Moddai 142-i Kodeksi Andoz. Lahzai giriftani daromad dar holathoi judogona bo istifodai usuli kassavi
- Agar andozsuporanda mablaghoi puli girad, pas lahzai giriftani daromad lahzai giriftani mablaghoi pulii naqd va hangomi pardokhti gayrinaqdi boshad, lahzai vorid gardidani mablaghoi puli ba surathisobi bonkii u yo digar surathisobe ba hisob meravad, ki u ikhtiyordori karda metavonad yo huquqi az on giriftani mablaghoi mazkurro dorad.
- Agar hisobbarobarkuni baroi dastras namudani molho, ijroi korho yo khizmatrasoniho dar davomi ziyoda az 6mohi taqvimi bo usuli kassavi anjom doda nashavad, novobasta ba muqarraroti qismi 1 hamin modda, baroi maqsadhoi andozbandi hisobbarobarkunidar mohi purrai taqvimii okhiron anjomdodashuda hisobida meshavad.
- Dar surati bekor kardan yo pushonidani uhdadorii moliyavii andozsuporanda, az jumla hangomi bahisobgirii baynihamdigari, lahzai giriftani daromad lahzai bekor kardan yo pushonidani uhdadori ba hisob meravad.