{"id":9375,"date":"2025-12-30T09:30:13","date_gmt":"2025-12-30T06:00:13","guid":{"rendered":"https:\/\/chalakhesab.ir\/?p=9375"},"modified":"2025-12-30T09:30:13","modified_gmt":"2025-12-30T06:00:13","slug":"know-the-tax-system","status":"publish","type":"post","link":"https:\/\/chalakhesab.ir\/blog\/know-the-tax-system\/","title":{"rendered":"\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u06af\u0648\u0646\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f"},"content":{"rendered":"<p style=\"text-align: justify;\" data-start=\"415\" data-end=\"748\">\u062f\u0631 \u0641\u0636\u0627\u06cc \u0631\u0642\u0627\u0628\u062a\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u0645\u0631\u0648\u0632\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u062f\u0631\u0633\u062a \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc 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\u06a9\u0644\u06cc\u062f\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u0645\u0633\u06cc\u0631 \u0631\u0627 \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u0648 \u0634\u0641\u0627\u0641\u200c\u062a\u0631 \u06a9\u0631\u062f\u0647\u060c <strong data-start=\"500\" data-end=\"525\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u0628\u0647 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062a\u0645\u0627\u0645\u06cc \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"118\" data-end=\"167\"><span style=\"color: #ff6600;\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u06af\u0648\u0646\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"105\" data-end=\"482\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u06cc\u06a9 \u0628\u0633\u062a\u0631 \u0622\u0646\u0644\u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc\u060c \u062a\u0645\u0627\u0645\u06cc \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u200c\u0637\u0648\u0631 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\u067e\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc \u0648 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u0627\u0647\u062f\u0627\u0641\u06cc \u062f\u0627\u0631\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"1808\" data-end=\"2256\">\u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u06a9\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0627\u062c\u0631\u0627 \u0634\u0648\u062f\u060c \u067e\u0634\u062a\u0648\u0627\u0646\u0647\u200c\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0646\u06cc\u0627\u0632 \u0628\u0648\u062f. \u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u062f\u0631 \u0645\u0647\u0631\u0645\u0627\u0647 \u06f1\u06f3\u06f9\u06f7 <strong data-start=\"1919\" data-end=\"1964\">\u0642\u0627\u0646\u0648\u0646 \u067e\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc \u0648 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646<\/strong> \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0631\u0633\u06cc\u062f. \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0645\u0642\u0631\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0647\u0631 \u062f\u0633\u062a\u06af\u0627\u0647 \u06cc\u0627 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u06cc \u06a9\u0647 \u0628\u0647 \u0634\u0628\u06a9\u0647\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0645\u062a\u0635\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0635\u062f\u0648\u0631 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u062f\u0627\u0631\u062f\u060c \u0628\u0627\u06cc\u062f \u062f\u0631 \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u0634\u0648\u062f. \u0628\u0647 \u0628\u06cc\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u062f\u0633\u062a\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u06a9\u0627\u0631\u062a\u200c\u062e\u0648\u0627\u0646\u060c \u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627 \u0648 \u062f\u0631\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u06cc\u0646\u062a\u0631\u0646\u062a\u06cc \u0647\u0645\u0647 \u062a\u062d\u062a \u067e\u0648\u0634\u0634 \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f.<\/p>\n<p data-start=\"1808\" data-end=\"2256\"><a href=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9857 aligncenter\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-2.jpg\" alt=\"\u0642\u0627\u0646\u0648\u0646 \u067e\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc \u0648 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f\" width=\"640\" height=\"480\" \/><\/a><\/p>\n<p style=\"text-align: justify;\" data-start=\"2258\" data-end=\"2583\">\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646\u060c \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0641\u0627\u0641\u060c \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647 \u0648 \u0645\u0646\u0638\u0645 \u0627\u0633\u062a. \u067e\u06cc\u0634\u200c\u062a\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627 \u06cc\u0627 \u062b\u0628\u062a 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\u0628\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0627\u0647\u062f\u0627\u0641 \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2636\" data-end=\"2718\"><strong data-start=\"2636\" data-end=\"2652\">\u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc:<\/strong> \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627<\/li>\n<li