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["            محاسبه جرایم بندهای الف ، ب، ج و گروه های 1 ، 2 و 3 و مستغلات ( جرایم مواد 190 ، 192 و 193 ) برای سالهای 1366 لغایت 1400                                              ویرایش دوم- تیرماه 1397"]
[null,null,null,null,null,null,null,null,null,null,null,null,"ورود اطلاعات مورد نیاز جهت محاسبه جرایم",null,null,null,null,null,"فیش های واریزی در زمانی که مودی به برگ تشخیص اعتراض ننموده و یا اینکه اعتراض نموده و فاصله تاریخ اعتراض وی تا تاریخ قطعی شدن کمتر از 12 ماه بوده",null,null,null,null,null,"فیش های واریزی در زمانی که مودی اظهارنامه ارسال نموده  ،  اعتراض نموده و به هیات رفته و فاصله اعتراض تا قطعی شدن بیش از 12 ماه بوده",null,null,null,null,null,"فیش های واریزی در زمانی که مودی اظهارنامه ارسال  ننموده   ، اعتراض کرده و به هیات رفته و فاصله اعتراض تا قطعی شدن بیش از 12 ماه بوده"]
[null,"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C4>G4,((((C4-G4)-1)*12)+(12-F4)+(B4)),(IF(C4<G4,0,(IF(F4>=B4,0,(B4-F4))))))","v":16753},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"بله",null,null,null,null,null,null,null,null,"ردیف","عملکرد","اصل+186","جریمه 190","جریمه 192","دفاتر","ترازنامه","خوش حسابی","پرداختی"]
[null,{"$f":"IF(T5>0,IF(W5>=AX21,IF(V5>=AW21,IF(U5>AV21,V5+1,V5),IF(U5>AV21,V5+1,V5)),AW21),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T5>0,W5,AX22)","v":1397},null,null,{"$f":"AW21+1","v":4},{"$f":"IF(Q10>0,AX21,Q6+1)","v":1},null,null,null,null,null,"تاریخ امروز (حتما وارد گردد)\n ( روز محاسبه جرایم)",null,"روز","ماه","سال",null,"فیشها","مبلغ فیش","روز","ماه","سال",null,"فیشهای واریزی از تاریخ",null,{"$f":"Q19&\" / \"&P19&\" / \"&O19","v":" /  / "},"لغایت",{"$f":"Q21&\" / \"&P21&\" / \"&O21","v":" /  / "},null,"فیشهای واریزی از تاریخ",null,{"$f":"AX21&\" / \"&AW21&\" / \"&AV21","v":"1 / 3 / 31"},"لغایت",{"$f":"Q20&\" / \"&P20&\" / \"&O20","v":" /  / "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"خیر",null,null,null,null,null,null,null,null,{"$f":"COUNTA(خلاصه!B4:B28)+4","v":4},{"$f":"IF(Q6>0,Q6-1300,)","v":0},{"$f":"Q8+Q9","v":0},{"$f":"S19","v":0},{"$f":"IF(W19=\"خطا : بند،گروه یا سال\",\"خطا\",W19)","v":"خطا"},{"$f":"IF(AA19=\"عدم نیاز به تسلیم (یا خطای بند و سال)\",\"عدم نیاز\",AA19)","v":"عدم نیاز"},{"$f":"IF(AD19=\"عدم نیاز به تسلیم (یا خطای بند و سال)\",\"عدم نیاز\",AD19)","v":"عدم نیاز"},{"$f":"AG19","v":0},{"$f":"IF(BQ8>0,BQ8,IF(BP8>0,BP8,IF(BO8>0,BO8,0)))","v":0}]
[null,"جریمه اول",null,{"$f":"BD17*2.5%*I3","v":0},null,null,null,null,null,null,null,null,null,null,11,5,1397,null,1,null,null,null,null,null,"فیشها","مبلغ فیش","روز","ماه","سال",null,"فیشها","مبلغ فیش","روز","ماه","سال",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D5","v":0}]
[null,"پرداختی در",null,"فیش دوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C9>G9,((((C9-G9)-1)*12)+(12-F9)+(B9)),(IF(C9<G9,0,(IF(F9>=B9,0,(B9-F9))))))","v":0},null,null,null,"   عملکرد سال",null,null,null,null,null,2,null,null,null,null,null,1,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D10","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"  مشمول بند (یا گروه)",null,null,null,null,null,3,null,null,null,null,null,2,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"اظهارنامه","غیر اظهارنامه","کمتر از 12 و غیراعتراض"]
