{"id":199,"date":"2019-07-31T10:27:20","date_gmt":"2019-07-31T06:57:20","guid":{"rendered":"https:\/\/www.malek-co.com\/blog\/?p=199"},"modified":"2021-07-31T10:37:28","modified_gmt":"2021-07-31T06:07:28","slug":"crimes-and-tax-incentives","status":"publish","type":"post","link":"https:\/\/www.malek-co.com\/blog\/crimes-and-tax-incentives.html","title":{"rendered":"\u062c\u0631\u0627\u06cc\u0645 \u0648 \u062a\u0634\u0648\u06cc\u0642\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc"},"content":{"rendered":"<table width=\"99%\">\n<tbody>\n<tr>\n<td width=\"55\"><strong>\u0645\u0633\u062a\u0646\u062f \u0642\u0627\u0646\u0648\u0646\u06cc<\/strong><\/td>\n<td width=\"343\"><strong>\u0646\u0648\u0639 \u0648 \u0639\u0646\u0648\u0627\u0646 \u062a\u062e\u0644\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/td>\n<td width=\"306\"><strong>\u0646\u0648\u0639 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u062c\u0631\u06cc\u0645\u0647 (\u062a\u0634\u0648\u06cc\u0642)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 43<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>\u062a\u062e\u0644\u0641 \u0628\u0627\u0646\u0643\u0647\u0627 \u0648 \u062f\u06cc\u06af\u0631 \u0627\u0634\u062e\u0627\u0635 \u0627\u0632 \u0627\u062c\u0631\u0627\u064a \u0645\u0648\u0627\u062f \u00f734 \u0648 36 \u0642. \u0645 .\u0645 \u062f\u0631 \u0645\u0648\u0631\u062f \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a \u0627\u0645\u0648\u0627\u0644 \u0645\u062a\u0648\u0641\u064a \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06cc\u0627 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0645\u0648\u0627\u0644 \u0628\u0647 \u0648\u0631\u0627\u062b \u0642\u0628\u0644 \u0627\u0632 \u0635\u062f\u0648\u0631 \u06af\u0648\u0627\u0647\u06cc\u0646\u0627\u0645\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u06cc\u0627 \u0642\u0628\u0644 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u0627 \u0642\u0628\u0644 \u0627\u0632 \u062a\u0639\u06cc\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628 \u0648 \u062a\u0636\u0645\u06cc\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a<\/td>\n<td>5% \u0642\u064a\u0645\u062a \u0645\u0627\u0644 + \u0645\u0633\u0626\u0648\u0644\u064a\u062a \u062a\u0636\u0627\u0645\u0646\u064a \u0628\u0627 \u0648\u0631\u0627\u062b \u062a\u0627 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0646\u0632\u062f \u0622\u0646\u0647\u0627 \u0628\u0648\u062f\u0647 \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u062c\u0631\u0627\u0626\u0645 \u0645\u062a\u0639\u0644\u0642\u0647- \u062f\u0631 \u0645\u0648\u0631\u062f \u0628\u0627\u0646\u06a9\u0647\u0627 \u0648 \u0627\u0634\u062e\u0627\u0635 \u062f\u0648\u0644\u062a\u06cc \u060c\u06a9\u0627\u0631\u0645\u0646\u062f \u0645\u062a\u062e\u0644\u0641 \u0648 \u0645\u0639\u0627\u0648\u0646\u06cc\u0646 \u0648\u06cc \u062f\u0631 \u062a\u062e\u0644\u0641 \u0646\u06cc\u0632 \u0645\u0633\u0648\u0644\u06cc\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062e\u0648\u0627\u0647\u0646\u062f \u062f\u0627\u0634\u062a.<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 51<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>\u062a\u062e\u0644\u0641 \u0627\u0632 \u0627\u062e\u0630 \u062d\u0642 \u062a\u0645\u0628\u0631(\u062a\u0645\u0628\u0631 \u0686\u06a9 \u060c \u0633\u0641\u062a\u0647 \u0648 \u2026) \u0645\u0648\u0636\u0648\u0639 \u0641\u0635\u0644 \u067e\u0646\u062c\u0645 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 (\u0645\u0648\u0627\u062f 44 \u062a\u062751)<\/td>\n<td>2 \u0628\u0631\u0627\u0628\u0631 \u062d\u0642 \u062a\u0645\u0628\u0631 + \u0627\u0635\u0644 \u062d\u0642 \u062a\u0645\u0628\u0631<\/td>\n<\/tr>\n<tr>\n<td>\u062a\u0628\u0635\u0631\u0647 1<br \/>\n\u0645\u0627\u062f\u0647 138 \u0642 . \u0645 . \u0645<\/td>\n<td>1- \u062a\u0648\u0642\u0641 \u0637\u0631\u062d \u062a\u0648\u0633\u0639\u0647 \u0648 \u0628\u0627\u0632\u0633\u0627\u0632\u06cc \u0648 \u0646\u0648\u0633\u0627\u0632\u06cc \u0648 \u062a\u06a9\u0645\u06cc\u0644 \u0642\u0628\u0644 \u0627\u0632 \u062a\u0643\u0645\u064a\u0644<br \/>\n2- \u0639\u062f\u0645 \u0628\u0647\u0631\u0647 \u0628\u0631\u062f\u0627\u0631\u064a \u0627\u0632 \u0637\u0631\u062d \u0638\u0631\u0641 \u064a\u0643\u0633\u0627\u0644 \u067e\u0633 \u0627\u0632 \u0645\u0647\u0644\u062a \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u062f\u0631 \u0637\u0631\u062d \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc<br \/>\n3- \u062a\u0639\u0637\u06cc\u0644 \u060c \u0645\u0646\u062d\u0644 \u06cc\u0627 \u0645\u0646\u062a\u0642\u0644 \u0646\u0645\u0648\u062f\u0646 \u0637\u0631\u062d \u0638\u0631\u0641 5 \u0633\u0627\u0644 \u067e\u0633 \u0627\u0632 \u0634\u0631\u0648\u0639 \u0628\u0647\u0631\u0647 \u0628\u0631\u062f\u0627\u0631\u06cc<\/td>\n<td>\u0627\u062e\u0630 \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u0639\u0627\u062f\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a\u0647\u0627\u06cc \u0645\u0646\u0638\u0648\u0631 \u0634\u062f\u0647 ( \u06a9\u0647 50\u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 \u0645\u06cc \u0628\u0627\u0634\u062f ) + 5\/2 \u062f\u0631\u0635\u062f \u062c\u0631\u064a\u0645\u0647 \u0645\u0627\u0647\u0627\u0646\u0647 \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 169 \u0642 . \u0645 . \u0645<\/td>\n<td>\u0639\u062f\u0645 \u0643\u0627\u0631\u0628\u0631\u062f \u0648\u0633\u0627\u064a\u0644 \u060c \u0631\u0648\u0634\u0647\u0627 \u060c \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628\u0647\u0627 \u0648 \u0641\u0631\u0645 \u0647\u0627\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062d\u0633\u0627\u0628\u0647\u0627<\/td>\n<td>\u0628\u064a \u0627\u0639\u062a\u0628\u0627\u0631\u064a \u062f\u0641\u0627\u062a\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0631\u0627\u064a \u0645\u0648\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0645\u0644\u0632\u0645 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062f\u0641\u0627\u062a\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0647\u0633\u062a\u0646\u062f \u0648 \u062a\u0639\u0644\u0642 \u062c\u0631\u064a\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 20 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0646\u0628\u0639 \u0628\u0631\u0627\u064a \u0633\u0627\u064a\u0631 \u0645\u0648\u062f\u064a\u0627\u0646<\/td>\n<\/tr>\n<tr>\n<td>\u062a\u0628\u0635\u0631\u0647 3<br \/>\n\u0645\u0627\u062f\u0647 177 \u0642 . \u0645 . \u0645<\/td>\n<td>\u0639\u062f\u0645 \u0627\u0639\u0644\u0627\u0645 \u06a9\u062a\u0628\u06cc \u062a\u0627\u0631\u06cc\u062e \u0634\u0631\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u062a\u0648\u0633\u0637 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u0628\u0647 \u0627\u062f\u0627\u0631\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062d\u0644<\/td>\n<td>\u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 10 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0642\u0637\u0639\u064a \u0648 \u0645\u062d\u0631\u0648\u0645\u064a\u062a \u0627\u0632 \u0643\u0644\u064a\u0647 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a\u0647\u0627\u06cc \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 189 \u0642.\u0645.