data-start=\"2721\" data-end=\"2808\"><strong data-start=\"2721\" data-end=\"2742\">\u06cc\u06a9\u067e\u0627\u0631\u0686\u06af\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a:<\/strong> \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0628\u0627\u0646\u06a9 \u062c\u0627\u0645\u0639 \u062f\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0628\u0647\u062a\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631<\/li>\n<li data-start=\"2811\" data-end=\"2912\"><strong data-start=\"2811\" data-end=\"2834\">\u06a9\u0627\u0647\u0634 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062d\u0636\u0648\u0631\u06cc:<\/strong> \u062d\u0630\u0641 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062b\u0628\u062a \u0641\u06cc\u0632\u06cc\u06a9\u06cc \u0627\u0633\u0646\u0627\u062f \u0648 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0635\u0644\u0627\u062d \u06cc\u0627 \u0627\u0628\u0637\u0627\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0622\u0646\u0644\u0627\u06cc\u0646<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">\u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f:<\/span> <strong><a class=\"row-title\" href=\"https:\/\/chalakhesab.ir\/card-reader-tax-inquiry-with-national-code\/\" aria-label=\"\u201c\u0622\u0645\u0648\u0632\u0634 \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0631\u062a\u062e\u0648\u0627\u0646 \u0628\u0627 \u06a9\u062f \u0645\u0644\u06cc\u201d (\u0648\u06cc\u0631\u0627\u06cc\u0634)\">\u0622\u0645\u0648\u0632\u0634 \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0631\u062a\u062e\u0648\u0627\u0646 \u0628\u0627 \u06a9\u062f \u0645\u0644\u06cc<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"2310\" data-end=\"2344\"><span style=\"color: #ff6600;\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"2966\" data-end=\"3170\">\u06cc\u06a9\u06cc \u0627\u0632 \u062f\u0644\u0627\u06cc\u0644 \u0627\u0635\u0644\u06cc \u0627\u062c\u0628\u0627\u0631\u06cc \u0634\u062f\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646\u060c \u0645\u0632\u0627\u06cc\u0627\u06cc \u06af\u0633\u062a\u0631\u062f\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u0646\u0647\u200c\u062a\u0646\u0647\u0627 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc 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\u062d\u062c\u0645 \u0628\u0627\u0644\u0627\u06cc \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627<\/li>\n<li data-start=\"3674\" data-end=\"3773\"><strong data-start=\"3674\" data-end=\"3699\">\u06cc\u06a9\u067e\u0627\u0631\u0686\u0647\u200c\u0633\u0627\u0632\u06cc \u062f\u0627\u062f\u0647\u200c\u0647\u0627:<\/strong> \u062a\u0631\u06a9\u06cc\u0628 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u063a\u06cc\u0631\u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u062a\u0635\u0648\u06cc\u0631 \u062c\u0627\u0645\u0639 \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631<\/li>\n<li data-start=\"3776\" data-end=\"3869\"><strong data-start=\"3776\" data-end=\"3808\">\u067e\u0631\u062f\u0627\u0632\u0634 \u0633\u0631\u06cc\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627:<\/strong> \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0644\u062d\u0638\u0647\u060c \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u062f\u0633\u062a\u06cc<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"3871\" data-end=\"4029\">\u0627\u06cc\u0646 \u0645\u0632\u0627\u06cc\u0627 \u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646\u06cc \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u06cc\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u062f\u0627\u0631\u0646\u062f\u060c \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f \u0648 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631\u06cc \u0645\u0633\u06cc\u0631 \u0631\u0634\u062f \u062e\u0648\u062f \u0631\u0627 \u0627\u062f\u0627\u0645\u0647 \u062f\u0647\u062f.<\/p>\n<p data-start=\"3871\" data-end=\"4029\"><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637: <a href=\"https:\/\/chalakhesab.ir\/por-karbordtarin-accounting-software\/\">\u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f\u062a\u0631\u06cc\u0646 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"83\" data-end=\"122\"><span style=\"color: #ff6600;\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u0647 \u06a9\u0627\u0631\u06a9\u0631\u062f\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"124\" data-end=\"425\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u06a9\u0647 \u0627\u0632 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f1 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0631\u0633\u0645\u06cc \u0641\u0639\u0627\u0644 \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0627\u0628\u0632\u0627\u0631\u06cc \u062c\u0627\u0645\u0639 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u062a\u0645\u0627\u0645 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u0628\u0647 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u060c \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0634\u06a9\u0644 \u0634\u0641\u0627\u0641\u060c \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u0645\u0646\u0638\u0645 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f \u0648 \u0627\u0632 \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u0648 \u0645\u0634\u06a9\u0644\u0627\u062a \u0646\u0627\u0634\u06cc \u0627\u0632 \u062b\u0628\u062a \u062f\u0633\u062a\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0634\u0648\u062f. \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u06a9\u0627\u0631\u06a9\u0631\u062f\u0647\u0627\u06cc \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0634\u0627\u0631\u0647 \u06a9\u0631\u062f:<\/p>\n<p data-start=\"124\" data-end=\"425\"><a href=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-5.