{"id":41606,"date":"2014-07-08T17:04:12","date_gmt":"2014-07-08T12:34:12","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=41606"},"modified":"2014-07-08T17:18:40","modified_gmt":"2014-07-08T12:48:40","slug":"%d9%be%d8%b1%d8%b3%d8%b4-%d9%88-%d9%be%d8%a7%d8%b3%d8%ae-%d8%a8%d9%87-%d8%b3%d9%88%d8%a7%d9%84%d8%a7%d8%aa-%d8%b1%d8%a7%db%8c%d8%ac-%d8%b9%d9%85%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d9%84%da%a9%d8%aa%d8%b1","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1393\/04\/%d9%be%d8%b1%d8%b3%d8%b4-%d9%88-%d9%be%d8%a7%d8%b3%d8%ae-%d8%a8%d9%87-%d8%b3%d9%88%d8%a7%d9%84%d8%a7%d8%aa-%d8%b1%d8%a7%db%8c%d8%ac-%d8%b9%d9%85%d9%84%db%8c%d8%a7%d8%aa-%d8%a7%d9%84%da%a9%d8%aa%d8%b1\/","title":{"rendered":"\u067e\u0631\u0633\u0634 \u0648 \u067e\u0627\u0633\u062e \u0628\u0647 \u0633\u0648\u0627\u0644\u0627\u062a \u0631\u0627\u06cc\u062c \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a &#8211; \u0628\u062e\u0634 \u062f\u0648\u0645"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter\" alt=\"\" src=\"http:\/\/www.tax.gov.ir\/images\/faq.png\" width=\"300\" height=\"200\" \/><\/p>\n<p style=\"text-align: center;\"><strong>\ufed7\ufe8e\ufe91\ufede \ufe97\ufeee\ufe9f\ufeea \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \u0648 \ufeeb\ufee4\ufedc\ufe8e\u0631\u0627\u0646 \ufee3\ufea4\ufe98\ufeae\u0645:<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\ufe91\ufeae\ufea7\ufef2 \ufe97\ufeee\ufebf\ufef4\ufea4\ufe8e\u062a \ufb58\ufef4\ufeae\u0627\ufee3\ufeee\u0646 \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0648 \ufe97\ufeb4\ufee0\ufef4\ufee2 \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"line-height: 1.5em;\"><span style=\"text-decoration: underline;\"><strong>1-\ufecb\ufeaa\u0645 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufee3\ufea0\ufeaa\u062f \ufee3\ufeee\u062f\ufef3\ufe8e\u0646:<\/strong><\/span> \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 (\ufe91\ufeea \ufebb\ufeee\u0631\u062a \u062f\u0648 \ufee3\ufeae\ufea3\ufee0\ufeea\u0627\u064a) \ufe91\ufeae\u0627\u064a \ufeeb\ufeae \ufee3\ufeee\u062f\u064a \ufed3\ufed8\ufec2 \u0648<\/span><span style=\"line-height: 1.5em;\">\ufed3\ufed8\ufec2 \ufef3\ufeda \ufee7\ufeee\ufe91\ufe96 \u0627\ufee7\ufea0\ufe8e\u0645 \ufee3\ufef2\ufb58\ufeac\ufef3\ufeae\u062f. \ufe91\ufee8\ufe8e\ufe91\ufeae\u0627\ufef3\ufee6 \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \ufedb\ufeea \u062f\u0631 \u062f\u0648 \ufeb3\ufe8e\u0644 \u0627\ufea7\ufef4\ufeae \u0627\ufed7\ufeaa\u0627\u0645 \ufe91\ufeea \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee7\ufee4\ufeee\u062f\u0647 \u0627\ufee7\ufeaa\u060c<\/span><span style=\"line-height: 1.5em;\">\ufe91\ufeea \ufeeb\ufef4\ufb7b \u0648\ufe9f\ufeea \ufee7\ufe92\ufe8e\ufef3\ufeb4\ufe98\ufef2 \u0627\ufed7\ufeaa\u0627\u0645 \ufe91\ufeea \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufee3\ufea0\ufeaa\u062f \ufe91\ufeae\u0627\u064a \ufeeb\ufee4\ufe8e\u0646 \ufe91\ufee8\ufb95\ufe8e\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa \u0648 \ufee3\ufef2\ufe97\ufeee\u0627\ufee7\ufee8\ufeaa \ufe91\ufe8e \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufed7\ufe92\ufee0\ufef2\u00a0<\/span><span style=\"line-height: 1.5em;\">\ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u0627\ufee7\ufea0\ufe8e\u0645 \u0627\ufee3\ufeee\u0631 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufea7\ufeee\u062f \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa.<!--more--> [br] \u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>\u00a02-\u0631\u0648\u0634 \u0627\ufea7\ufeac \ufee3\ufea0\ufeaa\u062f \ufedb\ufeaa \u0631\ufeeb\ufb95\ufef4\ufeae\u064a \ufee3\ufed4\ufed8\ufeee\u062f \ufeb7\ufeaa\u0647:<\/strong><\/span> \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufedb\ufeea \ufedb\ufeaa \u0631\ufeeb\ufb95\ufef4\ufeae\u064a \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0627\ufef3\ufeb8\ufe8e\u0646 \ufee3\ufed4\ufed8\ufeee\u062f\u00a0\ufb94\ufeae\u062f\ufef3\ufeaa\u0647 \u0627\ufeb3\ufe96\u060c \ufee3\ufef2\ufe97\ufeee\u0627\ufee7\ufee8\ufeaa \ufe91\ufe8e \ufee3\ufeae\u0627\ufe9f\ufecc\ufeea \ufe91\ufeea \ufe91\ufea8\ufeb6 &#8220;\ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0648 \ufebb\ufeaa\u0648\u0631 \ufeb7\ufee4\ufe8e\u0631\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a&#8221; \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufecb\ufee4\ufee0\ufef4\ufe8e\u062a \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufe91\ufeea\u00a0\ufee7\ufeb8\ufe8e\ufee7\ufef2 www.TAX.gov.ir \u0648 \ufe91\ufe8e \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \u0627\ufee3\ufedc\ufe8e\u0646 &#8220;\ufef3\ufe8e\u062f\u0622\u0648\u0631\u064a \ufedb\ufeaa \u0631\ufeeb\ufb95\ufef4\ufeae\u064a \u0648 \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645&#8221; \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u062f\u0631\ufef3\ufe8e\ufed3\ufe96 \ufee3\ufea0\ufeaa\u062f \u0627\ufef3\ufee6\ufedb\ufeaa \u0627\ufed7\ufeaa\u0627\u0645 \ufe91\ufecc\ufee4\ufede \u0622\u0648\u0631\ufee7\ufeaa.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>3- \ufecb\ufeaa\u0645 \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufeb3\ufe8e\ufef3\ufeae \ufeb7\ufeae\ufedb\ufe8e\u064a \u0648\u0627\ufea3\ufeaa\ufeeb\ufe8e\u064a \ufeb7\ufed0\ufee0\ufef2 \ufee3\ufeb8\ufe8e\u0631\ufedb\ufe98\ufef2:<\/strong><\/span> \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \u0648\u0627\ufea3\ufeaa\ufeeb\ufe8e\u064a \ufeb7\ufed0\ufee0\ufef2 (\ufedb\ufeb4\ufe92\ufef2) \u0627\ufeb7\ufea8\ufe8e\u0635 \ufea3\ufed8\ufef4\ufed8\ufef2\u00a0\ufedb\ufeea \ufee3\ufe8e\ufedf\ufedc\ufef4\ufe96 \u0622\u0646 \ufe91\ufeea \ufebb\ufeee\u0631\u062a \ufee3\ufeb8\ufe8e\u0631\ufedb\ufe98\ufef2 \ufee3\ufef2 \ufe91\ufe8e\ufeb7\ufeaa\u060c \u062f\u0631 \ufee3\ufeae\ufea3\ufee0\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufebb\ufeae\ufed3\ufe8e\u064b \ufef3\ufedc\ufef2 \u0627\u0632 \ufeb7\ufeae\ufedb\ufe8e (\ufeb7\ufeae\ufef3\ufeda \u0627\ufebb\ufee0\ufef2) \ufe91\ufeea \ufecb\ufee8\ufeee\u0627\u0646 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa\u0647\u00a0\u0648\u0627\ufea3\ufeaa \ufeb7\ufed0\ufee0\ufef2 \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufed7\ufeaa\u0627\u0645 \ufee3\ufef2\ufee7\ufee4\ufe8e\ufef3\ufeaa.