{"id":5536,"date":"2026-08-05T10:14:36","date_gmt":"2026-08-05T07:14:36","guid":{"rendered":"https:\/\/okaziyon.com\/?p=5536"},"modified":"2026-08-05T10:27:52","modified_gmt":"2026-08-05T07:27:52","slug":"%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%ae%d8%b1%db%8c%d8%af-%d9%85%d9%84%da%a9-%d8%af%d8%b1-%d8%aa%d8%b1%da%a9%db%8c%d9%87-%db%b2%db%b0%db%b2%db%b6-%d9%86%d8%b1%d8%ae%d9%87%d8%a7%db%8c","status":"publish","type":"post","link":"https:\/\/okaziyon.com\/fa\/%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%ae%d8%b1%db%8c%d8%af-%d9%85%d9%84%da%a9-%d8%af%d8%b1-%d8%aa%d8%b1%da%a9%db%8c%d9%87-%db%b2%db%b0%db%b2%db%b6-%d9%86%d8%b1%d8%ae%d9%87%d8%a7%db%8c\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u06f2\u06f0\u06f2\u06f6: \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0628\u0647\u200c\u0631\u0648\u0632\u060c \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 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\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0642\u06cc\u0642 \u06cc\u06a9 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u0648\u0641\u0642 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0634\u0646\u0627\u062e\u062a \u06a9\u0627\u0645\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062e\u0631\u06cc\u062f\u060c \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0648 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0633\u062a.<\/p>\n<p>\u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f2\u06f6\u060c \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0627 \u0634\u0641\u0627\u0641\u06cc\u062a \u06a9\u0627\u0645\u0644 \u0627\u062c\u0631\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0648 \u062d\u062a\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0648\u06cc\u0698\u0647\u200c\u0627\u06cc \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u062c\u0627\u0645\u0639 \u0627\u0632 \u0627\u0648\u06a9\u0627\u0633\u06cc\u0648\u0646\u060c \u062a\u0645\u0627\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f (\u062a\u0627\u067e\u0648)\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV)\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0631\u0627 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645.<\/p>\n<h2>\u06f1. \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0631\u062d\u0644\u0647 \u062e\u0631\u06cc\u062f \u0648 \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f<\/h2>\n<p>\u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0631\u0633\u0645\u06cc \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0644\u06a9 \u062f\u0631 \u0627\u062f\u0627\u0631\u0647 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f \u0648 \u0627\u0645\u0644\u0627\u06a9 \u062a\u0631\u06a9\u06cc\u0647 (Tapu ve Kadastro)\u060c \u062f\u0648 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0635\u0644\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f: \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 (Tapu Harc\u0131) \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV).<\/p>\n<h3>\u062d\u0642\u200c\u0627\u0644\u0632\u0628\u062b \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f (Tapu Harc\u0131)<\/h3>\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0633\u0645\u06cc \u0645\u0639\u0627\u0645\u0644\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0631\u0632\u0634 \u062a\u0635\u0631\u06cc\u062d \u0634\u062f\u0647 \u0645\u0644\u06a9 \u062f\u0631 \u0633\u0646\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<ul>\n<li><strong>\u0646\u0631\u062e \u0631\u0648\u0632 \u06f2\u06f0\u06f2\u06f6:<\/strong> \u062f\u0631 \u0645\u062c\u0645\u0648\u0639 <strong>\u06f4 \u062f\u0631\u0635\u062f<\/strong> \u0627\u0632 \u0627\u0631\u0632\u0634 \u06a9\u0644 \u0645\u0639\u0627\u0645\u0644\u0647.