{"id":5205,"date":"2025-08-25T10:54:03","date_gmt":"2025-08-25T10:54:03","guid":{"rendered":"https:\/\/mazeed.com\/sa\/ar\/blog\/"},"modified":"2025-08-25T11:00:08","modified_gmt":"2025-08-25T11:00:08","slug":"%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b9%d9%84%d8%a7%d9%85-%d8%b9%d9%86-%d8%b1%d9%82%d9%85-%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","status":"publish","type":"post","link":"https:\/\/mazeed.com\/sa\/ar\/blog\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b9%d9%84%d8%a7%d9%85-%d8%b9%d9%86-%d8%b1%d9%82%d9%85-%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\/","title":{"rendered":"\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629"},"content":{"rendered":"\n<p>\u062a\u064f\u0639\u062f \u0639\u0645\u0644\u064a\u0629 <a href=\"https:\/\/zatca.gov.sa\/ar\/eServices\/Pages\/eServices_007.aspx\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/zatca.gov.sa\/ar\/eServices\/Pages\/eServices_007.aspx\" rel=\"noreferrer noopener\">\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a> \u062e\u0637\u0648\u0629 \u0645\u062d\u0648\u0631\u064a\u0629 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u064a\u062a\u0639\u0627\u0645\u0644 \u0641\u064a \u0646\u0634\u0627\u0637 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0641\u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u064a\u062c\u0628 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647 \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u064a\u0633\u0627\u0639\u062f\u0643 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0641\u064a \u0641\u0647\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0627\u0645\u0644\u060c \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0648\u062d\u062a\u0649 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062f\u0642\u064a\u0642\u0629.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0631\u0642\u0645 \u0641\u0631\u064a\u062f \u062a\u0635\u062f\u0631\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0645\u064a\u0651\u0632 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u062e\u0627\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.\u00a0<\/li>\n\n\n\n<li>\u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0631\u0642\u0645 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629.\u00a0<\/li>\n\n\n\n<li>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u0636\u062d: \u0627\u0644\u0623\u0648\u0644 \u062e\u0627\u0635 \u0628\u0645\u0643\u0644\u0641\u064a \u0641\u0631\u062f\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u0645\u062e\u0635\u0651\u0635 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a.\u00a0<\/li>\n\n\n\n<li>\u064a\u0645\u0643\u0646\u0643 \u062f\u0627\u0626\u0645\u064b\u0627 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062f\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"552\" height=\"348\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/\u0645\u0627-\u0647\u0648-\u0627\u0644\u0631\u0642\u0645-\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f-visual-selection.png\" alt=\"\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\" class=\"wp-image-5240\" style=\"aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/\u0645\u0627-\u0647\u0648-\u0627\u0644\u0631\u0642\u0645-\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f-visual-selection.png 552w, https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/\u0645\u0627-\u0647\u0648-\u0627\u0644\u0631\u0642\u0645-\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f-visual-selection-300x189.png 300w\" sizes=\"(max-width: 552px) 100vw, 552px\" \/><\/figure>\n\n\n\n<p>\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062e\u062a\u0644\u0641 \u062d\u0633\u0628 \u0627\u0644\u063a\u0631\u0636\u060c \u0641\u0627\u0644\u062a\u062d\u0642\u0642 \u064a\u0642\u0635\u062f \u0628\u0647 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u064a\u0634\u0645\u0644 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u062b\u0644 \u0627\u0633\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0637\u0631\u0642 \u0645\u0639\u0631\u0641\u0629 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong> \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0628\u0631 \u0645\u0648\u0642\u0639 \u0627\u0644\u0647\u064a\u0626\u0629<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u062a\u064a\u062d \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0633\u064a\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0627\u0644\u0631\u0633\u0645\u064a.\u00a0<\/li>\n\n\n\n<li>\u064a\u0645\u0643\u0646\u0643 \u0625\u062f\u062e\u0627\u0644 <a href=\"https:\/\/zatca.gov.sa\/ar\/eServices\/Pages\/TaxpayerLookup.aspx\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/zatca.gov.sa\/ar\/eServices\/Pages\/TaxpayerLookup.aspx\" rel=\"noreferrer noopener\">\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/a> \u0628\u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644 \u0623\u0648 \u0627\u0644\u0628\u062d\u062b \u0628\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0628\u0627\u0634\u0631\u0629.\u00a0<\/li>\n\n\n\n<li>\u0633\u062a\u0638\u0647\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u0648\u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637.\u00a0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2<\/strong><strong>. \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0628\u0631 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0641\u0627\u062a\u0648\u0631\u0629\u060c \u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0636\u0645\u0646 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629.\u00a0<\/li>\n\n\n\n<li>\u0647\u0630\u0627 \u064a\u064f\u0639\u062f \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u0627\u0643\u062f \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u062a\u0647 \u0648\u0627\u0643\u062a\u0645\u0627\u0644\u0647.