{"id":19018,"date":"2012-06-21T09:33:55","date_gmt":"2012-06-21T05:03:55","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=19018"},"modified":"2012-06-21T09:52:35","modified_gmt":"2012-06-21T05:22:35","slug":"%d8%a8%d8%ae%d8%b4%d9%86%d8%a7%d9%85%d9%87-4867200-%d9%85%d9%88%d8%b1%d8%ae-9138%d9%82%d8%a8%d9%88%d9%84-%d8%ae%d9%88%d8%af-%d8%a7%d8%b8%d9%87%d8%a7%d8%b1%d9%8a-%d8%af%d9%88%d8%b1%d9%87-%d9%87","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1391\/04\/%d8%a8%d8%ae%d8%b4%d9%86%d8%a7%d9%85%d9%87-4867200-%d9%85%d9%88%d8%b1%d8%ae-9138%d9%82%d8%a8%d9%88%d9%84-%d8%ae%d9%88%d8%af-%d8%a7%d8%b8%d9%87%d8%a7%d8%b1%d9%8a-%d8%af%d9%88%d8%b1%d9%87-%d9%87\/","title":{"rendered":"\u0628\u062e\u0634\u0646\u0627\u0645\u0647 4867\/200 \u0645\u0648\u0631\u062e 91\/3\/8(\u0642\u0628\u0648\u0644 \u062e\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u064a \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u0626\u064a\u0632 \u0633\u0627\u06441388\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u06441390 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641)"},"content":{"rendered":"

\"\"<\/p>\n

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.<\/span><\/p>\n

\u0634\u0631\u06a9\u062a \u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u0645\u062d\u0644\u064a \u062f\u0631 \u0635\u0648\u0631\u062a \u0631\u0639\u0627\u064a\u062a \u0645\u0648\u0627\u0631\u062f \u0630\u064a\u0644\u060c\u0645\u0634\u0645\u0648\u0644 \u0631\u0633\u064a\u062f\u06af\u064a \u0628\u0631\u0627\u0633\u0627\u0633 \u062e\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u064a \u0628\u0631\u0627\u064a \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632 \u0633\u0627\u06441388\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u06441390 \u062e\u0648\u0627\u0647\u0646\u062f \u0628\u0648\u062f.<\/p>\n

.<\/span><\/p>\n

1- \u0645\u0641\u0627\u062f \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u064794792\/200\u0645\u0648\u0631\u062e17\/5\/1389\u0628\u0631\u0627\u064a \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632\u0633\u0627\u06441387\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u0644 1388 \u0631\u0627 \u0631\u0639\u0627\u064a\u062a \u0646\u0645\u0648\u062f\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n

.<\/span><\/p>\n

2- \u062f\u0631 \u0627\u062c\u0631\u0627\u064a \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632\u0633\u0627\u064488\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u0644 1390\u0631\u0627 \u062f\u0631 \u0645\u0647\u0644\u062a \u0645\u0642\u0631\u0631 \u062a\u0633\u0644\u064a\u0645 \u0646\u0645\u0648\u062f\u0647 \u0648 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u064a\u06a9\u064a \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c<\/p>\n

.<\/span><\/p>\n

3- \u062d\u062c\u0645 \u0639\u0645\u062f\u0647(\u062d\u062f\u0627\u0642\u064470%)\u062e\u0631\u064a\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0631\u0632\u0634 \u0627\u0641\u0631\u0648\u062f\u0647 \u062e\u0648\u062f \u0631\u0627 \u0627\u0632 \u0627\u062a\u062d\u0627\u062f\u064a\u0647 \u062a\u0639\u0627\u0648\u0646\u064a \u0647\u0627\u064a \u0645\u0635\u0631\u0641 \u062e\u0631\u064a\u062f\u0627\u0631\u064a \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u0646\u062f\u060c<\/p>\n

.<\/span><\/p>\n

4- <\/strong>\u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u064a \u0641\u0631\u0648\u0634 \u0635\u0627\u062f\u0631\u0647 \u062a\u0648\u0633\u0637 \u0627\u062a\u062d\u0627\u062f\u064a\u0647 \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u0648\u062f\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n

.<\/span><\/p>\n

5- \u0627\u0638\u0647\u0627\u0631 \u0646\u0627\u0645\u0647 \u0647\u0627\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u062e\u0648\u062f \u0631\u0627 \u0645\u062a\u0636\u0645\u0646 \u0627\u0628\u0631\u0627\u0632 \u0635\u062d\u064a\u062d \u062e\u0631\u064a\u062f \u0648 \u0641\u0631\u0648\u0634 \u062a\u0633\u0644\u064a\u0645 \u0646\u0645\u0648\u062f\u0647 \u0628\u0627\u0634\u0646\u062f\u060c\u0628\u0646\u0627 \u0628\u0631 \u0627\u064a\u0646 \u0645\u0642\u062a\u0636\u064a \u0627\u0633\u062a \u0627\u062f\u0627\u0631\u0627\u062a \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a:<\/p>\n

