Moddai 130-i Kodeksi Andoz. Bahisobgirii andozi khoriji
- Mablagi andoz az daromad yo andoz az foida, ki berun az qalamravi Jumhurii Tojikiston pardokht shudaand, hangomi dar Jumhurii Tojikiston pardokhtani chunin andozho, dar surati tasdiq shudani pardokhti andoz berun az qalamravi Jumhurii Tojikiston tibqi tartibi muqarrarnamudai maqomi vakolatdori davlati, ba hisob girifta meshavad.
- Hajmi bahisobgiri, ki dar qismi 1 hamin modda peshbini shudaast, naboyad az mablagi andoze, ki dar Jumhurii Tojikiston nisbat ba chunin daromad yo foida tibqi meyorhoi dar Jumhurii Tojikiston amalkunanda hisob karda shudaast, ziyod boshad.