{"id":14498,"date":"2025-09-22T02:04:17","date_gmt":"2025-09-21T22:34:17","guid":{"rendered":"https:\/\/noavaranhesab.com\/?p=14498"},"modified":"2025-09-22T02:12:13","modified_gmt":"2025-09-21T22:42:13","slug":"income-tax-calculation-coefficients-1394-to-1397","status":"publish","type":"post","link":"https:\/\/noavaranhesab.com\/home-2\/income-tax-calculation-coefficients-1394-to-1397\/","title":{"rendered":"\u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a (1394 \u062a\u0627 1397) + \u062f\u0627\u0646\u0644\u0648\u062f PDF"},"content":{"rendered":"<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0645\u0642\u062f\u0645\u0647<\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0627\u06af\u0631 \u0634\u0645\u0627 \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062e\u062f\u0645\u0627\u062a\u06cc \u06cc\u0627 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0628\u0627 \u0639\u0628\u0627\u0631\u062a \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0634\u0646\u0627 \u0647\u0633\u062a\u06cc\u062f. <\/span><span style=\"color: #000000;\">\u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0631 \u0633\u0627\u0644\u0647 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0634\u062e\u0635\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0635\u0646\u0627\u0641 \u0648 \u06af\u0631\u0648\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0636\u0631\u0627\u06cc\u0628 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u06f1\u06f3\u06f9\u06f4 \u062a\u0627 \u06f1\u06f3\u06f9\u06f7 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645 \u0648 \u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0641\u0627\u06cc\u0644\u200c\u0647\u0627\u06cc PDF \u0647\u0631 \u0633\u0627\u0644 \u0631\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u0646\u06cc\u062f.<\/span><\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">\u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/noavaranhesab.com\/profit-of-activities-in-iran-1398-1402\/\">\u0633\u0648\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u0628\u062e\u0634\u200c \u062a\u0648\u0644\u06cc\u062f\u060c \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 1398- 1402<\/a><\/span> \u0631\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0686\u06cc\u0633\u062a\u061f<\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0636\u0631\u0627\u06cc\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0648\u0627\u0642\u0639 \u0646\u0633\u0628\u062a\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u06a9\u0645\u06a9 \u0622\u0646\u200c\u0647\u0627\u060c \u062f\u0631\u0622\u0645\u062f \u0648\u0627\u0642\u0639\u06cc \u0645\u0624\u062f\u06cc\u0627\u0646 (\u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627) \u0628\u0631\u0622\u0648\u0631\u062f \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0648 \u0628\u0647 \u0627\u0635\u0646\u0627\u0641 \u0645\u062e\u062a\u0644\u0641 \u0627\u0628\u0644\u0627\u063a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<ul>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u062d\u062c\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062c\u0645\u0639\u200c\u0622\u0648\u0631\u06cc\u200c\u0634\u062f\u0647\u060c<\/span><\/li>\n<li dir=\"auto\"><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0686\u0631\u0627 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u0646\u062f\u061f<\/span><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0645\u0628\u0646\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0647\u0633\u062a\u0646\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0628\u0627\u0639\u062b \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0628\u0647 \u06a9\u0627\u0647\u0634 \u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u06cc\u0646 \u0645\u0624\u062f\u06cc \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u062c\u062f\u0648\u0644 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u06f1\u06f3\u06f9\u06f4 \u062a\u0627 \u06f1\u06f3\u06f9\u06f7<\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u062f\u0631 \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0631 \u0633\u0627\u0644 \u062f\u0631\u062c \u0634\u062f\u0647 \u0648 \u0628\u0631\u0627\u06cc \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u062c\u0632\u0626\u06cc\u0627\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0641\u0627\u06cc\u0644 PDF \u0631\u0633\u0645\u06cc \u0647\u0631 \u0633\u0627\u0644 \u0631\u0627 \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u0646\u06cc\u062f:<\/span><\/div>\n<p>&nbsp;<\/p>\n<div dir=\"auto\" style=\"text-align: right;\"><span style=\"color: #000000;\">\n<div class=\"wpdt-c row wpDataTableContainerSimpleTable wpDataTables wpDataTablesWrapper\n\"\n    >\n        <table id=\"wpdtSimpleTable-4\"\n           style=\"border-collapse:collapse;\n                   border-spacing:0px;\"\n           class=\"wpdtSimpleTable wpDataTable\"\n           data-column=\"4\"\n           data-rows=\"5\"\n           data-wpID=\"4\"\n           data-responsive=\"0\"\n           data-has-header=\"1\">\n\n                    <thead>        <tr class=\"wpdt-cell-row \" >\n                                <th class=\"wpdt-cell wpdt-fs-000014 wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"A1\"\n                    data-col-index=\"0\"\n                    