[null,null,null,null,null,null,null,null,null,null,null,null,"   اصل مالیات",null,null,null,null,null,4,null,null,null,null,null,3,null,null,null,null,null,"فیشهای واریزی از تاریخ",null,{"$f":"Q20&\" / \"&P20&\" / \"&O20","v":" /  / "},"لغایت",{"$f":"Q21&\" / \"&P21&\" / \"&O21","v":" /  / "},null,null,null,null,null,null,null,null,null,null,null,{"$f":"D17","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z6+Z7+Z8+Z11+Z12+Z13+Z14+Q12","v":0},{"$f":"AF6+AF7+AF10+AF11+AF14+AF15+AF16+AF17","v":0},{"$f":"T5+T6+T7+T8+T9+T10+T11+Q12","v":0}]
[null,{"$f":"IF(T6>0,IF(W6>=AX21,IF(V6>=AW21,IF(U6>AV21,V6+1,V6),IF(U6>AV21,V6+1,V6)),W6),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T6>0,W6,AX22)","v":1397},null,null,{"$f":"IF(C4<G4,F4,IF(C4>G4,B4,IF(C4=G4,MAX(B4,F4))))","v":5},{"$f":"IF(C4<=G4,G4,C4)","v":1397},null,null,null,null,null,"   تبصره 2 ماده 186",null,null,null,null,null,5,null,null,null,null,null,"فیشهای واریزی از تاریخ",null,{"$f":"Q21&\" / \"&P21&\" / \"&O21","v":" /  / "},"لغایت",{"$f":"AX22&\" / \"&AW22&\" / \"&AV22","v":"1397 / 5 / 11"},null,"فیشها","مبلغ فیش","روز","ماه","سال",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D20","v":0},null,null,null,null,"الف"]
[null,"جریمه دوم",null,{"$f":"((BD17-T5)*I6*2.5%)","v":0},null,null,null,null,null,null,null,null,"   اظهارنامه  ( 0 یا 1 )",null,null,null,null,null,6,null,null,null,null,null,"فیشها","مبلغ فیش","روز","ماه","سال",null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D23","v":0},null,null,null,null,"ب"]
[null,"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C13>G13,((((C13-G13)-1)*12)+(12-F13)+(B13)),(IF(C13<G13,0,(IF(F13>=B13,0,(B13-F13))))))","v":0},null,null,null,"  مبلغ مالیات ابرازی در اظهارنامه",null,null,null,null,null,7,null,null,null,null,null,1,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D26","v":0},null,null,null,null,"ج"]
[null,null,null,null,null,null,null,null,null,null,null,null,"میزان پرداختی از مالیات ابرازی در موعد مقرر",null,null,null,null,null,"فیش های واریزی قبل از ارسال اظهارنامه\n(خوش حسابی موضوع ماده 190)",null,null,null,null,null,2,null,null,null,null,null,"فیشهای واریزی از تاریخ",null,{"$f":"Q21&\" / \"&P21&\" / \"&O21","v":" /  / "},"لغایت",{"$f":"AX22&\" / \"&AW22&\" / \"&AV22","v":"1397 / 5 / 11"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"D29","v":0},null,null,null,null,1]
[null,{"$f":"IF(T7>0,IF(W7>=AX21,IF(V7>=AW21,IF(U7>AV21,V7+1,V7),IF(U7>AV21,V7+1,V7)),W7),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T7>0,W7,AX22)","v":1397},null,null,{"$f":"B9","v":5},{"$f":"C9","v":1397},null,null,null,null,null,"  دفاتر (0 یا 1 یا 2 )",null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,"فیشها","مبلغ فیش","روز","ماه","سال",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"جریمه سوم",null,{"$f":"((BD17-T5-T6)*2.5%*I11)","v":0},null,null,null,null,null,null,null,null,"  ترازنامه-سود و زیان ( 0 یا 1 )",null,null,null,null,null,"فیشها","مبلغ فیش","روز","ماه","سال",null,4,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,"ابرازی"]
[null,"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C16>G16,((((C16-G16)-1)*12)+(12-F16)+(B16)),(IF(C16<G16,0,(IF(F16>=B16,0,(B16-F16))))))","v":0},null,null,null,"آیا شغل مودی ، تولید یا خرید و فروش کالاست ؟",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(AU5:AU12,\">0\")","v":0},null,null,null,null,"مستغلات",{"$f":"IF(O5>=1,P5)","v":5},{"$f":"Q5","v":1397},{"$f":"IF(BB15>BE15,((((BB15-BE15)-1)*12)+(12-BD15)+(BA15)),(IF(BB15<BE15,0,(IF(BD15>=BA15,0,(BA15-BD15))))))","v":16765},{"$f":"IF(Q7=\"مستغلات\",5,IF(AND(OR(Q7=\"الف\",Q7=\"ب\",Q7=\"ج\",Q7=1,Q7=2,Q7=3),Q6<1395),5,4))","v":4},{"$f":"IF(Q11>0,Q6+1,0)","v":0}]
