{"id":818,"date":"2026-10-02T08:44:20","date_gmt":"2026-10-02T08:44:20","guid":{"rendered":"https:\/\/imtithalacademy.com\/saudi-zakat-vat-corporate-tax-guide\/"},"modified":"2026-10-06T19:24:06","modified_gmt":"2026-10-06T19:24:06","slug":"saudi-zakat-vat-corporate-tax-guide","status":"publish","type":"post","link":"https:\/\/imtithalacademy.com\/en\/saudi-zakat-vat-corporate-tax-guide\/","title":{"rendered":"Saudi Zakat, VAT &amp; Corporate Tax Guide for Businesses"},"content":{"rendered":"<p class=\"is-style-ia-lead wp-block-paragraph\">\u062a\u062e\u0636\u0639 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u062a\u0639\u0645\u0644 \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\u0648\u0627\u062d\u062f \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629: \u0627\u0644\u0632\u0643\u0627\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0648\u062a\u062f\u064a\u0631\u0647\u0627 \u062c\u0645\u064a\u0639\u064b\u0627 \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 (\u0632\u0627\u062a\u0643\u0627). \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0646\u0634\u0631\u062d \u0628\u0644\u063a\u0629 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u064a\u062f\u0641\u0639 \u0645\u0627\u0630\u0627\u060c \u0648\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u0643\u0644 \u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0645\u0627 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u0636\u0639\u0647\u0627 \u0641\u064a \u062a\u0642\u0648\u064a\u0645\u0643\u060c \u0645\u0639 \u0645\u062b\u0627\u0644 \u0631\u0642\u0645\u064a \u0643\u0627\u0645\u0644 \u0648\u0642\u0627\u0626\u0645\u0629 \u062a\u062d\u0642\u0651\u0642 \u0642\u0628\u0644 \u0643\u0644 \u0625\u0642\u0631\u0627\u0631.<\/p>\n\n\n\n<div class=\"ia-stats\"><div class=\"ia-stat\"><p class=\"ia-stat-n\">2.5%<\/p><p class=\"ia-stat-l\">\u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a<\/p><\/div><div class=\"ia-stat\"><p class=\"ia-stat-n\">20%<\/p><p class=\"ia-stat-l\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0629 \u063a\u064a\u0631 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/p><\/div><div class=\"ia-stat\"><p class=\"ia-stat-n\">15%<\/p><p class=\"ia-stat-l\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p><\/div><div class=\"ia-stat\"><p class=\"ia-stat-n\">120<\/p><p class=\"ia-stat-l\">\u064a\u0648\u0645\u064b\u0627 \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p><\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-ia-keypoints\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0623\u0647\u0645 \u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0631\u0641\u0647<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u062f\u0641\u0639 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0646 \u062d\u0635\u0629 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0646 \u062d\u0635\u0629 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0623\u062c\u0627\u0646\u0628.<\/li>\n\n<li>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u064a\u0635\u0628\u062d \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0639\u0646\u062f \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 375,000 \u0631\u064a\u0627\u0644 \u0633\u0646\u0648\u064a\u064b\u0627.<\/li>\n\n<li>\u0627\u0644\u0645\u0648\u062c\u0629 25 \u0645\u0646 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0634\u0645\u0644 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u062a\u062c\u0627\u0648\u0632\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 187,500 \u0631\u064a\u0627\u0644 \u0641\u064a \u0623\u064a \u0633\u0646\u0629 \u0645\u0646 2022 \u0625\u0644\u0649 2025\u060c \u0648\u0627\u0644\u0631\u0628\u0637 \u0645\u0637\u0644\u0648\u0628 \u0628\u062d\u0644\u0648\u0644 1 \u0641\u0628\u0631\u0627\u064a\u0631 2027.<\/li>\n\n<li>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0645\u062f\u062f\u0629 \u062d\u062a\u0649 31 \u062f\u064a\u0633\u0645\u0628\u0631 2026\u060c \u0648\u0647\u064a \u0641\u0631\u0635\u0629 \u0644\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0642\u0628\u0644 \u0627\u0646\u062a\u0647\u0627\u0626\u0647\u0627.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0645\u0646 \u064a\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0648\u0644 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0647\u0648: \u0645\u0646 \u064a\u0645\u0644\u0643\u0647\u0627\u061f \u0641\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u064a\u0648\u0632\u0651\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062d\u0633\u0628 \u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u0643\u060c \u0648\u0644\u064a\u0633 \u0628\u062d\u0633\u0628 \u0645\u0643\u0627\u0646 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u0642\u0637.