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Here is the formula in PHP language:

$commission = #עמלה#;
$vat = #מע”מ#;
$total = $commission + $vat;

return number_format($total, 2);

Please note that you need to replace `#עמלה#` and `#מע”מ#` with their corresponding values. The formula calculates the total by adding the commission and VAT, and then uses the `number_format()` function to round the result to two decimal places before returning it.

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