{"id":30422,"date":"2026-02-11T03:14:01","date_gmt":"2026-02-11T00:14:01","guid":{"rendered":"https:\/\/serkalaw.com\/tax-system-in-turkey-13\/"},"modified":"2026-04-13T18:26:10","modified_gmt":"2026-04-13T15:26:10","slug":"tax-system-in-turkey","status":"publish","type":"post","link":"https:\/\/serkalaw.com\/fa\/tax-system-in-turkey\/","title":{"rendered":"\u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc"},"content":{"rendered":"\n<div data-elementor-type=\"wp-post\" data-elementor-id=\"23848\" class=\"elementor elementor-23848\" data-elementor-post-type=\"post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b676680 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b676680\" data-element_type=\"section\" data-e-type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-324d4a9\" data-id=\"324d4a9\" data-element_type=\"column\" data-e-type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-6dc40a1 elementor-widget elementor-widget-text-editor\" data-id=\"6dc40a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<h2><strong>\u0645\u062d\u06cc\u0637 \u0632\u06cc\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u062f\u0631\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631\u0627\u06cc \u0647\u0631 \u06a9\u0633\u06cc \u06a9\u0647 \u0642\u0635\u062f \u06a9\u0627\u0631\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u0631\u0627 \u062f\u0627\u0631\u062f \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a. \u0628\u06cc\u0627\u06cc\u06cc\u062f \u0628\u0647 \u062f\u0646\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0634\u06cc\u0631\u062c\u0647 \u0628\u0632\u0646\u06cc\u0645!<\/p>\n<h2><strong>\u0645\u0631\u0648\u0631\u06cc \u0628\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u062a\u0631\u06a9\u06cc\u0647 \u06cc\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062a\u0631\u0642\u06cc \u0631\u0627 \u0627\u062c\u0631\u0627 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u06cc \u06a9\u0647 \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc \u06cc\u0627\u0628\u062f. \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0631\u06a9\u06cc\u0647\u060c \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f (Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131)\u060c \u0645\u0633\u0626\u0648\u0644 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0627\u062c\u0631\u0627\u06cc \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a. \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0647 \u062f\u0648 \u062f\u0633\u062a\u0647 \u0627\u0635\u0644\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u0634\u0648\u062f:<\/p>\n<ul>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645: <\/strong>\u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0633\u0648\u062f\u060c \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u062b\u0631\u0648\u062a \u0648\u0636\u0639 \u0645\u06cc \u0634\u0648\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0634\u0631\u06a9\u062a\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0627\u0634\u0627\u0631\u0647 \u06a9\u0631\u062f.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u063a\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645: <\/strong>\u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0635\u0631\u0641 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0627\u062e\u0630 \u0645\u06cc \u0634\u0648\u062f. \u0631\u0627\u06cc\u062c \u062a\u0631\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u063a\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV) \u0627\u0633\u062a.<\/li>\n<\/ul>\n<h2><strong>\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0628\u0647 \u062a\u0641\u06a9\u06cc\u06a9 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u06cc\u0645:<\/p>\n<ul>\n<li>\n<h3><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f (Gelir Vergisi): <\/strong><\/h3>\n<p>\u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0627\u0632 \u062a\u0645\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0628\u0647 \u062f\u0633\u062a \u0622\u0645\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062d\u0642\u0648\u0642\u060c \u062f\u0633\u062a\u0645\u0632\u062f\u060c \u062d\u0642\u0648\u0642 \u0628\u0627\u0632\u0646\u0634\u0633\u062a\u06af\u06cc\u060c \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0648 \u0633\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u062a\u0639\u0644\u0642 \u0645\u06cc \u06af\u06cc\u0631\u062f. \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062a\u0635\u0627\u0639\u062f\u06cc \u0627\u0633\u062a \u0648 \u0627\u0632 15\u066a \u062a\u0627 35\u066a \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a.