{"id":1355,"date":"2021-09-03T10:23:51","date_gmt":"2021-09-03T10:23:51","guid":{"rendered":"https:\/\/joddor.com\/?p=1355"},"modified":"2021-09-03T10:23:51","modified_gmt":"2021-09-03T10:23:51","slug":"%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-pdf","status":"publish","type":"post","link":"https:\/\/joddor.com\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-pdf\/","title":{"rendered":"\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><span style=\"font-weight: 400;\">\u062a\u0633\u0639\u0649 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0643\u062f\u0648\u0644\u0629 \u0639\u0631\u0628\u064a\u0629 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0643\u0627\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0644\u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u062f\u0648\u0646 \u0639\u0646\u0627\u0621\u060c \u062d\u064a\u062b \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u062d\u064a\u0627\u0629 \u0633\u062e\u064a\u0629 \u0648\u0645\u0631\u0641\u0647\u0629 \u0644\u0644\u062c\u0645\u064a\u0639\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u0647\u0630\u0627 \u0645\u0642\u0627\u0628\u0644 <\/span><b>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf<\/b><span style=\"font-weight: 400;\"> \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0642\u064a\u0645\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0644\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0648\u0647\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/span><\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><b>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0642\u0648\u0645 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627 \u0641\u0636\u0644\u064b\u0627 \u0639\u0646 \u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u0645\u062e\u062a\u0644\u0641\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u062a\u0645 \u0647\u0630\u0627 \u0643\u0644\u0647 \u062d\u062a\u0649 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u062f\u0648\u0644\u0629 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u062a\u062a\u0627\u062d \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0647\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0647\u062f\u0641 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062c\u0645\u0639\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0627\u062a \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0641\u0636\u0644\u064b\u0627 \u0639\u0646 \u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062d\u064a\u062b \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u063a\u0627\u062f\u0629 \u062a\u0637\u0648\u064a\u0631 \u0648 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u0634\u0641\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u0648\u0627\u0644\u062d\u062f\u0627\u0626\u0642 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0637\u0631\u0642 \u0648\u063a\u064a\u0631\u0647.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 14pt;\">\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0623\u062f\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0641\u064a \u0627\u0644\u0627\u0633\u0641\u0644\u00a0<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 18pt;\">\u21b5<\/span><\/strong>\u00a0<a href=\"https:\/\/eservices.tax.gov.ae\/ar-ae\/signup\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"font-size: 18pt;\">https:\/\/eservices.tax.gov.ae\/<\/span><\/strong><\/a><\/p>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><b>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0647\u0646\u0627\u0643 \u0646\u0648\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u00a0 \u0648\u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0648\u064a\u0639\u0646\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u062a\u062a\u0645\u062b\u0644 \u0641\u064a:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 14pt;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 14pt;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 14pt;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 14pt;\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><b>\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf<\/b><\/span><\/h2>\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 14pt;\">\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0641\u064a \u0627\u0644\u0627\u0633\u0641\u0644<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 18pt;\">\u00a0<a href=\"https:\/\/www.tax.gov.ae\/-\/media\/Files\/FTA\/links\/what-is-vat\/Federal-Law-No-8-of-2017.pdf\" target=\"_blank\" rel=\"noopener\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf<\/a><\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0642\u0627\u0645\u062a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0628\u062a\u0637\u0628\u064a\u0642 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u064a\u0648\u0645 1 \u0645\u0646 \u064a\u0646\u0627\u064a\u0631 \u0639\u0627\u0645 2018 \u0648\u0647\u0648 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639\u0647\u0627 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0647\u064a \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 5% \u0648\u062a\u0648\u0636\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u0641\u0631\u0636 \u0636\u0631\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0630\u0647 \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0645\u0635\u062f\u0631 \u062f\u062e\u0644 \u062c\u062f\u064a\u062f \u0644\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u062a\u0639\u0645\u0644 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u0636\u0644\u064b\u0627 \u0639\u0646 \u0645\u0633\u0627\u0639\u062f\u062a\u0647\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0631\u0624\u064a\u0629 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0646\u0641\u0637.<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><b>\u0643\u064a\u0641\u064a\u0629 \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<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645 \u0648\u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0643\u0644 \u0645\u0624\u0633\u0633\u0629 \u064a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0646 \u062a\u0642\u0648\u0645 \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 \u0644\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u062a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0633\u0645\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062f\u062e\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0648\u0644.