{"id":14874,"date":"2026-05-26T08:00:49","date_gmt":"2026-05-26T04:30:49","guid":{"rendered":"https:\/\/chalakhesab.ir\/?p=14874"},"modified":"2026-05-26T08:00:49","modified_gmt":"2026-05-26T04:30:49","slug":"note-on-article-100-of-tax","status":"publish","type":"post","link":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/","title":{"rendered":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405"},"content":{"rendered":"<p style=\"text-align: justify;\" data-start=\"301\" data-end=\"773\">\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0645\u0648\u0627\u0631\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062f\u063a\u062f\u063a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f\u060c \u0686\u06af\u0648\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0622\u06cc\u0627 \u0628\u0627\u06cc\u062f \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0631\u0627 \u067e\u0631 \u06a9\u0646\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u062e\u0648\u0634\u0628\u062e\u062a\u0627\u0646\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0631\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u062f\u0648\u0646 \u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062d\u062a\u06cc \u06a9\u0633\u0627\u0646\u06cc \u06a9\u0647 \u0647\u06cc\u0686 \u062a\u062c\u0631\u0628\u0647\u200c\u0627\u06cc \u062f\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u062f\u0627\u0631\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0627 \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"775\" data-end=\"1029\">\u062f\u0631 \u0633\u0627\u0644 1405\u060c \u0633\u0642\u0641 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0628\u0647 \u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u0645\u0624\u062f\u06cc\u0627\u0646 \u0628\u0631\u0627\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0627\u06cc\u062f \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0645\u0631\u062f\u0627\u062f\u0645\u0627\u0647 1405 \u0628\u0647 \u062f\u0631\u06af\u0627\u0647 \u0645\u0644\u06cc \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0641\u0631\u0645 \u062a\u0628\u0635\u0631\u0647 100 \u0631\u0627 \u062a\u06a9\u0645\u06cc\u0644 \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: center;\"><a class=\"fasc-button \"  href=\"https:\/\/chalakhesab.ir\/\" target=\"_blank\" >\u062f\u0627\u0646\u0644\u0648\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"1080\" data-end=\"1120\"><span style=\"color: #ff6600;\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631\u0627\u06cc \u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"1094\" data-end=\"1335\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0648\u06cc\u0698\u0647 \u0627\u0641\u0631\u0627\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0622\u0646\u200c\u0647\u0627 \u06a9\u0645\u062a\u0631 \u0627\u0632 \u0633\u0642\u0641 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a. \u0647\u062f\u0641 \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u06a9\u0627\u0647\u0634 \u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc\u060c \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u0648 \u062a\u0633\u0647\u06cc\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0627\u0633\u062a. \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"1391\" data-end=\"1471\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0642\u0637\u0648\u0639 \u0648 \u062b\u0627\u0628\u062a \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0648 \u0646\u0648\u0639 \u0634\u063a\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"1474\" data-end=\"1537\">\u0645\u0634\u0645\u0648\u0644\u0627\u0646 \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0646\u062f\u0627\u0631\u0646\u062f.<\/li>\n<li data-start=\"1540\" data-end=\"1638\">\u0641\u0631\u0622\u06cc\u0646\u062f \u062b\u0628\u062a \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0648\u062a\u0627\u0647 \u0648 \u0633\u0627\u062f\u0647 \u0627\u0633\u062a \u0648 \u0634\u0627\u0645\u0644 \u0628\u0631\u0631\u0633\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0645\u062f\u0627\u0631\u06a9 \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"1641\" data-end=\"1727\">\u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0628\u0631\u0627\u06cc \u0645\u063a\u0627\u0632\u0647\u200c\u062f\u0627\u0631\u0627\u0646\u060c \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9\u060c \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0644\u06cc \u0648 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0634\u062e\u0635\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1729\" data-end=\"2009\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0647\u0631 \u0633\u0627\u0644\u0647 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u06a9\u0645\u062a\u0631\u06cc \u062f\u0627\u0631\u0646\u062f\u060c \u0627\u0645\u06a9\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0633\u0627\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u0648\u062f\u06cc\u0627\u0646 \u0641\u0642\u0637 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0641\u0631\u0645\u06cc \u067e\u0631 \u06a9\u0646\u0646\u062f \u0648 \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u062e\u0648\u062f \u0631\u0627 \u0627\u0639\u0644\u0627\u0645 \u06a9\u0646\u0646\u062f. \u0633\u067e\u0633 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u06a9\u0647 \u0628\u0647 \u0646\u0648\u0639 \u0634\u063a\u0644 \u0648\u0627\u0628\u0633\u062a\u0647 \u0627\u0633\u062a\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"198\" data-end=\"233\"><span style=\"color: #ff6600;\">\u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u0686\u06cc\u0633\u062a \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a <\/span><span style=\"color: #ff6600;\">\u0686\u06af\u0648\u0646\u0647 <\/span><span style=\"color: #ff6600;\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"2067\" data-end=\"2476\">\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0641\u0627\u0647\u06cc\u0645 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100\u060c \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u0627\u0633\u062a. \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u062f\u0631 \u0648\u0627\u0642\u0639 \u0645\u0639\u0627\u062f\u0644 \u06a9\u062f \u0634\u063a\u0644\u06cc \u0647\u0631 \u0645\u0648\u062f\u06cc \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0686\u0647 \u062f\u0631\u0635\u062f\u06cc \u0627\u0632 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f. \u0627\u06cc\u0646 \u062f\u0631\u0635\u062f \u0628\u0633\u062a\u0647 \u0628\u0647 \u0646\u0648\u0639 \u0634\u063a\u0644 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u06cc\u0646 \u06f5 \u062a\u0627 \u06f1\u06f2 \u062f\u0631\u0635\u062f \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a. \u0647\u062f\u0641 \u0627\u0632 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0633\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0627\u0633\u062a \u062a\u0627 \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647\u200c\u0637\u0648\u0631 \u0634\u0641\u0627\u0641 \u0648 \u0633\u0631\u06cc\u0639 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"2478\" data-end=\"2686\"><strong><span style=\"color: #ff9900;\">\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u06cc \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 1405:<\/span> <\/strong>\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0634\u0645\u0627 \u0635\u0627\u062d\u0628 \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062e\u0631\u062f\u0647\u200c\u0641\u0631\u0648\u0634\u06cc \u0647\u0633\u062a\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0634\u0645\u0627 \u06f2\u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u0627\u0633\u062a. \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u0628\u0631\u0627\u06cc \u062e\u0631\u062f\u0647\u200c\u0641\u0631\u0648\u0634\u06cc \u06f6\u066a \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0641\u0631\u0645\u0648\u0644 \u0632\u06cc\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<p style=\"text-align: justify;\" data-start=\"2688\" data-end=\"2784\"><span style=\"color: #ff9900;\"><strong data-start=\"2688\" data-end=\"2726\">\u0645\u0627\u0644\u06cc\u0627\u062a = \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u00d7 \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a<\/strong><\/span><br data-start=\"2726\" data-end=\"2729\" \/>\u0645\u0627\u0644\u06cc\u0627\u062a = 210,000,000,000 \u00d7 6\u066a = 12,600,000,000 \u0631\u06cc\u0627\u0644<\/p>\n<p style=\"text-align: justify;\" data-start=\"2786\" data-end=\"2884\">\u062f\u0631 \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0646\u0645\u0648\u0646\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0646\u0648\u0627\u0639 \u0645\u0634\u0627\u063a\u0644 \u0648 \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u0622\u0646\u200c\u0647\u0627 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0631\u0627\u0626\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a:<\/p>\n<table class=\"aligncenter\" style=\"height: 118px; width: 68.1115%;\" border=\"1\">\n<thead>\n<tr>\n<th>\u0646\u0648\u0639 \u0634\u063a\u0644<\/th>\n<th>\u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a<\/th>\n<th>\u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0639\u0645\u062f\u0647\u200c\u0641\u0631\u0648\u0634\u06cc<\/td>\n<td>5%<\/td>\n<td>\u0641\u0631\u0648\u0634 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u2192 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u062e\u0631\u062f\u0647\u200c\u0641\u0631\u0648\u0634\u06cc<\/td>\n<td>6%<\/td>\n<td>\u0641\u0631\u0648\u0634 \u06f2\u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u2192 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f1\u06f2.