{"id":3096,"date":"2019-05-21T11:20:24","date_gmt":"2019-05-21T11:20:24","guid":{"rendered":"https:\/\/inc.ge\/?p=3096"},"modified":"2023-02-09T14:31:23","modified_gmt":"2023-02-09T14:31:23","slug":"doing-business-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2019\/05\/21\/\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1-\u10d9\u10d4\u10d7\u10d4\u10d1\u10d0-\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4-2\/","title":{"rendered":"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d9\u10d4\u10d7\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8"},"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\"><h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u1c91\u10d8\u10d6\u10dc\u10d4\u10e1 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd<\/h2>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10e8\u10d4\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10db\u10d7\u10d4\u10da\u10d8 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10d3\u10d0\u10dc \u10e1\u10e2\u10d0\u10d1\u10d8\u10da\u10e3\u10e0\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10da\u10d8\u10d1\u10d4\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10dd\u10e0\u10d8\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10d7, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d4\u10d1\u10d8\u10d7, \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10dc\u10d0\u10d3 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8\u10d7, \u10d9\u10dd\u10e0\u10e3\u10e4\u10ea\u10d8\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10e3\u10e0\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d3\u10dd\u10dc\u10d8\u10d7, \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d2\u10e0\u10eb\u10dc\u10dd\u10d1\u10da\u10d0\u10d3 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7. , \u10d9\u10dd\u10dc\u10d9\u10e3\u10e0\u10d4\u10dc\u10e2\u10e3\u10dc\u10d0\u10e0\u10d8\u10d0\u10dc\u10d8 \u10db\u10e3\u10e8\u10d0\u10ee\u10d4\u10da\u10d8, \u10d4\u10dc\u10d8\u10e1 \u10d1\u10d0\u10e0\u10d8\u10d4\u10e0\u10d8\u10e1 \u10dc\u10d0\u10d9\u10da\u10d4\u10d1\u10dd\u10d1\u10d0, \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10d2\u10d4\u10dd\u10d2\u10e0\u10d0\u10e4\u10d8\u10e3\u10da\u10d8 \u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 2.3 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3 \u10e1\u10d0\u10db\u10dd\u10db\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10da\u10dd \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10db\u10d8\u10e1\u10d8 \u10db\u10e7\u10d0\u10e0\u10d8 FTA \u10e5\u10e1\u10d4\u10da\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7, \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e9\u10d8\u10dc\u10d4\u10d7\u10d8\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10d4\u10e0\u10dd\u10e1, \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10e1\u10d0\u10d1\u10ed\u10dd\u10e1, \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1, \u10e8\u10d0\u10d5\u10d8 \u10d6\u10e6\u10d5\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1, \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10e3\u10e1\u10d0\u10e4\u10e0\u10d7\u10ee\u10dd\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1, \u10d3\u10d4\u10db\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10d0\u10e0\u10e9\u10d4\u10d5\u10d0\u10dc\u10d8\u10e1 \u10d2\u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10d8\u10e1, \u10e1\u10e3\u10d0\u10db-\u10d8\u10e1 \u10d3\u10d4\u10db\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8. \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10d6\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d7\u10d0\u10db\u10d1\u10d4\u10ed\u10d3\u10d0\u10d5\u10d8 \u10de\u10e0\u10dd\u10d2\u10e0\u10d4\u10e1\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d2\u10d0\u10e0\u10d4\u10db\u10dd\u10e1 \u10d2\u10d0\u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10d7\u10ee\u10d8\u10d7 \u10d9\u10d0\u10e0\u10d2\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d0\u10e1\u10d0\u10ee\u10e3\u10da\u10d8 \u10db\u10d7\u10d4\u10da \u10e0\u10d8\u10d2 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d8\u10dc\u10d3\u10d4\u10e5\u10e1\u10d4\u10d1\u10e8\u10d8. \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0 \u10d2\u10d0\u10dc\u10d8\u10ee\u10d8\u10da\u10d4\u10d1\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10e3\u10e0\u10d0\u10d3 \u10e1\u10e2\u10d0\u10d1\u10d8\u10da\u10e3\u10e0\u10d8, \u10d9\u10dd\u10e0\u10e3\u10e4\u10ea\u10d8\u10d8\u10e1\u10d2\u10d0\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e1\u10d0\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10dd \u10d0\u10d3\u10d2\u10d8\u10da\u10d8, \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10ef\u10d2\u10e3\u10e4\u10d8\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0 Doing Business \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10e8\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d6\u10dd\u10db\u10d0\u10d5\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d9\u10d4\u10d7\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d8\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10e1, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d8\u10dc\u10d0\u10e0\u10e9\u10e3\u10dc\u10d4\u10d1\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0\u10e1 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 10 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1. 2019 \u10ec\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d2\u10da\u10dd\u10d1\u10d0\u10da\u10e3\u10e0 \u10e0\u10d4\u10d8\u10e2\u10d8\u10dc\u10d2\u10e8\u10d8 \u10db\u10d4-6 \u10d0\u10d3\u10d2\u10d8\u10da\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10d5\u10d8\u10d3\u10d0 \u10d3\u10d0 \u10d0\u10db\u10df\u10d0\u10db\u10d0\u10d3 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10d6\u10d8\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10dd\u10dc\u10e8\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10d0\u10e6\u10d0\u10da\u10d8 \u10e0\u10d4\u10d8\u10e2\u10d8\u10dc\u10d2\u10e3\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\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=\"1207\" height=\"740\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d9\u10d4\u10d7\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness.png 1207w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness-440x270.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness-300x184.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness-1024x628.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/GeorgiaDoingBusiness-768x471.png 768w\" sizes=\"auto, (max-width: 1207px) 100vw, 1207px\" \/><\/div>\n\t\t<\/figure>\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=\"1205\" height=\"136\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"DB3\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3.png 1205w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3-440x50.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3-300x34.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3-1024x116.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/DB3-768x87.png 768w\" sizes=\"auto, (max-width: 1205px) 100vw, 1205px\" \/><\/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<p style=\"text-align: left;\"><span style=\"font-family: Montserrat, sans-serif; font-size: 14px;\">\u10ec\u10e7\u10d0\u10e0\u10dd: <a href=\"https:\/\/www.doingbusiness.org\/en\/data\/exploreeconomies\/georgia\"><i>\u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d1\u10d0\u10dc\u10d9\u10d8 (2020)<\/i><\/a>\u00a0<\/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<blockquote class=\"blockquote-two  krth-blockquote-69f44212459c5\">\n<ul>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ec\u10d0\u10db\u10dd\u10ec\u10e7\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10d3\u10d5\u10d8\u10da\u10d8\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d2\u10dd\u10db\u10d8 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8\u10d7 (\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0, \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0, \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10e0\u10d4\u10d1\u10d0).<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10e1\u10d0\u10db\u10e0\u10d4\u10ec\u10d5\u10d4\u10da\u10dd \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e2\u10e3\u10e0\u10d8\u10e1\u10e2\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d0.\u10e8.<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d0 50-\u10d6\u10d4 \u10db\u10d4\u10e2 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e9\u10d8\u10dc\u10d4\u10d7\u10d7\u10d0\u10dc, \u10d2\u10d4\u10e0\u10db\u10d0\u10dc\u10d8\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d3\u10d8\u10d3 \u10d1\u10e0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d7\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d4\u10e1\u10de\u10d0\u10dc\u10d4\u10d7\u10d7\u10d0\u10dc.<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8, 90 % \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10e2\u10d0\u10e0\u10d8\u10e4\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc, \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4. \u10d2\u10d0\u10dc\u10d1\u10d0\u10df\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10d3\u10e0\u10dd \u10d0\u10db\u10df\u10d0\u10db\u10d0\u10d3 \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 15 \u10ec\u10e3\u10d7\u10d8\u10d0 - \u10d4\u10e0\u10d7-\u10d4\u10e0\u10d7\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10d3\u10d0 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d3\u10e1\u10d7-\u10e8\u10d8.<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d2\u10d0\u10dc\u10d1\u10d0\u10df\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc\/\u10d5\u10d4\u10d1-\u10d6\u10d4 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10e3\u10da\u10d8<br \/>\n\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 \u10d0\u10d3\u10d5\u10d8\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10dd\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d5\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7.