Tartibi bahisobgirii daromadho va kharojot

Moddai 140-i Kodeksi Andoz. Tartibi bahisobgirii daromadho va kharojot

1. Agar dar hamin modda tartibi digare muqarrar nashuda boshad, bo darnazardoshti talaboti moddai 48 Kodeksi mazkur daromadi (foidai) andozbandishavanda bo islohoti zaruri baroi rioyai muqarraroti Kodeksi mazkur boyad tibqi hamon usuli bahisobgirie hisob karda shavad, ki andozsuporanda dar hisoboti muhosibavi istifoda mebarad.
2. Vobasta ba nizomi andozbandii istifodashavanda andozsuporanda metavonad bo maqsadi andozbandi bahisobgiriro tibqi usuli kassavi yo tibqi usuli hisobu zamkuni ba roh monad, ba sharte ki, agar andozsuporanda dar davomi soli taqvimi hamon yak usulro istifoda barad.
3. Dar surati tagyir yoftani usuli bahisobgiri, ki andozsuporanda istifoda mebarad, tagyiryobi dar bahisobgirii daromad, kharojot va digar unsurhoe, ki ba mablagi andoz tasir merasonand, boyad dar soli tagyir dodani usuli bahisobgiri dokhil karda shavand, to ki hej yake az in unsurho sarfi nazar nagardad yo dubora ba hisob girifta nashavad.
4. Nisbat ba suporandagoni andoz az arzishi ilovashuda daromadu kharojot be andoz az arzishi ilovashuda hisob karda meshavad, ba istisnoi kharojote, ki nisbat ba on ba hisob giriftani andoz az arzishi ilovashuda ijozat doda nameshavad.