{"id":10534,"date":"2024-11-24T14:48:48","date_gmt":"2024-11-24T12:48:48","guid":{"rendered":"https:\/\/e-invoice.io\/?p=10534"},"modified":"2024-11-24T14:48:49","modified_gmt":"2024-11-24T12:48:49","slug":"%d8%a7%d9%84%d8%ad%d8%b5%d9%88%d9%84-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%b1%d9%82%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%ad%d8%b5%d9%88%d9%84-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%b1%d9%82%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9\/","title":{"rendered":"\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u061f"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10534\" class=\"elementor elementor-10534\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33587d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33587d9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf51883\" data-id=\"cf51883\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7d5b8e elementor-widget elementor-widget-text-editor\" data-id=\"a7d5b8e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0639\u062f\u0651 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 <a href=\"https:\/\/www.annajah.net\/3%20%D8%B7%D8%B1%D9%82%20%D9%84-article-43739\"><strong>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/strong><\/a> \u062e\u0637\u0648\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u064a\u0642\u0648\u0645 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u064f\u0639\u062a\u0628\u0631 \u0647\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0645\u0646 \u062a\u062a\u0628\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1118dc7 elementor-widget elementor-widget-heading\" data-id=\"1118dc7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8add1 elementor-widget elementor-widget-text-editor\" data-id=\"1d8add1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0645\u0639\u0631\u0641 \u0641\u0631\u064a\u062f \u062a\u0645\u0646\u062d\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u0645\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 <strong>15 \u0631\u0642\u0645\u064b\u0627<\/strong>\u060c \u0648\u064a\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644.<\/p><p>\u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0645\u0633\u062c\u0644 \u0648\u062d\u0627\u0644\u062a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0633\u064a\u0644\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0626\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4024889 elementor-widget elementor-widget-heading\" data-id=\"4024889\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c6c29b elementor-widget elementor-widget-text-editor\" data-id=\"6c6c29b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u062c\u0648\u0647\u0631\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0623\u0647\u0645\u064a\u062a\u0647 \u062a\u0634\u0645\u0644 \u0645\u0627 \u064a\u0644\u064a:<\/p><h4><strong>1. \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/h4><ul><li>\u064a\u0645\u062b\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062f\u0644\u064a\u0644\u064b\u0627 \u0639\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0623\u0648 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li><li>\u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u062b\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a.<\/li><\/ul><h4><strong>2. \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/strong><\/h4><ul><li>\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u062a\u062a\u0628\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/li><li>\u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0636\u0645\u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0628\u0639\u062f\u0627\u0644\u0629.<\/li><\/ul><h4><strong>3. \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629<\/strong><\/h4><ul><li>\u0648\u062c\u0648\u062f \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 <a href=\"https:\/\/e-invoice.io\/en\/\"><strong>\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631<\/strong><\/a> \u064a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li><li>\u064a\u064f\u0639\u062a\u0628\u0631 \u0631\u0642\u0645\u064b\u0627 \u0645\u0631\u062c\u0639\u064a\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/li><\/ul><h4><strong>4. \u0631\u0628\u0637 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/strong><\/h4><ul><li>\u064a\u0631\u0628\u0637 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0641\u0631\u062f \u0623\u0648 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0633\u062c\u0644 \u0645\u0648\u062d\u062f.<\/li><li>\u064a\u064f\u0633\u0647\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><\/ul><h4><strong>5. \u062f\u0648\u0631 \u062a\u0646\u0638\u064a\u0645\u064a<\/strong><\/h4><ul><li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0647\u064a\u0626\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646.<\/li><li>\u064a\u0633\u0647\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062d\u062c\u0645\u0647\u0627 \u0623\u0648 \u0637\u0628\u064a\u0639\u0629 \u0646\u0634\u0627\u0637\u0647\u0627.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f9a99d elementor-widget elementor-widget-heading\" data-id=\"9f9a99d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acc70fc elementor-widget elementor-widget-text-editor\" data-id=\"acc70fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>1. \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/h4><ul><li>\u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629.