\u0645<\/td>\n<td>\u0642\u0628\u0648\u0644\u064a \u0633\u0647 \u0633\u0627\u0644 \u0645\u062a\u0648\u0627\u0644\u064a \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648\u062d\u0633\u0627\u0628 \u0633\u0648\u062f\u0648\u0632\u064a\u0627\u0646 \u0648\u062f\u0641\u0627\u062a\u0631\u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u064a \u0648\u062d\u0642\u064a\u0642\u064a (\u0645\u0648\u0636\u0648\u0639 \u0627\u0641\u0631\u0627\u062f\u0628\u0646\u062f\u0647\u0627\u064a \u0627\u0644\u0641 \u0648\u0628 \u0645\u0627\u062f\u0647 95)\u0643\u0647 \u0628\u062f\u0648\u0646 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u0647\u064a\u0627\u062a\u0647\u0627\u064a \u062d\u0644 \u0627\u062e\u062a\u0644\u0627\u0641 \u060c\u0645\u0627\u0644\u064a\u0627\u062a \u0647\u0631\u0633\u0627\u0644 \u0631\u0627\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u064a\u0643\u0646\u0646\u062f.<\/td>\n<td>5% \u0627\u0635\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a 3 \u0633\u0627\u0644 \u0645\u0630\u06a9\u0648\u0631 (\u062a\u0634\u0648\u06cc\u0642)<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 190 \u0642.\u0645.\u0645<\/td>\n<td>\u0639\u0644\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u067e\u0631\u062f\u0627\u062e\u062a\u064a \u0645\u0627\u0644\u064a\u0627\u062a \u0639\u0645\u0644\u0643\u0631\u062f\u0647\u0631\u0633\u0627\u0644 \u0642\u0628\u0644 \u0627\u0632\u0633\u0631\u0631\u0633\u064a\u062f\u0645\u0642\u0631\u0631\u062f\u0631\u0627\u064a\u0646 \u0642\u0627\u0646\u0648\u0646<\/td>\n<td>1% \u0645\u0628\u0644\u063a \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u0645\u0627\u0647 \u062a\u0627 \u0633\u0631\u0631\u0633\u06cc\u062f \u0645\u0642\u0631\u0631 (\u062a\u0634\u0648\u06cc\u0642)<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 190 \u062a\u0628\u0635\u0631\u06471<\/td>\n<td>\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u064a\u0627\u062a \u067e\u0633 \u0627\u0632 \u0633\u0631\u0631\u0633\u064a\u062f\u0647\u0627\u06cc \u0645\u0642\u0631\u0631 \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/td>\n<td>\u062a\u0639\u0644\u0642 \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 5\/2 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0647 \u0627\u0632\u0627\u0621 \u0647\u0631 \u0645\u0627\u0647<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 192 \u0642 . \u0645 . \u0645<\/td>\n<td>1- \u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631 \u0646\u0627\u0645\u0647 \u062f\u0631 \u0645\u0648\u0639\u062f \u0645\u0642\u0631\u0631 \u0627\u0632 \u0633\u0648\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0645\u0644\u0632\u0645 \u0628\u0647 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0647\u0633\u062a\u0646\u062f.<br \/>\n2- \u0639\u062f\u0645 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0648\u0633\u0637 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0648\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0645\u0644\u0632\u0645 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u062f\u0641\u0627\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u06a9\u0644 \u0648 \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0633\u062a\u0646\u062f.