{"id":991876,"date":"2025-12-07T05:43:05","date_gmt":"2025-12-07T05:43:05","guid":{"rendered":"https:\/\/corpenza.com\/dalil-tasisi-sharikat-wal-darayib-fi-turkiya-lil-ajanib-tahdith-2026\/"},"modified":"2025-12-17T22:32:28","modified_gmt":"2025-12-17T22:32:28","slug":"dalil-tasisi-sharikat-wal-darayib-fi-turkiya-lil-ajanib-tahdith-2026","status":"publish","type":"post","link":"https:\/\/corpenza.com\/ar\/dalil-tasisi-sharikat-wal-darayib-fi-turkiya-lil-ajanib-tahdith-2026\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0644\u0623\u062c\u0627\u0646\u0628 &#8211; \u062a\u062d\u062f\u064a\u062b 2026"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<h2>\u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 \u0643\u0623\u062c\u0646\u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627: 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\u0644\u0645\u0628\u0644\u063a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0644\u0630\u0627 \u064a\u062c\u0628 <strong>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0631\u0633\u0645\u064a<\/strong>.<br \/>\n\u0641\u064a \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629:\n<\/p>\n<ul>\n<li>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062f\u0644\u0629\u060c <strong>10,000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629<\/strong>,<\/li>\n<li>\u0648\u0641\u064a \u0623\u062f\u0644\u0629 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0645\u0627\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c <strong>50,000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629<\/strong><\/li>\n<\/ul>\n<p>\n\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644.<br \/>\n\u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0648\u062e\u0627\u0635\u0629\u064b \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0623\u0634\u064a\u0631\u0627\u062a\/\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0639\u0645\u0644\/\u0627\u0644\u0639\u0637\u0627\u0621\u0627\u062a\u060c \u064a\u064f\u0646\u0635\u062d \u0628\u0631\u0623\u0633 \u0645\u0627\u0644 <strong>\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 100,000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629 \u0648\u0645\u0627 \u0641\u0648\u0642<\/strong> \u0644\u064a\u062a\u0645 \u0627\u0639\u062a\u0628\u0627\u0631\u0643 &#8220;\u0623\u0643\u062b\u0631 \u062c\u062f\u064a\u0629&#8221;.\n<\/p>\n<h3>2.2. \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 (A.\u015e.)<\/h3>\n<p>\n<strong>\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629<\/strong> \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0643\u0628\u0631\u060c \u0648\u0627\u0644\u0627\u0646\u0641\u062a\u0627\u062d \u0639\u0644\u0649 \u0647\u064a\u0627\u0643\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c \u0623\u0648 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0625\u0644\u0649 \u0627\u0644\u0637\u0631\u062d \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u062c\u0630\u0628 \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0624\u0633\u0633\u064a\u064a\u0646.\n<\/p>\n<ul>\n<li>\u064a\u0645\u0643\u0646 \u062a\u0623\u0633\u064a\u0633\u0647\u0627 \u0628\u0634\u0631\u064a\u0643 \u0648\u0627\u062d\u062f (\u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0623\u0648 \u0634\u0631\u0643\u0629).<\/li>\n<li>\u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u061b \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0623\u0643\u062b\u0631 \u062a\u0641\u0635\u064a\u0644\u0627\u064b.<\/li>\n<li>\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0635\u0627\u062f\u0631:\n<ul>\n<li>\u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 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\u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0644\u0623\u0646\u0647\u0627 \u062a\u062c\u0639\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b \u0623\u0643\u062b\u0631 \u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u062a\u0646\u0628\u0624 \u0648\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644.\n<\/p>\n<h3>2.3. \u0641\u0631\u0639 (Branch Office \u2013 \u0641\u0631\u0639)<\/h3>\n<p>\n\u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062a\u0623\u0633\u064a\u0633 \u0643\u064a\u0627\u0646 \u0642\u0627\u0646\u0648\u0646\u064a \u062c\u062f\u064a\u062f \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u064a\u0645\u0643\u0646\u0643 \u0641\u062a\u062d <strong>\u0641\u0631\u0639<\/strong> 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\u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u062a\u062d\u0648\u064a\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0643\u0627\u0641\u064a \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u0639\u0644\u064a\u0627\u064b.<\/li>\n<li>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0645\u0631 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645\u060c \u0648\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u0641\u0648\u064a\u0636 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642.