bought and sold . based on an executive regulation of article 14 of the law on the closure of saman maadianres it is calculated, but those who went to 18 billion tomans in 1402, or up to 150 times the exemption subject to article 84 of the direct taxes law for 1402 , from the beginning of the next two tax periods, that is, every 3 months, the next tax will be every quarter or 3 months. one period from the beginning of the next two tax periods are required to issue an electronic invoice. those who have sales of less than 18 billion tomans for the year 1402 can issue an electronic invoice from their own card reader or electronic payment portal. but as soon as they reach this limit, they are required to issue a statement the account at that time, when i mentioned it , this amount of exemption or this amount of exemption due to the issuance of electronic invoices for the year 1403 is up to 100 times the exemption of article 84 of the direct taxes law or the question of salary tax exemption for the year 1404 is 50 times and from the year 145 onwards, this amount of exemption is 25 times the exem