{"id":14306,"date":"2025-09-12T20:01:29","date_gmt":"2025-09-12T16:31:29","guid":{"rendered":"https:\/\/noavaranhesab.com\/?p=14306"},"modified":"2025-09-18T22:40:04","modified_gmt":"2025-09-18T19:10:04","slug":"the-value-added-tax-law-ratified1400","status":"publish","type":"post","link":"https:\/\/noavaranhesab.com\/home-2\/the-value-added-tax-law-ratified1400\/","title":{"rendered":"\u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0635\u0648\u0628 1400"},"content":{"rendered":"

\u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u062c\u0631\u0627\u0626\u0645 \u0628\u0646\u062f (\u0628) \u0645\u0627\u062f\u0647 (36) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0635\u0648\u0628 1400<\/h2>\n

 <\/p>\n

\u0628\u0627 \u0647\u062f\u0641 \u062a\u0648\u0633\u0639\u0647 \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc \u0648 \u062a\u0645\u06a9\u06cc\u0646 \u062f\u0627\u0648\u0637\u0644\u0628\u0627\u0646\u0647 \u062f\u0631 \u062a\u06a9\u0645\u06cc\u0644 \u0645\u0646\u062f\u0631\u062c\u0627\u062a \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u067e\u0633 \u0627\u0632 \u0627\u062a\u0645\u0627\u0645 \u0645\u0647\u0644\u062a \u062a\u0633\u0644\u06cc\u0645 \u0648 \u0645\u0633\u062a\u0631\u062f \u0646\u0645\u0648\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647\u0627\u0631 1404 (1404\/05\/28)\u060c \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0631\u062f \u0634\u062f\u0647 \u0645\u0648\u0631\u062f \u067e\u0627\u06cc\u0634 \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0648 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0648 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0628\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u062d\u062a\u0631\u0645 \u0628\u0627\u0632\u062e\u0648\u0631\u062f \u062f\u0627\u062f\u0647 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/div>\n

 <\/p>\n

\u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0646\u062d\u0648\u0647 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062a\u0627\u0628\u0633\u062a\u0627\u0646 \u0648 \u067e\u0627\u06cc\u06cc\u0632 1404<\/a><\/span> \u0631\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.<\/strong><\/div>\n

 <\/p>\n

\u0628\u0631 \u0627\u06cc\u0646 \u0627\u0633\u0627\u0633\u060c \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u062d\u062a\u0631\u0645 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0631\u0648\u0632 \u0634\u0646\u0628\u0647 \u0645\u0648\u0631\u062e 1404\/07\/12 \u0645\u0647\u0644\u062a \u062e\u0648\u0627\u0647\u0646\u062f \u062f\u0627\u0634\u062a \u06a9\u0647 \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u0648 \u0645\u0633\u062a\u0631\u062f \u0646\u0645\u0648\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0627\u0642\u062f\u0627\u0645 \u0646\u0645\u0627\u06cc\u0646\u062f.<\/div>\n
<\/div>\n
\u0627\u062f\u0627\u0631\u0627\u062a \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u0638\u0641\u200c\u0627\u0646\u062f \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0624\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0631\u0648\u0632 \u0634\u0646\u0628\u0647 \u0645\u0648\u0631\u062e 1404\/07\/12 \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u0648 \u0645\u0633\u062a\u0631\u062f \u0646\u0645\u0648\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0648\u0631\u0647 \u0627\u0648\u0644 \u0633\u0627\u0644 1404 (\u0628\u0647\u0627\u0631) \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0627\u0642\u062f\u0627\u0645 \u0646\u0645\u0627\u06cc\u0646\u062f\u060c \u062a\u0631\u062a\u06cc\u0628\u06cc \u0627\u062a\u062e\u0627\u0630 \u0646\u0645\u0627\u06cc\u0646\u062f \u06a9\u0647 \u062c\u0631\u06cc\u0645\u0647 \u0628\u0646\u062f (\u0628) \u0645\u0627\u062f\u0647 (36) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0628\u0631\u0627\u0632\u06cc \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0633\u062a\u0631\u062f \u0634\u062f\u0647 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0631\u0648\u0632 \u06cc\u0627\u062f\u0634\u062f\u0647 \u0628\u0627 \u0627\u0639\u0645\u0627\u0644 95 \u062f\u0631\u0635\u062f \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u062c\u0631\u0627\u0626\u0645\u060c \u062f\u0631 \u0634\u0631\u0637 \u067e\u0631\u062f\u0627\u062e\u062a \u06cc\u0627 \u062a\u0631\u062a\u06cc\u0628 \u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646 \u0628\u062e\u0634\u0648\u062f\u0647 \u06af\u0631\u062f\u062f.<\/div>\n
<\/div>\n
\u0628\u062f\u06cc\u0647\u06cc \u0627\u0633\u062a \u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062c\u062f\u06cc\u062f \u06cc\u0627 \u0627\u0635\u0644\u0627\u062d \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0633\u062a\u0631\u062f \u0634\u062f\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0628\u0631\u0627\u0632\u06cc \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0642\u0628\u0644\u06cc \u0645\u0644\u0627\u06a9 \u0645\u0637\u0627\u0644\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062c\u0631\u0627\u0626\u0645 \u0645\u062a\u0639\u0644\u0642\u0647 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0648 \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u062c\u0631\u0627\u0626\u0645 \u0645\u0646\u0648\u0637 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0631\u0648\u0632 \u062f\u0648\u0634\u0646\u0628\u0647 \u0645\u0648\u0631\u062e 1404\/07\/14 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/div>\n