.<\/span><\/p>\n

\u0627\u0644\u0641) <\/strong>\u00a0\u0635\u0631\u0641\u0627”\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0647\u0627\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632 \u0633\u0627\u06441388\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u06441390 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u0645\u062d\u0644\u064a \u06a9\u0647 \u0634\u0631\u0627\u064a\u0637 \u0641\u0648\u0642 \u0627\u0644\u0630\u06a9\u0631 \u0631\u0627 \u062f\u0627\u0631\u0627 \u0645\u064a \u0628\u0627\u0634\u0646\u062f \u0631\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062e\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u064a \u0645\u0648\u0631\u062f \u067e\u0631\u064a\u0631\u0634 \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0647 \u0648 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0631\u0627 \u0628\u0631 \u0622\u0646 \u0627\u0633\u0627\u0633 \u0628\u0627 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u064a\u0627\u062f \u0634\u062f\u0647 \u0646\u0647\u0627\u064a\u064a \u0646\u0645\u0627\u064a\u0646\u062f.<\/p>\n

.<\/span><\/p>\n

\u0628) <\/strong>\u0631\u0633\u064a\u062f\u06af\u064a \u0628\u0647 \u0627\u0638\u0647\u0627\u0631 \u0646\u0627\u0645\u0647 \u0647\u0627\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0633\u0627\u064a\u0631 \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u0645\u062d\u0644\u064a \u0631\u0627 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0631\u0633\u064a\u062f\u06af\u064a \u0648 \u0631\u0639\u0627\u064a\u062a \u0633\u0627\u064a\u0631 \u0645\u0642\u0631\u0631\u0627\u062a \u0648 \u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0631\u062a\u0628\u0637 \u0627\u0646\u062c\u0627\u0645 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a\u064a \u06a9\u0647 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u064a\u0627\u062f \u0634\u062f\u0647 \u0627\u0632 \u0627\u0648\u0644 \u0633\u0627\u06441391\u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u062f\u0647(19)\u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/span><\/a>(\u0635\u062f\u0648\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0648 \u0631\u0633\u064a\u062f\u0647\u0627\u064a \u0635\u0646\u062f\u0648\u0642 \u0641\u0631\u0648\u0634 \u0648 \u062f\u0631\u062c \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647)\u0631\u0627 \u0631\u0639\u0627\u064a\u062a \u0646\u0646\u0645\u0627\u064a\u0646\u062f \u0627\u0632 \u0627\u0631\u0627\u0626\u0647 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647(33)\u0642\u0627\u0646\u0648\u0646 \u062f\u0631 \u062e\u0635\u0648\u0635 \u062a\u0642\u0633\u064a\u0637 \u0628\u062f\u0647\u064a \u0648 \u0628\u062e\u0634\u0648\u062f\u06af\u064a \u062c\u0631\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0628\u0631\u0627\u064a \u062f\u0648\u0631\u0647 \u064a\u0627 \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0645\u0631\u0628\u0648\u0637 \u062e\u0648\u062f\u062f\u0627\u0631\u064a \u06af\u0631\u062f\u062f.<\/p>\n

.<\/span><\/p>\n

\u0636\u0645\u0646\u0627” \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0647\u0631 \u064a\u06a9 \u0627\u0632 \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0645\u0634\u0645\u0648\u0644 \u0627\u064a\u0646 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u06a9\u0647 \u0645\u0648\u0631\u062f \u0631\u0633\u064a\u062f\u06af\u064a \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0628\u0627\u0634\u062f\u060c\u0627\u0632 \u0634\u0645\u0648\u0644 \u0627\u064a\u0646 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062e\u0627\u0631\u062c \u0648 \u0645\u0637\u0627\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0631\u0628\u0648\u0637\u0647 \u0648 \u067e\u0633 \u0627\u0632 \u0637\u064a \u0645\u0631\u0627\u062d\u0644 \u062f\u0627\u062f\u0631\u0633\u064a \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0627\u0642\u062f\u0627\u0645 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/p>\n

.<\/span><\/p>\n

\u0645\u062f\u064a\u0631\u0627\u0646 \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0645\u0633\u0624\u0644\u064a\u062a \u062d\u0633\u0646 \u0627\u062c\u0631\u0627\u064a \u0627\u064a\u0646 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0631\u0627 \u0639\u0647\u062f\u0647 \u062f\u0627\u0631 \u062e\u0648\u0627\u0647\u0646\u062f \u0628\u0648\u062f.<\/p>\n