<\/li>\n<li><strong>\u0646\u062d\u0648\u0647 \u067e\u0631\u062f\u0627\u062e\u062a:<\/strong> \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u062a\u0631\u06a9\u06cc\u0647\u060c \u06f2 \u062f\u0631\u0635\u062f \u062a\u0648\u0633\u0637 \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u06f2 \u062f\u0631\u0635\u062f \u062a\u0648\u0633\u0637 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u062c\u0627\u0631\u06cc \u06cc\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062a\u0648\u0627\u0641\u0642 \u0637\u0631\u0641\u06cc\u0646\u060c \u0646\u062d\u0648\u0647 \u062a\u0642\u0633\u06cc\u0645 \u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f.<\/li>\n<li><strong>\u0645\u0628\u0646\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u06cc\u0645\u062a \u0627\u0639\u0644\u0627\u0645 \u0634\u062f\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0646\u0628\u0627\u06cc\u062f \u0627\u0632 \u00ab\u0627\u0631\u0632\u0634 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc \u0634\u0647\u0631\u062f\u0627\u0631\u06cc\u00bb (Rayi\u00e7 Bedel) \u06a9\u0645\u062a\u0631 \u0628\u0627\u0634\u062f.<\/li>\n<\/ul>\n<h3>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV)<\/h3>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062a\u0646\u0647\u0627 \u0628\u0631\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0646\u0648\u0633\u0627\u0632 \u0648 \u06a9\u0644\u06cc\u062f \u0646\u062e\u0648\u0631\u062f\u0647 \u06a9\u0647 \u0627\u0632 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0646\u062f\u0647 \u06cc\u0627 \u0627\u0646\u0628\u0648\u0647 \u0633\u0627\u0632\u0627\u0646 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.<\/p>\n<ol>\n<li><strong>\u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc:<\/strong>\n<ul>\n<li>\u0628\u0631\u0627\u06cc \u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0627 \u0645\u062a\u0631\u0627\u0698 \u062e\u0627\u0644\u0635 \u0632\u06cc\u0631 \u06f1\u06f5\u06f0 \u0645\u062a\u0631 \u0645\u0631\u0628\u0639\u060c \u0646\u0631\u062e KDV \u0645\u062a\u063a\u06cc\u0631 \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b <strong>\u06f1\u066a\u060c \u06f1\u06f0\u066a \u06cc\u0627 \u06f2\u06f0\u066a<\/strong> \u0627\u0633\u062a.<\/li>\n<li>\u0628\u0631\u0627\u06cc \u0645\u062a\u0631\u0627\u0698\u0647\u0627\u06cc \u0628\u0627\u0644\u0627\u06cc \u06f1\u06f5\u06f0 \u0645\u062a\u0631 \u0645\u0631\u0628\u0639\u060c \u0628\u062e\u0634 \u0645\u0627\u0632\u0627\u062f \u0628\u0631 \u06f1\u06f5\u06f0 \u0645\u062a\u0631 \u0628\u0627 \u0646\u0631\u062e <strong>\u06f2\u06f0\u066a<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0645\u0644\u0627\u06a9 \u062a\u062c\u0627\u0631\u06cc:<\/strong>\n<ul>\n<li>\u062e\u0631\u06cc\u062f \u062f\u0641\u0627\u062a\u0631\u060c \u0645\u063a\u0627\u0632\u0647\u200c\u0647\u0627 \u0648 \u0627\u0645\u0644\u0627\u06a9 \u062a\u062c\u0627\u0631\u06cc \u0645\u0634\u0645\u0648\u0644 <strong>\u06f2\u06f0\u066a<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0633\u062a.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a \u062f\u0648\u0645:<\/strong>\n<ul>\n<li>\u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u0628\u06cc\u0646 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc (\u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a \u062f\u0648\u0645) \u0645\u0634\u0645\u0648\u0644 KDV \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr>\n<h2>\u06f2. \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV) \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc<\/h2>\n<p>\u062f\u0648\u0644\u062a \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0627\u062f\u0647 13\/i \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (\u0634\u0645\u0627\u0631\u0647 3065)\u060c \u0627\u0645\u06a9\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u06a9\u0627\u0645\u0644 (0%) \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a KDV \u0631\u0627 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u063a\u06cc\u0631\u0645\u0642\u064a\u0645 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<h3>\u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a KDV \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u061f<\/h3>\n<ul>\n<li>\u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0627\u0642\u0627\u0645\u062a \u062f\u0627\u0626\u0645\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u062f\u0627\u0631\u0646\u062f \u0648 \u0628\u06cc\u0634 \u0627\u0632 \u06f6 \u0645\u0627\u0647 \u0645\u062a\u0648\u0627\u0644\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0632\u0646\u062f\u06af\u06cc \u0646\u06a9\u0631\u062f\u0647\u200c\u0627\u0646\u062f.<\/li>\n<li>\u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u062b\u0628\u062a \u0634\u062f\u0647 \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u062a\u0631\u06a9\u06cc\u0647 \u06a9\u0647 \u0647\u06cc\u0686 \u062f\u0631\u0622\u0645\u062f\u06cc \u062f\u0631 \u062f\u0627\u062e\u0644 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u062f\u0627\u0631\u0646\u062f.<\/li>\n<\/ul>\n<h3>\u0634\u0631\u0627\u06cc\u0637 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc KDV<\/h3>\n<ol>\n<li><strong>\u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u0646\u0648\u0633\u0627\u0632:<\/strong> \u0645\u0644\u06a9 \u0628\u0627\u06cc\u062f \u0646\u0648\u0633\u0627\u0632 \u0628\u0627\u0634\u062f \u0648 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u0627\u0632 \u0634\u0631\u06a9\u062a \u0633\u0627\u0632\u0646\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u0648\u062f.<\/li>\n<li><strong>\u0627\u0646\u062a\u0642\u0627\u0644 \u067e\u0648\u0644 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0627\u0646\u06a9 \u0648 \u0628\u0647 \u0635\u0648\u0631\u062a \u0627\u0631\u0632:<\/strong> \u06a9\u0644 \u0645\u0628\u0644\u063a \u0645\u0644\u06a9 \u0628\u0627\u06cc\u062f \u0627\u0632 \u062e\u0627\u0631\u062c \u0627\u0632 \u062a\u0631\u06a9\u06cc\u0647 \u0648 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u06cc\u0633\u062a\u0645 \u0628\u0627\u0646\u06a9\u06cc \u0631\u0633\u0645\u06cc \u0648\u0627\u0631\u062f \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0634\u0648\u062f.<\/li>\n<li><strong>\u0634\u0631\u0637 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06f1 \u0633\u0627\u0644\u0647:<\/strong> \u0645\u0644\u06a9\u06cc \u06a9\u0647 \u0628\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a KDV \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0646\u0628\u0627\u06cc\u062f \u062a\u0627 <strong>\u062d\u062f\u0627\u0642\u0644 \u06f1 \u0633\u0627\u0644 (\u06f3\u06f6\u06f5 \u0631\u0648\u0632)<\/strong> \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u0641\u0631\u0648\u0634 \u0632\u06cc\u0631 \u06f1 \u0633\u0627\u0644\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641\u200c\u0634\u062f\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062c\u0631\u06cc\u0645\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ol>\n<p>\u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0646\u0648\u0633\u0627\u0632 \u0648 \u0645\u0639\u062a\u0628\u0631 \u062f\u0631 \u0627\u0633\u062a\u0627\u0646\u0628\u0648\u0644 \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a KDV \u0647\u0633\u062a\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0647 \u0635\u0641\u062d\u0647 <a href=\"https:\/\/okaziyon.com\/fa\/%d8%a2%d9%be%d8%a7%d8%b1%d8%aa%d9%85%d8%a7%d9%86-%d9%88-%d9%be%d8%b1%d9%88%da%98%d9%87-%d8%af%d8%b1-%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%a8%d9%88%d9%84\/\">\u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u0648 \u067e\u0631\u0648\u0698\u0647 \u062f\u0631 \u0627\u0633\u062a\u0627\u0646\u0628\u0648\u0644<\/a> \u0645\u0631\u0627\u062c\u0639\u0647 \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/p>\n<hr>\n<h2>\u06f3. \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 (Emlak Vergisi)<\/h2>\n<p>\u067e\u0633 \u0627\u0632 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u0648 \u0645\u0627\u0644\u0643\u06cc\u062a\u060c \u0645\u0627\u0644\u06a9\u0627\u0646 \u0645\u0648\u0638\u0641\u0646\u062f \u0647\u0631 \u0633\u0627\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0645\u0644\u06a9 \u0631\u0627 \u0628\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0645\u0646\u0637\u0642\u0647 \u0645\u0631\u0628\u0648\u0637\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u0627\u06cc\u0646\u062f.<\/p>\n<h3>\u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0645\u0644\u06a9<\/h3>\n<p>\u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0646\u0648\u0639 \u0645\u0644\u06a9 \u0648 \u06a9\u0644\u0627\u0646\u200c\u0634\u0647\u0631 \u0628\u0648\u062f\u0646 \u06cc\u0627 \u0646\u0628\u0648\u062f\u0646 \u0627\u0633\u062a\u0627\u0646 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631 \u06a9\u0644\u0627\u0646\u200c\u0634\u0647\u0631\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0633\u062a\u0627\u0646\u0628\u0648\u0644\u060c \u0627\u0632\u0645\u06cc\u0631\u060c \u0622\u0646\u062a\u0627\u0644\u06cc\u0627 \u0648 \u0622\u0646\u06a9\u0627\u0631\u0627 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0648 \u0628\u0631\u0627\u0628\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u0646\u0648\u0639 \u0645\u0644\u06a9<\/th>\n<th align=\"left\">\u0627\u0633\u062a\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0639\u0645\u0648\u0644\u06cc<\/th>\n<th align=\"left\">\u06a9\u0644\u0627\u0646\u200c\u0634\u0647\u0631\u0647\u0627 (\u0627\u0633\u062a\u0627\u0646\u0628\u0648\u0644\u060c \u0627\u0632\u0645\u06cc\u0631 \u0648 &#8230;)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u0645\u0633\u06a9\u0648\u0646\u06cc (\u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u0648 \u062e\u0627\u0646\u0647)<\/strong><\/td>\n<td align=\"left\">\u06f0.\u06f1\u066a (\u06f1 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/td>\n<td align=\"left\"><strong>\u06f0.\u06f2\u066a (\u06f2 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u062a\u062c\u0627\u0631\u06cc (\u062f\u0641\u062a\u0631 \u0648 \u0645\u063a\u0627\u0632\u0647)<\/strong><\/td>\n<td align=\"left\">\u06f0.\u06f2\u066a (\u06f2 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/td>\n<td align=\"left\"><strong>\u06f0.\u06f4\u066a (\u06f4 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0632\u0645\u06cc\u0646 \u0634\u0647\u0631\u06cc (Arsa)<\/strong><\/td>\n<td align=\"left\">\u06f0.\u06f3\u066a (\u06f3 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/td>\n<td align=\"left\"><strong>\u06f0.\u06f6\u066a (\u06f6 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0632\u0645\u06cc\u0646 \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc (Arazi)<\/strong><\/td>\n<td align=\"left\">\u06f0.\u06f1\u066a (\u06f1 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/td>\n<td align=\"left\"><strong>\u06f0.\u06f2\u066a (\u06f2 \u062f\u0631 \u0647\u0632\u0627\u0631)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u0632\u0645\u0627\u0646\u200c\u0628\u0646\u062f\u06cc \u067e\u0631\u062f\u0627\u062e\u062a<\/h3>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062f\u0631 \u062f\u0648 \u0642\u0633\u0637 \u0645\u0633\u0627\u0648\u06cc \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u0633\u062a:<\/p>\n<ul>\n<li><strong>\u0642\u0633\u0637 \u0627\u0648\u0644:<\/strong> \u0627\u0632 \u0627\u0628\u062a\u062f\u0627\u06cc \u0645\u0627\u0631\u0633 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0645\u0627\u0647 \u0645\u0647.