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9855 aligncenter\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-5.jpg\" alt=\"\u0622\u0646\u0686\u0647 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0645\u0648\u0631\u062f \u067e\u0627\u06cc\u0627\u0646\u0647 \u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u06cc \u0648 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u062f\u0627\u0646\u06cc\u062f\" width=\"640\" height=\"480\" \/><\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"505\" data-end=\"589\"><strong data-start=\"505\" data-end=\"531\">\u062b\u0628\u062a \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627:<\/strong> \u0627\u0645\u06a9\u0627\u0646 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0648\u0636\u0639\u06cc\u062a \u0622\u0646\u200c\u0647\u0627<\/li>\n<li data-start=\"592\" data-end=\"693\"><strong data-start=\"592\" data-end=\"641\">\u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0627\u0628\u0644\u0627\u063a\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u062f\u0633\u062a\u0631\u0633\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646 \u0628\u0647 \u062a\u0645\u0627\u0645 \u0627\u0628\u0644\u0627\u063a\u06cc\u0647\u200c\u0647\u0627 \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc<\/li>\n<li data-start=\"696\" data-end=\"789\"><strong data-start=\"696\" data-end=\"723\">\u0627\u0635\u0644\u0627\u062d \u0648 \u0627\u0628\u0637\u0627\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627:<\/strong> \u0627\u0645\u06a9\u0627\u0646 \u062a\u0635\u062d\u06cc\u062d \u06cc\u0627 \u0627\u0628\u0637\u0627\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u0627\u0634\u062a\u0628\u0627\u0647 \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc<\/li>\n<li data-start=\"792\" data-end=\"876\"><strong data-start=\"792\" data-end=\"831\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u06cc\u0641 \u067e\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627:<\/strong> \u06a9\u0646\u062a\u0631\u0644 \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627 \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\" data-start=\"161\" data-end=\"216\"><span style=\"color: #ff6600;\">\u0686\u06af\u0648\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u062b\u0628\u062a \u0646\u0627\u0645 \u06a9\u0631\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"218\" data-end=\"466\">\u062b\u0628\u062a \u0646\u0627\u0645 \u0648 \u0648\u0631\u0648\u062f \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0633\u06cc\u0627\u0631 \u0633\u0627\u062f\u0647 \u0648 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0633\u062a \u0648 \u0645\u0631\u0627\u062d\u0644 \u0622\u0646 \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647 \u06a9\u0647 \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u062a\u0645\u0627\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u06a9\u0627\u0641\u06cc \u0627\u0633\u062a \u0628\u0647 \u0622\u062f\u0631\u0633 <strong><a href=\"https:\/\/my.tax.gov.ir\/\">my.tax.gov.ir<\/a> <\/strong>\u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f \u0648 \u0645\u0631\u0627\u062d\u0644 \u0632\u06cc\u0631 \u0631\u0627 \u062f\u0646\u0628\u0627\u0644 \u0646\u0645\u0627\u06cc\u06cc\u062f:<\/p>\n<ol style=\"text-align: justify;\">\n<li data-start=\"471\" data-end=\"491\"><strong data-start=\"471\" data-end=\"489\">\u062b\u0628\u062a \u0646\u0627\u0645 \u0627\u0648\u0644\u06cc\u0647: <\/strong>\u0627\u0641\u0631\u0627\u062f \u062d\u0642\u06cc\u0642\u06cc \u0628\u0627 <strong data-start=\"512\" data-end=\"522\">\u06a9\u062f \u0645\u0644\u06cc<\/strong> \u0648 \u0627\u0641\u0631\u0627\u062f \u062d\u0642\u0648\u0642\u06cc \u0628\u0627 <strong data-start=\"540\" data-end=\"553\">\u0634\u0646\u0627\u0633\u0647 \u0645\u0644\u06cc<\/strong> \u0645\u0631\u0627\u062d\u0644 \u062b\u0628\u062a \u0646\u0627\u0645 \u062e\u0648\u062f \u0631\u0627 \u062a\u06a9\u0645\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/li>\n<li data-start=\"595\" data-end=\"617\"><strong data-start=\"595\" data-end=\"615\">\u062f\u0631\u06cc\u0627\u0641\u062a \u0631\u0645\u0632 \u0639\u0628\u0648\u0631: <\/strong>\u067e\u0633 \u0627\u0632 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632\u060c \u0631\u0645\u0632 \u0639\u0628\u0648\u0631 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u0627\u0646 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li data-start=\"699\" data-end=\"724\"><strong data-start=\"699\" data-end=\"722\">\u0648\u0631\u0648\u062f \u0628\u0647 \u067e\u0646\u0644 \u06a9\u0627\u0631\u0628\u0631\u06cc: <\/strong>\u067e\u0633 \u0627\u0632 \u0648\u0631\u0648\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u060c \u0635\u0646\u062f\u0648\u0642 \u0645\u06a9\u0627\u0646\u06cc\u0632\u0647 \u0641\u0631\u0648\u0634 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u0633\u0627\u0645\u0627\u0646\u0647 \u0631\u0627 \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u06cc\u062f.