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;

:

1)
2) (141)
3)

1)

. .
.

2)

141. ( ) .
(141); , .

3)

. . .

11, , 3 5 . ( ), .
( ), .
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