<\/p>\n<p style=\"text-align: justify;\">\u062f\u0631 \ufee3\ufeae\ufea3\ufee0\ufeea \u062f\u0648\u0645 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0648 \ufb58\ufeb2 \u0627\u0632 \u062f\u0631\ufef3\ufe8e\ufed3\ufe96 \ufb58\ufe8e\ufedb\ufe96 \ufee7\ufe8e\u0645 \ufedb\ufe8e\u0631\ufe91\ufeae\u064a \u0648 \u0631\ufee3\ufeb0 \ufecb\ufe92\ufeee\u0631\u060c \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufeb3\ufe8e\ufef3\ufeae \ufeb7\ufeae\ufedb\ufe8e \u062f\u0631\ufef3\ufe8e\ufed3\ufe96 \u0648 \u062f\u0631 \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea\u00a0\ufe9b\ufe92\ufe96 \ufee3\ufef2\ufb94\ufeae\u062f\u062f. \ufedb\ufee0\ufef4\ufeea \ufeb7\ufeae\ufedb\ufe8e\u064a \u0648\u0627\ufea3\ufeaa \ufedb\ufeb4\ufe92\ufef2\u060c \ufb58\ufeb2 \u0627\u0632 \ufe9b\ufe92\ufe96 \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \u0627\ufef3\ufeb8\ufe8e\u0646 \u062f\u0631 \ufee3\ufeae\ufea3\ufee0\ufeea \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645\u060c \ufe91\ufe8e\ufef3\ufeb4\ufe98\ufef2 \ufe91\ufe8e \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \ufedb\ufeaa \u0631\ufeeb\ufb95\ufef4\ufeae\u064a\u00a0\ufee3\ufeae\ufea3\ufee0\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufeb7\ufeae\ufef3\ufeda \u0627\ufebb\ufee0\ufef2 \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u0627\u0631\u0627\ufe8b\ufeea \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \u0627\ufee7\ufed4\ufeae\u0627\u062f\u064a \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa.<\/p>\n<p style=\"text-align: justify;\">\ufeb7\ufe8e\ufef3\ufe8e\u0646 \u0630\ufedb\ufeae \u0627\ufeb3\ufe96 \u062f\u0631 \ufebb\ufeee\u0631\u062a \u0648\ufe9f\ufeee\u062f \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufeb7\ufeae\ufedb\ufe8e \u062f\u0631 \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \u0648 \ufef3\ufe8e \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufee3\ufeaa\ufef3\ufeae\ufef3\ufe96 \ufecb\ufee4\ufee0\ufef4\ufe8e\u062a \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufee3\ufeb8\ufe8e\ufecf\ufede\u00a0\u0627\ufee3\ufedc\ufe8e\u0646 \ufe97\ufeb4\ufee0\ufef4\ufee2 \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufe91\ufeae\u0627\u064a \ufedb\ufee0\ufef4\ufeea \ufeb7\ufeae\ufedb\ufe8e\u064a \u0648\u0627\ufea3\ufeaa \ufeb7\ufed0\ufee0\ufef2 \ufed3\ufeae\u0627\ufeeb\ufee2 \ufea7\ufeee\u0627\ufeeb\ufeaa \ufe91\ufeee\u062f.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>4- \ufedb\ufeaa \ufb58\ufeb4\ufe98\ufef2 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645\u060c \ufee3\ufeae\ufe91\ufeee\ufec3\ufeea \ufe91\ufeea \ufee3\ufea4\ufede \ufed3\ufecc\ufe8e\ufedf\ufef4\ufe96:<\/strong><\/span> \u062f\u0631 \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0648 \ufeeb\ufee4\ufb7d\ufee8\ufef4\ufee6 \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2\u00a0\ufedb\ufeaa \ufb58\ufeb4\ufe98\ufef2 \ufedb\ufeea \ufee3\ufeee\u062f\ufef3\ufe8e\u0646\u060c \ufe91\ufeea \u0648\ufef3\ufb8b\u0647 \ufebb\ufe8e\ufea3\ufe92\ufe8e\u0646 \ufee3\ufea4\ufe98\ufeae\u0645 \ufee3\ufeb8\ufe8e\ufecf\ufede\u060c \u062f\u0631 \ufe91\ufea8\ufeb6 \ufee7\ufeb8\ufe8e\ufee7\ufef2 \ufee3\ufea4\ufede \ufed3\ufecc\ufe8e\ufedf\ufef4\ufe96 \u0627\u0631\u0627\ufe8b\ufeea \ufee3\ufef2\ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa\u060c \ufe91\ufe8e\ufef3\ufeb4\ufe98\ufef2 \ufee3\ufeae\ufe91\ufeee\u0637 \ufe91\ufeea \ufee3\ufea4\ufede\u00a0\ufed3\ufecc\ufe8e\ufedf\ufef4\ufe96 \ufeb7\ufed0\ufee0\ufef2 \u0627\ufef3\ufeb8\ufe8e\u0646 \ufe91\ufeee\u062f\u0647 \u0648 \ufe91\ufeea \ufeeb\ufef4\ufb7b \u0648\ufe9f\ufeea \ufedb\ufeaa \ufb58\ufeb4\ufe98\ufef2 \ufee3\ufea4\ufede \ufeb3\ufedc\ufeee\ufee7\ufe96 \ufee3\ufeee\u062f\u064a \u062f\u0631 \u0627\ufef3\ufee6 \ufe91\ufea8\ufeb6 \ufed7\ufe8e\ufe91\ufede \ufed7\ufe92\ufeee\u0644 \ufee7\ufee4\ufef2\ufe91\ufe8e\ufeb7\ufeaa.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>5- \ufee7\ufea4\ufeee\u0647 \u0622\ufb94\ufe8e\ufeeb\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \u0627\u0632 \u0622\ufea7\ufeae\ufef3\ufee6 \u0648\ufebf\ufecc\ufef4\ufe96 \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645:<\/strong><\/span> \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \ufee3\ufef2\ufe97\ufeee\u0627\ufee7\ufee8\ufeaa \ufe91\ufe8e \ufee3\ufeae\u0627\ufe9f\ufecc\ufeea \ufe91\ufeea \ufb94\ufeb0\ufef3\ufee8\ufeea &#8220;\ufb58\ufef4\ufb95\ufef4\ufeae\u064a \ufeb3\ufeae\ufef3\ufeca\u00a0\u0648\ufebf\ufecc\ufef4\ufe96 \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \ufeb7\ufee4\ufe8e\u0631\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a&#8221; \u062f\u0631 \ufe91\ufea8\ufeb6 &#8221; \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \u0648 \ufebb\ufeaa\u0648\u0631 \ufeb7\ufee4\ufe8e\u0631\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a&#8221;\u060c \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufecb\ufee4\ufee0\ufef4\ufe8e\u062a \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufe91\ufeea\u00a0\ufee7\ufeb8\ufe8e\ufee7\ufef2 www.TAX.gov.ir \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u0627\ufeb3\ufe98\ufecc\ufefc\u0645 \u0622\ufea7\ufeae\ufef3\ufee6 \u0648\ufebf\ufecc\ufef4\ufe96 \ufea7\ufeee\u062f \u062f\u0631 \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa. \u0627\ufef3\ufee6 \u0627\ufee3\ufedc\ufe8e\u0646\u00a0\ufe91\ufeae\u0627\u064a \u0648\u0627\ufea3\ufeaa\ufeeb\ufe8e\u064a \ufb58\ufe8e\ufeb3\ufea8\ufb95\ufeee\ufe8b\ufef2 \u0627\u062f\u0627\u0631\u0627\u062a \ufedb\ufede \u0627\ufee3\ufeee\u0631 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufee7\ufef4\ufeb0 \ufb58\ufef4\ufeb6 \ufe91\ufef4\ufee8\ufef2 \ufb94\ufeae\u062f\ufef3\ufeaa\u0647 \u0627\ufeb3\ufe96.<\/p>\n<p style=\"text-align: justify;\">\u00a0<span style=\"text-decoration: underline;\"><strong>6-\u0648\ufef3\ufeae\u0627\ufef3\ufeb6 \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufee3\ufeee\u062f\u064a \u062f\u0627\u0631\u0627\u064a \ufee3\ufed0\ufe8e\ufef3\ufeae\u062a \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645:<\/strong><\/span> \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \ufedb\ufeea \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufb58\ufef4\ufeb6\u00a0\u00a0\ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \u0627\ufef3\ufeb8\ufe8e\u0646 \u062f\u0631 \ufee3\ufeae\ufea3\ufee0\ufeea \u0627\ufecb\ufe98\ufe92\ufe8e\u0631\ufeb3\ufee8\ufea0\ufef2 \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u062f\u0627\u0631\u0627\u064a \ufee3\ufed0\ufe8e\ufef3\ufeae\u062a \u0627\ufecb\ufefc\u0645 \ufee3\ufef2\ufb94\ufeae\u062f\u062f\u060c \ufe9f\ufeec\ufe96 \u0631\ufed3\ufeca \ufee3\ufed0\ufe8e\ufef3\ufeae\u062a\u060c \ufe91\ufe8e\ufef3\ufeb4\ufe98\ufef2 \u0627\u0632 \ufeb7\ufee4\ufe8e\u0631\u0647\/ \ufeb7\ufee8\ufe8e\ufeb3\ufeea\u00a0\ufee3\ufee0\ufef2 \u0648 \ufedb\ufeaa \ufb58\ufeb4\ufe98\ufef2 \ufe91\ufeea \ufe91\ufea8\ufeb6 &#8220;\ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0648 \ufebb\ufeaa\u0648\u0631 \ufeb7\ufee4\ufe8e\u0631\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a&#8221; \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufecb\ufee4\ufee0\ufef4\ufe8e\u062a \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufe91\ufeea \ufee7\ufeb8\ufe8e\ufee7\ufef2\u00a0www.TAX.gov.ir \ufee3\ufeae\u0627\ufe9f\ufecc\ufeea \u0648 \ufe91\ufe8e \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \u0627\ufee3\ufedc\ufe8e\ufee7\ufe8e\u062a \ufed7\ufeb4\ufee4\ufe96 &#8220;\ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufeb7\ufee4\ufe8e\u0631\u0647 \u0627\ufed7\ufe98\ufebc\ufe8e\u062f\u064a&#8221; \u0648 \u0648\u0627\u0631\u062f \ufee7\ufee4\ufeee\u062f\u0646\u060c \ufee7\ufeb4\ufe92\ufe96\u00a0\ufe91\ufeea \u0627\ufebb\ufefc\u062d \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufea7\ufeee\u062f \u062f\u0631 \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa \ufe97\ufe8e \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u0627\ufecb\ufe98\ufe92\ufe8e\u0631\ufeb3\ufee8\ufea0\ufef2 \ufee3\ufea0\ufeaa\u062f \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \u0627\ufef3\ufeb8\ufe8e\u0646 \u0627\ufed7\ufeaa\u0627\u0645 \ufe91\ufecc\ufee4\ufede \u0622\ufef3\ufeaa.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>7- \ufe9b\ufe92\ufe96\ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646\u060c \ufeb7\ufeae\u0637 \ufe91\ufeec\ufeae\u0647\ufee3\ufee8\ufeaa\u064a \u0627\u0632 \ufee3\ufeb0\u0627\ufef3\ufe8e\u064a \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2:<\/strong><\/span> \u0627\ufee7\ufea0\ufe8e\u0645 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2\u00a0\ufee3\ufeee\u062f\ufef3\ufe8e\u0646\u060c \ufeb7\ufeae\u0637 \ufe91\ufeec\ufeae\u0647 \ufee3\ufee8\ufeaa\u064a \u0627\u0632 \ufea7\ufeaa\ufee3\ufe8e\u062a \ufe97\ufeb4\ufee0\ufef4\ufee2 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0648 \ufecf\ufef4\ufeae \ufea3\ufec0\ufeee\u0631\u064a \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufee3\ufef2\ufe91\ufe8e\ufeb7\ufeaa. \u062f\u0631 \u0627\ufef3\ufee6 \u0627\u0631\ufe97\ufe92\ufe8e\u0637 \ufe97\ufedc\ufe8e\ufedf\ufef4\ufed2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646\u00a0\ufea3\ufed8\ufeee\ufed7\ufef2 ( \ufeb7\ufeae\ufedb\ufe96\ufeeb\ufe8e) \u0648 \u0627\ufeb7\ufea8\ufe8e\u0635 \ufea3\ufed8\ufef4\ufed8\ufef2 (\ufebb\ufe8e\ufea3\ufe92\ufe8e\u0646 \u0648\u0627\ufea3\ufeaa\ufeeb\ufe8e\u064a \ufedb\ufeb4\ufe92\ufef2 \ufeb7\ufed0\ufee0\ufef2) \ufe91\ufeea \ufed7\ufeae\u0627\u0631 \u0632\ufef3\ufeae \ufee3\ufef2\ufe91\ufe8e\ufeb7\ufeaa:<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">\u0627\ufedf\ufed2) \u0627\ufeb7\ufea8\ufe8e\u0635 \ufea3\ufed8\ufeee\ufed7\ufef2<\/span>: \u0627\ufef3\ufee6 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufe91\ufe8e\ufef3\ufeb4\ufe98\ufef2 \ufb58\ufeb2 \u0627\u0632 \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0648 \u0627\ufee7\ufea0\ufe8e\u0645 \u0627\ufecb\ufe98\ufe92\ufe8e\u0631\ufeb3\ufee8\ufea0\ufef2 \ufee3\ufeae\ufe91\ufeee\ufec3\ufeea\u060c \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \ufe97\ufedc\ufee4\ufef4\ufede \ufee3\ufeae\ufea3\ufee0\ufeea\u00a0\u062f\u0648\u0645 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufeee\u062f\u0647 \ufe91\ufe8e\ufeb7\ufee8\ufeaa.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">\u0628 ) \u0627\ufeb7\ufea8\ufe8e\u0635 \ufea3\ufed8\ufef4\ufed8\ufef2<\/span>: \u0627\ufef3\ufee6 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufe91\ufe8e\ufef3\ufeb4\ufe98\ufef2 \ufb58\ufeb2 \u0627\u0632 \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645\u060c \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufef3\ufeb8\ufe8e\u0646 \u062f\u0631 \ufee3\ufeae\ufea3\ufee0\ufeea \u0627\ufecb\ufe98\ufe92\ufe8e\u0631\ufeb3\ufee8\ufea0\ufef2\u00a0\ufee3\ufeee\u0631\u062f \ufe97\ufe84\ufef3\ufef4\ufeaa \ufed7\ufeae\u0627\u0631 \ufb94\ufeae\ufed3\ufe98\ufeea \u0648 \ufef3\ufe8e \ufee7\ufeb4\ufe92\ufe96 \ufe91\ufeea \u0631\ufed3\ufeca \u0627\ufef3\ufeae\u0627\u062f\u0627\u062a \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufea7\ufeee\u062f \u0627\ufed7\ufeaa\u0627\u0645 \ufee7\ufee4\ufe8e\ufef3\ufee8\ufeaa \ufe97\ufe8e \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufee3\ufeae\ufea3\ufee0\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645\u00a0\u0627\ufef3\ufeb8\ufe8e\u0646 \ufe97\ufe84\ufef3\ufef4\ufeaa \ufb94\ufeae\u062f\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>8- \ufecb\ufeaa\u0645 \ufee7\ufef4\ufe8e\u0632 \ufe91\ufeea \ufe97\ufea4\ufeee\ufef3\ufede \ufee7\ufeb4\ufea8\ufeea \ufedb\ufe8e\ufecf\ufeac \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea:<\/strong> \ufe91\ufee8\ufe8e \ufe91\ufeae \ufe97\ufebc\ufee4\ufef4\ufee2 \ufeb3\ufe8e\u0632\ufee3\ufe8e\u0646 \u0627\ufee3\ufeee\u0631 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufedb\ufeb8\ufeee\u0631\u060c \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufea4\ufe98\ufeae\u0645 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \u062f\u0631 \ufeb3\ufe8e\u0644\u00a0\ufe9f\ufe8e\u0631\u064a \ufb58\ufeb2 \u0627\u0632 \ufe97\ufedc\ufee4\ufef4\ufede \u0648 \u0627\u0631\ufeb3\ufe8e\u0644 \ufee7\ufeec\ufe8e\ufef3\ufef2 \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufea7\ufeee\u062f \ufe91\ufeea \ufebb\ufeee\u0631\u062a \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee7\ufef4\ufe8e\u0632\u064a \ufe91\ufeea \ufe97\ufeb4\ufee0\ufef4\ufee2 \ufee7\ufeb4\ufea8\ufeea \ufedb\ufe8e\ufecf\ufeac\u064a \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufe91\ufeea \u0627\u062f\u0627\u0631\u0627\u062a\u00a0\u0627\ufee3\ufeee\u0631 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufee7\ufea8\ufeee\u0627\ufeeb\ufee8\ufeaa \u062f\u0627\ufeb7\ufe96 \u0648 \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \u0627\u0631\ufeb3\ufe8e\u0644 