<\/li>\n<li><strong>\u0642\u0633\u0637 \u062f\u0648\u0645:<\/strong> \u062f\u0631 \u0645\u0627\u0647 \u0646\u0648\u0627\u0645\u0628\u0631.<\/li>\n<\/ul>\n<p>\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u062d\u0636\u0648\u0631\u06cc \u062f\u0631 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u06cc\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062f\u0631\u06af\u0627\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u062f\u0648\u0644\u062a (e-Devlet) \u0627\u0645\u06a9\u0627\u0646\u200c\u067e\u0630\u06cc\u0631 \u0627\u0633\u062a.<\/p>\n<hr>\n<h2>\u06f4. \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 (GMS\u0130)<\/h2>\n<p>\u0627\u06af\u0631 \u0645\u0644\u06a9 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u062c\u0627\u0631\u0647 \u062f\u0647\u06cc\u062f \u0648 \u0627\u0632 \u0622\u0646 \u062f\u0631\u0622\u0645\u062f \u06a9\u0633\u0628 \u06a9\u0646\u06cc\u062f\u060c \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u0645\u0648\u0638\u0641 \u0647\u0633\u062a\u06cc\u062f \u0647\u0631 \u0633\u0627\u0644\u0647 \u062f\u0631 \u0645\u0627\u0647 \u0645\u0627\u0631\u0633 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0639\u0644\u0627\u0645 \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0622\u0646 \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/p>\n<h3>\u062d\u062f \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u06a9\u0633\u0631 \u0647\u0632\u06cc\u0646\u0647<\/h3>\n<ul>\n<li><strong>\u062d\u062f \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u062c\u0627\u0631\u0647 \u0645\u0633\u06a9\u0648\u0646\u06cc:<\/strong> \u0647\u0631 \u0633\u0627\u0644\u0647 \u0645\u0628\u0644\u063a \u0645\u0634\u062e\u0635\u06cc \u062f\u0631\u0622\u0645\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u062c\u0627\u0631\u0647 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0633\u062a \u0648 \u062a\u0646\u0647\u0627 \u0645\u0628\u0627\u0644\u063a \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0622\u0646 \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/li>\n<li><strong>\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0647\u0632\u06cc\u0646\u0647:<\/strong> \u0645\u0627\u0644\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0631\u0648\u0634 <strong>\u0647\u0632\u06cc\u0646\u0647 \u0645\u0642\u0637\u0648\u0639<\/strong> (\u06a9\u0633\u0631 \u06f1\u06f5\u066a \u062b\u0627\u0628\u062a \u0627\u0632 \u06a9\u0644 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647) \u06cc\u0627 \u0631\u0648\u0634 <strong>\u0647\u0632\u06cc\u0646\u0647 \u0648\u0627\u0642\u0639\u06cc<\/strong> (\u06a9\u0633\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0646\u062f \u0645\u0644\u06a9 \u0645\u0627\u0646\u0646\u062f \u062a\u0639\u0645\u06cc\u0631\u0627\u062a \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0647\u0631\u062f\u0627\u0631\u06cc) \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/li>\n<\/ul>\n<h3>\u0637\u0628\u0642\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f<\/h3>\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u067e\u0644\u06a9\u0627\u0646\u06cc \u0648 \u0628\u06cc\u0646 <strong>\u06f1\u06f5\u066a \u062a\u0627 \u06f4\u06f0\u066a<\/strong> \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u06cc\u0632\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u0633\u0627\u0644\u0627\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p>\u0628\u0631\u0627\u06cc \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0641\u0631\u0635\u062a\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0627 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0628\u0627\u0644\u0627 \u062f\u0631 \u0634\u0647\u0631 \u0632\u06cc\u0628\u0627\u0634\u0646\u0627\u062e\u062a\u06cc \u0627\u0632\u0645\u06cc\u0631\u060c \u0627\u0632 \u0635\u0641\u062d\u0647 <a href=\"https:\/\/okaziyon.com\/fa\/%d8%a2%d9%be%d8%a7%d8%b1%d8%aa%d9%85%d8%a7%d9%86-%d9%88-%d9%be%d8%b1%d9%88%da%98%d9%87-%d8%af%d8%b1-%d8%a7%d8%b2%d9%85%db%8c%d8%b1\/\">\u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u0648 \u067e\u0631\u0648\u0698\u0647 \u062f\u0631 \u0627\u0632\u0645\u06cc\u0631<\/a> \u062f\u06cc\u062f\u0646 \u06a9\u0646\u06cc\u062f.<\/p>\n<hr>\n<h2>\u06f5. \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 (\u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9)<\/h2>\n<p>\u0686\u0646\u0627\u0646\u0686\u0647 \u0645\u0644\u06a9\u06cc \u0631\u0627 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u067e\u0633 \u0627\u0632 \u0645\u062f\u062a\u06cc \u0628\u0627 \u0633\u0648\u062f \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0639\u0627\u0645\u0644\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0627\u06cc\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 (De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi) \u0634\u0648\u062f.<\/p>\n<h3>\u0642\u0627\u0646\u0648\u0646 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06f5 \u0633\u0627\u0644\u0647<\/h3>\n<ul>\n<li><strong>\u0641\u0631\u0648\u0634 \u0632\u06cc\u0631 \u06f5 \u0633\u0627\u0644:<\/strong> \u0627\u06af\u0631 \u0645\u0644\u06a9 \u062e\u0648\u062f \u0631\u0627 <strong>\u0642\u0628\u0644 \u0627\u0632 \u06f5 \u0633\u0627\u0644 (\u06f6\u06f0 \u0645\u0627\u0647)<\/strong> \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u062b\u0628\u062a \u0633\u0646\u062f \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u062d\u0627\u0635\u0644 \u0627\u0632 \u062a\u0648\u0631\u0645 \u0632\u062f\u0627\u06cc\u06cc \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u067e\u0644\u06a9\u0627\u0646\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li><strong>\u0641\u0631\u0648\u0634 \u0628\u0639\u062f \u0627\u0632 \u06f5 \u0633\u0627\u0644:<\/strong> \u0627\u06af\u0631 \u0645\u0644\u06a9 \u0631\u0627 <strong>\u0628\u06cc\u0634 \u0627\u0632 \u06f5 \u0633\u0627\u0644 \u06a9\u0627\u0645\u0644<\/strong> \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u06a9\u0646\u06cc\u062f\u060c \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 <strong>\u06f1\u06f0\u06f0\u066a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0627\u0633\u062a<\/strong>.<\/li>\n<\/ul>\n<hr>\n<h2>\u06f6. \u062c\u062f\u0648\u0644 \u062e\u0644\u0627\u0635\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u06f2\u06f0\u06f2\u06f6<\/h2>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \/ \u0647\u0632\u06cc\u0646\u0647<\/th>\n<th align=\"left\">\u0646\u0631\u062e \/ \u0645\u06cc\u0632\u0627\u0646<\/th>\n<th align=\"left\">\u0632\u0645\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a<\/th>\n<th align=\"left\">\u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f\u0647<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u0647\u0632\u06cc\u0646\u0647 \u0646\u0642\u0644 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f<\/strong><\/td>\n<td align=\"left\">\u06f4\u066a \u0627\u0631\u0632\u0634 \u0633\u0646\u062f<\/td>\n<td align=\"left\">\u0632\u0645\u0627\u0646 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f<\/td>\n<td align=\"left\">\u06f2\u066a \u062e\u0631\u06cc\u062f\u0627\u0631 \/ \u06f2\u066a \u0641\u0631\u0648\u0634\u0646\u062f\u0647<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (KDV)<\/strong><\/td>\n<td align=\"left\">\u06f1\u066a \u062a\u0627 \u06f2\u06f0\u066a (\u06f0\u066a \u062f\u0631 \u0635\u0648\u0631\u062a \u0645\u0639\u0627\u0641\u06cc\u062a)<\/td>\n<td align=\"left\">\u0632\u0645\u0627\u0646 \u062e\u0631\u06cc\u062f<\/td>\n<td align=\"left\">\u062e\u0631\u06cc\u062f\u0627\u0631<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/strong><\/td>\n<td align=\"left\">\u06f0.