مقررات منسوخ از فهرست بخشی از مقررات منسوخ سازمان امور مالیاتی کشور (1)

ﺭﺩﯾﻒ

ﻋﻨﻮﺍﻥ

ﺷﻤﺎﺭﻩ

ﺗﺎﺭﯾﺦ ﺻﺪﻭﺭ

ﻣﺮﺟﻊ ﻭﺿﻊ

ﺗﺎﺭﯾﺦ ﻧﺴﺦ

1

ﺗﻌﻴﻴﻦ ﺗﮑﻠﻴﻒ ﺩﺭﺧﺼﻮﺹ ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺍﺭﺍﺿﯽ ﺑﺎﯾﺮ

30/4/34420

1362/02/06

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1380/12/29

2

ﺣﻮﺯﻩ ﺧﺎﺹ ﻣﺎﻟﻴﺎﺕ ﺗﮑﻠﻴﻔﯽ

351/11

1362/09/16

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ

1384/04/06

3

ﺍﻧﺘﻘﺎﻝ ﻗﻄﻌﯽ ﻭﺍﺣﺪﻫﺎي ﻣﺴﮑﻮﻧﯽ ﺑﻪ ﺯﻥ- ﺷﻮﻫﺮ- ﭘﺪﺭ- ﻣﺎﺩﺭ- ﺍﻭﻻﺩ ﻭ ﺍﻭﻻﺩ ﺍﻭﻻﺩ

33288/1947/20

1366/08/10

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ

1367/12/29

4

ﻋﺪﻡ ﻗﺒﻮﻝ ﺧﺴﺎﺭﺍﺕ ﻧﺎﺷﯽ ﺍﺯﺟﻨﮓ ﺗﺤﻤﻴﻠﯽ ﺑﺠﺎي ﺣﻮﺍﺩﺙ ﻭﺳﻮﺍﻧﺢ ﺑﺮﺍي ﺗﺸﺨﻴﺺ

30/4/473

1367/01/30

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/29

5

ﻣﺎﻟﻴﺎﺕ ﻧﻘﻞ ﻭ ﺍﻧﺘﻘﺎﻝ ﻗﻄﻌﯽ ﺍﻣﻼک ﺗﺨﺮﯾﺐ ﺷﺪﻩ ﺩﺭ ﺟﻨﮓ ﺗﺤﻤﻴﻠﯽ

30/5/435/6156

1367/03/10

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1367/12/29

6

ﺷﻤﻮﻝ ﯾﺎ ﻋﺪﻡ ﺷﻤﻮﻝ ﻣﻘﺮﺭﺍﺕ ﺗﺒﺼﺮﻩ 2 ﻣﺎﺩﻩ 134 ﻕ.ﻡ.ﻡ ﺑﻪ ﺷﻐﻞ ﺑﺴﺎﺯﺑﻔﺮﻭﺷﯽ

30/4/4158

1367/05/25

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1367/12/29

7

ﺍﻣﻼک ﻣﻮﺭﺩ ﺗﻤﻠﮏ ﮐﻤﻴﺘﻪ ﺍﻣﺎﻡ ﺑﺮﺍي ﺗﻌﻠﻖ ﻣﺎﻟﻴﺎﺕ ﻣﺮﺑﻮﻃﻪ

30/4/6579

1367/07/05

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/20

8

ﻗﺒﻮﻝ ﺿﻤﺎﻧﺘﻨﺎﻣﻪ ﺑﺎﻧﮑﯽ ﯾﺎ ﻭﺛﻴﻘﻪ ﻣﻠﮑﯽ ﺑﺮﺍي ﺭﻓﻊ ﻣﻤﻨﻮﻉ ﺍﻟﺨﺮﻭﺟﯽ

30/5/3322/60048

1367/12/24

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1367/12/29

9

ﺗﻔﻮﯾﺾ ﺍﺧﺘﻴﺎﺭ ﻧﺴﺒﺖ ﺑﻪ ﺑﺨﺸﻮﺩﮔﯽ ﺟﺮﺍﺋﻢ ﻣﺎﻟﻴﺎﺗﯽ

1428

1368/01/17

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1370/05/15

10

ﺗﺸﮑﻴﻞ ﺣﻮﺯﻩ ﻫﺎي ﺧﺎﺹ ﺑﺮﺍي ﻣﺎﻟﻴﺎﺕ ﻫﺎي ﺍﺷﺨﺎﺹ ﺣﻘﻮﻗﯽ ﻣﻘﻴﻢ ﺗﻬﺮﺍﻥ