<\/li>\n<\/ul>\n<p>\n\u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 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\u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0645\u0627\u0636\u064a\u0629)<\/li>\n<li><strong>\u0631\u0642\u0645 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (VKN \u0623\u0648 \u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0631\u0643\u064a \u0644\u0644\u0623\u062c\u0627\u0646\u0628)<\/strong>\n<ul>\n<li>\u064a\u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u0642\u0645 VKN \u0645\u0646\u0641\u0635\u0644 \u0644\u0643\u0644 \u0634\u0631\u064a\u0643\/\u0645\u062f\u064a\u0631 \u0623\u062c\u0646\u0628\u064a.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0648\u0643\u064a\u0644 (Power of Attorney)<\/strong>\n<ul>\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u064a\u062a\u0648\u0644\u0649 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0641\u0647\u0648 \u0625\u0644\u0632\u0627\u0645\u064a\u060c<\/li>\n<li>\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0635\u062f\u0642\u064b\u0627 \u0645\u0646 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644 \u0648\u0645\u0635\u062f\u0642\u064b\u0627 \u0639\u0644\u064a\u0647\u060c<\/li>\n<li>\u064a\u062c\u0628 \u062a\u0631\u062c\u0645\u062a\u0647 \u0625\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0635\u062f\u064a\u0642 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0639\u0642\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633 (Articles of Association)<\/strong>\n<ul>\n<li>\u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u0627\u0646\u0648\u0646 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(\u0644\u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0631\u0633\u0645\u064a)<\/li>\n<\/ul>\n<h3>4.3. \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 MERS\u0130S \u0648\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/h3>\n<p>\n\u0628\u0639\u062f \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0648\u062b\u0627\u0626\u0642\u060c \u062a\u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0627\u062e\u062a\u0635\u0627\u0631 \u0643\u0645\u0627 \u064a\u0644\u064a:\n<\/p>\n<ul>\n<li>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0639\u0642\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0639\u0628\u0631 <strong>MERS\u0130S (\u0646\u0638\u0627\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0645\u0631\u0643\u0632\u064a)<\/strong> \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u064b\u0627.<\/li>\n<li>\u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0625\u0644\u0649 <strong>\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/strong> \u0645\u0639 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li>\u064a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u0645\u0646\u062d\u0648\u0647 \u062a\u0648\u0643\u064a\u0644\u0627\u064b \u0628\u0625\u0639\u062f\u0627\u062f <strong>\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u062a\u0648\u0642\u064a\u0639<\/strong> \u0644\u062f\u0649 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644.<\/li>\n<li>\u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 <strong>\u062e\u0637\u0627\u0628 \u0627\u0644\u0628\u0646\u0643<\/strong> \u0627\u0644\u0630\u064a \u064a\u062b\u0628\u062a \u0625\u064a\u062f\u0627\u0639 \u0645\u0627 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 25% \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0639\u0647\u062f \u0628\u0647.<\/li>\n<\/ul>\n<p>\n\u0639\u0646\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0644\u0628:\n<\/p>\n<ul>\n<li>\u064a\u062a\u0645 <strong>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/strong> \u0648\u062a\u0643\u062a\u0633\u0628 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<li>\u064a\u0642\u0648\u0645 \u0627\u0644\u0633\u062c\u0644 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\u0627\u0644\u062a\u062d\u0636\u064a\u0631\u0627\u062a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644\u060c \u0648\u0627\u0644\u0628\u0646\u0643\u060c \u064a\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0639\u0627\u062f\u0629\u064b <strong>\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0641\u064a \u063a\u0636\u0648\u0646 7-14 \u064a\u0648\u0645 \u0639\u0645\u0644<\/strong> \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628.\n<\/p>\n<h3>4.4. \u0628\u0639\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633: \u0627\u0644\u0628\u0646\u0643\u060c \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/h3>\n<p>\n\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u062f\u0645 \u062a\u062c\u0627\u0647\u0644\u0647\u0627 \u0628\u0639\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644:\n<\/p>\n<ul>\n<li><strong>\u0644\u0648\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0641\u062a\u064a\u0634 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong>\n<ul>\n<li>\u064a\u062a\u0645 \u062a\u0639\u0631\u064a\u0641 \u0631\u0642\u0645\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0645\u0648\u0636\u0648\u0639 \u0646\u0634\u0627\u0637\u0643 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645\u060c<\/li>\n<li>\u0642\u062f \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621 \u062a\u0641\u062a\u064a\u0634 \u0639\u0644\u0649 \u0627\u0644\u0639\u0646\u0648\u0627\u0646\u061b \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0634\u062e\u0635 \u0645\u062e\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u0643\u062a\u0628.