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/th><th>\u0627\u0644\u0632\u0643\u0627\u0629<\/th><th>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/th><th>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/th><\/tr><\/thead><tbody><tr><td>\u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0623\u0648 \u062e\u0644\u064a\u062c\u064a\u064a\u0646<\/td><td><strong>\u0646\u0639\u0645<\/strong> \u0639\u0644\u0649 \u0643\u0627\u0645\u0644 \u0627\u0644\u0648\u0639\u0627\u0621<\/td><td>\u0644\u0627<\/td><td>\u0646\u0639\u0645 \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/td><\/tr><tr><td>\u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0623\u062c\u0627\u0646\u0628<\/td><td>\u0644\u0627<\/td><td><strong>\u0646\u0639\u0645<\/strong> 20% \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639<\/td><td>\u0646\u0639\u0645 \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/td><\/tr><tr><td>\u0645\u0644\u0643\u064a\u0629 \u0645\u062e\u062a\u0644\u0637\u0629<\/td><td><strong>\u0646\u0639\u0645<\/strong> \u0639\u0644\u0649 \u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646<\/td><td><strong>\u0646\u0639\u0645<\/strong> \u0639\u0644\u0649 \u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0627\u0646\u0628<\/td><td>\u0646\u0639\u0645 \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/td><\/tr><tr><td>\u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629 \u0644\u063a\u064a\u0631 \u0645\u0642\u064a\u0645 (\u0641\u0631\u0639 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629)<\/td><td>\u0644\u0627<\/td><td><strong>\u0646\u0639\u0645<\/strong> 20%<\/td><td>\u0646\u0639\u0645<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-ia-note\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0627\u0630\u0627 \u0639\u0646 \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062e\u0636\u0639 \u0623\u0646\u0634\u0637\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0647\u064a\u062f\u0631\u0648\u0643\u0631\u0628\u0648\u0646\u064a\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u062e\u0627\u0635\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0639\u0627\u0645\u060c \u0644\u0630\u0627 \u0644\u0627 \u064a\u0646\u0637\u0628\u0642 \u0645\u0627 \u064a\u0644\u064a \u0645\u0646 \u0623\u0633\u0639\u0627\u0631 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u0637\u0627\u0639.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0632\u0643\u0627\u0629: \u0627\u0644\u0633\u0639\u0631 \u0648\u0627\u0644\u0648\u0639\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u064f\u062d\u0633\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0646\u0633\u0628\u0629 <strong>2.5%<\/strong> \u0645\u0646 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0647\u062c\u0631\u064a\u0629. \u0648\u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u064a\u0644\u0627\u062f\u064a\u0629 \u064a\u064f\u0639\u062f\u0651\u064e\u0644 \u0627\u0644\u0633\u0639\u0631 \u0628\u0646\u0633\u0628\u0629 \u0639\u062f\u062f \u0627\u0644\u0623\u064a\u0627\u0645 \u0641\u064a\u0635\u0628\u062d \u0646\u062d\u0648 <strong>2.5778%<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 (1445\u0647\u0640 \u2013 2024)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0637\u0628\u0642 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2024 \u0623\u0648 \u0628\u0639\u062f\u0647\u060c \u0648\u063a\u064a\u0651\u0631\u062a \u0637\u0631\u064a\u0642\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0648\u0639\u0627\u0621 \u062a\u063a\u064a\u064a\u0631\u064b\u0627 \u062c\u0648\u0647\u0631\u064a\u064b\u0627. \u0623\u0628\u0631\u0632 \u0645\u0627 \u062a\u063a\u064a\u0651\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u064f\u0628\u0646\u0649 \u0627\u0644\u0648\u0639\u0627\u0621 \u0645\u0646 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0625\u0636\u0627\u0641\u0629 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 (\u0645\u062b\u0644 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u064a \u0645\u0648\u0651\u0644\u062a \u0627\u0644\u0623\u0635\u0648\u0644) \u0648\u062d\u0633\u0645 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u063a\u064a\u0631 \u0627\u0644\u0632\u0643\u0648\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0629 \u0644\u0644\u0628\u064a\u0639).<\/li>\n\n<li>\u0648\u0636\u0639\u062a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 <strong>\u062d\u062f\u064b\u0627 \u0623\u062f\u0646\u0649<\/strong> \u0644\u0644\u0648\u0639\u0627\u0621 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646\u0647 \u0645\u0631\u062a\u0628\u0637\u064b\u0627 \u0628\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0651\u0644\u060c \u0648<strong>\u062d\u062f\u064b\u0627 \u0623\u0639\u0644\u0649<\/strong> \u0645\u0631\u062a\u0628\u0637\u064b\u0627 \u0628\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0639\u062f\u0651\u0644.<\/li>\n\n<li>\u0623\u0635\u0628\u062d\u062a \u0628\u0639\u0636 \u0627\u0644\u0628\u0646\u0648\u062f \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062d\u0633\u0645 \u0628\u0634\u0631\u0648\u0637\u060c \u0645\u0646\u0647\u0627 \u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0635\u0643\u0648\u0643 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629.<\/li>\n\n<li>\u062a\u064f\u0636\u0627\u0641 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (\u0645\u062b\u0644 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631) \u0625\u0644\u0649 \u0627\u0644\u0648\u0639\u0627\u0621 \u0648\u0641\u0642 \u0642\u0648\u0627\u0639\u062f \u0645\u062d\u062f\u062f\u0629\u060c \u0628\u0645\u0627 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u0633\u0648\u0645\u0629.<\/li>\n\n<li>\u0623\u0635\u0628\u062d\u062a \u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0627\u0644\u0632\u0643\u0627\u0629 \u0623\u064a\u0636\u064b\u0627.