3004

1368/01/27

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1379/01/01

11

ﺗﺸﮑﻴﻞ ﺣﻮﺯﻩ ﻫﺎي ﺧﺎﺹ ﺑﺮﺍي ﻣﺎﻟﻴﺎﺕ ﻫﺎي ﺍﺭﺙ ﻭ ﺍﺭﺍﺿﯽ ﺑﺎﯾﺮ

3006

1368/01/27

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1379/01/01

12

ﺍﻧﺘﻘﺎﻝ ﻗﻄﻌﯽ ﺍﻣﻼک ﯾﺎ ﻣﺤﻞ ﮐﺴﺐ ﺧﺎﻟﯽ

30/4/1095

1368/02/10

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/29

13

ﭘﺰﺷﮑﺎﻥ ﻭ ﭘﻴﺮﺍﭘﺰﺷﮑﺎﻥ ﻃﺮﻑ ﻗﺮﺍﺭﺩﺍﺩ ﺑﺎ ﺳﺎﺯﻣﺎﻥ ﺯﻧﺪﺍﻥ ﻫﺎ ﻭ ﺍﻗﺪﺍﻣﺎﺕ ﺗﺎﻣﻴﻨﯽ ﻭ

30/4/1097

1368/02/10

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1367/12/29

14

ﻣﻘﺪﻡ ﺑﻮﺩﻥ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﺋﯽ ﺑﺮﺍي ﻭﺻﻮﻝ ﻣﺎﻟﻴﺎﺕ ﻭ ﺟﺮﺍﺋﻢ ﻣﺘﻌﻠﻖ ﺍﺯ

30/5/187/6970

1368/02/16

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1370/12/29

15

ﺍﺭﺳﺎﻝ ﻓﺮﻡ ﺩﻓﺘﺮ ﻣﺸﺎﻏﻞ

30/4/1308/6764

1368/02/16

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1380/12/29

16

ﺩﺭآﻣﺪﻫﺎي ﺣﺎﺻﻞ ﺍﺯ ﺻﻴﺪ ﻣﺎﻫﯽ

30/4/3635

1368/04/03

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/29

17

ﺗﺴﺮي ﺣﮑﻢ ﺑﻨﺪ 10 ﻣﺎﺩﻩ 148 ﻕ.ﻡ.ﻡ ﻧﺴﺒﺖ ﺑﻪ ﻣﻮﺳﺴﺎﺕ ﻣﻮﺿﻮﻉ ﻣﺎﺩﻩ 2 ﻕ.ﻡ.ﻡ

30/4/3634

1368/04/03

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/29

18

ﺿﺮﯾﺐ ﻣﺎﻟﻴﺎﺗﯽ ﺑﺮﺧﯽ ﺍﺯ ﺭﺷﺘﻪ ﻫﺎي ﭘﺰﺷﮑﯽ

30/4/3816

1368/04/05

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1367/12/29

19

ﺗﺸﮑﻴﻞ ﻫﻴﺌﺖ ﺣﻞ ﺍﺧﺘﻼﻑ ﻣﺎﻟﻴﺎﺗﯽ ﻣﻮﺿﻮﻉ ﻣﺎﺩﻩ 244 ﻗﺎﻧﻮﻥ ﺑﺮﺍي ﺗﻌﻴﻴﻦ ﺿﺮﺍﯾﺐ

30/5/915/17024

1368/04/13

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1398/01/01

20

آﯾﺎ ﺣﮑﻢ ﻗﺎﻧﻮﻥ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﺧﺪﻣﺖ ﺧﺎﺭﺝ ﺍﺯ ﻭﻗﺖ ﺍﺩﺍﺭي ﺍﻋﻀﺎي ﻫﻴﺎﺕ ﻋﻠﻤﯽ ﻭ

