{"id":6991,"date":"2025-10-23T11:25:01","date_gmt":"2025-10-23T07:55:01","guid":{"rendered":"https:\/\/hihesab.com\/blog\/?p=6991"},"modified":"2025-10-23T11:41:54","modified_gmt":"2025-10-23T08:11:54","slug":"tax-procedure-regulation-amendment","status":"publish","type":"post","link":"https:\/\/hihesab.com\/blog\/accounting\/tax-procedure-regulation-amendment\/","title":{"rendered":"\u062a\u062d\u0644\u06cc\u0644 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0628\u0646\u062f (\u06f4) \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06f1\u06f4\u06f0\u06f4"},"content":{"rendered":"<p><!-- \u0634\u0631\u0648\u0639: \u062c\u062f\u0648\u0644 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc | hihesab --><\/p>\n<div class=\"tax-circular-wrap\" dir=\"rtl\" lang=\"fa\" style=\"margin: 16px 0;\">\n<style>\n    .tax-circular-wrap{font-size:16px;line-height:1.9}<br \/>\n    .tax-circular{width:100%;border-collapse:separate;border-spacing:0;min-width:320px;background:#fff;border:1px solid #e5e7eb;border-radius:12px;overflow:hidden}<br \/>\n    .tax-circular caption{caption-side:top;text-align:right;font-weight:700;font-size:18px;padding:14px 16px;background:#f8fafc;border-bottom:1px solid #e5e7eb}<br \/>\n    .tax-circular th,.tax-circular td{vertical-align:top;padding:12px 14px}<br \/>\n    .tax-circular th{width:180px;background:#f9fafb;font-weight:700;border-bottom:1px solid #eef2f7;color:#111827}<br \/>\n    .tax-circular td{border-bottom:1px solid #f1f5f9;color:#111827}<br \/>\n    .tax-circular .meta{display:flex;gap:12px;flex-wrap:wrap}<br \/>\n    .tax-circular .tag{display:inline-block;background:#eef2ff;color:#3730a3;border:1px solid #e0e7ff;border-radius:999px;padding:2px 10px;font-size:13px}<br \/>\n    .tax-circular ul{margin:0;padding:0 18px}<br \/>\n    .tax-circular li{margin:4px 0}<br \/>\n    .tax-circular .note{background:#f8fafc;border:1px dashed #cbd5e1;border-radius:8px;padding:12px 12px;margin-top:8px}<br \/>\n    .tax-circular .muted{color:#475569}<br \/>\n    @media (max-width:640px){<br \/>\n      .tax-circular th{width:120px}<br \/>\n      .tax-circular{font-size:15px}<br \/>\n    }<br \/>\n    \/* \u0627\u0633\u06a9\u0631\u0648\u0644 \u0627\u0641\u0642\u06cc \u0631\u0648\u06cc \u0645\u0648\u0628\u0627\u06cc\u0644 *\/<br \/>\n    .table-scroll{overflow-x:auto}<br \/>\n  <\/style>\n<div class=\"table-scroll\">\n<table class=\"tax-circular\">\n<caption>\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0648 \u0627\u0635\u0644\u0627\u062d \u0628\u0646\u062f \u06f4 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/caption>\n<tbody>\n<tr>\n<th>\u0634\u0645\u0627\u0631\u0647<\/th>\n<td>\u06f5\u06f8\/\u06f1\u06f4\u06f0\u06f4\/\u06f2\u06f0\u06f0<\/td>\n<\/tr>\n<tr>\n<th>\u062a\u0627\u0631\u06cc\u062e<\/th>\n<td>\u06f1\u06f7\/\u06f0\u06f6\/\u06f1\u06f4\u06f0\u06f4<\/td>\n<\/tr>\n<tr>\n<th>\u0645\u0648\u0627\u062f<\/th>\n<td class=\"meta\"><span class=\"tag\">\u06f2\u06f1\u06f6<\/span><br \/>\n<span class=\"tag\">\u06f2\u06f3\u06f8<\/span><br \/>\n<span class=\"tag\">\u06f2\u06f4\u06f4<\/span><br \/>\n<span class=\"tag\">\u06f2\u06f4\u06f7<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u0645\u062e\u0627\u0637\u0628\u0627\u0646 \/ \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646<\/th>\n<td>\u0627\u062f\u0627\u0631\u0627\u062a \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \/ \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/td>\n<\/tr>\n<tr>\n<th>\u0645\u0648\u0636\u0648\u0639<\/th>\n<td>\u0627\u0635\u0644\u0627\u062d \u0628\u0646\u062f \u06f4 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/td>\n<\/tr>\n<tr>\n<th>\u0645\u062a\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc<\/th>\n<td>\n<p class=\"muted\">\u0645\u0641\u0627\u062f \u0628\u0646\u062f (\u06f4) \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0628\u0644\u0627\u063a\u06cc \u0628\u0647 \u0645\u0648\u062c\u0628 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 \u06f1\u06f1\u06f7\u06f3\u06f0\u06f0 \u0645\u0648\u0631\u062e \u06f1\u06f3\/\u06f1\u06f1\/\u06f1\u06f3\u06f8\u06f7 \u0627\u0632 \u0632\u0645\u0627\u0646 \u0635\u062f\u0648\u0631 \u0628\u0647 \u0634\u0631\u062d \u0630\u06cc\u0644 \u0627\u0635\u0644\u0627\u062d \u0645\u06cc\u200c\u06af\u0631\u062f\u062f:<\/p>\n<div class=\"note\"><strong>\u0628\u0646\u062f \u06f4 \u2013 \u0645\u0634\u062e\u0635\u0627\u062a \u0628\u0631\u06af \u0627\u0639\u062a\u0631\u0627\u0636<\/strong><br \/>\n\u0628\u0627 \u0639\u0646\u0627\u06cc\u062a \u0628\u0647 \u0633\u0627\u0645\u0627\u0646\u0647\u200c\u0627\u06cc \u0634\u062f\u0646 \u0637\u0631\u062d \u0634\u06a9\u0627\u06cc\u062a \u0645\u0648\u062f\u06cc\u0627\u0646\u060c \u062a\u06a9\u0645\u06cc\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u06a9\u0641\u0627\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f:<\/p>\n<ul>\n<li>\u06f1) \u0645\u0648\u0636\u0648\u0639 \u0645\u0648\u0631\u062f \u0627\u0639\u062a\u0631\u0627\u0636\u061b<\/li>\n<li>\u06f2) \u062e\u0648\u0627\u0633\u062a\u0647 \u0645\u0648\u062f\u06cc\u061b<\/li>\n<li>\u06f3) \u0627\u0633\u0646\u0627\u062f\u060c \u0645\u062f\u0627\u0631\u06a9 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u062f\u0644\u0647 \u0628\u0647 \u0627\u0646\u0636\u0645\u0627\u0645 \u0634\u0631\u062d \u062f\u0642\u06cc\u0642 \u0622\u0646.<\/li>\n<\/ul>\n<\/div>\n<div class=\"note\"><strong>\u274c \u0627\u0639\u062a\u0631\u0627\u0636 \u062e\u0627\u0631\u062c \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647<\/strong><br \/>\n\u062f\u0631 \u0627\u06cc\u0646 \u062d\u0627\u0644\u062a\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0645\u0648\u0627\u0631\u062f \u0641\u0648\u0642\u060c \u062f\u0631\u062c \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 <u>\u0636\u0631\u0648\u0631\u06cc<\/u> \u0627\u0633\u062a:<\/p>\n<ul>\n<li>\u06f1) \u0645\u0634\u062e\u0635\u0627\u062a \u0647\u0648\u06cc\u062a\u06cc \u0645\u0648\u062f\u06cc (\u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc)\u061b<\/li>\n<li>\u06f2) \u0646\u0634\u0627\u0646\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0627 \u0630\u06a9\u0631 \u06a9\u062f \u067e\u0633\u062a\u06cc\u060c \u062a\u0644\u0641\u0646 \u062a\u0645\u0627\u0633 \u0648 \u0622\u062f\u0631\u0633 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc (\u062d\u0633\u0628 \u0645\u0648\u0631\u062f)\u061b<\/li>\n<li>\u06f3) \u0634\u0645\u0627\u0631\u0647 