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0648\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0643\u0627\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u064f\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u062a\u064f\u0633\u062f\u0651\u062f \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u062e\u0644\u0627\u0644 <strong>120 \u064a\u0648\u0645\u064b\u0627<\/strong> \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0623\u064a \u062d\u062a\u0649 30 \u0623\u0628\u0631\u064a\u0644 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0646\u062a\u0647\u064a\u0629 \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631). \u0648\u0628\u0639\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0633\u062f\u0627\u062f \u062a\u064f\u0635\u062f\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 <strong>\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0643\u0627\u0629<\/strong>\u060c \u0648\u0647\u064a \u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0627\u062a \u0648\u0627\u0644\u0628\u0646\u0648\u0643\u060c \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0642\u062f \u064a\u0648\u0642\u0641 \u0623\u0639\u0645\u0627\u0644\u0643 \u0642\u0628\u0644 \u0623\u0646 \u064a\u0643\u0644\u0641\u0643 \u063a\u0631\u0627\u0645\u0629.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-ia-note\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0628\u062f\u0648\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0646\u0638\u0627\u0645\u064a\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u0648\u0641\u0631 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0647\u064a\u0626\u0629 \u0631\u0628\u0637 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0644\u0643\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u062a\u0638\u0645\u0629 \u064a\u0645\u0646\u062d\u0643 \u063a\u0627\u0644\u0628\u064b\u0627 \u0646\u062a\u064a\u062c\u0629 \u0623\u062f\u0642 \u0648\u0623\u0642\u0644 \u062a\u0643\u0644\u0641\u0629.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0633\u0639\u0631 <strong>20%<\/strong> \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0627\u0644\u0639\u0627\u0626\u062f \u0644\u0644\u0645\u0644\u0627\u0643 \u063a\u064a\u0631 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u063a\u064a\u0631 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646. \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0647\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0637\u0631\u0648\u062d\u064b\u0627 \u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062c\u0627\u0626\u0632 \u062d\u0633\u0645\u0647\u0627 \u0646\u0638\u0627\u0645\u064b\u0627\u060c \u0623\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0628\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062f\u062e\u0644.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062e\u0633\u0627\u0626\u0631:<\/strong> \u062a\u064f\u0631\u062d\u0651\u0644 \u062f\u0648\u0646 \u062d\u062f \u0632\u0645\u0646\u064a\u060c \u0644\u0643\u0646 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0623\u0646 \u064a\u062a\u062c\u0627\u0648\u0632 \u0645\u0627 \u064a\u064f\u062d\u0633\u0645 \u0645\u0646\u0647\u0627 \u0641\u064a \u0623\u064a \u0633\u0646\u0629 25% \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u062a\u0644\u0643 \u0627\u0644\u0633\u0646\u0629.<\/li>\n\n<li><strong>\u0627\u0644\u0625\u0642\u0631\u0627\u0631:<\/strong> \u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u062a\u0642\u062f\u0651\u0645 \u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u064a\u062c\u0645\u0639 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n\n<li><strong>\u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629:<\/strong> \u0642\u062f \u064a\u064f\u0644\u0632\u0645 \u0628\u0639\u0636 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0628\u0633\u062f\u0627\u062f \u062f\u0641\u0639\u0627\u062a \u0645\u0642\u062f\u0651\u0645\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/li>\n\n<li><strong>\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0633\u0639\u0631 \u0627\u0644\u0633\u0648\u0642\u060c \u0645\u0639 \u0646\u0645\u0648\u0630\u062c \u0625\u0641\u0635\u0627\u062d \u0633\u0646\u0648\u064a\u060c \u0648\u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 (\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0648\u062d\u0651\u062f\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 3.2 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644) \u0628\u062a\u0642\u0631\u064a\u0631 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0628\u062f\u0648\u0644\u062a\u0647\u0627.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0646\u062f \u062f\u0641\u0639 \u0645\u0628\u0627\u0644\u063a \u0645\u0646 \u0645\u0635\u062f\u0631 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0625\u0644\u0649 \u062c\u0647\u0629 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u0629\u060c \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062f\u0627\u0641\u0639\u0629 \u0628\u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0644\u0644\u0647\u064a\u0626\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0634\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0646\u0641\u0633\u0647\u0627 \u062a\u062f\u0641\u0639 \u0627\u0644\u0632\u0643\u0627\u0629 \u0641\u0642\u0637.