data-row-index=\"0\"\n                    style=\" width:13.490725126476%;                    padding:10px;\n                    \"\n                    >\n                                        \u0634\u0645\u0627\u0631\u0647 \u0631\u062f\u06cc\u0641                    <\/th>\n                                                <th class=\"wpdt-cell wpdt-fs-000014 wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"B1\"\n                    data-col-index=\"1\"\n                    data-row-index=\"0\"\n                    style=\" width:52.782462057336%;                    padding:10px;\n                    \"\n                    >\n                                        \u0639\u0646\u0648\u0627\u0646                    <\/th>\n                                                <th class=\"wpdt-cell wpdt-fs-000014 wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"C1\"\n                    data-col-index=\"2\"\n                    data-row-index=\"0\"\n                    style=\" width:16.863406408094%;                    padding:10px;\n                    \"\n                    >\n                                        \u062d\u062c\u0645                    <\/th>\n                                                <th class=\"wpdt-cell wpdt-fs-000014 wpdt-bold wpdt-tc-000000\"\n                                            data-cell-id=\"D1\"\n                    data-col-index=\"3\"\n                    data-row-index=\"0\"\n                    style=\" width:16.863406408094%;                    padding:10px;\n                    \"\n                    >\n                                        \u062a\u0648\u0636\u06cc\u062d\u0627\u062a                    <\/th>\n                                        <\/tr>\n                    <tbody>        <tr class=\"wpdt-cell-row odd\" >\n                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-align-center wpdt-bold\"\n                                            data-cell-id=\"A2\"\n                    data-col-index=\"0\"\n                    data-row-index=\"1\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        1                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"B2\"\n                    data-col-index=\"1\"\n                    data-row-index=\"1\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f-1394                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"C2\"\n                    data-col-index=\"2\"\n                    data-row-index=\"1\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        765KB                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-bold wpdt-tc-3F51B5\"\n                                            data-cell-id=\"D2\"\n                    data-col-index=\"3\"\n                    data-row-index=\"1\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        <a class=\"wpdt-link-content\" href=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1394.pdf\"  rel=\"\" target=\"_blank\" data-cell-id=\"13\" data-link-url=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1394.pdf\" data-link-text=\"\u062f\u0627\u0646\u0644\u0648\u062f\" data-link-target=\"true\" data-link-nofollow=\"0\" data-link-noreferrer=\"0\" data-link-sponsored=\"0\" data-link-btn-status=\"0\" data-link-btn-class=\"\" data-link-content=\"wpdt-link-content\">\u062f\u0627\u0646\u0644\u0648\u062f<\/a>                    <\/td>\n                                        <\/tr>\n                            <tr class=\"wpdt-cell-row even\" >\n                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"A3\"\n                    data-col-index=\"0\"\n                    data-row-index=\"2\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        2                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"B3\"\n                    data-col-index=\"1\"\n                    data-row-index=\"2\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f-1395                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"C3\"\n                    data-col-index=\"2\"\n                    data-row-index=\"2\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        1573KB                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-bold wpdt-tc-3F51B5\"\n                                            data-cell-id=\"D3\"\n                    data-col-index=\"3\"\n                    data-row-index=\"2\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        <a class=\"wpdt-link-content\" href=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1395.pdf\"  rel=\"\" target=\"_blank\" data-cell-id=\"23\" data-link-url=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1395.pdf\" data-link-text=\"\u062f\u0627\u0646\u0644\u0648\u062f\" data-link-target=\"true\" data-link-nofollow=\"0\" data-link-noreferrer=\"0\" data-link-sponsored=\"0\" data-link-btn-status=\"0\" data-link-btn-class=\"\" data-link-content=\"wpdt-link-content\">\u062f\u0627\u0646\u0644\u0648\u062f<\/a>                    <\/td>\n                                        <\/tr>\n                            <tr class=\"wpdt-cell-row odd\" >\n                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"A4\"\n                    data-col-index=\"0\"\n                    