{"id":991788,"date":"2025-12-15T05:44:33","date_gmt":"2025-12-15T05:44:33","guid":{"rendered":"https:\/\/corpenza.com\/altashriat-almuhasabiya-waltadilat-alqanuniya-alhalia-fi-istunya\/"},"modified":"2025-12-17T19:56:07","modified_gmt":"2025-12-17T19:56:07","slug":"altashriat-almuhasabiya-waltadilat-alqanuniya-alhalia-fi-istunya","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/altashriat-almuhasabiya-waltadilat-alqanuniya-alhalia-fi-istunya\/","title":{"rendered":"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0633\u062a\u0648\u0646\u064a\u0627"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>\u0625\u0633\u062a\u0648\u0646\u064a\u0627\u060c \u0628\u0646\u064a\u0629 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\u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u2013 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0639\u062a\u0628\u0629 \u0644\u0639\u0627\u0645 2025<\/h3>\n<p>\u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0639\u0627\u0645 2025\u060c \u0642\u0627\u0645\u062a \u0625\u0633\u062a\u0648\u0646\u064a\u0627 <strong>\u0628\u062a\u062d\u062f\u064a\u062b \u0639\u062a\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/strong>. \u064a\u0624\u062b\u0631 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u062d\u062c\u0645.<\/p>\n<p>\u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u060c \u064a\u062c\u0628 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u062b\u0646\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0641\u064a \u062f\u0648\u0631\u062a\u064a\u0646 \u0645\u062d\u0627\u0633\u0628\u064a\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a:<\/strong> \u2265 5.000.000 \u20ac<\/li>\n<li><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644:<\/strong> \u2265 2.500.000 \u20ac<\/li>\n<li><strong>\u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646:<\/strong> \u2265 50<\/li>\n<\/ul>\n<p>\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u0635\u0648\u0644 \u0623\u062d\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0625\u0644\u0649 <strong>\u062b\u0644\u0627\u062b\u0629 \u0623\u0636\u0639\u0627\u0641<\/strong> (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u2265 15 \u0645\u0644\u064a\u0648\u0646 \u20ac). \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u064a\u062a\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0623\u0636\u0639\u0627\u0641 \u0639\u0646\u062f \u062d\u062f 180.<\/p>\n<p>\u062a\u0648\u062c\u062f \u0639\u062a\u0628\u0627\u062a \u0623\u0639\u0644\u0649 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062d\u062f\u0648\u062f (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u061b \u062d\u0648\u0627\u0644\u064a 6 \u0645\u0644\u0627\u064a\u064a\u0646 \u20ac \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c 3 \u0645\u0644\u0627\u064a\u064a\u0646 \u20ac \u0644\u0644\u0623\u0635\u0648\u0644\u060c \u0646\u0637\u0627\u0642 72 \u0645\u0648\u0638\u0641\u064b\u0627) \u0648\u062a\u0641\u0627\u0635\u064a\u0644\u0647\u0627 \u0645\u0648\u0636\u062d\u0629 \u0641\u064a <a href=\"https:\/\/www.pwc.com\/ee\/et\/home\/Auditi%20piirm%C3%A4%C3%A4rad\/Mandatory-audit-thresholds-review-limits-Estonia-2025-A4-web-ENG.pdf\" target=\"_blank\" rel=\"noopener\">\u0623\u062f\u0644\u0629 \u0639\u062a\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/a>.<\/p>\n<p>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0642\u062f \u062a\u0643\u0648\u0646 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TSD<\/strong>.<\/li>\n<li>\u0645\u0648\u0639\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0648\u0627\u0644\u062f\u0641\u0639 \u0647\u0648 <strong>\u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0639\u0627\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u062a\u0648\u0632\u064a\u0639<\/strong>.<\/li>\n<li>\u064a\u063a\u0637\u064a \u0646\u0645\u0648\u0630\u062c TSD \u0644\u064a\u0633 \u0641\u0642\u0637 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u0644\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u062f\u062e\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 <strong>\u0625\u0642\u0631\u0627\u0631\u064b\u0627 \u0645\u0648\u062d\u062f\u064b\u0627<\/strong>.