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0648\u062f\u06cc\u061b<\/li>\n<li>\u06f4) \u0645\u0646\u0628\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u0631\u062f \u0627\u0639\u062a\u0631\u0627\u0636\u061b<\/li>\n<li>\u06f5) \u0627\u062f\u0627\u0631\u0647 \u06a9\u0644 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u0628\u0648\u0637\u0647\u061b<\/li>\n<li>\u06f6) \u0634\u0645\u0627\u0631\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06cc\u0627 \u0645\u0644\u06cc \u06cc\u0627 \u06a9\u062f \u0627\u062a\u0628\u0627\u0639 \u063a\u06cc\u0631\u0627\u06cc\u0631\u0627\u0646\u06cc\u061b<\/li>\n<li>\u06f7) \u0627\u0645\u0636\u0627\u0621 \u06cc\u0627 \u0627\u062b\u0631 \u0627\u0646\u06af\u0634\u062a \u0645\u0648\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \/ \u0648\u06a9\u06cc\u0644 \u062a\u0627\u0645\u200c\u0627\u0644\u0627\u062e\u062a\u06cc\u0627\u0631 \/ \u062f\u0627\u0631\u0646\u062f\u06af\u0627\u0646 \u062d\u0642 \u0627\u0645\u0636\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0622\u062e\u0631\u06cc\u0646 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0645\u062c\u0645\u0639 \u0639\u0645\u0648\u0645\u06cc \u0645\u0633\u062a\u0646\u062f \u0628\u0647 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0631\u0633\u0645\u06cc \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u0647\u0631 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc.<\/li>\n<\/ul>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<th>\u0627\u0645\u0636\u0627\u0621<\/th>\n<td>\u0633\u06cc\u062f \u0645\u062d\u0645\u062f\u0647\u0627\u062f\u06cc \u0633\u0628\u062d\u0627\u0646\u06cc\u0627\u0646 \/ \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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u062c\u062f\u06cc\u062f \u0628\u0646\u062f (\u06f4) \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062a\u062d\u0648\u0644\u06cc \u0628\u0646\u06cc\u0627\u062f\u06cc\u0646 \u062f\u0631 \u0646\u0638\u0627\u0645 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0628\u0647 \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647\u060c \u06a9\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0628\u062e\u0634\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0627\u062e\u06cc\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0648 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u0627\u0628\u0644\u0627\u063a \u0634\u062f\u0647\u060c \u0641\u0631\u0622\u06cc\u0646\u062f \u0633\u0646\u062a\u06cc \u0648 \u06a9\u0627\u063a\u0630\u06cc \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u0648\u062f\u06cc\u0627\u0646 \u0631\u0627 \u0628\u0647 \u06cc\u06a9 <strong>\u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0645\u0627\u0645\u200c\u062f\u06cc\u062c\u06cc\u062a\u0627\u0644 \u0648 \u0633\u0627\u0645\u0627\u0646\u0647\u200c\u0645\u062d\u0648\u0631<\/strong> \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0641\u0647\u0631\u0633\u062a \u0645\u0637\u0627\u0644\u0628<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hihesab.com\/blog\/accounting\/tax-procedure-regulation-amendment\/#%D9%87%D8%AF%D9%81_%D8%A7%D8%B5%D9%84%DB%8C_%D8%A7%D8%B5%D9%84%D8%A7%D8%AD%DB%8C%D9%87_%D8%A8%D9%86%D8%AF_%DB%B4\" >\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0628\u0646\u062f (\u06f4)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hihesab.com\/blog\/accounting\/tax-procedure-regulation-amendment\/#%D9%85%D8%A7%D9%87%DB%8C%D8%AA_%D8%AD%D9%82%D9%88%D9%82%DB%8C_%D8%AA%D8%BA%DB%8C%DB%8C%D8%B1%D8%A7%D8%AA\" >\u0645\u0627\u0647\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hihesab.com\/blog\/accounting\/tax-procedure-regulation-amendment\/#%D8%A7%D9%84%D8%B2%D8%A7%D9%85_%D8%B3%D8%A7%D9%85%D8%A7%D9%86%D9%87%E2%80%8C%D8%A7%DB%8C_%D8%A8%D9%88%D8%AF%D9%86_%D9%88_%D9%85%D9%88%D8%A7%D8%B1%D8%AF_%D8%A7%D8%B3%D8%AA%D8%AB%D9%86%D8%A7\" >\u0627\u0644\u0632\u0627\u0645 \u0633\u0627\u0645\u0627\u0646\u0647\u200c\u0627\u06cc \u0628\u0648\u062f\u0646 \u0648 \u0645\u0648\u0627\u0631\u062f \u0627\u0633\u062a\u062b\u0646\u0627<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hihesab.com\/blog\/accounting\/tax-procedure-regulation-amendment\/#%D8%AA%D8%AD%D9%84%DB%8C%D9%84_%D8%A2%D8%AB%D8%A7%D8%B1_%D8%A7%D8%B5%D9%84%D8%A7%D8%AD%DB%8C%D9%87\" >\u062a\u062d\u0644\u06cc\u0644 \u0622\u062b\u0627\u0631 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%D9%87%D8%AF%D9%81_%D8%A7%D8%B5%D9%84%DB%8C_%D8%A7%D8%B5%D9%84%D8%A7%D8%AD%DB%8C%D9%87_%D8%A8%D9%86%D8%AF_%DB%B4\"><\/span><strong>\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0628\u0646\u062f<\/strong> <strong>(<\/strong><strong>\u06f4<\/strong><strong>)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0647\u062f\u0641 \u0627\u0632 \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u060c <strong>\u062f\u06cc\u062c\u06cc\u062a\u0627\u0644\u06cc\u200c\u0633\u0627\u0632\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0627\u0633\u062a\u061b \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627 \u06a9\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u062f\u0648\u0646 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc\u060c \u0627\u0639\u062a\u0631\u0627\u0636 \u062e\u0648\u062f \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0642\u062f\u0627\u0645 \u0628\u0627\u0639\u062b <strong>\u06a9\u0627\u0647\u0634 \u0628\u0648\u0631\u0648\u06a9\u0631\u0627\u0633\u06cc \u0627\u062f\u0627\u0631\u06cc\u060c \u062d\u0630\u0641 \u0645\u062f\u0627\u0631\u06a9 \u062a\u06a9\u0631\u0627\u0631\u06cc\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0642\u062a \u0648 \u0633\u0631\u0639\u062a \u0631\u0633\u06cc\u062f\u06af\u06cc<\/strong> \u0648 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a <strong>\u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7%D9%87%DB%8C%D8%AA_%D8%AD%D9%82%D9%88%D9%82%DB%8C_%D8%AA%D8%BA%DB%8C%DB%8C%D8%B1%D8%A7%D8%AA\"><\/span><strong>\u0645\u0627\u0647\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u062c\u062f\u06cc\u062f\u060c \u0645\u0627\u0647\u06cc\u062a \u062d\u0642 \u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0648\u062f\u06cc \u0631\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u0646\u062f\u0627\u062f\u0647 \u0627\u0633\u062a\u061b \u0628\u0644\u06a9\u0647 \u0641\u0642\u0637 <strong>\u0646\u062d\u0648\u0647 \u0627\u062c\u0631\u0627\u06cc \u0628\u0646\u062f<\/strong><strong> (<\/strong><strong>\u06f4<\/strong><strong>)<\/strong> \u0631\u0627 \u0628\u0647\u200c\u0631\u0648\u0632 