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0646\u0648\u0639 \u0627\u0644\u062f\u0641\u0639\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645<\/th><th>Price<\/th><\/tr><\/thead><tbody><tr><td>\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/td><td><strong>20%<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u0648\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0623\u0648 \u0637\u0631\u0641 \u0630\u064a \u0639\u0644\u0627\u0642\u0629<\/td><td><strong>15%<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0651\u0639\u0629\u060c \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629\u060c \u062a\u0630\u0627\u0643\u0631 \u0627\u0644\u0637\u064a\u0631\u0627\u0646 \u0648\u0627\u0644\u0634\u062d\u0646\u060c \u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0623\u0645\u064a\u0646<\/td><td><strong>5%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u062a\u062e\u0641\u0651\u0636 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0639\u0627\u0631\u060c \u0628\u0634\u0631\u0637 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 <strong>15%<\/strong> \u0645\u0646\u0630 1 \u064a\u0648\u0644\u064a\u0648 2020. \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062a\u062d\u0635\u0651\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0646\u064a\u0627\u0628\u0629\u064b \u0639\u0646 \u0627\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u062a\u0633\u062a\u0631\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u062a\u0647\u0627 \u0639\u0644\u0649 \u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0647\u0627\u060c \u0648\u062a\u0648\u0631\u0651\u062f \u0627\u0644\u0641\u0631\u0642.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u062a\u0649 \u064a\u062c\u0628 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u061f<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u062d\u062f<\/th><th>\u0645\u0627\u0630\u0627 \u062a\u0641\u0639\u0644<\/th><\/tr><\/thead><tbody><tr><td>\u062a\u0633\u062c\u064a\u0644 \u0625\u0644\u0632\u0627\u0645\u064a<\/td><td>\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 <strong>375,000 \u0631\u064a\u0627\u0644<\/strong> \u062e\u0644\u0627\u0644 12 \u0634\u0647\u0631\u064b\u0627 (\u0641\u0639\u0644\u064a\u0629 \u0623\u0648 \u0645\u062a\u0648\u0642\u0639\u0629)<\/td><td>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u062e\u0644\u0627\u0644 30 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u062a\u062c\u0627\u0648\u0632\u062a \u0641\u064a\u0647 \u0627\u0644\u062d\u062f<\/td><\/tr><tr><td>\u062a\u0633\u062c\u064a\u0644 \u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/td><td>\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0623\u0648 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 <strong>187,500 \u0631\u064a\u0627\u0644<\/strong><\/td><td>\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a<\/td><\/tr><tr><td>\u063a\u064a\u0631 \u0645\u0642\u064a\u0645 \u064a\u0628\u064a\u0639 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629<\/td><td>\u0644\u0627 \u064a\u0648\u062c\u062f \u062d\u062f \u0623\u062f\u0646\u0649 \u063a\u0627\u0644\u0628\u064b\u0627<\/td><td>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0639\u0646\u062f \u0625\u062c\u0631\u0627\u0621 \u062a\u0648\u0631\u064a\u062f\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0627\u0644\u0639\u0645\u064a\u0644 \u0645\u0644\u0632\u0645\u064b\u0627 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u0645\u0639\u0641\u0627\u0629 \u0648\u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0646\u0633\u0628\u0629 \u0635\u0641\u0631\u064a\u0629 (\u0645\u0639 \u062d\u0642 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a):<\/strong> \u0627\u0644\u0635\u0627\u062f\u0631\u0627\u062a \u0625\u0644\u0649 \u062e\u0627\u0631\u062c \u062f\u0648\u0644 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0629\u060c \u0648\u0627\u0644\u0645\u0639\u0627\u062f\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629.<\/li>\n\n<li><strong>\u0645\u0639\u0641\u0627\u0629 (\u0628\u062f\u0648\u0646 \u062d\u0642 \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f):<\/strong> \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0645\u0633\u0627\u0643\u0646 \u0627\u0644\u0633\u0643\u0646\u064a\u0629\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0633\u062f\u0627\u062f<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0634\u0647\u0631\u064a\u064b\u0627<\/strong> \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 40 \u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644\u060c \u0648<strong>\u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u064b\u0627<\/strong> \u0644\u0645\u0627 \u062f\u0648\u0646 \u0630\u0644\u0643.