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\u0627\u0644\u0622\u0646.<\/p>\r\n\r\n\r\n\r\n<p><strong>\u062c\u062f\u0648\u0644 \u064a\u0648\u0636\u062d \u0646\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062f\u0648\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a:<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<th>\u0627\u0644\u062f\u0648\u0644\u0629<\/th>\r\n<th>\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/th>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/td>\r\n<td>15%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/td>\r\n<td>5%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0627\u0644\u0628\u062d\u0631\u064a\u0646<\/td>\r\n<td>10%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0639\u0645\u0627\u0646<\/td>\r\n<td>5%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0642\u0637\u0631<\/td>\r\n<td>\u0644\u0627 \u062a\u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0623\u0647\u0645\u064a\u0629-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0648\u0641\u0627\u0626\u062f\u062a\u0647\u0627\" class=\"wp-block-heading\">\u0623\u0647\u0645\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0641\u0627\u0626\u062f\u062a\u0647\u0627<\/h2>\r\n\r\n\r\n\r\n<p>\u0647\u0646\u0627\u0643 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\u0627\u0644\u062f\u0648\u0644.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0645\u0627-\u0627\u0644\u0623\u0633\u0633-\u0627\u0644\u062a\u064a-\u062a\u0642\u0648\u0645-\u0639\u0644\u064a\u0647\u0627-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629\" class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/h2>\r\n\r\n\r\n\r\n<p>\u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0633\u0627\u0628\u0642\u064b\u0627\u060c \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639. \u0644\u0646\u0641\u0647\u0645 \u0622\u0644\u064a\u0629 \u0639\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644\u060c \u062f\u0639\u0648\u0646\u0627 \u0646\u0633\u062a\u0639\u0631\u0636 \u0645\u062b\u0627\u0644\u064b\u0627 \u0639\u0644\u0649 \u0647\u0627\u062a\u0641 \u0630\u0643\u064a \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0639\u0647 \u0641\u064a \u0627\u0644\u0635\u064a\u0646 \u0648\u064a\u064f\u0628\u0627\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629:<\/p>\r\n\r\n\r\n\r\n<h3 id=\"h-1-\u0645\u0631\u062d\u0644\u0629-\u0627\u0644\u062a\u0635\u0646\u064a\u0639-\u0627\u0644\u0635\u064a\u0646\" class=\"wp-block-heading\">1.<strong>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 (\u0627\u0644\u0635\u064a\u0646):<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062a\u0634\u062a\u0631\u064a \u0634\u0631\u0643\u0629 \u0635\u064a\u0646\u064a\u0629 \u062a\u0635\u0646\u0639 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0645\u0648\u0627\u062f \u062e\u0627\u0645 \u0648\u0645\u0643\u0648\u0646\u0627\u062a (\u0645\u062b\u0644 \u0627\u0644\u0645\u0639\u0627\u0644\u062c \u0648\u0627\u0644\u0643\u0627\u0645\u064a\u0631\u0627 \u0648\u0627\u0644\u0634\u0627\u0634\u0629) \u0645\u0646 \u0645\u0648\u0631\u062f\u064a\u0646 \u0622\u062e\u0631\u064a\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0634\u0631\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a.<\/li>\r\n\r\n\r\n\r\n<li>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0633\u0639\u0631 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0647\u0648 100 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a\u060c \u0648\u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0635\u064a\u0646 17%.<\/li>\r\n\r\n\r\n\r\n<li>\u0625\u0630\u0646\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u062a\u0628\u0644\u063a 17 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (100 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u00d7 17\/100).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-2-\u0645\u0631\u062d\u0644\u0629-\u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f-\u0625\u0644\u0649-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-block-heading\"><strong>2.\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0625\u0644\u0649 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629:<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062a\u0633\u062a\u0648\u0631\u062f \u0634\u0631\u0643\u0629 \u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0627\u0644\u0635\u064a\u0646\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0639\u0646\u062f \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0625\u0644\u0649 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0623\u064a \u0631\u0633\u0648\u0645 \u062c\u0645\u0631\u0643\u064a\u0629 \u0645\u0633\u062a\u062d\u0642\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0633\u0639\u0631 \u0634\u0631\u0627\u0621 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0627\u0644\u0635\u064a\u0646\u064a\u0629 \u0647\u0648 200 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0648\u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0628\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629).<\/li>\r\n\r\n\r\n\r\n<li>\u0648\u0628\u0645\u0627 \u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0647\u064a 5%\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0633\u062a\u062d\u0642 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0647\u0630\u0647 \u0647\u064a 10 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (200 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u00d7 5\/100).