[null,{"$f":"IF(T8>0,IF(W8>=AX21,IF(V8>=AW21,IF(U8>AV21,V8+1,V8),IF(U8>AV21,V8+1,V8)),W8),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T8>0,W8,AX22)","v":1397},null,null,{"$f":"B13","v":5},{"$f":"C13","v":1397},null,null,null,null,null,"آیا برگ تشخیص ابلاغ قانونی شده است ؟",null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q10<1,0,(Q11-Q12)*BC15*2.5%)","v":0}]
[null,"جریمه چهارم",null,{"$f":"((BD17-T5-T6-T7)*I15*2.5%)","v":0},null,null,null,null,null,null,null,null,"آیا پس از ابلاغ قانونی، مودی اعتراض نموده است ؟",null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"کسر پرداختی از ابرازی از اصل",null,null,{"$f":"IF(Q10<1,Q8,Q8-Q11)","v":0}]
[null,"پرداختی در",null,"فیش پنجم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C19>G19,((((C19-G19)-1)*12)+(12-F19)+(B19)),(IF(C19<G19,0,(IF(F19>=B19,0,(B19-F19))))))","v":0},null,null,null,"تاریخ ابلاغ برگ تشخیص :",null,"روز","ماه","سال",null,"جریمه دیرکرد ( 190 )",null,null,null,"جریمه اظهارنامه ( 192 )",null,null,null,"جریمه دفاتر ( 193 )",null,null,"جریمه ترازنامه-سود و زیان(193)",null,null,"جایزه خوش حسابی ( 190 )"]
[null,{"$f":"IF(T9>0,IF(W9>=AX21,IF(V9>=AW21,IF(U9>AV21,V9+1,V9),IF(U9>AV21,V9+1,V9)),W9),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T9>0,W9,AX22)","v":1397},null,null,{"$f":"B16","v":5},{"$f":"C16","v":1397},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q10>0,O20>0,BC71>12),AZ24,IF(AND(Q10<1,O20>1,BK71>12),AZ25,AZ23))","v":0},null,null,null,{"$f":"IF(Q10=1,0,IF(AND(OR(Q7=\"الف\",Q7=\"ب\",Q7=\"ج\",Q7=\"مستغلات\"),Q6<1381),Q8*5%,IF(AND(OR(Q7=\"الف\",Q7=\"ب\"),Q6>1380,Q6<1395),Q8*40%,IF(AND(OR(Q7=\"ج\"),Q6>1380,Q6<1395),Q8*10%,IF(AND(OR(Q7=1,Q7=2,Q7=3),Q6>1394),Q8*30%,IF(AND(OR(Q7=\"مستغلات\"),Q6>1380),Q8*10%,\"خطا : بند،گروه یا سال\"))))))","v":"خطا : بند،گروه یا سال"},null,null,null,{"$f":"IF(AND(OR(Q7=\"الف\",Q7=\"ب\"),Q6<1395,Q13=1),0,IF(AND(Q6>1394,Q7=1,Q13=1),0,IF(AND(OR(Q7=\"الف\",Q7=\"ب\"),Q6<1395,Q13=2),Q8*10%,IF(AND(Q6>1394,Q7=1,Q13=2),\"اصلاح ماده قانونی رد دفاتر\",IF(AND(OR(Q7=\"الف\",Q7=\"ب\"),Q6<1395,Q13=0),Q8*20%,IF(AND(Q6>1394,Q7=1,Q13=0),Q8*20%,\"عدم نیاز به تسلیم (یا خطای بند و سال)\"))))))","v":"عدم نیاز به تسلیم (یا خطای بند و سال)"},null,null,{"$f":"IF(Q14=1,0,IF(AND(OR(Q7=\"الف\"),Q6<1395),Q8*20%,IF(AND(OR(Q7=1),Q6>1394),Q8*20%,IF(AND(Q7=\"ب\",Q15=\"خیر\",Q6>1380,Q6<1395),\"مشمول تسلیم نیست\",IF(AND(Q7=\"ب\",Q6>1384,Q6<1395,Q15=\"بله\"),Q8*20%,IF(AND(Q7=\"ب\",Q6>1380,Q6<1385),\"مشمول تسلیم نیست\",\"عدم نیاز به تسلیم (یا خطای بند و سال)\"))))))","v":"عدم نیاز به تسلیم (یا خطای بند و سال)"},null,null,{"$f":"BB40+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"جریمه پنجم",null,{"$f":"((BD17-T5-T6-T7-T8)*I18*2.5%)","v":0},null,null,null,null,null,null,null,null,"تاریخ اعتراض مودی(یا ابلاغ قانونی)",null,null,null,null,null,"                      احمد جوروند ، حسابرس ارشد مالیاتی شهرستان شوش دانیال (ع)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"پرداختی در",null,"فیش ششم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C22>G22,((((C22-G22)-1)*12)+(12-F22)+(B22)),(IF(C22<G22,0,(IF(F22>=B22,0,(B22-F22))))))","v":0},null,null,null,"تاریخ مبنای قطعیت",null,null,null,null,null,"همراه این فایل یک تصویر آموزشی ارائه گردیده که توضیحات کاملی در مورد پر کردن صحیح آن داده شده است.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ابلاغ",{"$f":"IF(Q10>0,O19,31)","v":31},{"$f":"IF(Q10>0,P19,IF(AND(OR(Q7=\"الف\",Q7=\"ب\",Q7=\"ج\",Q7=1,Q7=2,Q7=3),Q6<1394),4,IF(AND(Q7=\"مستغلات\",Q6<1410),4,3)))","v":3},{"$f":"IF(Q10>0,Q19,Q6+1)","v":1},null,2]
