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Tarhhoi jubronshavanda va ikhtisori zakhiraho

Moddai 151-i Kodeksi Andoz. Tarhhoi jubronshavanda va ikhtisori zakhiraho

  1. Agar mablagi kharojot, zarar va qarzhoi shubhanoki peshtar tarhshuda jubron gardad, mablagi giriftashuda daromadi on davrai andozbandie hisob karda meshavad, ki dar on jubron anjom doda shudaast.
  2. Agar zakhirahoe, ki nisbat ba onho peshtar mutobiqi moddahoi 115 va 116 Kodeksi mazkur tarh surat girifta shudaast, ikhtisor shavand, mablagi chunin ikhtisor ba daromad dokhil karda meshavad.
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