Moddai 309-i Kodeksi Andoz. Manbai andoz va meyori andoz
- Baroi maqsadhoi hisob namudani manbai andoz az biznesi bozi daromadi az har yak vohidi obekti andozbandi (har barorishi lotereyaho ba furush) dar nazar doshtashuda istifoda burda meshavad.
- Mablagi andoz az biznesi bozi baroi davrai andoz novobasta ba daromad dar hajmi ustuvor baroi har vohidi obekti andozbandi (har barorishi lotereya ba furush) dar muvofiqa bo maqomi vakolatdori davlati az jonibi maqomoti mahallii hokimiyati davlatii shahrho (nohiyaho) muqarrar karda meshavad.
- Suporandagoni andoz az biznesi bozi uhdadorand hisobi daromadho va kharojotro bo tartibi muayyannamudai sanadhoi meyorii huquqii Jumhurii Tojikiston pesh barand.