<\/li>\n\n<li>\u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0633\u062f\u0627\u062f \u0647\u0648 <strong>\u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a<\/strong> \u0644\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n\n<li>\u0644\u0627 \u062a\u064f\u0633\u062a\u0631\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0625\u0644\u0627 \u0628\u0641\u0627\u062a\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0635\u062d\u064a\u062d\u0629 \u0628\u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0631\u0642\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n\n<li>\u0627\u062d\u062a\u0641\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 6 \u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0648\u0645\u062f\u062f\u064b\u0627 \u0623\u0637\u0648\u0644 \u0644\u0628\u0639\u0636 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/li>\n\n<li>\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0643\u0645\u062c\u0645\u0648\u0639\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0628\u0634\u0631\u0648\u0637 \u0645\u062d\u062f\u062f\u0629\u060c \u0641\u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0641\u0627\u062a\u0648\u0631\u0629)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u062f\u0623\u062a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 (\u0627\u0644\u0625\u0635\u062f\u0627\u0631) \u0641\u064a 4 \u062f\u064a\u0633\u0645\u0628\u0631 2021 \u0648\u0623\u0644\u0632\u0645\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062c\u0644\u064a\u0646 \u0628\u0625\u0635\u062f\u0627\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0645\u062a\u0648\u0627\u0641\u0642. \u0623\u0645\u0627 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 (\u0627\u0644\u0631\u0628\u0637 \u0648\u0627\u0644\u062a\u0643\u0627\u0645\u0644) \u0641\u062a\u064f\u0637\u0628\u0651\u0642 \u0639\u0644\u0649 \u0645\u0648\u062c\u0627\u062a \u0645\u0646\u0630 2023\u060c \u0648\u062a\u062a\u0637\u0644\u0628 \u0631\u0628\u0637 \u0646\u0638\u0627\u0645\u0643 \u0628\u0645\u0646\u0635\u0629 \u0641\u0627\u062a\u0648\u0631\u0629: \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u062a\u064f\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0642\u0628\u0644 \u0645\u0634\u0627\u0631\u0643\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0628\u0633\u0637\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u062a\u064f\u0628\u0644\u0651\u063a \u062e\u0644\u0627\u0644 24 \u0633\u0627\u0639\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0645\u0648\u062c\u0629<\/th><th>\u0645\u0646 \u062a\u0634\u0645\u0644\u061f<\/th><th>\u0645\u0648\u0639\u062f \u0627\u0644\u0631\u0628\u0637<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0645\u0648\u062c\u0629 24<\/td><td>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 375,000 \u0631\u064a\u0627\u0644 \u0641\u064a 2022 \u0623\u0648 2023 \u0623\u0648 2024<\/td><td>\u062d\u062a\u0649 30 \u064a\u0648\u0646\u064a\u0648 2026 (\u0627\u0646\u062a\u0647\u0649)<\/td><\/tr><tr><td>\u0627\u0644\u0645\u0648\u062c\u0629 25<\/td><td>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 187,500 \u0631\u064a\u0627\u0644 \u0641\u064a \u0623\u064a \u0633\u0646\u0629 \u0645\u0646 2022 \u0625\u0644\u0649 2025<\/td><td><strong>\u0628\u062d\u0644\u0648\u0644 1 \u0641\u0628\u0631\u0627\u064a\u0631 2027<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-ia-warn\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0644\u0627 \u062a\u0646\u062a\u0638\u0631 \u0627\u0644\u0625\u0634\u0639\u0627\u0631<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u064f\u0634\u0639\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0645\u0633\u0628\u0642\u064b\u0627\u060c \u0644\u0643\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0626\u0645 \u0628\u0645\u062c\u0631\u062f \u0627\u0646\u0637\u0628\u0627\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631. \u0631\u0627\u062c\u0639 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0643 \u0641\u064a \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629\u060c \u0648\u0627\u0628\u062f\u0623 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0645\u0632\u0648\u0651\u062f \u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0645\u0628\u0643\u0631\u064b\u0627\u060c \u0641\u0627\u0644\u0631\u0628\u0637 \u0648\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u064a\u0633\u062a\u063a\u0631\u0642\u0627\u0646 \u0639\u062f\u0629 \u0623\u0633\u0627\u0628\u064a\u0639.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a: \u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0645\u0644\u0643\u064a\u0629 \u0645\u062e\u062a\u0644\u0637\u0629<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-ia-example\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0634\u0631\u0643\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0633\u0646\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u064a\u0644\u0627\u062f\u064a\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0644\u0643\u064a\u0629: 60% \u0644\u0634\u0631\u064a\u0643 \u0633\u0639\u0648\u062f\u064a \u0648 40% \u0644\u0634\u0631\u064a\u0643 \u0623\u062c\u0646\u0628\u064a. \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a 10,000,000 \u0631\u064a\u0627\u0644\u060c \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0627\u0644\u0645\u0639\u062f\u0651\u0644 2,000,000 \u0631\u064a\u0627\u0644.