<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10d3\u10d5\u10d8\u10da\u10d8\u10d0 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d0\u10e6\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10dd\u10e1 \u10d0\u10d5\u10e2\u10dd\u10db\u10d0\u10e2\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10d7 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d8\u10d7, \u10db\u10dd\u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d4\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d5\u10e2\u10dd\u10db\u10d0\u10e2\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d8\u10d7 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d8\u10d7.<\/blockquote><\/li>\n<\/ul>\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=\"1349\" height=\"675\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"\u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10e0\u10d4\u10d8\u10e2\u10d8\u10dc\u10d2\u10d8 2\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2.png 1349w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2-440x220.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2-300x150.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2-1024x512.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/CountryRatings2-768x384.png 768w\" sizes=\"auto, (max-width: 1349px) 100vw, 1349px\" \/><\/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<p>\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/www.heritage.org\/index\/ranking\"><i>Heritage Foundation (2019)<\/i><\/a><br \/>\n\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/www.doingbusiness.org\/en\/data\/exploreeconomies\/georgia\"><i>\u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d1\u10d0\u10dc\u10d9\u10d8 (2020)<\/i><\/a><br \/>\n\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/www.transparency.org\/gcb2013\/country?country=georgia\"><i>Transperency International (2013)<\/i><\/a><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_video_widget wpb_content_element vc_clearfix   vc_video-aspect-ratio-169 vc_video-el-width-60 vc_video-align-left\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t<div class=\"wpb_video_wrapper\"><iframe loading=\"lazy\" title=\"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\ud83c\uddec\ud83c\uddea - #GoodForBusiness!\" width=\"1170\" height=\"658\" src=\"https:\/\/www.youtube.com\/embed\/W3bY9bfyRNI?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/div>\n\t\t<\/div>\n\t<\/div>\n<h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u10d8\u10dc\u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10d0<\/h2>\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=\"1500\" height=\"474\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\u10e1\u10e1\u10d8\u10de \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e0\u10d4\u10d4\u10e1\u10e2\u10e0\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" title=\"\u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e0\u10d4\u10d4\u10e1\u10e2\u10e0\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO.jpg 1500w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO-440x139.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO-300x95.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO-1024x324.jpg 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/NAPRGEO-768x243.jpg 768w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/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<p><span style=\"font-size: 16px;\">\u201e\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10d7\u10d0 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10e1\u201c \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d3\u10d4\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d7\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e4\u10dd\u10e0\u10db\u10d4\u10d1\u10d8:<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vc_tta-container\" data-vc-action=\"collapse\"><div class=\"vc_general vc_tta vc_tta-accordion vc_tta-color-grey vc_tta-style-modern vc_tta-shape-rounded vc_tta-o-shape-group vc_tta-controls-align-left\"><div class=\"vc_tta-panels-container\"><div class=\"vc_tta-panels\"><div class=\"vc_tta-panel vc_active\" id=\"1590609797409-0aed93ee-094d\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590609797409-0aed93ee-094d\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">1. \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0 (\u10e8\u10de\u10e1)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7. \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10d3\u10d4\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10d8\u10e7\u10dd\u10e4\u10d0 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d0\u10d3. \u10ec\u10d8\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0\u10d3\u10d8\u10d0. \u10e8\u10de\u10e1 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e3\u10db\u10d4\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e8\u10de\u10e1.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590609908033-98d3cf62-1a50\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590609908033-98d3cf62-1a50\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">2. \u10d8\u10dc\u10d3\u10d8\u10d5\u10d8\u10d3\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd (IE)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7. \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10d3\u10d4\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10d8\u10e7\u10dd\u10e4\u10d0 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d0\u10d3. \u10ec\u10d8\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0\u10d3\u10d8\u10d0. \u10e8\u10de\u10e1 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e3\u10db\u10d4\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e8\u10de\u10e1.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590609952563-daaf7040-4bb5\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590609952563-daaf7040-4bb5\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">3. \u10e1\u10d0\u10d0\u10e5\u10ea\u10d8\u10dd \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0 (\u10e1\u10e1)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8 \u10d3\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d8\u10d0 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10d3\u10d0 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d0\u10d3, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d4\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10d8\u10d7. \u10e1\u10e1-\u10d8\u10e1 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d7\u10d4\u10da\u10d8 \u10db\u10d8\u10e1\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10d0\u10dc \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10d4\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4. \u10e1\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d2\u10d0\u10db\u10dd\u10e1\u10ea\u10d4\u10e1 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10de\u10e0\u10d8\u10d5\u10d8\u10da\u10d4\u10d2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8. \u10e1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10e8\u10d8\u10ea \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d7\u10d0 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 50-\u10e1, \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d4\u10dc \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d4\u10e1\u10e2\u10e0\u10e1 \u10d3\u10d0\u10db\u10dd\u10e3\u10d9\u10d8\u10d3\u10d4\u10d1\u10d4\u10da\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590609996828-14fb2dc5-22de\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590609996828-14fb2dc5-22de\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">4. \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10dd\u10d1\u10d0 (LP)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10e8\u10d8\u10ea \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10de\u10d8\u10e0\u10d8 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10e0\u10d7\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7. \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10db\u10ee\u10d0\u10dc\u10d0\u10d2\u10dd\u10d1\u10d8\u10e1 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10e0\u10d0\u10dc\u10e2\u10d8\u10dd \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10d7 (\u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8), \u10ee\u10dd\u10da\u10dd \u10e1\u10ee\u10d5\u10d0 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8 (\u10d2\u10d4\u10dc\u10d4\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8) \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10d4\u10da\u10dc\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10e1\u10dd\u10da\u10d8\u10d3\u10d0\u10e0\u10e3\u10da\u10d0\u10d3. LP-\u10d8\u10e1 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d8\u10e7\u10d5\u10dc\u10d4\u10dc \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8. \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10d7 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10dd\u10d1\u10d0 \u10db\u10d8\u10d8\u10e6\u10dd\u10dc LP-\u10d8\u10e1 \u10db\u10d0\u10e0\u10d7\u10d5\u10d0\u10e8\u10d8.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590610040747-0fdcff74-d505\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590610040747-0fdcff74-d505\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">5. \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10d0\u10db\u10ee\u10d0\u10dc\u10d0\u10d2\u10dd\u10d1\u10d0 (GP)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10e8\u10d8\u10ea \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10de\u10d8\u10e0\u10d8 (\u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8) \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d0\u10d3, \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10dd\u10da\u10d8\u10d3\u10d0\u10e0\u10e3\u10da\u10d0\u10d3 \u10d3\u10d0 \u10e1\u10dd\u10da\u10d8\u10d3\u10d0\u10e0\u10e3\u10da\u10d0\u10d3 \u10d0\u10d2\u10d4\u10d1\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10e1 \u10db\u10d7\u10d4\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10dd\u10da\u10d8\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10d5\u10d0\u10da\u10d4\u10d4\u10d1\u10d8.