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-3-\u0645\u0631\u062d\u0644\u0629-\u0627\u0644\u0628\u064a\u0639-\u0628\u0627\u0644\u062c\u0645\u0644\u0629-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-block-heading\">3.<strong>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 (\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629):<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062a\u0628\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0648\u0631\u062f\u062a \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0625\u0644\u0649 \u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0628\u0633\u0639\u0631 \u0631\u0628\u062d.<\/li>\r\n\r\n\r\n\r\n<li>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0636\u064a\u0641 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0642\u062f\u0631\u0647 30 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0625\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f\u060c \u0644\u064a\u0635\u0628\u062d \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 \u0644\u0644\u062a\u0627\u062c\u0631 240 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (200 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a + 10 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f + 30 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0631\u0628\u062d).<\/li>\r\n\r\n\r\n\r\n<li>\u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629\u060c \u062a\u062d\u0633\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0630\u064a \u062d\u0642\u0642\u062a\u0647 \u0641\u0642\u0637\u060c \u0648\u0644\u064a\u0633 \u0639\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0643\u0627\u0645\u0644.<\/li>\r\n\r\n\r\n\r\n<li>\u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0633\u062a\u062d\u0642 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 \u0647\u064a 1.5 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (30 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u00d7 5\/100).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-\u0645\u0631\u062d\u0644\u0629-\u0627\u0644\u0628\u064a\u0639-\u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-block-heading\"><strong>\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629 (\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629):<\/strong><\/h3>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>\u064a\u0628\u064a\u0639 \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u064a\u0646 \u0628\u0633\u0639\u0631 \u0631\u0628\u062d \u0622\u062e\u0631.<\/li>\r\n\r\n\r\n\r\n<li>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u064a\u0636\u064a\u0641 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0642\u062f\u0631\u0647 40 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0625\u0644\u0649 \u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0627\u0644\u062c\u0645\u0644\u0629\u060c \u0644\u064a\u0635\u0628\u062d \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643 281.5 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (240 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a + 1.5 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 + 40 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0631\u0628\u062d \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629).<\/li>\r\n\r\n\r\n\r\n<li>\u064a\u062d\u0633\u0628 \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0645\u0647 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d\u0647 \u0627\u0644\u062e\u0627\u0635.<\/li>\r\n\r\n\r\n\r\n<li>\u0625\u0630\u0646\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u0633\u064a\u0633\u062a\u062d\u0642\u0647\u0627 \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0647\u064a 14.075 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a (281.5 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u00d7 5\/100).<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h3 id=\"h-\u0645\u0644\u062e\u0635-\u0644\u062a\u062f\u0641\u0642-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0641\u064a-\u0647\u0630\u0627-\u0627\u0644\u0645\u062b\u0627\u0644\" class=\"wp-block-heading\"><strong>\u0645\u0644\u062e\u0635 \u0644\u062a\u062f\u0641\u0642 \u0636\u0631\u064a\u0628\u0629 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\u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/td>\r\n<td>10 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/td>\r\n<td>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 (\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629)<\/td>\r\n<td>1.5 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/td>\r\n<td>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629 (\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629)<\/td>\r\n<td>14.075 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a<\/td>\r\n<td>\u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u0643\u0645\u0627 \u064a\u0648\u0636\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629. \u0644\u0627 \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629\u060c \u0628\u0644 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0636\u0627\u0641 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0641\u0642\u0637. \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0647\u0648 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0627\u0644\u0633\u0644\u0639-\u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a-\u0627\u0644\u062e\u0627\u0636\u0639\u0629-\u0644\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-block-heading\">\u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u0644\u063a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 375,000 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0623\u0648 \u0623\u0643\u062b\u0631. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0622\u062a:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/li>\r\n\r\n\r\n\r\n<li>\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u0627\u0644\u062d\u0631\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0623\u0637\u0628\u0627\u0621 \u0648\u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u062f\u0633\u064a\u0646)<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0633\u0644\u0639 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0645\u0627-\u0647\u064a-\u0627\u0644\u0633\u0644\u0639-\u0627\u0644\u0645\u0639\u0641\u0627\u0629-\u0645\u0646-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h2>\r\n\r\n\r\n\r\n<p>\u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0641\u0649 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. 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\u0627\u0644\u0637\u0628\u064a\u0629:<\/strong>\u00a0\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062e\u0627\u0635\u0629.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0627\u0645:<\/strong>\u00a0\u0645\u062b\u0644 \u0627\u0644\u062d\u0627\u0641\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u0631\u0648 \u0648\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u0631\u0629.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0628\u0639\u0636 \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a:<\/strong>\u00a0\u0645\u062b\u0644 \u0633\u0644\u0639 \u0627\u0644\u0637\u0627\u0642\u0629 (\u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632 \u0627\u0644\u0637\u0628\u064a\u0639\u064a) \u0648\u0627\u0644\u0630\u0647\u0628.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062f\u064a\u0646\u064a\u0629:<\/strong>\u00a0\u0645\u062b\u0644 \u0627\u0644\u062d\u062c \u0648\u0627\u0644\u0639\u0645\u0631\u0629.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629:<\/strong>\u00a0\u0645\u062b\u0644 \u062e\u062f\u0645\u0627\u062a \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u0642\u0631\u0648\u0636.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a:<\/strong>\u00a0\u0645\u062b\u0644 \u0628\u064a\u0639 \u0648\u0634\u0631\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629:<\/strong>\u00a0\u0645\u062b\u0644 \u0627\u0644\u0645\u062a\u0627\u062d\u0641 \u0648\u0627\u0644\u0645\u0639\u0627\u0631\u0636 \u0627\u0644\u0631\u064a\u0627\u0636\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0628\u0639\u0636 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062e\u064a\u0631\u064a\u0629:<\/strong>\u00a0\u0645\u062b\u0644 \u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0644\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>\u0645\u0644\u0627\u062d\u0638\u0629:<\/strong> \u0647\u0630\u0647 \u0644\u064a\u0633\u062a \u0642\u0627\u0626\u0645\u0629 \u0634\u0627\u0645\u0644\u0629\u060c \u0648\u064a\u0646\u0635\u062d \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0645\u0648\u0642\u0639 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (zatca.gov.sa) \u0644\u0645\u0639\u0631\u0641\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 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class=\"wp-block-list\">\r\n<li><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a:<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0633\u0644\u0639\u064b\u0627 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643.<\/li>\r\n\r\n\r\n\r\n<li>\u0628\u0639\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0625\u0635\u062f\u0627\u0631 \u0634\u0647\u0627\u062f\u0629 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\u0627\u0644\u0645\u0639\u0641\u0627\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u0633\u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0637\u0644\u0628 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u060c \u0648\u0625\u0630\u0627 \u062a\u0645 \u0642\u0628\u0648\u0644 \u0627\u0644\u0637\u0644\u0628\u060c \u0633\u062a\u0635\u062f\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u0623\u0641\u0631\u0627\u062f:<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u0634\u062a\u0631\u0648\u0646 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class=\"wp-block-list\">\r\n<li>\u0625\u0635\u062f\u0627\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u062a\u0638\u0647\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0639\u0646 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639.<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u062a\u0638\u0647\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0633\u062f\u064a\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 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class=\"wp-block-heading\">\u0646\u0635\u0627\u0626\u062d \u0648\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0627\u062d\u0631\u0635 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u062e\u0627\u0636\u0639\u064b\u0627 \u0644\u0647\u0627.