\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u062e\u062f\u0645\u0627\u062a \u062a\u062e\u0635\u0635\u06cc<\/td>\n<td>12%<\/td>\n<td>\u0641\u0631\u0648\u0634 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u2192 \u0645\u0627\u0644\u06cc\u0627\u062a \u06f2\u06f4 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0647 \u0628\u0647 \u0637\u0648\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u0631\u06cc\u0632 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0645\u0648\u062f\u06cc \u0645\u0648\u0638\u0641 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646 \u0627\u0633\u062a. \u0628\u0631\u0631\u0633\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0648 \u0635\u062d\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u06cc\u06af\u0631 \u0627\u0646\u062c\u0627\u0645 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u06a9\u0647 \u0627\u06cc\u0646 \u0648\u06cc\u0698\u06af\u06cc \u0628\u0627\u0639\u062b \u0633\u0627\u062f\u06af\u06cc\u060c \u0633\u0631\u0639\u062a \u0648 \u0634\u0641\u0627\u0641\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ff6600;\">\u0633\u0642\u0641 \u0641\u0631\u0648\u0634 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u062f\u0631 \u0633\u0627\u0644 1405 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"3570\" data-end=\"3866\">\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0631 \u0633\u0627\u0644 1405\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0642\u0641 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0628\u0647 <strong data-start=\"3686\" data-end=\"3706\">\u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/strong> \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631 \u0628\u0647 \u0645\u0639\u0646\u0627\u06cc \u0622\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0627\u06a9\u0646\u0648\u0646 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u06a9\u0647 \u067e\u06cc\u0634\u200c\u062a\u0631 \u0645\u0634\u0645\u0648\u0644 \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0646\u0628\u0648\u062f\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0633\u0627\u062f\u0647 \u0648 \u0645\u0642\u0637\u0648\u0639 \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/p>\n<div id=\"attachment_14992\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2024\/01\/A-complete-guide-on-the-note-of-Article-100-of-direct-tax33333-1.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-14992\" class=\"wp-image-14992 size-full\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2024\/01\/A-complete-guide-on-the-note-of-Article-100-of-direct-tax33333-1.jpg\" alt=\"\u0633\u0642\u0641 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f\" width=\"640\" height=\"480\" \/><\/a><p id=\"caption-attachment-14992\" class=\"wp-caption-text\">\u0633\u0642\u0641 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/p><\/div>\n<p style=\"text-align: justify;\" data-start=\"3868\" data-end=\"4144\">\u0627\u06cc\u0646 \u0633\u0642\u0641 \u0628\u0631\u0627\u06cc \u062a\u0645\u0627\u0645 \u06af\u0631\u0648\u0647\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u06cc\u06a9\u0633\u0627\u0646 \u0627\u0633\u062a \u0648 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u06af\u0631\u0648\u0647\u200c\u0628\u0646\u062f\u06cc \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u06af\u0630\u0634\u062a\u0647 \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u0647\u0631 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u06cc \u06a9\u0647 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0622\u0646 \u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 \u06cc\u0627 \u06a9\u0645\u062a\u0631 \u0628\u0627\u0634\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0642\u0637\u0648\u0639 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"4146\" data-end=\"4347\">\u0645\u0647\u0644\u062a \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 100 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0645\u0631\u062f\u0627\u062f\u0645\u0627\u0647 1405 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0627\u06cc\u0646 \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u062f\u0631\u06af\u0627\u0647 \u0645\u0644\u06cc \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0641\u0631\u0645 \u062a\u0628\u0635\u0631\u0647 \u0631\u0627 \u062a\u06a9\u0645\u06cc\u0644 \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637: <a href=\"https:\/\/chalakhesab.ir\/who-are-natural-and-legal-persons\/\">\u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc \u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0647\u0633\u062a\u0646\u062f\u061f<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"3680\" data-end=\"3708\"><span style=\"color: #ff6600;\">\u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"4409\" data-end=\"4535\">\u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0642\u0635\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0631\u0627 \u062f\u0627\u0631\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0634\u062e\u0635\u06cc \u0631\u0627 \u0631\u0639\u0627\u06cc\u062a \u06a9\u0646\u0646\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"4539\" data-end=\"4632\">\u0645\u062c\u0645\u0648\u0639 \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0633\u0627\u0644 \u06af\u0630\u0634\u062a\u0647 \u06a9\u0645\u062a\u0631 \u06cc\u0627 \u0628\u0631\u0627\u0628\u0631 \u0628\u0627 \u0633\u0642\u0641 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u06cc\u0639\u0646\u06cc <strong data-start=\"4609\" data-end=\"4629\">\u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/strong>.