.<\/span><\/p>\n

\u0639\u0644\u064a \u0639\u0633\u06a9\u0631\u064a<\/p>\n

\u0631\u0626\u064a\u0633 \u06a9\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u06a9\u0634\u0648\u0631<\/p>\n

————————————————————————————————-<\/p>\n

<\/div>\n

\u0634\u0645\u0627\u0631\u0647:2822<\/p>\n

\u062a\u0627\u064a\u062e:20\/3\/1391<\/p>\n

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\u0645\u062f\u064a\u0631\u0627\u0646 \u06a9\u0644 \u0645\u062d\u062a\u0631\u0645 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0627\u0633\u062a\u0627\u0646 \u0647\u0627<\/p>\n

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\u00a0\u00a0\u00a0 \u0633\u0644\u0627\u0645 \u0639\u0644\u064a\u06a9\u0645<\/p>\n

\u0627\u062d\u062a\u0631\u0627\u0645\u0627\u064b \u060c \u0628\u0627 \u0639\u0646\u0627\u064a\u062a \u0628\u0647 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 4867\/200 \u0645\u0648\u0631\u062e 08\/03\/1391 \u060c \u0645\u0648\u0636\u0648\u0639 \u0642\u0628\u0648\u0644 \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u064a \u062f\u0648\u0631\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632 \u0633\u0627\u0644 1388 \u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u0644 1390 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u060c \u0628\u0647 \u0627\u0637\u0644\u0627\u0639 \u0645\u064a \u0631\u0633\u0627\u0646\u062f :<\/p>\n

.<\/span><\/p>\n

\u062f\u0631 \u0628\u0646\u062f \u00ab \u0627\u0644\u0641 \u00bb \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0630\u06a9\u0648\u0631 \u060c \u0633\u0627\u0644 \u00ab 1390 \u00bb \u0628\u0647 \u0627\u0634\u062a\u0628\u0627\u0647 \u0633\u0627\u0644 \u00ab 1391 \u00bb \u062a\u062d\u0631\u064a\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a .<\/p>\n

.<\/span><\/p>\n

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.<\/span><\/p>\n

\u0645\u062d\u0645\u062f \u0642\u0627\u0633\u0645 \u067e\u0646\u0627\u0647\u064a<\/p>\n

.<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0628\u0627\u062a\u0648\u062c\u0647 \u0628\u0647 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0634\u0645\u0627\u0631\u06471519\u0645\u0648\u0631\u062e17\/10\/1390\u0627\u062a\u062d\u0627\u062f\u064a\u0647 \u062a\u0639\u0627\u0648\u0646\u064a\u0647\u0627\u064a \u0645\u0635\u0631\u0641 \u0645\u062d\u0644\u064a \u0648 \u067e\u064a\u0631\u0648 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 14792\/200\u0645\u0648\u0631\u062e 89\/5\/17\u0645\u0648\u0636\u0648\u0639 \u0631\u0633\u064a\u062f\u06af\u064a \u0628\u0647 \u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0631\u06a9\u062a\u0647\u0627\u064a \u062a\u0639\u0627\u0648\u0646\u064a \u0645\u0635\u0631\u0641 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062e\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u064a \u0628\u0631\u0627\u064a \u062f\u0648\u0631\u0647 \u0647\u0627\u064a \u067e\u0627\u064a\u064a\u0632 1387\u0644\u063a\u0627\u064a\u062a \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0633\u0627\u06441388 \u0648\u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0633\u0647\u064a\u0644 \u0641\u0631\u0627\u064a\u0646\u062f\u0647\u0627\u064a \u0627\u062c\u0631\u0627\u064a \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0631\u0648\u062f\u0647 \u0648 \u062a\u06a9\u0631\u064a\u0645 \u0627\u0631\u0628\u0627\u0628 \u0631\u062c\u0648\u0639 \u0648 \u0648\u062d\u062f\u062a \u0631\u0648\u064a\u0647 \u0645\u0642\u0631\u0631 \u0645\u064a \u062f\u0627\u0631\u062f:<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[188,9],"tags":[1376,1377,1375,15243,15245,15246,15247,15242,3139,15244,1378],"class_list":["post-19018","post","type-post","status-publish","format-standard","hentry","category-standards-and-regulations-of-value-added-tax-law","category-new-tax-affairs","tag-1376","tag-1377","tag-1375","tag-15243","tag-15245","tag-15246","tag-15247","tag-15242","tag--19--","tag-15244","tag-1378"],"views":4302,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/19018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/comments?post=19018"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/19018\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=19018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=19018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=19018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}