{"id":3558,"date":"2024-05-08T09:26:04","date_gmt":"2024-05-08T09:26:04","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=3558"},"modified":"2024-05-08T09:27:07","modified_gmt":"2024-05-08T09:27:07","slug":"%d8%aa%d8%b0%d9%84%d9%8a%d9%84-%d8%a3%d9%89-%d8%b9%d9%82%d8%a8%d8%a7%d8%aa-%d9%82%d8%af-%d8%aa%d9%88%d8%a7%d8%ac%d9%87-%d9%85%d8%b2%d8%a7%d9%88%d9%84%d9%89-%d8%a3%d9%86%d8%b4%d8%b7%d8%a9-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2024\/05\/08\/%d8%aa%d8%b0%d9%84%d9%8a%d9%84-%d8%a3%d9%89-%d8%b9%d9%82%d8%a8%d8%a7%d8%aa-%d9%82%d8%af-%d8%aa%d9%88%d8%a7%d8%ac%d9%87-%d9%85%d8%b2%d8%a7%d9%88%d9%84%d9%89-%d8%a3%d9%86%d8%b4%d8%b7%d8%a9-%d8%a7%d9%84\/","title":{"rendered":"5 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0631\u0641\u0639 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0635\u0631"},"content":{"rendered":"<p class=\"rtejustify\" dir=\"rtl\">\u0643\u0634\u0641\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0639\u0646 \u0623\u0646 \u0639\u0627\u0626\u062f\u0627\u062a \u062e\u0645\u0633\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u062d\u0633\u0628\u060c \u062f\u0641\u0639\u062a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0643\u0628\u064a\u0631 \u0641\u064a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062a\u0633\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a 2023\/2024\u060c \u0625\u0630 \u0642\u0641\u0632\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<a href=\"https:\/\/www.independentarabia.com\/node\/573536\/%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF\/%D8%A3%D8%AE%D8%A8%D8%A7%D8%B1-%D9%88%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1-%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF%D9%8A%D8%A9\/%D8%B9%D8%AC%D8%B2-%D8%B5%D8%A7%D9%81%D9%8A-%D8%A7%D9%84%D8%A3%D8%B5%D9%88%D9%84-%D8%A7%D9%84%D8%A3%D8%AC%D9%86%D8%A8%D9%8A%D8%A9-%D8%A8%D8%A8%D9%86%D9%88%D9%83-%D9%85%D8%B5%D8%B1-%D8%A7%D9%84%D8%A3%D8%AF%D9%86%D9%89-%D9%85%D9%86%D8%B0-%D9%85%D8%A7%D8%B1%D8%B3-2022\">\u00a0\u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629<\/a>\u00a0\u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 (20.833 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0642\u064a\u0645\u0629 305.4 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (6.362 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0648\u0628\u0646\u0633\u0628\u0629 \u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0646\u062d\u0648 41.2 \u0641\u064a \u0627\u0644\u0645\u0626\u0629.<\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0648\u062c\u0627\u0621\u062a \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0645\u062f\u0641\u0648\u0639\u0629 \u0628\u0627\u0631\u062a\u0641\u0627\u0639 \u0628\u0646\u0648\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0625\u0644\u0649 \u0646\u062d\u0648 371.4 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (7.737 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0627\u0644\u062a\u064a \u0633\u062c\u0644\u062a \u0646\u0645\u0648\u0627\u064b \u0628\u0646\u0633\u0628\u0629 52.3 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627 127.6 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (2.658 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631)\u060c \u0648\u0635\u0639\u062f\u062a \u062d\u0635\u064a\u0644\u0629 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0646\u0633\u0628\u0629 66.6 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0644\u062a\u0633\u062c\u0644 \u0646\u062d\u0648 218.6 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (4.554 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631)\u060c \u0628\u0639\u062f\u0645\u0627 \u0623\u0636\u0627\u0641\u062a \u0646\u062d\u0648 87.4 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (1.82 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631).<\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0648\u0642\u0641\u0632\u062a \u062d\u0635\u064a\u0644\u0629 \u0639\u0627\u0626\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 28.7 \u0641\u064a \u0627\u0644\u0645\u0626\u0629\u060c \u0645\u0633\u062c\u0644\u0629 \u0646\u062d\u0648 472.1 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (9.835 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627 105.3 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (2.193 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631)\u060c \u0648\u0627\u0631\u062a\u0641\u0639\u062a \u0623\u064a\u0636\u0627\u064b \u062d\u0635\u064a\u0644\u0629 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0628\u0646\u0633\u0628\u0629 55.5 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0644\u062a\u0633\u062c\u0644 \u0646\u062d\u0648 141.8 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (2.954 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627 50.6 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (1.054 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631).