{"id":904,"date":"2024-08-26T03:53:21","date_gmt":"2024-08-26T00:23:21","guid":{"rendered":"https:\/\/tabanhesab.ir\/?page_id=904"},"modified":"2024-08-26T05:35:18","modified_gmt":"2024-08-26T02:05:18","slug":"%d8%a8%d8%ae%d8%b4%d9%86%d8%a7%d9%85%d9%87-%d9%87%d8%a7","status":"publish","type":"page","link":"https:\/\/tabanhesab.ir\/?page_id=904","title":{"rendered":"\u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0647\u0627"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"904\" class=\"elementor elementor-904\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32b3ff3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32b3ff3e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container 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data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-4980537\" data-id=\"4980537\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebd4daf elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ebd4daf\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7a208f9\" data-id=\"7a208f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ede1aa elementor-widget elementor-widget-heading\" data-id=\"0ede1aa\" data-element_type=\"widget\" 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class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61422cc elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61422cc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9786df6\" data-id=\"9786df6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96e110f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"96e110f\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-2d197c6\" data-id=\"2d197c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1485dbc elementor-widget elementor-widget-heading\" data-id=\"1485dbc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u062a\u0635\u0648\u06cc\u0631 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0628\u0646\u062f (3) \u0636\u0648\u0627\u0628\u0637 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 172 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0628\u0646\u06cc \u0628\u0631 \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\u0646 \u0639\u0628\u0627\u0631\u062a \u00ab\u06a9\u0644\u06cc\u0647 \u0648\u062c\u0648\u0647\u06cc \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0648 \u062d\u0642\u0648\u0642\u06cc \u063a\u06cc\u0631 \u062f\u0648\u0644\u062a\u06cc \u0648 \u062e\u06cc\u0631\u06cc\u0646\u060c \u0628\u0647 \u062d\u0633\u0627\u0628 \u0645\u062c\u0645\u0639 \u062e\u06cc\u0631\u06cc\u0646 \u0633\u0644\u0627\u0645\u062a \u06a9\u0634\u0648\u0631 (\u0634\u0639\u0628\u0647 \u06af\u0644\u0633\u062a\u0627\u0646) \u0628\u0627\u0628\u062a \u0633\u0627\u062e\u062a\u060c \u062a\u062c\u0647\u06cc\u0632 \u0648 \u062a\u0648\u0633\u0639\u0647 \u0628\u06cc\u0645\u0627\u0631\u0633\u062a\u0627\u0646 200 \u062a\u062e\u062a\u062e\u0648\u0627\u0628\u06cc \u0633\u0631\u0637\u0627\u0646 \u0646\u0648\u0631 \u062a\u062d\u062a \u0645\u0627\u0644\u06a9\u06cc\u062a \u062f\u0627\u0646\u0634\u06af\u0627\u0647 \u0639\u0644\u0648\u0645 \u067e\u0632\u0634\u06a9\u06cc \u0627\u0633\u062a\u0627\u0646 \u06af\u0644\u0633\u062a\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u06cc \u06af\u0631\u062f\u062f\u060c \u067e\u0633 \u0627\u0632 \u062a\u0627\u06cc\u06cc\u062f \u0645\u062f\u06cc\u0631 \u0645\u0627\u0644\u06cc \u0648 \u0631\u06cc\u0627\u0633\u062a \u062f\u0627\u0646\u0634\u06af\u0627\u0647 \u0639\u0644\u0648\u0645 \u067e\u0632\u0634\u06a9\u06cc \u06af\u0644\u0633\u062a\u0627\u0646\u00bb \u0628\u0647 \u0627\u0646\u062a\u0647\u0627\u06cc \u0641\u0647\u0631\u0633\u062a \u0645\u0648\u0633\u0633\u0627\u062a \u0648 \u0627\u0646\u062c\u0645\u0646 \u0647\u0627\u06cc \u0628\u0646\u062f \u0645\u0630\u06a9\u0648\u0631\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1ed6dca\" data-id=\"1ed6dca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-690336d elementor-widget elementor-widget-text-editor\" data-id=\"690336d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/33629\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9d017f5\" data-id=\"9d017f5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ddeeb1 elementor-widget elementor-widget-text-editor\" data-id=\"0ddeeb1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u062a\u0627\u0631\u06cc\u062e : 1403\/05\/1\u06f3<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1c44e99\" data-id=\"1c44e99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dd3878 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7dd3878\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/4\/4\/172\/6281\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ec3c99 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ec3c99\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-468ec35\" data-id=\"468ec35\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38d4a28 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"38d4a28\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1cd7b33\" data-id=\"1cd7b33\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de0e375 elementor-widget elementor-widget-heading\" data-id=\"de0e375\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0635\u062f\u0648\u0631 \u06af\u0648\u0627\u0647\u06cc \u0627\u0642\u0627\u0645\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u0628\u0631\u062e\u0637\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6855113\" data-id=\"6855113\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f7e2f2 