Moddai 205-i Kodeksi Andoz. Pardokhti aksizho
- Hangomi istehsoli molhoi zeraksizi aksizho boyad az amaliyoti andozbandishavanda na dertar az sanai 10-umi mohi minbadai badi mohi anjom dodani amaliyoti andozbandishavanda suporida shavand.
- Andozsuporanda huquq nadorad molhoi zeraksiziro az hududi binoi istehsoli be suporidani andozi aksizii in molho berun barorad.
- Hangomi voridoti molho aksiz az jonibi maqomoti gumruk muvofiqi tartibi muqarrarnamudai Kodeksi mazkur va qonunguzorii gumruk sitonida meshavad.
- Pardokhti aksiz ba bujet baroi khizmatrasoniho dar sohai aloqai barqi na dertar az sanai 10-umimohi minbadai badi mohi anjom dodani amaliyoti andozbandishavanda amali meshavad.