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0639\u0644\u0649 \u0643\u0644 \u0645\u0624\u0633\u0633\u0629 \u0625\u0646\u0634\u0627\u0621 \u062d\u0633\u0627\u0628 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u062e\u0627\u0635 \u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639\u060c \u0644\u0643\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u062a\u0644\u0642\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u062a\u0645 \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0642\u0633\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u062a\u0633\u062c\u064a\u0644 \u062d\u0633\u0627\u0628 \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u062e\u062f\u0645\u0629 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0642\u0639 \u0646\u0641\u0633\u0647 \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><b>\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<\/b><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\"><span style=\"font-weight: 400;\">\u0627\u0633\u062a\u0643\u0645\u0627\u0644\u064b\u0627 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 <\/span><b>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf<\/b><span style=\"font-weight: 400;\"> \u0644\u0627\u0628\u062f \u0623\u0646 \u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0648\u0645\u0646 \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646 \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0647\u0648 \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0646\u0645\u0648\u0630\u062c \u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u062f\u0641\u0639 \u062a\u0644\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u062a\u0639\u0628\u0626\u062a\u0647.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u064a\u062a\u0645 \u062a\u0633\u0644\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0627\u0644\u0631\u0633\u0645\u064a \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u064a\u062a\u0645 \u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0641\u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u060c \u0641\u0636\u0644\u064b\u0627 \u0639\u0646 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629.<\/span><\/p>\n<h2><span style=\"font-size: 18pt; color: #1e22b4;\"><strong>\u0639\u062f\u0645 \u0627\u0644\u0625\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0644\u062a\u0632\u0645 \u0628\u0625\u062d\u0636\u0627\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u0642\u062f\u064a\u0645\u0647 \u0628\u0627\u0644\u0647\u064a\u0626\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0648\u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u062a\u0645 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0639\u0642\u0648\u0628\u0627\u062a \u0639\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0627\u0644\u0641 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0641\u062a\u0628\u0639\u064b\u0627 \u0644\u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0627\u0631\u0621 \u0627\u0644\u0630\u064a \u064a\u062d\u0645\u0644 \u0631\u0642\u0645 40 \u0648\u0627\u0644\u0630\u064a \u0635\u062f\u0631 \u0641\u064a \u0639\u0627\u0645 2017 \u0642\u064a\u0644 \u0623\u0646\u0647 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0648\u0642\u062a\u0647 \u0627\u0644\u0645\u062d\u062f\u062f \u064a\u062a\u0645 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 14pt;\">\u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0627\u0644\u0623\u0645\u0631 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0645\u0646 \u0623\u0633\u0627\u0633\u0647.<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #ff6600;\"><strong>\u0625\u0642\u0631\u0623 \u0623\u064a\u0636\u0627\u064b<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/joddor.com\/%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%b1%d8%ae%d8%b5%d8%a9-%d8%aa%d8%ac%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%86%d8%b7%d9%82%d8%a9-%d8%a7%d9%84%d8%ad%d8%b1%d8%a9-%d8%af%d8%a8%d9%8a\/\"><span style=\"font-size: 14pt;\">\u062a\u0643\u0644\u0641\u0629 \u0631\u062e\u0635\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u062f\u0628\u064a<\/span><\/a><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"zBHcnUgq0t\"><p><a href=\"https:\/\/joddor.com\/%d8%ac%d8%af%d9%88%d9%84-%d8%a7%d9%84%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d8%a7%d9%84%d8%ac%d8%af%d9%8a%d8%af\/\">\u062c\u062f\u0648\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0641\u064a \u0627\u0644\u0627\u0645\u0627\u0631\u0627\u062a 2022<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u062c\u062f\u0648\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0641\u064a \u0627\u0644\u0627\u0645\u0627\u0631\u0627\u062a 2022&#8221; &#8212; \u062c\u0630\u0648\u0631\" src=\"https:\/\/joddor.com\/%d8%ac%d8%af%d9%88%d9%84-%d8%a7%d9%84%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d8%a7%d9%84%d8%ac%d8%af%d9%8a%d8%af\/embed\/#?secret=EwCYp9yLGu#?secret=zBHcnUgq0t\" data-secret=\"zBHcnUgq0t\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0633\u0639\u0649 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0643\u062f\u0648\u0644\u0629 \u0639\u0631\u0628\u064a\u0629 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0643\u0627\u0641\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0644\u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u062f\u0648\u0646 \u0639\u0646\u0627\u0621\u060c \u062d\u064a\u062b \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u062d\u064a\u0627\u0629 \u0633\u062e\u064a\u0629 \u0648\u0645\u0631\u0641\u0647\u0629 \u0644\u0644\u062c\u0645\u064a\u0639\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u0647\u0630\u0627 \u0645\u0642\u0627\u0628\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a pdf \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u064a\u062a\u0645 \u062f\u0641\u0639 \u0642\u064a\u0645\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0644\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0648\u0647\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a &hellip;<\/p>\n","protected":false},"author":1,"featured_media":1358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/posts\/1355"}],"collection":[{"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/comments?post=1355"}],"version-history":[{"count":3,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/posts\/1355\/revisions"}],"predecessor-version":[{"id":1359,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/posts\/1355\/revisions\/1359"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/media\/1358"}],"wp:attachment":[{"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/media?parent=1355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/categories?post=1355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/joddor.com\/wp-json\/wp\/v2\/tags?post=1355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}