<\/p>\n\n\n
\u0641\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u063a\u0627\u0646\u0627: \u062f\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u064a \u0634\u0627\u0645\u0644 \u0644\u0639\u0627\u0645 2024<\/p>\n
\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629. \u0648\u064a\u064f\u0639\u062f \u0641\u0647\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u063a\u0627\u0646\u0627 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647 \u0623\u0645\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0646\u0638\u0631\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0647\u064a\u0643\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u063a\u0627\u0646\u0627\u060c \u0645\u0648\u0636\u062d\u0627\u064b \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0646\u0633\u0628\u0647\u0627\u060c \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n
\u0647\u0644 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0643\u0634\u0631\u0643\u0629 \u0646\u0627\u0634\u0626\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u062c\u062f\u064a\u062f\u0629\u061f<\/p>\n
\u0646\u0639\u0645\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0648\u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u063a\u0627\u0646\u0627 \u0637\u0627\u0644\u0645\u0627 \u0623\u0646 \u0637\u0628\u064a\u0639\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0642\u062f \u062a\u062a\u0645\u062a\u0639 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u062d\u0648\u0627\u0641\u0632 \u0648\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (PAYE)\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 (\u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a)\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n
\u0628\u0639\u062f \u062a\u0633\u062c\u064a\u0644 \u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u062f\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0639\u0627\u0645\u060c \u064a\u064f\u0634\u062a\u0631\u0637 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u063a\u0627\u0646\u064a\u0629 (GRA) \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621 \u0628\u0623\u064a \u0646\u0634\u0627\u0637 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n
\u064a\u0639\u062a\u0645\u062f \u062d\u062c\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u0637\u0628\u064a\u0639\u0629 \u0623\u0639\u0645\u0627\u0644\u0647\u0627\u060c \u0648\u062d\u062c\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u062c\u0631\u0649 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062c\u0646\u0633\u064a\u0629 \u0645\u0627\u0644\u0643\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0628\u0644 \u062a\u0639\u062a\u0645\u062f \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n
\u0623\u0646\u0648\u0627\u0639 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/p>\n
\u062a\u064f\u0635\u0646\u0641 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0636\u0645\u0646 \u0641\u0626\u062a\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u062a\u064a\u0646:<\/p>\n
\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/p>\n
\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u064a \u0636\u0631\u0627\u0626\u0628 \u062a\u064f\u0641\u0631\u0636 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0648\u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0641\u0631\u062f \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0628\u0621 \u0633\u062f\u0627\u062f\u0647\u0627. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u062a\u0647\u0627:<\/p>\n
\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 (\u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a)<\/p>\n
\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (PAYE)<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u062f\u0627\u064a\u0627<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/p>\n
\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/p>\n
\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u064a \u0636\u0631\u0627\u0626\u0628 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0639\u0628\u0626\u0647\u0627. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u062a\u0647\u0627:<\/p>\n
\u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0639\u062f\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627:<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\n
\u0631\u0633\u0648\u0645 \u0635\u0646\u062f\u0648\u0642 \u063a\u0627\u0646\u0627 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a (GETFund)<\/p>\n
\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/p>\n
\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a \u0627\u0644\u0648\u0637\u0646\u064a (NHIL)<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a (CST)<\/p>\n
\u0644\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644\u060c \u0642\u0645\u0646\u0627 \u0628\u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u062d\u0633\u0628 \u0645\u0627 \u064a\u0646\u0637\u0628\u0642 \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f:<\/p>\n
