Tartibi ba hisob giriftani andoz

Moddai 185-i Kodeksi Andoz. Tartibi ba hisob giriftani andoz az arzishi ilovashuda hangomi amaliyoti az andozi arzishi ilovashuda ozodshuda va istifodabarii meyori standarti

1. Dar mavridi molhoe (korho, khizmatrasonihoe), ki baroi maqsadhoi amaliyoti ozodkardashuda istifoda meshavand, andoz az arzishi ilovashudae, ki boyad ba tahvilkunandagon va oid ba voridot pardokht shavad, ba hisob girifta nameshavad.
2. Hangomi amaliyoti andozbandishavanda va ozodkardashuda mablagi andoz az arzishi ilovashuda, ki boyad ba hisob girifta shavad, bo usuli mutanosibi dar davrai andoz muayyan karda meshavad.
3. Bo usuli mutanosibi mablagi andoz az arzishi ilovashudae, ki boyad hangomi istifodai meyori standarti ba hisob girifta shavad, dar asosi vazni qiyosii amaliyoti andozbandishavanda dar mablagi umumii amaliyot muayyan karda meshavad.