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0645\u0648\u062f\u06cc \u0647\u0645\u0686\u0646\u0627\u0646 \u0627\u0632 \u062d\u0642 \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a\u060c \u0627\u0645\u0627 \u0631\u0648\u0634 \u062b\u0628\u062a \u0627\u06cc\u0646 \u0627\u0639\u062a\u0631\u0627\u0636 \u0627\u0632 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u06a9\u0627\u063a\u0630\u06cc \u0628\u0647 <strong>\u0633\u0627\u0645\u0627\u0646\u0647 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc<\/strong> \u0645\u0646\u062a\u0642\u0644 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u062d\u0648\u0644\u060c \u0645\u0648\u062c\u0628 \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc\u060c \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc \u062f\u0631 \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%B2%D8%A7%D9%85_%D8%B3%D8%A7%D9%85%D8%A7%D9%86%D9%87%E2%80%8C%D8%A7%DB%8C_%D8%A8%D9%88%D8%AF%D9%86_%D9%88_%D9%85%D9%88%D8%A7%D8%B1%D8%AF_%D8%A7%D8%B3%D8%AA%D8%AB%D9%86%D8%A7\"><\/span><strong>\u0627\u0644\u0632\u0627\u0645 \u0633\u0627\u0645\u0627\u0646\u0647\u200c\u0627\u06cc \u0628\u0648\u062f\u0646 \u0648 \u0645\u0648\u0627\u0631\u062f \u0627\u0633\u062a\u062b\u0646\u0627<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0632 \u0627\u06cc\u0646 \u067e\u0633\u060c <strong>\u0633\u0627\u0645\u0627\u0646\u0647 \u062f\u0627\u062f\u0631\u0633\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc<\/strong> \u0645\u0631\u062c\u0639 \u0631\u0633\u0645\u06cc \u0648 \u0642\u0627\u0646\u0648\u0646\u06cc \u062b\u0628\u062a \u0627\u0639\u062a\u0631\u0627\u0636\u0627\u062a \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0627\u06cc\u062f \u0627\u0639\u062a\u0631\u0627\u0636 \u062e\u0648\u062f \u0631\u0627 \u0635\u0631\u0641\u0627\u064b \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0627\u06cc\u0646 \u0633\u0627\u0645\u0627\u0646\u0647 \u062b\u0628\u062a \u06a9\u0646\u0646\u062f \u062a\u0627 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062f\u0627\u062f\u0631\u0633\u06cc \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u062f\u0631 \u0645\u0648\u0627\u0631\u062f \u062e\u0627\u0635 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class=\"ez-toc-section\" id=\"%D8%AA%D8%AD%D9%84%DB%8C%D9%84_%D8%A2%D8%AB%D8%A7%D8%B1_%D8%A7%D8%B5%D9%84%D8%A7%D8%AD%DB%8C%D9%87\"><\/span><strong>\u062a\u062d\u0644\u06cc\u0644 \u0622\u062b\u0627\u0631 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0635\u0644\u0627\u062d \u0628\u0646\u062f (\u06f4) \u0631\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06af\u0627\u0645\u06cc \u0645\u0647\u0645 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc <strong>\u0646\u0648\u0633\u0627\u0632\u06cc \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u062f\u0627\u0631\u06cc \u0648 \u062a\u062d\u0642\u0642 \u0639\u062f\u0627\u0644\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong> \u062f\u0627\u0646\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0636\u0645\u0646 \u06a9\u0627\u0647\u0634 \u062d\u062c\u0645 \u0627\u0633\u0646\u0627\u062f \u06a9\u0627\u063a\u0630\u06cc\u060c \u0645\u0648\u062c\u0628 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