{"id":2690,"date":"2023-03-20T08:05:08","date_gmt":"2023-03-20T08:05:08","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=2690"},"modified":"2023-03-20T08:14:18","modified_gmt":"2023-03-20T08:14:18","slug":"%d8%af%d9%84%d9%8a%d9%84%d9%83-%d9%84%d9%81%d9%87%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%aa%d8%b9%d8%b1%d9%8a%d9%81%d9%87%d8%a7-%d9%88%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1%d9%87%d8%a7-%d8%b9","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2023\/03\/20\/%d8%af%d9%84%d9%8a%d9%84%d9%83-%d9%84%d9%81%d9%87%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%aa%d8%b9%d8%b1%d9%8a%d9%81%d9%87%d8%a7-%d9%88%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1%d9%87%d8%a7-%d8%b9\/","title":{"rendered":"\u062f\u0644\u064a\u0644\u0643 \u0644\u0641\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628: \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f"},"content":{"rendered":"

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    \n
  1. \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li>\n
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    <\/div>\n<\/figcaption><\/figure>\n

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      \n
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      \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/h2>\n

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      \u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u062d\u0633\u0628 \u0637\u0631\u064a\u0642\u0629 \u062c\u0628\u0627\u064a\u062a\u0647\u0627 \u0625\u0644\u0649 \u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0645\u0642\u0627\u0644 \u0633\u0646\u0642\u0648\u0645 \u0628\u0634\u0631\u062d \u0643\u0644 \u0635\u0646\u0641 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u0625\u0639\u0637\u0627\u0621 \u0623\u0645\u062b\u0644\u0629 \u0648\u0627\u0642\u0639\u064a\u0629 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647.<\/p>\n

      1. \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/h3>\n

      \u064a\u062a\u0645 \u062a\u0639\u0631\u064a\u0641\u0647\u0627 <\/a> \u0628\u0628\u0633\u0627\u0637\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u064f\u062f\u0641\u0639 \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0644\u062d\u0643\u0648\u0645\u0629. \u0648\u064a\u0633\u062a\u0646\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0641\u0639 \u062d\u064a\u062b \u0625\u0646 \u0645\u0646 \u064a\u0645\u0644\u0643 \u0642\u062f\u0631\u064b\u0627 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f (\u0631\u0627\u062a\u0628\u064b\u0627 \u0623\u0643\u0628\u0631 \u0623\u0648 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u0623\u0643\u062b\u0631) \u064a\u064f\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

      \u0644\u0647\u0630\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0647\u0627 \u0639\u062f\u0629 \u0645\u0645\u064a\u0632\u0627\u062a \u0645\u0646\u0647\u0627:<\/p>\n

        \n
      1. \u0623\u0646\u0647\u0627 \u062a\u0645\u0643\u0646 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062b\u0631\u0648\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0623\u062e\u0630 \u0627\u0644\u0645\u0627\u0644 \u0645\u0646 \u0627\u0644\u0623\u063a\u0646\u064a\u0627\u0621 \u062b\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0644\u0644\u0641\u0642\u0631\u0627\u0621.<\/li>\n
      2. \u0623\u0646\u0647\u0627 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0642\u0648\u0645\u064a\u060c \u062d\u064a\u062b \u062a\u0645\u062b\u0644 \u0645\u0648\u0631\u062f\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0643\u0628\u064a\u0631.<\/li>\n<\/ol>\n

        \u0623\u0645\u0627 \u0639\u0646 \u0639\u064a\u0648\u0628 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0645\u0646 \u0623\u0647\u0645\u0647\u0627:<\/p>\n

          \n
        1. \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0642\u062f \u062a\u0624\u062b\u0631 \u0628\u0627\u0644\u0633\u0644\u0628 \u0639\u0644\u0649 \u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u062d\u064a\u062b \u0625\u0646 \u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0642\u062f \u062a\u062c\u0639\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u064a\u0639\u0632\u0641\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0645\u062e\u0627\u0641\u0629 \u0646\u0633\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629.<\/li>\n
        2. \u0623\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u064a\u0643\u0648\u0646\u0648\u0646 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062f\u0642\u0629 (\u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u062a\u0643\u0648\u0646 \u0639\u0644\u064a\u0647\u0645 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0643\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062b\u0644\u064b\u0627) \u0645\u0645\u0627 \u0642\u062f \u064a\u062f\u0641\u0639\u0647\u0645 \u0625\u0644\u0649 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0641\u0645\u062b\u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0639\u0644\u0627\u0646 \u0623\u0631\u0628\u0627\u062d \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0648\u0630\u0644\u0643 \u0644\u062f\u0641\u0639 \u0645\u0628\u0644\u063a \u0623\u0642\u0644 \u0644\u0644\u062d\u0643\u0648\u0645\u0629.<\/li>\n<\/ol>\n

