{"id":73074,"date":"2020-06-24T23:40:36","date_gmt":"2020-06-24T19:10:36","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=73074"},"modified":"2020-08-21T19:41:41","modified_gmt":"2020-08-21T15:11:41","slug":"%d8%a7%d8%b8%d9%87%d8%a7%d8%b1%d9%86%d8%a7%d9%85%d9%87-%d8%b9%d9%85%d9%84%da%a9%d8%b1%d8%af-%d8%a7%d8%b4%d8%ae%d8%a7%d8%b5-%d8%ad%d9%82%db%8c%d9%82%db%8c-%d8%a8%d8%b1%d8%a7%db%8c-%d8%b3%d8%a7%d9%84-13","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1399\/04\/%d8%a7%d8%b8%d9%87%d8%a7%d8%b1%d9%86%d8%a7%d9%85%d9%87-%d8%b9%d9%85%d9%84%da%a9%d8%b1%d8%af-%d8%a7%d8%b4%d8%ae%d8%a7%d8%b5-%d8%ad%d9%82%db%8c%d9%82%db%8c-%d8%a8%d8%b1%d8%a7%db%8c-%d8%b3%d8%a7%d9%84-13\/","title":{"rendered":"\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1398 \u0628\u0627\u0631\u06af\u0632\u0627\u0631\u06cc \u0634\u062f(\u0648\u06cc\u0631\u0627\u06cc\u0634 12.0.1.3)"},"content":{"rendered":"<p><strong>\u062a\u0648\u0636\u06cc\u062d \u0633\u0627\u06cc\u062a \u062a\u0627\u0632\u0647 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0639\u0645\u0644\u06a9\u0631\u062f 1398 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 (100) \u0627\u0635\u0644\u0627\u062d\u06cc \u0645\u0635\u0648\u0628 94\/04\/31 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0628\u0644\u0627\u063a \u0634\u062f.\u062c\u0647\u062a \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 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\u0646\u0645\u0627\u06cc\u06cc\u062f. \u0627\u0631\u0633\u0627\u0644 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0628\u0647 \u0645\u0646\u0632\u0644\u0647 \u062a\u0633\u0644\u06cc\u0645 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0644\u0642\u06cc \u062e\u0648\u0627\u0647\u062f \u06af\u0631\u062f\u06cc\u062f \u0648 \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u0627\u0631\u0627\u0626\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0686\u0627\u067e \u0634\u062f\u0647 \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0630\u06cc\u0631\u0628\u0637 \u0646\u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n<p align=\"justify\">\u0645\u0648\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 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\u062a\u0627\u0631\u06cc\u062e\u06cc \u062f\u0627\u0631\u062f.<\/p>\n<p><span style=\"color: #3399ff;\"><u><b>\u0645\u0631\u0627\u062d\u0644 \u062b\u0628\u062a \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0645\u06cc \u0628\u0627\u0634\u062f<\/b><\/u>:<\/span><br \/>\n\u2022 \u062d\u0635\u0648\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u06a9\u0627\u0631\u0628\u0631 \u0627\u0632 \u0627\u062a\u0635\u0627\u0644 \u0631\u0627\u06cc\u0627\u0646\u0647 \u0628\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a<br \/>\n\u2022 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646 \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0631\u0628\u0648\u0637\u0647<br \/>\n\u2022 \u0646\u0635\u0628 \u0646\u0633\u062e\u0647 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<br \/>\n\u2022 \u0648\u0631\u0648\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0631\u062e\u0648\u0627\u0633\u062a\u06cc \u062f\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0631\u0628\u0648\u0637\u0647<br \/>\n\u2022 \u062f\u0631\u06cc\u0627\u0641\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0647\u0648\u06cc\u062a\u06cc \u0645\u0648\u062f\u06cc \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u0646\u0627\u0645 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc<br \/>\n\u2022 \u062a\u06a9\u0645\u06cc\u0644 \u00a0\u062c\u062f\u0627\u0648\u0644 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style=\"color: #3399ff;\"><b><u>\u0635\u062f\u0648\u0631 \u0642\u0628\u0636 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646<\/u><\/b><\/span><\/p>\n<p style=\"text-align: justify;\">\u0645\u0648\u062f\u06cc\u0627\u0646 \u062d\u0642\u06cc\u0642\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0647\u0646\u06af\u0627\u0645 \u0627\u0631\u0633\u0627\u0644 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062e\u0648\u062f\u060c \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0627\u0642\u062f\u0627\u0645 \u0628\u0647 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0635\u062f\u0648\u0631 \u0642\u0628\u0636 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u0645\u0648\u062f\u0647\u060c \u06a9\u0647 \u0627\u0632 \u0637\u0631\u06cc\u0642\u00a0<a href=\"http:\/\/payment.tax.gov.ir\/Pages\/TaxreturnPayment\/SignIn\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0644\u06cc\u0633\u062a \u0642\u0628\u0648\u0636 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647<\/a>\u00a0\u0642\u0627\u0628\u0644 \u0631\u0648\u06cc\u062a \u0648 \u067e\u0633 \u0627\u0632 \u0686\u0627\u067e \u0642\u0628\u0636 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0627\u0646\u06a9 \u06cc\u0627\u00a0\u00a0<a href=\"http:\/\/tax.gov.ir\/Pages\/action\/show\/9\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0633\u0627\u0645\u0627\u0646\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a<\/a>\u00a0\u0627\u0642\u062f\u0627\u0645 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u0627\u06cc\u0646\u062f.