\u00a0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u0628\u062d\u062b \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0628\u0631 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0647\u0646\u0627\u0643 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 \u0628\u062d\u062b \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0627\u0633\u0645 \u0623\u0648 \u0627\u0644\u0633\u062c\u0644.\u00a0<\/li>\n\n\n\n<li>\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0628\u062d\u062b \u0627\u0644\u0633\u0631\u064a\u0639 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0628\u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0644\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631.\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u0639\u0628\u0631 \u0627\u0644\u0647\u0627\u062a\u0641 \u0623\u0648 \u0627\u0644\u0645\u0643\u0627\u062a\u0628<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628<a href=\"https:\/\/zatca.gov.sa\/ar\/contactus\/Pages\/default.aspx\" data-type=\"link\" data-id=\"https:\/\/zatca.gov.sa\/ar\/contactus\/Pages\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/a> \u0623\u0648 \u0632\u064a\u0627\u0631\u0629 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0647\u064a\u0626\u0629 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0628\u0627\u0634\u0631 \u0648\u062a\u0641\u0635\u064a\u0644\u064a.<img decoding=\"async\" src=\"blob:https:\/\/mazeed.com\/6c396576-00fc-4ff5-9682-627bf4a00b2f\" alt=\"Shape\"><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a 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href=\"https:\/\/apps.mazeed.com\/register?package=Free%20Trial&amp;period=monthly&amp;utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%B9%D9%84%D8%A7%D9%85%20%D8%B9%D9%86%20%D8%B1%D9%82%D9%85%20%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%20%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9%20%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9%20%D9%81%D9%8A%20%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9\" target=\"_blank\" rel=\"noreferrer noopener\">\u062c\u0631\u0628 \u0645\u0632\u064a\u062f \u0645\u062c\u0627\u0646\u064b\u0627<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 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class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0639\u0631\u0641\u0629 \u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/h2>\n\n\n\n<p>\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0643\u062b\u064a\u0631\u0629\u060c \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0623\u0648 \u0627\u0644\u062a\u0641\u0648\u064a\u0636\u0627\u062a. \u0628\u0645\u062c\u0631\u062f 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loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-28.png\" alt=\"\" class=\"wp-image-5224\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0646\u0635\u0627\u0626\u062d \u0641\u0639\u0651\u0627\u0644\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062b \u0628\u064a\u0627\u0646\u0627\u062a\u0643 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0639\u0646\u062f \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0648 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.\u00a0<\/li>\n\n\n\n<li>\u0627\u062d\u062a\u0641\u0638 \u0628\u0635\u0648\u0631\u0629 \u0623\u0648 PDF \u0645\u0646 \u0646\u062a\u0627\u0626\u062c 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class=\"wp-block-heading\"><strong>\u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/strong>\u00a0<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u064a \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u064a\u062c\u0628 \u062a\u0636\u0645\u064a\u0646 \u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u062a\u0641\u0627\u062f\u064a \u0627\u0644\u0625\u0634\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.\u00a0<\/li>\n\n\n\n<li>\u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u062a\u0633\u0627\u0639\u062f\u0643 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a 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class=\"wp-block-list\">\n<li>\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u062e\u0627\u0636\u0639\u064b\u0627 \u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644 \u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u0625\u0630\u0627 \u0644\u0645 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062e\u064a\u0627\u0631 \u0644\u0639\u0631\u0636 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0648\u0645\u0646\u0638\u0645.\u00a0<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-22.png\" alt=\"\" class=\"wp-image-5213\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0642\u0627\u0631\u0646\u0629: \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0633\u0639\u0648\u062f\u064a\u0629 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src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-24.png\" alt=\"\" class=\"wp-image-5218\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062e\u0637\u0648\u0627\u062a \u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u062d\u062b \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062f\u0641\u0639\u0629<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u0647\u0644 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645\u061f \u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0629 <strong>\u0628\u062d\u062b \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0627\u0644\u062f\u0641\u0639\u0629 \u0639\u0628\u0631:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u0645\u0635\u0627\u062f\u0631 \u0645\u062b\u0644 \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0646\u0627\u0642\u0635\u0627\u062a \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u062f\u0641\u0639\u0629\u064b \u0641\u064a \u0645\u0644\u0641 Excel.