          \u0623\u0645\u0627 \u0639\u0646 \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0646\u0647\u0627 \u0641\u064a\u0645\u0643\u0646\u0646\u0627 \u0630\u0643\u0631 \u0628\u0639\u0636\u0647\u0627 \u0628\u0625\u064a\u062c\u0627\u0632:<\/p>\n

            \n
          1. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644: \u0647\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/a> \u0627\u0644\u062a\u064a \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a. \u062d\u064a\u062b \u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0641\u0627\u0639\u0644 \u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/a> \u062a\u062c\u0627\u0648\u0632 \u062f\u062e\u0644\u0647 \u0627\u0644\u0633\u0646\u0648\u064a \u062d\u062f\u0651\u064b\u0627 \u0645\u0639\u064a\u0646\u064b\u0627 \u0623\u0646 \u064a\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 \u0645\u0646 \u062f\u062e\u0644\u0647 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0643\u0636\u0631\u064a\u0628\u0629. \u0641\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0630\u064a \u062a\u062a\u0644\u0642\u0627\u0647 \u0645\u0646 \u0634\u0631\u0643\u0629 \u0622\u062e\u0631 \u0627\u0644\u0634\u0647\u0631 \u0647\u0648 \u0631\u0627\u062a\u0628 \u0635\u0627\u0641 \u0628\u0639\u062f \u0627\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645.<\/li>\n
          2. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062b\u0631\u0648\u0629: \u0648\u0647\u064a \u0636\u0631\u064a\u0628\u0629<\/a> \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062b\u0631\u0648\u0627\u062a (\u0623\u0645\u0644\u0627\u0643) \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u0645\u0646 \u062a\u062c\u0627\u0648\u0632\u062a \u0623\u0645\u0644\u0627\u0643\u0647 \u062d\u062f\u0651\u064b\u0627 \u0645\u0639\u064a\u0646\u064b\u0627 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u062f\u0641\u0639 \u0639\u0644\u064a\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u062f\u0648\u0644\u0629. \u0623\u0645\u0627 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0644\u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0647\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629. \u0648\u0627\u0644\u062a\u064a \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0628\u0634\u0643\u0644 \u0633\u0646\u0648\u064a.<\/li>\n<\/ol>\n

            2. \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/h3>\n

            \u0648\u062a\u0639\u0631\u064e\u0651\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/a> \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0644\u0643\u0646\u0647\u0627 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0628\u064a\u0639\u0647\u0627. \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0623\u0643\u0628\u0631 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0646\u0638\u064a\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u064a\u062a\u0644\u062e\u0635 \u0641\u064a \u0627\u0644\u0622\u062a\u064a:<\/p>\n