\u0627\u0644\u0623\u0641\u0631\u0627\u062f<\/p>\n
\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u062f\u0627\u064a\u0627<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0639\u062f\u064a\u0646<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u062e\u0635\u064a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 1: \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\n
\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u063a\u0627\u0646\u0627: \u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0645\u0639\u0631\u0641\u062a\u0647<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n
\u064a\u0628\u0644\u063a \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0633\u064a 25%. \u0648\u0642\u062f \u064a\u062e\u062a\u0644\u0641 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0642\u0637\u0627\u0639.<\/p>\n
\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0642\u0637\u0627\u0639 \u0641\u064a \u063a\u0627\u0646\u0627<\/p>\n
\u0627\u0644\u0642\u0637\u0627\u0639<\/p>\n
\u0627\u0644\u0645\u0639\u062f\u0644<\/p>\n
\u062f\u062e\u0644 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a\u0629<\/p>\n
25%<\/p>\n
\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0641\u0646\u0627\u062f\u0642<\/p>\n
22%<\/p>\n
\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<\/p>\n
8%<\/p>\n
\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629<\/p>\n
20%<\/p>\n
\u062f\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a<\/p>\n
20%<\/p>\n
\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0648\u0627\u0635\u0645 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0623\u0643\u0631\u0627 \u0648\u062a\u064a\u0645\u0627)<\/p>\n
18.5%<\/p>\n
\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u062e\u0627\u0631\u062c \u0623\u0643\u0631\u0627 \u0648\u062a\u064a\u0645\u0627 \u0648\u0627\u0644\u0639\u0648\u0627\u0635\u0645 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629<\/p>\n
12.5%<\/p>\n
\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0628\u0639\u062f 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (\u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629)<\/p>\n
25%<\/p>\n
\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0628\u0639\u062f 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (\u0639\u0644\u0649 \u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a)<\/p>\n
15%<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629<\/p>\n
35%<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0639\u062f\u064a\u0646<\/p>\n
35%<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 2: \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u0633\u0628 \u0627\u0644\u0642\u0637\u0627\u0639 \u0641\u064a \u063a\u0627\u0646\u0627<\/p>\n
\u062a\u062a\u0645\u062a\u0639 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0641\u062a\u0631\u0629 \u0645\u062d\u062f\u062f\u0629\u060c \u0648\u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0647\u0630\u0647 \u0644\u0627 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629.<\/p>\n
\u0627\u0644\u0642\u0637\u0627\u0639 \/ \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/p>\n
\u0641\u062a\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/p>\n
\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0632\u0631\u0627\u0639\u064a \u0627\u0644\u062a\u064a \u062a\u064f\u0645\u0627\u0631\u0633 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u0629<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0623\u0646\u0634\u0637\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0643\u0627\u0643\u0627\u0648 \u0627\u0644\u062b\u0627\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0645\u0627\u0631\u0633 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0648\u0644\u0629<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0632\u0631\u0627\u0639\u0629 \u0627\u0644\u0623\u0634\u062c\u0627\u0631<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0627\u0644\u0645\u062d\u0627\u0635\u064a\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u064a\u0629 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0623\u0628\u0642\u0627\u0631)<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u062a\u0631\u0628\u064a\u0629 \u0627\u0644\u0623\u0628\u0642\u0627\u0631<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0623\u0646\u0634\u0637\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0633\u0628\u0639 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0631\u064a\u0641\u064a\u0629<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a (\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u0645\u0646\u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629)<\/p>\n
\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u0648\u0644\u0649<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 3: \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/p>\n
