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data-hs-responsive-table=\"true\">\n<table>\n<tbody>\n<tr>\n<td>\n<h2 id=\"\u0645\u0632\u064a\u062f__\u0634\u0631\u064a\u0643\u0643_\u0627\u0644\u0623\u0645\u062b\u0644_\u0641\u064a_\u0625\u062f\u0627\u0631\u0629_\u0627\u0644\u0636\u0631\u0627\u0626\u0628_\u0628\u0633\u0647\u0648\u0644\u0629_\u0648\u0641\u0639\u0627\u0644\u064a\u0629\" class=\"heading-list\" dir=\"rtl\">\u0645\u0632\u064a\u062f: \u0634\u0631\u064a\u0643\u0643 \u0627\u0644\u0623\u0645\u062b\u0644 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0633\u0647\u0648\u0644\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629<\/h2>\n<p dir=\"rtl\">\u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0643\u062b\u0631\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0623\u0635\u0628\u062d 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\u0639\u0644\u064a\u0643 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u0648\u064a\u062a\u064a\u062d \u0644\u0643 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u062a\u0646\u0645\u064a\u0629 \u0623\u0639\u0645\u0627\u0644\u0643 \u0628\u062b\u0642\u0629 \u0648\u0631\u0627\u062d\u0629 \u0628\u0627\u0644.<\/p>\n<p dir=\"rtl\"><a href=\"https:\/\/mazeed.com\/schedule-a-meeting\/?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D9%85%D8%A7%20%D9%87%D9%8A%20%D8%A3%D9%86%D9%88%D8%A7%D8%B9%20%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8%20%D9%81%D9%8A%20%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" target=\"_blank\" rel=\"noopener\">\u062a\u062d\u062f\u062b \u0625\u0644\u0649 \u062e\u0628\u064a\u0631 \u0645\u0639\u062a\u0645\u062f<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"\u062e\u0635\u0627\u0626\u0635_\u0627\u0644\u0636\u0631\u064a\u0628\u0629_\u0641\u064a_\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629_\" class=\"heading-list\" dir=\"rtl\">\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629:<\/h3>\n<ul dir=\"rtl\">\n<li>\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0634\u0631\u064a\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062b \u0639\u0644\u0649 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/li>\n<li>\u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u0631\u0649.<\/li>\n<\/ul>\n<h2 id=\"\u0623\u0646\u0648\u0627\u0639_\u0627\u0644\u0636\u0631\u0627\u0626\u0628_\u0641\u064a_\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629__\u0646\u0638\u0631\u0629_\u0634\u0627\u0645\u0644\u0629_\u0644\u062a\u0637\u0648\u0631_\u0646\u0638\u0627\u0645_\u0627\u0644\u0636\u0631\u0627\u0626\u0628_\u0641\u064a_\u0627\u0644\u0645\u0645\u0644\u0643\u0629\" class=\"heading-list\" dir=\"rtl\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629: \u0646\u0638\u0631\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u062a\u0637\u0648\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629<\/h2>\n<p dir=\"rtl\">\u0634\u0647\u062f\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0637\u0648\u0631\u064b\u0627 \u0644\u0627\u0641\u062a\u064b\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0641\u0636\u0644 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u062d\u062b\u064a\u062b\u0629 \u0627\u0644\u062a\u064a \u0628\u0630\u0644\u062a\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0627\u0644\u062f\u0648\u0644\u064a. \u0644\u0645 \u064a\u0643\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0631 \u0645\u062c\u0631\u062f \u0625\u062c\u0631\u0627\u0621 \u0625\u062f\u0627\u0631\u064a\u060c \u0628\u0644 \u0647\u0648 \u0627\u0646\u0639\u0643\u0627\u0633 \u0644\u0631\u0624\u064a\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u062a\u0647\u064a\u0626\u0629 \u0628\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u0646\u0627\u0641\u0633\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n<p dir=\"rtl\">\u0623\u064a\u0636\u064b\u0627 \u0623\u0638\u0647\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u062d\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u0634\u0645\u0648\u0644 \u0648\u0627\u0644\u0645\u0631\u0648\u0646\u0629\u060c \u062d\u064a\u062b \u064a\u0636\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0647\u062f\u0641 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a. \u062f\u0639\u0648\u0646\u0627 \u0646\u0633\u062a\u0639\u0631\u0636 \u0639\u062f\u062f \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n<h3 id=\"1__\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0642\u064a\u0645\u0629_\u0627\u0644\u0645\u0636\u0627\u0641\u0629__VAT_\" class=\"heading-list\">1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT)<\/h3>\n<p dir=\"rtl\">\u062a\u064f\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0646\u062a\u0634\u0627\u0631\u064b\u0627 \u0648\u062a\u0623\u062b\u064a\u0631\u064b\u0627 \u0641\u064a \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u0623\u064f\u0637\u0644\u0642\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0641\u064a \u0639\u0627\u0645 2018 \u0628\u0646\u0633\u0628\u0629 \u0645\u0628\u062f\u0626\u064a\u0629 \u0628\u0644\u063a\u062a 5%\u060c \u0643\u062e\u0637\u0648\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0635\u0627\u0639\u062f\u062a \u062d\u062a\u0649 \u0635\u0627\u0631\u062a \u062a\u064f\u0637\u0628\u0642 \u0628\u0646\u0633\u0628\u0629 15% \u0639\u0644\u0649 \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u0648\u062a\u0634\u062a\u0631\u0649 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0648\u0631\u063a\u0645 \u0623\u0646\u0647\u0627 \u0642\u062f \u062a\u0628\u062f\u0648 \u0639\u0628\u0626\u064b\u0627 \u0625\u0636\u0627\u0641\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u064f\u0645\u062b\u0644 \u0645\u0635\u062f\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0644\u062f\u0639\u0645 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629.