              \n
            1. \u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u0646\u0642\u0644 \u0639\u0628\u0626\u0647\u0627 \u0645\u0646 \u0634\u062e\u0635 \u0625\u0644\u0649 \u0622\u062e\u0631.<\/strong> \u0628\u0645\u0639\u0646\u0649 \u0623\u0646\u0647 \u0625\u0630\u0627 \u0627\u0641\u062a\u0631\u0636\u0646\u0627 \u0623\u0646\u0647 \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 10% \u0639\u0644\u0649 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0641\u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0644\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0628\u0633\u0627\u0637\u0629 \u0628\u0631\u0641\u0639 \u0633\u0639\u0631 \u0633\u064a\u0627\u0631\u0627\u062a\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 \u0642\u062f \u062a\u0635\u0644 \u0625\u0644\u0649 \u0643\u0627\u0645\u0644 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (10%) \u0648\u0630\u0644\u0643 \u0644\u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d. \u0648\u0628\u0647\u0630\u0627 \u064a\u0643\u0648\u0646 \u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0642\u064a\u0642\u0629 \u0647\u0648 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0648\u0644\u064a\u0633 \u0627\u0644\u0645\u064f\u0646\u062a\u062c.<\/li>\n
            2. \u0623\u0646 \u0645\u0646 \u064a\u062f\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/strong> \u0628\u0645\u0639\u0646\u0649 \u0623\u0646\u0647 \u0625\u0630\u0627 \u062a\u0645 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0639\u062c\u0644\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0641\u0625\u0646 \u0645\u0635\u0646\u0639 \u0627\u0644\u0639\u062c\u0644\u0627\u062a \u0633\u064a\u0631\u0641\u0639 \u062b\u0645\u0646 \u0627\u0644\u0639\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u064a\u0639\u0647\u0627 \u0644\u0645\u0635\u0646\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0644\u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d\u060c \u0648\u0628\u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u0637\u0642 \u0633\u064a\u0631\u0641\u0639 \u0645\u0646\u062a\u062c \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0639\u0631 \u0628\u0642\u062f\u0631 \u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0644\u0641\u062a\u0647\u0627\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0628\u0642\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0633\u064a\u0627\u0631\u0629 \u0647\u0648 \u0627\u0644\u0645\u062a\u062d\u0645\u0644 \u0627\u0644\u0623\u0643\u0628\u0631 \u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n<\/ol>\n

              \u0648\u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0645\u064a\u0632\u0627\u062a \u0645\u0646\u0647\u0627:<\/p>\n

                \n
              1. \u0623\u0646\u0647\u0627 \u062a\u0643\u0648\u0646 \u0645\u064f\u062a\u0636\u0645\u0646\u0629 \u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u0644\u0627 \u064a\u0634\u0639\u0631 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0647\u0627.<\/li>\n
              2. \u062a\u0642\u0644\u0644 \u0641\u0631\u0635 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0625\u0630\u0627 \u062a\u0645\u062a \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645.<\/li>\n<\/ol>\n

                \u0623\u0645\u0627 \u0639\u0646 \u0627\u0644\u0639\u064a\u0648\u0628 \u0641\u0646\u0630\u0643\u0631:<\/p>\n

                  \n
                1. \u0623\u0646 \u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u064a\u0631\u0641\u0639 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0648\u064a\u0624\u062b\u0631 \u0633\u0644\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0623\u0633\u0639\u0627\u0631.<\/li>\n
                2. \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0627 \u0627\u0644\u063a\u0646\u064a \u0648\u0627\u0644\u0641\u0642\u064a\u0631 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0647\u064a \u0644\u0627 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0641\u0639\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u063a\u064a\u0631 \u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0642\u0631\u064b\u0627.<\/li>\n<\/ol>\n

                  \u0623\u0645\u0627 \u0639\u0646 \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0646\u0630\u0643\u0631 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0646 \u0627\u0644\u0623\u0634\u0647\u0631:<\/p>\n

                    \n
                  1. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a:\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/a> \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0639\u0646\u062f \u0634\u0631\u0627\u0621 \u0628\u0639\u0636 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0633\u0644\u0639. \u062d\u064a\u062b \u062a\u062a\u0645\u064a\u0632 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646\u0647\u0627 \u062a\u064f\u0641\u0631\u064e\u0636 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0641\u0642\u0637 \u0648\u0628\u0646\u0633\u0628\u064d \u0645\u062a\u0641\u0627\u0648\u062a\u0629. \u0641\u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0628\u0633 \u0645\u062b\u0644\u064b\u0627. \u0627\u0644\u062e\u0627\u0635\u064a\u0629 \u0627\u0644\u0623\u0628\u0631\u0632 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u064f\u062f\u0641\u0639 \u0625\u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u064a\u0647\u0627 \u0623\u0648 \u064a\u0635\u0646\u0639\u0647\u0627 \u0627\u0644\u0645\u064f\u0646\u062a\u062c \u0628\u0647\u062f\u0641 \u0628\u064a\u0639\u0647\u0627. \u0644\u0630\u0644\u0643 \u0641\u0647\u064a \u0644\u0627 \u062a\u064f\u062f\u0641\u0639 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0634\u062a\u0631\u0649 \u0628\u0647\u062f\u0641 \u0635\u0646\u0627\u0639\u0629 \u0633\u0644\u0639 \u0623\u062e\u0631\u0649\u060c \u0643\u0625\u0637\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0645\u062b\u0644\u064b\u0627.<\/li>\n
                  2. \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u0639\u0644\u0649 \u0639\u0643\u0633 \u0633\u0627\u0628\u0642\u062a\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u064f\u062f\u0641\u0639 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0627 \u062a\u064f\u062f\u0641\u0639 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0643\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0628\u0644 \u062a\u062f\u0641\u0639 \u0641\u064a \u0643\u0644 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0641\u0645\u062b\u0644\u064b\u0627 \u0641\u064a \u0645\u062b\u0627\u0644 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0630\u0643\u0631\u0646\u0627\u0647 \u0641\u0645\u0635\u0646\u0639 \u0627\u0644\u0639\u062c\u0644\u0627\u062a \u064a\u0628\u064a\u0639 \u0627\u0644\u0639\u062c\u0644\u0627\u062a \u0628\u062b\u0645\u0646 \u064a\u0636\u064a\u0641 \u0625\u0644\u064a\u0647 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0627\u0644\u0623\u0645\u0631 \u0646\u0641\u0633\u0647 \u064a\u0642\u0648\u0645 \u0628\u0647 \u0645\u0635\u0646\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u0628\u064a\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0632\u0639 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u060c \u0647\u0630\u0627 \u0627\u0644\u0623\u062e\u064a\u0631 \u064a\u0628\u064a\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0631\u0636 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0645\u0639 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u064a\u0642\u0648\u0645 \u0643\u0644 \u0645\u0639\u0631\u0636 \u0633\u064a\u0627\u0631\u0627\u062a \u0628\u0628\u064a\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0645\u0639 \u0625\u0636\u0627\u0641\u0629 \u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0628\u064a\u0639.<\/li>\n<\/ol>\n

                    \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0647\u0648 \u0623\u0646 \u0643\u0644 \u0628\u0627\u0626\u0639 \u064a\u0642\u0648\u0645 \u0628\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u0628\u0627\u0626\u0639 \u0627\u0644\u0633\u0627\u0628\u0642 \u0648\u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a.<\/p>\n

                    \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/h2>\n

                    \u0643\u0644 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0630\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u064a\u0641\u062a\u0631\u0636 \u0628\u0647\u0627 \u0623\u0646 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0645\u062f\u0631\u0648\u0633\u0629 \u0628\u062f\u0642\u0629 \u0648\u064a\u0645\u0643\u0646\u0646\u0627 \u062a\u0644\u062e\u064a\u0635 \u0647\u0630\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0641\u064a \u0623\u0631\u0628\u0639\u0629 \u0645\u062d\u0627\u0648\u0631:<\/a><\/p>\n

                      \n
                    1. \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0631\u0641\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/a>.<\/li>\n
                    2. \u0625\u064a\u062c\u0627\u062f \u0641\u0631\u0635 \u0639\u0645\u0644 \u0628\u062a\u0642\u0644\u064a\u0644 \u0645\u0639\u062f\u0644 \u0627\u0644\u0628\u0637\u0627\u0644\u0629.<\/a><\/li>\n
                    3. \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062b\u0628\u0627\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0628\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0645\u0639\u062f\u0644 \u0627\u0644\u062a\u0636\u062e\u0645<\/a>.<\/li>\n
                    4. \u062a\u062d\u0642\u064a\u0642 \u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0639 \u0627\u0644\u062e\u0627\u0631\u062c.<\/li>\n<\/ol>\n

                      \u0647\u0630\u0647 \u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u062a\u0647\u062f\u0641 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0641\u0627\u0647 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0645\u0639\u064a\u0634\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n

                      \u0648\u062a\u062a\u062e\u0630 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0633\u0627\u0626\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 \u0645\u0646 \u0623\u0647\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u064a \u0623\u0634\u0631\u0646\u0627 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u0635\u0637\u0644\u062d \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.\u0641\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/a> \u0628\u0628\u0633\u0627\u0637\u0629 \u0647\u064a \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0630\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0633\u062a\u0639\u064a\u0646\u0629 \u0628\u0639\u062f\u0629 \u0648\u0633\u0627\u0626\u0644 (\u0645\u0646 \u0623\u0647\u0645\u0647\u0627 \u0627\u0644\u0636\u0631\u0627\u0626\u0628) \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n