<\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0628\u0646\u062f<\/th><th>\u0627\u0644\u062d\u0633\u0627\u0628<\/th><th>\u0627\u0644\u0645\u0628\u0644\u063a (\u0631\u064a\u0627\u0644)<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0632\u0643\u0627\u0629 (\u062d\u0635\u0629 \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0633\u0639\u0648\u062f\u064a)<\/td><td>10,000,000 \u00d7 60% \u00d7 2.5778%<\/td><td><strong>154,668<\/strong><\/td><\/tr><tr><td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 (\u062d\u0635\u0629 \u0627\u0644\u0634\u0631\u064a\u0643 \u0627\u0644\u0623\u062c\u0646\u0628\u064a)<\/td><td>2,000,000 \u00d7 40% \u00d7 20%<\/td><td><strong>160,000<\/strong><\/td><\/tr><tr><td>\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a<\/td><td>\u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629<\/td><td><strong>314,668<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0644\u0648 \u0628\u0644\u063a\u062a \u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 1,000,000 \u0631\u064a\u0627\u0644 (\u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u0631\u062c\u0627\u062a 150,000 \u0631\u064a\u0627\u0644)\u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u064a\u062f\u0629 \u0628\u0641\u0648\u0627\u062a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 400,000 \u0631\u064a\u0627\u0644 (\u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a 60,000 \u0631\u064a\u0627\u0644)\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 <strong>90,000 \u0631\u064a\u0627\u0644<\/strong> \u062a\u064f\u0633\u062f\u0651\u062f \u0628\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0631\u0628\u0639.<\/p>\n\n\n\n<p class=\"ia-legal-note wp-block-paragraph\">\u0627\u0644\u0645\u062b\u0627\u0644 \u0645\u0628\u0633\u0651\u0637 \u0644\u0644\u062a\u0648\u0636\u064a\u062d\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0648\u0639\u0627\u0621 \u064a\u062a\u0637\u0644\u0628 \u062a\u0637\u0628\u064a\u0642 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0639\u0644\u0649 \u0642\u0648\u0627\u0626\u0645\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0642\u0648\u064a\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u064a<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/th><th>\u0627\u0644\u0645\u0648\u0639\u062f<\/th><\/tr><\/thead><tbody><tr><td>\u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u0633\u062f\u0627\u062f\u0647\u0627<\/td><td>\u062e\u0644\u0627\u0644 \u0623\u0648\u0644 10 \u0623\u064a\u0627\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u062f\u0641\u0639<\/td><\/tr><tr><td>\u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0634\u0647\u0631\u064a \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a)<\/td><td>\u0622\u062e\u0631 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629<\/td><\/tr><tr><td>\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0633\u062f\u0627\u062f<\/td><td>\u062e\u0644\u0627\u0644 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td><\/tr><tr><td>\u0646\u0645\u0648\u0630\u062c \u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629<\/td><td>\u0645\u0639 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a<\/td><\/tr><tr><td>\u0627\u0644\u0631\u0628\u0637 \u0645\u0639 \u0641\u0627\u062a\u0648\u0631\u0629 (\u0627\u0644\u0645\u0648\u062c\u0629 25)<\/td><td>\u0628\u062d\u0644\u0648\u0644 1 \u0641\u0628\u0631\u0627\u064a\u0631 2027<\/td><\/tr><tr><td>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/td><td>\u062a\u0646\u062a\u0647\u064a \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629<\/th><th>\u0627\u0644\u063a\u0631\u0627\u0645\u0629<\/th><\/tr><\/thead><tbody><tr><td>\u0639\u062f\u0645 \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 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f<\/td><td>10,000 \u0631\u064a\u0627\u0644<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td><td>\u0645\u0646 5% \u0625\u0644\u0649 25% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0633\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td><td>5% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629 \u0639\u0646 \u0643\u0644 \u0634\u0647\u0631 \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646\u0647<\/td><\/tr><tr><td>\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u062e\u0627\u0637\u0626 \u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u0647 \u0628\u0645\u0627 \u064a\u0624\u062b\u0631 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td><td>50% \u0645\u0646 \u0627\u0644\u0641\u0631\u0642<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0633\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/td><td>1% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629 \u0639\u0646 \u0643\u0644 30 \u064a\u0648\u0645 \u062a\u0623\u062e\u064a\u0631<\/td><\/tr><tr><td>\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/td><td>\u0625\u0646\u0630\u0627\u0631 \u062b\u0645 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u062a\u062f\u0631\u062c\u0629 \u062a\u0632\u062f\u0627\u062f \u0645\u0639 \u0627\u0644\u062a\u0643\u0631\u0627\u0631<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-ia-note\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u062d\u062a\u0649 31 \u062f\u064a\u0633\u0645\u0628\u0631 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062f\u0651\u062f\u062a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 1 \u064a\u0648\u0644\u064a\u0648 2026. \u0648\u062a\u0634\u0645\u0644 \u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0633\u062f\u0627\u062f \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u063a\u0631\u0627\u0645\u0627\u062a \u062a\u0639\u062f\u064a\u0644 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0628\u0634\u0631\u0637 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u0629 \u0648\u0633\u062f\u0627\u062f \u0623\u0635\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u0645\u0639 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0637\u0644\u0628 \u0627\u0644\u062a\u0642\u0633\u064a\u0637). \u0648\u0644\u0627 \u062a\u0634\u0645\u0644 \u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0647\u0631\u0651\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0644\u0627 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0639\u062f 30 \u064a\u0648\u0646\u064a\u0648 2026.