Moddai 136-i Kodeksi Andoz. Tartibi tatbiqi sanadi huquqii baynalmilali nisbat ba andozbandii foidai sof hangomi faoliyat tavassuti muassisai doimi
- Gayrirezident huquq dorad muqarraroti sanadi huquqii baynalmilaliro nisbat ba andozbandii foidai sof hangomi faoliyat dar Jumhurii Tojikiston tavassuti muassisai doimi be peshnihodi ariza baroi tatbiqi muqarraroti sanadi huquqii baynalmilali dar asosi hujjati tasdiqkunandai rezidenti amali namoyad, agar chunin gayrirezident girandai okhirini foidai sof va doroi huquqi tatbiqi muqarraroti sanadi huquqii dakhldori baynalmilali boshad.
- SHakhsi huquqi-gayrirezident dar elomiya oid ba andoz az foida uhdador ast meyori andoz, mablagi andoz az foidai sof va nomi sanadi huquqii baynalmilaliro, ki dar asosi on meyori dakhldori andoz tatbiq shudaast, zikr namoyad.
- Dar surati tatbiqi gayriqonunii muqarraroti sanadi huquqii baynalmilali, ki boisi nasuporidan yo nopurra pardokhtani andoz ba bujet gardidaast, andozsuporanda mutobiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavad.