Ba davrai digar guzaronidani zarar, zarar hangomi furush yo suporidani molu mulk

Moddai 124-i Kodeksi Andoz. Ba davrai digar guzaronidani zarar, zarar hangomi furush yo suporidani molu mulk

1. Barziyodii tarhhoi imkonpaziri andozsuporanda nisbat ba daromadi umumi (zarar az faoliyati sohibkori) ba davrai minbadai davomnokiash to 3 solro darbargiranda guzaronida meshavad va az hisobi foidai to andozbandishavii davrahoi minbada pushonida meshavad.
2. Zarare, ki az furush yo suporidani molu mulk (ba istisnoi molu mulke, ki baroi faoliyati sohibkori istifoda meshavad yo molu mulke, ki foidai furush yo suporidani onho az andoz ozod ast) rasonida meshavad, az hisobi foidai furush yo suporidani chunin molu mulki digar jubron megardad.
3. Agar jubroni zarari dar qismi 2 hamin modda peshbinishuda dar hamon sol imkonnopazir boshad, on ba davrai minbadai to 3 solro darbargiranda guzaronida meshavad va az hisobi foidai az furush yo suporidani digar chunin molu mulk giriftashuda jubron megardad. Zararhoi dar qismi 2 hamin modda peshbinishuda naboyad az daromadi umumi baroi maqsadhoi andoz az foida tarh karda shavand.