<\/li>\n<li data-start=\"4635\" data-end=\"4707\"><strong data-start=\"4635\" data-end=\"4659\">\u0646\u062f\u0627\u0634\u062a\u0646 \u0628\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644 \u06af\u0630\u0634\u062a\u0647 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f.<\/li>\n<li data-start=\"4710\" data-end=\"4781\"><strong data-start=\"4710\" data-end=\"4745\">\u0639\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a:<\/strong> \u0645\u0648\u062f\u06cc \u0646\u0628\u0627\u06cc\u062f \u0627\u0639\u062a\u0631\u0627\u0636\u06cc \u062b\u0628\u062a \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f.<\/li>\n<li data-start=\"4784\" data-end=\"4890\"><strong data-start=\"4784\" data-end=\"4823\">\u062b\u0628\u062a \u0641\u0631\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0633\u0645\u06cc<\/strong>: \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0641\u0631\u0648\u0634 \u0648 \u0646\u0648\u0639 \u0634\u063a\u0644 \u0628\u0627\u06cc\u062f \u062f\u0631 \u062f\u0631\u06af\u0627\u0647 \u0645\u0644\u06cc \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u062b\u0628\u062a \u0634\u0648\u062f.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"4892\" data-end=\"5100\">\u0645\u0632\u06cc\u062a \u0627\u0635\u0644\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc \u0646\u06cc\u0633\u062a. \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0648 \u0628\u062f\u0648\u0646 \u0646\u06af\u0631\u0627\u0646\u06cc \u0627\u0632 \u0628\u0631\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc \u0648 \u067e\u06cc\u0686\u06cc\u062f\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"4892\" data-end=\"5100\"><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637: <a href=\"https:\/\/chalakhesab.ir\/what-is-bijak\/\">\u0628\u06cc\u062c\u06a9 \u0648 \u0628\u06cc\u062c\u06a9 \u06af\u0645\u0631\u06a9\u06cc: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0648 \u062a\u0631\u062e\u06cc\u0635 \u06a9\u0627\u0644\u0627<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #ff6600;\">\u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0646\u0627\u0645 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u06af\u0648\u0646\u0647 \u0627\u0633\u062a\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"150\" data-end=\"332\">\u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 <strong data-start=\"166\" data-end=\"198\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645<\/strong>\u060c \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0633\u0645\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0641\u0631\u0622\u06cc\u0646\u062f \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0634\u0627\u0645\u0644 \u0686\u0646\u062f \u0645\u0631\u062d\u0644\u0647 \u0633\u0627\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a:<\/p>\n<div id=\"attachment_14993\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2024\/01\/A-complete-guide-on-the-note-of-Article-100-of-direct-tax1212-2.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-14993\" class=\"wp-image-14993 size-full\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2024\/01\/A-complete-guide-on-the-note-of-Article-100-of-direct-tax1212-2.jpg\" alt=\"\u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0646\u0627\u0645 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u06af\u0648\u0646\u0647 \u0627\u0633\u062a\u061f\" width=\"640\" height=\"480\" \/><\/a><p id=\"caption-attachment-14993\" class=\"wp-caption-text\">\u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0646\u0627\u0645 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u06af\u0648\u0646\u0647 \u0627\u0633\u062a\u061f<\/p><\/div>\n<ol style=\"text-align: justify;\">\n<li data-start=\"334\" data-end=\"522\">\u0627\u0628\u062a\u062f\u0627 \u0628\u0647 <strong data-start=\"343\" data-end=\"370\">\u062f\u0631\u06af\u0627\u0647 \u0645\u0644\u06cc \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0628\u0647 \u0622\u062f\u0631\u0633 <a class=\"decorated-link\" href=\"https:\/\/my.tax.gov.ir\" target=\"_new\" rel=\"noopener\" data-start=\"379\" data-end=\"417\">my.tax.gov.ir<\/a> \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0627\u06cc\u062f <strong data-start=\"447\" data-end=\"486\">\u06a9\u062f \u0645\u0644\u06cc\u060c \u0631\u0645\u0632 \u0639\u0628\u0648\u0631 \u0648 \u0639\u062f\u062f \u062a\u0635\u0648\u06cc\u0631 \u0627\u0645\u0646\u06cc\u062a\u06cc<\/strong> \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0648\u0627\u0631\u062f \u0633\u0627\u0645\u0627\u0646\u0647 \u0634\u0648\u06cc\u062f.