<\/li>\n<\/ol>\n<blockquote data-start=\"831\" data-end=\"956\">\n<p data-start=\"833\" data-end=\"956\"><span style=\"color: #ff0000;\"><strong data-start=\"833\" data-end=\"846\">\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645:<\/strong><\/span> \u0631\u0645\u0632 \u0639\u0628\u0648\u0631 \u062e\u0648\u062f \u0631\u0627 \u0647\u0645\u06cc\u0634\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u0627\u0645\u0646 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0646 \u0622\u0646 \u0628\u0647 \u0627\u0641\u0631\u0627\u062f \u063a\u06cc\u0631\u0645\u062c\u0627\u0632 \u062e\u0648\u062f\u062f\u0627\u0631\u06cc \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\" data-start=\"156\" data-end=\"208\"><span style=\"color: #ff6600;\">\u0686\u0631\u0627 \u0628\u0627\u06cc\u062f \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0631\u0627 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u062b\u0628\u062a \u06a9\u0631\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"210\" data-end=\"442\">\u062b\u0628\u062a \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0648\u0638\u0627\u06cc\u0641 \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646 \u0627\u0633\u062a \u0648 \u0628\u0627\u06cc\u062f \u0638\u0631\u0641 \u06f1\u06f2 \u0631\u0648\u0632 \u067e\u0633 \u0627\u0632 \u0635\u062f\u0648\u0631 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0641\u0627\u06a9\u062a\u0648\u0631\u06cc \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u06cc\u0627 \u0627\u0628\u0637\u0627\u0644 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0646\u0633\u062e\u0647 \u062c\u062f\u06cc\u062f \u0622\u0646 \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647\u200c\u0631\u0648\u0632 \u0628\u0627\u0642\u06cc \u0628\u0645\u0627\u0646\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0632 \u062b\u0628\u062a \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0639\u0628\u0627\u0631\u062a \u0627\u0633\u062a \u0627\u0632:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"498\" data-end=\"589\"><strong data-start=\"498\" data-end=\"522\">\u0634\u0641\u0627\u0641\u200c\u0633\u0627\u0632\u06cc \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627:<\/strong> \u062a\u0645\u0627\u0645\u06cc \u0641\u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f<\/li>\n<li data-start=\"592\" data-end=\"698\"><strong data-start=\"592\" data-end=\"615\">\u06a9\u0627\u0647\u0634 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062d\u0636\u0648\u0631\u06cc:<\/strong> \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0645\u062a\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0622\u0646\u0644\u0627\u06cc\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f<\/li>\n<li data-start=\"701\" data-end=\"820\"><strong data-start=\"701\" data-end=\"742\">\u0633\u0647\u0648\u0644\u062a \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a:<\/strong> \u062b\u0628\u062a \u0645\u0646\u0638\u0645 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0627\u0645\u06a9\u0627\u0646 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0622\u0633\u0627\u0646\u200c\u062a\u0631 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0633\u0631\u06cc\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\" data-start=\"1031\" data-end=\"1086\"><span style=\"color: #ff6600;\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u06af\u0648\u0646\u0647 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0633\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"1088\" data-end=\"1239\">\u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0646\u0647 \u062a\u0646\u0647\u0627 \u062b\u0628\u062a \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0631\u0627 \u0633\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0628\u0644\u06a9\u0647 \u06a9\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u0631\u0627\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646 \u062a\u0633\u0647\u06cc\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647\u060c \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f:<\/p>\n<p data-start=\"1088\" data-end=\"1239\"><a href=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-3.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9853 aligncenter\" src=\"https:\/\/chalakhesab.ir\/wp-content\/uploads\/2022\/12\/what-is-the-tax-system-3.jpg\" alt=\"\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062b\u0628\u062a \u0646\u0627\u0645 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" width=\"640\" height=\"480\" \/><\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"1243\" data-end=\"1299\"><strong data-start=\"1243\" data-end=\"1297\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645 \u062e\u0648\u062f \u0631\u0627 \u062b\u0628\u062a \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u06a9\u0646\u0646\u062f<\/strong><\/li>\n<li data-start=\"1302\" data-end=\"1358\"><strong data-start=\"1302\" data-end=\"1356\">\u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627 \u0648 \u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u0627\u0639\u0645\u0627\u0644 \u06a9\u0646\u0646\u062f<\/strong><\/li>\n<li data-start=\"1361\" data-end=\"1435\"><strong data-start=\"1361\" data-end=\"1407\">\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0622\u0646\u0644\u0627\u06cc\u0646 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f<\/strong> \u0648 \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0628\u062f<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1437\" data-end=\"1609\">\u0628\u0647 \u0627\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628\u060c \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u06cc\u06a9 \u0627\u0628\u0632\u0627\u0631 \u062c\u0627\u0645\u0639 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0627\u0633\u062a \u0648 \u0628\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0645\u0627\u0645 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0648 \u0628\u0627 \u062f\u0642\u062a \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1437\" data-end=\"1609\"><span style=\"color: #ff0000;\">\u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f:<\/span> <strong><a class=\"row-title\" href=\"https:\/\/chalakhesab.ir\/what-is-tax\/\" aria-label=\"\u201c\u0645\u0627\u0644\u06cc\u0627\u062a \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u0627\u0646\u0648\u0627\u0639\u06cc \u062f\u0627\u0631\u062f\u061f \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u201d (\u0648\u06cc\u0631\u0627\u06cc\u0634)\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u0627\u0646\u0648\u0627\u0639\u06cc \u062f\u0627\u0631\u062f\u061f \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"245\" data-end=\"292\"><strong>\u062b\u0628\u062a \u0646\u0627\u0645 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0631\u0627\u06cc \u0686\u0647 \u0627\u0641\u0631\u0627\u062f\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"293\" data-end=\"486\">\u062a\u0645\u0627\u0645\u06cc \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc \u06a9\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0627\u0631\u0646\u062f\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644\u060c \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0632 \u062f\u0633\u062a\u06af\u0627\u0647 \u06a9\u0627\u0631\u062a\u200c\u062e\u0648\u0627\u0646 \u06cc\u0627 \u062f\u0631\u06af\u0627\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0645\u0648\u0638\u0641 \u0628\u0647 \u062b\u0628\u062a\u200c\u0646\u0627\u0645 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0647\u0633\u062a\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"488\" data-end=\"534\"><strong>\u0645\u0647\u0644\u062a \u0627\u0631\u0633\u0627\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"535\" data-end=\"689\">\u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0627\u06cc\u062f \u062d\u062f\u0627\u06a9\u062b\u0631 \u0638\u0631\u0641 \u06f1\u06f2 \u0631\u0648\u0632 \u067e\u0633 \u0627\u0632 \u0635\u062f\u0648\u0631 \u0647\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631\u060c \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u06a9\u0646\u0646\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u062b\u0628\u062a \u0628\u0647 \u0645\u0648\u0642\u0639\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0634\u0645\u0648\u0644 \u062c\u0631\u06cc\u0645\u0647 \u06cc\u0627 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0648\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"691\" data-end=\"740\"><strong>\u0622\u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0635\u0644\u0627\u062d \u06cc\u0627 \u0627\u0628\u0637\u0627\u0644 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"741\" data-end=\"897\">\u0628\u0644\u0647. \u0627\u06af\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631\u06cc \u0627\u0634\u062a\u0628\u0627\u0647 \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0645\u0648\u062f\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u06cc\u06a9 \u0646\u0633\u062e\u0647 \u0627\u0635\u0644\u0627\u062d\u06cc \u0635\u0627\u062f\u0631 \u06a9\u0631\u062f\u0647 \u06cc\u0627 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u0627\u0628\u0637\u0627\u0644 \u06a9\u0646\u062f. \u0633\u0627\u0645\u0627\u0646\u0647 \u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0631\u0627 \u062b\u0628\u062a \u0648 \u0630\u062e\u06cc\u0631\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\" data-start=\"899\" data-end=\"947\"><strong>\u0648\u0631\u0648\u062f \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0686\u06af\u0648\u0646\u0647 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style=\"text-align: justify;\" data-start=\"1118\" data-end=\"1176\"><strong>\u0686\u0647 \u0645\u0632\u0627\u06cc\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"1177\" data-end=\"1336\">\u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0632\u0627\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u062b\u0628\u062a \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0622\u0646\u0644\u0627\u06cc\u0646 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u060c \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc\u060c \u0634\u0641\u0627\u0641\u06cc\u062a \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u060c \u067e\u0631\u062f\u0627\u0632\u0634 \u0633\u0631\u06cc\u0639 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