{"id":14694,"date":"2026-10-05T08:00:20","date_gmt":"2026-10-05T04:30:20","guid":{"rendered":"https:\/\/chalakhesab.ir\/?p=14694"},"modified":"2026-10-05T10:14:41","modified_gmt":"2026-10-05T06:44:41","slug":"online-store-tax","status":"publish","type":"post","link":"https:\/\/chalakhesab.ir\/blog\/online-store-tax\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f"},"content":{"rendered":"<div style=\"direction: rtl; text-align: right; color: #374151; line-height: 2; font-size: 16px;\">\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u06af\u0631 \u0635\u0627\u062d\u0628 <span class=\"pinout pinout-turquoise\">\u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/span> \u0647\u0633\u062a\u06cc\u062f\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u067e\u0631\u0633\u0634\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0627\u06cc\u062f \u067e\u0627\u0633\u062e \u0622\u0646 \u0631\u0627 \u0628\u062f\u0627\u0646\u06cc\u062f \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 <strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f<\/strong> \u0648 \u0686\u0647 \u062a\u06a9\u0627\u0644\u06cc\u0641\u06cc \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f. \u067e\u0627\u0633\u062e \u06a9\u0648\u062a\u0627\u0647 \u0627\u06cc\u0646 \u0627\u0633\u062a: \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 <strong>\u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a\u060c \u0634\u062e\u0635\u06cc\u062a \u062d\u0642\u06cc\u0642\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc\u060c \u062f\u0631\u0622\u0645\u062f <span class=\"pinout pinout-red\">\u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a<\/span>\u060c <span class=\"pinout pinout-green\">\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644<\/span> \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u0647\u0645 \u0628\u0627 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\u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0622\u0646 \u0631\u0627 \u0647\u0645 \u0645\u0634\u062e\u0635 \u06a9\u0646\u06cc\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639\u060c \u0628\u0627\u06cc\u062f \u0628\u06cc\u0646 \u062f\u0648 \u0645\u0641\u0647\u0648\u0645 \u0627\u0635\u0644\u06cc \u062a\u0641\u0627\u0648\u062a \u0628\u06af\u0630\u0627\u0631\u06cc\u0645: <strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645<\/strong> \u06a9\u0647 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0633\u0648\u062f \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0648 <strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645<\/strong> \u06a9\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0642\u06cc\u0645\u062a \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u062a \u062f\u06cc\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0627\u0635\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a<\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645:<\/strong> \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0633\u0648\u062f \u06cc\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc 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\u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><a class=\"ilink is-compact\" href=\"https:\/\/chalakhesab.ir\/blog\/what-is-tax\/\"><span><span class=\"ilink-label\">\u0628\u06cc\u0634\u062a\u0631 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f<\/span><span class=\"ilink-title\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0686\u06cc\u0633\u062a\u061f \u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0645\u0634\u0645\u0648\u0644\u0627\u0646\u060c \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u0648 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a<\/span><\/span><\/a><\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0622\u06cc\u0627 \u0647\u0645\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc 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\u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u06cc\u0627 <strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0642\u0627\u0646\u0648\u0646\u06cc<\/strong> \u0634\u0648\u062f. \u0627\u06cc\u0646 \u062f\u0648 \u0645\u0641\u0647\u0648\u0645 \u0628\u0627 \u0647\u0645 \u06cc\u06a9\u06cc \u0646\u06cc\u0633\u062a\u0646\u062f \u0648 \u062f\u0627\u0646\u0633\u062a\u0646 \u062a\u0641\u0627\u0648\u062a \u0622\u0646\u200c\u0647\u0627 \u0645\u0647\u0645 \u0627\u0633\u062a.