<\/p>\n<h4 id=\"\u0627\u0644\u0633\u0644\u0639_\u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a_\u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629_\" class=\"heading-list\" dir=\"rtl\"><em>\u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629:<\/em><\/h4>\n<ul dir=\"rtl\">\n<li>\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/li>\n<li>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li>\n<li>\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/li>\n<\/ul>\n<h4 id=\"\u0623\u0647\u0645\u064a\u0629_\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0642\u064a\u0645\u0629_\u0627\u0644\u0645\u0636\u0627\u0641\u0629_\" class=\"heading-list\" dir=\"rtl\">\u0623\u0647\u0645\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/h4>\n<ul dir=\"rtl\">\n<li>\u062f\u0639\u0645 \u0642\u0637\u0627\u0639\u0627\u062a \u062d\u064a\u0648\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u0646\u0642\u0644.<\/li>\n<li>\u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0641\u0627\u062c\u0626\u0629.<\/li>\n<li>\u062a\u0648\u0641\u064a\u0631 \u0645\u0648\u0627\u0631\u062f \u0625\u0636\u0627\u0641\u064a\u0629 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n<h3 id=\"2__\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u062f\u062e\u0644_\u0639\u0644\u0649_\u0627\u0644\u0645\u0646\u0634\u0622\u062a_\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\" class=\"heading-list\">2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/h3>\n<p dir=\"rtl\">\u062a\u064f\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0646\u0633\u0628\u062a\u0647\u0627 \u0628\u064a\u0646 20% \u064885%\u060c \u0628\u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u062d\u062c\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631. \u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u0647\u0627 \u0647\u0648 \u062a\u062d\u0642\u064a\u0642 \u062a\u0648\u0627\u0632\u0646 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0633\u0639\u0648\u062f\u064a.<\/p>\n<h3 id=\"3__\u0627\u0644\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629\" class=\"heading-list\">3. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629<\/h3>\n<p dir=\"rtl\">\u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642\u00a0<strong>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629<\/strong>\u00a0\u0641\u064a \u0639\u0627\u0645 2017\u060c \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0627\u0644\u062a\u064a \u0647\u062f\u0641\u062a \u0625\u0644\u0649 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0635\u062d\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u0633\u062a\u0647\u062f\u0641 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u060c \u0648\u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0633\u0644\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629\u060c \u062d\u064a\u062b \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0627\u0631\u0629 \u0645\u062b\u0644:<\/p>\n<ul dir=\"rtl\">\n<li>\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a \u0648\u0645\u0634\u062a\u0642\u0627\u062a\u0647.<\/li>\n<li>\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u063a\u0627\u0632\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u0627\u0629.<\/li>\n<li>\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0637\u0627\u0642\u0629.<\/li>\n<\/ul>\n<h4 id=\"\u0644\u0645\u0627\u0630\u0627_\u0627\u0644\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629_\u0645\u0647\u0645\u0629\u061f\" class=\"heading-list\" dir=\"rtl\">\u0644\u0645\u0627\u0630\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0645\u0647\u0645\u0629\u061f<\/h4>\n<ul dir=\"rtl\">\n<li>\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0636\u0627\u0631\u0629 \u0628\u0627\u0644\u0635\u062d\u0629.<\/li>\n<li>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0635\u062d\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0637\u0628\u064a.<\/li>\n<li>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0628\u064a\u0626\u064a \u0628\u064a\u0646 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u062c\u062a\u0645\u0639.<\/li>\n<\/ul>\n<h3 id=\"4__\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a_\u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629\" class=\"heading-list\">4. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/h3>\n<p dir=\"rtl\">\u0641\u064a \u0623\u0643\u062a\u0648\u0628\u0631 2020\u060c \u0623\u0637\u0644\u0642\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u064f\u0628\u0627\u0639\u0629 \u0623\u0648 \u0627\u0644\u0645\u064f\u062a\u0646\u0627\u0632\u0644 \u0639\u0646\u0647\u0627\u060c \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u0627\u0644\u0645\u0628\u0627\u0646\u064a. \u062a\u064f\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0633\u064a\u0644\u0629 \u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/p>\n<h4 id=\"\u0643\u064a\u0641_\u062a\u0624\u062b\u0631_\u0647\u0630\u0647_\u0627\u0644\u0636\u0631\u064a\u0628\u0629_\u0639\u0644\u0649_\u0627\u0644\u0633\u0648\u0642\u061f\" class=\"heading-list\" dir=\"rtl\">\u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0642\u061f<\/h4>\n<ul dir=\"rtl\">\n<li>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/li>\n<li>\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645.<\/li>\n<li>\u062a\u0648\u0641\u064a\u0631 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u062f\u0639\u0645 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629.<\/li>\n<\/ul>\n<h3 id=\"5__\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\" class=\"heading-list\">5. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/h3>\n<p dir=\"rtl\">\u062a\u0645\u062b\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0639\u0644\u0649 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u062f\u0645\u0648\u0646 \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u062e\u0644 \u0623\u0631\u0627\u0636\u064a\u0647\u0627. \u062a\u062a\u0631\u0627\u0648\u062d \u0646\u0633\u0628\u0629 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0646 5% \u064820%\u060c \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0643\u0645\u0627 \u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n<h4 id=\"\u0623\u0647\u0645\u064a\u0629_\u0636\u0631\u064a\u0628\u0629_\u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639_\" class=\"heading-list\" dir=\"rtl\">\u0623\u0647\u0645\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639:<\/h4>\n<ul dir=\"rtl\">\n<li>\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0636\u0628\u0637 \u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/li>\n<li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/li>\n<li>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/li>\n<\/ul>\n<h4 id=\"\u0623\u0645\u062b\u0644\u0629_\u0639\u0644\u0649_\u0627\u0644\u062e\u062f\u0645\u0627\u062a_\u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629_\" class=\"heading-list\" dir=\"rtl\">\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629:<\/h4>\n<ul dir=\"rtl\">\n<li>\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<li>\u0639\u0642\u0648\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629.<\/li>\n<li>\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639.<\/li>\n<\/ul>\n<h3 id=\"6__\u0627\u0644\u0632\u0643\u0627\u0629_\u0648\u0627\u0644\u062f\u062e\u0644_\u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a_\u0627\u0644\u0635\u063a\u064a\u0631\u0629\" class=\"heading-list\">6. \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629<\/h3>\n<p dir=\"rtl\"><strong>\u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629<\/strong>\u00a0\u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u0627\u0644\u064a\u060c \u0628\u0644 \u062a\u0639\u0643\u0633 \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062f\u064a\u0646\u064a\u0629 \u0644\u0644\u0645\u0645\u0644\u0643\u0629. \u062a\u064f\u062d\u062a\u0633\u0628 \u0627\u0644\u0632\u0643\u0627\u0629 \u0628\u0646\u0633\u0628\u0629 2.5% \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u0623\u062f\u0627\u0629 \u0641\u0639\u0651\u0627\u0644\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0641\u0642\u0631\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. \u0623\u0645\u0627 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644\u060c \u0641\u062a\u064f\u062d\u062a\u0633\u0628 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u062a\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0645\u0627 \u064a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2 id=\"\u0645\u0642\u062f\u0645\u0629__\u0645\u0642\u0627\u0631\u0646\u0629_\u0634\u0627\u0645\u0644\u0629_\u0644\u0645\u062c\u0645\u0648\u0639\u0629_\u0645\u0646_\u0623\u0646\u0648\u0627\u0639_\u0627\u0644\u0636\u0631\u0627\u0626\u0628_\u0641\u064a_\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"heading-list\" dir=\"rtl\">\u0645\u0642\u062f\u0645\u0629: \u0645\u0642\u0627\u0631\u0646\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n<p dir=\"rtl\">\u062a\u0644\u0639\u0628\u00a0<strong>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/strong>\u00a0\u062f\u0648\u0631\u064b\u0627 \u062c\u0648\u0647\u0631\u064a\u064b\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u062a\u062a\u0646\u0648\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0631\u0624\u064a\u0629 2030. \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u062a\u062a\u0639\u062f\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0644\u062a\u0634\u0645\u0644 \u062f\u0639\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062d\u064a\u0627\u0629. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629\u060c \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646\u00a0<strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/strong>\u00a0\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0646\u0633\u0628 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0648\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n<table dir=\"rtl\" width=\"624\">\n<tbody>\n<tr>\n<td><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong><\/td>\n<td><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629<\/strong><\/td>\n<td><strong>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629<\/strong><\/td>\n<td><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/strong><\/td>\n<td><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/strong><\/td>\n<td><strong>\u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629<\/strong><\/td>\n<td><strong>\u0627\u0644\u0645\u0639\u064a\u0627\u0631<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0644\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/strong><strong>.<\/strong><\/td>\n<td>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/td>\n<td>\u0645\u0633\u062a\u0647\u0644\u0643\u0648 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0627\u0631\u0629 \u0628\u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629.<\/td>\n<td>\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u062f\u0645\u0648\u0646 \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/td>\n<td>\u0627\u0644\u0628\u0627\u0626\u0639\u0648\u0646 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u0648\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0642\u0627\u0631\u064a.<\/td>\n<td>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/td>\n<td><strong>\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>15%<\/strong><\/td>\n<td>\u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 20% \u064885% \u062d\u0633\u0628 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/td>\n<td>\u0645\u062a\u063a\u064a\u0631\u0629: \u062a\u0635\u0644 \u0625\u0644\u0649 100% \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0645\u062b\u0644 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a.<\/td>\n<td>5%-20% \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u062e\u062f\u0645\u0629.<\/td>\n<td>5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631.<\/td>\n<td>\u0627\u0644\u0632\u0643\u0627\u0629: 2.5% \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629.<\/td>\n<td><strong>\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629<\/strong><strong>.<\/strong><\/td>\n<td>\u0645\u0628\u0627\u0634\u0631\u0629.<\/td>\n<td>\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629.<\/td>\n<td>\u0645\u0628\u0627\u0634\u0631\u0629.<\/td>\n<td>\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629.<\/td>\n<td>\u0645\u0632\u064a\u062c \u0628\u064a\u0646 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u062f\u064a\u0646\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/td>\n<td><strong>\u0646\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u062a\u0646\u0648\u064a\u0639 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong><strong>.<\/strong><\/td>\n<td>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n<td>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0636\u0627\u0631\u0629.<\/td>\n<td>\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0648\u063a\u064a\u0631 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646.<\/td>\n<td>\u062f\u0639\u0645 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0648\u062a\u0646\u0638\u064a\u0645\u0647.<\/td>\n<td>\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629.<\/td>\n<td><strong>\u0627\u0644\u0623\u0647\u062f\u0627\u0641<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a\u060c \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629\u060c \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062e\u0627\u0635<\/strong><strong>.<\/strong><\/td>\n<td>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0648\u0627\u0644\u063a\u0627\u0632 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<\/td>\n<td>\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a\u060c \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u063a\u0627\u0632\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u0651\u0627\u0629\u060c \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u062f\u062e\u064a\u0646 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/td>\n<td>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646.<\/td>\n<td>\u0628\u064a\u0639 \u0623\u0648 \u0646\u0642\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/td>\n<td>\u0627\u0644\u0632\u0643\u0627\u0629: \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644: \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0629.<\/td>\n<td><strong>\u0627\u0644\u0623\u0645\u062b\u0644\u0629<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a 2018 \u0648\u0627\u0631\u062a\u0641\u0639\u062a \u0625\u0644\u0649 15% \u0641\u064a 2020<\/strong><strong>.