1- کلیه اشخاص حقوقی
2- صاحبان مشاغلی که حسب نوع و یا حجم فعالیت جزو گروه اول موضوع ماده (2) آیین نامه اجرایی ماده (95) قانون محسوب می شوند
3- صاحبان مشاغل مشمول اجرای قانون مالیات بر ارزش افزوده
1- کلیه اشخاص حقوقی
2- صاحبان مشاغلی که حسب نوع و یا حجم فعالیت جزو گروه اول موضوع ماده (2) آیین نامه اجرایی ماده (95) قانون محسوب می شوند
3- صاحبان مشاغل مشمول اجرای قانون مالیات بر ارزش افزوده
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