\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a<\/p>\n
\u062a\u064f\u0644\u0632\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u063a\u0627\u0646\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0644\u0648\u0644 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n
\u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0644\u062a\u0645\u062f\u064a\u062f \u0645\u0647\u0644\u0629 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0639\u0644\u0649 \u0623\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0645\u062f\u064a\u062f \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 (\u0623\u064a \u0634\u0647\u0631\u064a\u0646 \u0625\u0636\u0627\u0641\u064a\u064a\u0646 \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0623\u0635\u0644\u064a).<\/p>\n
\u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631\u060c \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 2022 \u0628\u062d\u0644\u0648\u0644 30 \u0623\u0628\u0631\u064a\u0644 2023. \u0623\u0645\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u064f\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u0637\u0644\u0628 \u0627\u0644\u062a\u0645\u062f\u064a\u062f \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627\u060c \u0641\u062a\u0645\u062a\u062f \u0645\u0647\u0644\u062a\u0647\u0627 \u062d\u062a\u0649 30 \u064a\u0648\u0646\u064a\u0648 2023.<\/p>\n
\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\n
\u062a\u064f\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0642\u0633\u0627\u0637 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0639\u0644\u0649 \u0623\u0646 \u064a\u064f\u0633\u062a\u062d\u0642 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0623\u062e\u064a\u0631 \u0628\u062d\u0644\u0648\u0644 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0631\u0627\u0628\u0639 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629.<\/p>\n
\u062a\u064f\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u062a\u064f\u062d\u0633\u0628 \u0628\u0646\u0633\u0628\u0629 125% \u0645\u0646 \u0633\u0639\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0648\u062a\u064f\u0631\u0643\u0651\u0628 \u0634\u0647\u0631\u064a\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0643\u0644 \u0641\u062a\u0631\u0629.<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (PAYE)<\/p>\n
\u0639\u0646\u062f\u0645\u0627 \u064a\u062d\u0635\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0639\u0644\u0649 \u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 (\u0633\u0648\u0627\u0621\u064b \u0646\u0642\u062f\u0627\u064b \u0623\u0648 \u0639\u064a\u0646\u0627\u064b)\u060c \u064a\u062e\u0636\u0639 \u0647\u0630\u0627 \u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u062d\u064a\u062b \u064a\u0642\u0648\u0645 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0642\u062a\u0637\u0627\u0639\u0647\u0627 \u0648\u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0646\u064a\u0627\u0628\u0629\u064b \u0639\u0646 \u0627\u0644\u0645\u0648\u0638\u0641. \u0648\u062a\u064f\u0639\u0631\u0641 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0633\u0645 \u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0641\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (PAYE).<\/p>\n
\u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 PAYE \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u060c \u062a\u064f\u0636\u0627\u0641 \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0625\u0644\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0644\u0641\u0631\u062f\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u064f\u062e\u0635\u0645 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0645\u062b\u0644 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a (SSNIT) \u0648\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627\u060c \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u062a\u064f\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647). \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u060c \u0641\u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u062a\u0628\u0644\u063a 25%.<\/p>\n
\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 PAYE \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0631\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0629.<\/p>\n
\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n
\u0627\u0644\u0645\u0639\u062f\u0644 %<\/p>\n
\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/p>\n
\u0623\u0648\u0644<\/p>\n
402<\/p>\n
0<\/p>\n
0<\/p>\n
\u0627\u0644\u0640<\/p>\n
110<\/p>\n
5<\/p>\n
5.50<\/p>\n
\u0627\u0644\u0640<\/p>\n
130<\/p>\n
10<\/p>\n
13.00<\/p>\n
\u0627\u0644\u0640<\/p>\n
3000.00<\/p>\n
17.5<\/p>\n
525.00<\/p>\n
\u0627\u0644\u0640<\/p>\n
16395.00<\/p>\n
25<\/p>\n
4098.75<\/p>\n
\u0627\u0644\u0640<\/p>\n
29963.00<\/p>\n
30<\/p>\n
8988.90<\/p>\n
\u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0646<\/p>\n
