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\u00d8\u00b3\u00d8\u00a7\u00d8\u00b2\u00d9\u2026\u00d8\u00a7\u00d9\u2020 \u00d8\u00a7\u00d9\u2026\u00d9\u02c6\u00d8\u00b1 \u00d9\u2026\u00d8\u00a7\u00d9\u201e\u00db\u0152\u00d8\u00a7\u00d8\u00aa\u00db\u0152 \u00d8\u00a8\u00d9\u2021 \u00d9\u2020\u00d8\u00b4\u00d8\u00a7\u00d9\u2020\u00db\u0152<a href=\"http:\/\/tax.gov.ir\/\">http:\/\/tax.gov.ir<\/a><\/li>\n<li>\u00c2\u00a0\u00d9\u02c6\u00d8\u00b1\u00d9\u02c6\u00d8\u00af \u00d8\u00a8\u00d9\u2021 \u00d9\u201a\u00d8\u00b3\u00d9\u2026\u00d8\u00aa &lt;&lt;\u00d8\u00ab\u00d8\u00a8\u00d8\u00aa \u00d9\u2020\u00d8\u00a7\u00d9\u2026 \u00d8\u00a7\u00d9\u201e\u00da\u00a9\u00d8\u00aa\u00d8\u00b1\u00d9\u02c6\u00d9\u2020\u00db\u0152\u00da\u00a9\u00db\u0152 \u00d8\u00b4\u00d9\u2026\u00d8\u00a7\u00d8\u00b1\u00d9\u2021 \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152&gt;&gt;<\/li>\n<li>\u00c2\u00a0\u00da\u00a9\u00d9\u201e\u00db\u0152\u00da\u00a9 \u00d8\u00a8\u00d8\u00b1 \u00d8\u00b1\u00d9\u02c6\u00db\u0152 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\u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152<\/h2>\n<p>\u00d9\u2021\u00d8\u00b2\u00db\u0152\u00d9\u2020\u00d9\u2021 \u00d8\u00aa\u00d8\u00b4\u00da\u00a9\u00db\u0152\u00d9\u201e \u00d9\u00be\u00d8\u00b1\u00d9\u02c6\u00d9\u2020\u00d8\u00af\u00d9\u2021 \u00d8\u00a7\u00d8\u00ae\u00d8\u00b0 \u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152 \u00d8\u00af\u00d8\u00b1 \u00d8\u00b5\u00d9\u02c6\u00d8\u00b1\u00d8\u00aa \u00d8\u00aa\u00da\u00a9\u00d9\u2026\u00db\u0152\u00d9\u201e \u00d8\u00a8\u00d9\u02c6\u00d8\u00af\u00d9\u2020 \u00d9\u2026\u00d8\u00af\u00d8\u00a7\u00d8\u00b1\u00da\u00a9 \u00d9\u02c6 \u00d8\u00af\u00d8\u00a7\u00d8\u00b4\u00d8\u00aa\u00d9\u2020 \u00d8\u00b3\u00d9\u2020\u00d8\u00af \u00d8\u00a7\u00d8\u00af\u00d8\u00a7\u00d8\u00b1\u00db\u0152 \u00db\u0152\u00d8\u00a7 \u00d8\u00a7\u00d8\u00ac\u00d8\u00a7\u00d8\u00b1\u00d9\u2021 \u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021 \u00d9\u2021\u00d9\u201e\u00d9\u02c6\u00da\u00af\u00d8\u00b1\u00d8\u00a7\u00d9\u2026 \u00d8\u00af\u00d8\u00a7\u00d8\u00b1 \u00d8\u00a7\u00d8\u00af\u00d8\u00a7\u00d8\u00b1\u00db\u0152 \u00d8\u00af\u00d8\u00b1 \u00d9\u2026\u00d9\u02c6\u00d8\u00b3\u00d8\u00b3\u00d8\u00a7\u00d8\u00aa \u00d8\u00ae\u00d8\u00af\u00d9\u2026\u00d8\u00a7\u00d8\u00aa \u00d8\u00a7\u00d8\u00af\u00d8\u00a7\u00d8\u00b1\u00db\u0152 \u00d9\u2026\u00d8\u00ae\u00d8\u00aa\u00d9\u201e\u00d9\u0081\u00d8\u0152 \u00d9\u2026\u00d8\u00aa\u00d9\u0081\u00d8\u00a7\u00d9\u02c6\u00d8\u00aa \u00d9\u2026\u00db\u0152 \u00d8\u00a8\u00d8\u00a7\u00d8\u00b4\u00d8\u00af \u00d9\u02c6 \u00d8\u00ad\u00d8\u00af\u00d9\u02c6\u00d8\u00af\u00d8\u00a7 \u00db\u00b6\u00db\u00b0\u00db\u00b0 \u00d8\u00a7\u00d9\u201e\u00db\u0152 \u00db\u00b9\u00db\u00b0\u00db\u00b0 \u00d9\u2021\u00d8\u00b2\u00d8\u00a7\u00d8\u00b1 \u00d8\u00aa\u00d9\u02c6\u00d9\u2026\u00d8\u00a7\u00d9\u2020 \u00db\u0152\u00d8\u00a7 \u00d8\u00ad\u00d8\u00aa\u00db\u0152 \u00d9\u2026\u00d9\u2026\u00da\u00a9\u00d9\u2020 \u00d8\u00a7\u00d8\u00b3\u00d8\u00aa \u00d8\u00a8\u00db\u0152\u00d8\u00b4\u00d8\u00aa\u00d8\u00b1 \u00d8\u00a8\u00d8\u00a7\u00d8\u00b4\u00d8\u00af.