{"id":3065,"date":"2020-03-22T10:35:41","date_gmt":"2020-03-22T10:35:41","guid":{"rendered":"https:\/\/inc.ge\/?p=3065"},"modified":"2023-01-19T12:24:17","modified_gmt":"2023-01-19T12:24:17","slug":"free-industrial-zone-enterprise-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2020\/03\/22\/\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da-\u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da-\u10d6\u10dd\u10dc\/","title":{"rendered":"\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>1. \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/h3>\n<p><span style=\"font-size: 16px;\">\u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10de\u10e0\u10d8\u10d5\u10d8\u10da\u10d4\u10d2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0 \u10de\u10dd\u10de\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 <a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717?publication=175\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0<\/a> \u10d0\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd (\u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10e8\u10d8 \u201e<strong>\u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd<\/strong>\u201d\u10d0\u10dc\u201d<strong>FIZ \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0<\/strong>\u201d). \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10dc\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d3\u10d0 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d4\u10dc \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10e9\u10d0\u10e0\u10e9\u10dd\u10d4\u10d1\u10d8\u10d7. \u10d0\u10db\u10d8\u10e2\u10dd\u10db \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d6\u10d4 \u10ea\u10d3\u10e3\u10dc\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d3\u10d8\u10d3\u10d8\u10d0, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3 \u10db\u10d0\u10e1 \u10db\u10d9\u10d0\u10ea\u10e0\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8\u10ea \u10d0\u10e5\u10d5\u10e1 \u10e8\u10d4\u10e1\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10da\u10d8. \u10d0\u10db \u10de\u10dd\u10e1\u10e2\u10d8\u10e1 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0 \u10d2\u10d0\u10d4\u10ea\u10dc\u10dd\u10d7 FIZ Enterprise-\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10e1 \u10d3\u10d0 \u10e9\u10d0\u10db\u10dd\u10d5\u10ec\u10d4\u10e0\u10dd\u10d7 \u10db\u10d0\u10e1\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8. \u10de\u10d8\u10e0\u10d5\u10d4\u10da \u10e0\u10d8\u10d2\u10e8\u10d8 \u10d2\u10d0\u10dc\u10d5\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10dd\u10d7 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>2. \u10d2\u10d0\u10dc\u10db\u10d0\u10e0\u10e2\u10d4\u10d1\u10d0<\/h3>\n<p><span style=\"font-size: 16px;\">\u201e\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1\u201c \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0\u10ee\u10db\u10d0\u10d3, \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd (\u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10e8\u10d8 \u201e<strong>\u10d7\u10d8\u10d6\u10d8\u10e1 \u10d6\u10dd\u10dc\u10d0<\/strong>\u201d) \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d7\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10dc\u10dd\u10e0\u10db\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0 \u10d0\u10e0\u10d8\u10e1 \u201e\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7\u201c \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e2\u10d8\u10de\u10d8, \u10e1\u10d0\u10d3\u10d0\u10ea \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8, \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8. \u10d4\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 10 \u10f0\u10d4\u10e5\u10e2\u10d0\u10e0\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8, \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10d7. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d4\u10d1\u10d8 \u10d2\u10d0\u10dc\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da\u10d8\u10d0 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10d5\u10d0\u10d3\u10d8\u10d7 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10ee\u10dd\u10da\u10dd \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e8\u10d4\u10db\u10d0\u10d5\u10d0\u10da\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8 \u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong><span style=\"text-decoration: underline;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10dd\u10dc\u10d8\u10e0\u10d4\u10d1\u10e1 \u10ee\u10e3\u10d7\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d1\u10e8\u10d8: \u10e4\u10dd\u10d7\u10d8 (\u10e1\u10d0\u10d6\u10e6\u10d5\u10d0\u10dd \u10de\u10dd\u10e0\u10e2\u10d8), \u10e5\u10e3\u10d7\u10d0\u10d8\u10e1\u10d8 (\u10e1\u10d8\u10d3\u10d8\u10d3\u10d8\u10d7 \u10db\u10d4\u10e1\u10d0\u10db\u10d4 \u10e5\u10d0\u10da\u10d0\u10e5\u10d8) \u10d3\u10d0 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8 (\u10d3\u10d4\u10d3\u10d0\u10e5\u10d0\u10da\u10d0\u10e5\u10d8):<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10e4\u10dd\u10d7\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e5\u10e3\u10d7\u10d0\u10d8\u10e1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10f0\u10e3\u10d0\u10da\u10d8\u10dc\u10d2\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10de\u10d0\u10e0\u10d9\u10d8<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10dc \u10d0\u10db \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e1 (\u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8, \u10d8\u10e1\u10d4 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8) \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d2\u10d0\u10dc\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10dd\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d0\u10db \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d4\u10dc \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10d4\u10dc\u10d4\u10e0\u10d2\u10d8\u10d0\u10e1, \u10ec\u10e7\u10d0\u10da\u10e1 \u10d3\u10d0 \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5 \u10d0\u10d8\u10e0\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d4\u10dc \u10e1\u10d0\u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10d3\u10d0 \u10d9\u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10ec\u10d4\u10d5\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 (\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7), \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_left\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"672\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920.jpg 1920w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920-440x154.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920-300x105.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920-1024x358.jpg 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920-768x269.jpg 768w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/pay-706798_1920-1536x538.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>3. \u10e1\u10d0\u10e4\u10d0\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d4\u10d1\u10d8<\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10de\u10e0\u10d8\u10d5\u10d8\u10da\u10d4\u10d2\u10d8\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d4\u10dc \u10d3\u10d0 \u10e0\u10d0\u10ea \u10db\u10d0\u10e1 \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10e1 \u10ee\u10d3\u10d8\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d0\u10e0\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10e9\u10d0\u10e0\u10e9\u10dd, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8\u10d0:<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><ul class=\"krth-education  krth-education-6a11e341ea681\"><li><strong>\u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 (CIT) (15%) <\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0\u10d6\u10d4;<\/li><li><strong>\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (\u10d3\u10e6\u10d2) (18%) <\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d7\u10d8\u10d6-\u10d8\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1\u10d2\u10d0\u10dc;<\/li><li><strong>\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (5%) <\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e0\u10dd\u10da\u10d6\u10d4;<\/li><li><strong>\u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (20%)<\/strong>\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d6\u10d4 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d0\u10d6\u10d4;<\/li><li><strong>\u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (5%)<\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e0\u10dd\u10da\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d6\u10d4;<\/li><li><strong>\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (1%)<\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d7\u10d8\u10d6 \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10db\u10e7\u10dd\u10e4 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4;<\/li><li><strong>\u10e3\u10d9\u10e3 \u10d3\u10e6\u10d2 (18%)<\/strong>\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0;<\/li><li><strong>\u10d3\u10e6\u10d2 \u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d7\u10d8\u10d6-\u10e8\u10d8;<\/strong><\/li><li><strong>\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d7\u10d8\u10d6-\u10e8\u10d8;<\/strong><\/li><li><strong>\u10d7\u10d8\u10d6-\u10d8\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d6\u10d4 \u10d3\u10e6\u10d2 \u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0;<\/strong><\/li><li><strong>\u10d7\u10d8\u10d6-\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8\u10d0 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc;<\/strong><\/li><li><strong>\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8.