50000.00<\/p>\n
35<\/p>\n
17500.00<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 4: \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 PAYE \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/p>\n
\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 PAYE \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a<\/p>\n
\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062a\u0648\u0631\u064a\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 (PAYE) \u0628\u062d\u0644\u0648\u0644 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u064a\u062a\u0639\u0644\u0642 \u0628\u0647 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 PAYE \u0644\u0634\u0647\u0631 \u064a\u0646\u0627\u064a\u0631 \u0628\u062d\u0644\u0648\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631 \u0645\u0646 \u0641\u0628\u0631\u0627\u064a\u0631).<\/p>\n
\u062a\u064f\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 500 \u0648\u062d\u062f\u0629 \u0646\u0642\u062f\u064a\u0629 \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0629 \u064a\u0648\u0645\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 10 \u0648\u062d\u062f\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0639\u0646 \u0643\u0644 \u064a\u0648\u0645 \u064a\u0633\u062a\u0645\u0631 \u0641\u064a\u0647 \u0627\u0644\u062a\u0623\u062e\u064a\u0631.<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\n
\u064a\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 \u0623\u0648 \u062a\u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u064b \u062e\u0627\u0636\u0639\u0627\u064b \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u063a\u0627\u0646\u064a\u0629 (GRA) \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n
\u0644\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 \u0641\u064a \u063a\u0627\u0646\u0627\u060c \u064a\u062c\u0628 \u062a\u0639\u0628\u0626\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0645\u062e\u0635\u0635\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0623\u064a \u0645\u0643\u062a\u0628 \u0645\u0646 \u0645\u0643\u0627\u062a\u0628 \u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u063a\u0627\u0646\u064a\u0629\u060c \u0648\u0625\u0631\u0641\u0627\u0642 \u0646\u0633\u062e \u0645\u0646 \u0648\u062b\u0627\u0626\u0642 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n
\u0628\u0639\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0644\u0628\u060c \u0633\u064a\u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0634\u0647\u0627\u062f\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0648\u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0631\u0636\u0647\u0627 \u0628\u0648\u0636\u0648\u062d \u0641\u064a \u0645\u0642\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629)\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0648\u0641\u064a \u062d\u0627\u0644 \u0631\u063a\u0628\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0625\u0635\u062f\u0627\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0645\u0631\u0627\u0633\u0644\u0629 \u0627\u0644\u0645\u0641\u0648\u0636 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u0633\u0628\u0642\u0629.<\/p>\n
\u0647\u0644 \u064a\u064f\u0645\u0643\u0646\u0643 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u062f\u0648\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\u061f<\/p>\n
\u0645\u0627 \u0644\u0645 \u064a\u064f\u0646\u0635 \u0639\u0644\u0649 \u0625\u0639\u0641\u0627\u0621 \u0635\u0631\u064a\u062d\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0648\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0633\u0644\u0639\u060c \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629\u060c \u0645\u064f\u0644\u0632\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u0627\u064b \u0628\u062a\u062d\u0635\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n
\u062a\u064f\u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n
\u0648\u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0642\u0650\u0628\u0644:<\/p>\n
\u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u064a\u064f\u0642\u062f\u0645 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n
\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629.<\/p>\n
\u0645\u064f\u062a\u0644\u0642\u064a \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629.<\/p>\n
\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\n