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0642\u064a\u0639<\/strong>\n<ul>\n<li>\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u064a\u0631 \u0623\u0648 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0644\u062f\u0649 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644\u060c<\/li>\n<li>\u064a\u062b\u0628\u062a \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0645\u0646 \u064a\u0645\u062b\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u0643 \u0648\u0627\u0644\u0639\u0642\u0648\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0641\u062a\u062d \u062d\u0633\u0627\u0628 \u0645\u0635\u0631\u0641\u064a \u0645\u0624\u0633\u0633\u064a<\/strong>\n<ul>\n<li>\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0648\u0642\u064a\u0639\u060c \u0648\u0647\u0648\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u0621\u060c<\/li>\n<li>\u062a\u0637\u0628\u0642 \u0628\u0639\u0636 \u0627\u0644\u0628\u0646\u0648\u0643 \u0641\u062d\u0648\u0635\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0623\u062c\u0627\u0646\u0628\u060c \u0648\u0642\u062f \u062a\u0637\u0648\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u0631\u0634\u064a\u0641 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong> (\u062d\u0633\u0628 \u062d\u062f\u0648\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639)<\/li>\n<li><strong>\u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (SGK)<\/strong> \u0648\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/li>\n<li><strong>\u0625\u0646\u0634\u0627\u0621 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/strong><\/li>\n<\/ul>\n<p>\n\u062a\u0642\u062f\u0645 Corpenza\u060c \u0628\u062c\u0627\u0646\u0628 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c <strong>\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 (payroll\/EOR)\u060c \u0648\u0646\u0645\u0627\u0630\u062c \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u062c (posted worker)<\/strong> \u062a\u062d\u062a \u0633\u0642\u0641 \u0648\u0627\u062d\u062f\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u062d\u0644\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u062a\u0648\u0633\u0639 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0648\u0644\u0643\u0646 \u0641\u064a \u0639\u062f\u0629 \u062f\u0648\u0644 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a.\n<\/p>\n<h2>5. \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 2026: \u0645\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627 \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u062a\u0643\u061f<\/h2>\n<h3>5.1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (Corporate Tax)<\/h3>\n<p>\n\u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 (Ltd. \/ A.\u015e. \u0625\u0644\u062e) \u062e\u0627\u0636\u0639\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0644\u0640:\n<\/p>\n<ul>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/strong>.<\/li>\n<li>\u062a\u064f\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u062a\u0631\u0643\u064a\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u0631\u0648\u0639 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629.<\/li>\n<\/ul>\n<p>\n\u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 2025\u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0639\u0646\u062f <strong>25%<\/strong>.<br \/>\n\u0644\u0644\u0633\u0646\u0629 2026\u060c \u064a\u062c\u0628 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u062d\u0632\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0642\u0628\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0642\u0627\u0644.\n<\/p>\n<p>\n\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629:\n<\/p>\n<ul>\n<li>\u064a\u0645\u0643\u0646 \u062e\u0635\u0645 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 (\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u0625\u0644\u062e) \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li>\u0628\u0641\u0636\u0644 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0646\u062e\u0641\u0636 <strong>\u0645\u0639\u062f\u0644\u0627\u062a \u062d\u062c\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/strong> \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0645\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644.<\/li>\n<li>\u064a\u0645\u0643\u0646 \u062e\u0635\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0639\u0646\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637.<\/li>\n<\/ul>\n<h3>5.2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (KDV)<\/h3>\n<p>\n\u064a\u0639\u0645\u0644 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u062f\u0648\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a:\n<\/p>\n<ul>\n<li>\u062a\u062a\u0631\u0627\u0648\u062d \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0639\u0646\u062f <strong>20%<\/strong>.<\/li>\n<li>\u062a\u0648\u062c\u062f <strong>\u0646\u0633\u0628 \u0645\u062e\u0641\u0636\u0629<\/strong> \u0644\u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a (\u0645\u062b\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0648\u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629).