\u06f2\u066a \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc (\u06a9\u0644\u0627\u0646\u200c\u0634\u0647\u0631\u0647\u0627)<\/td>\n<td align=\"left\">\u0645\u06cc \u0648 \u0646\u0648\u0627\u0645\u0628\u0631<\/td>\n<td align=\"left\">\u0645\u0627\u0644\u06a9 \u0645\u0644\u06a9<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647<\/strong><\/td>\n<td align=\"left\">\u06f1\u06f5\u066a \u062a\u0627 \u06f4\u06f0\u066a (\u067e\u0644\u06a9\u0627\u0646\u06cc)<\/td>\n<td align=\"left\">\u0633\u0627\u0644\u0627\u0646\u0647 \u062f\u0631 \u0645\u0627\u0647 \u0645\u0627\u0631\u0633<\/td>\n<td align=\"left\">\u0645\u0648\u062c\u0631 (\u0645\u0627\u0644\u06a9)<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0648\u062f \u0641\u0631\u0648\u0634 (\u0639\u0627\u06cc\u062f\u06cc)<\/strong><\/td>\n<td align=\"left\">\u06f1\u06f5\u066a \u062a\u0627 \u06f4\u06f0\u066a (\u0645\u0639\u0627\u0641 \u0628\u0639\u062f \u0627\u0632 \u06f5 \u0633\u0627\u0644)<\/td>\n<td align=\"left\">\u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u0632\u06cc\u0631 \u06f5 \u0633\u0627\u0644<\/td>\n<td align=\"left\">\u0641\u0631\u0648\u0634\u0646\u062f\u0647<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr>\n<h2>\u06f7. \u0646\u06a9\u0627\u062a \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc<\/h2>\n<ol>\n<li><strong>\u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (Vergi Numaras\u0131):<\/strong> \u0627\u0648\u0644\u06cc\u0646 \u06af\u0627\u0645 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u0631\u0627\u06cc\u06af\u0627\u0646 \u0648 \u0622\u0646\u0644\u0627\u06cc\u0646 \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<li><strong>\u0627\u0639\u0644\u0627\u0645 \u0642\u06cc\u0645\u062a \u0648\u0627\u0642\u0639\u06cc \u062f\u0631 \u0633\u0646\u062f:<\/strong> \u062b\u0628\u062a \u0642\u06cc\u0645\u062a \u0648\u0627\u0642\u0639\u06cc \u0645\u0644\u06a9 \u062f\u0631 \u0633\u0646\u062f \u0627\u0632 \u0628\u0631\u0648\u0632 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<li><strong>\u062d\u0641\u0638 \u0645\u062f\u0627\u0631\u06a9 \u0635\u0631\u0627\u0641\u06cc \u0648 \u0628\u0627\u0646\u06a9\u06cc:<\/strong> \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646\u06cc \u06a9\u0647 \u0642\u0635\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0639\u0627\u0641\u06cc\u062a KDV \u062f\u0627\u0631\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u0645\u062f\u0627\u0631\u06a9 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u0627\u0632 \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0631\u0627 \u062f\u0641\u062a\u0631\u0627\u064b \u0628\u0627\u06cc\u06af\u0627\u0646\u06cc \u06a9\u0646\u0646\u062f.<\/li>\n<li><strong>\u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u062a\u0646\u0627\u0628 \u0627\u0632 \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0636\u0627\u0639\u0641:<\/strong> \u0628\u06cc\u0646 \u0627\u06cc\u0631\u0627\u0646 \u0648 \u062a\u0631\u06a9\u06cc\u0647 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u062a\u0646\u0627\u0628 \u0627\u0632 \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0636\u0627\u0639\u0641 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062f\u0686\u0627\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u062f\u0648 \u0628\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0634\u0648\u0646\u062f.