<br \/>\n3- \u06a9\u062a\u0645\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0627\u0628\u0631\u0627\u0632 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u063a\u06cc\u0631 \u0648\u0627\u0642\u0639\u06cc \u0648 \u063a\u06cc\u0631 \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u062f\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062a\u0633\u0644\u06cc\u0645\u06cc<\/td>\n<td>1- \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 10 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647<br \/>\n2- \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 40 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 + \u063a\u06cc\u0631 \u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0634 \u0628\u0648\u062f\u0646 \u062c\u0631\u06cc\u0645\u0647<br \/>\n3- \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 40 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 + \u063a\u06cc\u0631 \u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0634 \u0628\u0648\u062f\u0646 \u062c\u0631\u06cc\u0645\u0647<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 193 \u0642 . \u0645 . \u0645<\/td>\n<td>1- \u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u062d\u0633\u0627\u0628 \u0633\u0648\u062f \u0648 \u0632\u064a\u0627\u0646 \u064a\u0627 \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 \u0646\u0633\u0628\u062a \u0628\u0647 \u0645\u0648\u062f\u064a\u0627\u0646\u064a \u0643\u0647 \u0645\u0643\u0644\u0641 \u0628\u0647 \u0646\u06af\u0647\u062f\u0627\u0631\u064a \u062f\u0641\u0627\u062a\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0647\u0633\u062a\u0646\u062f.<br \/>\n2- \u0639\u062f\u0645 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0648 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0648 \u062d\u0633\u0627\u0628 \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u062f\u0631 \u062f\u0648\u0631\u0647 \u06cc \u0645\u0639\u0627\u0641\u06cc\u062a<\/td>\n<td>1- \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 20 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u064a \u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0645\u0648\u0627\u0631\u062f \u0645\u0630\u06a9\u0648\u0631 + \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 10 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0631\u062f \u062f\u0641\u062a\u0631<br \/>\n2- \u0639\u062f\u0645 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0642\u0631\u0631 \u062f\u0631 \u0633\u0627\u0644 \u0645\u0631\u0628\u0648\u0637<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 194 \u0642 . \u0645 . \u0645<\/td>\n<td>\u0627\u062e\u062a\u0644\u0627\u0641 \u0628\u064a\u0634 \u0627\u063215%\u062f\u0631\u0622\u0645\u062f\u0627\u0638\u0647\u0627\u0631 \u0634\u062f\u0647 \u0645\u0648\u062f\u06cc \u0628\u0627 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u062e\u0635\u0647 \u06cc \u0642\u0637\u0639\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0648\u062f\u06cc\u0627\u0646\u06cc \u06a9\u0647 \u0648\u0641\u0642 \u0645\u0627\u062f\u0647 158 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0622\u0646\u0627\u0646 \u0628\u062f\u0648\u0646 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0642\u0628\u0648\u0644 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f.<\/td>\n<td>\u0644\u063a\u0648 \u0628\u062e\u0634\u0648\u062f\u06af\u064a \u062a\u0627 \u0633\u0647 \u0633\u0627\u0644 \u067e\u0633 \u0627\u0632 \u0627\u0628\u0644\u0627\u063a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0634\u062e\u0635\u0647 \u0642\u0637\u0639\u06cc + \u062f\u0631\u064a\u0627\u0641\u062a \u062c\u0631\u0627\u0626\u0645 \u0645\u062a\u0639\u0644\u0642\u0647 \u06a9\u0647 \u0642\u0627\u0628\u0644 \u0628\u062e\u0634\u0634 \u0646\u06cc\u0632 \u0646\u06cc\u0633\u062a\u0646\u062f.