elementor-widget elementor-widget-text-editor\" data-id=\"0f7e2f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :200\/1403\/9 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5031754\" data-id=\"5031754\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc605d2 elementor-widget elementor-widget-text-editor\" data-id=\"cc605d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/05\/10 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1bf973b\" data-id=\"1bf973b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c229a13 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c229a13\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/4\/4\/168\/6279\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-264978b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"264978b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-36af1a1\" data-id=\"36af1a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31f7d33 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"31f7d33\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-0b3e299\" data-id=\"0b3e299\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3caf5b0 elementor-widget elementor-widget-heading\" data-id=\"3caf5b0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0631\u0641\u0639 \u0627\u0628\u0647\u0627\u0645 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062d\u0642\u0648\u0642 \u062f\u0631 \u0633\u0627\u0644 1403 \u0628\u0627 \u0639\u0646\u0627\u06cc\u062a \u0628\u0647 \u0627\u062d\u06a9\u0627\u0645 \u0628\u0646\u062f (\u062b) \u062a\u0628\u0635\u0631\u0647 15 \u0642\u0627\u0646\u0648\u0646 \u0628\u0648\u062f\u062c\u0647 \u0633\u0627\u0644 1403 \u06a9\u0644 \u06a9\u0634\u0648\u0631\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-036c537\" data-id=\"036c537\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ddb443 elementor-widget elementor-widget-text-editor\" data-id=\"3ddb443\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/9057\/\u0635 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-062218a\" data-id=\"062218a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a74679c elementor-widget elementor-widget-text-editor\" data-id=\"a74679c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/05\/08 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5b1dd20\" data-id=\"5b1dd20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-900c854 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"900c854\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/3\/3\/82\/6278\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9252506 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9252506\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-3c32147\" data-id=\"3c32147\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee70cac elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ee70cac\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5a59f62\" data-id=\"5a59f62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c82910c elementor-widget elementor-widget-heading\" data-id=\"c82910c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u062a\u0635\u0648\u06cc\u0631 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0628\u0646\u062f (3) \u0636\u0648\u0627\u0628\u0637 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 172 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0628\u0646\u06cc \u0628\u0631 \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\u0646 \u0639\u0628\u0627\u0631\u062a \u00ab\u0645\u0648\u0633\u0633\u0647 \u063a\u06cc\u0631 \u0627\u0646\u062a\u0641\u0627\u0639\u06cc \u0628\u0646\u06cc\u0627\u062f \u0622\u06cc\u0646\u062f\u0647\u200c\u0633\u0627\u0632\u0627\u0646 \u0645\u062d\u0644\u0627\u062a\u00bb \u0628\u0647 \u0627\u0646\u062a\u0647\u0627\u06cc \u0641\u0647\u0631\u0633\u062a \u0645\u0648\u0633\u0633\u0627\u062a \u0648 \u0627\u0646\u062c\u0645\u0646\u200c\u0647\u0627\u06cc \u0628\u0646\u062f \u06cc\u0627\u062f \u0634\u062f\u0647\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7ecba01\" data-id=\"7ecba01\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-579ea79 elementor-widget elementor-widget-text-editor\" data-id=\"579ea79\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/29047\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-a8f4478\" data-id=\"a8f4478\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-473a09e elementor-widget elementor-widget-text-editor\" data-id=\"473a09e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/30 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5c5c3a4\" data-id=\"5c5c3a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb5fa00 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"eb5fa00\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/4\/4\/172\/6276\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea547f1 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea547f1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-1164f1a\" data-id=\"1164f1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b545b0 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9b545b0\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-b8e085a\" data-id=\"b8e085a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f4d504 elementor-widget elementor-widget-heading\" data-id=\"9f4d504\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0645\u0627\u062f\u0647 11 \u0622\u06cc\u06cc\u0646 \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u062a\u0628\u0635\u0631\u0647 5 \u0645\u0627\u062f\u0647 77 \u0642.\u0645.