\u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0627\u0644\u062a\u0639\u062f\u064a\u0644) \u0631\u0642\u0645 2 \u0644\u0633\u0646\u0629 2022 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 1087)\u060c \u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 12.5% \u0625\u0644\u0649 15%. \u0648\u062a\u064f\u0639\u062f\u0651 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a \u0627\u0644\u0648\u0637\u0646\u064a (NHIL)\u060c \u0648\u0631\u0633\u0648\u0645 \u0635\u0646\u062f\u0648\u0642 \u063a\u0627\u0646\u0627 \u0627\u0644\u0627\u0633\u062a\u0626\u0645\u0627\u0646\u064a \u0644\u0644\u062a\u0639\u0644\u064a\u0645 (GETFund Levy)\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0639\u0627\u0641\u064a \u0627\u0644\u0635\u062d\u064a \u0645\u0646 \u062c\u0627\u0626\u062d\u0629 \u0643\u0648\u0641\u064a\u062f-19 (COVID-19 HRL) \u0631\u0633\u0648\u0645\u0627\u064b \u0645\u0646\u0641\u0635\u0644\u0629 \u062a\u064f\u062d\u062a\u0633\u0628 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0648\u0644\u0627 \u064a\u064f\u0633\u0645\u062d \u0628\u062e\u0635\u0645 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0643\u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a. \u0648\u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629.<\/p>\n
\u0622\u0644\u064a\u0629 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u0646\u0633\u0628\u0647\u0627:<\/p>\n
\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (\u063a\u064a\u0631 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)<\/p>\n
100.00<\/p>\n
\u0631\u0633\u0648\u0645 GETFund (2.5%)<\/p>\n
2.50<\/p>\n
\u0631\u0633\u0648\u0645 NHIL (2.5%)<\/p>\n
2.50<\/p>\n
\u0631\u0633\u0648\u0645 \u0643\u0648\u0641\u064a\u062f-19 (1.0%)<\/p>\n
1.00<\/p>\n
\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n
106.00<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 (15%) \u062a\u064f\u062d\u0633\u0628 \u0645\u0646 (106.00)<\/p>\n
15.90<\/p>\n
\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 (\u0634\u0627\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0631\u0633\u0648\u0645)<\/p>\n
121.90<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 5: \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629<\/p>\n
\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0630\u0648 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062b\u0627\u0628\u062a (VFRS)<\/p>\n
\u064a\u062e\u0636\u0639 \u062a\u062c\u0627\u0631 \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0631\u0627\u0648\u062d \u062d\u062c\u0645 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0645 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0628\u064a\u0646 200,000 \u0648500,000 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a\u060c \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0630\u064a \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062b\u0627\u0628\u062a (VFRS). \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0636\u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0646\u0638\u0627\u0645 (VFRS) \u0648\u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 4% (3% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u062b\u0627\u0628\u062a\u0629 + 1% \u0631\u0633\u0648\u0645 \u0643\u0648\u0641\u064a\u062f-19) \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n
\u0623\u0645\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f (\u0623\u064a \u064a\u0642\u0644 \u062d\u062c\u0645 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0639\u0646 200,000 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a)\u060c \u0641\u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0637\u0648\u0639\u064a\u0627\u064b \u0641\u064a \u0646\u0638\u0627\u0645 (VFRS).<\/p>\n
\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a (\u063a\u064a\u0631 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)<\/p>\n
100.00<\/p>\n
\u0631\u0633\u0648\u0645 \u0643\u0648\u0641\u064a\u062f-19 (1.0%)<\/p>\n
1.00<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (3.0%)<\/p>\n
3.00<\/p>\n
\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0634\u0627\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n
104.00<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 6: \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/p>\n
\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/p>\n
\u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u062d\u0644\u0648\u0644 \u0622\u062e\u0631 \u064a\u0648\u0645 \u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0630\u064a \u064a\u0644\u064a \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0645\u0639\u0646\u064a. (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0634\u0647\u0631 \u064a\u0648\u0646\u064a\u0648 \u0628\u062d\u0644\u0648\u0644 \u0622\u062e\u0631 \u064a\u0648\u0645 \u0639\u0645\u0644 \u0645\u0646 \u0634\u0647\u0631 \u064a\u0648\u0644\u064a\u0648).<\/p>\n
\u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u064a\u0646 \u063a\u0631\u0627\u0645\u0629 \u062a\u0623\u062e\u064a\u0631 \u0642\u062f\u0631\u0647\u0627 500 \u0648\u062d\u062f\u0629 \u0646\u0642\u062f\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0629 \u064a\u0648\u0645\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 10 \u0648\u062d\u062f\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0639\u0646 \u0643\u0644 \u064a\u0648\u0645 \u064a\u0633\u062a\u0645\u0631 \u0641\u064a\u0647 \u0627\u0644\u062a\u0623\u062e\u064a\u0631.<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639<\/p>\n