<\/li>\n<\/ol>\n<hr>\n<h2>\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644 (FAQ)<\/h2>\n<h3>\u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0686\u0642\u062f\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u061f<\/h3>\n<p>\u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u06f2\u066a \u062d\u0642 \u0627\u0644\u062a\u0645\u0628\u0631 \u0633\u0646\u062f \u0648 \u062d\u0633\u0628 \u0645\u0648\u0631\u062f \u0628\u06cc\u0646 \u06f1\u066a \u062a\u0627 \u06f2\u06f0\u066a \u0645\u0627\u0644\u06cc\u0627\u062a KDV \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a \u062f\u0627\u0631\u0627 \u0628\u0648\u062f\u0646 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a\u060c KDV \u0635\u0641\u0631 \u062f\u0631\u0635\u062f \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n<h3>\u0622\u06cc\u0627 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a KDV \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u061f<\/h3>\n<p>\u0628\u0644\u0647\u060c \u062a\u0645\u0627\u0645 \u0627\u062a\u0628\u0627\u0639 \u0627\u06cc\u0631\u0627\u0646\u06cc \u06a9\u0647 \u0627\u0642\u0627\u0645\u062a \u062f\u0627\u0626\u0645 \u062a\u0631\u06a9\u06cc\u0647 \u0631\u0627 \u0646\u062f\u0627\u0631\u0646\u062f \u0648 \u067e\u0648\u0644 \u0645\u0644\u06a9 \u0631\u0627 \u0627\u0632 \u062e\u0627\u0631\u062c \u0648\u0627\u0631\u062f \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u0646\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a KDV \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f.<\/p>\n<h3>\u062f\u0648\u0631\u0647 \u06f5 \u0633\u0627\u0644\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u0627\u0632 \u0686\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h3>\n<p>\u062f\u0648\u0631\u0647 \u06f5 \u0633\u0627\u0644\u0647 \u062f\u0642\u06cc\u0642\u0627\u064b \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u062b\u0628\u062a \u0633\u0646\u062f \u062a\u0627\u067e\u0648 (Tapu) \u062f\u0631 \u0627\u062f\u0627\u0631\u0647 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f \u0622\u063a\u0627\u0632 \u0634\u062f\u0647 \u0648 \u0628\u0627 \u06af\u0630\u0634\u062a \u06a9\u0627\u0645\u0644 \u06f6\u06f0 \u0645\u0627\u0647 \u0628\u0647 \u067e\u0627\u06cc\u0627\u0646 \u0645\u06cc\u200c\u0631\u0633\u062f.<\/p>\n<h3>\u0622\u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0646\u062a\u0642\u0627\u0644 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u0645\u0644\u06a9 \u0628\u0647 \u062e\u0627\u0631\u062c \u0627\u0632 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/h3>\n<p>\u0628\u0644\u0647\u060c \u067e\u0633 \u0627\u0632 \u062a\u0633\u0648\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062c\u0627\u0631\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u0645\u0627\u0644\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0633\u0648\u062f \u0627\u062c\u0627\u0631\u0647 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0647 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0645\u0646\u062a\u0642\u0644 \u06a9\u0646\u0646\u062f.<\/p>\n<hr>\n<h2>\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0645\u0634\u0627\u0648\u0631\u0647 \u062a\u062e\u0635\u0635\u06cc \u0627\u0648\u06a9\u0627\u0633\u06cc\u0648\u0646<\/h2>\n<p>\u0628\u0627\u0632\u0627\u0631 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\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0642\u06cc\u0642 \u06cc\u06a9 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u0648\u0641\u0642 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0634\u0646\u0627\u062e\u062a \u06a9\u0627\u0645\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062c\u0627\u0646\u0628\u06cc \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062e\u0631\u06cc\u062f\u060c \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0648 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f2\u06f6\u060c \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0645\u0644\u0627\u06a9 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