<\/li><li>\u064a\u064f\u0639\u062a\u0628\u0631 \u0630\u0644\u0643 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li><\/ul><h4><strong>2. \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/h4><ul><li>\u062a\u064f\u0642\u062f\u0645 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0625\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li><li>\u064a\u062a\u064a\u062d \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u062a\u0639\u0631\u0641 \u0628\u0633\u0647\u0648\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u062d\u0633\u0627\u0628 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0627 \u0623\u0648 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629.<\/li><\/ul><h4><strong>3. \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/strong><\/h4><ul><li>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0642\u0635\u0627\u062a.<\/li><li>\u064a\u0639\u0643\u0633 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u062a\u0647\u0627.<\/li><\/ul><h4><strong>4. \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/strong><\/h4><ul><li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li><li>\u064a\u0642\u0644\u0644 \u0630\u0644\u0643 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062c\u0647\u0627\u062a \u063a\u064a\u0631 \u0645\u0633\u062c\u0644\u0629.<\/li><\/ul><h4><strong>5. \u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/strong><\/h4><ul><li>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0639\u0644\u0649 \u062a\u062c\u0646\u0628 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0645\u062e\u0627\u0644\u0641\u0629 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><\/ul><h4><strong>6. \u062f\u0639\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/strong><\/h4><ul><li>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0648\u0641\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li><li>\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6991a82 elementor-widget elementor-widget-heading\" data-id=\"6991a82\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0646 \u0623\u064a\u0646 \u0623\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e928f5c elementor-widget elementor-widget-text-editor\" data-id=\"e928f5c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\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 \u064a\u062c\u0628 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \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. \u064a\u062a\u0645 \u0630\u0644\u0643 \u0628\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li><p><strong>\u0632\u064a\u0627\u0631\u0629 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0647\u064a\u0626\u0629:<\/strong><\/p><ul><li>\u0627\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\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 \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637: <a href=\"https:\/\/zatca.gov.sa\/ar\/Pages\/default.aspx\">https:\/\/zatca.gov.sa.<\/a><\/li><\/ul><\/li><li><p><strong>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0623\u0648 \u0625\u0646\u0634\u0627\u0621 \u062d\u0633\u0627\u0628:<\/strong><\/p><ul><li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u064a\u0643 \u062d\u0633\u0627\u0628 \u0645\u0633\u0628\u0642\u060c \u0642\u0645 \u0628<a href=\"https:\/\/login.zatca.gov.sa\/irj\/portal?ume.logon.locale=ar&amp;login=X\"><strong>Sign in<\/strong><\/a> \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u064a\u0627\u0646\u0627\u062a\u0643.<\/li><li>\u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u064a\u0643 \u062d\u0633\u0627\u0628\u060c \u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u062a\u0633\u062c\u064a\u0644 \u062c\u062f\u064a\u062f&#8221; \u0648\u0627\u062a\u0628\u0639 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0644\u0625\u0646\u0634\u0627\u0621 \u062d\u0633\u0627\u0628 \u062c\u062f\u064a\u062f.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644\u060c \u0627\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0642\u0633\u0645 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629&#8221;.<\/li><li>\u0627\u062e\u062a\u0631 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629&#8221;\u060c \u062b\u0645 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629&#8221;.<\/li><li>\u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629&#8221;\u060c \u062b\u0645 \u0627\u062e\u062a\u0631 &#8220;\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629&#8221;.