\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0642\u062a\u0637\u0639 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0648\u0643\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 (\u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0641\u0631\u062f\u0627\u064b \u0623\u0648 \u0634\u0631\u0643\u0629 \u0645\u064f\u0644\u0632\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u0627\u064b \u0628\u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0628\u062f\u0648\u0631\u0647 \u0628\u062a\u0648\u0631\u064a\u062f\u0647\u0627 \u0648\u062a\u0642\u062f\u064a\u0645 \u0625\u064a\u0635\u0627\u0644 \u0628\u0647\u0627 \u0644\u0627\u062d\u0642\u0627\u064b \u0625\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u063a\u0627\u0646\u064a\u0629.<\/p>\n
\u064a\u062d\u0642 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u062f\u062f \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u062c\u0647\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u0642\u0627\u0628\u0644 \u0633\u0644\u0639 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u0645\u064f\u0634\u062a\u0631\u0627\u0629\u060c \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u062a\u0644\u0643 \u0627\u0644\u062c\u0647\u0629 \u0645\u064f\u0639\u0641\u0627\u0629 \u0645\u0646 \u062f\u0641\u0639\u0647\u0627.<\/p>\n
\u064a\u064f\u0633\u0645\u062d \u0641\u0642\u0637 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0628\u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062e\u0627\u0645\u0633 \u0639\u0634\u0631 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a \u0647\u0648 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/p>\n
\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0646\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0628\u0645\u0648\u062c\u0628 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u063a\u0627\u0646\u0627:<\/p>\n
\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/p>\n
\u0627\u0644\u0645\u0639\u062f\u0644<\/p>\n
\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629\u061b \u0627\u0644\u0641\u0648\u0627\u0626\u062f (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u064a\u0645\u0629)\u061b \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629.<\/p>\n
8%<\/p>\n
\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0633\u0643\u0646\u064a\u0629<\/p>\n
15%<\/p>\n
\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0643\u0645\u0631\u0627\u0642\u0628\u064a\u0646\u060c \u0648\u0645\u0645\u062a\u062d\u0646\u064a\u0646\u060c \u0648\u0645\u0639\u0644\u0645\u064a\u0646 \u0623\u0648 \u0645\u062d\u0627\u0636\u0631\u064a\u0646 \u0628\u062f\u0648\u0627\u0645 \u062c\u0632\u0626\u064a\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0644\u0644\u0623\u0641\u0631\u0627\u062f<\/p>\n
10%<\/p>\n
\u0623\u062a\u0639\u0627\u0628 \u0623\u0648 \u0628\u062f\u0644\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0646\u060c \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u0623\u0645\u0646\u0627\u0621 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/p>\n
20%<\/p>\n
\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0648\u0627\u0644\u064a\u0627\u0646\u0635\u064a\u0628 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f<\/p>\n
10%<\/p>\n
\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0642\u0650\u0628\u0644 \u0623\u064a \u062c\u0647\u0629 \u0628\u0642\u064a\u0645\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 2000 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a \u0633\u0646\u0648\u064a\u0627\u064b\u061b \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0641\u0631\u062f<\/p>\n
7.5%<\/p>\n
\u062a\u0648\u0631\u064a\u062f \u0633\u0644\u0639 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647\u0627 2000 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a \u0633\u0646\u0648\u064a\u0627\u064b<\/p>\n
3%<\/p>\n
\u062a\u0646\u0641\u064a\u0630 \u0623\u0639\u0645\u0627\u0644 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u062a\u0647\u0627 2000 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a \u0633\u0646\u0648\u064a\u0627\u064b<\/p>\n
5%<\/p>\n
\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u0645\u0642\u0627\u0648\u0644\u064a \u0627\u0644\u0628\u0627\u0637\u0646 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637<\/p>\n
7.5%<\/p>\n
\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0639\u0627\u062f\u0646 \u0627\u0644\u062b\u0645\u064a\u0646\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0646\u0639\u0629<\/p>\n
3%<\/p>\n
\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u060c \u0648\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629<\/p>\n
15%<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 7: \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0644\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/p>\n