<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 195 \u0642 . \u0645 . \u0645<\/td>\n<td>1- \u062c\u0631\u064a\u0645\u0647 \u062a\u062e\u0644\u0641 \u0622\u062e\u0631\u064a\u0646 \u0645\u062f\u064a\u0631\u0627\u0646 \u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u06cc \u0642\u0628\u0644 \u0627\u0632 \u0627\u0646\u062d\u0644\u0627\u0644 \u0627\u0632 \u0644\u062d\u0627\u0638 \u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631 \u0646\u0627\u0645\u0647 \u062d\u0627\u0648\u06cc \u0635\u0648\u0631\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0628\u062f\u0647\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 114 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645.<br \/>\n2- \u062c\u0631\u064a\u0645\u0647 \u062a\u062e\u0644\u0641 \u0622\u062e\u0631\u064a\u0646 \u0645\u062f\u064a\u0631\u0627\u0646 \u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u06cc \u0642\u0628\u0644 \u0627\u0632 \u0627\u0646\u062d\u0644\u0627\u0644 \u0627\u0632 \u0644\u062d\u0627\u0638 \u062a\u0633\u0644\u064a\u0645 \u0627\u0638\u0647\u0627\u0631 \u0646\u0627\u0645\u0647 \u062e\u0644\u0627\u0641 \u0648\u0627\u0642\u0639 \u062f\u0631 \u0645\u0648\u0631\u062f \u0635\u0648\u0631\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0628\u062f\u0647\u06cc \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 114 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645.<\/td>\n<td>1- \u062f\u0631 \u0645\u0648\u0631\u062f \u0639\u062f\u0645 \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 \u062f\u0648 \u062f\u0631\u0635\u062f \u0633\u0631\u0645\u0627\u064a\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e \u0627\u0646\u062d\u0644\u0627\u0644<br \/>\n2- \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u0633\u0644\u06cc\u0645 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u062e\u0644\u0627\u0641 \u0648\u0627\u0642\u0639 \u06cc\u06a9 \u062f\u0631\u0635\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e \u0627\u0646\u062d\u0644\u0627\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 196<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>\u062c\u0631\u064a\u0645\u0647 \u0645\u062f\u064a\u0631 \u06cc\u0627 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062a\u0635\u0641\u064a\u0647 \u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a \u062a\u0642\u0633\u064a\u0645 \u062f\u0627\u0631\u0627\u0626\u064a \u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u064a \u0642\u0628\u0644 \u0627\u0632 \u062a\u0635\u0641\u064a\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u064a\u0627\u062a\u064a \u064a\u0627 \u0642\u0628\u0644 \u0627\u0632 \u0633\u067e\u0631\u062f\u0646 \u062a\u0623\u0645\u064a\u0646 \u0645\u0639\u0627\u062f\u0644 \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u0641\u0642 \u0645\u0627\u062f\u0647 118 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/td>\n<td>\u0645\u0639\u0627\u062f\u0644 20 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 197<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>\u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0635\u0648\u0631\u062a \u064a\u0627 \u0641\u0647\u0631\u0633\u062a \u06cc\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u06cc\u0627 \u0645\u0634\u062e\u0635\u0627\u062a \u0631\u0627\u062c\u0639 \u0628\u0647 \u0645\u0648\u062f\u06cc \u062f\u0631 \u0645\u0648\u0639\u062f \u0645\u0642\u0631\u0631 \u0648 \u06cc\u0627 \u062a\u0633\u0644\u064a\u0645 \u0622\u0646\u0647\u0627 \u0628\u0631 \u062e\u0644\u0627\u0641 \u0648\u0627\u0642\u0639 \u0627\u0632 \u0633\u0648\u06cc \u0627\u0634\u062e\u0627\u0635\u06cc \u06a9\u0647 \u0642\u0627\u0646\u0648\u0646\u0627 \u0645\u06a9\u0644\u0641 \u0628\u0647 \u062a\u0633\u0644\u06cc\u0645 \u0622\u0646\u0647\u0627 \u0647\u0633\u062a\u0646\u062f.