<\/li>\n<li>\n<h3><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a \u0647\u0627 (Kurumlar Vergisi): <\/strong><\/h3>\n<p>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0645\u0634\u0645\u0648\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a\u06cc 20 \u062f\u0631\u0635\u062f \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/li>\n<li>\n<h3><strong><a href=\"https:\/\/serkalaw.com\/fa\/value-added-tax-vat-kdv-meaning-in-turkey\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV)<\/a>: <\/strong><\/h3>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0632 \u0639\u0631\u0636\u0647 \u0627\u06a9\u062b\u0631 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u062e\u0630 \u0645\u06cc \u0634\u0648\u062f. \u0646\u0631\u062e \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 20 \u062f\u0631\u0635\u062f \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0628\u0631\u062e\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u0648\u0631\u06cc 10 \u062f\u0631\u0635\u062f \u06a9\u0627\u0647\u0634 \u0645\u06cc \u06cc\u0627\u0628\u062f.<\/li>\n<li>\n<h3><strong>Sp<\/strong><strong>ec<\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0635\u0631\u0641 (\u00d6TV): <\/strong><\/h3>\n<p>\u0627\u06cc\u0646 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u0646\u0628\u0627\u06a9\u0648\u060c \u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u06a9\u0644\u06cc\u060c \u062e\u0648\u062f\u0631\u0648\u0647\u0627\u06cc \u0644\u0648\u06a9\u0633 \u0648 \u0633\u0648\u062e\u062a \u0647\u0627\u06cc \u0641\u0633\u06cc\u0644\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f. \u0646\u0631\u062e \u0647\u0627 \u0628\u0633\u062a\u0647 \u0628\u0647 \u062f\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u0645\u062d\u0635\u0648\u0644 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a.<\/li>\n<li>\n<h3><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 (Emlak Vergisi): <\/strong><\/h3>\n<p>\u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u062e\u0630 \u0645\u06cc \u0634\u0648\u062f. \u0646\u0631\u062e \u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u06a9\u0627\u0646\u060c \u0646\u0648\u0639 \u0648 \u0627\u0631\u0632\u0634 \u0645\u0644\u06a9 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc \u0634\u0648\u062f.<\/li>\n<\/ul>\n<h2><strong>\u0645\u0642\u0631\u0631\u0627\u062a \u0648 \u0646\u0631\u062e \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f<\/strong><\/h2>\n<p>\u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u06a9\u0647 \u0642\u0628\u0644\u0627 \u0630\u06a9\u0631 \u0634\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062a\u0635\u0627\u0639\u062f\u06cc \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u062e\u0644\u0627\u0635\u0647 \u0627\u06cc \u0627\u0632 \u0628\u0631\u0627\u06a9\u062a \u0647\u0627 \u0648 \u0646\u0631\u062e \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0641\u0631\u062f\u06cc \u062f\u0631 \u0633\u0627\u0644 2024 \u0622\u0645\u062f\u0647 \u0627\u0633\u062a:<\/p>\n<ul>\n<li><strong>\u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a (TRY) <\/strong>| <strong>\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a (%) <\/strong>*&#8212;|&#8212;|<\/li>\n<li>\u062a\u0627 110.000 TRY | 15<\/li>\n<li>110.001 \u2013 230.000 | 20<\/li>\n<li>230.000\u060c01 \u2013 870.000 | 27<\/li>\n<li>870.000\u060c01 \u2013 3.000.000 | 35<\/li>\n<li>3.000.001 &#8211; \u0628\u0627\u0644\u0627 | 40<\/li>\n<\/ul>\n<h2><strong>\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0636\u0627\u0641\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f:<\/strong><\/h2>\n<ul>\n<li><strong>\u06a9\u0633\u0631\u0647\u0627: <\/strong>\u0628\u0631\u062e\u06cc \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0645\u0627\u0646\u0646\u062f \u062d\u0642 \u0628\u06cc\u0645\u0647 \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u067e\u0632\u0634\u06a9\u06cc \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0633\u0648\u062f \u0648\u0627\u0645 \u0645\u0633\u06a9\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0633\u0631 \u0634\u0648\u062f.<\/li>\n<li><strong>\u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a: <\/strong>\u06a9\u0627\u0631\u0641\u0631\u0645\u0627\u06cc\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0631\u0627 \u062f\u0631 \u0645\u0646\u0628\u0639 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u062e\u0648\u062f \u0646\u06af\u0647 \u0645\u06cc \u062f\u0627\u0631\u0646\u062f.<\/li>\n<\/ul>\n<p>\u0627\u0641\u0631\u0627\u062f \u0645\u0633\u0626\u0648\u0644 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0644\u0628\u0647 \u0647\u0631\u06af\u0648\u0646\u0647 \u06a9\u0633\u0631 \u06cc\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0633\u062a\u0646\u062f.<\/p>\n<p><strong>\u0628\u0631\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0631\u0648\u0632 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0642\u0631\u0631\u0627\u062a \u0648 \u0646\u0631\u062e \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc \u0634\u0648\u062f <a title=\"contact \u0645\u0624\u0633\u0633\u0647 \u062d\u0642\u0648\u0642\u06cc Serka\" href=\"https:\/\/serkalaw.com\/fa\/contact\/\">\u0628\u0627 \u0648\u06a9\u0644\u0627\u06cc \u0645\u0624\u0633\u0633\u0647 \u062d\u0642\u0648\u0642\u06cc Serka&#8217; \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f <\/a><\/strong>\u00a0\u0628\u0631\u0627\u06cc \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u062a\u062e\u0635\u0635\u06cc<\/p>\n<h2><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a \u0647\u0627 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0645\u0634\u0645\u0648\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u062b\u0627\u0628\u062a \u06f2\u06f0 \u062f\u0631\u0635\u062f\u06cc \u0628\u0631 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u062e\u0648\u062f \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u062b\u0646\u0627\u0647\u0627 \u0648 \u0645\u0634\u0648\u0642 \u0647\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f:<\/p>\n<ul>\n<li><strong>\u0627\u0633<\/strong><strong>\u0645\u0634\u0648\u0642 \u0647\u0627\u06cc \u0631\u0627\u0647 \u0627\u0646\u062f\u0627\u0632\u06cc: <\/strong>\u0627\u0633\u062a\u0627\u0631\u062a\u200c\u0622\u067e\u200c\u0647\u0627\u06cc \u062a\u0627\u0632\u0647 \u062a\u0623\u0633\u06cc\u0633 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u06a9\u0627\u0647\u0634 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u062a \u0645\u062d\u062f\u0648\u062f\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f.<\/li>\n<li><strong>\u0645\u0646\u0627\u0637\u0642 \u0622\u0632\u0627\u062f: <\/strong>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u0646\u0627\u0637\u0642 \u0622\u0632\u0627\u062f \u062a\u0639\u06cc\u06cc\u0646\u200c\u0634\u062f\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a\u06cc \u067e\u0627\u06cc\u06cc\u0646\u200c\u062a\u0631 \u06cc\u0627 \u062d\u062a\u06cc \u062a\u0639\u0637\u06cc\u0644\u0627\u062a \u06a9\u0627\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0634\u0648\u0646\u062f.<\/li>\n<\/ul>\n<p><strong>\u0622\u06cc\u0627 \u062f\u0631 \u0646\u0638\u0631 \u062f\u0627\u0631\u06cc\u062f \u06cc\u06a9 \u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f\u061f \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0627 \u0648\u06a9\u0644\u0627\u06cc \u0633\u0631\u06a9\u0627 \u0642\u0627\u0646\u0648\u0646 <\/strong>\u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u062f\u0631 \u0645\u062d\u06cc\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0631\u06a9\u062a \u062d\u0631\u06a9\u062a \u06a9\u0646\u06cc\u062f \u0648 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0628\u0627\u0644\u0642\u0648\u0647 \u0631\u0627 \u0628\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631 \u0628\u0631\u0633\u0627\u0646\u06cc\u062f.<\/p>\n<h2><strong>\u0646\u062d\u0648\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0634\u0645\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0634\u0645\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u06cc\u06a9 \u0645\u0631\u0648\u0631 \u06a9\u0644\u06cc \u0627\u0632 \u0631\u0648\u0646\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0634\u0645\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f:<\/p>\n<ol>\n<li><strong>\u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632: <\/strong>\u0627\u06cc\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u06af\u0630\u0631\u0646\u0627\u0645\u0647\u060c \u0627\u062c\u0627\u0632\u0647 \u0627\u0642\u0627\u0645\u062a (\u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f) \u0648 \u0647\u0631 \u06af\u0648\u0646\u0647 \u0627\u0633\u0646\u0627\u062f \u062b\u0628\u062a \u062a\u062c\u0627\u0631\u06cc \u0645\u0631\u062a\u0628\u0637 (\u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627) \u0645\u06cc \u0634\u0648\u062f.<\/li>\n<li><strong>\u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062d\u0644\u06cc \u0645\u0631\u0627\u062c\u0639\u0647 \u06a9\u0646\u06cc\u062f: <\/strong>\u0646\u0632\u062f\u06cc\u06a9\u062a\u0631\u06cc\u0646 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0645\u0646\u0637\u0642\u0647 \u062e\u0648\u062f \u0631\u0627 \u067e\u06cc\u062f\u0627 \u06a9\u0646\u06cc\u062f.<\/li>\n<li><strong>\u062a\u06a9\u0645\u06cc\u0644 \u0641\u0631\u0645 \u062f\u0631\u062e\u0648\u0627\u0633\u062a: <\/strong>\u0641\u0631\u0645 \u062b\u0628\u062a \u0646\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0631\u0627\u0626\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u067e\u0631 \u06a9\u0646\u06cc\u062f.<\/li>\n<li><strong>\u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062e\u0648\u062f \u0631\u0627 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f: <\/strong>\u0641\u0631\u0645 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u062a\u06a9\u0645\u06cc\u0644 \u0634\u062f\u0647 \u0631\u0627 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f.<\/li>\n<li><strong>\u0634\u0645\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f: <\/strong>\u067e\u0633 \u0627\u0632 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0628\u0647 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0634\u0645\u0627\u060c \u06cc\u06a9 \u0634\u0645\u0627\u0631\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u062e\u0648\u0627\u0647\u06cc\u062f \u06a9\u0631\u062f.<\/li>\n<\/ol>\n<h2><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0631 \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0645\u0644\u0627\u06a9\u060c \u0633\u0647\u0627\u0645 \u0648 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f. \u0646\u062d\u0648\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0633\u062a\u0647 \u0628\u0647 \u0646\u0648\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u062f\u0648\u0631\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f.