<\/p>\n<div class=\"title\"><span style=\"color: #993300;\"><strong>\u0627\u062e\u0628\u0627\u0631 \u0648 \u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637<\/strong><\/span><\/div>\n<div class=\"col-9\">\n<p>\u23fa<a href=\"https:\/\/www.tax.gov.ir\/pages\/action\/news\/6018\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0627\u0644\u0632\u0627\u0645 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06a9\u0627\u0631\u0628\u0631\u06cc (\u0646\u0627\u0645 \u06a9\u0627\u0631\u0628\u0631\u06cc \u0648 \u0631\u0645\u0632 \u0639\u0628\u0648\u0631 \u062b\u0628\u062a \u0646\u0627\u0645 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc) \u0628\u0631\u0627\u06cc \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u0634\u0627\u063a\u0644<\/a><\/p>\n<div class=\"col-6\">\n<div class=\"title\">\n<p><strong><strong><span style=\"color: #993300;\">\u0627\u0633\u0646\u0627\u062f \u0642\u0627\u0628\u0644 \u062f\u0627\u0646\u0644\u0648\u062f<\/span><\/strong><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/57\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f8 \u0648 \u0645\u06cc\u0627\u0646\u0633\u0627\u0644\u06cc \u0647\u0627\u06cc \u06f1\u06f3\u06f9\u06f9 (\u0648\u06cc\u0631\u0627\u06cc\u0634 \u06f1\u06f2,\u06f0.\u06f1.\u06f3) \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0642.\u0645.\u0645.<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/38\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062b\u0628\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/112\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0641\u0648\u0646\u062a \u0641\u0627\u0631\u0633\u06cc \u0628\u0631\u0627\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/27\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u062f\u0627\u0646\u0644\u0648\u062f \u0641\u0631\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc 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href=\"https:\/\/tax.gov.ir\/action\/do\/download\/76\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u062f\u0627\u0646\u0644\u0648\u062f \u0641\u0631\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u06af\u0631\u0648\u0647 \u0627\u0648\u0644 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f8<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/77\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u062f\u0627\u0646\u0644\u0648\u062f \u0641\u0631\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u06af\u0631\u0648\u0647 \u062f\u0648\u0645 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f8<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/78\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u062f\u0627\u0646\u0644\u0648\u062f \u0641\u0631\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u06af\u0631\u0648\u0647 \u0633\u0648\u0645 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f8<\/a><\/li>\n<li><a href=\"https:\/\/tax.gov.ir\/action\/do\/download\/83\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0634\u0645\u0627\u0631\u0647 \u06f2\u06f3\u06f0\u06f7\u06f6\u06f1 \u062a\u0627\u0631\u06cc\u062e \u06f4\/\u06f1\u06f2\/\u06f1\u06f3\u06f9\u06f4 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 \u06f9\u06f5 \u0627\u0635\u0644\u0627\u062d\u06cc \u0645\u0635\u0648\u0628 \u06f3\u06f1\/\u06f4\/\u06f1\u06f3\u06f9\u06f4 \u0642\u0627\u0646\u0648\u0646 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[br] \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1398 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u060c \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0648 \u0641\u0631\u0645\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f.<\/p>\n","protected":false},"author":2,"featured_media":71825,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[964,18],"tags":[51768,37141,46030,51998,54752,55377,53184,51999,55301,55378,55303,55966,54751,55522,41554,54749,54750,55491,55493,55492,54748,55965],"class_list":["post-73074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-of-the-tax","category-professional-associations-news","tag----98","tag-37141","tag-46030","tag-----98","tag-----99","tag-------13","tag---98","tag---98---","tag---99","tag---12-0-0-9","tag-54751","tag-55522","tag-41554","tag-55491","tag-------98","tag-------99","tag-54748","tag--12-0-0-9"],"views":12238,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/73074","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=73074"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/73074\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media\/71825"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=73074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=73074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=73074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}