{"id":519,"date":"2021-10-01T03:13:34","date_gmt":"2021-10-01T03:13:34","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=519"},"modified":"2021-12-08T09:02:07","modified_gmt":"2021-12-08T09:02:07","slug":"%d9%85%d8%b1%d8%b5%d8%af-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88%d8%a8%d9%8a-%d8%a7%d9%84%d9%85%d8%b5%d8%a7%d8%b1%d9%81-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2021\/10\/01\/%d9%85%d8%b1%d8%b5%d8%af-%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88%d8%a8%d9%8a-%d8%a7%d9%84%d9%85%d8%b5%d8%a7%d8%b1%d9%81-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88\/","title":{"rendered":"\u0645\u0631\u0635\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a: \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0643\u0627\u0646\u064b\u0627 \u0622\u0645\u0646\u064b\u0627 \u0644\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629"},"content":{"rendered":"
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\u0645\u0631\u0635\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a: \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u0645\u0643\u0627\u0646\u064b\u0627 \u0622\u0645\u0646\u064b\u0627 \u0644\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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\u0627\u0644\u0625\u062b\u0646\u064a\u0646 6 \u0633\u0628\u062a\u0645\u0628\u0631 2021<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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\u0623\u0638\u0647\u0631\u062a \u062f\u0631\u0627\u0633\u0629 \u0646\u0634\u0631\u0647\u0627 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0625\u062b\u0646\u064a\u0646 \u0645\u0631\u0635\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0623\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0645 \u062a\u062e\u0641\u0636 \u0648\u062c\u0648\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0641\u0636\u0627\u0626\u062d \u0627\u0644\u062a\u064a \u0643\u0634\u0641\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0634\u0643\u0648\u0643 \u0641\u064a\u0647\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0644\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n

\u0648\u062a\u0633\u062c\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u0629 20 \u0645\u0644\u064a\u0627\u0631 \u064a\u0648\u0631\u0648 \u0643\u0644 \u0639\u0627\u0645\u060c \u0623\u0648 14% \u0645\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u064a 17 \u0645\u0646\u0637\u0642\u0629 \u0644\u062f\u064a\u0647\u0627 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0645\u0634\u062c\u0639\u060c \u0648\u0641\u0642 \u0645\u0631\u0635\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0627\u0644\u0630\u064a \u062a\u0633\u062a\u0636\u064a\u0641\u0647 \u0643\u0644\u064a\u0629 \u0628\u0627\u0631\u064a\u0633 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f. \u0648\u0628\u0642\u064a\u062a \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0645\u0646\u0630 \u0627\u0644\u0639\u0627\u0645 2014.<\/p>\n

\u0623\u0631\u0628\u0627\u062d \u0645\u0631\u062a\u0641\u0639\u0629<\/h4>\n

\u0648\u0642\u0627\u0644\u062a \u0647\u0630\u0647 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0648\u0644\u0647\u0627 \u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0648\u064a\u0642\u0648\u062f\u0647\u0627 \u0627\u0644\u062e\u0628\u064a\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u063a\u0627\u0628\u0631\u064a\u0627\u0644 \u0632\u0648\u0643\u0645\u0627\u0646: “\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0641\u064a \u0627\u0644\u0646\u0642\u0627\u0634 \u0627\u0644\u0639\u0627\u0645 \u0648\u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0645 \u062a\u0642\u0644\u0635 \u0643\u062b\u064a\u0631\u064b\u0627 \u0648\u062c\u0648\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629”.<\/p>\n

\u0648\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0631\u0635\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0646\u0634\u0631\u062a\u0647\u0627 36 \u0645\u0624\u0633\u0633\u0629 \u0645\u0627\u0644\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0629 \u0645\u0646 2014 \u0625\u0644\u0649 2020. \u0648\u062a\u062d\u062f\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a 17 \u062f\u0648\u0644\u0629 \u0648\u0625\u0642\u0644\u064a\u0645\u064b\u0627 \u0643\u0648\u062c\u0647\u0627\u062a \u0645\u0641\u0636\u0644\u0629 \u0645\u0646 \u0628\u064a\u0646\u0647\u0627 \u062c\u0632\u0631 \u0627\u0644\u0628\u0627\u0647\u0627\u0645\u0627\u0633 \u0648\u0627\u0644\u062c\u0632\u0631 \u0627\u0644\u0639\u0630\u0631\u0627\u0621 \u0648\u062c\u0632\u0631 \u0643\u0627\u064a\u0645\u0627\u0646 \u0648\u062c\u064a\u0631\u0632\u064a \u0648\u063a\u064a\u0631\u0646\u0633\u064a \u0648\u062c\u0628\u0644 \u0637\u0627\u0631\u0642 \u0648\u0647\u0648\u0646\u063a \u0643\u0648\u0646\u063a \u0648\u0645\u0627\u0643\u0627\u0648 \u0648\u0628\u0646\u0645\u0627\u060c \u0648\u0645\u0627\u0644\u0637\u0627 \u0648\u0644\u0648\u0643\u0633\u0645\u0628\u0648\u0631\u063a \u0648\u0647\u0645\u0627 \u062f\u0648\u0644\u062a\u0627\u0646 \u0639\u0636\u0648\u0627\u0646 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a.<\/p>\n

\u0648\u0642\u0627\u0644 \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0645\u0631\u0635\u062f \u0625\u0646 “\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0639\u0627\u062f\u064a: 238 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648 \u0639\u0646 \u0643\u0644 \u0645\u0648\u0638\u0641 \u0645\u0642\u0627\u0628\u0644 65 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0623\u062e\u0631\u0649. \u0648\u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0646\u0642\u0644 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062e\u062f\u0645\u0627\u062a”.<\/p>\n

\u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0635\u0627\u0631\u0641<\/h4>\n

\u0648\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0643\u0628\u0631\u0649 \u064a\u0639\u062a\u0628\u0631 “\u0625\u062a\u0634 \u0625\u0633 \u0628\u064a \u0633\u064a” \u0627\u0644\u0623\u0628\u0631\u0632 \u0639\u0644\u0649 \u0635\u0639\u064a\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a.<\/p>\n

\u0641\u0642\u062f \u0633\u062c\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 62 % \u0645\u0646 \u0623\u0631\u0628\u0627\u062d\u0647 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0645\u0644\u0627\u0630\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u064a\u0646 2018 \u06482020\u060c \u0645\u0642\u0627\u0628\u0644 49,8% \u0644\u0645\u0635\u0631\u0641 “\u0628\u0646\u0643 \u0645\u0648\u0646\u062a\u064a \u062f\u064a \u0628\u0627\u0634\u064a \u062f\u064a \u0633\u064a\u064a\u0646\u0627” \u0627\u0644\u0630\u064a \u064a\u0623\u062a\u064a \u062b\u0627\u0646\u064a\u064b\u0627. \u0648\u062d\u0644 “\u0633\u062a\u0627\u0646\u062f\u0631\u062f \u062a\u0634\u0627\u0631\u062a\u0631\u062f” (29,8 \u0641\u064a \u0627\u0644\u0645\u0626\u0629) \u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629\u060c \u062a\u0644\u0627\u0647 “\u062f\u0648\u064a\u062a\u0634\u0647 \u0628\u0646\u0643” \u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a \u0648”\u0646\u0648\u0631\u062f \u0625\u0644 \u0628\u064a” \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0646 \u0627\u0644\u0631\u0627\u0628\u0639 \u0648\u0627\u0644\u062e\u0627\u0645\u0633.<\/p>\n

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