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u062a\u0643\u0644\u0651\u0641 \u0627\u0644\u0645\u0646\u0634\u0622\u062a<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0628\u0641\u0648\u0627\u062a\u064a\u0631 \u0644\u0627 \u062a\u062d\u0645\u0644 \u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0631\u0642\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n\n<li>\u062a\u062c\u0627\u0647\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u062c\u0647\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629.<\/li>\n\n<li>\u062a\u0635\u0646\u064a\u0641 \u062a\u0648\u0631\u064a\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0631.<\/li>\n\n<li>\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0628\u0639\u062f \u0633\u0631\u064a\u0627\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/li>\n\n<li>\u0627\u0646\u062a\u0638\u0627\u0631 \u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u062f\u0644 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0630\u0627\u062a\u064a\u064b\u0627.<\/li>\n\n<li>\u0639\u062f\u0645 \u0645\u0637\u0627\u0628\u0642\u0629 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0633\u0646\u0648\u064a.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0642\u0627\u0626\u0645\u0629 \u062a\u062d\u0642\u0651\u0642 \u0642\u0628\u0644 \u0643\u0644 \u0625\u0642\u0631\u0627\u0631<\/h2>\n\n\n\n<ul class=\"wp-block-list is-style-ia-check\">\n<li>\u062a\u0623\u0643\u062f \u0645\u0646 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0633\u062c\u0651\u0644 \u0648\u0646\u0633\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/li>\n\n<li>\u0637\u0627\u0628\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0645\u0639 \u0645\u062c\u0645\u0648\u0639 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0633\u0646\u0629.<\/li>\n\n<li>\u0631\u0627\u062c\u0639 \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0631\u062f \u0636\u0631\u064a\u0628\u062a\u0647\u0627 \u0648\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647\u0627.<\/li>\n\n<li>\u062d\u062f\u0651\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0648\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0648\u0631\u064a\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li>\n\n<li>\u0627\u062d\u0633\u0628 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0641\u0642 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u0642\u0627\u0631\u0646\u0647 \u0628\u0627\u0644\u062d\u062f\u064a\u0646 \u0627\u0644\u0623\u062f\u0646\u0649 \u0648\u0627\u0644\u0623\u0639\u0644\u0649.<\/li>\n\n<li>\u062c\u0647\u0651\u0632 \u0645\u0644\u0641 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0625\u0646 \u0648\u062c\u062f\u062a.<\/li>\n\n<li>\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u062c\u0627\u0647\u0632\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0648\u0645\u0648\u0639\u062f \u0645\u0648\u062c\u062a\u0643.<\/li>\n\n<li>\u0627\u062d\u062c\u0632 \u0645\u0648\u0639\u062f \u0627\u0644\u0633\u062f\u0627\u062f \u0641\u064a \u0627\u0644\u062a\u0642\u0648\u064a\u0645 \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628\u0623\u0633\u0628\u0648\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629<\/h2>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062f\u0641\u0639 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0639\u064b\u0627\u061f<\/summary>\n<p class=\"wp-block-paragraph\">\u0646\u0639\u0645\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629. \u062a\u064f\u062d\u0633\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0639\u0644\u0649 \u062d\u0635\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u0627\u0644\u062e\u0644\u064a\u062c\u064a\u064a\u0646\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u062d\u0635\u0629 \u0627\u0644\u0623\u062c\u0627\u0646\u0628\u060c \u0636\u0645\u0646 \u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u062d\u062f.