\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0628\u0645\u0648\u062c\u0628 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u063a\u0627\u0646\u0627:<\/p>\n
\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/p>\n
\u0627\u0644\u0645\u0639\u062f\u0644<\/p>\n
\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0639\u0629\u061b \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u0645\u062d\u0648\u0644\u0629 \u0628\u0639\u062f \u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061b \u062f\u062e\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0623\u0641\u0631\u0627\u062f)<\/p>\n
8%<\/p>\n
\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0641\u0646\u064a\u0629\u061b \u0627\u0644\u0633\u0644\u0639\u060c \u0623\u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0623\u0648 \u0623\u064a \u062e\u062f\u0645\u0627\u062a \u0623\u062e\u0631\u0649<\/p>\n
20%<\/p>\n
\u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0646\u0642\u0644\u061b \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0644\u0645\u0642\u0627\u0648\u0644\u064a \u0627\u0644\u0628\u0627\u0637\u0646 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0641\u0637<\/p>\n
15%<\/p>\n
\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u060c \u0648\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a\u061b \u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0639\u0627\u0645.<\/p>\n
5%<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 8: \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646<\/p>\n
\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0646\u0647\u0627\u0626\u064a:<\/p>\n
\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0648\u0632\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0634\u0631\u0643\u0629 \u0645\u0642\u064a\u0645\u0629.<\/p>\n
\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u062a\u064a \u064a\u0633\u062f\u062f\u0647\u0627 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u064a\u0645\u0648\u0646 \u0628\u0645\u0648\u062c\u0628 \u0639\u0642\u062f \u0625\u064a\u062c\u0627\u0631 \u0623\u0631\u0636 \u0623\u0648 \u0645\u0628\u0646\u0649.<\/p>\n
\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u064f\u062d\u0635\u0651\u0644 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0628\u064a\u0639 \u0623\u0648 \u0627\u0644\u062a\u0623\u062c\u064a\u0631).<\/p>\n
\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629 \u0641\u064a \u063a\u0627\u0646\u0627.<\/p>\n
\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0645\u0642\u0627\u0648\u0644\u064a \u0627\u0644\u0628\u0627\u0637\u0646 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u062a\u0631\u0648\u0644\u064a\u0629.<\/p>\n
\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0628\u062f\u0648\u0627\u0645 \u062c\u0632\u0626\u064a\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646\u0627\u062a\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0635\u062f\u064a\u0642\u060c \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0648\u0644\u0627 \u064a\u062e\u0636\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0628\u0644 \u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642 \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/p>\n
\u064a\u064f\u0644\u0632\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u0623\u0631\u0628\u0627\u062d\u0627\u064b \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0623\u0648 \u0627\u0644\u0623\u0633\u0647\u0645\u060c \u0623\u0648 \u0627\u0644\u0633\u0646\u062f\u0627\u062a\u060c \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u062f\u0646 \u0627\u0644\u062b\u0645\u064a\u0646\u0629\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u064a\u0647\u0627. \u062a\u064f\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0635\u0631\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0627\u0644\u0633\u0644\u0639 \u0630\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0628\u0627\u0639 \u0628\u0647\u0627\u0645\u0634 \u0631\u0628\u062d.<\/p>\n
\u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 35 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0631\u0642\u0645 896 \u0644\u0633\u0646\u0629 2015\u060c \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647:<\/p>\n
2. \u064a\u064f\u0639\u0631\u064e\u0651\u0641 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u0627\u0644\u0634\u062e\u0635 \u0645\u0646 \u0628\u064a\u0639 \u0623\u0635\u0644 \u0628\u0623\u0646\u0647 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a:<\/p>\n
(\u0623) \u064a\u062a\u062c\u0627\u0648\u0632 \u0641\u064a\u0647 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0639\u0646 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639\u061b \u0623\u0648<\/p>\n
(\u0628) \u064a\u0642\u0644 \u0641\u064a\u0647 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639.<\/p>\n
2. \u062a\u064f\u0639\u0631\u064e\u0651\u0641 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0628\u062f\u0647\u0627 \u0627\u0644\u0634\u062e\u0635 \u0645\u0646 \u0628\u064a\u0639 \u0623\u0635\u0644 \u0623\u0648 \u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a:<\/p>\n
(\u0623) \u062a\u062a\u062c\u0627\u0648\u0632 \u0641\u064a\u0647 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0639\u0646\u0647 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639\u061b \u0623\u0648<\/p>\n
(\u0628) \u064a\u0632\u064a\u062f \u0641\u064a\u0647 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0648\u0642\u062a \u0627\u0644\u0628\u064a\u0639.<\/p>\n
\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0646\u0633\u0628\u0647\u0627:<\/p>\n
\u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n
\u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0637\u0628\u064a\u0642<\/p>\n
\u0627\u0644\u0646\u0633\u0628\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a (CST)<\/p>\n
\u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a<\/p>\n
5%<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u062f\u0641\u0639 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631<\/p>\n
8% \u0644\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629\u060c 15% \u0644\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0633\u0643\u0646\u064a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0647\u062f\u0627\u064a\u0627<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u062f\u0641\u0639 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0647\u062f\u0627\u064a\u0627 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629<\/p>\n
\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0635\u0627\u0639\u062f\u064a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u062a\u0639\u062f\u064a\u0646<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u062f\u0641\u0639 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0639\u062f\u064a\u0646<\/p>\n
5% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0639\u062f\u064a\u0646<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0645\u0634\u063a\u0644\u064a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/p>\n
\u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0646\u0633\u0628\u0629 \u062d\u0633\u0628 \u0641\u0626\u0629 \u0627\u0644\u0645\u0631\u0643\u0628\u0629 \u0648\u062d\u062c\u0645\u0647\u0627<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0645\u063a\u0629<\/p>\n
\u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u063a\u064a\u0631 \u0627\u0644\u0631\u0633\u0645\u064a<\/p>\n
\u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 3 \u064845 \u0633\u064a\u062f\u064a \u063a\u0627\u0646\u064a\u060c \u0648\u062a\u064f\u062f\u0641\u0639 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0627\u064b<\/p>\n
\u0627\u0644\u062c\u062f\u0648\u0644 9: \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0646\u0633\u0628\u0647\u0627<\/p>\n
\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u062e\u062a\u0627\u0645\u064a\u0629<\/p>\n
\u064a\u0634\u062a\u0645\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0641\u064a \u063a\u0627\u0646\u0627 \u0639\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0645\u062a\u0646\u0648\u0639\u0629\u060c \u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0633\u0648\u0645 \u0623\u062e\u0631\u0649.<\/p>\n
\u064a\u064f\u0639\u062f\u0651 \u0641\u0647\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0645\u0631\u0627\u064b \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u063a\u0627\u0646\u0627\u060c \u0648\u0630\u0644\u0643 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0645 \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0633\u0647\u064a\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u0646\u062c\u0627\u062d \u0636\u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u063a\u0627\u0646\u064a.<\/p>","protected":false},"excerpt":{"rendered":"
\u0641\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u063a\u0627\u0646\u0627: \u062f\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u064a \u0634\u0627\u0645\u0644 \u0644\u0639\u0627\u0645 2024 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629. \u0648\u064a\u064f\u0639\u062f \u0641\u0647\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u063a\u0627\u0646\u0627 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647 \u0623\u0645\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 […]<\/p>\n","protected":false},"author":12,"featured_media":38725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"editor_notices":[],"footnotes":""},"categories":[9],"tags":[134,135,136,137,138,139,140,141,142,143],"coauthors":[238],"class_list":["post-38717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","tag-business-finance","tag-business-operations","tag-domestic-business-taxes","tag-financial-planning","tag-ghana-tax-laws","tag-ghana-tax-regulations","tag-tax-compliance","tag-tax-implications","tag-tax-planning","tag-taxation-guide"],"yoast_head":"\n