{"id":1362,"date":"2022-04-08T18:26:23","date_gmt":"2022-04-08T18:26:23","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=1362"},"modified":"2022-04-08T18:31:15","modified_gmt":"2022-04-08T18:31:15","slug":"%d8%a7%d9%84%d9%81%d8%b1%d9%82-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d9%88%d8%a7%d9%84%d8%b1%d8%b3%d9%88%d9%85","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2022\/04\/08\/%d8%a7%d9%84%d9%81%d8%b1%d9%82-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d9%88%d8%a7%d9%84%d8%b1%d8%b3%d9%88%d9%85\/","title":{"rendered":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645"},"content":{"rendered":"<div class=\"columns large-9 medium-9 small-12 left\">\n<div class=\"article-text\">\n<div id=\"mw-content-text\" class=\"mw-content-rtl\" dir=\"rtl\" lang=\"ar\">\n<div id=\"toc\" class=\"toc\">\n<div id=\"toctitle\">\n<h2>\u0645\u062d\u062a\u0648\u064a\u0627\u062a<\/h2>\n<\/div>\n<ul>\n<li class=\"toclevel-1 tocsection-1\"><a href=\"#.D8.AA.D8.B9.D8.B1.D9.8A.D9.81_.D8.A7.D9.84.D8.B6.D8.B1.D8.A7.D8.A6.D8.A8\"><span class=\"tocnumber\">\u0661<\/span> <span class=\"toctext\"><b>\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-2\"><a href=\"#.D8.AA.D8.B9.D8.B1.D9.8A.D9.81_.D8.A7.D9.84.D8.B1.D8.B3.D9.88.D9.85\"><span class=\"tocnumber\">\u0662<\/span> <span class=\"toctext\"><b>\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0631\u0633\u0648\u0645<\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-3\"><a href=\"#.D8.A7.D9.84.D9.81.D8.B1.D9.82_.D8.A8.D9.8A.D9.86_.D8.A7.D9.84.D8.B6.D8.B1.D8.A7.D8.A6.D8.A8_.D9.88.D8.A7.D9.84.D8.B1.D8.B3.D9.88.D9.85\"><span class=\"tocnumber\">\u0663<\/span> <span class=\"toctext\"><b>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 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id=\".D8.A7.D9.84.D9.81.D8.B1.D9.82_.D8.A8.D9.8A.D9.86_.D8.A7.D9.84.D8.B6.D8.B1.D8.A7.D8.A6.D8.A8_.D9.88.D8.A7.D9.84.D8.B1.D8.B3.D9.88.D9.85\" class=\"mw-headline\"><b>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645<\/b><\/span><\/h2>\n<p>\u0628\u0639\u062f \u0645\u0639\u0631\u0641\u0629 \u0645\u0641\u0647\u0648\u0645 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0644\u0627 \u0628\u062f \u0645\u0646 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c \u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0644\u064a\u0633\u062a \u0636\u0631\u064a\u0628\u0629\u060c \u0628\u0644 \u062a\u064f\u0639\u062f \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u062e\u0637 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id=\".D8.A3.D9.86.D9.88.D8.A7.D8.B9_.D8.A7.D9.84.D8.B6.D8.B1.D8.A7.D8.A6.D8.A8\" class=\"mw-headline\"><b>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/b><\/span><\/h2>\n<p>\u0628\u0639\u062f \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u060c \u0644\u0627 \u0628\u064f\u062f \u0645\u0646 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0625\u0645\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 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\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u064a \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646\u060c \u0645\u062b\u0644: \u0627\u0644\u0623\u0641\u0631\u0627\u062f\u060c \u0648\u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0642\u062f\u0631\u0629 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062f\u0641\u0639 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u062f\u062e\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u062b\u0631\u0648\u0629.<\/li>\n<li><b>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629:<\/b> 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title=\"\u0645\u0627 \u0647\u064a \u0627\u0644\u062c\u0645\u0627\u0631\u0643\" href=\"\/%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D8%AC%D9%85%D8%A7%D8%B1%D9%83\">\u0627\u0644\u062c\u0645\u0627\u0631\u0643<\/a> \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f.<\/li>\n<\/ul>\n<h2><span id=\".D8.A3.D9.86.D9.88.D8.A7.D8.B9_.D8.A7.D9.84.D8.B1.D8.B3.D9.88.D9.85\" class=\"mw-headline\"><b>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0631\u0633\u0648\u0645<\/b><\/span><\/h2>\n<p>\u0625\u0646 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0642\u064a\u0627\u0645 \u0627\u0644\u0641\u0631\u062f \u0628\u0627\u0644\u062a\u0648\u062c\u0647 \u0644\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a 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id=\".D8.A7.D9.84.D8.B1.D8.B3.D9.88.D9.85_.D8.A7.D9.84.D9.85.D8.B5.D8.B1.D9.81.D9.8A.D8.A9_.D9.88.D8.A7.D9.84.D8.A7.D8.B3.D8.AA.D8.AB.D9.85.D8.A7.D8.B1.D9.8A.D8.A9\" class=\"mw-headline\"><b>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629<\/b><\/span><\/h3>\n<p>\u0628\u0639\u062f \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0641\u0625\u0646\u0647 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0628\u0646\u0648\u0643 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0628\u0645\u0639\u0646\u0649 \u0623\u0646 \u0635\u0627\u062d\u0628 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u0645 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href=\"#cite_note-sIvnD8s6nn-3\">[\u0663]<\/a><\/sup><\/p>\n<h3><span id=\".D8.B1.D8.B3.D9.88.D9.85_.D8.AE.D9.81.D9.8A.D8.A9\" class=\"mw-headline\"><b>\u0631\u0633\u0648\u0645 \u062e\u0641\u064a\u0629<\/b><\/span><\/h3>\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u064a\u062a\u0648\u0642\u0639\u0648\u0646 \u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u0645\u062d\u062f\u062f\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u062e\u062f\u0645\u0648\u0646\u0647\u0627\u060c \u0641\u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0631\u0633\u0648\u0645 \u0625\u0636\u0627\u0641\u064a\u0629 \u0623\u0636\u064a\u0641\u062a \u0625\u0644\u0649 \u0623\u0646\u0647\u0645 \u0642\u062f \u0644\u0627 \u064a\u0643\u0648\u0646\u0648\u0646 \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 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\u0643\u0628\u064a\u0631\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<sup id=\"cite_ref-sIvnD8s6nn_3-4\" class=\"reference\"><a href=\"#cite_note-sIvnD8s6nn-3\">[\u0663]<\/a><\/sup><\/p>\n<h2 id=\"show-refs\"><b>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/b>[+]<\/h2>\n<ol class=\"references\">\n<li id=\"cite_note-HMut5zGMKy-1\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-HMut5zGMKy_1-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.wikiwand.com\/en\/Tax#\/Fees_and_effective\" rel=\"nofollow\">&#8220;Tax&#8221;<\/a>, <i>www.wikiwand.com<\/i>, Retrieved 12-10-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-IvIo8x5Dx3-2\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-IvIo8x5Dx3_2-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.wikiwand.com\/en\/Fee\" rel=\"nofollow\">&#8220;Fee&#8221;<\/a>, <i>www.wikiwand.com<\/i>, Retrieved 12-10-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-sIvnD8s6nn-3\"><span class=\"mw-cite-backlink\"><b>^<\/b> <a href=\"#cite_ref-sIvnD8s6nn_3-0\"><sup><i><b>\u0623<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-sIvnD8s6nn_3-1\"><sup><i><b>\u0628<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-sIvnD8s6nn_3-2\"><sup><i><b>\u062a<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-sIvnD8s6nn_3-3\"><sup><i><b>\u062b<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-sIvnD8s6nn_3-4\"><sup><i><b>\u062c<\/b><\/i><\/sup><\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.investopedia.com\/terms\/f\/fee.asp\" rel=\"nofollow\">&#8220;Fee&#8221;<\/a>, <i>www.investopedia.com<\/i>, Retrieved 12-10-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-wJy6FrtsJv-4\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-wJy6FrtsJv_4-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.economicsdiscussion.net\/government\/taxation\/difference-between-tax-and-fees\/17448\" rel=\"nofollow\">&#8220;Difference between Tax and Fees&#8221;<\/a>, <i><a class=\"external free\" href=\"http:\/\/ijtr.nic.in\/\" rel=\"nofollow\">http:\/\/ijtr.nic.in\/<\/a><\/i>, Retrieved 12-10-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-quxznHzDM4-5\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-quxznHzDM4_5-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.britannica.com\/topic\/taxation\/Classes-of-taxes\" rel=\"nofollow\">&#8220;Classes Of Taxes&#8221;<\/a>, <i>www.britannica.com<\/i>, Retrieved 12-10-2019. Edited.<\/span><\/li>\n<\/ol>\n<\/div>\n<div id=\"widget\">\n<div class=\"widget-container no-result\">\n<div class=\"widget-footer\">\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0661 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0662 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0631\u0633\u0648\u0645 \u0663 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0664 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0665 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0665.\u0661 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0665.\u0662 \u0631\u0633\u0648\u0645 \u062d\u0633\u0628 \u0627\u0644\u0637\u0644\u0628 \u0665.\u0663 \u0631\u0633\u0648\u0645 \u062e\u0641\u064a\u0629 &nbsp; &nbsp; \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u064f\u0639\u0631\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0631\u0633\u0648\u0645 \u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0623\u0648 \u0623\u064a \u0646\u0648\u0639 \u0622\u062e\u0631 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646 \u0641\u0631\u062f \u0623\u0648 \u0643\u064a\u0627\u0646 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1364,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-6"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/tax.gov.ye\/observer_tax\/wp-content\/uploads\/2022\/04\/\u0627\u0644\u0641\u0631\u0642_\u0628\u064a\u0646_\u0627\u0644\u0636\u0631\u0627\u0626\u0628_\u0648\u0627\u0644\u0631\u0633\u0648\u0645.jpg","_links":{"self":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/comments?post=1362"}],"version-history":[{"count":2,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1362\/revisions"}],"predecessor-version":[{"id":1366,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1362\/revisions\/1366"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media\/1364"}],"wp:attachment":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media?parent=1362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/categories?post=1362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/tags?post=1362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}