                      \u064a\u0628\u0642\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0647\u0646\u0627: \u0643\u064a\u0641 \u064a\u0624\u062b\u0631 \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062c\u0645\u0639\u0647\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u061f<\/p>\n

                      \u0648\u0644\u0646\u0628\u0642\u064a \u0627\u0644\u0623\u0645\u0648\u0631 \u0628\u0633\u064a\u0637\u0629 \u062f\u0639\u0648\u0646\u0627 \u0646\u0642\u0633\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0625\u0644\u0649 \u0642\u0633\u0645\u064a\u0646<\/a> \u062d\u0633\u0628 \u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0628\u0634\u0643\u0644 \u0639\u0627\u0645<\/p>\n

                      1. \u0633\u064a\u0627\u0633\u0627\u062a \u062a\u0648\u0633\u0639\u064a\u0629<\/h3>\n

                      \u062a\u0647\u062f\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u0648\u0633\u0639\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0631\u0641\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0627\u0644\u0637\u0644\u0628 <\/a> \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u064a\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 (\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0637\u0631\u062f\u064a\u0629\u060c \u0643\u0644\u0645\u0627 \u0632\u0627\u062f \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0633\u0644\u0639\u0629 \u0645\u0627 \u0632\u0627\u062f \u0633\u0639\u0631\u0647\u0627).<\/p>\n

                      \u062a\u0642\u0648\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0628\u0633\u064a\u0627\u0633\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0648\u0633\u0639\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0639 \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0639\u0627\u0645\u060c \u0643\u064a\u0641 \u0630\u0644\u0643\u061f<\/p>\n

                      \u0628\u0631\u0641\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0627\u062d \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646: \u062d\u064a\u062b \u0625\u0646\u0647 \u0628\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (\u0643\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644) \u0633\u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0631\u062a\u0641\u0639 \u062f\u062e\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f. \u0623\u0645\u0627 \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0641\u062e\u0641\u0636\u0647\u0627 \u0633\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u0641\u064a \u0645\u062a\u0646\u0627\u0648\u0644 \u0639\u062f\u062f \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0631\u062a\u0641\u0639 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0627.<\/p>\n

                      \u0628\u0631\u0641\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a: \u062d\u064a\u062b \u0625\u0646\u0647 \u0628\u062e\u0641\u0636 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 )\u0643\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d( \u062a\u062a\u0645 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a (\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0647\u0627\u0626\u064a = \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a -\u0627\u0644\u062a\u0643\u0644\u0641\u0629-\u0627\u0644\u0636\u0631\u064a\u0628\u0629) \u0641\u0625\u0630\u0627 \u062e\u064f\u0641\u0636\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0634\u0631\u0643\u062a\u0643 \u0644\u0644\u062f\u0648\u0644\u0629 \u0641\u0630\u0644\u0643 \u0633\u064a\u0632\u064a\u062f \u0645\u0646 \u0631\u0628\u062d\u0647\u0627 \u0645\u0645\u0627 \u064a\u0645\u0643\u0646\u0647\u0627 \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/p>\n

                      \u0623\u0645\u0627 \u0639\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0627\u0646\u062e\u0641\u0627\u0636\u0647\u0627 \u0633\u064a\u0642\u0644\u0644 \u0645\u0646 \u062c\u0647\u0629 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d. \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0641\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0633\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n

                      2. \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0646\u0643\u0645\u0627\u0634\u064a\u0629<\/h3>\n
                      \n

                      \u064a\u0642\u062a\u0635\u0631 \u0645\u0635\u0637\u0644\u062d \u201c\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u201d \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062a\u064a \u064a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/p><\/blockquote>\n<\/figure>\n

                      \u0641\u064a \u062d\u0627\u0644\u0629 \u0625\u0630\u0627 \u0645\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062a\u0644\u062c\u0623 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0643\u0628\u062d \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0627\u0646\u0643\u0645\u0627\u0634\u064a\u0629. \u062d\u064a\u062b \u062a\u0642\u0648\u0645 \u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0628\u062a\u062e\u0641\u064a\u0636 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0645\u0645\u0627 \u064a\u062e\u0641\u0650\u0636 \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u064a\u062e\u0641\u0636 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 (\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0637\u0644\u0628 \u0648\u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0637\u0631\u062f\u064a\u0629\u060c \u0643\u0644\u0645\u0627 \u0627\u0646\u062e\u0641\u0636 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0633\u0644\u0639\u0629 \u0645\u0627 \u0627\u0646\u062e\u0641\u0636 \u0633\u0639\u0631\u0647\u0627).<\/p>\n

