{"id":1610,"date":"2024-06-25T17:36:38","date_gmt":"2024-06-25T17:36:38","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1610"},"modified":"2024-08-08T15:34:01","modified_gmt":"2024-08-08T15:34:01","slug":"%d8%b2%d9%83%d8%a7%d8%a9-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d9%88%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%88%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d8%b2%d9%83%d8%a7%d8%a9-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d9%88%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d9%88%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3\/","title":{"rendered":"\u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629"},"content":{"rendered":"\n<p>\u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0647\u0648 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u062a\u0643\u0627\u0645\u0644 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0644\u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648<a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d8%b7%d8%a7%d8%b9\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/a>:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u0632\u0643\u0627\u0629-\u0627\u0644\u0634\u0631\u0643\u0627\u062a\">\u0632\u0643\u0627\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-\u062a\u062d\u062f\u064a\u062f-\u0645\u0648\u0639\u062f-\u0627\u0644\u062d\u0648\u0644\">1- \u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0639\u062f \u0627\u0644\u062d\u0648\u0644<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u062d\u0648\u0644<\/em> \u0647\u0648 \u0645\u0631\u0648\u0631 \u0633\u0646\u0629 \u0647\u062c\u0631\u064a\u0629 \u0643\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u062c\u0628 \u0641\u064a\u0647\u0627 \u0627\u0644\u0632\u0643\u0627\u0629. \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0639\u062f \u0623\u0633\u0627\u0633\u064a\u0627\u064b \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0632\u0643\u0627\u0629\u060c \u062d\u064a\u062b \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062f \u0646\u0642\u0637\u0629 \u0628\u062f\u0627\u064a\u0629 \u0644\u062a\u062a\u0628\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0639\u0627\u0645.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-\u062a\u062d\u062f\u064a\u062f-\u0627\u0644\u0623\u0635\u0648\u0644-\u0627\u0644\u0632\u0643\u0648\u064a\u0629\">2- \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629<\/h3>\n\n\n\n<p><strong>\u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0646\u0642\u062f<\/em>: \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/em>: \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0644\u0628\u064a\u0639.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/em>: \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u064f\u0635\u0646\u0651\u064e\u0639 \u0628\u0639\u062f.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629<\/em>: \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u062a\u064f\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em><a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%84%d8%ac%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9-%d9%84%d9%84%d8%a3%d8%b5%d9%88%d9%84-%d8%a7%d9%84%d8%ab%d8%a7%d8%a8%d8%aa%d8%a9\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/a><\/em>: \u0627\u0644\u0645\u0628\u0627\u0646\u064a\u060c \u0627\u0644\u0622\u0644\u0627\u062a\u060c \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u062d\u064a\u062b \u062a\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0648\u0644\u0627 \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0632\u0643\u0627\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0623\u0635\u0648\u0644-\u0627\u0644\u0632\u0643\u0648\u064a\u0629\">3- \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u062d\u0633\u0628 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062d\u0648\u0644. \u0647\u0630\u0627 \u064a\u062a\u0637\u0644\u0628 \u0645\u0639\u0631\u0641\u0629 \u062f\u0642\u064a\u0642\u0629 \u0628\u0627\u0644\u0633\u0648\u0642 \u0644\u062a\u062d\u062f\u064a\u062f \u0642\u064a\u0645\u0629 \u0639\u0627\u062f\u0644\u0629 \u0648\u0645\u0639\u0642\u0648\u0644\u0629 \u0644\u0644\u0623\u0635\u0648\u0644.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-\u062d\u0633\u0627\u0628-\u0627\u0644\u062f\u064a\u0648\u0646\">4- \u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u064a\u0648\u0646<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u0645 \u062e\u0635\u0645 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u062f\u0641\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629. \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u062a\u064f\u0641\u0631\u0636 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-\u062d\u0633\u0627\u0628-\u0646\u0633\u0628\u0629-\u0627\u0644\u0632\u0643\u0627\u0629\">5- \u062d\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0632\u0643\u0627\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0631\u0631\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0647\u064a 2.5% (\u0631\u0628\u0639 \u0627\u0644\u0639\u0634\u0631) \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u062f\u064a\u0648\u0646. \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u064a\u0633\u0647\u0644 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u064a\u0648\u0641\u0631 \u0648\u0636\u0648\u062d\u0627\u064b \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a. <a href=\"https:\/\/zatca.gov.sa\/ar\/HelpCenter\/guidelines\/Documents\/%D9%86%D8%B8%D8%A7%D9%85%20%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%20%D8%A7%D9%84%D8%AF%D8%AE%D9%84.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/a>.