<\/strong><\/td>\n<td>\u0628\u062f\u0623 \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0627 \u0645\u0646\u0630 \u0639\u0627\u0645 2004.<\/td>\n<td>\u0628\u062f\u0623\u062a \u0641\u064a \u0639\u0627\u0645 2017 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629.<\/td>\n<td>\u0637\u0628\u0642\u062a \u0639\u0627\u0645 2004\u060c \u0648\u0643\u0627\u0646\u062a \u062a\u0639\u0631\u0641 \u0633\u0627\u0628\u0642\u064b\u0627 \u0628\u0640 &#8220;\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646&#8221;.<\/td>\n<td>\u0623\u064f\u0637\u0644\u0642\u062a \u0641\u064a \u0623\u0643\u062a\u0648\u0628\u0631 2020.<\/td>\n<td>\u0627\u0644\u0632\u0643\u0627\u0629 \u062a\u064f\u0641\u0631\u0636 \u062a\u0627\u0631\u064a\u062e\u064a\u064b\u0627\u060c \u0623\u0645\u0627 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 \u0641\u062f\u062e\u0644\u062a \u062d\u064a\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u062d\u062f\u064a\u062b\u064b\u0627.<\/td>\n<td><strong>\u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0648\u0644\u0643\u0646 \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/strong><strong>.<\/strong><\/td>\n<td>\u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629.<\/td>\n<td>\u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629\u060c \u0648\u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/td>\n<td>\u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0645\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645.<\/td>\n<td>\u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0628\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u062d\u0633\u0628 \u0627\u0644\u0627\u062a\u0641\u0627\u0642.<\/td>\n<td>\u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/td>\n<td><strong>\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"\u0645\u0627_\u0647\u0648_\u0627\u0644\u0625\u0642\u0631\u0627\u0631_\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f\" class=\"heading-list\" dir=\"rtl\">\u0645\u0627 \u0647\u0648 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/h2>\n<p dir=\"rtl\">\u0628\u0639\u062f \u0623\u0646 \u0639\u0631\u0641\u062a \u0645\u0627 \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0622\u0646 \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u062a\u0639\u0631\u0641 \u0623\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0648\u062b\u064a\u0642\u0629 \u0631\u0633\u0645\u064a\u0629 \u062a\u064f\u0639\u062f\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u062a\u0641\u0627\u0635\u064a\u0644 \u062f\u0642\u064a\u0642\u0629 \u0639\u0646 \u062f\u062e\u0644\u0647\u0627 \u0648\u0646\u0641\u0642\u0627\u062a\u0647\u0627 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u062a\u062d\u062f\u064a\u062f \u0623\u064a \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u0633\u062a\u062d\u0642\u0647\u0627\u060c \u0648\u0647\u0648 \u0636\u0631\u0648\u0631\u064a \u0644\u0623\u064a \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n<h3 id=\"\u0623\u0628\u0631\u0632_\u0627\u0644\u0646\u0642\u0627\u0637_\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629_\u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631_\u0627\u0644\u0636\u0631\u064a\u0628\u064a_\" class=\"heading-list\" dir=\"rtl\">\u0623\u0628\u0631\u0632 \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/h3>\n<ul dir=\"rtl\">\n<li>\u064a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0646 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u062c\u062f\u0648\u0644 \u0645\u062f\u0641\u0648\u0639\u0627\u062a\u0647\u0627.<\/li>\n<li>\u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0634\u0643\u0644 \u0634\u0647\u0631\u064a \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u062d\u0633\u0628 \u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u062d\u062c\u0645 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627.<\/li>\n<li>\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 \u0647\u064a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0648\u062d\u064a\u062f\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a.<\/li>\n<\/ul>\n<h3 id=\"\u0645\u0646_\u062e\u0644\u0627\u0644_\u0627\u0644\u0625\u0642\u0631\u0627\u0631_\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c_\u064a\u062a\u0645_\u062a\u062d\u062f\u064a\u062f_\" class=\"heading-list\" dir=\"rtl\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f:<\/h3>\n<ul dir=\"rtl\">\n<li>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u062e\u0644.<\/li>\n<li>\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627.<\/li>\n<li>\u0623\u064a \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0623\u0648 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<h2 id=\"\u0627\u0644\u062c\u0647\u0627\u062a_\u0627\u0644\u062a\u064a_\u064a\u062a\u0648\u062c\u0628_\u0639\u0644\u064a\u0647\u0627_\u062a\u0642\u062f\u064a\u0645_\u0627\u0644\u0625\u0642\u0631\u0627\u0631_\u0627\u0644\u0636\u0631\u064a\u0628\u064a\" class=\"heading-list\" dir=\"rtl\">\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h2>\n<p dir=\"rtl\">\u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u062f\u062e\u0644\u064b\u0627 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