{"id":14510,"date":"2025-09-22T20:27:18","date_gmt":"2025-09-22T16:57:18","guid":{"rendered":"https:\/\/noavaranhesab.com\/?p=14510"},"modified":"2025-09-22T20:27:18","modified_gmt":"2025-09-22T16:57:18","slug":"direct-taxation-law-147","status":"publish","type":"post","link":"https:\/\/noavaranhesab.com\/home-2\/direct-taxation-law-147\/","title":{"rendered":"\u0645\u0627\u062f\u0647 147 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645"},"content":{"rendered":"<h2 dir=\"auto\"><span style=\"color: #000000;\">\u062c\u0632\u0626\u06cc\u0627\u062a \u0645\u0627\u062f\u0647 147 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/h2>\n<p>&nbsp;<\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0634\u0631\u0627\u06cc\u0637 \u0645\u062a\u06a9\u06cc \u0628\u0648\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647 \u0645\u062f\u0627\u0631\u06a9 \u062f\u0631 \u062d\u062f\u0648\u062f \u0645\u0642\u0631\u0631\u0627\u062a \u0646\u0627\u0638\u0631 \u0628\u0631 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc<\/span><\/h3>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0628\u0627 \u0639\u0646\u0627\u06cc\u062a \u0628\u0647 \u0627\u0647\u062a\u0645\u0627\u0645 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u062e\u0648\u062f\u0627\u0638\u0647\u0627\u0631\u06cc \u0648 \u062a\u0633\u0647\u06cc\u0644 \u0641\u0631\u0627\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u062a\u0628\u06cc\u06cc\u0646 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u062f\u0647 147 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0645\u0642\u0631\u0631 \u0645\u06cc\u200c\u062f\u0627\u0631\u062f:<\/span><\/div>\n<div dir=\"auto\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">1. \u06a9\u0644\u06cc\u0647 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0646\u062f \u0628\u0647 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u06a9\u0647 \u062d\u0627\u0626\u0632 \u0634\u0631\u0627\u06cc\u0637 \u0630\u06cc\u0644 \u0628\u0627\u0634\u062f\u060c \u0628\u0647 \u062f\u0644\u06cc\u0644 &#8220;\u062f\u0631 \u062d\u062f\u0648\u062f \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u062a\u06a9\u06cc \u0628\u0647 \u0645\u062f\u0627\u0631\u06a9 \u0628\u0648\u062f\u0646&#8221; \u062f\u0631 \u0647\u06cc\u0686\u200c\u06cc\u06a9 \u0627\u0632 \u0631\u0633\u06cc\u062f\u06af\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0645\u0631\u0627\u062d\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0631\u062f \u0646\u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a:<\/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 \u0645\u0642\u0627\u0644\u0647 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/noavaranhesab.com\/tax-installment-of-the-declared-performance\/\">\u062a\u0641\u0648\u06cc\u0636 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062a\u0642\u0633\u06cc\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0628\u0631\u0627\u0632\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1403 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc<\/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<ul>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0635\u062f\u0648\u0631 \u0628\u062f\u0648\u0646 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u06a9\u0647 \u062a\u0648\u0633\u0637 \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u06cc\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u063a\u06cc\u0631\u0648\u0627\u0642\u0639\u06cc \u0648 \u0635\u0648\u0631\u06cc \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0648\u0636\u0639\u06cc\u062a \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc\u060c &#8220;\u0627\u0628\u0637\u0627\u0644\u200c\u0634\u062f\u0647&#8221; \u0646\u0628\u0627\u0634\u062f.