Moddai 189-i Kodeksi Andoz. Peshnihodi elomiyaho va pardokhti andoz az arzishi ilovashuda
- Har yak andozsuporanda uhdador ast:
-ba maqomotiandozi dakhldor dar borai andoz az arzishi ilovashuda baroi har yak davrai hisoboti elomiya peshnihod namoyad;
-ba maqomoti andozi dakhldor to 15-umi aprel elomiyai ilovagi (tashehshuda) oid ba faoliyat dar soli guzashta bo nishon dodani kharojot va baqiyai hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizho peshnihod kunad;
-baroi har yak davrai hisoboti dar muhlati na dertar az muhlati baroi peshnihod namudani elomiyai andoz az arzishi ilovashuda muqarrargardida ba bujet andozro pardokht namoyad.
- Agar dar hamin fasl tartibi digare peshbini nashuda boshad, elomiyai andoz az arzishi ilovashuda baroi har yak davrai hisoboti na dertar az ruzi 15-umi mohi bad az davrai hisoboti peshnihod karda meshavad. (QJT az 14.11.16 s., №1367)
- Qismhoi 1 va 2 hamin moddanisbat ba shakhse, ki tanho hangomi voridoti molho andozsuporanda meboshad, tatbiq namegardand.
- Agar Kodeksi mazkur tartibi digarero muqarrar nakarda boshad, andoz az arzishi ilovashudaro oid ba voridoti andozbandishavanda maqomoti gumruk mutobiqi Kodeksi mazkur va qonunguzorii gumruki Jumhurii Tojikiston hisob mekunand va mesitonand.
- Dasturamal oid ba hisob va pardokhti andoz az arzishi ilovashuda, inchunin shaklhoi elomiyaho (hisobho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand