{"id":1369,"date":"2022-04-08T18:33:12","date_gmt":"2022-04-08T18:33:12","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=1369"},"modified":"2022-04-08T18:34:52","modified_gmt":"2022-04-08T18:34:52","slug":"%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2022\/04\/08\/%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d8%ad%d8%b3%d8%a7%d8%a8-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9\/","title":{"rendered":"\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629"},"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.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0661<\/span> <span class=\"toctext\"><b> \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 <\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-2\"><a href=\"#.D9.86.D8.B4.D8.A3.D8.A9_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0662<\/span> <span class=\"toctext\"><b> \u0646\u0634\u0623\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-3\"><a href=\"#.D8.A3.D9.87.D8.AF.D8.A7.D9.81_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0663<\/span> <span class=\"toctext\"><b>\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 <\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-4\"><a href=\"#.D8.A7.D9.84.D8.AF.D8.AE.D9.84_.D8.A7.D9.84.D9.85.D8.B3.D8.AA.D8.AB.D9.86.D9.89_.D9.85.D9.86_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0664<\/span> <span class=\"toctext\"><b>\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/a><\/li>\n<li class=\"toclevel-1 tocsection-5\"><a href=\"#.D8.B7.D8.B1.D9.8A.D9.82.D8.A9_.D8.AD.D8.B3.D8.A7.D8.A8_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0665<\/span> <span class=\"toctext\"><b>\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/a>\n<ul>\n<li class=\"toclevel-2 tocsection-6\"><a href=\"#.D8.AD.D8.B3.D8.A7.D8.A8_.D8.B5.D8.A7.D9.81.D9.8A_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\"><span class=\"tocnumber\">\u0665.\u0661<\/span> <span class=\"toctext\"><b> \u062d\u0633\u0627\u0628 \u0635\u0627\u0641\u064a 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class=\"reference\"><a href=\"#cite_note-uKHExJozIq-3\">[\u0663]<\/a><\/sup><\/p>\n<h2><span id=\".D9.86.D8.B4.D8.A3.D8.A9_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\" class=\"mw-headline\"><b> \u0646\u0634\u0623\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/h2>\n<p>\u0642\u0628\u0644 \u062a\u0648\u0636\u064a\u062d \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u064a\u062c\u0628 \u0645\u0639\u0631\u0641\u0629 \u0623\u0646 \u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062e\u062a\u0644\u0641 \u062a\u0628\u0639\u064b\u0627 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u0647\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0627\u062e\u062a\u064a\u0627\u0631 \u0648\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0631\u0645\u0648\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c 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\u0648\u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0639\u062f\u0645 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062b\u0631\u0648\u0629.<\/li>\n<li><b>\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u062b\u0627\u0644\u062b:<\/b> \u0647\u062f\u0641 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062a\u0646\u0641\u064a\u0630\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0647\u0648 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0639\u0627\u0644\u064d \u0644\u0644\u0639\u0645\u0627\u0644\u0629 \u0648\u0627\u0644\u0623\u0633\u0639\u0627\u0631.<\/li>\n<\/ul>\n<h2><span id=\".D8.A7.D9.84.D8.AF.D8.AE.D9.84_.D8.A7.D9.84.D9.85.D8.B3.D8.AA.D8.AB.D9.86.D9.89_.D9.85.D9.86_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\" class=\"mw-headline\"><b>\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/h2>\n<p>\u062a\u0639\u0631\u0641 \u062e\u062f\u0645\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0623\u064a \u0623\u0645\u0648\u0627\u0644 \u0623\u0648 \u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u062a\u0645 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\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646\u0647\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0641\u0631 \u0628\u0639\u0636 \u0627\u0644\u0645\u0632\u0627\u064a\u0627\u060c \u0648\u0645\u0646 \u0623\u0647\u0645 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u064f\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<sup id=\"cite_ref-poCDIv11yy_5-0\" class=\"reference\"><a href=\"#cite_note-poCDIv11yy-5\">[\u0665]<\/a><\/sup><\/p>\n<ul>\n<li>\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0636\u062f \u0627\u0644\u0639\u062c\u0632.<\/li>\n<li>\u062a\u0623\u0645\u064a\u0646 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644.<\/li>\n<li>\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0635\u062d\u064a.<\/li>\n<li>\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u0629.<\/li>\n<li>\u0628\u064a\u0639 \u0645\u0643\u0627\u0646 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633.<\/li>\n<li>\u0647\u062f\u0627\u064a\u0627 \u062a\u0635\u0644 \u0625\u0644\u0649 15000 \u062f\u0648\u0644\u0627\u0631 \u0648\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0647\u062f\u0627\u064a\u0627.<\/li>\n<li>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0634\u062e\u0635 \u0622\u062e\u0631.<\/li>\n<li>\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0645\u064a\u0631\u0627\u062b.<\/li>\n<li>\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629.<\/li>\n<li>\u062f\u062e\u0644 \u0627\u0644\u062a\u0642\u0627\u0639\u062f.<\/li>\n<\/ul>\n<h2><span id=\".D8.B7.D8.B1.D9.8A.D9.82.D8.A9_.D8.AD.D8.B3.D8.A7.D8.A8_.D8.A7.D9.84.D8.B6.D8.B1.D9.8A.D8.A8.D8.A9\" class=\"mw-headline\"><b>\u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/b><\/span><\/h2>\n<p>\u064a\u062d\u0635\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0643\u0633\u0628 \u0627\u0644\u0623\u062c\u0648\u0631 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0625\u062c\u0631\u0627\u0621 <a title=\"\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\" href=\"\/%D9%85%D9%81%D9%87%D9%88%D9%85-%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1\/\">\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a<\/a> \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0642\u062f \u062a\u062f\u0641\u0639 \u062d\u064a\u0627\u0632\u0629 \u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0634\u0643\u0644 \u0623\u0631\u0628\u0627\u062d \u0633\u0646\u0648\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 5 \u066a. \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0648\u062a\u062e\u0636\u0639 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href=\"#cite_note-rypCI4rGqz-8\">[\u0668]<\/a><\/sup><\/p>\n<p>\u0648\u0644\u0627 \u064a\u0639\u062a\u0645\u062f \u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u064f\u0628\u0644\u063a \u0639\u0646\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0641\u0642\u062f \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u0645\u0648\u062d \u0628\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u063a\u064a\u0651\u0631 <a title=\"\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0631\u0628\u062d 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\u0639\u0646\u0647 \u0641\u064a \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<sup id=\"cite_ref-rypCI4rGqz_8-1\" class=\"reference\"><a href=\"#cite_note-rypCI4rGqz-8\">[\u0668]<\/a><\/sup><\/p>\n<p><b>\u0627\u0644\u0645\u062b\u0627\u0644:<\/b> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u0649 ABC International 100000 \u062f\u0648\u0644\u0627\u0631 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0645\u0627 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0631\u0636\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20 \u066a\u060c \u0641\u064a\u062c\u0628 \u0639\u0644\u0649 ABC \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062e\u0635\u0645 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0645\u0635\u0627\u0631\u064a\u0641 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 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class=\"references\">\n<li id=\"cite_note-F5Fs8tG2xF-1\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-F5Fs8tG2xF_1-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/dictionary.cambridge.org\/dictionary\/english\/tax\" rel=\"nofollow\">&#8220;TAX meaning&#8221;<\/a>, <i>www.dictionary.cambridge.org<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-ICMqrx9qsq-2\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-ICMqrx9qsq_2-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.investopedia.com\/terms\/t\/taxes.asp\" rel=\"nofollow\">&#8220;Taxes Defintion&#8221;<\/a>, <i>www.investopedia.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-uKHExJozIq-3\"><span class=\"mw-cite-backlink\"><b>^<\/b> <a href=\"#cite_ref-uKHExJozIq_3-0\"><sup><i><b>\u0623<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-uKHExJozIq_3-1\"><sup><i><b>\u0628<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-uKHExJozIq_3-2\"><sup><i><b>\u062a<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-uKHExJozIq_3-3\"><sup><i><b>\u062b<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-uKHExJozIq_3-4\"><sup><i><b>\u062c<\/b><\/i><\/sup><\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.britannica.com\/topic\/taxation\" rel=\"nofollow\">&#8220;taxation&#8221;<\/a>, <i>www.britannica.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-9xJJo4DnFp-4\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-9xJJo4DnFp_4-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.britannica.com\/topic\/taxation#ref72001\" rel=\"nofollow\">&#8220;Textation&#8221;<\/a>, <i>www.britannica.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-poCDIv11yy-5\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-poCDIv11yy_5-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.investopedia.com\/taxes\/sources-nontaxable-income\/\" rel=\"nofollow\">&#8220;12 Top Sources of Nontaxable Income&#8221;<\/a>, <i>www.investopedia.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-KurzJD2pzp-6\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-KurzJD2pzp_6-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.investopedia.com\/terms\/i\/income.asp\" rel=\"nofollow\">&#8220;Income&#8221;<\/a>, <i>www.investopedia.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-s1spIswoFx-7\"><span class=\"mw-cite-backlink\"><a href=\"#cite_ref-s1spIswoFx_7-0\">\u2191<\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.accountingtools.com\/articles\/2017\/5\/12\/net-of-tax\" rel=\"nofollow\">&#8220;Net of tax&#8221;<\/a>, <i>www.accountingtools.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<li id=\"cite_note-rypCI4rGqz-8\"><span class=\"mw-cite-backlink\"><b>^<\/b> <a href=\"#cite_ref-rypCI4rGqz_8-0\"><sup><i><b>\u0623<\/b><\/i><\/sup><\/a> <a href=\"#cite_ref-rypCI4rGqz_8-1\"><sup><i><b>\u0628<\/b><\/i><\/sup><\/a><\/span> <span class=\"reference-text\"><a class=\"external text\" href=\"https:\/\/www.accountingtools.com\/articles\/2017\/5\/12\/income-tax-payable\" rel=\"nofollow\">&#8220;Income tax payable&#8221;<\/a>, <i>www.accountingtools.com<\/i>\u060c 02-07-2019. Edited.<\/span><\/li>\n<\/ol>\n<\/div>\n<div class=\"printfooter\"><\/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\u064a\u0628\u0629 \u0662 \u0646\u0634\u0623\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0663 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0664 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0665 \u0637\u0631\u064a\u0642\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0665.\u0661 \u062d\u0633\u0627\u0628 \u0635\u0627\u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0665.\u0662 \u062d\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u064f\u0639\u0631\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u064f\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u064a\u0647\u060c[\u0661]\u062d\u064a\u062b \u062a\u064f\u0639\u0631\u064e\u0651\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0623\u0646\u0651\u0647\u0627 \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1363,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,6],"tags":[],"class_list":["post-1369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-good","category-6"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/tax.gov.ye\/observer_tax\/wp-content\/uploads\/2022\/04\/\u0637\u0631\u064a\u0642\u0629_\u062d\u0633\u0627\u0628_\u0627\u0644\u0636\u0631\u064a\u0628\u0629.jpg","_links":{"self":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1369","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=1369"}],"version-history":[{"count":1,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1369\/revisions"}],"predecessor-version":[{"id":1370,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/1369\/revisions\/1370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media\/1363"}],"wp:attachment":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media?parent=1369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/categories?post=1369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/tags?post=1369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}