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590610100418-28e015bf-d740\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590610100418-28e015bf-d740\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">6. \u10e4\u10d8\u10da\u10d8\u10d0\u10da\u10d8 (BO)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px; color: #808080;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10e5\u10d5\u10d4\u10d3\u10d0\u10dc\u10d0\u10e7\u10dd\u10e4\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10ea\u10d0\u10da\u10d9\u10d4 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8. \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 BO \u10d0\u10e0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1 NAPR-\u10e8\u10d8.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><div class=\"vc_tta-panel\" id=\"1590610138333-cf65b995-fd14\" data-vc-content=\".vc_tta-panel-body\"><div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-left\"><a href=\"#1590610138333-cf65b995-fd14\" data-vc-accordion data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">7. \u10d9\u10dd\u10dd\u10de\u10d4\u10e0\u10d0\u10e2\u10d8\u10d5\u10d8 (CO)<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10db\u10d8\u10e1\u10d8 \u10ec\u10d4\u10d5\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10e0\u10dd\u10db\u10d8\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10d6\u10d4 \u10d0\u10dc \u10e8\u10d4\u10e5\u10db\u10dc\u10d8\u10da\u10d8\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10ec\u10d4\u10d5\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \u10d9\u10dd\u10dd\u10de\u10d4\u10e0\u10d0\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10ec\u10d4\u10d5\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d0. \u10d9\u10dd\u10dd\u10de\u10d4\u10e0\u10d0\u10e2\u10d8\u10d5\u10d8\u10e1 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10e8\u10d4 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d8\u10db\u10d4 \u10d2\u10d0\u10db\u10dd\u10dc\u10d0\u10d9\u10da\u10d8\u10e1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10f0\u10e5\u10dd\u10dc\u10d3\u10d4\u10e1 \u10e1\u10d0\u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10e1 \u10e1\u10d0\u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7. \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10ea\u10d0\u10d5\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d4\u10d1\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d7\u10d0\/\u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0\/\u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10d0\u10da\u10e3\u10e0 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7. . \u10d0\u10e5\u10d4\u10d3\u10d0\u10dc \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4, \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10ee\u10d4\u10d3\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10db\u10d4\u10d1\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0. \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e0\u10d4\u10d4\u10e1\u10e2\u10e0\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10d0\u10d2\u10d4\u10dc\u10e2\u10dd (NAPR) \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1. \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10e1\u10d0\u10d1\u10e3\u10d7\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d8\u10e1 \u10d8\u10db\u10d0\u10d5\u10d4 \u10d3\u10e6\u10d4\u10e1 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e6\u10d8\u10e0\u10e1 200 \u10da\u10d0\u10e0\u10d8, \u10ec\u10d8\u10dc\u10d0\u10d0\u10e6\u10db\u10d3\u10d4\u10d2 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 1 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d4\u10d0 \u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10e4\u10d0\u10e1\u10e3\u10e0\u10d8 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 100 \u10da\u10d0\u10e0\u10e1. \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10d8 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10e3\u10da-\u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 \u10e4\u10dd\u10e0\u10db\u10d0\u10d6\u10d4 \u10d3\u10d0 \u10db\u10d8\u10e1 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d6\u10d4.<\/span><\/p>\n<h5><span style=\"font-size: 16px;\"><span style=\"text-decoration: underline;\"><u style=\"font-size: 16px;\">\u10d0\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d0 <\/u><u style=\"font-size: 16px;\">\u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d8\u10e1 (\u10e8\u10de\u10e1) \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0:<\/u><\/span><\/span><\/h5>\n\n\t\t<\/div>\n\t<\/div>\n<ul class=\"krth-list-icon  krth-list-69f4421247f5a\"><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d2\u10d0\u10dc\u10d0\u10ea\u10ee\u10d0\u10d3\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10d0<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d4\u10d1\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\/\u10e4\u10d8\u10da\u10d8\u10d0\u10da\u10d8\u10e1 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1, \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d8\u10e8\u10d5\u10dc\u10d8\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d8\u10d7<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d8\u10e1 \u10de\u10d0\u10e1\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d0\u10e1\u10da\u10d4\u10d1\u10d8 (\u10d7\u10e3 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10d0)<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10db\u10dd\u10d1\u10d0, \u10d3\u10d0\u10d8\u10dc\u10d8\u10e8\u10dc\u10dd\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d0\u10d3<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10db\u10d4\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10db\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8 \u10db\u10d8\u10e1\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da \u10db\u10d8\u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0\u10d6\u10d4<\/h5><\/li><li><i class=\"fa fa-check-square\"><\/i><h5>\u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d8\u10e1 \u10e3\u10ea\u10ee\u10dd \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0 \u10db\u10d8\u10e1\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10db\u10dd\u10e1\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8<\/h5><p>- \u10d7\u10e3 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10d0.<\/p><\/li><\/ul>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d2\u10d0\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8 \u10d3\u10d0\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10e3\u10da\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d8\u10e7\u10dd\u10e1 \u10e1\u10d0\u10dc\u10dd\u10e2\u10d0\u10e0\u10dd \u10ec\u10d4\u10e1\u10d8\u10d7 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d3\u10d2\u10dd\u10db\u10d8\u10da\u10d4\u10d1\u10d0 \u10d0\u10dc \u10da\u10d4\u10d2\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10d0, \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d8\u10d7\u10d0\u10e0\u10d2\u10db\u10dc\u10d4\u10d1\u10d0 \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d0\u10d3 \u10d3\u10d0 \u10d3\u10d0\u10db\u10dd\u10ec\u10db\u10d4\u10d1\u10e3\u10da\u10d8 \u10dc\u10dd\u10e2\u10d0\u10e0\u10d8\u10e3\u10da\u10d0\u10d3.<\/span><br \/>\n<span style=\"font-size: 16px;\">IE-\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10d8\u10dc\u10e2\u10d4\u10e0\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10db\u10d0 \u10de\u10d8\u10e0\u10db\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10ec\u10d0\u10e0\u10d0\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10de\u10d8\u10e0\u10d0\u10d3\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10dd\u10ec\u10db\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10ea\u10ee\u10d0\u10d3\u10d4\u10d1\u10d0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1.<\/span><\/p>\n<blockquote class=\"blockquote-two  krth-blockquote-69f442124807c\">\n<ul>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10e2\u10d8\u10e3\u10da\u10d8 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0 \u10d0\u10e0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1.<\/li>\n<li>\u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e0\u10d0\u10d8\u10db\u10d4 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d0 \u10e1\u10d0\u10ec\u10e7\u10d8\u10e1\u10d8 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7.<\/li>\n<li>\u10d0\u10e0\u10d0\u10d5\u10d8\u10d7\u10d0\u10e0\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8\u10e1\/\u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10d6\u10d4.<\/li>\n<li>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e7\u10dd\u10e4\u10dc\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4.<\/li>\n<li>\u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e1\u10e0\u10e3\u10da\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d0\u10d3.<\/li>\n<li>\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d3\u10d4\u10e1 \u10ec\u10d0\u10e0\u10d3\u10d2\u10d4\u10dc\u10d8\u10e1 \u10d8\u10db\u10d0\u10d5\u10d4 \u10d3\u10e6\u10d4\u10e1.<\/blockquote><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container text-left vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0<\/h2>\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=\"1538\" height=\"476\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"\u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d2\u10d0\u10ee\u10e1\u10dc\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2.jpg 1538w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2-440x136.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2-300x93.