<br \/>\n\u00d8\u00ac\u00d9\u2021\u00d8\u00aa \u00da\u00a9\u00d8\u00b3\u00d8\u00a8 \u00d8\u00a7\u00d8\u00b7\u00d9\u201e\u00d8\u00a7\u00d8\u00b9\u00d8\u00a7\u00d8\u00aa \u00d8\u00a8\u00db\u0152\u00d8\u00b4\u00d8\u00aa\u00d8\u00b1 \u00d8\u00a7\u00d8\u00b2 \u00d9\u2021\u00d8\u00b2\u00db\u0152\u00d9\u2020\u00d9\u2021 \u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152 \u00d8\u00a8\u00d8\u00a7 \u00d9\u2026\u00d8\u00b4\u00d8\u00a7\u00d9\u02c6\u00d8\u00b1\u00d8\u00a7\u00d9\u2020 \u00d9\u2026\u00d8\u00a7 \u00d8\u00aa\u00d9\u2026\u00d8\u00a7\u00d8\u00b3 \u00d8\u00a8\u00da\u00af\u00db\u0152\u00d8\u00b1\u00db\u0152\u00d8\u00af.<\/p>\n<p>&nbsp;<\/p>\n<h2>\u00d8\u00ac\u00d8\u00af\u00d9\u02c6\u00d9\u201e \u00d9\u2021\u00d8\u00b2\u00db\u0152\u00d9\u2020\u00d9\u2021 \u00d9\u2021\u00d8\u00a7\u00db\u0152 \u00d8\u00ab\u00d8\u00a8\u00d8\u00aa \u00d9\u2020\u00d8\u00a7\u00d9\u2026 \u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152\u00c2\u00a0 \u00d9\u02c6 \u00d8\u00ab\u00d8\u00a8\u00d8\u00aa \u00d8\u00a7\u00d9\u201e\u00da\u00a9\u00d8\u00aa\u00d8\u00b1\u00d9\u02c6\u00d9\u2020\u00db\u0152\u00da\u00a9\u00db\u0152 \u00db\u00b1\u00db\u00b4\u00db\u00b0\u00db\u00b2<\/h2>\n<p dir=\"rtl\">\u00db\u00b1 \u00c2\u00a0\u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d9\u00be\u00db\u0152\u00d8\u00b4 \u00d8\u00ab\u00d8\u00a8\u00d8\u00aa \u00d9\u2020\u00d8\u00a7\u00d9\u2026 \u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152 \u00d8\u00a8\u00d8\u00b1\u00d8\u00a7\u00db\u0152 \u00db\u0152\u00da\u00a9 \u00d9\u2026\u00d9\u02c6\u00d8\u00af\u00db\u0152 ( \u00d8\u00a8\u00d9\u2021 \u00d8\u00a7\u00d8\u00b2\u00d8\u00a7\u00db\u0152 \u00d9\u2021\u00d8\u00b1 \u00d8\u00b4\u00d8\u00b1\u00db\u0152\u00da\u00a9 \u00d8\u00a7\u00d8\u00b6\u00d8\u00a7\u00d9\u0081\u00d9\u2021 \u00d9\u2026\u00db\u0152 \u00da\u00af\u00d8\u00b1\u00d8\u00af\u00d8\u00af)<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00db\u00b5\/\u00db\u00b0\u00db\u00b0\u00db\u00b0\/\u00db\u00b0\u00db\u00b0\u00db\u00b0<\/p>\n<p dir=\"rtl\">\u00db\u00b2<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d8\u00a7\u00d8\u00b1\u00d8\u00b3\u00d8\u00a7\u00d9\u201e \u00d9\u2020\u00d8\u00a7\u00d9\u2026 \u00da\u00a9\u00d8\u00a7\u00d8\u00b1\u00d8\u00a8\u00d8\u00b1\u00db\u0152 \u00d9\u02c6 \u00d9\u2026\u00d9\u201e\u00d9\u2026\u00d9\u2021 \u00d8\u00b9\u00d8\u00a8\u00d9\u02c6\u00d8\u00b1 \u00d8\u00af\u00d8\u00b1 \u00d8\u00b5\u00d9\u02c6\u00d8\u00b1\u00d8\u00aa \u00d9\u0081\u00d8\u00b1\u00d8\u00a7\u00d9\u2026\u00d9\u02c6\u00d8\u00b4\u00db\u0152\u00c2\u00a0<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00db\u00b1\/\u00db\u00b0\u00db\u00b0\u00db\u00b0\/\u00db\u00b0\u00db\u00b0\u00db\u00b0<\/p>\n<p dir=\"rtl\">\u00db\u00b3<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00da\u00a9\u00d8\u00af \u00d8\u00a7\u00d9\u201a\u00d8\u00aa\u00d8\u00b5\u00d8\u00a7\u00d8\u00af\u00db\u0152<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d9\u201a\u00d8\u00b9\u00d8\u00a7\u00d9\u201e\u00d8\u00b3\u00d8\u00a7\u00d8\u00b2\u00db\u0152 \u00d9\u02c6 \u00d8\u00af\u00d8\u00b1\u00db\u0152\u00d8\u00a7\u00d9\u0081\u00d8\u00aa \u00d8\u00a7\u00d8\u00a8\u00d9\u201e\u00d8\u00a7\u00d8\u00ba\u00db\u0152\u00d9\u2021 \u00d9\u2021\u00d8\u00a7\u00db\u0152 \u00d9\u2026\u00d8\u00a7\u00d9\u201e\u00db\u0152\u00d8\u00a7\u00d8\u00aa\u00db\u0152\u00c2\u00a0<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00db\u00b2\/\u00db\u00b0\u00db\u00b0\u00db\u00b0\/\u00db\u00b0\u00db\u00b0\u00db\u00b0<\/p>\n<p dir=\"rtl\">\u00db\u00b4<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d8\u00a7\u00d8\u00b8\u00d9\u2021\u00d8\u00a7\u00d8\u00b1 \u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021 \u00d9\u2026\u00d8\u00a7\u00d9\u201e\u00db\u0152\u00d8\u00a7\u00d8\u00aa\u00db\u0152 ( \u00d8\u00a7\u00d8\u00b4\u00d8\u00ae\u00d8\u00a7\u00d8\u00b5 \u00d8\u00ad\u00d9\u201a\u00d9\u02c6\u00d9\u201a\u00db\u0152 )<\/p>\n<p dir=\"rtl\"><span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d8\u00ab\u00d8\u00a8\u00d8\u00aa \u00d8\u00a7\u00d8\u00b7\u00d9\u201e\u00d8\u00a7\u00d8\u00b9\u00d8\u00a7\u00d8\u00aa \u00d8\u00aa\u00d8\u00b1\u00d8\u00a7\u00d8\u00b2 \u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021 \u00d9\u02c6 \u00d8\u00ad\u00d8\u00b3\u00d8\u00a7\u00d8\u00a8 \u00d8\u00b3\u00d9\u02c6\u00d8\u00af \u00d9\u02c6 \u00d8\u00b2\u00d8\u00a8\u00d8\u00a7\u00d9\u2020 \u00d8\u00a8\u00d9\u2021 \u00d8\u00b5\u00d9\u02c6\u00d8\u00b1\u00d8\u00aa \u00d8\u00b5\u00d8\u00ad\u00db\u0152\u00d8\u00ad \u00d8\u00a7\u00d8\u00b2 \u00d8\u00b7\u00d8\u00b1\u00d9\u0081 \u00d9\u2026\u00d9\u02c6\u00d8\u00af\u00db\u0152 \u00d9\u02c6 \u00d8\u00a7\u00d8\u00b8\u00d9\u2021\u00d8\u00a7\u00d8\u00b1\u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021\u00c2\u00a0<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00db\u00b2\/\u00db\u00b6\u00db\u00b0\u00db\u00b0\/\u00db\u00b0\u00db\u00b0\u00db\u00b0<\/p>\n<p dir=\"rtl\">\u00db\u00b5<span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d8\u00a7\u00d8\u00b8\u00d9\u2021\u00d8\u00a7\u00d8\u00b1 \u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021 \u00d9\u2026\u00d8\u00a7\u00d9\u201e\u00db\u0152\u00d8\u00a7\u00d8\u00aa\u00db\u0152 ( \u00d8\u00a7\u00d8\u00b4\u00d8\u00ae\u00d8\u00a7\u00d8\u00b5 \u00d8\u00ad\u00d9\u201a\u00d9\u02c6\u00d9\u201a\u00db\u0152 )<\/p>\n<p dir=\"rtl\"><span class=\"Apple-converted-space\">\u00c2\u00a0\u00c2\u00a0<\/span>\u00d8\u00b9\u00d8\u00af\u00d9\u2026 \u00d9\u0081\u00d8\u00b9\u00d8\u00a7\u00d9\u201e\u00db\u0152\u00d8\u00aa \u00d8\u00a8\u00d8\u00af\u00d9\u02c6\u00d9\u2020 \u00d8\u00aa\u00d8\u00b1\u00d8\u00a7\u00d8\u00b2\u00d9\u2020\u00d8\u00a7\u00d9\u2026\u00d9\u2021 \u00d9\u02c6 \u00d8\u00ad\u00d8\u00b3\u00d8\u00a7\u00d8\u00a8 \u00d8\u00b3\u00d9\u02c6\u00d8\u00af \u00d9\u02c6 \u00d8\u00b2\u00db\u0152\u00d8\u00a7\u00d9\u2020\u00c2\u00a0<span 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