\u0645 \u0628\u0647 \u0645\u0648\u062c\u0628 \u062a\u0635\u0648\u06cc\u0628 \u0646\u0627\u0645\u0647 54976\/\u062a62737\u0647\u0640 \u0645\u0648\u0631\u062e 1403\/4\/3 \u0647\u06cc\u0623\u062a \u0648\u0632\u06cc\u0631\u0627\u0646\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-d0080ce\" data-id=\"d0080ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d99c49 elementor-widget elementor-widget-text-editor\" data-id=\"0d99c49\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/28913\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-ed033bc\" data-id=\"ed033bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b76b52c elementor-widget elementor-widget-text-editor\" data-id=\"b76b52c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/27 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-aa3600b\" data-id=\"aa3600b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e7ef1d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4e7ef1d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/3\/1\/77\/6275\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62357bb elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62357bb\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-68f6a25\" data-id=\"68f6a25\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e82268f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e82268f\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-3156431\" data-id=\"3156431\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad97ff6 elementor-widget elementor-widget-heading\" data-id=\"ad97ff6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0628\u0644\u0627\u063a \u0646\u0631\u062e \u0647\u0627\u06cc \u062c\u0632 (1) \u0628\u0646\u062f (\u062d) \u0645\u0627\u062f\u0647 (73) \u0642\u0627\u0646\u0648\u0646 \u0628\u0631\u0646\u0627\u0645\u0647 \u0647\u0641\u062a\u0645 \u062f\u0631\u062e\u0635\u0648\u0635 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062f\u062e\u0627\u0646\u06cc\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-f4ced7f\" data-id=\"f4ced7f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d9d28f elementor-widget elementor-widget-text-editor\" data-id=\"9d9d28f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :230\/28382\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-b0f55ed\" data-id=\"b0f55ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7613170 elementor-widget elementor-widget-text-editor\" data-id=\"7613170\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/24 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6eacc50\" data-id=\"6eacc50\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-727487f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"727487f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/5\/1\/1\/1000\/6274\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d143f5 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d143f5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-4d30c68\" data-id=\"4d30c68\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dce229 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5dce229\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-53b7ee8\" data-id=\"53b7ee8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4312c7a elementor-widget elementor-widget-heading\" data-id=\"4312c7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u062a\u0635\u0648\u06cc\u0631 \u062a\u0635\u0648\u06cc\u0628\u200c \u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 55984\/\u062a62473\u0647\u0640 \u0645\u0648\u0631\u062e 1403\/04\/04 \u0647\u06cc\u0626\u062a \u0645\u062d\u062a\u0631\u0645 \u0648\u0632\u06cc\u0631\u0627\u0646\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-25709d6\" data-id=\"25709d6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b723670 elementor-widget elementor-widget-text-editor\" data-id=\"b723670\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/7155\/\u0635 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6408d10\" data-id=\"6408d10\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f6f715 elementor-widget elementor-widget-text-editor\" data-id=\"1f6f715\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/11 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-326548c\" data-id=\"326548c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e588f6c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e588f6c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/4\/2\/147\/6272\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c1fa62 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c1fa62\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-2166a07\" data-id=\"2166a07\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcb1260 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"bcb1260\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7055db8\" data-id=\"7055db8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b09a7a3 elementor-widget elementor-widget-heading\" data-id=\"b09a7a3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0646\u06a9\u0627\u062a\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u0627\u0632 \u062f\u0633\u062a\u0648\u0631 \u06a9\u0627\u0631 \u062e\u0627\u0631\u062c \u0646\u0645\u0648\u062f\u0646 \u0628\u0631\u0631\u0633\u06cc \u0648 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0628\u0647 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c \u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0645\u0648\u0627\u0631\u062f \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 