{"id":5020,"date":"2023-01-16T18:30:08","date_gmt":"2023-01-16T18:30:08","guid":{"rendered":"https:\/\/taxconsulting.ge\/?p=5020"},"modified":"2025-05-11T15:31:33","modified_gmt":"2025-05-11T15:31:33","slug":"new-instructions-on-taxation-of-free-industrial-zone-enterprise","status":"publish","type":"post","link":"https:\/\/taxconsulting.ge\/ka\/2023\/01\/16\/new-instructions-on-taxation-of-free-industrial-zone-enterprise\/","title":{"rendered":"\u10d0\u10ee\u10d0\u10da\u10d8 \u10d8\u10dc\u10e1\u10e2\u10e0\u10e3\u10e5\u10ea\u10d8\u10d0 \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 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row vc_row-fluid krth-dhav-dotted\"><div class=\"wpb_column 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\u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0\u10e8\u10d5\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e8\u10d8 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10d4\u10da\u10d8 \u10d0\u10e0\u10d0-\u10e1. \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10d4\u10d9\u10e3\u10d7\u10d5\u10dc\u10d4\u10d1\u10d0 \u10db\u10d8\u10e1 \u10db\u10e3\u10d3\u10db\u10d8\u10d5 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e1, \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3 \u10db\u10e3\u10d3\u10db\u10d8\u10d5 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10d6\u10d4 \u10db\u10d8\u10d9\u10e3\u10d7\u10d5\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d8\u10d7\u10d5\u10d0\u10d6\u10d4.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 2<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10d8\u10e1 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10d0\u10e0\u10d4\u10d9\u10da\u10d0\u10db\u10dd \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e3\u10ec\u10d4\u10d5\u10d3\u10d0 \u10d3\u10d0 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7 \u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d3\u10d0 \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d4\u10d1\u10e1.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0:<\/span><\/h3>\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 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10dc\u10d4\u10d1\u10d0\u10d3\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d8\u10db \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d8\u10db \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d2\u10d0\u10dc\u10d8\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d4\u10d1\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d8\u10db\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e5\u10d5\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\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 \u10db\u10d8\u10d4\u10e0 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10e1\u10d0\u10ec\u10d4\u10d5\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10d8 \u10d3\u10d0, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e8\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10e9\u10d0\u10db\u10dd\u10dc\u10d0\u10d7\u10d5\u10d0\u10da\u10d8, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0\u10e1 \u10e1\u10d0\u10e0\u10d4\u10d9\u10da\u10d0\u10db\u10dd \u10d0\u10e5\u10e2\u10d8\u10d5\u10dd\u10d1\u10d4\u10d1\u10d6\u10d4<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 3<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10e7\u10d8\u10d3\u10e3\u10da\u10dd\u10d1\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7, \u10d0\u10ec\u10e7\u10dd\u10d1\u10e1 \u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10d3\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e7\u10d8\u10d3\u10d8\u10e1 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d8\u10d2\u10dc\u10d8\u10d7 \u10d3\u10d0 \u10db\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0:<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d8\u10db\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10db\u10d8\u10e9\u10dc\u10d4\u10d5\u10d0 \u10d3\u10d0\u10e8\u10d5\u10d4\u10d1\u10e3\u10da\u10d0\u10d3, \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d0\u10d3, \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8, \u10e8\u10d4\u10dc\u10d0\u10ee\u10d5\u10d0. \u10d3\u10d0 \u10d8\u10d2\u10d8\u10d5\u10d4 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10dd\u10e0\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\u10d3\u10d0\u10dc, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1, \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10e3\u10e8\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10e8\u10d4, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10d6\u10d4.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 4<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10e7\u10d8\u10d3\u10e3\u10da\u10dd\u10d1\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d3\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e7\u10d8\u10d3\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7, \u10e0\u10d0\u10d7\u10d0 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8 \u10d0\u10e0 \u10db\u10dd\u10ee\u10d5\u10d3\u10d4\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d0\u10e8\u10d8.