hamdollah started working and gradually from november 1, 1401 , he made preparations for the speed of sending electronic accounts from my legal entities, from listed and over-the-counter companies, government companies and other legal entities. new information from this system shows that out of about 317 state company, ministry of energy, 54, ministry of industry, mining , trade, 38, ministry of jihad, agriculture, 25%, ministry of oil, 12 , and ministry of roads and urban development, 5. they connected to this system and issued electronic invoices, and our subsidiary companies and the ministry of cultural heritage, tourism and handicrafts, the ministry of defense and armed forces support, the broadcasting organization, and the atomic energy organization did not send any invoices in this system. if we have a listed and non-listed company and they do not become members of the maadian system, they will be deprived of applying tax exemptions, zero rate and other restrictions of the direct taxes law. from the beginning, these fines include natural and legal persons who do not issue their