<\/strong><\/li><\/ul><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d0\u10d5\u10d8\u10d0, \u10d7\u10e3 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d0\u10e0 \u10d8\u10ee\u10d3\u10d8\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d0\u10db \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1, \u10e0\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10e1 \u10d8\u10ee\u10d3\u10d8\u10e1? \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 \u10d0\u10e0\u10ea\u10d4\u10e0\u10d7 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d0\u10e0 \u10e0\u10e9\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d4\u10e0\u10d7\u10d8 \u10d0\u10dc \u10dd\u10e0\u10d8 \u10d2\u10d0\u10db\u10dd\u10dc\u10d0\u10d9\u10da\u10d8\u10e1\u10d8, \u10d4\u10e1 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d7\u10e3 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10d0\u10d3\u10d0\u10d6\u10d8\u10d3\u10d5\u10d0\u10e1 \u10d0\u10dc \u10e1\u10d0\u10e2\u10e0\u10d0\u10dc\u10e1\u10de\u10dd\u10e0\u10e2\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc, \u10db\u10d0\u10dc \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 10% \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10d0\u10dc \u10d7\u10e3 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10db\u10d0\u10dc \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10e1 15% \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d2\u10d7\u10ee\u10dd\u10d5\u10d7 \u10d2\u10d0\u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10dd\u10d7, \u10e0\u10dd\u10db \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10e7\u10d8\u10d3\u10d5\u10d0 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10dd \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8\u10d0 \u10d3\u10e6\u10d2-\u10e1\u10d2\u10d0\u10dc. \u10d4\u10e1 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10d7\u10e3 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8 \u10e1\u10d0\u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10e8\u10d8 \u10db\u10dd\u10d7\u10d0\u10d5\u10e1\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 FIZ Enterprise-\u10e1 \u10e1\u10d0\u10d7\u10d0\u10dc\u10d0\u10d3\u10dd \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d8\u10d7 \u10db\u10d8\u10f0\u10e7\u10d8\u10d3\u10d8\u10d0\u10dc, \u10d3\u10e6\u10d2 \u10d0\u10e0 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0. \u10ec\u10d8\u10dc\u10d0\u10d0\u10e6\u10db\u10d3\u10d4\u10d2 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10d7\u10e3 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e3\u10d1\u10e0\u10d0\u10da\u10dd\u10d3 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4, \u10d4\u10e1 \u10d0\u10e0 \u10d2\u10d0\u10dc\u10d8\u10ee\u10d8\u10da\u10d4\u10d1\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10dd \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d0\u10e0 \u10d2\u10d0\u10dc\u10d8\u10ee\u10d8\u10da\u10d4\u10d1\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d7\u10d0\u10dc \u10d3\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d0\u10e0 \u10e3\u10ec\u10d4\u10d5\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc. \u10d4\u10e1 \u10d0\u10e0 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10d0\u10db \u10e2\u10d8\u10de\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10d1\u10d4\u10dc\u10d4\u10e4\u10d8\u10ea\u10d8\u10d0\u10e0\u10d4\u10d1\u10d8 \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10dc\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc. \u10db\u10d0\u10d7 \u10d7\u10d0\u10d5\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10dd\u10dc \u10d4\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10dc \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e8\u10d8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-6a11e341ea788\">\u10d6\u10d4\u10db\u10dd\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10d4\u10dc\u10d4\u10e0\u10d2\u10d8\u10d8\u10e1, \u10d2\u10d0\u10d6\u10d8\u10e1 \u10d3\u10d0 \u10d0.\u10e8. \u10d9\u10dd\u10db\u10e3\u10dc\u10d0\u10da\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 18%-\u10d8\u10d7 \u10d8\u10d0\u10e4\u10d8\u10d0, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4, \u10e0\u10d0\u10ea \u10d0\u10e1\u10d4\u10d5\u10d4 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d3\u10d0 \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10db\u10d8\u10db\u10d6\u10d8\u10d3\u10d5\u10d4\u10da\u10d8 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/blockquote><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>4. \u10e1\u10d0\u10e4\u10d0\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d4\u10d1\u10d8<\/h3>\n<p><span style=\"font-size: 16px;\">\u10e9\u10d5\u10d4\u10dc \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc\u10d5\u10d4 \u10d0\u10d5\u10e6\u10dc\u10d8\u10e8\u10dc\u10d4\u10d7, \u10e0\u10dd\u10db \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e1, \u10d0\u10db\u10d3\u10d4\u10dc\u10d8 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3, \u10d0\u10e5\u10d5\u10e1 \u10db\u10d9\u10d0\u10ea\u10e0\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8\u10ea. \u10ef\u10d4\u10e0 \u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d8\u10d7 \u10d3\u10d0\u10d5\u10d8\u10ec\u10e7\u10dd\u10d7. \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc\u10d5\u10d4 \u10d8\u10e7\u10dd \u10d3\u10d0 \u10d3\u10e6\u10d4\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10e9\u10d0\u10dc\u10d0\u10ec\u10d4\u10e0\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10e8\u10d8 (25-\u10d4 \u10db\u10e3\u10ee\u10da\u10d8), \u10e0\u10dd\u10db \u2013<\/span><\/p>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 16px;\">\u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d0\u10e0 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10e3\u10ec\u10d8\u10dd\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10e1 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1).