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2-1024x317.jpg 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2-768x238.jpg 768w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BG2-1536x475.jpg 1536w\" sizes=\"auto, (max-width: 1538px) 100vw, 1538px\" \/><\/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<p><span style=\"font-size: 16px;\">\u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10da\u10d0\u10e0\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0 \u10d3\u10d0 \u10d4\u10e0\u10d7\u10d0\u10d3\u10d4\u10e0\u10d7\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d4\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2-\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8 (\u10e1\u10d4\u10d1). \u10d8\u10d2\u10d8 \u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10db\u10dd\u10dc\u10d4\u10e2\u10d0\u10e0\u10e3\u10da\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0\u10e1, \u10d2\u10d0\u10e1\u10ea\u10d4\u10db\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10e1, \u10d6\u10d4\u10d3\u10d0\u10db\u10ee\u10d4\u10d3\u10d5\u10d4\u10da\u10dd\u10d1\u10d0\u10e1 \u10e3\u10ec\u10d4\u10d5\u10e1 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ea\u10d5\u10da\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1. \u10d9\u10dd\u10db\u10d4\u10e0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10d4\u10dc \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1\u10d2\u10d0\u10dc \u10d3\u10d0 \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ec\u10d4\u10e1\u10d3\u10d4\u10d1\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10da\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd 12 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10da\u10d0\u10e0\u10d8\u10d0. \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dc\u10d8 \u10d0\u10e0\u10d8\u10d0\u10dc \u10d8\u10e7\u10d5\u10dc\u10d4\u10dc \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10dc\u10d8, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10d0\u10e5\u10ea\u10d8\u10dd \u10e1\u10d0\u10d6\u10dd\u10d2\u10d0\u10d3\u10dd\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d0\u10db\u10d6\u10d0\u10d3\u10dd\u10dc \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10d8\u10e1 (IFRS) \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"vertical-align: inherit;\">\u10db\u10d0\u10e8\u10d8\u10dc, \u10e0\u10dd\u10ea\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10d7\u10dd\u10d1\u10d8\u10d7 \u10d1\u10d0\u10dc\u10d9\u10d8\u10d0, \u10e1\u10d0\u10db\u10d8 \u10e3\u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d4\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10d0 <\/span><span style=\"color: #003366;\"><span style=\"vertical-align: inherit;\"><span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/bankofgeorgia.ge\/en\/retail\/main\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d8<\/a><\/span>,<\/span><\/span> <span style=\"color: #003366;\"><span style=\"vertical-align: inherit;\"><a href=\"https:\/\/www.tbcbank.ge\/web\/en\/web\/guest\/personal-banking\">\u10d7\u10d8\u10d1\u10d8\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8<\/a><\/span><\/span><span style=\"vertical-align: inherit;\"> \u10d3\u10d0 <\/span><span style=\"color: #ff0000;\"><span style=\"vertical-align: inherit;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.libertybank.ge\/en\/\">\u10da\u10d8\u10d1\u10d4\u10e0\u10d7\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8<\/a><\/span><\/span><span style=\"vertical-align: inherit;\">\u00a0\u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10e1\u10d0\u10ea \u10d0\u10e5\u10d5\u10d7 \u10e1\u10d0\u10d9\u10dd\u10e0\u10d4\u10e1\u10de\u10dd\u10dc\u10d3\u10d4\u10dc\u10e2\u10dd \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d4\u10d1\u10d8 \u10e8\u10d4\u10d4\u10e0\u10d7\u10d4\u10d1\u10e3\u10da \u10e8\u10e2\u10d0\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc Citibank-\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7.\u10d8\u10e1\u10d8\u10dc\u10d8 \u10e8\u10d4\u10d3\u10d8\u10d0\u10dc \u10da\u10dd\u10dc\u10d3\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d1\u10d8\u10e0\u10df\u10d8\u10e1 250 \u10e3\u10db\u10e1\u10ee\u10d5\u10d8\u10da\u10d4\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10d7\u10d0 \u10e1\u10d8\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10db\u10d0\u10d7\u10d8 \u10d0\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d8\u10d5\u10d0\u10ed\u10e0\u10d4\u10d1\u10d0 \u10da\u10dd\u10dc\u10d3\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d1\u10d8\u10e0\u10df\u10d0\u10d6\u10d4.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"vertical-align: inherit;\">\u10e3\u10ea\u10ee\u10dd\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d2\u10d0\u10ee\u10e1\u10dc\u10d0 \u10e1\u10d0\u10dd\u10ea\u10e0\u10d0\u10d3 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10d0 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 \u10e3\u10db\u10d4\u10e2\u10d4\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7<\/span><span style=\"vertical-align: inherit;\"> \u10d3\u10d0 \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 30 \u10ec\u10e3\u10d7\u10d8 \u10e1\u10ed\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0. \u10d0\u10ee\u10da\u10d0\u10d3 \u10d3\u10d0\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d8\u10ee\u10e1\u10dc\u10d0\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e3\u10dc\u10d8\u10d9\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10dd \u10dc\u10dd\u10db\u10e0\u10d8\u10e1 \u10db\u10d8\u10ea\u10d4\u10db\u10d8\u10e1\u10d7\u10d0\u10dc\u10d0\u10d5\u10d4. \u10e1\u10d0\u10d9\u10db\u10d0\u10e0\u10d8\u10e1\u10d8\u10d0 \u10d4\u10ec\u10d5\u10d8\u10dd\u10d7 \u10d1\u10d0\u10dc\u10d9\u10e1, \u10d0\u10e9\u10d5\u10d4\u10dc\u10dd\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10d0\u10e1\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10d0\u10d5\u10e1\u10dd\u10d7 \u10e4\u10dd\u10e0\u10db\u10d4\u10d1\u10d8 \u10d3\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10ec\u10d4\u10e1\u10d8, \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 \u10e6\u10d8\u10d0\u10d0 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \u10db\u10d8\u10e3\u10ee\u10d4\u10d3\u10d0\u10d5\u10d0\u10d3 \u10d8\u10db\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e1\u10d0\u10d9\u10db\u10d0\u10dd\u10d3 \u10d2\u10d0\u10d5\u10e0\u10ea\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d8 \u10d4\u10dc\u10d0, \u10e3\u10ea\u10ee\u10dd\u10d4\u10da \u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10d4\u10d1\u10e1 \u10d7\u10d0\u10dc \u10e3\u10dc\u10d3\u10d0 \u10f0\u10e7\u10d0\u10d5\u10d3\u10d4\u10d7 \u10d7\u10d0\u10e0\u10ef\u10d8\u10db\u10d0\u10dc\u10d8. \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10d3\u10d0\u10dc\u10d8\u10e8\u10dc\u10dd\u10d7 \u10e8\u10d4\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0 \u10d7\u10e5\u10d5\u10d4\u10dc\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e1\u10e3\u10e0\u10d5\u10d4\u10da \u10d1\u10d0\u10dc\u10d9\u10e8\u10d8 \u10d3\u10d0 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10dd\u10d7 \u10d8\u10dc\u10d2\u10da\u10d8\u10e1\u10e3\u10e0\u10d4\u10dc\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e0\u10d8. \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8\u10d0, \u10e0\u10dd\u10db \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d2\u10d0\u10ee\u10e1\u10dc\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d0\u10d3, \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d0\u10d3 \u10db\u10d8\u10dc\u10d3\u10dd\u10d1\u10d8\u10da\u10dd\u10d1\u10d8\u10d7 (POA). <\/span><\/span><b><u><\/u><\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u10e3\u10ea\u10ee\u10dd\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8\u10e1 \u10e3\u10db\u10d4\u10e2\u10d4\u10e1\u10dd\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d4\u10d1\u10d4\u10dc \u10db\u10d8\u10dc\u10d8\u10db\u10d0\u10da\u10e3\u10e0 \u10d3\u10d4\u10de\u10dd\u10d6\u10d8\u10e2\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d2\u10d0\u10e1\u10d0\u10ee\u10e1\u10dc\u10d4\u10da\u10d0\u10d3. \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10dd \u10eb\u10d0\u10da\u10d8\u10d0\u10dc \u10d3\u10d0\u10d1\u10d0\u10da\u10d8\u10d0 \u10d3\u10d0 \u10d6\u10e3\u10e1\u10e2\u10d8 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d8\u10db\u10d0\u10d6\u10d4, \u10d7\u10e3 \u10e0\u10dd\u10db\u10d4\u10da \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10d1\u10d0\u10dc\u10d9\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e8\u10d4\u10db\u10dd\u10d7\u10d0\u10d5\u10d0\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10dd\u10dc\u10d4\u10e1. \u10d4\u10e0\u10d7\u10d0\u10d3\u10d4\u10e0\u10d7\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d2\u10d0\u10ee\u10e1\u10dc\u10d8\u10e1 \u10d3\u10e0\u10dd\u10e1 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d4\u10e1, \u10d0\u10e0\u10d8\u10e1 \u10db\u10ea\u10d8\u10e0\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 (\u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 70 \u10da\u10d0\u10e0\u10d8) \u10e1\u10d0\u10d3\u10d4\u10d1\u10d4\u10e2\u10dd \u10d1\u10d0\u10e0\u10d0\u10d7\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10d1\u10d0\u10dc\u10d9\u10dd\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d2\u10d0\u10e1\u10d0\u10e2\u10d0\u10dc\u10d0\u10d3 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10db\u10d7\u10d4\u10da \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e8\u10d8. . \u10d1\u10d0\u10dc\u10d9\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 Visa \u10d0\u10dc Mastercard-\u10d8\u10e1 \u10d0\u10e0\u10e9\u10d4\u10d5\u10d0\u10dc\u10e1. \u10e1\u10d0\u10db\u10d8\u10d5\u10d4 \u10d1\u10d0\u10dc\u10d9\u10d8 \u10d2\u10d5\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10e1 \u10db\u10dd\u10d1\u10d8\u10da\u10e3\u10e0 \u10d0\u10de\u10da\u10d8\u10d9\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10db\u10dd\u10d1\u10d8\u10da\u10e3\u10e0\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10dc\u10d2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d0\u10e1\u10d4\u10d5\u10d4 \u10d8\u10dc\u10e2\u10d4\u10e0\u10dc\u10d4\u10e2 \u10d1\u10d0\u10dc\u10d9\u10d8\u10dc\u10d2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 - \u10d0\u10e1\u10d4 \u10e0\u10dd\u10db \u10d7\u10e5\u10d5\u10d4\u10dc \u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10d7\u10d5\u10d0\u10da\u10e7\u10e3\u10e0\u10d8 \u10d0\u10d3\u10d4\u10d5\u10dc\u10dd\u10d7 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10e1 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd\u10e1 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8\u10d3\u10d0\u10dc.