<\/li>\n<\/ul>\n\n\n\n<p><em>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/em> \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. \u0647\u0643\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0648\u0637\u0646\u064a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u0623\u0633\u0627\u0633\u064a\u0627\u062a-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u062f\u062e\u0644-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\">\u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-\u0627\u0644\u0646\u0637\u0627\u0642-\u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\">1- \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0623\u0641\u0631\u0627\u062f<\/em>: \u0644\u0627 \u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/em>: \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632. \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0648\u0646 \u064a\u062a\u0645 \u0627\u0639\u0641\u0627\u0626\u0647\u0627 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-\u0646\u0633\u0628\u0629-\u0627\u0644\u0636\u0631\u064a\u0628\u0629\">2- \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/em>: \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0647\u064a 20%.<\/li>\n\n\n\n<li><em>\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632<\/em>: \u062a\u064f\u0641\u0631\u0636 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632\u060c \u0648\u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a:<\/li>\n\n\n\n<li>85% \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u062a\u062c\u0627\u0648\u0632 375 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a.<\/li>\n\n\n\n<li>50% \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u064a\u0646 187.5 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0648375 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644.<\/li>\n\n\n\n<li>75% \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0642\u0644 \u0645\u0646 187.5 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-\u0627\u0644\u0623\u0633\u0627\u0633-\u0627\u0644\u0636\u0631\u064a\u0628\u064a\">3- \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062d\u0633\u0628 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0628\u0639\u062f \u062e\u0635\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641. \u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0648\u0644\u064a\u0633\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629. \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-\u0627\u0644\u062a\u0633\u062c\u064a\u0644\">4- \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 (GAZT). \u0647\u0630\u0627 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0628\u062f\u0621 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-\u0627\u0644\u062a\u0642\u062f\u064a\u0645\">5- \u0627\u0644\u062a\u0642\u062f\u064a\u0645<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0642\u062f\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u062a\u0641\u0635\u0651\u0644 \u0641\u064a\u0647\u0627 \u062f\u062e\u0644\u0647\u0627 \u0648\u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a. \u0647\u0630\u0647 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0648\u0641\u064a\u0631 \u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-\u0627\u0644\u062f\u0641\u0639\">6- \u0627\u0644\u062f\u0641\u0639<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062c\u0628 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f. \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0627\u0644\u062f\u0641\u0639 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0639\u0642\u0648\u0628\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<p>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u0623\u0633\u0627\u0633\u064a\u0627\u062a-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\">\u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-\u0627\u0644\u0646\u0633\u0628\u0629\">1- \u0627\u0644\u0646\u0633\u0628\u0629<\/h3>\n\n\n\n<p>\u062a\u062a\u0631\u0627\u0648\u062d \u0646\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0628\u064a\u0646 5% \u064820% \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062f\u0641\u0639\u0647 \u0645\u0646 \u0623\u062c\u0644\u0647 \u0627\u0644\u0645\u0628\u0644\u063a. \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0645\u062b\u0644\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a<\/em>: 15%<\/li>\n\n\n\n<li><em>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629<\/em>: 15%<\/li>\n\n\n\n<li><em>\u0627\u0644\u0641\u0648\u0627\u0626\u062f<\/em>: 5%<\/li>\n\n\n\n<li><em>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/em>: 20%<\/li>\n\n\n\n<li><em>\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645<\/em>: 5%<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-\u0627\u0644\u062f\u062e\u0644-\u0627\u0644\u0645\u0634\u0645\u0648\u0644\">2- \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0634\u0645\u0648\u0644<\/h3>\n\n\n\n<p>\u062a\u0634\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u0627\u0628\u0644:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0646\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u062e\u062f\u0645\u0627\u062a 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\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 (GAZT) \u0641\u064a \u063a\u0636\u0648\u0646 10 \u0623\u064a\u0627\u0645 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u062a\u0645 \u0641\u064a\u0647 \u0627\u0644\u062f\u0641\u0639. <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u062e\u0637\u0648\u0627\u062a-\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645-\u0628\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\">\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>\u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u062f\u062e\u0644<\/em>: \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u063a\u064a\u0631 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\u0627\u0644\u0623\u0635\u0648\u0644&#8230;<\/p>\n","protected":false},"author":16,"featured_media":1665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[69,364,33],"class_list":["post-1610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19","tag-69","tag-364","tag-33"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/comments?post=1610"}],"version-history":[{"count":0,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1665"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}