<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10d0\u10e5\u10d5\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10dd\u10e1 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0) \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10dc\u10d4\u10d1\u10d0\u10d3\u10d0\u10e0\u10d7\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10d3 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px;\">\u10d0\u10db \u10e9\u10d0\u10dc\u10d0\u10ec\u10d4\u10e0\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d1\u10d4\u10d5\u10e0\u10e1 \u10d4\u10d2\u10dd\u10dc\u10d0, \u10e0\u10dd\u10db \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8 \u10e8\u10d4\u10eb\u10da\u10d4\u10d1\u10d3\u10dc\u10d4\u10dc \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10dd\u10d3\u10dc\u10d4\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc. \u10d7\u10e3\u10db\u10ea\u10d0, 2020 \u10ec\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10db\u10d0 \u10d2\u10d0\u10db\u10dd\u10e1\u10ea\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d8\u10e2\u10e3\u10d0\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10d8\u10d7\u10d8\u10d7\u10d4\u10d1\u10d0, \u10e1\u10d0\u10d3\u10d0\u10ea \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e1 \u10d4\u10d9\u10e0\u10eb\u10d0\u10da\u10d4\u10d1\u10d0\u10d7 \u10e0\u10d0\u10d8\u10db\u10d4 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10e1 \u10ef\u10d4\u10e0 \u10d0\u10e0 \u10d3\u10d0\u10e3\u10d3\u10d2\u10d4\u10dc\u10d8\u10d0 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0\u10ea \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d7\u10d8\u10d6 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10db. \u10d0\u10e1\u10d4 \u10e0\u10dd\u10db, \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d5\u10d0\u10ee\u10e1\u10dd\u10d5\u10d3\u10d4\u10e1, \u10e0\u10dd\u10db \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d5\u10e1\u10d0\u10e3\u10d1\u10e0\u10dd\u10d1\u10d7 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10d6\u10dd\u10dc\u10d4\u10d1\u10d6\u10d4 \u10d0\u10dc \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d6\u10d4, \u10d5\u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10d7 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10e0\u10d0\u10d8\u10db\u10d4 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-6a11e341eaa02\">\u10d7\u10d8\u10d6 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10d4\u10d9\u10e0\u10eb\u10d0\u10da\u10d4\u10d1\u10d0 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5, \u10d8\u10e1\u10d4 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d6\u10d4 (\u10d7\u10d8\u10d6 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0).<\/blockquote><\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>\u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da\u10d8\u10d0 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e1\u10e2\u10e3\u10db\u10e0\u10dd \u10d3\u10d0 \u10e1\u10d0\u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10e0\u10de\u10e3\u10e1\u10d4\u10d1\u10d8;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d8\u10d0\u10e0\u10d0\u10e6\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d1\u10e0\u10eb\u10dd\u10da\u10dd \u10db\u10d0\u10e1\u10d0\u10da\u10d8\u10e1, \u10d7\u10d0\u10d5\u10d3\u10d0\u10ea\u10d5\u10d8\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10dc\u10d0\u10ee\u10d5\u10d0, \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d1\u10d8\u10e0\u10d7\u10d5\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e0\u10d0\u10d3\u10d8\u10dd\u10d0\u10e5\u10e2\u10d8\u10e3\u10e0\u10d8 \u10dc\u10d8\u10d5\u10d7\u10d8\u10d4\u10e0\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10dc\u10d0\u10ee\u10d5\u10d0, \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10dc\u10d0\u10e0\u10d9\u10dd\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e4\u10e1\u10d8\u10e5\u10dd\u10e2\u10e0\u10dd\u10de\u10e3\u10da\u10d8 \u10dc\u10d8\u10d5\u10d7\u10d8\u10d4\u10e0\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10dc\u10d0\u10ee\u10d5\u10d0, \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 (\u10d7\u10d0\u10db\u10d1\u10d0\u10e5\u10dd\u10e1 \u10dc\u10d0\u10ec\u10d0\u10e0\u10db\u10d8, \u10d0\u10da\u10d9\u10dd\u10f0\u10dd\u10da\u10d8 \u10d3\u10d0 \u10d0.\u10e8. \u10de\u10d8\u10e0\u10d0\u10d3\u10d8 \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0) \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10dc\u10d0\u10ee\u10d5\u10d0, \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0.<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>\u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d7 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10d8\u10eb\u10d8\u10dc\u10dd\u10dc \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10de\u10d8\u10e0\u10d8\u10e1\u10d2\u10d0\u10dc (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d2\u10d0\u10dc), \u10d2\u10d0\u10e0\u10d3\u10d0:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10d0\u10d5\u10e2\u10dd\u10e2\u10d4\u10e5\u10dc\u10d8\u10d9\u10e3\u10e0\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10d9\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u1ca1\u10d0\u10e4\u10dd\u10e1\u10e2\u10dd \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10db\u10d4\u10d3\u10d8\u10ea\u10d8\u10dc\u10dd \u10d3\u10d0\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e0\u10d4\u10d9\u10da\u10d0\u10db\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10da\u10d0\u10d1\u10dd\u10e0\u10d0\u10e2\u10dd\u10e0\u10d8\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d3\u10d8\u10d6\u10d0\u10d8\u10dc\u10d8, \u10d3\u10d8\u10d6\u10d0\u10d8\u10dc\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d4\u10e5\u10e1\u10de\u10d4\u10d3\u10d8\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10ee\u10d0\u10dc\u10eb\u10e0\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d3\u10d0\u10e1\u10e3\u10e4\u10d7\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dc\u10d0\u10e0\u10e9\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10d0\u10e6\u10ed\u10e3\u10e0\u10d5\u10d8\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d9\u10d4\u10d7\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10dd\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d0\u10dc\/\u10d3\u10d0 \u10d8\u10ef\u10d0\u10e0\u10d8\u10d7 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e3\u10e1\u10d0\u10e4\u10e0\u10d7\u10ee\u10dd\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10e2\u10e0\u10d0\u10dc\u10e1\u10de\u10dd\u10e0\u10e2\u10d8, \u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10d0, \u10d9\u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8 \u10d3\u10d0\/\u10d0\u10dc \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0, \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10dc\u10e2\u10d0\u10df\u10d8\u10e1, \u10d0\u10ec\u10e7\u10dd\u10d1\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10e8\u10d4\u10dc\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0;<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d6\u10d4\u10db\u10dd\u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0, \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0, \u10d7\u10e3 \u10d0\u10db \u10e2\u10d8\u10de\u10d8\u10e1 \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1(\u10d4\u10d1)\u10d8\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 (\u10d3\u10e6\u10d2-\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4) \u10d0\u10e0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d0\u10dc \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 (\u10db\u10d8\u10e1\u10d8 \u10d0\u10e0\u10e9\u10d4\u10d5\u10d0\u10dc\u10d8\u10e1) 2%-\u10e1.<\/span><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline; font-size: 16px;\"><strong>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 (\u10db\u10e3\u10ee\u10da\u10d8 25):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u10d7\u10e3 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d0\u10ec\u10d5\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10e1 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1), \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d3\u10d8\u10e1 \u10d0\u10db \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8\/\u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 41 TP3 \u10e2\u10dd\u10dc\u10d0\u10e1 (\u10d7\u10e3 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10e3\u10e4\u10d0\u10e1\u10dd\u10d3. \u10e1\u10d0\u10e4\u10d0\u10e1\u10e3\u10e0\u10d8 \u2013 \u10d0\u10e1\u10d4\u10d7\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8\u10e1 4%) \u10d0\u10e0\u10d0 \u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10d7\u10d5\u10d8\u10e1 \u10db\u10d4-15 \u10d3\u10e6\u10d8\u10e1\u10d0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1\u10d0.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d7\u10e3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d0) \u10d0\u10ec\u10d5\u10d3\u10d8\u10e1 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10d4\u10dc\u10d4\u10e0\u10d2\u10d8\u10d8\u10e1, \u10ec\u10e7\u10da\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d0\u10d8\u10e0\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d2\u10d0\u10dc\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da\u10d8\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1), \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d3\u10d8\u10e1 \u10d1\u10d0\u10d6\u10e0\u10d8\u10e1 41 TP3T. \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d8 \u10d0\u10e0\u10d0\u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10d7\u10d5\u10d8\u10e1 \u10db\u10d4-15 \u10d3\u10e6\u10d8\u10e1\u10d0 \u10d8\u10db \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10e8\u10d8\u10ea \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10db\u10dd\u10ee\u10d3\u10d0.<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u10d7\u10e3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d0) \u10d0\u10ec\u10d5\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1, \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8 \u10d8\u10d6\u10dd\u10da\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d3\u10d0 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d0\u10d7\u10d7\u10d0\u10dc \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10d7, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d0\u10e0\u10d0 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d0\u10d3. \u10d7\u10d8\u10d6\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10f0\u10e5\u10dd\u10dc\u10d3\u10d4\u10e1 \u10dd\u10e4\u10d8\u10e1\u10d8 \u10d3\u10d0 \u10db\u10d8\u10e1\u10d8 \u10de\u10d4\u10e0\u10e1\u10dd\u10dc\u10d0\u10da\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da \u10dc\u10d0\u10ec\u10d8\u10da\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10dc\u10dd\u10e0\u10db\u10d0\u10da\u10e3\u10e0\u10d0\u10d3 \u10d8\u10db\u10e3\u10e8\u10d0\u10dd\u10e1 \u10d7\u10d8\u10d6\u10d8\u10e1 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d7\u10e3 \u10db\u10d0\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0, \u10e3\u10dc\u10d3\u10d0 \u10f0\u10e5\u10dd\u10dc\u10d3\u10d4\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>5. \u10e1\u10d0\u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10dd \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0<\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10dc\u10dd\u10e0\u10db\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10e1 \u10d0\u10dc\u10d8\u10ed\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10d4\u10d1\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10db\u10dd\u10e1\u10d8\u10da\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d8\u10e1 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3. \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10d7 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10d3\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd. \u10d7\u10d8\u10d6\u10d8\u10e1 \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e1\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10da\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10d3\u10d0\u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d4\u10d7 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10e1 (\u10d6\u10d4\u10db\u10dd\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10ee\u10e3\u10d7\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0 \u10d3\u10e6\u10d4\u10e1 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height=\"510\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/Free-Industrial-Zone-Enterprise-License.png\" class=\"vc_single_image-img attachment-full\" alt=\"\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" title=\"\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/Free-Industrial-Zone-Enterprise-License.png 590w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/Free-Industrial-Zone-Enterprise-License-440x380.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/05\/Free-Industrial-Zone-Enterprise-License-300x259.png 300w\" sizes=\"auto, (max-width: 590px) 100vw, 590px\" \/><\/div><figcaption class=\"vc_figure-caption\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8<\/figcaption>\n\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3>6. \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/h3>\n<p><span style=\"font-size: 16px;\"><blockquote class=\"blockquote-two  krth-blockquote-6a11e341eb1e8\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc, \u10e0\u10d0\u10ea \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10d8 \u10e2\u10d0\u10e0\u10d8\u10e4\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d0\u10d6\u10d8\u10e3\u10e0 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7. \u10d0\u10e5\u10d4\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d7\u10d8\u10d6 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d9\u10d0\u10e0\u10d2\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10d0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d1\u10d0\u10d6\u10e0\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/blockquote><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d1\u10d4\u10d5\u10e0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1, \u10d0\u10e5\u10d5\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d4\u10d1\u10d8, \u10e0\u10d0\u10d7\u10d0 \u10d2\u10d0\u10dc\u10d0\u10d5\u10d8\u10d7\u10d0\u10e0\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0. 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\u10d3\u10d0\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 <a href=\"https:\/\/taxconsulting.ge\/ka\/\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7\/\">\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7.<\/a><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. Introduction One of the most privileged and popular statuses among other statuses provided by Georgian tax legislation is the Free Industrial Zone Enterprise (hereinafter \u201cFIZ Enterprise\u201d\u00a0or \u201dFIZ Company\u201d). Entities with this status are exempt from almost any taxes and enjoy favorable customs framework. That\u2019s why the temptation and demand for this status are very[...]","protected":false},"author":1,"featured_media":3852,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[149,5,9,14],"tags":[27,28,29,30,31,32,34,38],"class_list":["post-3065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-free-industrial-zone","category-investing-in-georgia","category-special-tax-certificates-in-georgia","tag-free-industrial-zone","tag-free-industrial-zone-enterprise","tag-free-industrial-zone-enterprise-status","tag-free-industrial-zone-in-georgia","tag-free-industrial-zone-status","tag-free-zones-in-georgia","tag-incorporation-in-georgia","tag-invest-in-georgia"],"yoast_head":"<!-- This site is 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