<\/p>\n<ul>\n<li><strong>\u0627\u0645\u0644\u0627\u06a9 \u0648 \u0645\u0633\u062a\u063a\u0644\u0627\u062a: <\/strong>\u0639\u0648\u0627\u06cc\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0648 \u0645\u0633\u062a\u063a\u0644\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0645\u0634\u0645\u0648\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc 15 \u062f\u0631\u0635\u062f\u06cc \u0627\u0633\u062a. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0627 \u0648 \u0627\u0633\u062a\u062b\u0646\u0627\u0647\u0627\u06cc\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u0645\u0627\u0646\u0646\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0645\u062c\u062f\u062f \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u062f\u0631 \u06cc\u06a9 \u0645\u0644\u06a9 \u062f\u06cc\u06af\u0631 \u062f\u0631 \u06cc\u06a9 \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc \u062e\u0627\u0635.<\/li>\n<\/ul>\n<ul>\n<li><strong>\u0627\u0633<\/strong><strong>\u0633\u0647\u0627\u0645 \u0648 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647: <\/strong>\u0639\u0648\u0627\u06cc\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u0627\u0634\u06cc \u0627\u0632 \u0641\u0631\u0648\u0634 \u0633\u0647\u0627\u0645 \u0648 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0628\u0648\u0631\u0633\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0633\u0648\u062f \u0633\u0647\u0627\u0645 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u06a9\u0644\u06cc\u0641\u06cc \u0634\u0648\u062f.<\/li>\n<\/ul>\n<p><strong>\u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0631\u0648\u0632 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0627 \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0627 <\/strong><strong>\u0627\u0633<\/strong><strong>er<\/strong><strong>\u06a9<\/strong><strong>\u0648\u06a9\u0644\u0627\u06cc \u06cc\u06a9 \u0642\u0627\u0646\u0648\u0646 <\/strong>(<a href=\"https:\/\/serkalaw.com\/fa\/\">https:\/\/serkalaw.com\/)<\/a>\u00a0\u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<h2><strong>\u0627\u0633<\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0644\u0633 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV) \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0646\u06cc\u0633\u062a\u060c \u062c\u0632\u0621 \u062d\u06cc\u0627\u062a\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0633\u062a. KDV \u0627\u0632 \u0639\u0631\u0636\u0647 \u0627\u06a9\u062b\u0631 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u0647\u0631 \u0645\u0631\u062d\u0644\u0647 \u0627\u0632 \u0632\u0646\u062c\u06cc\u0631\u0647 \u062a\u0648\u0644\u06cc\u062f \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0627\u062e\u0630 \u0645\u06cc \u0634\u0648\u062f. \u0628\u0627\u0631 \u0646\u0647\u0627\u06cc\u06cc \u0628\u0631 \u062f\u0648\u0634 \u0645\u0635\u0631\u0641 \u06a9\u0646\u0646\u062f\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a.<\/p>\n<ul>\n<li><strong>\u0646\u0631\u062e \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647: <\/strong>\u0646\u0631\u062e \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 20 \u062f\u0631\u0635\u062f \u0627\u0633\u062a. \u0646\u0631\u062e \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0641\u062a\u0647 10 \u062f\u0631\u0635\u062f \u0628\u0631\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u0648\u0631\u06cc \u062e\u0627\u0635 \u0645\u0627\u0646\u0646\u062f \u0645\u0648\u0627\u062f \u063a\u0630\u0627\u06cc\u06cc \u0627\u0633\u0627\u0633\u06cc\u060c \u062f\u0627\u0631\u0648\u060c \u0648 \u062d\u0645\u0644 \u0648 \u0646\u0642\u0644 \u0639\u0645\u0648\u0645\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f.<\/li>\n<li><strong>\u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u06af\u0631\u062f\u0634\u06af\u0631\u0627\u0646: <\/strong>\u06af\u0631\u062f\u0634\u06af\u0631\u0627\u0646 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0627\u0628\u062a \u062e\u0631\u06cc\u062f\u0647\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062a\u062d\u062a \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635\u06cc \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u062f\u0631\u06cc\u0627\u0641\u062a \u0641\u0631\u0645 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0648\u06cc\u0698\u0647 \u0627\u0632 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0622\u0646 \u062f\u0631 \u06af\u0645\u0631\u06a9 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u0648\u062c \u0627\u0633\u062a.<\/li>\n<\/ul>\n<p>\u062f\u0631\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0645 \u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u063a\u0644 \u0648 \u0647\u0645 \u0628\u0631\u0627\u06cc \u0645\u0635\u0631\u0641 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a. <strong>\u0648\u06a9\u0644\u0627\u06cc \u0633\u0631\u06a9\u0627 \u0642\u0627\u0646\u0648\u0646 <\/strong>\u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0647\u0627\u06cc\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0631\u0639\u0627\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648 \u0627\u062f\u0639\u0627\u06cc \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f.