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0647\u0644 \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-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u061f<\/summary>\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0644\u0627 \u062a\u062d\u0635\u0651\u0644 \u0636\u0631\u064a\u0628\u0629 \u0644\u0643\u0646\u0643 \u062a\u0633\u062a\u0631\u062f \u0636\u0631\u064a\u0628\u0629 \u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0643\u060c \u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0641\u0644\u0627 \u062a\u062d\u0635\u0651\u0644 \u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0627 \u062a\u0633\u062a\u0631\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0645\u062a\u0649 \u0623\u062d\u062a\u0627\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0632\u0643\u0627\u0629\u061f<\/summary>\n<p class=\"wp-block-paragraph\">\u0639\u0646\u062f \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u062e\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0627\u062a \u0648\u0644\u0628\u0639\u0636 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0648\u062a\u064f\u0635\u062f\u0631 \u0628\u0639\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0647\u0644 \u064a\u0634\u0645\u0644\u0646\u064a \u0627\u0644\u0631\u0628\u0637 \u0645\u0639 \u0641\u0627\u062a\u0648\u0631\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u064a \u0645\u0646\u062e\u0641\u0636\u0629 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645\u061f<\/summary>\n<p class=\"wp-block-paragraph\">\u0642\u062f \u064a\u0634\u0645\u0644\u0643. \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u062c\u0629 25 \u0647\u0648 \u062a\u062c\u0627\u0648\u0632 187,500 \u0631\u064a\u0627\u0644 \u0641\u064a \u0623\u064a \u0633\u0646\u0629 \u0645\u0646 2022 \u0625\u0644\u0649 2025\u060c \u0648\u0644\u064a\u0633 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u0642\u0637.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>\u0643\u064a\u0641 \u0623\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a\u061f<\/summary>\n<p class=\"wp-block-paragraph\">\u0633\u062c\u0651\u0644 \u0625\u0646 \u0644\u0645 \u062a\u0643\u0646 \u0645\u0633\u062c\u0644\u064b\u0627\u060c \u0648\u0642\u062f\u0651\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u0629\u060c \u0648\u0633\u062f\u0651\u062f \u0623\u0635\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0627\u0637\u0644\u0628 \u062e\u0637\u0629 \u062a\u0642\u0633\u064a\u0637 \u0642\u0628\u0644 31 \u062f\u064a\u0633\u0645\u0628\u0631 2026.<\/p>\n<\/details>\n\n\n\n<div class=\"wp-block-group is-style-ia-cta\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u062a\u0639\u0644\u0651\u0645 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629<\/strong><br>\u062f\u0648\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0634\u0647\u0627\u062f\u0629 \u0625\u062a\u0645\u0627\u0645.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/imtithalacademy.com\/en\/course\/zakat-vat-corporate-tax-compliance\/\">\u0627\u0633\u062a\u0643\u0634\u0641 \u0627\u0644\u062f\u0648\u0631\u0629<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/h3>\n\n\n\n<ul class=\"wp-block-list ia-sources\">\n<li><a href=\"https:\/\/zatca.gov.sa\" target=\"_blank\" rel=\"noopener nofollow\">\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<\/a><\/li>\n\n<li><a href=\"https:\/\/zatca.gov.sa\/en\/RulesRegulations\/Documents\/ZAKAT%20COLLECTION.pdf\" target=\"_blank\" rel=\"noopener nofollow\">\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 1445\u0647\u0640<\/a><\/li>\n\n<li><a href=\"https:\/\/zatca.gov.sa\/ar\/E-Invoicing\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener nofollow\">\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u2014 \u0632\u0627\u062a\u0643\u0627<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"ia-legal-note wp-block-paragraph\">\u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0644\u0644\u062a\u062b\u0642\u064a\u0641 \u0627\u0644\u0639\u0627\u0645 \u0648\u0644\u0627 \u064a\u064f\u0639\u062f \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0632\u0643\u0648\u064a\u0629. \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u062f\u0651\u062b\u0629 \u062d\u062a\u0649 \u0623\u0643\u062a\u0648\u0628\u0631 2026\u060c \u0648\u0642\u062f \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0641\u0631\u0627\u062c\u0639 \u0645\u0648\u0642\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631\u064b\u0627 \u0645\u0631\u062e\u0651\u0635\u064b\u0627 \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0623\u064a \u0642\u0631\u0627\u0631.<\/p>","protected":false},"excerpt":{"rendered":"<p>A practical guide for businesses: who pays Zakat and who pays income tax, how VAT is calculated, e-invoicing deadlines and penalties, with a worked example and a checklist.<\/p>","protected":false},"author":6,"featured_media":822,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_vibebp_attr":"","_vibebp_dimensions":"","_vibebp_responsive_height":"","_vibebp_accordion_ie_support":"","footnotes":""},"categories":[169],"tags":[],"class_list":["post-818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-zakat"],"_links":{"self":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/comments?post=818"}],"version-history":[{"count":5,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/818\/revisions"}],"predecessor-version":[{"id":954,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/posts\/818\/revisions\/954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/media\/822"}],"wp:attachment":[{"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/media?parent=818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/categories?post=818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imtithalacademy.com\/en\/wp-json\/wp\/v2\/tags?post=818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}