<\/li><\/ul><\/li><li><p><strong>\u062a\u0639\u0628\u0626\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0633\u062c\u064a\u0644:<\/strong><\/p><ul><li>\u0627\u0645\u0644\u0623 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0645\u062b\u0644 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/li><\/ul><\/li><li><p><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u060c \u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646\u0643 \u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062f\u0627\u0639\u0645\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0647\u0648\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u064a\u0647\u060c \u0633\u064a\u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0625\u0631\u0633\u0627\u0644\u0647 \u0625\u0644\u064a\u0643 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0633\u0627\u0628\u0643 \u0641\u064a \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-976b8ca elementor-widget elementor-widget-heading\" data-id=\"976b8ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0643\u064a\u0641\u064a\u0647 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f8965 elementor-widget elementor-widget-text-editor\" data-id=\"c6f8965\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>1. \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u062d\u0642\u0642<\/strong><\/h4><ul><li>\u0642\u0645 \u0628\u0632\u064a\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637:<br \/><a href=\"https:\/\/zatca.gov.sa\" target=\"_new\" rel=\"noopener\">https:\/\/zatca.gov.sa<\/a>.<\/li><li>\u0627\u062e\u062a\u0631 <strong>\u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li><\/ul><h4><strong>2. \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/strong><\/h4><ul><li>\u0623\u062f\u062e\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0641\u064a \u0627\u0644\u062d\u0642\u0644 \u0627\u0644\u0645\u062e\u0635\u0635.<\/li><li>\u0642\u0645 \u0628\u0625\u062f\u062e\u0627\u0644 \u0631\u0645\u0632 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0638\u0627\u0647\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0627\u0634\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646\u0643 \u0644\u0633\u062a \u0631\u0648\u0628\u0648\u062a\u064b\u0627.<\/li><\/ul><h4><strong>3. \u0639\u0631\u0636 \u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/strong><\/h4><ol><li>\u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 &#8220;\u062a\u062d\u0642\u0642&#8221;\u060c \u0633\u062a\u0638\u0647\u0631 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0628\u0627\u0634\u0631\u0629.<\/li><li>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u062a\u062a\u0636\u0645\u0646:<ul><li>\u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0627\u0644\u0641\u0631\u062f \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li><li>\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 (\u0645\u0633\u062c\u0644 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0633\u062c\u0644).<\/li><\/ul><\/li><\/ol><h3><strong>\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0647\u0627\u0645\u0629<\/strong><\/h3><ul><li>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 <strong>15 \u0631\u0642\u0645\u064b\u0627<\/strong>\u061b \u062a\u0623\u0643\u062f \u0645\u0646 \u0625\u062f\u062e\u0627\u0644\u0647 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/li><li>\u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0645 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0641\u0642\u062f \u064a\u0639\u0646\u064a \u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u063a\u064a\u0631 \u0645\u0633\u062c\u0644\u0629\u060c \u0623\u0648 \u0623\u0646 \u0647\u0646\u0627\u0643 \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u0625\u062f\u062e\u0627\u0644.<\/li><li>\u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0639\u0628\u0631 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0648\u062d\u062f: <strong>19993<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abc90d9 elementor-widget elementor-widget-heading\" data-id=\"abc90d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-958baa0 elementor-widget elementor-widget-text-editor\" data-id=\"958baa0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><p><strong>\u0636\u0645\u0627\u0646 \u0635\u062d\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629:<\/strong><\/p><ul><li>\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u062d\u0642\u0642 \u0641\u064a \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u0623\u0648 \u0627\u0644\u0639\u0645\u064a\u0644 \u0645\u0633\u062c\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li><li>\u064a\u0642\u0644\u0644 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0632\u0648\u064a\u0631 \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062c\u0647\u0627\u062a \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u062a\u0632\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u062f\u0642\u064a\u0642:<\/strong><\/p><ul><li>\u0639\u0646\u062f \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u064a \u0635\u062d\u064a\u062d \u0644\u062a\u062c\u0646\u0628 \u0623\u064a \u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0645\u062e\u0627\u0644\u0641\u0627\u062a.<\/li><\/ul><\/li><li><p><strong>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629:<\/strong><\/p><ul><li>\u064a\u0639\u0632\u0632 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062b\u0642\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0628\u0639\u0636\u0647\u0627 \u0627\u0644\u0628\u0639\u0636.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfeb34a elementor-widget elementor-widget-heading\" data-id=\"dfeb34a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd23c36 elementor-widget elementor-widget-text-editor\" data-id=\"cd23c36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\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 \u064a\u062c\u0628 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \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 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/p><ol><li><p><strong>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/strong><\/p><ul><li>\u0627\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0645\u0648\u0642\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0631\u0633\u0645\u064a: <a href=\"https:\/\/zatca.gov.sa\" target=\"_new\" rel=\"noopener\">https:\/\/zatca.gov.sa<\/a>.