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d0\u10db \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10d8\u10db\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db \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 \u10d0\u10e0 \u10e8\u10d4\u10db\u10dd\u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8, \u10d0\u10e0 \u10e8\u10d4\u10db\u10dd\u10d0\u10e5\u10d5\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d0\u10e0 \u10d2\u10d0\u10f0\u10e7\u10d0\u10d5\u10e1 \u10d8\u10d2\u10d8\u10d5\u10d4 \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10d3\u10d0\u10dc, \u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10e9\u10d0\u10d8\u10d7\u10d5\u10d0\u10da\u10dd\u10e1 \u10d3\u10d0\u10e1\u10d0\u10e8\u10d5\u10d4\u10d1\u10d0\u10d3. \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1, \u10ee\u10dd\u10da\u10dd \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10e1 \u10d0\u10e1\u10d4\u10d7 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10d6\u10d4.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 5<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10db \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d8 \u10e8\u10d4\u10d8\u10eb\u10d8\u10dc\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1\u10d2\u10d0\u10dc, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10d7 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10dd\u10dc\u10d4\u10da\u10d6\u10d4 4% \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10e1. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10dc\u10d8\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10dd\u10e1 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d6\u10e0\u10dd \u10e4\u10d0\u10e1\u10d8\u10d3\u10d0\u10dc.<\/span><br \/>\n<span style=\"font-size: 16px;\">\u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \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 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e0\u10d0\u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 15 \u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d6\u10d4<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">1. \u10e0\u10d8\u10d2 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10e8\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\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \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\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0, \u10e0\u10d8\u10d2 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10e8\u10d8 \u10d9\u10d8 \u10d0\u10e1\u10d4\u10d7 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1 \u10d0\u10e0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8. \u1c99\u10d4\u10e0\u10eb\u10dd\u10d3:<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0) \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\u10d3\u10d0\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8 \u10d0\u10e0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d0\u10e0 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d0\u10db \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8\u10e1 \u10d9\u10dd\u10da\u10d4\u10e5\u10e2\u10d8\u10e3\u10e0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e8\u10d8;<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 6<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d8\u10d2\u10d8\u10d5\u10d4\u10d0, \u10e0\u10d0\u10ea \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10e8\u10d8 3 \u10d3\u10d0 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7 4-\u10e8\u10d8.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d8\u10db\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db \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 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0 \u10d0\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10e9\u10d0\u10d8\u10d7\u10d5\u10d0\u10da\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e8\u10d5\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10d3, \u10d0\u10e1\u10d4\u10d7\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10d7 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc, \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10d6\u10dd\u10d2\u10d0\u10d3\u10d8 \u10ec\u10d4\u10e1\u10d8\u10d7. \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d1) \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \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\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8 \u10d0\u10e0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d0\u10e0 \u10e9\u10d0\u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d0\u10db \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8\u10e1 \u10db\u10d8\u10db\u10e6\u10d4\u10d1\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10d9\u10dd\u10da\u10d4\u10e5\u10e2\u10d8\u10e3\u10e0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e8\u10d8.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">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 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10d4\u10da\u10e1 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ed\u10d8\u10e0\u10dd \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">3. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 2017 \u10ec\u10da\u10d8\u10e1 15 \u10d8\u10d5\u10dc\u10d8\u10e1\u10d8\u10e1 N291 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d4\u10d1\u10d8\u10d7, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10d8 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8 \u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0. \u10ee\u10dd\u10da\u10dd \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 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d6\u10d4 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d8\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">4. \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10d8 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4 (\u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d6\u10d4) \u10d0\u10e0\u10d0\u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 15 \u10d3\u10e6\u10d8\u10e1\u10d0. \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10d7\u10d5\u10d4. \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d8\u10d2\u10d8 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10ec\u10da\u10d8\u10e3\u10e0\u10d0\u10d3 \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10ec\u10da\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10ec\u10da\u10d8\u10e1 1 \u10d0\u10de\u10e0\u10d8\u10da\u10d0\u10db\u10d3\u10d4.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">5. \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 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10db\u10dd\u10d1\u10d8\u10d7 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d8 \u10ec\u10d4\u10e1\u10d8\u10d7 \u10dc\u10d4\u10d1\u10d0\u10e7\u10dd\u10e4\u10da\u10dd\u10d1\u10d8\u10d7 \u10e8\u10d4\u10d0\u10e1\u10e0\u10e3\u10da\u10dd\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d8\u10e1, \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e8\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8. \u10db\u10d0\u10dc \u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10d0\u10ea\u10dc\u10dd\u10d1\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1. \u10d0\u10db\u10d0\u10e1\u10d7\u10d0\u10dc, \u10d0\u10db \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0\u10d6\u10d4 \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8\u10e1\u10db\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10d6\u10dd\u10db\u10d4\u10d1\u10d8, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d0\u10dc\u10e5\u10ea\u10d8\u10d4\u10d1\u10d8.<\/span><br \/>\n<span style=\"font-size: 16px;\">\u10d0\u10e1\u10d4\u10d7 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d0\u10d3 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10e3\u10da\u10d8, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10d8\u10d7\u10d0\u10ea \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\u10db \u10e8\u10d4\u10d0\u10e1\u10e0\u10e3\u10da\u10d0 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 7<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10db \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e3\u10ee\u10d0\u10d3\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2, \u10d8\u10e1\u10d4 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10d8 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d4\u10dc.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 2017 \u10ec\u10da\u10d8\u10e1 15 \u10d8\u10d5\u10dc\u10d8\u10e1\u10d8\u10e1 N291 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3:<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d0) \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 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e8\u10d4\u10d0\u10e1\u10e0\u10e3\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d0 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10d8 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10d8\u10d7 \u10db\u10dd\u10db\u10e3\u10e8\u10d0\u10d5\u10d4 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0 \u10de\u10d8\u10e0\u10d4\u10d1\u10d6\u10d4 \u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7 \u2013 \u10d3\u10d0\u10d0\u10d9\u10d0\u10d5\u10dd\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10dd\u10e1 \u10e5. \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e1 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 15 \u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1\u10d0, \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10d2\u10d0\u10dc\u10ea\u10ee\u10d0\u10d3\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d1) \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e8\u10d8 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e8\u10d4\u10d0\u10e1\u10e0\u10e3\u10da\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d3\u10d0\u10e5\u10d8\u10e0\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10e3\u10e8\u10d0\u10d9\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d7\u10d0\u10dc (\u10ee\u10d4\u10da\u10e4\u10d0\u10e1\u10d7\u10d0\u10dc) \u10db\u10d8\u10db\u10d0\u10e0\u10d7 \u2013 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3 \u10d2\u10d0\u10d3\u10d0\u10d8\u10ee\u10d0\u10d3\u10dd\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. , \u10d0\u10e0\u10d0\u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10d7\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 15-\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10ec\u10da\u10d8\u10e1 1 \u10d0\u10de\u10e0\u10d8\u10da\u10d0\u10db\u10d3\u10d4 \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0\u10d8 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d0.