[null,{"$f":"IF(T10>0,IF(W10>=AX21,IF(V10>=AW21,IF(U10>AV21,V10+1,V10),IF(U10>AV21,V10+1,V10)),W10),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T10>0,W10,AX22)","v":1397},null,null,{"$f":"B19","v":5},{"$f":"C19","v":1397},null,null,null,null,null,"تاریخ ابلاغ برگ قطعی",null,null,null,null,null,"هرگونه اشکال محاسباتی و یا پیشنهاد جهت ارتقاء این فایل را به ما اطلاع دهید : 09163476525",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"امروز",{"$f":"O5","v":11},{"$f":"P5","v":5},{"$f":"Q5","v":1397}]
[null,"جریمه ششم",null,{"$f":"(BD17-T5-T6-T7-T8-T9)*2.5%*I21","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه دیرکرد بدون اعتراض:",null,null,null,null,{"$f":"D30","v":0}]
[null,"پرداختی در",null,"فیش هفتم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(C25>G25,((((C25-G25)-1)*12)+(12-F25)+(B25)),(IF(C25<G25,0,(IF(F25>=B25,0,(B25-F25))))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه دیرکرد با اظهارنامه و با اعتراض:",null,null,null,null,{"$f":"AX91","v":0}]
[null,{"$f":"IF(T11>0,IF(W11>=AX21,IF(V11>=AW21,IF(U11>AV21,V11+1,V11),IF(U11>AV21,V11+1,V11)),W11),IF(AV22>AV21,AW22+1,AW22))","v":5},{"$f":"IF(T11>0,W11,AX22)","v":1397},null,null,{"$f":"B22","v":5},{"$f":"C22","v":1397},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه دیرکرد بدون اظهارنامه و با اعتراض:",null,null,null,null,{"$f":"IF(Q10<1,BE91,\"عدم اظهارنامه\")","v":0}]
[null,"جریمه هفتم",null,{"$f":"(BD17-T5-T6-T7-T8-T9-T10)*2.5%*I24","v":0}]
[null,"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(C28>G28,((((C28-G28)-1)*12)+(12-F28)+(B28)),(IF(C28<G28,0,(IF(F28>=B28,0,(B28-F28))))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,"اظهارنامه"]
[null,{"$f":"IF(AV22>AV21,AW22+1,AW22)","v":5},{"$f":"AX22","v":1397},null,null,{"$f":"B25","v":5},{"$f":"C25","v":1397}]
[null,"آخرین تاکنون",null,{"$f":"((BD17-T5-T6-T7-T8-T9-T10-T11)*2.5%*I27)","v":0}]
[null,"جریمه کل :",null,{"$f":"AU15+BB16","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,"بدون\nاظهارنامه"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"عدم اظهارنامه - از انقضا تا اعتراض کتبی(یا ابلاغ قانونی)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE38>BI38,((((BE38-BI38)-1)*12)+(12-BH38)+(BD38)),(IF(BE38<BI38,0,(IF(BH38>=BD38,0,(BD38-BH38))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"شروع",{"$f":"U16","v":0},{"$f":"V16","v":0},{"$f":"W16","v":0},{"$f":"BA38*12+AZ38","v":0},null,{"$f":"IF(AF6>0,IF(AI6>=AX21,IF(AH6>=AW21,IF(AG6>AV21,AH6+1,AH6),IF(AG6>AV21,AH6+1,AH6)),AW21),IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\", ),P20,P20+1)))","v":1},{"$f":"IF(AF6>0,AI6,Q20)","v":0},null,null,{"$f":"IF(Q10>0,P20,AW21+1)","v":4},{"$f":"IF(Q10>0,Q20,AX21)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پایان",31,{"$f":"IF(AND(OR(Q7=\"الف\",Q7=\"ب\",Q7=\"ج\",Q7=1,Q7=2,Q7=3),Q6<1394),4,IF(AND(Q7=\"مستغلات\",Q6<1410),4,3))","v":3},{"$f":"Q6+1","v":1},{"$f":"BA39*12+AZ39","v":15},null,"جریمه اول",null,{"$f":"BD17*2.5%*BK37","v":0},null,null,null,null,null,{"$f":"BF39","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"تفاوت ماه",{"$f":"IF(BB39-BB38<=0,0,BB39-BB38)","v":15},null,null,{"$f":"(T16*AY40)*1%","v":0},null,"پرداختی در",null,"فیش دوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE41>BI41,((((BE41-BI41)-1)*12)+(12-BH41)+(BD41)),(IF(BE41<BI41,0,(IF(BH41>=BD41,0,(BD41-BH41))))))","v":0},{"$f":"BF42","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AF7>0,IF(AI7>=AX21,IF(AH7>=AW21,IF(AG7>AV21,AH7+1,AH7),IF(AG7>AV21,AH7+1,AH7)),AW21),IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\", ),P20,P20+1)))","v":1},{"$f":"IF(AF7>0,AI7,Q20)","v":0},null,null,{"$f":"IF(BE38<BI38,BH38,IF(BE38>BI38,BD38,IF(BE38=BI38,MAX(BD38,BH38))))","v":4},{"$f":"IF(BE38<=BI38,BI38,BE38)","v":1},null,null,{"$f":"BF45","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"شروع",{"$f":"U17","v":0},{"$f":"V17","v":0},{"$f":"W17","v":0},{"$f":"BA42*12+AZ42","v":0},null,"جریمه