<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0633\u062a\u0634\u0631 \u0645\u062d\u0627\u0633\u0628\u064b\u0627 \u0636\u0631\u064a\u0628\u064a\u064b\u0627 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0631\u0634\u0627\u062f\u0627\u062a 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\u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (zatca.gov.sa) \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0622\u062e\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0643\u064a\u0641-\u062a\u0633\u0627\u0639\u062f\u0643-\u0634\u0631\u0643\u0629-\u0631\u0643\u0627\u0626\u0632-\u0627\u0644\u0627\u0639\u0645\u0627\u0644-\u0641\u064a-\u0627\u062d\u062a\u0633\u0627\u0628-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629\" class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u0633\u0627\u0639\u062f\u0643 \u0634\u0631\u0643\u0629 \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/h2>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>\u062a\u064f\u0642\u062f\u0645 <a href=\"https:\/\/bpcpasa.com\/\">\u0634\u0631\u0643\u0629 \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/a> \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u0633\u0647\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\r\n\r\n\r\n\r\n<p><strong>1. \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u062e\u0627\u0636\u0639\u064b\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0645 \u0644\u0627.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0633\u0644\u0639\u0643 \u0648\u062e\u062f\u0645\u0627\u062a\u0643.<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>2. \u0625\u0639\u062f\u0627\u062f \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0635\u0645\u064a\u0645 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u0646\u0627\u0633\u0628 \u0644\u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u062f\u0631\u064a\u0628 \u0645\u0648\u0638\u0641\u064a\u0643 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0636\u0645\u0627\u0646 \u0627\u0645\u062a\u062b\u0627\u0644\u0643 \u0644\u0623\u0646\u0638\u0645\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>3. \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0648\u0641\u064a\u0631 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0644\u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u062a\u0644\u0642\u0627\u0626\u064a.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0625\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643.<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>4. \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062d\u0648\u0644 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0626\u0644\u062a\u0643 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0641\u064a \u062d\u0644 \u0623\u064a \u0645\u0634\u0643\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0642\u062f \u062a\u0648\u0627\u062c\u0647\u0647\u0627.<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>5. \u062a\u0645\u062b\u064a\u0644\u0643 \u0623\u0645\u0627\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0645\u062b\u064a\u0644\u0643 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646\u0643.<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0641\u064a \u062d\u0644 \u0623\u064a \u0646\u0632\u0627\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0642\u062f \u062a\u0646\u0634\u0623.<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"h-\u0645\u0632\u0627\u064a\u0627-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0634\u0631\u0643\u0629-\u0631\u0643\u0627\u0626\u0632-\u0627\u0644\u0623\u0639\u0645\u0627\u0644-\u0644\u0627\u062d\u062a\u0633\u0627\u0628-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629\" class=\"wp-block-heading\"><strong>\u0645\u0632\u0627\u064a\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0631\u0643\u0629 \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062c\u0647\u062f:<\/strong>\u00a0\u062a\u0633\u0627\u0639\u062f\u0643 \u062e\u062f\u0645\u0627\u062a \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0639\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062c\u0647\u062f \u0627\u0644\u0630\u064a \u062a\u0642\u0636\u064a\u0647 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0623\u0646\u0638\u0645\u062a\u0647\u0627.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062f\u0642\u0629 \u0639\u0627\u0644\u064a\u0629:<\/strong>\u00a0\u062a\u0636\u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u062f\u0639\u0645\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u062f\u0642\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0631\u0627\u062d\u0629 \u0627\u0644\u0628\u0627\u0644:<\/strong>\u00a0\u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0631\u062e\u0627\u0621 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646\u0643 \u062a\u0645\u062a\u062b\u0644 \u0644\u0623\u0646\u0638\u0645\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062f\u0648\u0646 \u0623\u064a \u0642\u0644\u0642.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a:<\/strong>\u00a0\u0633\u062a\u0633\u0627\u0639\u062f\u0643 \u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0639\u0644\u0649 \u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 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