30/4/4613

1368/04/13

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1369/02/01

21

ﻣﻌﺎﻓﻴﺖ ﺣﻘﻮﻕ ﻭ ﻣﺰﺍﯾﺎ ﻭ ﻭﺟﻮﻩ ﻣﻮﺿﻮﻉ ﺑﻨﺪ 13 ﻣﺎﺩﻩ 91 ﻗﺎﻧﻮﻥ ﻣﺎﻟﻴﺎﺕ ﻫﺎي ﻣﺴﺘﻘﻴﻢ

30/4/5365

1368/04/21

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1380/12/29

22

ﭼﮕﻮﻧﮕﯽ ﺗﺸﺨﻴﺺ ﺩﺭآﻣﺪ ﺷﺮﮐﺘﻬﺎي ﭘﻴﻤﺎﻧﮑﺎﺭي ﺑﺮﺍي ﻣﺎﻟﻴﺎﺕ

30/4/6009

1368/04/27

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1380/12/29

23

ﭘﺮﺩﺍﺧﺘﻬﺎي ﻭﺯﺍﺭﺕ ﻓﺮﻫﻨﮓ ﻭآﻣﻮﺯﺵ ﻋﺎﻟﯽ ﺍﺯ ﻧﻈﺮﻣﺎﻟﻴﺎﺕ

30/501102

1368/04/28

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1369/02/01

24

ﺍﺻﻼﺣﻴﻪ آﺋﻴﻦ ﻧﺎﻣﻪ ﺳﺎﺯﻣﺎﻥ ﺗﺸﺨﻴﺺ ﻭ ﺩﺭ ﻣﻮﺭﺩ ﺍﺟﺮﺍي ﻣﺎﺩﻩ 171

30/4/6442/15529

1368/05/12

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1370/12/29

25

ﺭﻓﻊ ﺍﺑﻬﺎﻡ ﺩﺭ ﺍﺭﺗﺒﺎﻁ ﺑﺎ ﻣﺴﺎﺋﻞ ﻣﺎﻟﻴﺎﺗﯽ ﻣﻮﻗﻮﻓﺎﺕ ﻋﺎﻡ

30/5/2006/27926

1368/06/07

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1380/12/29

26

ﻧﺤﻮﻩ ﺍﺟﺮﺍي ﻗﺴﻤﺖ ﺍﺧﻴﺮ ﻣﺎﺩﻩ 239 ﻕ.ﻡ.ﻡ ﺩﺭﺧﺼﻮﺹ ﻗﻄﻌﻴﺖ ﺑﺮگ ﺗﺸﺨﻴﺺ ﯾﺎ

30/5/2359/23065

1368/07/10

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1400/10/10

27

ﺩﺭ ﺧﺼﻮﺹ ﻣﺎﻟﻴﺎﺕ ﭘﻴﻤﺎﻧﮑﺎﺭي

30/4/11332

1368/07/23

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1367/12/29

28

ﺍﺭﺳﺎﻝ ﺍﻋﺘﺮﺍﺽ ﺑﻪ ﺑﺮگ ﺗﺸﺨﻴﺺ ﺗﻮﺳﻂ ﭘﺴﺖ ﻭ ﻭﻗﻮﻉ ﺍﺷﺘﺒﺎﻩ ﺩﺭ ﺗﺴﻠﻴﻢ آﻥ ﺑﻪ

30/4/14110

1368/09/13

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1400/10/10

29

ﮐﻤﮏ ﻫﺰﯾﻨﻪ ﻋﺎﺋﻠﻪ ﻣﻨﺪي

30/4/16373

1368/10/10

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1371/04/24

30

ﺍﻧﺘﻘﺎﻝ ﻣﻠﮏ ﺑﻪ ﺍﻭﻻﺩ

30/4/16811

1368/10/14

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1370/12/29

31

ﺗﻔﻮﯾﺾ ﺍﺧﺘﻴﺎﺭ ﺗﻘﺴﻴﻂ ﺑﺪﻫﯽ ﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻗﻄﻌﯽ ﻣﻮﺩﯾﺎﻥ ﺑﻪ ﻣﺪﯾﺮﺍﻥ ﮐﻞ ﻣﺎﻟﻴﺎﺗﯽ