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee7\ufeec\ufe8e\ufef3\ufef2 \ufeb7\ufeaa\u0647\u060c \ufe97\ufeb4\ufee0\ufef4\ufee2 \ufed7\ufe8e\ufee7\ufeee\ufee7\ufef2 \ufeb7\ufeaa\u0647 \ufe97\ufee0\ufed8\ufef2 \ufee3\ufef2\ufb94\ufeae\u062f\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>9- \ufb7c\ufb95\ufeee\ufee7\ufb95\ufef2 \ufe91\ufeec\ufeae\u0647 \ufee3\ufee8\ufeaa\u064a \u0627\u0632 \ufee3\ufeb0\u0627\ufef3\ufe8e\u064a \ufb58\ufeae\u062f\u0627\ufea7\ufe96 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 (\ufecf\ufef4\ufeae \ufea3\ufec0\ufeee\u0631\u064a) \ufee3\ufe8e\ufedf\ufef4\ufe8e\u062a<\/strong>: \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \ufedb\ufeea \ufb58\ufef4\ufeb6\u00a0\ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufea7\ufeee\u062f \u0631\u0627 \ufe91\ufeea \u0627\ufee7\ufea0\ufe8e\u0645 \u0631\ufeb3\ufe8e\ufee7\ufef4\ufeaa\u0647 \u0627\ufee7\ufeaa \u0648 \u0627\ufec3\ufefc\ufecb\ufe8e\u062a \ufee3\ufeae\ufea3\ufee0\ufeea \ufb58\ufef4\ufeb6 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufef3\ufeb8\ufe8e\u0646 \ufe97\ufe84\ufef3\ufef4\ufeaa \ufb94\ufeae\u062f\ufef3\ufeaa\u0647 \u0627\ufeb3\ufe96\u060c \ufb58\ufeb2 \u0627\u0632 \u062f\u0631\ufef3\ufe8e\ufed3\ufe96\u00a0\ufb58\ufe8e\ufedb\ufe96 \ufea3\ufe8e\u0648\u064a \ufee7\ufe8e\u0645 \ufedb\ufe8e\u0631\ufe91\ufeae\u064a \u0648 \u0631\ufee3\ufeb0 \ufecb\ufe92\ufeee\u0631 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufee3\ufeae\ufea3\ufee0\ufeea \u062f\u0648\u0645\u060c \u0648 \ufe91\ufe8e \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \ufee7\ufe8e\u0645 \ufedb\ufe8e\u0631\ufe91\ufeae\u064a \u0648 \u0631\ufee3\ufeb0 \ufecb\ufe92\ufeee\u0631 \ufee3\ufeac\ufedb\ufeee\u0631\u060c \ufee3\ufef2 \ufe97\ufeee\u0627\ufee7\ufee8\ufeaa \u0627\u0632 \ufee3\ufeb0\u0627\ufef3\ufe8e\u064a\u00a0\u062f\u0631\ufef3\ufe8e\ufed3\ufe96 \ufed7\ufe92\ufebe \u0648 \ufb58\ufeae\u062f\u0627\ufea7\ufe96 \u0627\ufef3\ufee8\ufe98\ufeae\ufee7\ufe98\ufef2 \ufee3\ufe8e\ufedf\ufef4\ufe8e\u062a \ufe91\ufeaa\u0648\u0646 \ufee7\ufef4\ufe8e\u0632 \ufe91\ufeea \ufea3\ufec0\ufeee\u0631 \u062f\u0631 \u0627\u062f\u0627\u0631\u0627\u062a \u0627\ufee3\ufeee\u0631 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \u0648 \ufef3\ufe8e \ufeb7\ufecc\ufe90 \ufe91\ufe8e\ufee7\ufeda \ufe91\ufeec\ufeae\u0647\ufee3\ufee8\ufeaa \ufb94\ufeae\u062f\ufee7\ufeaa.<\/p>\n<p style=\"text-align: justify;\">\ufe91\ufeae\u0627\u064a \u0627\ufeb3\ufe98\ufed4\ufe8e\u062f\u0647 \u0627\u0632 \u0627\ufef3\ufee6 \ufea7\ufeaa\ufee3\ufe8e\u062a \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufeda\u060c \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufef2 \ufe97\ufeee\u0627\ufee7\ufee8\ufeaa \ufe91\ufeea \ufe91\ufea8\ufeb6 &#8220;\ufb58\ufeae\u062f\u0627\ufea7\ufe96 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufe8e\ufedf\ufef4\ufe8e\u062a&#8221; \u062f\u0631 \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufecb\ufee4\ufee0\ufef4\ufe8e\u062a\u00a0\u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 \ufe91\ufeea \ufee7\ufeb8\ufe8e\ufee7\ufef2 www.TAX.gov.ir \ufee3\ufeae\u0627\ufe9f\ufecc\ufeea \ufed3\ufeae\ufee3\ufe8e\ufef3\ufee8\ufeaa.