Tartibi peshnihodi hisoboti andoz

Moddai 304-i Kodeksi Andoz. Tartibi peshnihodi hisoboti andoz

1. Harsol to 1-umi marti soli jori istehsolkunandai mahsuloti kishovarzi ba maqomoti andozi mahalli choygirshavii zaminhoi khud elomiyai andozi yagona baroi soli jorii taqvimiro dar shakli muqarrarnamudai maqomi vakolatdori davlati peshnihod menamoyad.
2. Istehsolkunandagoni mahsuloti kishovarzi, ki mahsuloti gayrikishovarzi istehsol menamoyand, nisbat ba chunin mahsulot andozhoro pardokht mekunand va hisoboti andozro ba maqomoti andozi mahalli joygirshavii khud dar shakl, bo tartib va dar muhlathoi muqarrarnamudai nizomi dakhldori andozbandi peshnihod menamoyand.