<\/li>\n<li>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0635\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0639 <strong>0%<\/strong> (\u0627\u0633\u062a\u062b\u0646\u0627\u0621)\u060c \u0648\u064a\u0645\u0643\u0646 \u0637\u0644\u0628 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629.<\/li>\n<li>\u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a (\u0645\u062b\u0644 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a\u060c \u0625\u0644\u062e) \u0625\u0644\u0649 \u0639\u0645\u0644\u0627\u0621 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642 <strong>\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong> \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637.<\/li>\n<\/ul>\n<p>\n\u062a\u064f\u0642\u062f\u0645 \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 \u0639\u0627\u062f\u0629\u064b <strong>\u0634\u0647\u0631\u064a\u064b\u0627<\/strong> \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u064b\u0627.<br \/>\n\u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0641\u062d\u0648\u0635\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u062f \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0635\u0631\u0627\u0645\u0629\u060c \u0641\u0625\u0646 <strong>\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0648\u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0648\u062d\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u0646\u0643<\/strong> \u064a\u0639\u062f \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629.\n<\/p>\n<h3>5.3. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628: \u0644\u0644\u0623\u062c\u0627\u0646\u0628 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/h3>\n<p>\n\u062a\u062e\u0636\u0639 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0623\u062c\u0648\u0631 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0645\u0639\u062f\u0644 <strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/strong> \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a.<br \/>\n\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0644\u0639\u0627\u0645 2026 \u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0626\u062d \u0644\u0639\u0627\u0645 2025 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062a\u0636\u062e\u0645<br \/>\n(\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0646\u0638\u0627\u0645 \u062a\u0635\u0627\u0639\u062f\u064a \u064a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 15%\u201340%).\n<\/p>\n<p>\n\u0646\u0642\u0627\u0637 \u0647\u0627\u0645\u0629:\n<\/p>\n<ul>\n<li>\u0625\u0630\u0627 \u0623\u0642\u0627\u0645 \u0623\u062c\u0646\u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 <strong>183 \u064a\u0648\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0646\u0629<\/strong>\u060c \u0641\u0625\u0646\u0647 \u064a\u064f\u0639\u062a\u0628\u0631 \u0639\u0627\u062f\u0629\u064b <strong>\u0645\u0642\u064a\u0645\u064b\u0627 \u0643\u0627\u0645\u0644\u064b\u0627<\/strong> \u0648\u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647 \u0627\u0644\u0639\u0627\u0644\u0645\u064a<br \/>\n  (\u0645\u0639 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0648\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a).<\/li>\n<li>\u062a\u0635\u0644 \u062d\u0635\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0645\u0648\u0638\u0641 \u0641\u064a \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (SGK) \u0645\u0639\u064b\u0627 \u0625\u0644\u0649 \u062d\u0648\u0627\u0644\u064a <strong>34%<\/strong> \u0645\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/li>\n<li>\u0628\u0641\u0636\u0644 <strong>\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/strong> \u0645\u0639 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644\u060c \u064a\u0645\u0643\u0646 \u062a\u062c\u0646\u0628 \u062f\u0641\u0639 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0645\u0632\u062f\u0648\u062c\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u0624\u0642\u062a\u0629.<\/li>\n<\/ul>\n<p>\n\u062a\u0642\u062f\u0645 Corpenza <strong>\u062d\u0644\u0648\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\/EOR (employer of record) \u0648posted worker<\/strong>\u060c<br \/>\n\u0644\u062a\u0648\u0641\u064a\u0631 \u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a\u0646 \u0633\u062a\u0648\u0638\u0641\u0647\u0645 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0648\u0643\u0630\u0644\u0643 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0633\u062a\u0631\u0633\u0644\u0647\u0645 \u0625\u0644\u0649 \u0623\u0648\u0631\u0648\u0628\u0627\u061b<br \/>\n\u0648\u0628\u0630\u0644\u0643 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0641\u064a \u0627\u0644\u0631\u0648\u0627\u062a\u0628.\n<\/p>\n<h3>5.4. \u0636\u0631\u0627\u0626\u0628 \u0623\u062e\u0631\u0649: \u062d\u062c\u0628\u060c \u0637\u0648\u0627\u0628\u0639\u060c \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a<\/h3>\n<p>\n\u062a\u0634\u0645\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \u062d\u0633\u0628 \u0645\u062c\u0627\u0644 \u0646\u0634\u0627\u0637 \u0634\u0631\u0643\u062a\u0643:\n<\/p>\n<ul>\n<li><strong>\u062d\u062c\u0628 (\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0648\u0643\u064a\u0644):<\/strong> \u062a\u064f\u0637\u0628\u0642 \u0639\u0644\u0649 \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0647\u0646 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