<\/li>\n<li data-start=\"524\" data-end=\"685\">\u067e\u0633 \u0627\u0632 \u0648\u0631\u0648\u062f\u060c \u0633\u0627\u0645\u0627\u0646\u0647 \u06cc\u06a9 <strong data-start=\"546\" data-end=\"562\">\u06a9\u062f \u0641\u0639\u0627\u0644\u200c\u0633\u0627\u0632\u06cc<\/strong> \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0627 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u062f\u060c \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0628\u062e\u0634 \u062b\u0628\u062a\u200c\u0646\u0627\u0645 <strong data-start=\"629\" data-end=\"660\">\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0628\u0635\u0631\u0647 100<\/strong> \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"687\" data-end=\"887\">\u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u0628\u0639\u062f\u060c \u0628\u0627\u06cc\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u0627\u0645\u0644 <strong data-start=\"765\" data-end=\"797\">\u0633\u0627\u0644 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u0634\u063a\u0644\u06cc<\/strong> \u0634\u0645\u0627 \u0627\u0633\u062a. \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0647\u0645\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0635\u062d\u06cc\u062d \u0628\u0627\u0634\u062f\u060c \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u062a\u0627\u06cc\u06cc\u062f \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0648\u0627\u0631\u062f \u0645\u0631\u062d\u0644\u0647 \u0628\u0639\u062f \u0634\u0648\u06cc\u062f.<\/li>\n<li data-start=\"889\" data-end=\"1093\">\u062f\u0631 \u0627\u062f\u0627\u0645\u0647\u060c \u0628\u0627\u06cc\u062f <strong data-start=\"904\" data-end=\"929\">\u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u062e\u0648\u062f<\/strong> \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u0633\u0627\u0645\u0627\u0646\u0647 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 <strong data-start=\"965\" data-end=\"980\">\u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a<\/strong>\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0645\u0627 \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u062e\u0648\u062f\u06a9\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u06a9\u0627\u0645\u0644\u0627\u064b \u0634\u0641\u0627\u0641 \u0648 \u0633\u0631\u06cc\u0639 \u0627\u0633\u062a \u0648 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0646\u062f\u0627\u0631\u062f.<\/li>\n<li data-start=\"1095\" data-end=\"1248\">\u067e\u0633 \u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647\u060c \u0633\u0627\u0645\u0627\u0646\u0647 <strong data-start=\"1116\" data-end=\"1131\">\u0642\u0628\u0636 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u0648\u062f\u06cc \u0628\u0627\u06cc\u062f \u0645\u0628\u0644\u063a \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0647 \u0631\u0627 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u0631\u06cc\u0632 \u06a9\u0646\u062f \u062a\u0627 \u0641\u0631\u0622\u06cc\u0646\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644 \u0634\u0648\u062f.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\" data-start=\"1250\" data-end=\"1515\">\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 <strong data-start=\"1270\" data-end=\"1326\">\u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u06a9\u0627\u0641\u06cc\u0646\u062a\u200c\u0647\u0627 \u06cc\u0627 \u0645\u0631\u0627\u06a9\u0632 \u063a\u06cc\u0631 \u062a\u062e\u0635\u0635\u06cc \u062a\u0648\u0635\u06cc\u0647 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f<\/strong>\u060c \u0645\u06af\u0631 \u0622\u0646\u06a9\u0647 \u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u0627\u06cc \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062c\u0631\u0628 \u0628\u0627\u0634\u062f. \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0627\u0634\u062a\u0628\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0634\u06a9\u0644\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0645\u0648\u062f\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0633\u0645\u06cc \u0627\u0645\u0646\u200c\u062a\u0631\u06cc\u0646 \u0631\u0648\u0634 \u0627\u0633\u062a.