30/5/3841/54152

1368/10/25

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1369/08/21

32

ﺩﺭ ﺧﺼﻮﺹ ﻋﻀﻮﯾﺖ ﻧﻤﺎﯾﻨﺪﻩ ﺷﻮﺭﺍي ﻣﺮﮐﺰي ﺍﺻﻨﺎﻑ ﯾﺎ ﺑﺎﺯﺭﮔﺎﻧﯽ ﻭ ﺻﻨﺎﯾﻊ ﻭ ﻣﻌﺎﺩﻥ

30/4/1902/57876

1368/11/15

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1380/12/29

33

ﺩﺭ ﺧﺼﻮﺹ ﻧﻘﻞ ﻭ ﺍﻧﺘﻘﺎﻝ ﻗﻄﻌﯽ ﺍﻣﻼک ﺑﺎ ﻣﻐﺎﺯﻩ ﯾﺎ ﻣﺤﻞ ﮐﺴﺐ ﺧﺎﻟﯽ ﻣﻮﺿﻮﻉ ﻣﺎﺩﻩ

30/5/3437/5797

1368/11/15

ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

1370/12/29

34

ﻣﻌﺎﻓﻴﺖ ﻭﺟﻮﻫﯽ ﮐﻪ ﺑﺎﺑﺖ ﺗﺎﻣﻴﻦ ﻣﺴﮑﻦ ﮐﺎﺭﮐﻨﺎﻥ ﺷﺎﻏﻞ ﺩﺭ ﺑﻌﻀﯽ ﺍﺯ ﺷﻬﺮﺳﺘﺎﻥ ﻫﺎ

30/4/19142

1368/11/15

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

1380/12/29

35

ﺩﺭ ﺧﺼﻮﺹ ﺧﺎﺗﻤﻪ ﺍﻋﻴﺎﻥ ﻣﺬﮐﻮﺭ ﺩﺭ ﻣﺎﺩﻩ 71 ﻕ.ﻡ.ﻡ.

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ﮐﺴﺮ ﻭﺟﻮﻩ ﭘﺮﺩﺍﺧﺘﯽ ﺣﻘﻮﻕ ﺑﮕﻴﺮ ﺑﻪ ﻣﻮﺳﺴﺎﺕ ﺑﻴﻤﻪ ﺍﯾﺮﺍﻧﯽ ﺍﺯ ﺩﺭآﻣﺪ ﻣﺸﻤﻮﻝ

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37

ﻫﺰﯾﻨﻪ ﺭﺳﻴﺪﮔﯽ ﻣﺎﺩﻩ 260 ﻣﺸﻤﻮﻝ ﺑﺨﺸﻮﺩﮔﯽ ﻧﻤﻴﺒﺎﺷﺪ

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ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

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38

ﺭﻓﻊ ﺍﺑﻬﺎﻡ ﺩﺭ ﻣﻮﺭﺩ ﺷﻤﻮﻝ ﻭ ﻧﺤﻮﻩ ﺍﺟﺮﺍي ﺣﮑﻢ ﺗﺒﺼﺮﻩ 4 ﻣﺎﺩﻩ 111 ﻗﺎﻧﻮﻥ ﻣﺎﻟﻴﺎﺗﻬﺎي

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1368/12/01

ﺷﻮﺭﺍي ﻋﺎﻟﯽ ﻣﺎﻟﻴﺎﺗﯽ

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39

ﺭﻓﻊ ﺍﺑﻬﺎﻡ ﺩﺭ ﺍﺟﺮﺍي ﻣﻔﺎﺩ ﺗﺒﺼﺮﻩ 1 ﻣﺎﺩﻩ 110 ﻕ.ﻡ.ﻡ ﺳﺎﻝ 1366

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ﻣﻌﺎﻓﻴﺖ ﺣﻘﻮﻕ ﺑﮕﻴﺮﺍﻥ ﺳﺎﺯﻣﺎﻥ ﮔﺴﺘﺮﺵ ﻭ ﻧﻮﺳﺎﺯي ﺻﻨﺎﯾﻊ ﺍﯾﺮﺍﻥ ﻭ ﮐﻠﻴﻪ ﺷﺮﮐﺖ

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42

ﺩﺭﺝ ﮐﺎﻣﻞ ﻣﺸﺨﺼﺎﺕ ﺍﻧﺘﻘﺎﻝ ﮔﻴﺮﻧﺪﻩ ﺩﺭ ﻣﺘﻦ ﮔﻮﺍﻫﯽ ﺍﻧﺠﺎﻡ ﻣﻌﺎﻣﻠﻪ

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ﻣﻌﺎﻭﻥ ﺩﺭآﻣﺪﻫﺎي ﻣﺎﻟﻴﺎﺗﯽ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩي ﻭ ﺩﺍﺭﺍﯾﯽ

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43

ﻣﻌﺎﻓﻴﺖ ﺳﺎﺯﻣﺎﻥ ﺗﺎﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﯽ ﺍﺯ ﭘﺮﺩﺍﺧﺖ ﻣﺎﻟﻴﺎﺕ

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