SQL-SERVER CONVERT COLIMNS TO ROWS

use CROSS APPLY : 

SELECT 
	COID 
	, SYEAR 
	, ITEMNAME 
	, ITEMVALUE 
	-- , MALIYAT
	-- , SOODE_KHALES
	-- , SARMAYEH 
FROM TBL_ARZYABI_AMALKARD_SHERKAT T 
	CROSS APPLY
	( 
		VALUES
		( 'TAX'	, MALIYAT ),
		( 'PROF'	, SOODE_KHALES ),
		( 'SAR' 	, SARMAYEH )
	) 
	C ( ITEMNAME , ITEMVALUE )
WHERE T.COID = 47 

SELECT 
	COID 
	, SYEAR 
	, ITEMNAME 
	, ITEMVALUE 
	-- , MALIYAT
	-- , SOODE_KHALES
	-- , SARMAYEH 
FROM TBL_ARZYABI_AMALKARD_SHERKAT T 
	CROSS APPLY
	( 		
		 SELECT 'TAX'   , MALIYAT      UNION ALL 
		 SELECT 'PROF'  , SOODE_KHALES UNION ALL 
		 SELECT 'SAR'   , SARMAYEH 			
	) C ( ITEMNAME , ITEMVALUE )
WHERE T.COID = 47