Moddai 55-i Kodeksi Andoz. Tamdid kardani muhlati peshnihodi elomiyahoi andoz
- Baroi andozsuporandai bomasuliyate, ki to ba okhir rasidani muhlati peshnihodi elomiya bo khohishi tamdid kardani muhlati elomiyai andoz az daromad yo andoz az foida murojiat namuda, hamzamon mablagi arzyobishudai andozi hisobkardashudaro suporidaast, muhlati peshnihodi elomiya ba muhlati du moh daroz karda meshavad.
- Tamdidi muhlati peshnihodi elomiya muvofiqi hamin modda muhlati pardokhti andozro tagyir namedihad va boisi bozdoshtani hisobkunii foizho baroi sari vaqt napardokhtani andozho namegardad.