<\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u10d2\u10d0\u10ee\u10e1\u10dc\u10d8\u10da\u10d8 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10db\u10d8 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0 \u10d4\u10e0\u10d7\u10e8\u10d8 - \u10d7\u10d8\u10d7\u10dd \u10d7\u10d8\u10d7\u10dd \u10da\u10d0\u10e0\u10e8\u10d8, \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10d5\u10e0\u10dd\u10e8\u10d8, \u10e0\u10d0\u10ea \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10d7\u10e3 \u10d7\u10e5\u10d5\u10d4\u10dc\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d6\u10d4 \u10e9\u10d0\u10e0\u10d8\u10ea\u10ee\u10d0\u10d5\u10d7 \u10d7\u10d0\u10dc\u10ee\u10d4\u10d1\u10e1 \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10e8\u10d8 \u10d0\u10dc \u10d4\u10d5\u10e0\u10dd\u10e8\u10d8, \u10db\u10d0\u10e8\u10d8\u10dc \u10d7\u10d0\u10dc\u10ee\u10d4\u10d1\u10d8 \u10d3\u10d0\u10e0\u10e9\u10d4\u10d1\u10d0 \u10d0\u10db \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8, \u10e1\u10d0\u10dc\u10d0\u10db \u10d0\u10e0 \u10d2\u10e1\u10e3\u10e0\u10d7 \u10db\u10d0\u10d7\u10d8 \u10d9\u10dd\u10dc\u10d5\u10d4\u10e0\u10e2\u10d0\u10ea\u10d8\u10d0. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0 \u10e1\u10d0\u10d1\u10d0\u10dc\u10d9\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd IBAN \u10e4\u10dd\u10e0\u10db\u10d0\u10e2\u10e1, \u10e0\u10d0\u10ea \u10d0\u10d0\u10d3\u10d5\u10d8\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 SWIFT\/BIC \u10d9\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d8\u10e0\u10d7\u10e3\u10da\u10d4\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4. \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d6\u10d4 \u10d2\u10d0\u10d2\u10d6\u10d0\u10d5\u10dc\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d4\u10d1\u10d8 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d0\u10d3 \u10db\u10dd\u10d3\u10d8\u10e1, \u10d0\u10e0\u10d0\u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d8\u10e1\u10d0.<\/span><\/span><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-2\"><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<h2 style=\"text-align: left;\"><span style=\"font-size: 32px;\"><span style=\"color: #ffffff;\"><span style=\"vertical-align: inherit;\"><span style=\"color: #003366;\">\u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d3\u10d8\u10d3\u10d8<\/span> <\/span><\/span><span style=\"color: #fa9928;\"><span style=\"vertical-align: inherit;\">\u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 32px; color: #003366;\"><span style=\"vertical-align: inherit;\">In <\/span><\/span><span style=\"font-size: 32px; color: #003366;\"><span style=\"vertical-align: inherit;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1<\/span><\/span><\/h2>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-8\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\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=\"820\" height=\"330\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BiggestBanksinGeorgia-1.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e3\u10d3\u10d8\u10d3\u10d4\u10e1\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BiggestBanksinGeorgia-1.png 820w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BiggestBanksinGeorgia-1-440x177.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BiggestBanksinGeorgia-1-300x121.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BiggestBanksinGeorgia-1-768x309.png 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-2\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\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=\"185\" height=\"390\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/TBCMobileBanking.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"TBCMobileBanking\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/TBCMobileBanking.png 185w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/TBCMobileBanking-142x300.png 142w\" sizes=\"auto, (max-width: 185px) 100vw, 185px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d1\u10d8\u10e0\u10df\u10d0 (GSE) \u10d0\u10e0\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d0\u10d3\u10d4\u10e0\u10d7\u10d8 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d3\u10d0\u10d0\u10e0\u10e1\u10d3\u10d0 USAID-\u10d8\u10e1\u10d0 \u10d3\u10d0 Barents Group-\u10d8\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10ee\u10d0\u10e0\u10d3\u10d0\u10ed\u10d4\u10e0\u10d8\u10d7 2000 \u10ec\u10d4\u10da\u10e1. \u10e1\u10e1\u10d4-\u10e1 \u10d0\u10d5\u10e2\u10dd\u10db\u10d0\u10e2\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10d8\u10e2\u10d4\u10d5\u10e1 \u10d0\u10d7\u10d0\u10e1\u10dd\u10d1\u10d8\u10d7 \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10d7\u10d0\u10ea \u10d1\u10e0\u10dd\u10d9\u10d4\u10e0\u10d4\u10d1\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d0 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10e1\u10d0\u10d3\u10d2\u10e3\u10e0\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc. \u10e1\u10e1\u10d4-\u10e1 \u10e1\u10d0\u10e0\u10d7\u10e3\u10da\u10d6\u10d4 \u10d0\u10dc \u10db\u10d0\u10d7\u10d8 \u10dd\u10e4\u10d8\u10e1\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d0\u10d3: <em><a href=\"http:\/\/www.gse.ge\/en\"><b><span style=\"color: #002355;\"><u>www.gse.ge<\/u><\/span><\/b><\/a><\/em><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0, \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d4\u10d1\u10d8<\/h2>\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=\"1136\" height=\"330\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense.png\" class=\"vc_single_image-img attachment-full\" alt=\"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" title=\"\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense.png 1136w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-440x128.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-300x87.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-1024x297.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/BusinessLicense-768x223.png 768w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/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<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0 \u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10d9\u10e3\u10d7\u10d0\u10e0\u10d8 \u10e8\u10d4\u10ee\u10d4\u10d3\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10db\u10d4\u10d1\u10e0 \u10d0\u10d8\u10e0\u10e9\u10d8\u10dd\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd \u10d3\u10d0 \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10dd\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8 \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10d5\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d8\u10db \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d8\u10e1\u10d0, \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d0\u10e1\u10d4\u10d7\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d0\u10d9\u10e0\u10eb\u10d0\u10da\u10e3\u10da\u10d8. <span style=\"text-decoration: underline;\"><a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/26824?publication=62\">&quot;\u10d9\u10d0\u10dc\u10dd\u10dc\u10d8 \u10d0\u10dc \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d0 \u10d0\u10dc \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0&quot;<\/a> <\/span>\u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10da\u10d0\u10d3. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10d8 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10db\u10d4\u10d3\u10d8\u10ea\u10d8\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc, \u10db\u10e8\u10d4\u10dc\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d9\u10dd\u10db\u10e3\u10dc\u10d8\u10d9\u10d0\u10ea\u10d8\u10d4\u10d1\u10d7\u10d0\u10dc, \u10d0\u10d6\u10d0\u10e0\u10e2\u10e3\u10da \u10d7\u10d0\u10db\u10d0\u10e8\u10d4\u10d1\u10d7\u10d0\u10dc, \u10d4\u10dc\u10d4\u10e0\u10d2\u10d4\u10e2\u10d8\u10d9\u10d0\u10e1\u10d7\u10d0\u10dc, \u10e3\u10e1\u10d0\u10e4\u10e0\u10d7\u10ee\u10dd\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d0.\u10e8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0\u10ee\u10db\u10d0\u10d3, \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10dd\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0: \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0<\/strong> \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10dc\u10d8\u10ed\u10d4\u10d1\u10e1 \u10de\u10d8\u10e0\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 (\u10db\u10d0\u10d2. \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1 \u10d9\u10d4\u10e0\u10eb\u10dd \u10d3\u10d0\u10ea\u10d5\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8). \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10d0<br \/>\n\u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d0, \u10e3\u10dc\u10d3\u10d0 \u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d3\u10d4\u10e1 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d4\u10d1\u10e1. \u10d0\u10db \u10e2\u10d8\u10de\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10db \u10de\u10d8\u10e0\u10e1 (\u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10d0\u10dc \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da \u10de\u10d8\u10e0\u10e1), \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10db\u10d8\u10d4\u10dc\u10d8\u10ed\u10d0 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0 \u10de\u10d8\u10e0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0 \u10d3\u10d0\u10e3\u10e8\u10d5\u10d4\u10d1\u10d4\u10da\u10d8\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0<\/strong> \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0\u10d6\u10d4. \u10d0\u10e1\u10d4\u10d7\u10d8 