Moddai 305-i Kodeksi Andoz. Muhlat, andoza va tartibi pardokhti andoz
- Andozi yagona baroi soli jorii andoz dar mahalli joygirshavii zaminhoi istehsolkunandagoni mahsuloti kishovarzi dar muhlatho va bo andozahoizerin (bo jambasti afzoyanda az ogozi sol) pardokht karda meshavad:
-na dertar az 10-umi mart ba andozai na kamtar az 15 foizi mablagi solonai andoz;
-na dertar az 10-umi iyun ba andozai na kamtar az 30 foizi mablagi solonai andoz;
-na dertar az 10-umi sentyabr ba andozai na kamtar az 50 foizi mablagi solonai andoz;
-na dertar az 10-umi dekabr ba andozai na kamtar az 100 foizi mablagi solonai andoz.
- Mablagi purrai andozi yagona metavonad az jonibi andozsuporanda bo yak pardokht pesh az muhlat pardokht shavad.
- Andozsuporanda metavonad mablagi purrai andozi yagonaro tibqi arizai khatti, ki hisoboti andoz ba hisob meravad, to muhlati yakumi pardokhti dar qismi 1 hamin modda muqarrarshuda pardozad.
- Dasturamal dar borai hisob kardan va suporidani andozi yagona, shakli elomiyahoi (hisobhoi) andozi yagona az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston muqarrar karda meshavand.
- Nazorati pardokhti andozi yagona az jonibi maqomoti andoz bo kumaki maqomoti khudidorakunii shahrak va dehot amali karda meshavad.