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 8<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d8 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e3\u10ec\u10d4\u10d5\u10d3\u10d0. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10d9\u10da\u10d0\u10e1\u10d8\u10e4\u10d8\u10ea\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d2\u10d0\u10dc\u10e1\u10d0\u10ee\u10d8\u10da\u10d5\u10d4\u10da \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\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 \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e8\u10d4\u10d0\u10e1\u10e0\u10e3\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10d0 \u2013 \u10d3\u10d0\u10d0\u10d9\u10d0\u10d5\u10dd\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e0\u10d8\u10ea\u10ee\u10dd\u10e1 \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10e8\u10d8 \u10d3\u10d0 \u10d0\u10e0\u10d0 \u10e3\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10e1 \u10db\u10dd\u10db\u10d3\u10d4\u10d5\u10dc\u10dd \u10d7\u10d5\u10d8\u10e1 15 \u10d3\u10e6\u10d8\u10e1\u10d0. \u10e1\u10d0\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10dd \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10d8\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10ec\u10d0\u10e0\u10e3\u10d3\u10d2\u10d8\u10dc\u10dd\u10e1 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e8\u10d4\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">1. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">2. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8 \u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10de\u10d8\u10e0\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d8\u10ef\u10d0\u10e0\u10d8\u10d7, \u10e3\u10d6\u10e3\u10e4\u10e0\u10e3\u10e5\u10e2\u10d8\u10d7, \u10e5\u10d8\u10e0\u10d0\u10d5\u10dc\u10dd\u10d1\u10d8\u10d7 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10db\u10e1\u10d2\u10d0\u10d5\u10e1\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10e3\u10da \u10db\u10d8\u10ec\u10d8\u10e1 \u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d6\u10d4 (\u10d0\u10dc \u10db\u10d8\u10e1 \u10dc\u10d0\u10ec\u10d8\u10da\u10d6\u10d4) \u10d0\u10dc\/\u10d3\u10d0 \u10e8\u10d4\u10dc\u10dd\u10d1\u10d4\u10d1\u10e1\u10d0 \u10d3\u10d0 \u10dc\u10d0\u10d2\u10d4\u10d1\u10dd\u10d1\u10d4\u10d1\u10d6\u10d4 (\u10d0\u10dc \u10db\u10d0\u10d7 \u10dc\u10d0\u10ec\u10d8\u10da\u10d6\u10d4). \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1\/\u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d8\u10db\u10d0\u10d5\u10d4 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10e3\u10da\u10d8, \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 \u10e3\u10eb\u10e0\u10d0\u10d5\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d3\u10d0\u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1 \u10e1\u10d0\u10d2\u10d0\u10dc\u10db\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10da\u10dd \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0\u10e8\u10d8 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10e3\u10eb\u10e0\u10d0\u10d5\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d0 \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1 \u10e1\u10d0\u10d2\u10d0\u10dc\u10db\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10da\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e8\u10d8 \u10d0\u10dc\/\u10d3\u10d0 \u10e3\u10db\u10d0\u10e6\u10da\u10d4\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1. \u10e1\u10d0\u10d2\u10d0\u10dc\u10db\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10da\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">3. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10db\u10d8\u10ec\u10d0\u10e1.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 9<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10e4\u10dd\u10d7\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d0\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10db\u10d0 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10db \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10e8\u10d4\u10e0\u10e9\u10d4\u10e3\u10da 2000 \u10db2 \u10db\u10d8\u10ec\u10d8\u10e1 \u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d6\u10d4 \u10d0\u10d0\u10e8\u10d4\u10dc\u10d0 \u10d3\u10d0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e9\u10d0\u10e3\u10e8\u10d5\u10d0 \u10d0\u10d5\u10e2\u10dd\u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10dd\u10dc\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10dd\u10d8\u10ea\u10d0\u10d5\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10e1\u10dc\u10dd\u10e1, \u10e1\u10d0\u10ec\u10e7\u10dd\u10d1\u10e1, \u10dd\u10e4\u10d8\u10e1\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10e1\u10d0\u10d3\u10d8\u10da\u10dd\u10e1.