Sitonidani andoz az sudi sahmiyaho dar manbai pardokht

Moddai 126-i Kodeksi Andoz. Sitonidani andoz az sudi sahmiyaho dar manbai pardokht

1. Sudi sahmiyahoe, ki korkhonahoi rezidenti mepardozand, ba istisnoi sudi sahmiyahoi (pardokhthoi gayriandozii) korkhonahoe, ki tibqi sanadi meyorii huquqii digar az foidai sof ba bujeti davlati pardokht shuda, andozbandi megardad, pardokht meshavand, boyad az manbai pardokht tibqi meyori 12 foiza andozbandi shavand. (QJT az 14.11.16 s., №1367)
2. Sudi sahmiyahoe, ki mutobiqi qismi 1 hamin modda andozbandi megardand, ba daromadi umumii shakhsi girandai on dokhil karda nameshavad va minbad andozbandi namegardad.