<\/li><li>\u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644&#8221; \u0648\u0623\u062f\u062e\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u062d\u0633\u0627\u0628\u0643.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644\u060c \u0627\u062e\u062a\u0631 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629&#8221; \u0645\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u062e\u062f\u0645\u0629 \u062a\u0639\u062f\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644:<\/strong><\/p><ul><li>\u0636\u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u062e\u062a\u0631 &#8220;\u062a\u0639\u062f\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644&#8221;.<\/li><\/ul><\/li><li><p><strong>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062f \u062a\u0639\u062f\u064a\u0644\u0647\u0627:<\/strong><\/p><ul><li>\u062d\u062f\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u062a\u0639\u062f\u064a\u0644\u0647\u0627\u060c \u0645\u062b\u0644:<ul><li>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644 (\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0631\u0642\u0645 \u0627\u0644\u062c\u0648\u0627\u0644).<\/li><\/ul><\/li><\/ul><\/li><li><p><strong>\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629:<\/strong><\/p><ul><li>\u0642\u0645 \u0628\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u060c \u0645\u062b\u0644:<ul><li>\u0646\u0633\u062e\u0629 \u0645\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629.<\/li><\/ul><\/li><\/ul><\/li><li><p><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u0625\u0643\u0645\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0642\u0648\u0644 \u0648\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u062a\u0642\u062f\u064a\u0645&#8221; \u0644\u0625\u0631\u0633\u0627\u0644 \u0637\u0644\u0628 \u0627\u0644\u062a\u0639\u062f\u064a\u0644.<\/li><\/ul><\/li><li><p><strong>\u0645\u062a\u0627\u0628\u0639\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u0637\u0644\u0628:<\/strong><\/p><ul><li>\u064a\u0645\u0643\u0646\u0643 \u0645\u062a\u0627\u0628\u0639\u0629 \u062d\u0627\u0644\u0629 \u0637\u0644\u0628\u0643 \u0639\u0628\u0631 \u062d\u0633\u0627\u0628\u0643 \u0641\u064a \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5ab151 elementor-widget elementor-widget-heading\" data-id=\"b5ab151\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0643\u064a\u0641\u064a\u0629 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80f7969 elementor-widget elementor-widget-text-editor\" data-id=\"80f7969\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\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 \u064a\u062c\u0628 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \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 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/p><ol><li><p><strong>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/strong><\/p><ul><li>\u0627\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0645\u0648\u0642\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0631\u0633\u0645\u064a: <a href=\"https:\/\/zatca.gov.sa\" target=\"_new\" rel=\"noopener\">https:\/\/zatca.gov.sa<\/a>.<\/li><li>\u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644&#8221; \u0648\u0623\u062f\u062e\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u062d\u0633\u0627\u0628\u0643.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644\u060c \u0627\u062e\u062a\u0631 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629&#8221; \u0645\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u062e\u062f\u0645\u0629 &#8220;\u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0645\u064a\u0632&#8221;:<\/strong><\/p><ul><li>\u0636\u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u062e\u062a\u0631 &#8220;\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629&#8221;.<\/li><li>\u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0645\u064a\u0632&#8221;.<\/li><\/ul><\/li><li><p><strong>\u062a\u0639\u0628\u0626\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0644\u063a\u0627\u0621:<\/strong><\/p><ul><li>\u062d\u062f\u062f \u0633\u0628\u0628 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0646 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0645\u062b\u0644:<ul><li>\u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/li><li>\u0639\u062f\u0645 \u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a.<\/li><li>\u0627\u0646\u0639\u062f\u0627\u0645 \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629.<\/li><\/ul><\/li><li>\u0627\u0645\u0644\u0623 \u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0648\u0623\u0631\u0641\u0642 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629.<\/li><\/ul><\/li><li><p><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628:<\/strong><\/p><ul><li>\u0628\u0639\u062f \u0625\u0643\u0645\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0642\u0648\u0644 \u0648\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0627\u0646\u0642\u0631 \u0639\u0644\u0649 &#8220;\u062a\u0642\u062f\u064a\u0645&#8221; \u0644\u0625\u0631\u0633\u0627\u0644 \u0637\u0644\u0628 \u0627\u0644\u0625\u0644\u063a\u0627\u0621.