Davrai andoz chist?

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafhumi “Davrai andoz” – muhlate, ki dar davomi (bo ba okhir rasidani (anjom yoftani)on manbai andoz muayyan va mablagi andoz hisob karda meshavad. Davrai andoz metavonad ba yakchand davrahoi hisoboti taqsim karda shavad, ki az rui natijai onho uhdadorii peshnihod namudani hisobho va pardokhti mablagi zarurii andoz ba vujud meoyad.