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u062a\u0641\u0627\u0648\u062a \u0646\u0631\u062e \u0635\u0641\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a<\/h3>\n<div style=\"margin: 22px 0px; text-align: justify;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 600px;\">\n<thead>\n<tr>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0645\u0648\u0631\u062f<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u062a\u0648\u0636\u06cc\u062d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0646\u0631\u062e \u0635\u0641\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062f\u0631\u0622\u0645\u062f \u0648 \u062a\u06a9\u0627\u0644\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u06cc\u062f \u0634\u0641\u0627\u0641 \u062b\u0628\u062a \u0634\u0648\u0646\u062f\u060c \u0627\u0645\u0627 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0635\u0641\u0631 \u0634\u0648\u062f.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062f\u0631 \u0628\u0631\u062e\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0628\u062e\u0634\u06cc \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u06a9\u0644 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0634\u0646\u0627\u062e\u062a \u0627\u06cc\u0646 \u062f\u0648 \u0645\u0648\u0631\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u0622\u06cc\u0627 \u0648\u0627\u0642\u0639\u0627\u064b \u0628\u0627\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u067e\u0631\u062f\u0627\u0632\u06cc\u062f \u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0645\u062a\u06cc\u0627\u0632\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><a class=\"ilink is-compact\" href=\"https:\/\/chalakhesab.ir\/blog\/zero-rated-tax\/\"><span><span class=\"ilink-label\">\u0628\u06cc\u0634\u062a\u0631 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f<\/span><span class=\"ilink-title\">\u0646\u0631\u062e \u0635\u0641\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u0634\u0631\u0627\u06cc\u0637\u06cc \u062f\u0627\u0631\u062f\u061f<\/span><\/span><\/a><\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0646\u06a9\u0627\u062a \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0647\u0645\u0627\u0646 \u0627\u0628\u062a\u062f\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a\u060c \u062a\u06a9\u0644\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0646\u0646\u062f. \u0637\u0628\u0642 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0645\u0647\u0644\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0642\u062f\u0627\u0645 \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u062f\u0631 \u0645\u062d\u062a\u0648\u0627\u06cc \u0641\u0639\u0644\u06cc \u0645\u0642\u0627\u0644\u0647 \u0622\u0645\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 <strong>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0686\u0647\u0627\u0631 \u0645\u0627\u0647 \u067e\u0633 \u0627\u0632 \u0622\u063a\u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a<\/strong> \u0628\u0627\u06cc\u062f \u0628\u0631\u0627\u06cc \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0642\u062f\u0627\u0645 \u0634\u0648\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0627\u06af\u0631 \u062a\u0627\u0632\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062e\u0648\u062f \u0631\u0627 \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f\u060c \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0631\u0627 \u0628\u0647 \u062a\u0639\u0648\u06cc\u0642 \u0646\u06cc\u0646\u062f\u0627\u0632\u06cc\u062f.<\/p>\n<div style=\"margin: 22px 0px; text-align: justify;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 600px;\">\n<thead>\n<tr>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0646\u0648\u0639 \u0634\u062e\u0635\u06cc\u062a<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0627\u0642\u062f\u0627\u0645 \u0627\u0648\u0644\u06cc\u0647<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0648 \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0645\u0647\u0644\u062a \u0642\u0627\u0646\u0648\u0646\u06cc<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0647\u0648\u06cc\u062a\u06cc\u060c \u0645\u062d\u0644 \u0641\u0639\u0627\u0644\u06cc\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u062f\u0631\u0622\u0645\u062f\u06cc \u0628\u0627\u06cc\u062f \u0622\u0645\u0627\u062f\u0647 \u0628\u0627\u0634\u062f.