دوم",null,{"$f":"((BD17-AF6)*BK40*2.5%)","v":0},null,null,null,null,null,{"$f":"BF48","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پایان",31,{"$f":"IF(AND(OR(Q7=\"الف\",Q7=\"ب\",Q7=\"ج\",Q7=1,Q7=2,Q7=3),Q6<1394),4,IF(AND(Q7=\"مستغلات\",Q6<1410),4,3))","v":3},{"$f":"Q6+1","v":1},{"$f":"BA43*12+AZ43","v":15},null,"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE44>BI44,((((BE44-BI44)-1)*12)+(12-BH44)+(BD44)),(IF(BE44<BI44,0,(IF(BH44>=BD44,0,(BD44-BH44))))))","v":0},{"$f":"BF51","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"تفاوت ماه",{"$f":"IF(BB43-BB42<=0,0,BB43-BB42)","v":15},null,null,{"$f":"(T17*AY44)*1%","v":0},null,{"$f":"IF(AV31>0,IF(BA31>=AX21,IF(AZ31>=AW21,IF(AY31>AV21,AZ31+1,AZ31),IF(AY31>AV21,AZ31+1,AZ31)),AW21),IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\", ),P20,P20+1)))","v":1},{"$f":"IF(AV31>0,BA31,Q20)","v":0},null,null,{"$f":"BD41","v":1},{"$f":"BE41","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه سوم",null,{"$f":"((BD17-AF6-AF7)*2.5%*BK43)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE47>BI47,((((BE47-BI47)-1)*12)+(12-BH47)+(BD47)),(IF(BE47<BI47,0,(IF(BH47>=BD47,0,(BD47-BH47))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AV32>0,IF(BA32>=AX21,IF(AZ32>=AW21,IF(AY32>AV21,AZ32+1,AZ32),IF(AY32>AV21,AZ32+1,AZ32)),AW21),IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\", ),P20,P20+1)))","v":1},{"$f":"IF(AV32>0,BA32,Q20)","v":0},null,null,{"$f":"BD44","v":1},{"$f":"BE44","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه چهارم",null,{"$f":"((BD17-AF6-AF7-AV31)*BK46*2.5%)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(BE50>BI50,((((BE50-BI50)-1)*12)+(12-BH50)+(BD50)),(IF(BE50<BI50,0,(IF(BH50>=BD50,0,(BD50-BH50))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\", ),P20,P20+1))","v":1},{"$f":"Q20","v":0},null,null,{"$f":"BD47","v":1},{"$f":"BE47","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"آخرین پرداخت تا کنون",null,{"$f":"((BD17-AF6-AF7-AV31-AV32)*BK49*2.5%)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه کل :",null,{"$f":"BJ52","v":0},null,null,null,{"$f":"SUMIF(BL39:BL43,\">0\")","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ارائه اظهارنامه - از تاریخ اعتراض (یا ابلاغ قانونی) تا  قطعی شدن",null,null,null,null,null,null,null,"عدم اظهارنامه - از تاریخ اعتراض (یا ابلاغ قانونی) تا  قطعی شدن"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW57>BA57,((((AW57-BA57)-1)*12)+(12-AZ57)+(AV57)),(IF(AW57<BA57,0,(IF(AZ57>=AV57,0,(AV57-AZ57))))))","v":0},"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE57>BI57,((((BE57-BI57)-1)*12)+(12-BH57)+(BD57)),(IF(BE57<BI57,0,(IF(BH57>=BD57,0,(BD57-BH57))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z6>0,IF(AC6>=Q20,IF(AB6>=P20,IF(AA6>O20,AB6+1,AB6),IF(AA6>O20,AB6+1,AB6)),P20),IF(O21>O20,P21+1,P21))","v":0},{"$f":"IF(Z6>0,AC6,Q21)","v":0},null,null,{"$f":"IF(Q10>0,IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(AND(Q16=\"بله\",Q17=\"خیر\"),P20+1,P20)))","v":false},{"$f":"IF(Q10>0,Q20,AX21)","v":1},null,null,{"$f":"IF(AF10>0,IF(AI10>=Q20,IF(AH10>=P20,IF(AG10>O20,AH10+1,AH10),IF(AG10>O20,AH10+1,AH10)),P20),IF(O21>O20,P21+1,P21))","v":0},{"$f":"IF(AF10>0,AI10,Q21)","v":0},null,null,{"$f":"IF(Q10>0,AW21,IF(AND(Q16=\"بله\",Q17=\"بله\"),P20,IF(OR(Q16=\"خیر\",),P20,P20+1)))","v":1},{"$f":"IF(Q10>0,AX21,Q20)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX58","v":0},"جریمه