<\/li>\n<\/ul>\n<p>\u064a\u062a\u0637\u0644\u0628 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\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0648\u062a\u063a\u064a\u064a\u0631\u0627\u062a 2025-2026<\/h2>\n<h3>\u0639\u062a\u0628\u0629 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0646\u0633\u0628<\/h3>\n<p>\u062a\u064f\u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0625\u0633\u062a\u0648\u0646\u064a\u0627 \u0641\u064a <strong>\u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0642\u064a\u0645\u0629<\/strong>\u060c \u0648\u0647\u0646\u0627\u0643 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0646\u0633\u0628 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2025-2026.<\/p>\n<ul>\n<li><strong>\u0639\u062a\u0628\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong> \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 <strong>40.000 \u20ac<\/strong>.<\/li>\n<li><strong>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<\/strong>\n<ul>\n<li><strong>1 \u064a\u0646\u0627\u064a\u0631 \u2013 30 \u064a\u0648\u0646\u064a\u0648 2025:<\/strong> %22<\/li>\n<li><strong>\u0645\u0646 1 \u064a\u0648\u0644\u064a\u0648 2025 \u0641\u0635\u0627\u0639\u062f\u064b\u0627\u060c \u0627\u0644\u0646\u0633\u0628\u0629 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\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/strong>. \u064a\u0624\u062b\u0631 \u0647\u0630\u0627 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0639\u0628\u0621 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0633\u062a\u0648\u0646\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0634\u0641\u0631\u0629.<\/li>\n<li><strong>\u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631:<\/strong> \u062a\u0645 \u062a\u0642\u0644\u064a\u0635 \u0646\u0637\u0627\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0630\u064a \u064a\u0645\u0646\u062d 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\u0647\u064a\u0627\u0643\u0644 \u0625\u0633\u062a\u0648\u0646\u064a\u0627\u060c \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u062f\u0627\u062e\u0644 \u0648\u062e\u0627\u0631\u062c \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a.<\/p>\n<h2>\u062c\u062f\u0648\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0648\u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h2>\n<h3>TSD \u2013 \u0645\u0646\u0635\u0629 \u0645\u0634\u062a\u0631\u0643\u0629 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u060c \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629<\/h3>\n<p>\u064a\u0645\u064a\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0625\u0633\u062a\u0648\u0646\u064a\u0627 \u0625\u0644\u0649 <strong>\u062f\u0645\u062c \u0639\u062f\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0641\u064a \u0646\u0645\u0648\u0630\u062c \u0648\u0627\u062d\u062f<\/strong>. <strong>\u0646\u0645\u0648\u0630\u062c TSD<\/strong> \u0647\u0648 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0643\u062b\u0631 \u0648\u0636\u0648\u062d\u064b\u0627 \u0639\u0644\u0649 \u0630\u0644\u0643.<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0646\u0637\u0627\u0642:<\/strong> \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629.<\/li>\n<li><strong>\u0641\u062a\u0631\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631:<\/strong> \u0634\u0647\u0631\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a:<\/strong> <strong>\u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0639\u0627\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/strong>.<\/li>\n<\/ul>\n<p>\u064a\u062a\u0637\u0644\u0628 \u0647\u0630\u0627 \u0627\u0644\u0647\u064a\u0643\u0644 \u0623\u0646 \u062a\u0639\u0645\u0644 \u0641\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0627\u0645\u0644 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 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\u0627\u0644\u0647\u0627\u0645\u0629.<\/p>\n","protected":false},"author":1,"featured_media":991716,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-991788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-100"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0633\u062a\u0648\u0646\u064a\u0627 - Corpenza - \u062d\u0644\u0648\u0644 \u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0644\u0627 \u062d\u062f\u0648\u062f<\/title>\n<meta name=\"robots\" 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