\u00a0<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>\u0631\u0641\u0639 \u0627\u0644\u0645\u0644\u0641 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062e\u0627\u0635\u064a\u0629 <strong>\u0627\u0644\u0628\u062d\u062b \u0628\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong> \u0644\u0644\u0639\u0631\u0636 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src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-26.png\" alt=\"\" class=\"wp-image-5220\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u062d\u0648\u0644 \u0645\u0627 \u0647\u0648 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0648\u0633\u064a\u0644\u0629 \u062a\u0639\u0631\u064a\u0641 \u0631\u0633\u0645\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f\u060c \u0648\u064a\u062e\u0635\u0635 \u0644\u0623\u063a\u0631\u0627\u0636 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u064a\u0629.\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0642\u064a\u0651\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 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class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0627\u0644\u062a\u0648\u0635\u064a\u0629<\/strong>&nbsp;<\/td><td><strong>\u0627\u0644\u0648\u0635\u0641<\/strong>&nbsp;<\/td><\/tr><tr><td>\u062a\u062d\u0642\u0642 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a&nbsp;<\/td><td>\u0627\u062c\u0639\u0644 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0627\u062f\u0629 \u0643\u0644 \u0631\u0628\u0639 \u0633\u0646\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.&nbsp;<\/td><\/tr><tr><td>\u0648\u062b\u0642 \u0627\u0644\u0646\u062a\u0627\u0626\u062c&nbsp;<\/td><td>\u0627\u062d\u062a\u0641\u0638 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0635\u064a\u063a\u0629 PDF \u0623\u0648 CSV.&nbsp;<\/td><\/tr><tr><td>\u062f\u0631\u0628 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644&nbsp;<\/td><td>\u0639\u0644\u0651\u0645 \u0645\u0648\u0638\u0641\u064a\u0643 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644 \u0628\u0641\u0639\u0627\u0644\u064a\u0629.&nbsp;<\/td><\/tr><tr><td>\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629&nbsp;<\/td><td>\u062c\u0631\u0651\u0628 \u0637\u0631\u064a\u0642\u0629 \u0628\u062d\u062b \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u064a\u0643 \u0642\u0627\u0626\u0645\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0643\u0628\u064a\u0631\u0629.&nbsp;<\/td><\/tr><tr><td>\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637&nbsp;<\/td><td>\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0631\u0642\u0645 \u0635\u0627\u0644\u062d \u0644\u0644\u0640&#8221;\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629&#8221; \u0648\u0644\u064a\u0633\u062a \u0636\u0631\u064a\u0628\u0629 \u0623\u062e\u0631\u0649&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u062a\u064f\u0639\u062f \u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0625\u062d\u062f\u0649 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062e\u0637\u0648\u0627\u062a \u0633\u0647\u0644\u0629 \u064a\u0645\u0643\u0646 \u0644\u0623\u064a \u0641\u0631\u062f \u0623\u0648 \u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645\u060c \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a (\u0645\u0639\u0631\u0641\u0629 \u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a)\u060c \u0648\u062d\u062a\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062f\u0642\u0629.\u00a0<\/p>\n\n\n\n<p>\u0643\u0645\u0627 \u062a\u064f\u0639\u062f \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0631\u0642\u0645 \u0627\u0644\u0633\u062c\u0644 \u062e\u0637\u0648\u0629 \u0630\u0643\u064a\u0629 \u0648\u0645\u0647\u0645\u0629 \u062a\u062d\u0645\u064a\u0643 \u0645\u0646 \u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u0641\u0642\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/08\/image-19.png\" alt=\"\" class=\"wp-image-5209\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1756115702383\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0643\u064a\u0641 \u0627\u0639\u0631\u0641 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u064a\u0645\u0643\u0646\u0643 \u0645\u0639\u0631\u0641\u0629 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class=\"rank-math-question \">\u0643\u064a\u0641 \u0627\u0633\u062a\u0641\u0633\u0631 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631 \u0639\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u062f\u062e\u0648\u0644 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \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 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1756116079587\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u064a\u0645\u0643\u0646\u0643 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u062d\u0633\u0627\u0628\u0643 \u0641\u064a \u0628\u0648\u0627\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0639\u0628\u0631 \u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u062e\u062a\u064a\u0627\u0631 &#8220;\u0634\u0647\u0627\u062f\u0629 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 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\u0627\u0644\u0647\u064a\u0626\u0629.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1756116203454\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0647\u0644 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0644\u0627\u060c \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a. \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u064a\u0635\u062f\u0631 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0635\u062f\u0631 \u0645\u0646 \u0647\u064a\u0626\u0629 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\u064a\u064f\u0631\u062c\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 <a href=\"https:\/\/zatca.gov.sa\/ar\/Pages\/default.aspx\" data-type=\"link\" data-id=\"https:\/\/zatca.gov.sa\/ar\/Pages\/default.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\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>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u064f\u0639\u062f \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0639\u0646 \u0631\u0642\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062e\u0637\u0648\u0629 \u0645\u062d\u0648\u0631\u064a\u0629 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u062f \u064a\u062a\u0639\u0627\u0645\u0644 \u0641\u064a \u0646\u0634\u0627\u0637 \u062e\u0627\u0636\u0639 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