data-row-index=\"3\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        3                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"B4\"\n                    data-col-index=\"1\"\n                    data-row-index=\"3\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f-1396                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"C4\"\n                    data-col-index=\"2\"\n                    data-row-index=\"3\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        1194KB                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-bold wpdt-tc-3F51B5\"\n                                            data-cell-id=\"D4\"\n                    data-col-index=\"3\"\n                    data-row-index=\"3\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        <a class=\"wpdt-link-content\" href=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1396.pdf\"  rel=\"\" target=\"_blank\" data-cell-id=\"33\" data-link-url=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1396.pdf\" data-link-text=\"\u062f\u0627\u0646\u0644\u0648\u062f\" data-link-target=\"true\" data-link-nofollow=\"0\" data-link-noreferrer=\"0\" data-link-sponsored=\"0\" data-link-btn-status=\"0\" data-link-btn-class=\"\" data-link-content=\"wpdt-link-content\">\u062f\u0627\u0646\u0644\u0648\u062f<\/a>                    <\/td>\n                                        <\/tr>\n                            <tr class=\"wpdt-cell-row even\" >\n                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"A5\"\n                    data-col-index=\"0\"\n                    data-row-index=\"4\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        4                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"B5\"\n                    data-col-index=\"1\"\n                    data-row-index=\"4\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f-1397                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-tc-000000 wpdt-bold\"\n                                            data-cell-id=\"C5\"\n                    data-col-index=\"2\"\n                    data-row-index=\"4\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        1617KB                    <\/td>\n                                                <td class=\"wpdt-cell wpdt-bold wpdt-tc-3F51B5\"\n                                            data-cell-id=\"D5\"\n                    data-col-index=\"3\"\n                    data-row-index=\"4\"\n                    style=\"                    padding:10px;\n                    \"\n                    >\n                                        <a class=\"wpdt-link-content\" href=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1397.pdf\"  rel=\"\" target=\"_blank\" data-cell-id=\"43\" data-link-url=\"https:\/\/noavaranhesab.com\/wp-content\/uploads\/2025\/09\/zaraeb-tashkhis-amalkard-1397.pdf\" data-link-text=\"\u062f\u0627\u0646\u0644\u0648\u062f\" data-link-target=\"true\" data-link-nofollow=\"0\" data-link-noreferrer=\"0\" data-link-sponsored=\"0\" data-link-btn-status=\"0\" data-link-btn-class=\"\" data-link-content=\"wpdt-link-content\">\u062f\u0627\u0646\u0644\u0648\u062f<\/a>                    <\/td>\n                                        <\/tr>\n                    <\/table>\n<\/div><style id='wpdt-custom-style-4'>\n.wpdt-fs-000014 { font-size: 14px !important;}\n.wpdt-tc-000000 { color: #000000 !important;}\n.wpdt-tc-3F51B5 { color: #3F51B5 !important;}\n<\/style>\n<\/span><\/div>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u062a\u062d\u0644\u06cc\u0644 \u0636\u0631\u0627\u06cc\u0628 \u06f1\u06f3\u06f9\u06f4 \u062a\u0627 \u06f1\u06f3\u06f9\u06f7<\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<ul>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f4: \u0646\u062e\u0633\u062a\u06cc\u0646 \u0633\u0627\u0644\u06cc \u0628\u0648\u062f \u06a9\u0647 \u0636\u0631\u0627\u06cc\u0628 \u0628\u0627 \u062f\u0642\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0627\u0635\u0646\u0627\u0641 \u0645\u062e\u062a\u0644\u0641 \u0628\u0627\u0632\u0646\u06af\u0631\u06cc \u0634\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f5: \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0645\u062d\u0633\u0648\u0633\u06cc \u062f\u0631 \u0628\u0631\u062e\u06cc \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc \u0648 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0627\u0639\u0645\u0627\u0644 \u0634\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f6: \u062a\u0645\u0631\u06a9\u0632 \u0627\u0635\u0644\u06cc \u0628\u0631 \u06a9\u0627\u0647\u0634 \u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0648\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0633\u0627\u0644 \u06f1\u06f3\u06f9\u06f7: \u0627\u0635\u0644\u0627\u062d\u0627\u062a\u06cc \u062f\u0631 \u0636\u0631\u0627\u06cc\u0628 \u062a\u0648\u0644\u06cc\u062f\u06cc \u0648 \u062e\u062f\u0645\u0627\u062a\u06cc \u0627\u0639\u0645\u0627\u0644 \u0634\u062f \u062a\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u0627\u0642\u0639\u06cc\u200c\u062a\u0631 \u0634\u0648\u062f.