<\/li><\/ul><\/li><li><p><strong>\u0645\u062a\u0627\u0628\u0639\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u0637\u0644\u0628:<\/strong><\/p><ul><li>\u0633\u064a\u062a\u0645 \u0625\u0634\u0639\u0627\u0631\u0643 \u0628\u062d\u0627\u0644\u0629 \u0637\u0644\u0628\u0643 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0633\u0627\u0628\u0643 \u0641\u064a \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b316f4 elementor-widget elementor-widget-heading\" data-id=\"6b316f4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb67eef elementor-widget elementor-widget-text-editor\" data-id=\"bb67eef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>1. \u0645\u0646 \u0647\u0645 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0623\u0648 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><ul><li>\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u064a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u064b\u0627 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li><li>\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0645\u062d\u062f\u062f \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629.<\/li><\/ul><h4><strong>2. \u0647\u0644 \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><p>\u0646\u0639\u0645\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0628\u0631 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u0647\u064a\u0626\u0629 \u0623\u0648 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0648\u0630\u0644\u0643 \u0628\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u062e\u062f\u0645\u0629 &#8220;\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a&#8221;.<\/p><h4><strong>3. \u0645\u0627 \u0647\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062b\u0647\u0627 \u0641\u064a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><ul><li>\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0627\u0644\u0641\u0631\u062f.<\/li><li>\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644.<\/li><li>\u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li><\/ul><h4><strong>4. \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0646\u064a \u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><p>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629:<\/p><ol><li>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0643.<\/li><li>\u0627\u062e\u062a\u064a\u0627\u0631 &#8220;\u062a\u0639\u062f\u064a\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644&#8221;.<\/li><li>\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0625\u0631\u0641\u0627\u0642 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629.<\/li><\/ol><h4><strong>5. \u0647\u0644 \u064a\u0645\u0643\u0646 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0639\u062f \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><p>\u0646\u0639\u0645\u060c \u064a\u0645\u0643\u0646 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u062a\u0628\u0627\u0639 \u0646\u0641\u0633 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644.<\/p><h4><strong>6. \u0645\u0627 \u0647\u064a \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><ul><li>\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0645\u0646\u0639 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li><li>\u0645\u0644\u0627\u062d\u0642\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629.<\/li><\/ul><h4><strong>7. \u0647\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0637\u0644\u0648\u0628 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u061f<\/strong><\/h4><p>\u0646\u0639\u0645\u060c \u064a\u064f\u0639\u062f \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p><h4><strong>8. \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a\u061f<\/strong><\/h4><ul><li>\u0639\u0628\u0631 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0648\u062d\u062f: <strong>19993<\/strong>.<\/li><li>\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0645\u062e\u0635\u0635 \u0644\u062f\u0639\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li><li>\u0623\u0648 \u0639\u0628\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a.<\/li><\/ul><h4><strong>9. \u0645\u0627 \u0647\u064a \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong><\/h4><ul><li>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li><li>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u062a\u0633\u0647\u064a\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u062a\u0639\u062f\u0651 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062e\u0637\u0648\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u064a\u0642\u0648\u0645 \u0628\u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u064f\u0639\u062a\u0628\u0631 \u0647\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0645\u0646 \u062a\u062a\u0628\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647. \u0645\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%ad%d8%b5%d9%88%d9%84-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%b1%d9%82%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%b3%d8%b9%d9%88%d8%af%d9%8a%d8%a9\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 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