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u06cc<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647\u060c \u067e\u0644\u0645\u067e \u062f\u0641\u0627\u062a\u0631 \u0648 \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0631\u06a9\u062a<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0647\u06cc\u0626\u062a\u200c\u0645\u062f\u06cc\u0631\u0647 \u0648 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u0646\u06cc\u0632 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\"><a class=\"ilink is-compact\" href=\"https:\/\/chalakhesab.ir\/blog\/who-are-natural-and-legal-persons\/\"><span><span class=\"ilink-label\">\u0628\u06cc\u0634\u062a\u0631 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f<\/span><span class=\"ilink-title\">\u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u062a\u0641\u0627\u0648\u062a\u06cc \u0628\u0627 \u0647\u0645 \u062f\u0627\u0631\u0646\u062f\u061f<\/span><\/span><\/a><\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631 \u067e\u0627\u06cc\u0647 <strong>\u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a<\/strong> \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u06cc\u0639\u0646\u06cc \u0627\u0628\u062a\u062f\u0627 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u06a9\u0633\u0628\u200c\u0634\u062f\u0647 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0633\u067e\u0633 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644\u060c \u0627\u0633\u062a\u0647\u0644\u0627\u06a9\u200c\u0647\u0627\u060c \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u0645\u0648\u0627\u0631\u062f \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0632 \u0622\u0646 \u06a9\u0633\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647\u200c\u062f\u0633\u062a \u0622\u06cc\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0642\u0637 \u0628\u0631 \u06a9\u0644 \u0641\u0631\u0648\u0634 \u0627\u0639\u0645\u0627\u0644 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f\u061b \u0628\u0644\u06a9\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b <strong>\u0633\u0648\u062f \u0648\u0627\u0642\u0639\u06cc \u06cc\u0627 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a<\/strong> \u0645\u0628\u0646\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u0646\u062f \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0641\u0631\u0645\u0648\u0644 \u06a9\u0644\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0633\u0627\u062f\u0647\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06af\u0641\u062a:<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a = \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u00d7 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a<\/strong><\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u0644\u0628\u062a\u0647 \u062f\u0631 \u0639\u0645\u0644\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0627\u0632 \u0627\u06cc\u0646 \u0627\u0633\u062a \u0648 \u0628\u0627\u06cc\u062f \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u062e\u062a\u0644\u0641\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0648 \u0648\u0636\u0639\u06cc\u062a \u0634\u062e\u0635\u06cc\u062a \u062d\u0642\u06cc\u0642\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc \u0647\u0645 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u0648\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u06af\u0631 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0628\u0647 \u0646\u0627\u0645 \u06cc\u06a9 \u0641\u0631\u062f \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0633\u0627\u0633 <strong>\u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u067e\u0644\u06a9\u0627\u0646\u06cc<\/strong> \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631 \u0645\u062d\u062a\u0648\u0627\u06cc \u0641\u0639\u0644\u06cc \u0645\u0642\u0627\u0644\u0647\u060c \u0646\u0631\u062e\u200c\u0647\u0627\u06cc 15\u060c 20 \u0648 25 \u062f\u0631\u0635\u062f \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u0647\u200c\u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f\u06cc \u0630\u06a9\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0622\u0645\u0648\u0632\u0634\u06cc \u0627\u0632 \u0647\u0645\u06cc\u0646 \u0633\u0627\u062e\u062a\u0627\u0631\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06af\u0641\u062a \u0647\u0631\u0686\u0647 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0627\u0634\u062f\u060c \u0646\u0631\u062e \u0645\u0631\u062d\u0644\u0647 \u0628\u0639\u062f\u06cc \u0631\u0648\u06cc \u0628\u062e\u0634 \u0645\u0627\u0632\u0627\u062f \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<div style=\"margin: 22px 0px; text-align: justify;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 600px;\">\n<thead>\n<tr>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0628\u0627\u0632\u0647 \u062f\u0631\u0622\u0645\u062f \u0633\u0627\u0644\u0627\u0646\u0647<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062a\u0627 50 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">15\u066a<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">50 \u062a\u0627 100 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">20\u066a<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0628\u06cc\u0634 \u0627\u0632 100 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">25\u066a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0645\u062b\u0627\u0644 \u0641\u0631\u0636\u06cc: \u0627\u06af\u0631 \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc \u062f\u0631 \u0633\u0627\u0644 \u0628\u0631\u0627\u0628\u0631 80 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u067e\u0644\u06a9\u0627\u0646\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">50 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0648\u0644 \u00d7 15\u066a = 7.5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">30 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0639\u062f\u06cc \u00d7 20\u066a = 6 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\"><strong>\u062c\u0645\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 = 13.5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/strong><\/li>\n<\/ul>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u06cc\u0646 \u0645\u062b\u0627\u0644 \u0641\u0642\u0637 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0645\u0646\u0637\u0642 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0633\u062a \u0648 \u062f\u0631 \u0639\u0645\u0644\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0628\u0647 \u0648\u0636\u0639\u06cc\u062a \u0648\u0627\u0642\u0639\u06cc \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u06a9\u0647 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0634\u0631\u06a9\u062a \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u062f\u0631 \u0645\u062d\u062a\u0648\u0627\u06cc \u0641\u0639\u0644\u06cc \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 <strong>\u0646\u0631\u062e 25\u066a<\/strong> \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0627\u062f\u0647 105 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0634\u0627\u0631\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u0645\u0628\u0646\u0627\u06cc \u0627\u0635\u0644\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0631\u0627\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc\u060c <strong>\u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a<\/strong> \u0627\u0633\u062a \u0648 \u0633\u067e\u0633 \u0646\u0631\u062e \u0642\u0627\u0646\u0648\u0646\u06cc \u0631\u0648\u06cc \u0622\u0646 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0628\u0627\u06cc\u062f \u062a\u0648\u062c\u0647 \u062f\u0627\u0634\u062a \u06a9\u0647 \u062f\u0631 \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635\u060c \u0645\u062b\u0644 \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u06cc\u0627 \u0641\u0639\u0627\u0644\u06cc\u062a \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0646\u0627\u0637\u0642\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f.<\/p>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062b\u0628\u062a \u062f\u0631\u0633\u062a \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f. \u0627\u06af\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u0645\u0633\u062a\u0646\u062f \u0634\u0648\u0646\u062f\u060c \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u0648\u0627\u0642\u0639\u06cc\u200c\u062a\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0636\u0627\u0641\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u06af\u0631\u0648\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0646\u06cc\u0632 \u0645\u0627\u0646\u0646\u062f \u0633\u0627\u06cc\u0631 \u0645\u0634\u0627\u063a\u0644\u060c \u0628\u0631 \u0627\u0633\u0627\u0633 \u062d\u062c\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a \u0648 \u062f\u0631\u0622\u0645\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u062f\u0631 \u06af\u0631\u0648\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f. \u0627\u06cc\u0646 \u06af\u0631\u0648\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0686\u0647 \u0646\u0648\u0639 \u0627\u0633\u0646\u0627\u062f \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc\u06cc \u0628\u0627\u06cc\u062f \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f \u0648 \u0686\u0647 \u0633\u0637\u062d\u06cc \u0627\u0632 \u062a\u06a9\u0627\u0644\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631 \u0639\u0647\u062f\u0647 \u0634\u0645\u0627\u0633\u062a.