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\"><span style=\"color: #000000;\">\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc<\/span><\/h2>\n<div dir=\"auto\"><\/div>\n<div dir=\"auto\"><span style=\"color: #000000;\">\u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0628\u0632\u0627\u0631\u06cc \u062d\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u0647\u0633\u062a\u0646\u062f. \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u062c\u062f\u0627\u0648\u0644 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u06f1\u06f3\u06f9\u06f4 \u062a\u0627 \u06f1\u06f3\u06f9\u06f7 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0631\u0648\u0646\u062f \u062a\u063a\u06cc\u06cc\u0631 \u0636\u0631\u0627\u06cc\u0628 \u0631\u0627 \u0645\u0634\u0627\u0647\u062f\u0647 \u06a9\u0631\u062f \u0648 \u0628\u0631\u0627\u06cc \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647\u062a\u0631 \u062a\u0635\u0645\u06cc\u0645 \u06af\u0631\u0641\u062a. \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u062c\u0632\u0626\u06cc\u0627\u062a \u06a9\u0627\u0645\u0644\u060c \u06a9\u0627\u0641\u06cc \u0627\u0633\u062a \u0628\u0647 \u062c\u062f\u0648\u0644 \u0628\u0627\u0644\u0627 \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0641\u0627\u06cc\u0644 PDF \u0647\u0631 \u0633\u0627\u0644 \u0631\u0627 \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u0646\u06cc\u062f.<\/span><\/div>\n<p>&nbsp;<\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u067e\u0631\u0633\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u062f\u0627\u0648\u0644<\/span><\/h2>\n<p>&nbsp;<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0686\u0647 \u0646\u0647\u0627\u062f\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f\u061f<\/span><\/h3>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0627\u06cc\u0646 \u0636\u0631\u0627\u06cc\u0628 \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 \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0647\u0631 \u0633\u0627\u0644 \u062f\u0631 \u0642\u0627\u0644\u0628 \u062c\u062f\u0627\u0648\u0644 \u0631\u0633\u0645\u06cc \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/div>\n<p>&nbsp;<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0686\u0631\u0627 \u0628\u0627\u06cc\u062f \u0636\u0631\u0627\u06cc\u0628 \u0647\u0631 \u0633\u0627\u0644 \u0631\u0627 \u0628\u062f\u0627\u0646\u06cc\u0645\u061f<\/span><\/h3>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0686\u0648\u0646 \u0645\u0628\u0646\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0639\u0645\u0644\u06a9\u0631\u062f \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0634\u0645\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0647\u0645\u0627\u0646 \u0636\u0631\u0627\u06cc\u0628 \u0627\u0633\u062a. \u0622\u06af\u0627\u0647\u06cc \u0627\u0632 \u0636\u0631\u0627\u06cc\u0628 \u0628\u0647 \u06a9\u0627\u0647\u0634 \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/div>\n<p>&nbsp;<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0622\u06cc\u0627 \u0636\u0631\u0627\u06cc\u0628 \u0628\u0631\u0627\u06cc \u0647\u0645\u0647 \u0645\u0634\u0627\u063a\u0644 \u06cc\u06a9\u0633\u0627\u0646 \u0627\u0633\u062a\u061f<\/span><\/h3>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u062e\u06cc\u0631. \u0636\u0631\u0627\u06cc\u0628 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a (\u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062e\u062f\u0645\u0627\u062a\u06cc\u060c \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648&#8230;) \u0645\u062a\u0641\u0627\u0648\u062a \u0647\u0633\u062a\u0646\u062f.<\/span><\/div>\n<div class=\"adL\" dir=\"auto\" style=\"text-align: justify;\"><\/div>\n","protected":false},"excerpt":{"rendered":"\u0645\u0642\u062f\u0645\u0647\r\n\u0627\u06af\u0631 \u0634\u0645\u0627 \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062e\u062f\u0645\u0627\u062a\u06cc \u06cc\u0627 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u062f\u0627\u0631\u06cc\u062f\u060c \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0628\u0627 \u0639\u0628\u0627\u0631\u062a \u0636\u0631\u0627\u06cc\u0628 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0634\u0646\u0627 \u0647\u0633\u062a\u06cc\u062f. \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0631 \u0633\u0627\u0644\u0647 \u0636\u0631\u0627\u06cc\u0628 \u0645\u0634\u062e\u0635\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0635\u0646\u0627\u0641...","protected":false},"author":169,"featured_media":14508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[147,146,16],"tags":[],"class_list":["post-14498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-articles","category-news","category-blog-presumptive-coefficient"],"_links":{"self":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/users\/169"}],"replies":[{"embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/comments?post=14498"}],"version-history":[{"count":4,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14498\/revisions"}],"predecessor-version":[{"id":14506,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14498\/revisions\/14506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/media\/14508"}],"wp:attachment":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/media?parent=14498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/categories?post=14498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/tags?post=14498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}