Moddai 101-i Kodeksi Andoz. Tashehi daromadi umumii shakhsi voqei
Daromadho dar shakli muzdi mehnat, sudi sahmiyaho (dividendho), foizho, burdho, royalti va digar daromadhoe, ki shakhsi voqei giriftaast va qablan az manbai pardokht dar Jumhurii Tojikiston mutobiqi Kodeksi mazkur andozbandi shudaand, boyad az daromadi andozbandishavandai on, ki dar davrai andozbandi girifta shudaast, khorij karda shavand.