اول",null,{"$f":"BD17*2.5%*BC58","v":0},null,null,null,null,{"$f":"IF(BC56>12,12,BC56)","v":0},"جریمه اول",null,{"$f":"(BD17-AF6-AF7-AV31-AV32)*2.5%*BK58","v":0},null,null,null,null,{"$f":"IF(BK56>12,12,BK56)","v":0},{"$f":"BF58","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX61","v":0},"پرداختی در",null,"فیش دوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW60>BA60,((((AW60-BA60)-1)*12)+(12-AZ60)+(AV60)),(IF(AW60<BA60,0,(IF(AZ60>=AV60,0,(AV60-AZ60))))))","v":0},"پرداختی در",null,"فیش دوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE60>BI60,((((BE60-BI60)-1)*12)+(12-BH60)+(BD60)),(IF(BE60<BI60,0,(IF(BH60>=BD60,0,(BD60-BH60))))))","v":0},{"$f":"BF61","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX67","v":0},"جریمه دوم",null,{"$f":"((BD17-Z6)*2.5%*BC61)","v":0},null,null,null,null,{"$f":"IF((BC58+BC59)>12,12-BC58,BC59)","v":0},"جریمه دوم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10)*2.5%*BK61)","v":0},null,null,null,null,{"$f":"IF((BK58+BK59)>12,12-BK58,BK59)","v":0},{"$f":"BF67","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX70","v":0},"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW63>BA63,((((AW63-BA63)-1)*12)+(12-AZ63)+(AV63)),(IF(AW63<BA63,0,(IF(AZ63>=AV63,0,(AV63-AZ63))))))","v":0},"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE63>BI63,((((BE63-BI63)-1)*12)+(12-BH63)+(BD63)),(IF(BE63<BI63,0,(IF(BH63>=BD63,0,(BD63-BH63))))))","v":0},{"$f":"BF70","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه سوم",null,{"$f":"((BD17-Z6-Z7)*2.5%*BC64)","v":0},null,null,null,null,{"$f":"IF((BC58+BC61+BC62)>12,12-BC58-BC61,BC62)","v":0},"جریمه سوم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11)*2.5%*BK64)","v":0},null,null,null,null,{"$f":"IF((BK58+BK61+BK62)>12,12-BK58-BK61,BK62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW66>BA66,((((AW66-BA66)-1)*12)+(12-AZ66)+(AV66)),(IF(AW66<BA66,0,(IF(AZ66>=AV66,0,(AV66-AZ66))))))","v":0},"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE66>BI66,((((BE66-BI66)-1)*12)+(12-BH66)+(BD66)),(IF(BE66<BI66,0,(IF(BH66>=BD66,0,(BD66-BH66))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AX27>0,IF(BA27>=Q20,IF(AZ27>=P20,IF(AY27>O20,AZ27+1,AZ27),IF(AY27>O20,AZ27+1,AZ27)),P20),IF(O21>O20,P21+1,P21))","v":0},{"$f":"IF(AX27>0,BA27,Q21)","v":0},null,null,{"$f":"AV63","v":0},{"$f":"AW63","v":0},null,null,{"$f":"IF(AV35>0,IF(BA35>=Q20,IF(AZ35>=P20,IF(AY35>O20,AZ35+1,AZ35),IF(AY35>O20,AZ35+1,AZ35)),P20),IF(O21>O20,P21+1,P21))","v":0},{"$f":"IF(AV35>0,BA35,Q21)","v":0},null,null,{"$f":"BD63","v":0},{"$f":"BE63","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه چهارم",null,{"$f":"((BD17-Z6-Z7-Z8)*2.5%*BC67)","v":0},null,null,null,null,{"$f":"IF((BC58+BC61+BC64+BC65)>12,12-BC58-BC61-BC64,BC65)","v":0},"جریمه چهارم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34)*2.5%*BK67)","v":0},null,null,null,null,{"$f":"IF((BK58+BK61+BK64+BK65)>12,12-BK58-BK61-BK64,BK65)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(AW69>BA69,((((AW69-BA69)-1)*12)+(12-AZ69)+(AV69)),(IF(AW69<BA69,0,(IF(AZ69>=AV69,0,(AV69-AZ69))))))","v":0},"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(BE69>BI69,((((BE69-BI69)-1)*12)+(12-BH69)+(BD69)),(IF(BE69<BI69,0,(IF(BH69>=BD69,0,(BD69-BH69))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(O21>O20,P21+1,P21)","v":0},{"$f":"Q21","v":0},null,null,{"$f":"AV66","v":0},{"$f":"AW66","v":0},null,null,{"$f":"IF(O21>O20,P21+1,P21)","v":0},{"$f":"Q21","v":0},null,null,{"$f":"BD66","v":0},{"$f":"BE66","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"آخرین