<\/p>\n<div style=\"margin: 22px 0px; text-align: justify;\">\n<table style=\"width: 100%; border-collapse: collapse; min-width: 600px;\">\n<thead>\n<tr>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u06af\u0631\u0648\u0647<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u0648\u06cc\u0698\u06af\u06cc<\/th>\n<th style=\"background: #D03030; color: #ffffff; padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">\u062a\u06a9\u0644\u06cc\u0641 \u06a9\u0644\u06cc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06af\u0631\u0648\u0647 \u0627\u0648\u0644<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0628\u0627 \u062a\u0631\u0627\u06a9\u0646\u0634 \u0648 \u062f\u0631\u0622\u0645\u062f \u0628\u0627\u0644\u0627\u062a\u0631<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062f\u0642\u06cc\u0642<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06af\u0631\u0648\u0647 \u062f\u0648\u0645<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062a\u0648\u0633\u0637<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u0627\u0631\u0633\u0627\u0644 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0648 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u0631\u062f\u0646\u06cc\u0627\u0632<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06af\u0631\u0648\u0647 \u0633\u0648\u0645<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9\u200c\u062a\u0631<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; color: #374151;\">\u062a\u06a9\u0627\u0644\u06cc\u0641 \u0633\u0628\u06a9\u200c\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0633\u0627\u0644\u0627\u0646\u0647<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\">\u06af\u0631\u0648\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0646\u0648\u0639 \u0645\u062d\u0635\u0648\u0644 \u0634\u0645\u0627 \u0648\u0627\u0628\u0633\u062a\u0647 \u0646\u06cc\u0633\u062a\u061b \u0645\u0639\u06cc\u0627\u0631 \u0627\u0635\u0644\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631\u0622\u0645\u062f \u0648 \u062d\u062c\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0633\u062a. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0641\u0631\u0648\u0634 \u0644\u0628\u0627\u0633\u060c \u0644\u0648\u0627\u0632\u0645 \u062e\u0627\u0646\u06af\u06cc \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u062f\u06cc\u062c\u06cc\u062a\u0627\u0644 \u0628\u0647\u200c\u062a\u0646\u0647\u0627\u06cc\u06cc \u06af\u0631\u0648\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0646\u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<p><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637:<a href=\"https:\/\/chalakhesab.ir\/blog\/a-complete-guide-to-tax-occupation-grouping\/\"> \u06af\u0631\u0648\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0634\u0627\u063a\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc 1405 \u0686\u06cc\u0633\u062a\u061f\u00a0<\/a><\/strong><\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0686\u0647 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0647\u0645 \u0647\u0633\u062a\u0646\u062f\u061f<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0631\u0627\u06cc\u062c \u0635\u0627\u062d\u0628\u0627\u0646 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0641\u0642\u0637 \u0628\u0647 \u0641\u0631\u0648\u0634 \u0646\u06af\u0627\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u062c\u062f\u06cc \u0646\u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f. \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u06a9\u0627\u0647\u0634 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u0645\u062b\u0644 \u062e\u0631\u06cc\u062f \u06a9\u0627\u0644\u0627\u060c \u0628\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc\u060c \u062d\u0645\u0644\u200c\u0648\u0646\u0642\u0644\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u062a\u0628\u0644\u06cc\u063a\u0627\u062a \u0648 \u0628\u0631\u062e\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062f\u06cc\u06af\u0631\u060c \u0627\u06af\u0631 \u0637\u0628\u0642 \u0636\u0648\u0627\u0628\u0637 \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0628\u0627\u0634\u0646\u062f \u0648 \u0645\u0633\u062a\u0646\u062f \u0634\u0648\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0627\u062b\u0631 \u0628\u06af\u0630\u0627\u0631\u0646\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0647\u0632\u06cc\u0646\u0647 \u062e\u0631\u06cc\u062f \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0647\u0632\u06cc\u0646\u0647 \u0627\u0631\u0633\u0627\u0644 \u0648 \u0644\u062c\u0633\u062a\u06cc\u06a9<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u062a\u0628\u0644\u06cc\u063a\u0627\u062a \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0647\u0631\u0686\u0647 \u0627\u0633\u0646\u0627\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u06a9\u0627\u0645\u0644\u200c\u062a\u0631 \u0648 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0628\u0627\u0634\u062f\u060c \u062f\u0641\u0627\u0639 \u0627\u0632 \u0631\u0642\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0632\u0645\u0627\u0646 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0646\u0642\u0634 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0648\u0642\u062a\u06cc <a href=\"https:\/\/chalakhesab.ir\/accounting-software-for-store-sites\/\">\u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/a> \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u06cc \u0632\u06cc\u0627\u062f\u060c \u0633\u0641\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u0639\u062f\u062f\u060c \u0645\u0631\u062c\u0648\u0639\u06cc \u06a9\u0627\u0644\u0627\u060c \u062a\u062e\u0641\u06cc\u0641 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u067e\u0631\u0627\u06a9\u0646\u062f\u0647 \u062f\u0627\u0631\u062f\u060c \u062b\u0628\u062a \u062f\u0633\u062a\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062e\u06cc\u0644\u06cc \u0632\u0648\u062f \u0628\u0647 \u062e\u0637\u0627 \u0645\u0646\u062c\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646\u062c\u0627\u0633\u062a \u06a9\u0647 <a href=\"https:\/\/chalakhesab.ir\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0646\u0638\u0645 \u0645\u0627\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0631\u0627 \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u06a9\u0646\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0647 \u06a9\u0645\u06a9\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u062b\u0628\u062a \u0645\u0646\u0638\u0645 \u0641\u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u0645\u0627\u0644\u06cc<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u067e\u06cc\u06af\u06cc\u0631\u06cc \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc\u200c\u0647\u0627<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u062f\u0631 \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0628\u0647\u062a\u0631 \u0628\u0631\u0627\u06cc \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/li>\n<\/ul>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0627\u0644\u0627\u06a9 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u06cc\u06a9 \u0627\u0628\u0632\u0627\u0631 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0627\u0634\u062f\u060c \u0686\u0648\u0646 \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u0633\u0627\u062e\u062a\u0627\u0631 \u0645\u0646\u0638\u0645 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f. \u0646\u062a\u06cc\u062c\u0647 \u0627\u06cc\u0646 \u0646\u0638\u0645\u060c \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0647\u062a\u0631 \u0648 \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0628\u0631\u0627\u06cc \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/p>\n<div style=\"margin: 18px 0px 8px; text-align: justify;\"><img decoding=\"async\" class=\"aligncenter\" style=\"max-width: 100%; height: auto;\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2023\/12\/Online-store-tax2.jpg\" alt=\"\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc\" \/><\/div>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u06cc\u0646 \u062a\u0635\u0648\u06cc\u0631\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0631\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0628\u0635\u0631\u06cc \u0646\u0645\u0627\u06cc\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062f\u0631\u06a9 \u0645\u0631\u0627\u062d\u0644 \u06a9\u0644\u06cc \u0631\u0627 \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u06a9\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\"><a class=\"dl-btn is-default\" href=\"https:\/\/chalakhesab.ir\/shop-software\/\"><span class=\"dl-ico\"><svg class=\"icon\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 4v11M7 10l5 5 5-5M5 20h14\"\/><\/svg><\/span><span>\u062f\u0627\u0646\u0644\u0648\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc<\/span><svg class=\"icon dl-arrow\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19 12H5M11 6l-6 6 6 6\"\/><\/svg><\/a><\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0631\u0627\u06cc\u062c \u062f\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h2>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u062e\u0634 \u0632\u06cc\u0627\u062f\u06cc \u0627\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0628\u0647\u200c\u062e\u0627\u0637\u0631 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0633\u0627\u062f\u0647 \u0627\u0645\u0627 \u067e\u0631\u0647\u0632\u06cc\u0646\u0647 \u0627\u0633\u062a. \u0627\u06af\u0631 \u0627\u06cc\u0646 \u062e\u0637\u0627\u0647\u0627 \u0631\u0627 \u0628\u0634\u0646\u0627\u0633\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u062c\u0631\u06cc\u0645\u0647 \u0648 \u062f\u0631\u062f\u0633\u0631\u0647\u0627\u06cc \u0628\u0639\u062f\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">1. \u062a\u0634\u06a9\u06cc\u0644 \u0646\u062f\u0627\u062f\u0646 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u0645\u0646\u0627\u0633\u0628<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0634\u0631\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u0628\u062f\u0648\u0646 \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u062c\u062f\u06cc\u200c\u062a\u0631\u06cc\u0646 \u062e\u0637\u0627\u0647\u0627\u0633\u062a. \u062d\u062a\u06cc \u0627\u06af\u0631 \u0641\u0631\u0648\u0634 \u0634\u0645\u0627 \u06a9\u0645 \u0628\u0627\u0634\u062f\u060c \u062a\u0623\u062e\u06cc\u0631 \u062f\u0631 \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0634\u06a9\u0644\u200c\u0633\u0627\u0632 \u0634\u0648\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">2. \u062b\u0628\u062a \u0646\u06a9\u0631\u062f\u0646 \u062f\u0642\u06cc\u0642 \u0641\u0631\u0648\u0634 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u06af\u0631 \u0641\u0631\u0648\u0634\u200c\u0647\u0627\u060c \u0645\u0631\u062c\u0648\u0639\u06cc\u200c\u0647\u0627\u060c \u062a\u062e\u0641\u06cc\u0641\u200c\u0647\u0627 \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u062b\u0628\u062a \u0646\u0634\u0648\u0646\u062f\u060c \u0631\u0642\u0645 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0634\u062a\u0628\u0627\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">3. \u0627\u0631\u0633\u0627\u0644 \u0646\u06a9\u0631\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062f\u0631 \u0645\u0648\u0639\u062f \u0645\u0642\u0631\u0631<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0633\u0646\u0627\u062f \u0627\u0635\u0644\u06cc \u0634\u0645\u0627\u0633\u062a \u0648 \u062a\u0623\u062e\u06cc\u0631 \u062f\u0631 \u0627\u0631\u0633\u0627\u0644 \u0622\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062f\u0631\u062f\u0633\u0631\u0633\u0627\u0632 \u0634\u0648\u062f.<\/p>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">4. \u0628\u06cc\u200c\u062a\u0648\u062c\u0647\u06cc \u0628\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u0648 \u0646\u0631\u062e \u0635\u0641\u0631<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0628\u0631\u062e\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0628\u0647\u200c\u062f\u0644\u06cc\u0644 \u0646\u0627\u0622\u06af\u0627\u0647\u06cc\u060c \u0627\u0632 \u0627\u0645\u062a\u06cc\u0627\u0632\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u0646\u062f.<\/p>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0686\u06a9\u200c\u0644\u06cc\u0633\u062a \u06a9\u0648\u062a\u0627\u0647 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc<\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u062f\u0631 \u0632\u0645\u0627\u0646 \u0645\u0642\u0631\u0631 \u062a\u0634\u06a9\u06cc\u0644 \u062f\u0647\u06cc\u062f.<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0641\u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0646\u0638\u0645 \u062b\u0628\u062a \u06a9\u0646\u06cc\u062f.<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0627\u0633\u0646\u0627\u062f \u062e\u0631\u06cc\u062f\u060c \u0641\u0631\u0648\u0634 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627 \u0631\u0627 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc\u062f.<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0631\u0627 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f.<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u0627\u0632 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u062e\u0637\u0627\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/li>\n<li style=\"margin: 0 0 10px; line-height: 2; color: #374151;\">\u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632\u060c \u0627\u0632 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u06cc\u062f.<\/li>\n<\/ul>\n<h2 style=\"color: #d03030; font-size: 24px; font-weight: bold; line-height: 1.7; margin: 34px 0px 14px; text-align: justify;\">\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0686\u06cc\u0633\u062a<\/h2>\n<h3 style=\"color: #d03030; font-size: 19px; font-weight: bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0622\u06cc\u0627 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u06a9\u0648\u0686\u06a9 \u0647\u0645 \u0628\u0627\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a 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bold; line-height: 1.8; margin: 26px 0px 10px; text-align: justify;\">\u0622\u06cc\u0627 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062f\u0631 \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0645\u06a9 \u06a9\u0646\u062f\u061f<\/h3>\n<p style=\"margin: 0px 0px 16px; line-height: 2; color: #374151; text-align: justify;\">\u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u06a9\u0645 \u0646\u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0627\u0645\u0627 \u0628\u0627 \u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0641\u0631\u0648\u0634 \u0648 \u0627\u0633\u0646\u0627\u062f\u060c \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 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