<\/td>\n<td>1- \u062f\u0631 \u0645\u0648\u0631\u062f \u062d\u0642\u0648\u0642 2% \u00a0\u0627\u0632 \u062d\u0642\u0648\u0642 \u067e\u0631\u062f\u0627\u062e\u062a\u06cc + \u0645\u0633\u0648\u0644\u06cc\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0628\u0627 \u0645\u0648\u062f\u06cc \u062f\u0631 \u062c\u0628\u0631\u0627\u0646 \u0632\u06cc\u0627\u0646 \u0648\u0627\u0631\u062f\u0647 \u0628\u0647 \u062f\u0648\u0644\u062a<br \/>\n2-<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 197 \u0645\u06a9\u0631\u0631<\/td>\n<td>\u0639\u062f\u0645 \u062a\u0633\u0644\u064a\u0645 \u0641\u0647\u0631\u0633\u062a \u064a\u0627\u0642\u0631\u0627\u0631\u062f\u0627\u062f\u064a\u0627\u0645\u0634\u062e\u0635\u0627\u062a \u0631\u0627\u062c\u0639 \u0628\u0647 \u0645\u0648\u062f\u064a \u062f\u0631\u0645\u0648\u0639\u062f\u0645\u0642\u0631\u0631\u064a\u0627\u0628\u0631\u062e\u0644\u0627\u0641 \u0648\u0627\u0642\u0639 \u062f\u0631\u062e\u0635\u0648\u0635 \u067e\u064a\u0645\u0627\u0646\u0643\u0627\u0631\u064a.<\/td>\n<td>\u062f\u0631 \u0645\u0648\u0631\u062f \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc 1% \u00a0\u06a9\u0644 \u0645\u0628\u0644\u063a \u0642\u0631\u0627\u0631\u062f\u0627\u062f + \u0645\u0633\u0648\u0644\u06cc\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0628\u0627 \u0645\u0648\u062f\u06cc \u062f\u0631 \u062c\u0628\u0631\u0627\u0646 \u0632\u06cc\u0627\u0646 \u0648\u0627\u0631\u062f\u0647 \u0628\u0647 \u062f\u0648\u0644\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 199<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>1- \u0639\u062f\u0645 \u0643\u0633\u0631\u0648 \u0627\u064a\u0635\u0627\u0644 \u0645\u0627\u0644\u064a\u0627\u062a\u0647\u0627\u064a \u062a\u0643\u0644\u064a\u0641\u064a \u0645\u0648\u062f\u06cc\u0627\u0646 \u062f\u06cc\u06af\u0631 \u062f\u0631 \u0638\u0631\u0641 \u0645\u0647\u0644\u062a \u0645\u0642\u0631\u0631 \u062c\u0632 \u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u0645\u0633\u0648\u0644 \u06a9\u0633\u0631 \u0648 \u0627\u06cc\u0635\u0627\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u0643\u062a\u0647\u0627\u064a \u062f\u0648\u0644\u062a\u064a\u060c \u0634\u0647\u0631\u062f\u0627\u0631\u064a \u0647\u0627 \u064a\u0627 \u0648\u0632\u0627\u0631\u062a\u062e\u0627\u0646\u0647 \u0647\u0627 \u0628\u0627\u0634\u0646\u062f \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u062f\u0647 199 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<br \/>\n2- \u0639\u062f\u0645 \u06a9\u0633\u0631 \u0648 \u0627\u06cc\u0635\u0627\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631\u0645\u0648\u0627\u0631\u062f\u064a \u0643\u0647 \u0645\u0633\u0648\u0644 \u0643\u0633\u0631 \u0648 \u0648\u0635\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u0632\u0627\u0631\u062a\u062e\u0627\u0646\u0647 \u060c \u0634\u0631\u0643\u062a\u0647\u0627\u064a \u062f\u0648\u0644\u062a\u064a \u064a\u0627 \u0634\u0647\u0631\u062f\u0627\u0631\u064a \u0647\u0627 \u0628\u0627\u0634\u0646\u062f \u0645\u0648\u0636\u0648\u0639 \u062a\u0628\u0635\u0631\u0647 1 \u0645\u0627\u062f\u0647 199 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645.<br \/>\n3- \u0639\u062f\u0645 \u0643\u0633\u0631 \u0648 \u0627\u064a\u0635\u0627\u0644 \u0645\u0627\u0644\u064a\u0627\u062a\u0647\u0627\u064a \u0645\u0648\u062f\u06cc\u0627\u0646 \u062f\u06cc\u06af\u0631 \u062f\u0631 \u0638\u0631\u0641 \u0645\u0647\u0644\u062a \u0645\u0642\u0631\u0631 \u0628\u0648\u0633\u06cc\u0644\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc \u063a\u06cc\u0631 \u062f\u0648\u0644\u062a\u06cc \u0645\u0648\u0636\u0648\u0639 \u062a\u0628\u0635\u0631\u0647 2 \u0645\u0627\u062f\u0647 199 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645.