200\/20305\/\u062f \u0645\u0648\u0631\u062e 1403\/03\/29\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-f8e0fab\" data-id=\"f8e0fab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3af6501 elementor-widget elementor-widget-text-editor\" data-id=\"3af6501\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :200\/24513\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6e4d1a0\" data-id=\"6e4d1a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42c1098 elementor-widget elementor-widget-text-editor\" data-id=\"42c1098\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/11 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-c71084f\" data-id=\"c71084f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e9b685 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2e9b685\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/3\/4\/93\/6262\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4031aeb elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4031aeb\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-eb62691\" data-id=\"eb62691\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08c8b1b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"08c8b1b\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-b0eff2d\" data-id=\"b0eff2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8756fea elementor-widget elementor-widget-heading\" data-id=\"8756fea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0634\u0645\u0627\u0631\u0647 41 -\u0627\u0637\u0644\u0627\u0639 \u0631\u0633\u0627\u0646\u06cc \u062f\u0631\u062e\u0635\u0648\u0635 \u0645\u0632\u0627\u06cc\u0627\u06cc \u062a\u0633\u0631\u06cc\u0639 \u062f\u0631 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0641\u0631\u0648\u0634 \u062f\u0648\u0631\u0647 \u0628\u0647\u0627\u0631 1403\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-67ac2f8\" data-id=\"67ac2f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b0267d elementor-widget elementor-widget-text-editor\" data-id=\"5b0267d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :268\/24616\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-b0f0bdb\" data-id=\"b0f0bdb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d43253 elementor-widget elementor-widget-text-editor\" data-id=\"4d43253\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/11 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-3c2edc0\" data-id=\"3c2edc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b45736 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5b45736\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6269\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78fcbff elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78fcbff\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-90f0956\" data-id=\"90f0956\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-185f412 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"185f412\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-bf46778\" data-id=\"bf46778\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fade6c elementor-widget elementor-widget-heading\" data-id=\"0fade6c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0634\u0645\u0627\u0631\u0647 42 \u2013 \u0627\u0637\u0644\u0627\u0639 \u0631\u0633\u0627\u0646\u06cc \u062f\u0631\u062e\u0635\u0648\u0635 \u0645\u0632\u0627\u06cc\u0627\u06cc \u062a\u0633\u0631\u06cc\u0639 \u062f\u0631 \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0641\u0631\u0648\u0634 \u062f\u0648\u0631\u0647 \u0628\u0647\u0627\u0631 1403\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-0b7b6eb\" data-id=\"0b7b6eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a8494b elementor-widget elementor-widget-text-editor\" data-id=\"5a8494b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :268\/24617\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-abfee64\" data-id=\"abfee64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-accc060 elementor-widget elementor-widget-text-editor\" data-id=\"accc060\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/11 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-335b1f2\" data-id=\"335b1f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-917dfea elementor-align-center elementor-widget elementor-widget-button\" data-id=\"917dfea\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6271\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 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elementor-widget-icon\" data-id=\"653e302\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-66ab68d\" data-id=\"66ab68d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11ae996 elementor-widget elementor-widget-heading\" data-id=\"11ae996\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0642\u0648\u0627\u0639\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 \u062d\u062f \u0645\u062c\u0627\u0632 \u0641\u0631\u0648\u0634 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0639\u0636\u0648 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0628\u0631\u0627\u06cc \u062f\u0648\u0631\u0647 \u0628\u0647\u0627\u0631 1403\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-56dc3b4\" data-id=\"56dc3b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-344b909 elementor-widget elementor-widget-text-editor\" data-id=\"344b909\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :200\/24451\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-030f071\" data-id=\"030f071\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cea3e4 