                      \u0627\u0644\u0627\u0646\u0643\u0645\u0627\u0634 \u0639\u0643\u0633 \u0627\u0644\u062a\u0648\u0633\u0639\u060c \u0627\u0644\u0623\u0645\u0631 \u0646\u0641\u0633\u0647 \u064a\u0633\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. \u0641\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0642\u0648\u0645 \u0628\u0633\u064a\u0627\u0633\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0646\u0643\u0645\u0627\u0634\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0631\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062e\u0641\u0636 \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0639\u0627\u0645. \u0643\u064a\u0641 \u0630\u0644\u0643 \u0625\u0630\u0627\u061f<\/p>\n

                      \u0625\u0630\u0627 \u0641\u0647\u0645\u062a \u0645\u0627 \u062a\u0642\u0648\u0645 \u0628\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0633\u064a\u0627\u0633\u062a\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u0648\u0633\u0639\u064a\u0629 \u0641\u0627\u0644\u0623\u0645\u0631 \u0628\u0633\u064a\u0637 \u062c\u062f\u0627. \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u0639\u0643\u0633 \u062a\u0645\u0627\u0645\u064b\u0627 \u0639\u0646\u062f\u0645\u0627 \u062a\u0637\u0628\u0642 \u0633\u064a\u0627\u0633\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0646\u0643\u0645\u0627\u0634\u064a\u0629.<\/p>\n

                      \u0641\u0631\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0633\u064a\u0642\u0644\u0644 \u0645\u0646 \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0645\u062a\u0627\u062d \u0645\u0645\u0627 \u0633\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062e\u0641\u0636 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0645. \u0648\u0631\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0633\u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0627.<\/p>\n

                      \u0623\u0645\u0627 \u0639\u0646 \u0631\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0641\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0633\u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0647\u0627\u0626\u064a. \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0633\u062a\u0631\u0641\u0639 \u0623\u0633\u0639\u0627\u0631\u0647\u0627 \u0648\u062a\u0624\u062f\u064a \u0628\u0630\u0644\u0643 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0637\u0644\u0628 \u062b\u0645 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u062b\u0645 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/p>\n

                      \u0628\u0647\u0630\u0627 \u0646\u0643\u0648\u0646 \u0642\u062f \u0623\u0646\u0647\u064a\u0646\u0627 \u0645\u062f\u062e\u0644\u0646\u0627 \u0625\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0644\u0645 \u064a\u0628\u0642 \u0644\u0646\u0627 \u0625\u0644\u0627 \u0625\u0639\u0637\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0642\u062a\u0635\u0627\u062f \u062d\u0642\u064a\u0642\u064a. \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0645\u0642\u0628\u0644 \u0633\u0646\u062d\u0644\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0643\u064a \u0646\u0637\u0628\u0642 \u0643\u0644 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0630\u064a \u0642\u062f\u0645\u0646\u0627\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0641\u0627\u0646\u062a\u0638\u0631\u0648\u0646\u0627.<\/p>\n