<br \/>\n4- \u0639\u062f\u0645 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0648\u062f\u06cc\u0627\u0646 \u062f\u06cc\u06af\u0631\u062f\u0631 \u0645\u0648\u0627\u0639\u062f \u0645\u0642\u0631\u0631 \u0628\u0648\u0633\u06cc\u0644\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0645\u0648\u0636\u0648\u0639 \u062a\u0628\u0635\u0631\u0647 3 \u0645\u0627\u062f\u0647 199 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645.<\/td>\n<td>1- \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 20 \u062f\u0631\u0635\u062f\u0645\u0627\u0644\u064a\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647 + \u0645\u0633\u0648\u0644\u06cc\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0628\u0627 \u0645\u0648\u062f\u06cc \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a<br \/>\n2- \u0645\u0633\u0626\u0648\u0644\u064a\u0646 \u0627\u0645\u0631 \u0645\u0634\u0645\u0648\u0644 \u0645\u062c\u0627\u0632\u0627\u062a \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u062a\u062e\u0644\u0641\u0627\u062a \u0627\u062f\u0627\u0631\u064a \u062e\u0648\u0627\u0647\u0646\u062f \u0628\u0648\u062f.<br \/>\n3- \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0645\u0633\u0626\u0648\u0644\u064a\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0647 \u062d\u0628\u0633 \u062a\u0623\u062f\u064a\u0628\u064a \u0627\u0632 3 \u0645\u0627\u0647 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\u062f\u0641\u0627\u062a\u0631\u0627\u0633\u0646\u0627\u062f\u0631\u0633\u0645\u064a<\/td>\n<td>\u0645\u0633\u0648\u0644\u06cc\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0633\u0631\u062f\u0641\u062a\u0631 \u0628\u0627 \u0645\u0648\u062f\u06cc \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 + \u062c\u0631\u06cc\u0645\u0647 \u0627\u06cc \u0645\u0639\u0627\u062f\u0644 20 \u062f\u0631\u0635\u062f \u0645\u0627\u0644\u064a\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0647 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u062a\u06a9\u0631\u0627\u0631 \u062d\u0628\u0633 \u062a\u0627\u062f\u06cc\u0628\u06cc \u0627\u0632 \u0633\u0647 \u0645\u0627\u0647 \u062a\u0627 \u062f\u0648 \u0633\u0627\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0627\u062f\u0647 201<br \/>\n\u0642 . \u0645 . \u0645<\/td>\n<td>\u0627\u0633\u062a\u0646\u0627\u062f \u0627\u0632 \u0631\u0648\u06cc \u0639\u0644\u0645 \u0648 \u0639\u0645\u062f \u0628\u0647 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\u0627\u0639\u0645 \u0627\u0632 \u0627\u0635\u0644 \u0648 \u062c\u0631\u0627\u06cc\u0645 \u0645\u062a\u0639\u0644\u0642\u0647 \u0628\u0647 \u0627\u0636\u0627\u0641\u0647 10 \u062f\u0631\u0635\u062f \u0628\u062f\u0647\u06cc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0646\u06cc\u0632 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f: <a href=\"https:\/\/www.malek-co.com\/blog\/letter-of-credit.html\">\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0633\u0646\u0627\u062f\u06cc<\/a><\/p>\n<p><a href=\"https:\/\/www.malek-co.com\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06a9<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0633\u062a\u0646\u062f \u0642\u0627\u0646\u0648\u0646\u06cc \u0646\u0648\u0639 \u0648 \u0639\u0646\u0648\u0627\u0646 \u062a\u062e\u0644\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u0648\u0639 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u062c\u0631\u06cc\u0645\u0647 (\u062a\u0634\u0648\u06cc\u0642) \u0645\u0627\u062f\u0647 43 \u0642 . \u0645 . \u0645 \u062a\u062e\u0644\u0641 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":200,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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