Oqibathoi peshnihodi ariza, jarimaho va foizho

Moddai 82-i Kodeksi Andoz. Oqibathoi peshnihodi ariza (shikoyat) nisbat bahisobkunii mablaghoi andoz, jarimaho va foizho

1. To ba okhir rasidani barrasii ariza (shikoyat) nisbat ba hisobkunii mablagi andozho, jarimaho va foizho, inchunin digar qarorho, ki ba maqomoti andoz peshnihod shudaast, tibqi rasmiyoti muqarrarnamudai bobi 12 Kodeksi mazkur tanho on qismi uhdadorihoi andoz boyad pardokht va sitonida shavad, ki az jonibi andozsuporanda mavridi bahs qaror nagiriftaast.
2. Bozdoshtani pardokhti mablagi hamai uhdadorihoi andoz yo yak qismi on vobasta ba barrasii shikoyat andozsuporandaro az pardokhti foizho baroi sari vaqt naguzaronidani mablag ba bujet, az jumla foizhoe, ki dar davrai az sanai peshnihodi shikoyat to qabuli qaror vobasta ba shikoyat hisob shudaast, ozod namekunad.