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d0 \u10db\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10dd\u10e1 \u10d2\u10d0\u10e0\u10d9\u10d5\u10d4\u10e3\u10da\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8 (\u10db\u10d0\u10d2. \u10d1\u10e3\u10dc\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8). \u10d0\u10db \u10e2\u10d8\u10de\u10d8\u10e1 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e6\u10d8\u10d0 \u10e2\u10d4\u10dc\u10d3\u10d4\u10e0\u10d8\u10d7, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d8\u10e1 \u10db\u10e4\u10da\u10dd\u10d1\u10d4\u10da\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10ea\u10d4\u10e1 \u10d8\u10e1 \u10e1\u10ee\u10d5\u10d0\u10e1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10da\u10d8\u10ea\u10d4\u10dc\u10d6\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dc\u10d4\u10d1\u10d0\u10e0\u10d7\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10e2\u10d8\u10de\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e3\u10d6\u10e0\u10e3\u10dc\u10d5\u10d4\u10da\u10e7\u10dd\u10e4\u10d8\u10da\u10d8\u10d0 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10d7, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d8\u10ea\u10d0\u10d0 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\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 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0, \u10e2\u10e3\u10e0\u10d8\u10e1\u10e2\u10e3\u10da\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d3\u10d0 \u10d0.\u10e8. \u10d3\u10d0 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10e1 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0. \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d4\u10d1\u10d8. \u10d0\u10db \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd\u10d0 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10dd\u10d7 \u10d3\u10d0 \u10db\u10d8\u10d8\u10e6\u10dd\u10d7 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8 \u10d3\u10d0 \u10e1\u10d4\u10e0\u10d7\u10d8\u10e4\u10d8\u10d9\u10d0\u10e2\u10d4\u10d1\u10d8 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10e3\u10ec\u10e7\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc.\u00a0<\/span><\/p>\n<p><span style=\"font-size: 16px;\">If your main business activity is to provide business activity in IT and \/ or software &amp; app development service to the clients outside of Georgia, then you can apply for the Virtual Zone Entity status to the Ministry of Finance of Georgia. Virtual Zone Entities are exempt from VAT and corporate income tax and pay only 5% of personal income tax in case of dividend distribution.\u00a0<\/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=\"917\" height=\"393\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2016\/04\/Virtual-Zone-Entity.jpg\" class=\"vc_single_image-img attachment-full\" alt=\"IT \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10e7\u10d0\u10da\u10d8\u10d1\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8\" title=\"\u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d4\u10e3\u10da\u10d8\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2016\/04\/Virtual-Zone-Entity.jpg 917w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2016\/04\/Virtual-Zone-Entity-440x189.jpg 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2016\/04\/Virtual-Zone-Entity-300x129.jpg 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2016\/04\/Virtual-Zone-Entity-768x329.jpg 768w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/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<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 (\u10d7\u10d8\u10d6) \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 \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. \u10d7\u10d8\u10d6 \u10e6\u10d8\u10d0\u10d0 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10dc \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d2\u10d0\u10e0\u10d3\u10d0: \u10e8\u10d4\u10dc\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10da\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1, \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 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0, \u10d8\u10d0\u10e0\u10d0\u10e6\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d1\u10e0\u10eb\u10dd\u10da\u10dd \u10db\u10d0\u10e1\u10d0\u10da\u10d8\u10e1 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d0, \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 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0, \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\u10d7 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d0, \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, \u10d0\u10e5\u10ea\u10d8\u10d6\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\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 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10de\u10d8\u10e0\u10d0\u10d3\u10d8 \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d8\u10e1\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\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10e7\u10d5\u10d4\u10da\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10de\u10d8\u10e0\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d0 (20%), \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d8\u10ee\u10d3\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10e1. \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3 \u10e3\u10dc\u10d3\u10d0 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\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 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10e1 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10d7 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \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 \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): <a href=\"http:\/\/potifreezone.ge\/\">\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<\/a>; <a href=\"https:\/\/hualingfiz.ge\/about\/hualing-kutaisi-fiz\/\">\u10f0\u10e3\u10d0\u10da\u10d8\u10dc\u10d2 \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<\/a>; <a href=\"http:\/\/gih.ge\/\">\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<\/a>; <a href=\"http:\/\/www.tfz.ge\/\">\u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0;<\/a>Tbilisi Industrial Park Free Industrial Zone.<\/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=\"1076\" height=\"473\" src=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2.png\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"Get Virtual Zone Status in Georgia\" srcset=\"https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2.png 1076w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2-440x193.png 440w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2-300x132.png 300w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2-1024x450.png 1024w, https:\/\/taxconsulting.ge\/wp-content\/uploads\/2020\/04\/FIZENTITY2-768x338.png 768w\" sizes=\"auto, (max-width: 1076px) 100vw, 1076px\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<\/div><\/div><\/div><\/div><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\"><h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d3\u10d8\u10d9\u10d0\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8<\/h2>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-family: 'courier new', courier; font-size: 28px;\">\n<table id=\"tablepress-1\" class=\"tablepress tablepress-id-1\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">#<\/th><th class=\"column-2\">\u10d8\u10dc\u10d3\u10d8\u10d9\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10d8<\/th><th class=\"column-3\">2014<\/th><th class=\"column-4\">2015<\/th><th class=\"column-5\">2016<\/th><th class=\"column-6\">2017<\/th><th class=\"column-7\">2018<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\u10db\u10dd\u10e1\u10d0\u10ee\u10da\u10d4\u10dd\u10d1\u10d0, \u10e1\u10e3\u10da (\u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8)<\/td><td class=\"column-3\">3.72<\/td><td class=\"column-4\">3.73<\/td><td class=\"column-5\">3.73<\/td><td class=\"column-6\">3.73<\/td><td class=\"column-7\">3.73<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ec\u10e7\u10d4\u10d1\u10d0\u10d3 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d3\u10e0\u10dd (\u10d3\u10e6\u10d4\u10d4\u10d1\u10d8)<\/td><td class=\"column-3\">2<\/td><td class=\"column-4\">2<\/td><td class=\"column-5\">2<\/td><td class=\"column-6\">2<\/td><td class=\"column-7\">2<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d3\u10e0\u10dd (\u10d3\u10e6\u10d4\u10d4\u10d1\u10d8)<\/td><td class=\"column-3\">1<\/td><td class=\"column-4\">1<\/td><td class=\"column-5\">1<\/td><td class=\"column-6\">1<\/td><td class=\"column-7\">1<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">\u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d4\u10e0\u10d8 \u10e3\u10e4\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d8\u10eb\u10da\u10d8\u10d4\u10e0\u10d8\u10e1 \u10d8\u10dc\u10d3\u10d4\u10e5\u10e1\u10d8 (0=\u10e1\u10e3\u10e1\u10e2\u10d8 12=\u10eb\u10da\u10d8\u10d4\u10e0\u10d8)<\/td><td class=\"column-3\">9<\/td><td class=\"column-4\">9<\/td><td class=\"column-5\">9<\/td><td class=\"column-6\">9<\/td><td class=\"column-7\">9<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">\u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10e3\u10e3\u10dc\u10d0\u10e0\u10dd\u10d1\u10d8\u10e1 \u10db\u10dd\u10d2\u10d5\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10e0\u10dd (\u10ec\u10da\u10d4\u10d1\u10d8)<\/td><td class=\"column-3\">2<\/td><td class=\"column-4\">2<\/td><td class=\"column-5\">2<\/td><td class=\"column-6\">2<\/td><td class=\"column-7\">2<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">\u10db\u10e8\u10de (US$ \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8-\u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4)<\/td><td class=\"column-3\">16.5<\/td><td class=\"column-4\">14<\/td><td class=\"column-5\">14.4<\/td><td class=\"column-6\">15.1<\/td><td