{"id":4973,"date":"2022-05-09T17:21:22","date_gmt":"2022-05-09T17:21:22","guid":{"rendered":"https:\/\/taxconsulting.ge\/?p=4973"},"modified":"2025-05-11T15:31:33","modified_gmt":"2025-05-11T15:31:33","slug":"short-review-of-profit-tax-in-georgia","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2022\/05\/09\/\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1-\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1-\u10db\u10dd\u10d9\u10da\/","title":{"rendered":"\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dd\u10d9\u10da\u10d4 \u10db\u10d8\u10db\u10dd\u10ee\u10d8\u10da\u10d5\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\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8<\/span><\/h2>\n<h6><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10d8\u10e1 \u2013 15%.<\/span><\/h6>\n<pre><a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717\"><span style=\"text-decoration: underline; font-family: georgia, palatino; font-size: 16px;\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8:<\/span><\/a><\/pre>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0;<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc;<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10d0\u10e1\u10dd \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0;<\/span><br \/>\n<span style=\"font-family: georgia, palatino; font-size: 16px;\">4. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da \u10e8\u10d4\u10d6\u10e6\u10e3\u10d3\u10e3\u10da \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\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;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0\u10e1 \u10d3\u10d0\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10d2\u10d0\u10db\u10dd\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1\/\u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10ef\u10d0\u10db\u10d8\u10e1 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 0,85-\u10d8\u10d7.<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0<\/span><\/h2>\n<pre><span style=\"text-decoration: underline; font-family: georgia, palatino; font-size: 16px;\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0\u10d3 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8:<\/span><\/pre>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10db\u10ee\u10d0\u10e0\u10d4\u10e1\u10d7\u10d0\u10dc (\u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0 \u10db\u10dd\u10d3\u10d4\u10da\u10e1) \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0\u10e1, \u10d7\u10e3 \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d8 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d3\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d3\u10d0 \u10db\u10d0\u10d7\u10d8 \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d0 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0\u10e1 \u10d0\u10ee\u10d3\u10d4\u10dc\u10e1 \u10d2\u10d0\u10e0\u10d8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d6\u10d4;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10d9\u10dd\u10dc\u10e2\u10e0\u10dd\u10da\u10d8\u10e0\u10d4\u10d1\u10d0\u10d3\u10d8 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0, \u10d7\u10e3 \u10e2\u10e0\u10d0\u10dc\u10d6\u10d0\u10e5\u10ea\u10d8\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10de\u10e0\u10d8\u10dc\u10ea\u10d8\u10de\u10e1;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc\/\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d7\u10d0\u10dc \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0, \u10d7\u10e3 \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10e0\u10d8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e1\u10d8 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d3\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8\u10e1\u10d2\u10d0\u10dc.<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10d0\u10e0\u10d0\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \/ \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8<\/span><\/h2>\n<pre><span style=\"font-family: georgia, palatino; font-size: 16px;\"><span style=\"text-decoration: underline;\">\u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d0\u10e0\u10d8\u10e1:<\/span><\/span><\/pre>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d7\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1, \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d0\u10dc \u10d9\u10dd\u10db\u10de\u10d4\u10dc\u10e1\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d0;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10db\u10d8\u10d9\u10e0\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1\u10d2\u10d0\u10dc \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d8\u10db \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10d8\u10e1\u10d0, \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d8 \u10ec\u10d4\u10e1\u10d8\u10d7, \u10d0\u10dc \u10e0\u10dd\u10ea\u10d0 \u10e2\u10d5\u10d8\u10e0\u10d7\u10d8. \u10e8\u10d4\u10dc\u10d8\u10e8\u10d5\u10dc\u10d0\/\u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1\/\u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d8\u10e1\u10d0\u10e1 \u10d2\u10d0\u10d8\u10ea\u10d4\u10db\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">4. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d7\u10d0 \u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10ec\u10da\u10d8\u10e3\u10e0 \u10e1\u10d0\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d6\u10d4 \u10d6\u10d4\u10d5\u10d8\u10d7 \u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10d6\u10d4 (\u10e1\u10d4\u10e1\u10ee\u10d6\u10d4) \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">5. \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\u10d2\u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10e1\u10d0\u10e1 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d8\u10db \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1\u10d0, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0 \u10e1\u10d0\u10d5\u10d0\u10ed\u10e0\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1\u10d7\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d7\u10d0\u10dc.<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">4. \u10d0\u10e0\u10d0\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \/ \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8<\/span><\/h2>\n<pre><span style=\"text-decoration: underline; font-family: georgia, palatino; font-size: 16px;\">\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d3\u10d0\u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8:<\/span><\/pre>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10db\u10dd\u10e8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e1\u10d4\u10e1\u10ee\u10dd \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d4\u10d1\u10d8;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10ec\u10d0\u10e0\u10db\u10dd\u10d8\u10e8\u10d5\u10d0 \u10e1\u10d0\u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10dd \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e4\u10e3\u10eb\u10d5\u10d4\u10da\u10d6\u10d4;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10d0\u10d5\u10d0\u10dc\u10e1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">4. \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d0\u10dc\/\u10d3\u10d0 \u10d0\u10db \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">5. \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 \u10e3\u10d0\u10e0\u10e7\u10dd\u10e4\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd \u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10dd\u10d1\u10d8\u10da\u10d8 \u10d6\u10d0\u10e0\u10d0\u10da\u10d8.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">6. \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1, \u10d0\u10d2\u10e0\u10d4\u10d7\u10d5\u10d4 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10e8\u10d8 \u10e8\u10d4\u10e2\u10d0\u10dc\u10d8\u10da\u10d8 \u10e8\u10d4\u10dc\u10d0\u10e2\u10d0\u10dc\u10d8 \u10d0\u10dc\/\u10d3\u10d0 \u10ec\u10d8\u10da\u10d8\u10e1\/\u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10d4\u10dc\u10d0\u10d3 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10dc\u10d0\u10e2\u10d0\u10dc\u10d8 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d0\u10e6\u10d8\u10d0\u10e0\u10d4\u10d1\u10e3\u10da \u10d0\u10e5\u10ea\u10d8\u10d0\u10d6\u10d4 \u10d2\u10d0\u10dc\u10d7\u10d0\u10d5\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10ea\u10d8\u10d8\u10e1\u10d0\/\u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1\u10d0. \u10d2\u10d0\u10ea\u10d5\u10da\u10d0.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">7. \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10d0\u10dc \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d6\u10d4 (\u10d2\u10d0\u10e0\u10d3\u10d0 \u10e3\u10ea\u10ee\u10dd\u10d4\u10d7\u10e8\u10d8 \u10d0\u10e6\u10d8\u10d0\u10e0\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d1\u10d8\u10e0\u10df\u10d0\u10d6\u10d4 \u10d2\u10d0\u10dc\u10d7\u10d0\u10d5\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e1\u10d4\u10e1\u10ee\u10dd \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10e1\u10d0).<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">5. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10e6\u10d3\u10d2\u10d4\u10dc\u10d0<\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10d7\u10e3 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da\u10d8 \u10e1\u10d0\u10e1\u10d4\u10e1\u10ee\u10dd \u10e4\u10d0\u10e1\u10d8\u10d0\u10dc\u10d8 \u10e5\u10d0\u10e6\u10d0\u10da\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10e8\u10d8 \u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10dd\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 (\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\/\u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8) \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10db\u10dd\u10d7\u10ee\u10dd\u10d5\u10dc\u10d8\u10e1 \u10d3\u10d0\u10d9\u10db\u10d0\u10e7\u10dd\u10e4\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10d3\u10d0\u10d6\u10d0\u10e0\u10d0\u10da\u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0 (\u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0), \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10dd\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10d8\u10d1\u10e0\u10e3\u10dc\u10dd\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d0. \u10d0\u10d3\u10e0\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d2\u10d0\u10db\u10dd\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10d7\u10e3 \u10d2\u10d0\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10e1\u10d4\u10e1\u10ee\u10d8\/\u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10d0, \u10d0\u10dc \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10d8\u10e5\u10dc\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10e1\u10d0\u10dc\u10d0\u10ea\u10d5\u10da\u10dd\u10d3, \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d3\u10d0\u10d0\u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10dd\u10e1 \u10d3\u10d0 \u10d3\u10d0\u10d8\u10d1\u10e0\u10e3\u10dc\u10dd\u10e1 \u10d0\u10d3\u10e0\u10d4 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10d2\u10d0\u10db\u10dd\u10d7\u10d5\u10da\u10d8\u10da\u10d8. \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1\/\u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d0\u10dc \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d4\u10dc\u10e1\u10d0\u10ea\u10d8\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">6. \u10e3\u10e4\u10d0\u10e1\u10dd \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10e1 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8<\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">1. \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d0\u10dc \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10db\u10d8\u10d6\u10dc\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1, \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d0\u10dc \u10d9\u10dd\u10db\u10de\u10d4\u10dc\u10e1\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3, \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10e3\u10e4\u10d0\u10e1\u10dd \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\u10d3;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">2. \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e3\u10e4\u10d0\u10e1\u10dd \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\u10d3 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10db\u10d0\u10e0\u10d0\u10d2\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d4\u10e4\u10d8\u10ea\u10d8\u10e2\u10d8 \u10db\u10d8\u10e1\u10d8 \u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e4\u10d8\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10db\u10d4\u10dc\u10e2\u10e8\u10d8;<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">3. \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10e1\u10d0\u10ec\u10d4\u10d5\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\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10ec\u10d8\u10dc\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 1 1 TP3 \u10e2, \u10ee\u10dd\u10da\u10dd \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 1 1TP3 \u10e2, \u10d7\u10e3 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1. \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d2\u10d0\u10ec\u10d4\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\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10d8\u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10d0 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d1\u10dd\u10da\u10dd\u10db\u10d3\u10d4 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8\u10e1 1 %-\u10d8\u10d7.<\/span><\/p>\n<h2><span style=\"font-family: georgia, palatino; font-size: 16px;\">7. \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino; font-size: 16px;\">\u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0\u10e8\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10ee\u10d8\u10da\u10d4\u10d7 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10d7\u10d4\u10db\u10d4\u10d1\u10d8 <a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717\">\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<\/a>.<\/span><\/p>\n<p><span style=\"font-size: 16px; font-family: georgia, palatino;\">\u10e8\u10d4\u10d2\u10d8\u10eb\u10da\u10d8\u10d0\u10d7 \u10e9\u10d0\u10db\u10dd\u10e2\u10d5\u10d8\u10e0\u10d7\u10dd\u10d7 \u10e9\u10d5\u10d4\u10dc\u10d8 \u10d1\u10e0\u10dd\u10e8\u10e3\u10e0\u10d0 \u10d0\u10db \u10e1\u10e2\u10d0\u10e2\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 <a href=\"https:\/\/taxconsulting.ge\/Documents\/LABOUR CODE OF GEORGIA - SHORT REVIEW - I&D CONSULTING - 2022.pdf\">\u10d0\u10e5<\/a>.<\/span><\/p>\n\n\t\t<\/div>\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\"><\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"1. INTRODUCTION The profit tax rate in Georgia is - 15%. The following shall be subject to profit taxation: 1. Distributed profit; 2. Costs incurred or other payments not related to economic activity; 3. Free delivery of goods\/services and\/or transfer of funds; 4. Representation expenses paid in excess of a limited amount determined under the[...]","protected":false},"author":1,"featured_media":4947,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[149,3,7,9,15],"tags":[141,140,147,148,142,143,138,139,144,146,145],"class_list":["post-4973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-cit","category-incorporation","category-investing-in-georgia","category-tax-news","tag-company-tax","tag-company-tax-in-georgia","tag-corporate-income-tax","tag-corporate-income-tax-in-georgia","tag-corporate-tax","tag-corporate-tax-in-georgia","tag-profit-tax","tag-profit-tax-in-georgia","tag-tax-code-of-georgia","tag-taxation-in-georgia","tag-taxes-in-georgia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Profit Tax in Georgia - Main Topics - Short Review<\/title>\n<meta name=\"description\" content=\"Short Review of corporate profit tax in Georgia. 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