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0(\ufee7\ufeb4\ufea8\ufeea 2 &#8211; \ufe97\ufef4\ufeae \ufee3\ufe8e\u0647 1393)<\/strong><\/p>\n<p style=\"text-align: justify;\">\ufe91\ufe8e \ufe97\ufeb8\ufedc\ufeae &#8211;\u00a0\ufee3\ufeae\ufedb\ufeb0 \ufb58\ufe8e\ufeb3\ufea8\ufb95\ufeee\ufef3\ufef2 \ufed3\ufee8\ufef2 \ufeb3\ufe8e\ufee3\ufe8e\ufee7\ufeea \ufeeb\ufe8e\ufef1 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2<\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.accpress.com\/news\/1393\/04\/%D9%BE%D8%B1%D8%B3%D8%B4-%D9%88-%D9%BE%D8%A7%D8%B3%D8%AE-%D8%A8%D9%87-%D8%B3%D9%88%D8%A7%D9%84%D8%A7%D8%AA-%D8%B1%D8%A7%D9%8A%D8%AC-%D8%B9%D9%85%D9%84%D9%8A%D8%A7%D8%AA-%D8%A7%D9%84%D9%83%D8%AA%D8%B1\/\" target=\"_blank\"><span style=\"text-decoration: underline; color: #ff6600;\">\u0628\u062e\u0634 \u0627\u0648\u0644<\/span><\/a><\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ufed7\ufe8e\ufe91\ufede \ufe97\ufeee\ufe9f\ufeea \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \u0648 \ufeeb\ufee4\ufedc\ufe8e\u0631\u0627\u0646 \ufee3\ufea4\ufe98\ufeae\u0645: \ufe91\ufeae\ufea7\ufef2 \ufe97\ufeee\ufebf\ufef4\ufea4\ufe8e\u062a \ufb58\ufef4\ufeae\u0627\ufee3\ufeee\u0646 \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0648 \ufe97\ufeb4\ufee0\ufef4\ufee2 \u0627\ufec7\ufeec\ufe8e\u0631\ufee7\ufe8e\ufee3\ufeea \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 1-\ufecb\ufeaa\u0645 \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \ufee3\ufea0\ufeaa\u062f \ufee3\ufeee\u062f\ufef3\ufe8e\u0646: \ufed3\ufeae\u0622\ufef3\ufee8\ufeaa \ufe9b\ufe92\ufe96 \ufee7\ufe8e\u0645 \u0627\ufedf\ufedc\ufe98\ufeae\u0648\ufee7\ufef4\ufedc\ufef2 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufee3\ufe8e\ufedf\ufef4\ufe8e\ufe97\ufef2 (\ufe91\ufeea \ufebb\ufeee\u0631\u062a \u062f\u0648 \ufee3\ufeae\ufea3\ufee0\ufeea\u0627\u064a) \ufe91\ufeae\u0627\u064a \ufeeb\ufeae \ufee3\ufeee\u062f\u064a \ufed3\ufed8\ufec2 \u0648\ufed3\ufed8\ufec2 \ufef3\ufeda \ufee7\ufeee\ufe91\ufe96 \u0627\ufee7\ufea0\ufe8e\u0645 \ufee3\ufef2\ufb58\ufeac\ufef3\ufeae\u062f. \ufe91\ufee8\ufe8e\ufe91\ufeae\u0627\ufef3\ufee6 \u0622\u0646 \u062f\ufeb3\ufe98\ufeea \u0627\u0632 \ufee3\ufeee\u062f\ufef3\ufe8e\u0646 \ufb94\ufeae\u0627\ufee3\ufef2 \ufedb\ufeea \u062f\u0631 \u062f\u0648 \ufeb3\ufe8e\u0644 \u0627\ufea7\ufef4\ufeae \u0627\ufed7\ufeaa\u0627\u0645 \ufe91\ufeea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[964,18],"tags":[31602,31609,31612,31611,31613,31614,31610,31608,31607],"class_list":["post-41606","post","type-post","status-publish","format-standard","hentry","category-news-of-the-tax","category-professional-associations-news","tag-31602","tag-31609","tag-31612","tag-31611","tag-31613","tag-31614","tag-31610","tag-31608","tag-31607"],"views":4559,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/41606","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=41606"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/41606\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=41606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=41606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=41606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}