<\/p>\n<p style=\"text-align: center;\"><a class=\"fasc-button \"  href=\"https:\/\/chalakhesab.ir\/\" target=\"_blank\" >\u062f\u0627\u0646\u0644\u0648\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\n<h3 style=\"text-align: justify;\" data-start=\"5246\" data-end=\"5284\"><span style=\"color: #ff6600;\">\u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0686\u06cc\u0633\u062a\u061f<\/span><\/h3>\n<p style=\"text-align: justify;\" data-start=\"0\" data-end=\"180\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0641\u0631\u0635\u062a \u0628\u06cc\u200c\u0646\u0638\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u200c\u0633\u0627\u062f\u06af\u06cc \u0648 \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u062a\u0639\u062f\u062f\u06cc \u062f\u0627\u0631\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"184\" data-end=\"361\"><strong data-start=\"184\" data-end=\"206\">\u0633\u0627\u062f\u06af\u06cc \u0648 \u0633\u0631\u0639\u062a \u0628\u0627\u0644\u0627:<\/strong> \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0648 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0633\u062a \u0648 \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u067e\u0631 \u06a9\u0631\u062f\u0646 \u062f\u0641\u0627\u062a\u0631 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u06cc\u0627 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0637\u0648\u0644\u0627\u0646\u06cc \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0631\u062f\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0632\u0645\u0627\u0646 \u0645\u0648\u062f\u06cc \u0628\u0647 \u0634\u06a9\u0644 \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"364\" data-end=\"505\"><strong data-start=\"364\" data-end=\"383\">\u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0642\u0637\u0648\u0639 \u0648 \u0634\u0641\u0627\u0641 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0648 \u0636\u0631\u06cc\u0628 \u06a9\u0646\u062a\u0627\u06a9\u062a \u0647\u0631 \u0634\u063a\u0644\u060c \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u06cc\u0686\u06cc\u062f\u0647.<\/li>\n<li data-start=\"508\" data-end=\"626\"><strong data-start=\"508\" data-end=\"538\">\u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0647\u0632\u06cc\u0646\u0647 \u0648 \u0632\u0645\u0627\u0646:<\/strong> \u0628\u0627 \u062d\u0630\u0641 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f \u0648 \u0628\u0631\u0631\u0633\u06cc\u200c\u0647\u0627\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0648 \u0646\u06cc\u0631\u0648\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f.<\/li>\n<li data-start=\"629\" data-end=\"754\"><strong data-start=\"629\" data-end=\"651\">\u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0627\u0646\u062c\u0627\u0645 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0627\u062d\u062a\u0645\u0627\u0644 \u062e\u0637\u0627\u0647\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u06cc \u06cc\u0627 \u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u0627 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u062d\u062f\u0627\u0642\u0644 \u0645\u06cc\u200c\u0631\u0633\u062f.<\/li>\n<li data-start=\"757\" data-end=\"910\"><strong data-start=\"757\" data-end=\"780\">\u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0645\u0628\u062a\u062f\u06cc\u0627\u0646:<\/strong> \u062d\u062a\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0647\u06cc\u0686 \u062a\u062c\u0631\u0628\u0647\u200c\u0627\u06cc \u062f\u0631 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u062f\u0627\u0631\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0627 \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0641\u0631\u0648\u0634 \u0648 \u0646\u0648\u0639 \u0634\u063a\u0644\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"912\" data-end=\"1074\" data-is-last-node=\"\" data-is-only-node=\"\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0633\u0627\u062f\u0647\u060c \u0633\u0631\u06cc\u0639 \u0648 \u0634\u0641\u0627\u0641 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0627\u0645\u06a9\u0627\u0646 \u062a\u0645\u0631\u06a9\u0632 \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0635\u0644\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"912\" data-end=\"1074\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637: <a href=\"https:\/\/chalakhesab.ir\/comparison-of-supermarket-accounting-software\/\">\u0628\u0647\u062a\u0631\u06cc\u0646 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\u06cc \u0628\u0631\u0627\u06cc \u0633\u0648\u067e\u0631\u0645\u0627\u0631\u06a9\u062a \u0647\u0627<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"5659\" data-end=\"5673\"><strong><span style=\"color: #ff6600;\">\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"6725\" data-end=\"6940\">\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0631 \u0633\u0627\u0644 1405 \u06cc\u06a9 <strong data-start=\"6775\" data-end=\"6789\">\u0641\u0631\u0635\u062a \u0637\u0644\u0627\u06cc\u06cc<\/strong> \u0628\u0631\u0627\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u062f\u0648\u0646 \u067e\u06cc\u0686\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0648 \u0637\u0648\u0644\u0627\u0646\u06cc \u0634\u062f\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"6942\" data-end=\"7110\">\u0631\u0639\u0627\u06cc\u062a \u0686\u0646\u062f \u0646\u06a9\u062a\u0647 \u06a9\u0644\u06cc\u062f\u06cc \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a: \u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0641\u0631\u0648\u0634 \u0648 \u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u0634\u063a\u0644\u06cc\u060c \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644 \u06af\u0630\u0634\u062a\u0647\u060c \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0628\u062f\u0647\u06cc \u06cc\u0627 \u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0633\u0645\u06cc.