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Munosibathoe, ki Kodeksi andoz tanzim menamoyad (Moddai 1-i KA)

Moddai 1. Munosibathoe, ki Kodeksi mazkur tanzim menamoyad 

tanzim-hisob

  1. Kodeksi mazkur munosibathoi omironaro oid ba muqarrar namudan, tagyir dodan, bekor kardan, hisob va pardokht namudani andozho, inchunin munosibathoi bayni davlat va andozsuporandaro (agenti andozro) vobasta ba ijroi uhdadorihoi andoz (minbad – munosibathoi andozi) tanzim menamoyad.
  2. Munosibathoi vobasta ba sitonidani bojhoi gumruki, andozho az molho va vositahoi naqliyoti tavassuti sarhadi gumrukii Jumhurii Tojikiston intiqolyobanda bo Kodeksi mazkur va qonunguzorii gumruki Jumhurii Tojikiston ba tanzim darovarda meshavand.
  3. Munosibathoi vobasta ba sitonidani boji davlati vadigar pardokhthoi hatmi ba bujet bo qonunhoi dakhldor vaKodeksi mazkurba tanzim darovarda meshavand.
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