<\/span><\/li>\n<\/ul>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">2. \u0627\u0632 \u0645\u0635\u0627\u062f\u06cc\u0642 \u0628\u0646\u062f\u0647\u0627\u06cc (12-1) \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0646\u067e\u0630\u06cc\u0631\u0641\u062a\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u200c\u0627\u062e\u062a\u0635\u0627\u0635 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0635\u0648\u0631\u06cc \u0648 \u0645\u062c\u0647\u0648\u0644\u200c\u0627\u0644\u0645\u06a9\u0627\u0646 \u0648 (13-1) \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0639\u0627\u0645\u0644\u0647 \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u06af\u0631\u0648\u0647 \u06cc\u0627 \u0648\u0627\u0628\u0633\u062a\u0647 \u06a9\u0647 \u0645\u0646\u062c\u0631 \u0628\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0648\u062f \u0628\u0647 \u062a\u0645\u0627\u0645 \u06cc\u0627 \u0628\u0639\u0636\u06cc \u0627\u0632 \u0627\u0639\u0636\u0627\u0621 \u06af\u0631\u0648\u0647 \u0648 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0645\u0634\u0648\u0642\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0646\u0631\u062e \u0635\u0641\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0628\u0631\u0627\u06cc \u0627\u062c\u062a\u0646\u0627\u0628 \u0627\u0632 \u0627\u062c\u0631\u0627\u06cc \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u062f\u0647 44 \u0622\u06cc\u06cc\u0646\u200c\u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 219 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0627\u0634\u062f.<\/span><\/div>\n<p>&nbsp;<\/p>\n<div dir=\"auto\" style=\"text-align: center;\"><strong><span style=\"color: #000000;\"><span style=\"color: #000000;\">\u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f <\/span><\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/noavaranhesab.com\/instructions-for-direct-taxes\/\">\u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0645\u0627\u062f\u0647 100 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/a><\/span> <span style=\"color: #000000;\">\u0631\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0641\u0631\u0645\u0627\u06cc\u06cc\u062f.<\/span><\/strong><\/div>\n<p>&nbsp;<\/p>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0634\u0631\u0627\u06cc\u0637 \u0641\u0648\u0642\u060c \u0628\u0647 \u0635\u0631\u0641 \u063a\u06cc\u0631\u0648\u0627\u0642\u0639\u06cc \u0628\u0648\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647 \u06cc\u0627 \u062e\u0631\u06cc\u062f\u060c \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0631\u0628\u0648\u0637\u0647 \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0627\u062c\u0631\u0627 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/span><\/div>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0633\u06cc\u062f \u0645\u062d\u0645\u062f\u0647\u0627\u062f\u06cc \u0633\u0628\u062d\u0627\u0646\u06cc\u0627\u0646<\/span><\/h3>\n<h3 dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0631\u0626\u06cc\u0633 \u06a9\u0644 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631<\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"\u062c\u0632\u0626\u06cc\u0627\u062a \u0645\u0627\u062f\u0647 147 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\r\n&nbsp;\r\n\u0634\u0631\u0627\u06cc\u0637 \u0645\u062a\u06a9\u06cc \u0628\u0648\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647 \u0645\u062f\u0627\u0631\u06a9 \u062f\u0631 \u062d\u062f\u0648\u062f \u0645\u0642\u0631\u0631\u0627\u062a \u0646\u0627\u0638\u0631 \u0628\u0631 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc\r\n\r\n\u0628\u0627 \u0639\u0646\u0627\u06cc\u062a \u0628\u0647 \u0627\u0647\u062a\u0645\u0627\u0645 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u062e\u0648\u062f\u0627\u0638\u0647...","protected":false},"author":169,"featured_media":14512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[147,146,135],"tags":[],"class_list":["post-14510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-articles","category-news","category-blog-direct-tax-law"],"_links":{"self":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14510","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=14510"}],"version-history":[{"count":1,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14510\/revisions"}],"predecessor-version":[{"id":14511,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/posts\/14510\/revisions\/14511"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/media\/14512"}],"wp:attachment":[{"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/media?parent=14510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/categories?post=14510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noavaranhesab.com\/home-2\/wp-json\/wp\/v2\/tags?post=14510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}