<\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0648\u0623\u062e\u064a\u0631\u0627\u064b\u060c \u0635\u0639\u062f\u062a \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 44.1 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0644\u062a\u0633\u062c\u0644 \u0646\u062d\u0648 56 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (1.166 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627 17.2 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (0.358 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631).<\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0648\u0627\u0631\u062a\u0641\u0639\u062a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0625\u0644\u0649 1.454 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 (30.291 \u0645\u0644\u064a\u0627\u0631 \u0648\u0644\u0627\u0631) \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 \u064a\u0648\u0644\u064a\u0648 (\u062a\u0645\u0648\u0632) \u0625\u0644\u0649 \u0645\u0627\u0631\u0633 (\u0622\u0630\u0627\u0631) \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a 2024\/2023 \u0644\u062a\u0632\u064a\u062f \u0628\u0646\u062d\u0648 529 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (11.02 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0646\u0633\u0628\u0629 \u0646\u0645\u0648 \u0628\u0644\u063a\u062a \u0646\u062d\u0648 57.1 \u0641\u064a \u0627\u0644\u0645\u0626\u0629\u060c \u0645\u0648\u0632\u0639\u0629 \u0628\u064a\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 72 \u0641\u064a \u0627\u0644\u0645\u0626\u0629\u060c \u0648\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u063a\u064a\u0631 \u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 28 \u0641\u064a \u0627\u0644\u0645\u0626\u0629.<\/p>\n<p class=\"rtejustify\" dir=\"rtl\"><strong>\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0642\u0641\u0632 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 46 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0641\u064a 9 \u0623\u0634\u0647\u0631<\/strong><\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0641\u064a \u063a\u0636\u0648\u0646 \u0630\u0644\u0643\u060c \u0627\u0631\u062a\u0641\u0639 \u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0625\u0644\u0649 368.3 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (7.762 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062a\u0633\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a 2024\/2023 \u0645\u0642\u0627\u0628\u0644 291.6 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (6.075 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a \u0642\u064a\u0645\u062a\u0647\u0627 76.7 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (1.597 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0648\u0628\u0646\u0633\u0628\u0629 \u0632\u064a\u0627\u062f\u0629 26.3 \u0641\u064a \u0627\u0644\u0645\u0626\u0629.<\/p>\n<p class=\"rtejustify\" dir=\"rtl\">\u0648\u0648\u0641\u0642 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0634\u0647\u0631\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u0635\u0639\u062f \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0625\u0644\u0649 2.2 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 (45.833 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062a\u0633\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a 2024\/2023\u060c \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0646\u062d\u0648 1.5 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 (31.25 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u0627\u062b\u0644\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0645\u0633\u062c\u0644\u0629 \u0632\u064a\u0627\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 46.6 \u0641\u064a \u0627\u0644\u0645\u0626\u0629 \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u0646\u062d\u0648 700 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (14.583 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631).<\/p>\n<div class=\"simplebox injected-block-holder\">\n<div class=\"injected-block injected-block-read-more\">\n<h6 class=\"box-title\"><\/h6>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0643\u0634\u0641\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u0639\u0646 \u0623\u0646 \u0639\u0627\u0626\u062f\u0627\u062a \u062e\u0645\u0633\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u062d\u0633\u0628\u060c \u062f\u0641\u0639\u062a \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0643\u0628\u064a\u0631 \u0641\u064a \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062a\u0633\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0627\u0644\u064a 2023\/2024\u060c \u0625\u0630 \u0642\u0641\u0632\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u00a0\u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u00a0\u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u062c\u0646\u064a\u0647 (20.833 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0628\u0632\u064a\u0627\u062f\u0629 \u0628\u0642\u064a\u0645\u0629 305.4 \u0645\u0644\u064a\u0627\u0631 \u062c\u0646\u064a\u0647 (6.362 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631) \u0648\u0628\u0646\u0633\u0628\u0629 \u0632\u064a\u0627\u062f\u0629 \u0628\u0644\u063a\u062a 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