class=\"column-7\">16.2<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">7<\/td><td class=\"column-2\">\u10db\u10e8\u10de \u10d6\u10e0\u10d3\u10d0 (\u10ec\u10da\u10d8\u10e3\u10e0\u10d8 %)<\/td><td class=\"column-3\">4.6<\/td><td class=\"column-4\">2.9<\/td><td class=\"column-5\">2.8<\/td><td class=\"column-6\">4.8<\/td><td class=\"column-7\">4.7<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">8<\/td><td class=\"column-2\">\u10db\u10e8\u10de \u10d4\u10e0\u10d7 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 (US$)<\/td><td class=\"column-3\">4.4<\/td><td class=\"column-4\">3.8<\/td><td class=\"column-5\">3.9<\/td><td class=\"column-6\">4<\/td><td class=\"column-7\">4.3<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">9<\/td><td class=\"column-2\">\u10d8\u10dc\u10e4\u10da\u10d0\u10ea\u10d8\u10d0 (\u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd)<\/td><td class=\"column-3\">3.1<\/td><td class=\"column-4\">4<\/td><td class=\"column-5\">2.1<\/td><td class=\"column-6\">6<\/td><td class=\"column-7\">2.6<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">10<\/td><td class=\"column-2\">US$\/\u10da\u10d0\u10e0\u10d8 \u10d2\u10d0\u10ea\u10d5\u10da\u10d8\u10d7\u10d8 \u10d9\u10e3\u10e0\u10e1\u10d8 (\u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd)<\/td><td class=\"column-3\">1.77<\/td><td class=\"column-4\">2.27<\/td><td class=\"column-5\">2.37<\/td><td class=\"column-6\">2.51<\/td><td class=\"column-7\">2.68<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">11<\/td><td class=\"column-2\">\u10d4\u10d5\u10e0\u10dd\/\u10da\u10d0\u10e0\u10d8\u10e1 \u10d9\u10e3\u10e0\u10e1\u10d8 (\u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd)<\/td><td class=\"column-3\">2.35<\/td><td class=\"column-4\">2.52<\/td><td class=\"column-5\">2.62<\/td><td class=\"column-6\">2.83<\/td><td class=\"column-7\">3.01<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">12<\/td><td class=\"column-2\">\u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8 (1 TP4 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8)<\/td><td class=\"column-3\">1.8<\/td><td class=\"column-4\">1.7<\/td><td class=\"column-5\">1.7<\/td><td class=\"column-6\">1.9<\/td><td class=\"column-7\">1.3<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">13<\/td><td class=\"column-2\">\u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10e0\u10d4\u10d6\u10d4\u10e0\u10d5\u10d4\u10d1\u10d8 (1TP4 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8)<\/td><td class=\"column-3\">2.7<\/td><td class=\"column-4\">2.5<\/td><td class=\"column-5\">2.8<\/td><td class=\"column-6\">3<\/td><td class=\"column-7\">3.3<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">14<\/td><td class=\"column-2\">\u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 (%)<\/td><td class=\"column-3\">7.8<\/td><td class=\"column-4\">6.2<\/td><td class=\"column-5\">8.1<\/td><td class=\"column-6\">5.1<\/td><td class=\"column-7\">7.2<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">15<\/td><td class=\"column-2\">\u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 (%)<\/td><td class=\"column-3\">11.9<\/td><td class=\"column-4\">12.5<\/td><td class=\"column-5\">12.6<\/td><td class=\"column-6\">11.5<\/td><td class=\"column-7\">11.1<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">16<\/td><td class=\"column-2\">\u10d0\u10dc\u10d0\u10d1\u10e0\u10d8\u10e1 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 (%)<\/td><td class=\"column-3\">8.4<\/td><td class=\"column-4\">8.9<\/td><td class=\"column-5\">9.9<\/td><td class=\"column-6\">9.7<\/td><td class=\"column-7\">8.8<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">17<\/td><td class=\"column-2\">\u1ca3\u10db\u10e3\u10e8\u10d4\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d3\u10dd\u10dc\u10d4<\/td><td class=\"column-3\">17.4<\/td><td class=\"column-4\">16.5<\/td><td class=\"column-5\">16.6<\/td><td class=\"column-6\">13.9<\/td><td class=\"column-7\">12.7<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">18<\/td><td class=\"column-2\">\u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\u10e2\u10d8 (1TP4 \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8)<\/td><td class=\"column-3\">7.1<\/td><td class=\"column-4\">6.3<\/td><td class=\"column-5\">6.3<\/td><td class=\"column-6\">7.6<\/td><td class=\"column-7\">8.9<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">19<\/td><td class=\"column-2\">\u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8 ($ \u10db\u10d8\u10da\u10d8\u10d0\u10e0\u10d3\u10d8 \u10d0\u10e8\u10e8 \u10d3\u10dd\u10da\u10d0\u10e0\u10d8)<\/td><td class=\"column-3\">10<\/td><td class=\"column-4\">8.7<\/td><td class=\"column-5\">8.5<\/td><td class=\"column-6\">9.4<\/td><td class=\"column-7\">10.8<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">20<\/td><td class=\"column-2\">\u10e2\u10e3\u10e0\u10d8\u10e1\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 (\u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8)<\/td><td class=\"column-3\">5<\/td><td class=\"column-4\">5.3<\/td><td class=\"column-5\">5.4<\/td><td class=\"column-6\">6.5<\/td><td class=\"column-7\">4.8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-1 from cache --><\/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<p><span style=\"font-size: 14px; font-family: Montserrat, sans-serif;\">\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/www.geostat.ge\/en\"><i>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10e2\u10d0\u10e2\u10d8\u10e1\u10e2\u10d8\u10d9\u10d8\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8<\/i><\/a><\/span><br \/>\n<span style=\"font-size: 14px; font-family: Montserrat, sans-serif;\">\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/www.nbg.gov.ge\/index.php?m=2\"><i>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8<\/i><\/a><\/span><br \/>\n<span style=\"font-size: 14px; font-family: Montserrat, sans-serif;\">\u10ec\u10e7\u10d0\u10e0\u10dd:\u00a0<a href=\"https:\/\/data.worldbank.org\/country\/georgia\"><i>\u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d8\u10dc\u10d3\u10d8\u10d9\u10d0\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8 - \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d1\u10d0\u10dc\u10d9\u10d8<\/i><\/a><\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<h2 style=\"text-align: left;font-family:Roboto Slab;font-weight:700;font-style:normal\" class=\"vc_custom_heading\" >\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8<\/h2>\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d4\u10e5\u10d5\u10e1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1, \u10d0\u10e5\u10d4\u10d3\u10d0\u10dc \u10ee\u10e3\u10d7\u10d8 (\u10de\u10d4\u10e0\u10e1\u10dd\u10dc\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8, \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, \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, \u10d0\u10e5\u10ea\u10d8\u10d6\u10d8 \u10d3\u10d0 \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8) \u10d0\u10e0\u10d8\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10d0\u10e1\u10e8\u10e2\u10d0\u10d1\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10d4\u10e0\u10d7\u10d8 (\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8) \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10d4\u10db\u10d9\u10d5\u10d8\u10d3\u10e0\u10d4\u10dd\u10d1\u10d0, \u10e1\u10d8\u10db\u10d3\u10d8\u10d3\u10e0\u10d4, \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0, \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8, \u10e4\u10d8\u10da\u10d8\u10d0\u10da\u10d8\u10e1 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10d2\u10d6\u10d0\u10d5\u10dc\u10d8\u10da\u10d4\u10d1\u10d8 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">2017 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d3\u10d0 \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\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\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8, \u10e0\u10d0\u10ea \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1, \u10e0\u10dd\u10db \u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10d3\u10d0 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1 \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d4\u10dc \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10d7, \u10d2\u10d0\u10e3\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d0\u10e6\u10d0\u10e0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10d0\u10d7 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0\u10db\u10d3\u10d4. \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 \u10d0\u10ee\u10d0\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e8\u10d8\u10dc\u10d0\u10dd \u10d3\u10d0 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10ee\u10d0\u10da\u10d8\u10e1\u10d4\u10d1\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d2\u10d6\u10d8\u10d7, \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d8\u10e1\u10d8\u10dc\u10d8 \u10db\u10dd\u10d8\u10de\u10dd\u10d5\u10d4\u10d1\u10d4\u10dc \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1. \u10d9\u10dd\u10db\u10d4\u10e0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8, \u10e1\u10d0\u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8, \u10e1\u10d0\u10d3\u10d0\u10d6\u10e6\u10d5\u10d4\u10d5\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8, \u10db\u10d8\u10d9\u10e0\u10dd\u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10da\u10dd\u10db\u10d1\u10d0\u10e0\u10d3\u10d4\u10d1\u10d8 \u10d0\u10ee\u10d0\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d6\u10d4 2023 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10d2\u10d0\u10d3\u10d0\u10d5\u10da\u10d4\u10dc.