<\/p>\n<h2><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0633\u062a. \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0645\u0628\u0644\u063a \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0639\u0648\u0627\u0645\u0644 \u0645\u062e\u062a\u0644\u0641\u06cc \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f:<\/p>\n<ul>\n<li><strong>\u0645\u06a9\u0627\u0646: <\/strong>\u0646\u0631\u062e \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 \u0639\u0645\u0648\u0645\u0627\u064b \u062f\u0631 \u0645\u06a9\u0627\u0646 \u0647\u0627\u06cc \u0628\u0631\u062a\u0631 \u0648 \u0645\u0631\u0627\u06a9\u0632 \u0634\u0647\u0631 \u062f\u0631 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627 \u0645\u0646\u0627\u0637\u0642 \u0631\u0648\u0633\u062a\u0627\u06cc\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0633\u062a.<\/li>\n<li><strong>\u0646\u0648\u0639 \u0645\u0644\u06a9: <\/strong>\u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0645\u062a\u0631\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0645\u0644\u0627\u06a9 \u062a\u062c\u0627\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/li>\n<li><strong>\u0627\u0631\u0632\u0634 \u0627\u0639\u0644\u0627\u0645 \u0634\u062f\u0647: <\/strong>\u0627\u0631\u0632\u0634 \u0627\u0638\u0647\u0627\u0631 \u0634\u062f\u0647 \u0627\u0645\u0648\u0627\u0644 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646 \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u0628\u0631 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0623\u062b\u06cc\u0631 \u0628\u06af\u0630\u0627\u0631\u062f.<\/li>\n<\/ul>\n<p>\u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0622\u062f\u0631\u0633 \u0645\u0627\u0644\u06a9 \u062b\u0628\u062a\u200c\u0634\u062f\u0647 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06af\u0631 \u0645\u0644\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062f\u0627\u0631\u06cc\u062f\u060c \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0628\u0647\u200c\u0631\u0648\u0632 \u0628\u0627\u0634\u06cc\u062f \u0648 \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062c\u0631\u06cc\u0645\u0647\u060c \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0645\u0648\u0642\u0639 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f.<\/p>\n<p><img fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-24103 size-full\" src=\"https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey.jpg\" alt=\"Property Tax in Turkey\" width=\"1800\" height=\"1013\" srcset=\"https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey.jpg 1800w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-768x432.jpg 768w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-1600x900.jpg 1600w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-1536x864.jpg 1536w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/><\/p>\n<h2><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0627\u0636\u0627\u0641\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<ul>\n<li><strong>Sp<\/strong><strong>ec<\/strong><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0645\u0635\u0631\u0641 (\u00d6TV): <\/strong>\u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u0646\u0628\u0627\u06a9\u0648\u060c \u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u06a9\u0644\u06cc\u060c \u062e\u0648\u062f\u0631\u0648\u0647\u0627\u06cc \u0644\u0648\u06a9\u0633 \u0648 \u0633\u0648\u062e\u062a \u0647\u0627\u06cc \u0641\u0633\u06cc\u0644\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f. \u0646\u0631\u062e \u0647\u0627 \u0628\u0633\u062a\u0647 \u0628\u0647 \u062f\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u0645\u062d\u0635\u0648\u0644 \u0645\u062a\u0641\u0627\u0648\u062a \u0627\u0633\u062a \u0648 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0633\u06cc\u0627\u0631 \u0628\u0627\u0644\u0627 \u0628\u0627\u0634\u062f\u060c \u0628\u0647 \u0648\u06cc\u0698\u0647 \u0628\u0631\u0627\u06cc \u062a\u0646\u0628\u0627\u06a9\u0648 \u0648 \u0627\u0644\u06a9\u0644.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f\u0631\u0648 (Motorlu Ta\u015f\u0131tlar Vergisi): <\/strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0632 \u062a\u0645\u0627\u0645 \u0648\u0633\u0627\u06cc\u0644 \u0646\u0642\u0644\u06cc\u0647 \u0645\u0648\u062a\u0648\u0631\u06cc \u062b\u0628\u062a \u0634\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647. \u0645\u0642\u062f\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0633\u062a\u06af\u06cc \u0628\u0647 \u0627\u0646\u062f\u0627\u0632\u0647 \u0645\u0648\u062a\u0648\u0631\u060c \u0633\u0646 \u0648 \u0646\u0648\u0639 \u062e\u0648\u062f\u0631\u0648 \u062f\u0627\u0631\u062f.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0648 \u0647\u062f\u06cc\u0647: <\/strong>\u0628\u0647 \u0627\u0631\u062b \u0628\u0631\u062f\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u06cc\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u0647\u062f\u0627\u06cc\u0627\u06cc \u0628\u0632\u0631\u06af \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0648 \u0647\u062f\u06cc\u0647 \u0628\u0627\u0634\u062f. \u0646\u0631\u062e\u200c\u0647\u0627 \u062a\u062f\u0631\u06cc\u062c\u06cc \u0647\u0633\u062a\u0646\u062f \u0648 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0628\u0627\u0644\u0627\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0627\u0631\u062b \u06cc\u0627 \u0647\u062f\u0627\u06cc\u0627\u06cc \u0628\u0632\u0631\u06af\u200c\u062a\u0631 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.