
باتوجه به مشکلات بوجود آمده در فرایند صدور گواهینامه مالیات برارزش افزوده ، سازمان امور مالیاتی دستورالعمل صدور گواهینامه ثبت نام ارزش افزوده را صادر کرد:




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