                      \n
                      \u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/div>\n<\/div>\n
                        \n
                      1. Oyewo, Michael. (2013), “Taxation and Tax Policy as government strategy tools for Economics development in Nigeria,” Journal of Business and Management, Vol. 13, No.5 (September), PP. 34-40.<\/li>\n
                      2. N, (1996), “Definition of taxes,” OECD.<\/a><\/li>\n
                      3. T, et al, (2014),”Principles of Macroeconomics”.<\/li>\n
                      4. Tax definitions<\/a><\/li>\n
                      5. Economics of taxation<\/a><\/li>\n
                      6. \u0623\u062d\u0645\u062f \u0633\u0644\u064a\u0645\u0627\u0646 \u0634\u0631\u064a\u0641 (2016)\u060c “\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0637\u0644\u0628: \u0627\u0644\u0633\u0639\u0631 \u0628\u064a\u0646 \u0627\u0644\u0645\u0637\u0631\u0642\u0629 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u0646”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      7. \u0623\u062d\u0645\u062f \u062d\u0633\u0646 \u0645\u0639\u0627\u0644\u064a (2016)\u060c” \u0627\u0644\u062a\u0636\u062e\u0645: \u0628\u0644\u0627\u0621 \u0627\u0644\u063a\u0644\u0627\u0621”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      8. \u0634\u064a\u0645\u0627\u0621 \u0633\u0644\u064a\u0645\u0627\u0646 (2016)\u060c” \u0627\u0644\u0628\u0637\u0627\u0644\u0629: \u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0641\u0642\u0631”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      9. \u0631\u064a\u0637\u0627\u0647\u064a \u0623\u0633\u0627\u0645\u0629 (2016)\u060c “\u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a: \u0647\u0644 \u0627\u0642\u062a\u0635\u0627\u062f \u062f\u0648\u0644\u062a\u0643 \u0628\u0635\u062d\u0629 \u062c\u064a\u062f\u0629\u061f”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      10. \u0645\u062d\u0645\u062f \u0623\u0646\u0633 (2017)\u060c ” \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629: \u0645\u0627 \u064a\u0631\u064a\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0648\u0646 \u062a\u062d\u0642\u064a\u0642\u0647”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      11. \u0623\u062d\u0645\u062f \u0643\u0634\u064a\u0643\u0634 (2014)\u060c “\u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0646\u062f\u0631\u0633\u0647: \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a”\u060c \u0623\u0644\u0641 \u0628\u0627\u0621 \u0627\u0642\u062a\u0635\u0627\u062f.<\/li>\n
                      12. \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                        \u0625\u0639\u062f\u0627\u062f: \u0623\u062d\u0645\u062f \u0643\u0634\u064a\u0634 \u2013 \u0622\u064a\u0627\u062a \u0645\u062d\u0645\u062f \u062d\u062c\u0627\u0632\u064a \u2013 \u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u063a\u0648\u064a\u0629: \u0633\u0644\u0645\u0649 \u0645\u0631\u0633\u064a \u0643\u0644 \u0631\u0628 \u0623\u0633\u0631\u0629 \u0647\u0648 \u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u062d\u0643\u0648\u0645\u0629 \u0645\u0635\u063a\u0631\u0629\u060c \u0644\u062f\u064a\u0647 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u062d\u062f\u062f\u0629 (\u0631\u0627\u062a\u0628 \u0645\u0648\u0638\u0641\u060c \u0623\u0631\u0628\u0627\u062d \u0645\u0634\u0631\u0648\u0639 \u2026) \u0648\u0646\u0641\u0642\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0623\u064a\u0636\u064b\u0627 (\u062a\u063a\u0630\u064a\u0629\u060c \u0645\u0644\u0628\u0633\u060c \u0645\u0633\u0643\u0646\u060c \u062a\u0639\u0644\u064a\u0645 \u2026) \u0641\u0625\u0630\u0627 \u0632\u0627\u062f\u062a \u0646\u0641\u0642\u0627\u062a\u0647 \u0627\u062d\u062a\u0627\u062c \u0623\u0646 \u064a\u0632\u064a\u062f \u0645\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u060c \u0641\u064a\u0645\u0643\u0646\u0647 \u0645\u062b\u0644\u064b\u0627 \u0623\u0646 \u064a\u0628\u062d\u062b \u0639\u0646 \u0639\u0645\u0644 \u0625\u0636\u0627\u0641\u064a. \u0644\u0643\u0646 \u0645\u0627\u0630\u0627 \u0639\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u061f […]<\/p>\n","protected":false},"author":1,"featured_media":2693,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,23,29],"tags":[],"class_list":["post-2690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-30","category-good","category-29"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/tax.gov.ye\/observer_tax\/wp-content\/uploads\/2023\/03\/pexels-photo-348323.jpeg","_links":{"self":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/2690","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=2690"}],"version-history":[{"count":1,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/2690\/revisions"}],"predecessor-version":[{"id":2692,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/posts\/2690\/revisions\/2692"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media\/2693"}],"wp:attachment":[{"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/media?parent=2690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/categories?post=2690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tax.gov.ye\/observer_tax\/wp-json\/wp\/v2\/tags?post=2690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}