<\/li>\n<\/ul>\n<p><strong>\u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0645\u0639\u0631\u0636 \u062a\u063a\u06cc\u06cc\u0631 \u0628\u0627\u0634\u0646\u062f. \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0627\u0646\u0646\u062f \u0648\u06a9\u0644\u0627\u06cc \u0633\u0631\u06a9\u0627 \u0644\u0627\u0648 <\/strong>(<a href=\"https:\/\/serkalaw.com\/fa\/\">https:\/\/serkalaw.com\/)<\/a> \u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0628\u0642\u062a \u0628\u0627 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0639\u0644\u06cc \u0648 \u0628\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631 \u0631\u0633\u0627\u0646\u062f\u0646 \u0645\u0632\u0627\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u0644\u0642\u0648\u0647 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a.<\/p>\n<h2><strong>\u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/strong><\/h2>\n<p>\u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0628\u062f\u0647\u06cc \u062e\u0648\u062f \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f\u0647 \u0627\u0646\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0634\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u06cc\u06a9 \u0646\u0645\u0627\u06cc \u06a9\u0644\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0633\u062a:<\/p>\n<ol>\n<li><strong>\u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632: <\/strong>\u0627\u06cc\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0645\u0627\u060c \u0631\u0633\u06cc\u062f\u0647\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u06a9\u0633\u0631 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li><strong>\u062b\u0628\u062a \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc: <\/strong>\u062d\u062a\u06cc \u0627\u06af\u0631 \u0645\u0646\u062a\u0638\u0631 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0633\u062a\u06cc\u062f\u060c \u0628\u0627\u06cc\u062f \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0646\u06cc\u062f.<\/li>\n<li><strong>\u0627\u062f\u0639\u0627\u06cc \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a: <\/strong>\u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0628\u0648\u062f\u0646\u060c \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u0627\u0646\u06a9\u06cc \u06cc\u0627 \u0648\u0627\u0631\u06cc\u0632 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0647 \u062d\u0633\u0627\u0628 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062e\u0648\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u062e\u0648\u0627\u0647\u06cc\u062f \u06a9\u0631\u062f.<\/li>\n<\/ol>\n<p><em><strong>\u0631\u0648\u0646\u062f \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f. \u0628\u0631\u0627\u06cc \u06a9\u0645\u06a9 \u0628\u0647 \u0633\u06cc\u0633\u062a\u0645 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0631\u06a9\u06cc\u0647\u060c \u0628\u0627 \u0648\u06a9\u0644\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u0633\u0631\u06a9\u0627 \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f. <\/strong>\u0628\u0631\u0627\u06cc \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u062d\u0631\u0641\u0647 \u0627\u06cc<\/em><\/p>\n<h2><strong>\u0646\u062a\u06cc\u062c\u0647 \u06af\u06cc\u0631\u06cc<\/strong><\/h2>\n<p>\u062f\u0631\u06a9 \u0645\u062d\u06cc\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631\u0627\u06cc \u0647\u0631 \u06a9\u0633\u06cc \u06a9\u0647 \u0642\u0635\u062f \u06a9\u0627\u0631\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u0631\u0627 \u062f\u0627\u0631\u062f \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u062f\u0631\u06a9 \u0627\u0633\u0627\u0633\u06cc \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u063a\u06cc\u0631\u0647 \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u062f\u0647\u062f.<\/p>\n<div data-elementor-type=\"section\" data-elementor-id=\"23856\" class=\"elementor elementor-23856\" data-elementor-post-type=\"elementor_library\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea890c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea890c6\" data-element_type=\"section\" data-e-type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-722b25ca\" data-id=\"722b25ca\" data-element_type=\"column\" data-e-type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-295e4590 elementor-widget elementor-widget-heading\" data-id=\"295e4590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n<h2 class=\"elementor-heading-title elementor-size-default\">\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644<\/h2>\n<\/p><\/div>\n<div class=\"elementor-element elementor-element-7ce6c0a3 elementor-widget elementor-widget-toggle\" data-id=\"7ce6c0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n<div class=\"elementor-toggle\">\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2091\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0686\u0647 \u06a9\u0633\u0631\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062b\u0628\u062a \u0645\u06cc \u06a9\u0646\u0646\u062f \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2091\">\n<p>\u0686\u0646\u062f\u06cc\u0646 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0646\u0627\u0645 \u0627\u0641\u0631\u0627\u062f \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u0627\u0632 \u062c\u0645\u0644\u0647: \u06a9\u0645\u06a9 \u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc: \u06a9\u0645\u06a9 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0633\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u067e\u0632\u0634\u06a9\u06cc: \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u067e\u0632\u0634\u06a9\u06cc \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0622\u0633\u062a\u0627\u0646\u0647 \u0645\u0639\u06cc\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u06a9\u0633\u0631 \u0634\u0648\u062f\u060c \u0628\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u0627\u0633\u0646\u0627\u062f \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632.<\/p>\n<p>\u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647\u0631\u0647: \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627\u06cc \u0628\u0647\u0631\u0647 \u0648\u0627\u0645 \u0645\u0633\u06a9\u0646 \u0648 \u0628\u0631\u062e\u06cc \u0648\u0627\u0645 \u0647\u0627\u06cc \u062f\u06cc\u06af\u0631 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u0627 \u062d\u062f\u06cc \u0642\u0627\u0628\u0644 \u06a9\u0633\u0631 \u0628\u0627\u0634\u062f.<\/p>\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u062a\u062d\u0635\u06cc\u0644: \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u062a\u062d\u0635\u06cc\u0644\u060c \u0645\u0627\u0646\u0646\u062f \u0634\u0647\u0631\u06cc\u0647\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u062d\u062a \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635\u06cc \u06a9\u0633\u0631 \u0634\u0648\u062f.<\/p>\n<p>\u06a9\u0645\u06a9 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc: \u06a9\u0645\u06a9 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u0648\u0633\u0633\u0627\u062a \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627\u06cc \u062e\u06cc\u0631\u06cc\u0647 \u062a\u0627\u06cc\u06cc\u062f \u0634\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0634\u062f.<\/p>\n<p>\u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u06a9\u0633\u0631 \u0648 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0628\u0648\u062f\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u063a\u06cc\u06cc\u0631 \u06a9\u0646\u0646\u062f. \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0627\u0646\u0646\u062f \u0648\u06a9\u0644\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u0633\u0631\u06a9\u0627 (https:\/\/serkalaw.com\/) \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0633\u0648\u0631\u0627\u062a \u062e\u0627\u0635 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0634\u0645\u0627 \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<\/div><\/div>\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2092\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u062a\u0631\u06a9\u06cc\u0647 \u0686\u06af\u0648\u0646\u0647 \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u062e\u0627\u0631\u062c\u06cc \u0628\u0631\u0627\u06cc \u0633\u0627\u06a9\u0646\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc \u06af\u06cc\u0631\u062f\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2092\">\n<p>\u062a\u0631\u06a9\u06cc\u0647 \u062a\u062d\u062a \u06cc\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0642\u0627\u0645\u062a \u0639\u0645\u0644 \u0645\u06cc \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0628\u062f\u0627\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 \u0633\u0627\u06a9\u0646\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u062f\u0648\u0646 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u0645\u0646\u0628\u0639\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062e\u0648\u062f \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u062c\u0647\u0627\u0646 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u062f\u0631\u0622\u0645\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u062d\u0642\u0648\u0642\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 \u0627\u062c\u0627\u0631\u0647 \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<p>\u0628\u0633\u062a\u0647 \u0628\u0647 \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635 \u0648 \u0648\u062c\u0648\u062f \u0645\u0648\u0627\u0641\u0642\u062a \u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0636\u0627\u0639\u0641 \u0628\u0627 \u06a9\u0634\u0648\u0631 \u062e\u0627\u0631\u062c\u06cc\u060c \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u062b\u0646\u0627\u0647\u0627 \u0648 \u06af\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0628\u0627\u0644\u0642\u0648\u0647 \u062a\u062e\u0641\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.\u00a0 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u062f\u0642\u06cc\u0642 \u062a\u0631 \u0627\u0632 \u0646\u062d\u0648\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u062e\u0627\u0635 \u062e\u0648\u062f\u060c \u0628\u0627 \u0648\u06a9\u0644\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u0633\u0631\u06a9\u0627 \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f.