 <\/p>\n

\u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0645\u0647\u0644\u062a \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/a><\/span> \u0631\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.<\/strong><\/div>\n

 <\/p>\n

\u0633\u0642\u0641 \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0648\u0636\u0648\u0639 \u0628\u0646\u062f (\u0628) \u0645\u0627\u062f\u0647 (36) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0624\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0639\u0644\u06cc\u200c\u0631\u063a\u0645 \u062f\u0631\u06cc\u0627\u0641\u062a \u0628\u0627\u0632\u062e\u0648\u0631\u062f \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0648 \u0648\u062c\u0648\u062f \u0627\u0634\u062a\u0628\u0627\u0647 \u0648 \u0627\u0646\u062d\u0631\u0627\u0641 \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0628\u0634\u0627\u0646\u060c \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0635\u0644\u0627\u062d \u0648 \u0645\u0633\u062a\u0631\u062f \u0646\u0645\u0648\u062f\u0646 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062e\u0648\u062f \u062f\u0631 \u0645\u0648\u0639\u062f \u0641\u0648\u0642\u200c\u0627\u0644\u0630\u06a9\u0631 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u06cc\u0627 \u062a\u0631\u062a\u06cc\u0628 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a (\u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u062a\u0628\u0635\u0631\u0647 \u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0642\u0628\u0644\u06cc) \u062f\u0631 \u0645\u0647\u0644\u062a \u06cc\u0627\u062f\u0634\u062f\u0647\u060c \u0645\u0628\u0627\u062f\u0631\u062a \u0627\u0642\u062f\u0627\u0645 \u0646\u0646\u0645\u0648\u062f\u0647\u200c\u0627\u0646\u062f\u060c 70 \u062f\u0631\u0635\u062f \u0627\u0632 \u0633\u0642\u0641 \u0628\u062e\u0634\u0648\u062f\u06af\u06cc \u062c\u0631\u0627\u0626\u0645 \u062a\u0639\u06cc\u06cc\u0646\u200c\u0634\u062f\u0647 \u062f\u0631 \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/div>\n
\u062f\u0641\u062a\u0631 \u062a\u0648\u0633\u0639\u0647 \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc \u0648 \u062a\u0645\u06a9\u06cc\u0646 \u062f\u0627\u0648\u0637\u0644\u0628\u0627\u0646\u0647 \u0645\u06a9\u0644\u0641 \u0627\u0633\u062a \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u06cc \u062f\u0641\u062a\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0633\u06cc\u0633\u062a\u0645\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0631\u0648\u0632 \u0633\u0647\u200c\u0634\u0646\u0628\u0647 \u0645\u0648\u0631\u062e 1404\/06\/25 \u0646\u0633\u0628\u062a \u0628\u0647 \u067e\u0627\u06cc\u0634 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0631\u062f \u0634\u062f\u0647 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0628\u0627\u0632\u062e\u0648\u0631\u062f \u0628\u0647 \u0645\u0624\u062f\u06cc\u0627\u0646 \u0645\u0631\u0628\u0648\u0637\u0647 \u0627\u0642\u062f\u0627\u0645 \u0646\u0645\u0627\u06cc\u062f.<\/div>\n

 <\/p>\n

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