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\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 \u10d7\u10d0\u10dc\u10d0\u10ee\u10db\u10d0\u10d3, \u201e\u10de\u10d8\u10e0\u10d8\/\u10de\u10d8\u10e0\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 12 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da \u10d7\u10d5\u10d4\u10db\u10d3\u10d4 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0 \u10e3\u10ec\u10e7\u10d5\u10d4\u10e2 \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10e6\u10d2-\u10d8\u10d7 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10ef\u10d0\u10db\u10e3\u10e0\u10d8 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 100 000 \u10da\u10d0\u10e0\u10e1\u201c, \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10d0\u10d5\u10e1 \u10d3\u10e6\u10d2-\u10e1. \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10e1\u10d0\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10dd\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10e8\u10d8. \u10de\u10d8\u10e0\u10e1\/\u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10e1 \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d2\u10d0\u10dc\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10dd\u10e1 \u10dc\u10d4\u10d1\u10d0\u10e7\u10dd\u10e4\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0.<\/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\n<table id=\"tablepress-12\" class=\"tablepress tablepress-id-12\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">#<\/th><th class=\"column-2\">\u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8<\/th><th class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\u1ca1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">20%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\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\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0)<\/td><td class=\"column-3\">15%<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">\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)<\/td><td class=\"column-3\">18%<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">\u10d0\u10e5\u10ea\u10d8\u10d6\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">\u10db\u10d4\u10e0\u10e7\u10d4\u10dd\u10d1\u10e1<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">0%, 5% \u10d0\u10dc 12%<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 - \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">1 %-\u10db\u10d3\u10d4<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">7<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u2014 \u10e1\u10d0\u10da\u10d8\u10d6\u10d8\u10dc\u10d2\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">0.6%-\u10db\u10d3\u10d4<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">8<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u2014 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">1%-\u10db\u10d3\u10d4<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">9<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u2014 \u10db\u10d8\u10ec\u10d0<\/td><td class=\"column-3\">\u10db\u10d4\u10e0\u10e7\u10d4\u10dd\u10d1\u10e1<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">#<\/td><td class=\"column-2\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d4\u10d1\u10d8 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\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 (\u10d3\u10d0\u10e1\u10d0\u10e8\u10d5\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0: IT \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\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)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">#<\/td><td class=\"column-2\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\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 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\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<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\u1c93\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">\u1ca1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">\u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">#<\/td><td class=\"column-2\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d4\u10d1\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e7\u10d8\u10d3\u10d5\u10d8\u10d3\u10d0\u10dc (\u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10db\u10dd\u10e8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\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 (\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d0\u10dc \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">#<\/td><td class=\"column-2\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d4\u10d1\u10d8 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\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 (2 \u10ec\u10d4\u10da\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10ee\u10dc\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d3\u10d0\u10e1\u10d0\u10e8\u10d5\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\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 (\u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10e1\u10d0\u10ec\u10e7\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d8\u10d2\u10dc\u10d8\u10d7)<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">#<\/td><td class=\"column-2\">\u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4, \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">15%<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10db\u10ea\u10e3\u10e0\u10d0\u10d5 \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">\u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">\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 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">\u10e1\u10d0\u10e1\u10dd\u10e4\u10da\u10dd-\u10e1\u10d0\u10db\u10d4\u10e3\u10e0\u10dc\u10d4\u10dd \u10d9\u10dd\u10dd\u10de\u10d4\u10e0\u10d0\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-1\">7<\/td><td class=\"column-2\">\u1ca1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td class=\"column-3\">5%<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-1\">8<\/td><td class=\"column-2\">\u10dd\u10e4\u10e8\u10dd\u10e0\u10e3\u10da\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-1\">9<\/td><td class=\"column-2\">\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-1\">10<\/td><td class=\"column-2\">\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\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-38\">\n\t<td class=\"column-1\">11<\/td><td class=\"column-2\">\u10e3\u10e4\u10d0\u10e1\u10dd \u10db\u10ea\u10e3\u10e0\u10d0\u10d5 \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-39\">\n\t<td class=\"column-1\">12<\/td><td class=\"column-2\">\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 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-40\">\n\t<td class=\"column-1\">13<\/td><td class=\"column-2\">\u10e5\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10db\u10dd\u10e8\u10d5\u10d4\u10d1\u10e3\u10da \u10d3\u10d0 \u10d0\u10e6\u10d8\u10d0\u10e0\u10d4\u10d1\u10e3\u10da \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d1\u10d8\u10e0\u10df\u10d0\u10d6\u10d4 \u10e9\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10da \u10e1\u10d0\u10d5\u10d0\u10da\u10dd \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-41\">\n\t<td class=\"column-1\">14<\/td><td class=\"column-2\">\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-42\">\n\t<td class=\"column-1\">15<\/td><td class=\"column-2\">\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">20%<\/td>\n<\/tr>\n<tr class=\"row-43\">\n\t<td class=\"column-1\">16<\/td><td class=\"column-2\">\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-44\">\n\t<td class=\"column-1\">17<\/td><td class=\"column-2\">\u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td class=\"column-3\">10%<\/td>\n<\/tr>\n<tr class=\"row-45\">\n\t<td class=\"column-1\">18<\/td><td class=\"column-2\">\u10dd\u10e4\u10e8\u10dd\u10e0\u10e3\u10da\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d8<\/td><td class=\"column-3\">15%<\/td>\n<\/tr>\n<tr class=\"row-46\">\n\t<td class=\"column-1\">19<\/td><td class=\"column-2\">\u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10f0\u10dd\u10dc\u10dd\u10e0\u10d0\u10e0\u10d8<\/td><td class=\"column-3\">\u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8\u10d0<\/td>\n<\/tr>\n<tr class=\"row-47\">\n\t<td class=\"column-1\">20<\/td><td class=\"column-2\">\u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 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\u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e3\u10e4\u10d0\u10e1\u10dd \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0, \u10da\u10d8\u10db\u10d8\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ed\u10d0\u10e0\u10d1\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8<\/td><td class=\"column-3\">15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-12 from cache -->\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<h2 style=\"color: white; text-align: center;\"><span style=\"font-size: 36px; color: #000135;\">Georgia &#8211; Business Friendly Country!<\/span><\/h2>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"Business Environment Georgia is a great destination for investors and companies from all around the world with stable economic development, liberal and free market oriented economic policy, low tax rates, signi\ufb01cantly simpli\ufb01ed administrative procedures, low level of corruption and bureaucracy, signi\ufb01cantly decreased number of licenses and permissions, competitively priced workforce, lack of language barrier, advantageous[...]","protected":false},"author":1,"featured_media":1822,"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":[176,149,11,9],"tags":[24,27,29,34,35,38,65,66,67],"class_list":["post-3096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-blog","category-business-news-in-georgia","category-investing-in-georgia","tag-doing-business-in-georgia","tag-free-industrial-zone","tag-free-industrial-zone-enterprise-status","tag-incorporation-in-georgia","tag-information-technology","tag-invest-in-georgia","tag-virtual-zone-entity","tag-virtual-zone-person","tag-virtual-zone-person-status"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) 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