<\/p>\n<p style=\"text-align: justify;\" data-start=\"7112\" data-end=\"7308\">\u0627\u06cc\u0646 \u062a\u0628\u0635\u0631\u0647 \u0628\u0647 \u0648\u06cc\u0698\u0647 \u0628\u0631\u0627\u06cc \u0645\u063a\u0627\u0632\u0647\u200c\u062f\u0627\u0631\u0627\u0646\u060c \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627 \u0648 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u06cc\u06a9 \u0645\u0633\u06cc\u0631 \u0633\u0627\u062f\u0647\u060c \u0633\u0631\u06cc\u0639 \u0648 \u0645\u0637\u0645\u0626\u0646 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0627\u0646\u062c\u0627\u0645 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0632\u0645\u0627\u0646 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0645\u0648\u0627\u0631\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062f\u063a\u062f\u063a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f\u060c \u0686\u06af\u0648\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0622\u06cc\u0627 \u0628\u0627\u06cc\u062f \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0631\u0627 \u067e\u0631 \u06a9\u0646\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u062e\u0648\u0634\u0628\u062e\u062a\u0627\u0646\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0631\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":25746,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mks_nofollow_links":false,"_mks_sponsored_reportage":false,"_mks_comments_enabled":true,"footnotes":""},"categories":[6,3],"tags":[],"class_list":["post-14874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/\" \/>\n<meta property=\"og:locale\" content=\"fa_IR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405\" \/>\n<meta property=\"og:description\" content=\"\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0645\u0648\u0627\u0631\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062f\u063a\u062f\u063a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f\u060c \u0686\u06af\u0648\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0622\u06cc\u0627 \u0628\u0627\u06cc\u062f \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0631\u0627 \u067e\u0631 \u06a9\u0646\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u062e\u0648\u0634\u0628\u062e\u062a\u0627\u0646\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0631\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0645\u062c\u0644\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-26T04:30:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0646\u0648\u0634\u062a\u0647\u200c\u0634\u062f\u0647 \u0628\u062f\u0633\u062a\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/\"},\"author\":{\"name\":\"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/#\\\/schema\\\/person\\\/8cc146f19e275d3e878074b51bc3b7be\"},\"headline\":\"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405\",\"datePublished\":\"2026-05-26T04:30:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/\"},\"wordCount\":18,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/note-on-article-100-of-tax.jpg\",\"articleSection\":[\"\u0645\u0627\u0644\u06cc\u0627\u062a\",\"\u0648\u0628\u0644\u0627\u06af\"],\"inLanguage\":\"fa-IR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/\",\"url\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/\",\"name\":\"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/note-on-article-100-of-tax.jpg\",\"datePublished\":\"2026-05-26T04:30:49+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/#\\\/schema\\\/person\\\/8cc146f19e275d3e878074b51bc3b7be\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#breadcrumb\"},\"inLanguage\":\"fa-IR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#primaryimage\",\"url\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/note-on-article-100-of-tax.jpg\",\"contentUrl\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/note-on-article-100-of-tax.jpg\",\"width\":900,\"height\":675,\"caption\":\"\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/note-on-article-100-of-tax\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u062e\u0627\u0646\u0647\",\"item\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/\",\"name\":\"\u0645\u062c\u0644\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fa-IR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/#\\\/schema\\\/person\\\/8cc146f19e275d3e878074b51bc3b7be\",\"name\":\"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g\",\"caption\":\"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628\"},\"sameAs\":[\"https:\\\/\\\/chalakhesab.ir\\\/blog\"],\"url\":\"https:\\\/\\\/chalakhesab.ir\\\/blog\\\/author\\\/chalakhesab\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/","og_locale":"fa_IR","og_type":"article","og_title":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405","og_description":"\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0645\u0648\u0627\u0631\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062f\u063a\u062f\u063a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f\u060c \u0686\u06af\u0648\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u0646\u062f \u0648 \u0622\u06cc\u0627 \u0628\u0627\u06cc\u062f \u062f\u0641\u0627\u062a\u0631 \u0648 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0631\u0627 \u067e\u0631 \u06a9\u0646\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u062e\u0648\u0634\u0628\u062e\u062a\u0627\u0646\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0631\u0627 \u0633\u0627\u062f\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a [&hellip;]","og_url":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/","og_site_name":"\u0645\u062c\u0644\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628","article_published_time":"2026-05-26T04:30:49+00:00","og_image":[{"width":900,"height":675,"url":"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg","type":"image\/jpeg"}],"author":"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628","twitter_card":"summary_large_image","twitter_misc":{"\u0646\u0648\u0634\u062a\u0647\u200c\u0634\u062f\u0647 \u0628\u062f\u0633\u062a":"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#article","isPartOf":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/"},"author":{"name":"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628","@id":"https:\/\/chalakhesab.ir\/blog\/#\/schema\/person\/8cc146f19e275d3e878074b51bc3b7be"},"headline":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405","datePublished":"2026-05-26T04:30:49+00:00","mainEntityOfPage":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/"},"wordCount":18,"commentCount":0,"image":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg","articleSection":["\u0645\u0627\u0644\u06cc\u0627\u062a","\u0648\u0628\u0644\u0627\u06af"],"inLanguage":"fa-IR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/","url":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/","name":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405","isPartOf":{"@id":"https:\/\/chalakhesab.ir\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#primaryimage"},"image":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg","datePublished":"2026-05-26T04:30:49+00:00","author":{"@id":"https:\/\/chalakhesab.ir\/blog\/#\/schema\/person\/8cc146f19e275d3e878074b51bc3b7be"},"breadcrumb":{"@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#breadcrumb"},"inLanguage":"fa-IR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/"]}]},{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#primaryimage","url":"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg","contentUrl":"https:\/\/chalakhesab.ir\/blog\/wp-content\/uploads\/2025\/01\/note-on-article-100-of-tax.jpg","width":900,"height":675,"caption":"\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645"},{"@type":"BreadcrumbList","@id":"https:\/\/chalakhesab.ir\/blog\/note-on-article-100-of-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u062e\u0627\u0646\u0647","item":"https:\/\/chalakhesab.ir\/blog\/"},{"@type":"ListItem","position":2,"name":"\u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645: \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 \u062f\u0631 \u0633\u0627\u0644 1405"}]},{"@type":"WebSite","@id":"https:\/\/chalakhesab.ir\/blog\/#website","url":"https:\/\/chalakhesab.ir\/blog\/","name":"\u0645\u062c\u0644\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/chalakhesab.ir\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fa-IR"},{"@type":"Person","@id":"https:\/\/chalakhesab.ir\/blog\/#\/schema\/person\/8cc146f19e275d3e878074b51bc3b7be","name":"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628","image":{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/secure.gravatar.com\/avatar\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/830633b642651348df71de17f12f9f19c0e52eb4a1558478ca45ab1d3888929f?s=96&d=mm&r=g","caption":"\u0686\u0627\u0644\u0627\u06a9 \u062d\u0633\u0627\u0628"},"sameAs":["https:\/\/chalakhesab.ir\/blog"],"url":"https:\/\/chalakhesab.ir\/blog\/author\/chalakhesab\/"}]}},"_links":{"self":[{"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/posts\/14874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/comments?post=14874"}],"version-history":[{"count":0,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/posts\/14874\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/media\/25746"}],"wp:attachment":[{"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/media?parent=14874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/categories?post=14874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chalakhesab.ir\/blog\/wp-json\/wp\/v2\/tags?post=14874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}