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d8\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10d4\u10d1\u10e1 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d7, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3.<\/span><\/p>\n<h3><span style=\"text-decoration: underline; font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 10<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10e5\u10e3\u10d7\u10d0\u10d8\u10e1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10db\u10d0 \u10e5\u10e3\u10d7\u10d0\u10d8\u10e1\u10d8\u10e1 \u10e2\u10d8\u10d6\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da 230 000 \u10d9\u10d5\u10d0\u10d3\u10e0\u10d0\u10e2\u10e3\u10da \u10db\u10d4\u10e2\u10e0 \u10e2\u10d4\u10e0\u10d8\u10e2\u10dd\u10e0\u10d8\u10d0\u10d6\u10d4 \u10e8\u10d4\u10dc\u10dd\u10d1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d0\u10e6\u10ed\u10e3\u10e0\u10d5\u10d8\u10da\u10dd\u10d1\u10d0 \u10d0\u10d0\u10e8\u10d4\u10dc\u10d0.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10d8 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 (\u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10db\u10d8\u10ec\u10d0) \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d7 \u10d8\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10d4\u10d1\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d8 11<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10e5\u10e3\u10d7\u10d0\u10d8\u10e1\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10db\u10d0 \u10e8\u10d4\u10dc\u10dd\u10d1\u10d0 \u10d3\u10d0 \u10db\u10d0\u10e1\u10d6\u10d4 \u10db\u10d8\u10db\u10d0\u10d2\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10d8\u10ec\u10d0 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d8\u10ef\u10d0\u10e0\u10d8\u10d7 \u10d2\u10d0\u10d3\u10d0\u10e1\u10ea\u10d0.<\/span><\/p>\n<h3><span style=\"font-size: 16px;\">\u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\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, \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10d8 \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da \u10e5\u10dd\u10dc\u10d4\u10d1\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10db\u10d8\u10ec\u10d8\u10e1 \u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d6\u10d4 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10e8\u10d4\u10e6\u10d0\u10d5\u10d0\u10d7\u10d8\u10d7 \u10d5\u10d4\u10e0 \u10d8\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10d4\u10d1\u10e1.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3><span style=\"font-size: 16px;\">\u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/span><\/h3>\n<p><span style=\"font-size: 16px;\">\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd\u10e1\u10d8\u10e1 2022 \u10ec\u10da\u10d8\u10e1 29 \u10d3\u10d4\u10d9\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 N33543 \u10d1\u10e0\u10eb\u10d0\u10dc\u10d4\u10d1\u10d8\u10d7, \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10db\u10d4\u10d7\u10dd\u10d3\u10e3\u10e0 \u10d8\u10dc\u10e1\u10e2\u10e0\u10e3\u10e5\u10ea\u10d8\u10d0\u10e1 \u10e3\u10d0\u10db\u10e0\u10d0\u10d5 \u10d0\u10e5\u10d0\u10db\u10d3\u10d4 \u10e3\u10ea\u10dc\u10dd\u10d1 \u10d7\u10d4\u10db\u10d0\u10d6\u10d4 \u10de\u10d0\u10e1\u10e3\u10ee\u10d8 \u10d2\u10d0\u10d4\u10ea\u10d0.<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d0\u10dc\/\u10d3\u10d0 \u10e8\u10d4\u10d9\u10d8\u10d7\u10ee\u10d5\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d8\u10dc\u10d3\u10e3\u10e1\u10e2\u10e0\u10d8\u10e3\u10da\u10d8 \u10d6\u10dd\u10dc\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10d2\u10d7\u10ee\u10dd\u10d5\u10d7 <a href=\"https:\/\/taxconsulting.ge\/ka\/\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7\/\">\u10d3\u10d0\u10d2\u10d5\u10d8\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d8\u10d7,<\/a> \u10e9\u10d5\u10d4\u10dc \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e1 \u10db\u10d6\u10d0\u10d3 \u10d5\u10d0\u10e0\u10d7 \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10dd\u10d7.<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"Introduction According to the order of the head of the Revenue Service N33543 of December 29, 2022, the methodical instruction on taxation of\u00a0 Free Industrial Zone Enterprise was approved. The methodical reference explains the rules of activity of the Free Industrial Zone Enterprise, including the permitted and prohibited activities, and the rules for using tax[...]","protected":false},"author":1,"featured_media":5021,"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":[176,149,5,9,15],"tags":[32,162,163,160,161,165,164],"class_list":["post-5020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-blog","category-free-industrial-zone","category-investing-in-georgia","category-tax-news","tag-free-zones-in-georgia","tag-taxation-of-free-zone-companies","tag-taxation-of-free-zone-companies-in-georgia","tag-taxation-of-free-zone-company","tag-taxation-of-free-zone-company-in-georgia","tag-taxation-of-free-zone-entities-in-georgia","tag-taxation-of-free-zone-entity-in-georgia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium 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