پرداخت تا کنون",null,{"$f":"((BD17-Z6-Z7-Z8-AX27)*2.5%*BC70)","v":0},null,null,null,null,{"$f":"IF((BC58+BC61+BC64+BC67+BC68)>12,12-BC58-BC61-BC64-BC67,BC68)","v":0},"آخرین پرداخت تا کنون",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34-AV35)*2.5%*BK70)","v":0},null,null,null,null,{"$f":"IF((BK58+BK61+BK64+BK67+BK68)>12,12-BK58-BK61-BK64-BK67,BK68)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه کل :",null,{"$f":"BA71","v":0},null,null,{"$f":"SUMIF(AU58:AU62,\">0\")","v":0},null,{"$f":"BC56+BC59+BC62+BC65+BC68","v":0},"جریمه کل :",null,{"$f":"BH71","v":0},null,{"$f":"SUMIF(BL58:BL62,\">0\")","v":0},null,null,{"$f":"BK56+BK59+BK62+BK65+BK68","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ارائه اظهارنامه - از تاریخ ابلاغ قطعی تا   امروز",null,null,null,null,null,null,null,"عدم اظهارنامه - از تاریخ ابلاغ قطعی تا   امروز"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW76>BA76,((((AW76-BA76)-1)*12)+(12-AZ76)+(AV76)),(IF(AW76<BA76,0,(IF(AZ76>=AV76,0,(AV76-AZ76))))))","v":1},"پرداختی در",null,"فیش اول",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE76>BI76,((((BE76-BI76)-1)*12)+(12-BH76)+(BD76)),(IF(BE76<BI76,0,(IF(BH76>=BD76,0,(BD76-BH76))))))","v":16770}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX86","v":0},"جریمه دوم",null,{"$f":"((BD17-Z6-Z7-Z8-AX27-Z11)*BC78*2.5%)","v":0},null,null,null,null,null,"جریمه دوم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34-AV35-AF14)*BK78*2.5%)","v":0},null,null,null,null,null,{"$f":"BF86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX89","v":0},"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW82>BA82,((((AW82-BA82)-1)*12)+(12-AZ82)+(AV82)),(IF(AW82<BA82,0,(IF(AZ82>=AV82,0,(AV82-AZ82))))))","v":0},"پرداختی در",null,"فیش سوم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE82>BI82,((((BE82-BI82)-1)*12)+(12-BH82)+(BD82)),(IF(BE82<BI82,0,(IF(BH82>=BD82,0,(BD82-BH82))))))","v":0},{"$f":"BF89","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z13>0,IF(AC13>=Q22,IF(AB13>=P22,IF(AA13>O22,AB13+1,AB13),IF(AA13>O22,AB13+1,AB13)),P22),IF(AV22>O22,AW22+1,AW22))","v":6},{"$f":"IF(Z13>0,AC13,AX22)","v":1397},null,null,{"$f":"AV79","v":6},{"$f":"AW79","v":1397},null,null,{"$f":"IF(AF16>0,IF(AI16>=Q22,IF(AH16>=P22,IF(AG16>O22,AH16+1,AH16),IF(AG16>O22,AH16+1,AH16)),P22),IF(AV22>O22,AW22+1,AW22))","v":6},{"$f":"IF(AF16>0,AI16,AX22)","v":1397},null,null,{"$f":"BD79","v":6},{"$f":"BE79","v":1397}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه سوم",null,{"$f":"((BD17-Z6-Z7-Z8-AX27-Z11-Z12)*BC81*2.5%)","v":0},null,null,null,null,null,"جریمه سوم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34-AV35-AF14-AF15)*BK81*2.5%)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(AW85>BA85,((((AW85-BA85)-1)*12)+(12-AZ85)+(AV85)),(IF(AW85<BA85,0,(IF(AZ85>=AV85,0,(AV85-AZ85))))))","v":0},"پرداختی در",null,"فیش چهارم",{"$f":"Q6-1300","v":-1300},"شروع",null,null,{"$f":"IF(BE85>BI85,((((BE85-BI85)-1)*12)+(12-BH85)+(BD85)),(IF(BE85<BI85,0,(IF(BH85>=BD85,0,(BD85-BH85))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z14>0,IF(AC14>=Q22,IF(AB14>=P22,IF(AA14>O22,AB14+1,AB14),IF(AA14>O22,AB14+1,AB14)),P22),IF(AV22>O22,AW22+1,AW22))","v":6},{"$f":"IF(Z14>0,AC14,AX22)","v":1397},null,null,{"$f":"AV82","v":6},{"$f":"AW82","v":1397},null,null,{"$f":"IF(AF17>0,IF(AI17>=Q22,IF(AH17>=P22,IF(AG17>O22,AH17+1,AH17),IF(AG17>O22,AH17+1,AH17)),P22),IF(AV22>O22,AW22+1,AW22))","v":6},{"$f":"IF(AF17>0,AI17,AX22)","v":1397},null,null,{"$f":"BD82","v":6},{"$f":"BE82","v":1397}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه چهارم",null,{"$f":"((BD17-Z6-Z7-Z8-AX27-Z11-Z12-Z13)*BC84*2.5%)","v":0},null,null,null,null,null,"جریمه چهارم",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34-AV35-AF14-AF15-AF16)*BK84*2.5%)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(AW88>BA88,((((AW88-BA88)-1)*12)+(12-AZ88)+(AV88)),(IF(AW88<BA88,0,(IF(AZ88>=AV88,0,(AV88-AZ88))))))","v":0},"از آخرین فیش تا کنون",null,"آخرین محاسبه",null,"شروع",null,null,{"$f":"IF(BE88>BI88,((((BE88-BI88)-1)*12)+(12-BH88)+(BD88)),(IF(BE88<BI88,0,(IF(BH88>=BD88,0,(BD88-BH88))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AV22>O22,AW22+1,AW22)","v":6},{"$f":"AX22","v":1397},null,null,{"$f":"AV85","v":6},{"$f":"AW85","v":1397},null,null,{"$f":"IF(AV22>O22,AW22+1,AW22)","v":6},{"$f":"AX22","v":1397},null,null,{"$f":"BD85","v":6},{"$f":"BE85","v":1397}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"آخرین پرداخت تا کنون",null,{"$f":"((BD17-Z6-Z7-Z8-AX27-Z11-Z12-Z13-Z14)*BC87*2.5%)","v":0},null,null,null,null,null,"آخرین پرداخت تا کنون",null,{"$f":"((BD17-AF6-AF7-AV31-AV32-AF10-AF11-AV34-AV35-AF14-AF15-AF16-AF17)*BK87*2.5%)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه کل :",null,{"$f":"BB90","v":0},null,null,null,{"$f":"SUMIF(AU77:AU81,\">0\")","v":0},null,"جریمه کل :",null,{"$f":"BJ90","v":0},null,null,null,{"$f":"SUMIF(BL77:BL81,\">0\")","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"جریمه کل :",null,{"$f":"AX71+AX90+BB16","v":0},null,null,null,null,null,"جریمه کل :",{"$f":"BF52+BF71+BF90","v":0}]

{"sheet":"خلاصه","index":1,"n_rows":30,"n_cols":9,"rows_kept":30,"cut":false,"hidden":false,"merged":[[1,1,1,8],[29,3,29,6],[29,1,29,2]]}
[]
[null,"محاسبه جرایم موضوع مواد 190 ، 192 ، 193 قانون مالیاتهای مستقیم"]
[1394,"عملکرد","اصل مالیات +\nتبصره 2 ماده 186","جریمه\nدیرکرد\n190","جریمه عدم\nارائه اظهارنامه\n192","جریمه دفاتر\n193","جریمه ترازنامه\nسود و زیان\n193","جایزه خوش\nحسابی\n190","پرداختی"]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[null,"جمع",{"$f":"SUM(C4:C28)","v":0},{"$f":"SUM(D4:D28)","v":0},0,0,0,0,0]
[null,"جمع کل جرایم :",null,{"$f":"SUM(D29:G29)","v":0}]

{"sheet":"راهنمای فعالسازی ماکرو","index":2,"n_rows":83,"n_cols":1,"rows_kept":83,"cut":false,"hidden":false,"merged":[[0,0,0,13],[2,0,2,7],[82,0,82,8],[81,0,81,13],[1,0,1,7],[28,0,28,12],[53,0,55,13]]}
["کاربر محترم لطفاً باتوجه به راهنما، عملیات فعالسازی ماکروها را انجام دهید. در غیر اینصورت نمی توانید از تمام امکانات فایل بهره مند شوید."]
["اینکار باید بلافاصله بعد از باز کردن فایل انجام گردد."]
["ابتدا از منوی آفیس سمت چپ بالا گزینه excel options را انتخاب میکنیم."]
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["بعد گزینه Trust center را از سمت چپ انتخاب می کنیم و بعد گزینه  trust center settings را از پنجره سمت راست انتخاب می کنیم"]
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["\"بعد از آن ، از سمت چپ گزینه Macro setting را کلیک می کنیم و از پنجره باز شده در سمت راست گزینه  enable all macros(not recommended ;potentially\" را انتخاب می نماییم."]
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["بعد از انجام این مراحل فایل رو ذخیره کنید و ببندید و دوباره فایل را اجرا کنید ، ماکرو فعال خواهد شد و فایل محاسبه جرایم قابل استفاده خواهد بود."]
["اگر موفق به فعالسازی ماکرو نشدید ، از واحد انفورماتیک اداره خود کمک بگیرید."]