{"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 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.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<h2><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><\/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><strong>\u0645\u0627\u0647\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a<\/strong><\/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 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