<\/p>\n<\/div><\/div>\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2093\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0686\u06af\u0648\u0646\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u0645 \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u062f \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u0645\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2093\">\n<p>\u0641\u0631\u0622\u06cc\u0646\u062f \u062b\u0628\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0628\u0647 \u062e\u0635\u0648\u0635 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f \u063a\u06cc\u0631 \u0645\u0642\u06cc\u0645 \u06cc\u0627 \u06a9\u0633\u0627\u0646\u06cc \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u062e\u0627\u0631\u062c\u06cc \u062f\u0627\u0631\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0686\u0646\u062f \u0631\u0627\u0647 \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0645\u06a9 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f:<\/p>\n<p>\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc: \u0686\u0646\u062f\u06cc\u0646 \u0628\u0631\u0646\u0627\u0645\u0647 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0645\u06a9 \u0628\u0647 \u062a\u0634\u06a9\u06cc\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0648\u062c\u0648\u062f \u0627\u0633\u062a. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0627\u06cc\u0646 \u0628\u0631\u0646\u0627\u0645\u0647 \u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0631\u0627\u06cc \u0647\u0645\u0647\u060c \u0628\u0647 \u0648\u06cc\u0698\u0647 \u0622\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0627\u06cc \u062f\u0627\u0631\u0646\u062f\u060c \u0645\u0646\u0627\u0633\u0628 \u0646\u0628\u0627\u0634\u0646\u062f.<\/p>\n<p>\u0645\u0634\u0627\u0648\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc: \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0648 \u0622\u0634\u0646\u0627 \u0628\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0633\u06cc\u0627\u0631 \u0633\u0648\u062f\u0645\u0646\u062f \u0628\u0627\u0634\u062f. \u0622\u0646\u0647\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u062f\u0631 \u062f\u0631\u06a9 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f\u060c \u0645\u0637\u0627\u0644\u0628\u0647 \u0647\u0645\u0647 \u06a9\u0633\u0648\u0631\u0627\u062a \u0645\u0648\u062c\u0648\u062f \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u062b\u0628\u062a \u0635\u062d\u06cc\u062d \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.<\/p>\n<p>\u0642\u0627\u0646\u0648\u0646 \u0633\u0631\u06a9\u0627: \u0648\u06a9\u0644\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u0633\u0631\u06a9\u0627 (https:\/\/serkalaw.com\/) \u062f\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u062a\u062e\u0635\u0635 \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0648 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u062c\u0627\u0645\u0639 \u0631\u0627 \u062f\u0631 \u0637\u0648\u0644 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0646\u062f.<\/p>\n<\/div><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u062d\u06cc\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062f\u0631\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631\u0627\u06cc \u0647\u0631 \u06a9\u0633\u06cc \u06a9\u0647 \u0642\u0635\u062f \u06a9\u0627\u0631\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u0627\u06cc\u0646 \u06a9\u0634\u0648\u0631 \u0631\u0627 \u062f\u0627\u0631\u062f \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a. \u0628\u06cc\u0627\u06cc\u06cc\u062f \u0628\u0647 \u062f\u0646\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0634\u06cc\u0631\u062c\u0647 \u0628\u0632\u0646\u06cc\u0645! \u0628\u0631\u0631\u0633\u06cc \u0627\u062c\u0645\u0627\u0644\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u06cc\u06a9 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0635\u0627\u0639\u062f\u06cc \u0631\u0627 \u0627\u062c\u0631\u0627 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u06cc \u06a9\u0647 \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc \u06cc\u0627\u0628\u062f. \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0631\u06a9\u06cc\u0647 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":29487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1590],"tags":[],"class_list":["post-30422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-weblog-fa"],"_links":{"self":[{"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/posts\/30422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/comments?post=30422"}],"version-history":[{"count":0,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/posts\/30422\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/media\/29487"}],"wp:attachment":[{"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/media?parent=30422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/categories?post=30422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/serkalaw.com\/fa\/wp-json\/wp\/v2\/tags?post=30422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}