elementor-widget elementor-widget-text-editor\" data-id=\"7cea3e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/11 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-f0586de\" data-id=\"f0586de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e7ab6f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8e7ab6f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6264\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6c7116 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6c7116\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-24f5244\" data-id=\"24f5244\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d30eb4 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3d30eb4\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-7b03308\" data-id=\"7b03308\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3ed556 elementor-widget elementor-widget-heading\" data-id=\"a3ed556\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u062a\u0635\u0648\u06cc\u0631 \u062a\u0635\u0648\u06cc\u0628 \u200c\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 55965\/\u062a62293\u0647\u0640 \u0645\u0648\u0631\u062e 1403\/04\/04 \u0647\u06cc\u0626\u062a \u0645\u062d\u062a\u0631\u0645 \u0648\u0632\u06cc\u0631\u0627\u0646 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0622\u06cc\u06cc\u0646 \u200c\u0646\u0627\u0645\u0647 \u062c\u0627\u0645\u0639 \u0627\u0639\u0637\u0627\u06cc \u0631\u0627\u062a\u0628\u0647 \u062a\u062d\u0635\u06cc\u0644\u06cc(\u0628\u0648\u0631\u0633) \u0628\u0647 \u062f\u0627\u0646\u0634\u062c\u0648\u06cc\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-eb30d31\" data-id=\"eb30d31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fdb4328 elementor-widget elementor-widget-text-editor\" data-id=\"fdb4328\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/6956\/\u0635 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-8886f6b\" data-id=\"8886f6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2f3603 elementor-widget elementor-widget-text-editor\" data-id=\"d2f3603\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/09 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-8eaf512\" data-id=\"8eaf512\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3cd389 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c3cd389\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/4\/2\/147\/6260\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7aac9d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7aac9d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-65cfca0\" data-id=\"65cfca0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c23c562 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c23c562\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-5210867\" data-id=\"5210867\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e5d9b8 elementor-widget elementor-widget-heading\" data-id=\"5e5d9b8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u062a\u0635\u0648\u06cc\u0631 \u062f\u0627\u062f\u0646\u0627\u0645\u0647 \u0634\u0645\u0627\u0631\u0647 140331390000445670 \u0645\u0648\u0631\u062e 1403\/02\/25 \u0647\u06cc\u0623\u062a \u0639\u0645\u0648\u0645\u06cc \u062f\u06cc\u0648\u0627\u0646 \u0639\u062f\u0627\u0644\u062a \u0627\u062f\u0627\u0631\u06cc\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-cf0d13f\" data-id=\"cf0d13f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac645cf elementor-widget elementor-widget-text-editor\" data-id=\"ac645cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :212\/9647\/\u0635 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-d441cb0\" data-id=\"d441cb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ffd2f5 elementor-widget elementor-widget-text-editor\" data-id=\"8ffd2f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/09 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-3673494\" data-id=\"3673494\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b07ef4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7b07ef4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/3\/1\/64\/6266\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c7b1c1 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c7b1c1\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-eb7a209\" data-id=\"eb7a209\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dd734a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4dd734a\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-b8fd165\" data-id=\"b8fd165\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99e8bd5 elementor-widget elementor-widget-heading\" data-id=\"99e8bd5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0645\u0647\u0644\u062a \u062a\u0633\u0644\u06cc\u0645 (\u0627\u0635\u0644\u0627\u062d\u060c \u062a\u06a9\u0645\u06cc\u0644 \u0648 \u0627\u0633\u062a\u0631\u062f\u0627\u062f) \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062f\u0648\u0631\u0647 \u0628\u0647\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0633\u0627\u0644 1403\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-ea13954\" data-id=\"ea13954\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5fefaa elementor-widget elementor-widget-text-editor\" data-id=\"c5fefaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 : 200\/23357\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-30545f8\" data-id=\"30545f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b6dc186 elementor-widget