Prinsiphoi sistemai andoz

Prinsiphoi sistemai andoz (Moddai 5-i Kodeksi Andoz) 

1. SHakhsoni voqei va huquqi uhdadorand hamai namudi andozhoro, ki Kodeksi mazkur muqarrar namudaast va mutobiqi Kodeksi mazkur nisbat ba onho andozsuporanda meboshand, suporand.
2. Ba zimmai shakhs guzoshtani uhdadori oid ba pardokht namudani andozhoi dar Kodeksi mazkur peshbininashuda man ast.
3. Andoze, ki mutobiqi Kodeksi mazkur hisob karda shudaast, az uhdadorii puli dar nazdi davlat iborat buda, boyad ba bujeti davlati pardokht karda shavad.
4. Maqomoti mahallii hokimiyati davlati huquq dorand tanho andozhoi mahallii muqarrarnamudai Kodeksi mazkurro jori namoyand.