Moddai 311-i Kodeksi Andoz. Tartibi pardokhti andoz
- Elomiya dar shakli tasdiqnamudai maqomi vakolatdori davlati peshnihod gardida, mablagi hisobshudai andoz harmoh na dertar az sanai 5-umi mohe, ki bad az davrai andoz faro merasad, pardokht meshavad.
- Pardokhti andoz az biznesi bozi az jonibi andozsuporanda (shakhsi vakolatdornamudai u) ba surathisobhoi bonkii bujeti mahallii mahalli joygirshavii obekti andozbandi amali meshavad.
- Dar holati az jonibi subekti biznesi bozi amali gardidani namudhoi digarifaoliyat, hisobi faoliyat oid ba biznesi bozi va digar namudhoi faoliyat, inchunin andozbandii onho alohida ba anjom rasonida meshavand.
- Nazoratiistifodai nizomimakhsusi andoz baroi subekthoi biznesi bozi az jonibi maqomoti andoz amali karda meshavad.
- Dasturamal oid ba hisob va pardokhti andoz azbiznesi bozi, inchunin shaklhoi elomiyaho (hisobho)az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.