elementor-widget-text-editor\" data-id=\"b6dc186\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/09 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-52a3ec9\" data-id=\"52a3ec9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bef8324 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"bef8324\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/1\/3\/1\/80\/6261\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-105b68c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"105b68c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-0414f80\" data-id=\"0414f80\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8d22e5e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"8d22e5e\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-8634596\" data-id=\"8634596\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f01f132 elementor-widget elementor-widget-heading\" data-id=\"f01f132\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0634\u0645\u0627\u0631\u0647 36- \u062f\u0631 \u062e\u0635\u0648\u0635 \u0644\u0632\u0648\u0645 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u0648\u062f\u06cc\u0627\u0646 \u0627\u0632 \u0634\u0645\u0627\u0631\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062c\u062f\u06cc\u062f\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-99c9acc\" data-id=\"99c9acc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43eb40f elementor-widget elementor-widget-text-editor\" data-id=\"43eb40f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :268\/21017\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-cadc153\" data-id=\"cadc153\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fdb68cd elementor-widget elementor-widget-text-editor\" data-id=\"fdb68cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/04\/02 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9990d17\" data-id=\"9990d17\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f93fed7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f93fed7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6251\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b909808 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b909808\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-c4703c5\" data-id=\"c4703c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436422b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"436422b\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-4e46d23\" data-id=\"4e46d23\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eda45d2 elementor-widget elementor-widget-heading\" data-id=\"eda45d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\n\u0627\u0631\u0633\u0627\u0644 \u0622\u06cc\u06cc\u0646\u200c \u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0648\u0636\u0648\u0639 \u062a\u0628\u0635\u0631\u0647 (5) \u0645\u0627\u062f\u0647 (17) \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\n<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-82b7b78\" data-id=\"82b7b78\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5e4750 elementor-widget elementor-widget-text-editor\" data-id=\"f5e4750\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u0634\u0645\u0627\u0631\u0647 :210\/20636\/\u062f <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-bfa8c1b\" data-id=\"bfa8c1b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a7b3f9 elementor-widget elementor-widget-text-editor\" data-id=\"4a7b3f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><br \/>\u062a\u0627\u0631\u06cc\u062e : 1403\/3\/30 <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-68f37ca\" data-id=\"68f37ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-311d644 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"311d644\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6251\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ca3e10 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ca3e10\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-f31a3c5\" data-id=\"f31a3c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec1fd7e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ec1fd7e\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-edit\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M402.3 344.9l32-32c5-5 13.7-1.5 13.7 5.7V464c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h273.5c7.1 0 10.7 8.6 5.7 13.7l-32 32c-1.5 1.5-3.5 2.3-5.7 2.3H48v352h352V350.5c0-2.1.8-4.1 2.3-5.6zm156.6-201.8L296.3 405.7l-90.4 10c-26.2 2.9-48.5-19.2-45.6-45.6l10-90.4L432.9 17.1c22.9-22.9 59.9-22.9 82.7 0l43.2 43.2c22.9 22.9 22.9 60 .1 82.8zM460.1 174L402 115.9 216.2 301.8l-7.3 65.3 65.3-7.3L460.1 174zm64.8-79.7l-43.2-43.2c-4.1-4.1-10.8-4.1-14.8 0L436 82l58.1 58.1 30.9-30.9c4-4.2 4-10.8-.1-14.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-a3861ab\" data-id=\"a3861ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbb7a5d elementor-widget elementor-widget-heading\" data-id=\"cbb7a5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h6 class=\"elementor-heading-title 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data-id=\"81f61fa\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/inta.tax.gov.ir\/Pages\/Action\/LawsDocShow\/7\/1\/1\/2000\/6250\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0646\u0645\u0627\u06cc\u0634 \u0628\u062e\u0634\u0646\u0627\u0645\u0647<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a840286 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a840286\" data-element_type=\"section\" 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