{"id":2705,"date":"2026-07-15T11:37:32","date_gmt":"2026-07-15T11:37:32","guid":{"rendered":"https:\/\/salmon-leopard-748704.hostingersite.com\/?page_id=2705"},"modified":"2026-09-28T08:51:46","modified_gmt":"2026-09-28T08:51:46","slug":"vat-services","status":"publish","type":"page","link":"https:\/\/arqaamuae.com\/ar\/vat-services\/","title":{"rendered":"VAT Services"},"content":{"rendered":"

\n\t\t\t\t

\n\t\t

\n\t\t\t\t\t

\n\t\t

\n\t\t\t\t

\n\t\t\t\t\t

\u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/div>\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0633\u062c\u0644\u0627\u062a \u062f\u0642\u064a\u0642\u0629. \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0645\u0648\u0639\u062f\u0647\u0627. \u062a\u0648\u062c\u064a\u0647 \u0648\u0627\u0636\u062d.<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u062f\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0623\u0639\u0645\u0627\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u062f\u0648\u0646 \u0639\u0628\u0621 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0645\u0641\u0631\u062f\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t \n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\u0627\u0633\u062a\u0643\u0634\u0641 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u062f\u064a\u0646\u0627<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u062f\u0639\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0645\u0633\u062a\u0634\u0627\u0631 \u0645\u062e\u0635\u0635 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u062a\u0642\u062f\u064a\u0645 \u062f\u0642\u064a\u0642 \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t $\"\"$ \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
5%<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0639\u0644\u0649 \u0645\u0639\u0638\u0645 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
375 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0627\u0644\u062d\u062f \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
187.5 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062d\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0637\u0648\u0639\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0627\u0644\u062b\u0627\u0645\u0646 \u0648\u0627\u0644\u0639\u0634\u0631\u0648\u0646<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0645\u0639\u062a\u0627\u062f \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t $\"\"$ \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0644\u0627 \u0627\u0644\u062a\u062e\u0645\u064a\u0646.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0627\u0639\u0631\u0641 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0646\u0634\u0627\u0637\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0641\u0639\u0644\u0647 \u0628\u0639\u062f \u0630\u0644\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0641\u0647\u0645 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0647\u0644 \u064a\u062d\u062a\u0627\u062c \u0639\u0645\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0628\u0646\u0633\u0628\u0629 5% \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u062a\u0648\u0631\u064a\u062f\u0627\u062a\u0647\u0627 \u0648\u0648\u0627\u0631\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 375,000 \u062f\u0631\u0647\u0645 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u0628\u064a\u0646\u0645\u0627 \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0637\u0648\u0639\u064a \u0645\u062a\u0627\u062d\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 187,500 \u062f\u0631\u0647\u0645. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0623\u0648 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0631\u062a\u062c\u0639\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0625\u0644\u0649 \u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0645\u0643\u0646 \u062a\u062c\u0646\u0628\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u062a\u0646\u0637\u0628\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 5% \u0639\u0644\u0649 \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u064a\u0646\u0637\u0628\u0642 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 375,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0637\u0648\u0639\u064a \u0645\u062a\u0627\u062d\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 187,500 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u062a\u062c\u0639\u0627\u062a \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u062a\u062d\u0642\u0642 \u0645\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0639\u0645\u0644\u0643 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0643\u0627\u0645\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062e\u062f\u0645\u0627\u062a\u0646\u0627 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062e\u062f\u0645\u0629 \u0643\u0627\u0645\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u063a\u0637\u064a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u062a\u0642\u064a\u064a\u0645 \u0623\u0647\u0644\u064a\u062a\u0643\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0637\u0644\u0628 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0645\u0646 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0646\u0647\u0627\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0644\u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0642\u062f\u064a\u0645 \u0639\u0648\u0627\u0626\u062f \u062f\u0642\u064a\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u062f\u062f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u0645\u062d\u0627\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u064a\u062f\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0644\u062f\u064a\u0646\u0627 \u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u062d\u062a\u0649 \u062a\u0638\u0644 \u062d\u0633\u0627\u0628\u0627\u062a\u0643 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u064a\u0642\u062f\u0645 \u0645\u0633\u062a\u0634\u0627\u0631\u0648\u0646\u0627 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0639\u0644\u0627\u062c\u0627\u062a \u0648\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u062c\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062b\u063a\u0631\u0627\u062a\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0639\u0645\u0644\u0643 \u0644\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0648 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0639 \u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t\t
\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0648\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u062a\u0635\u062d\u064a\u062d\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u062a\u062d\u062f\u062b \u0625\u0644\u0649 \u0623\u062d\u062f \u0645\u0633\u062a\u0634\u0627\u0631\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u064a\u0648\u0645<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0639\u0645\u0644\u064a\u0629 \u0628\u0633\u064a\u0637\u0629 \u0645\u0646 \u0623\u0631\u0628\u0639 \u062e\u0637\u0648\u0627\u062a<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u2013 \u0623\u0635\u0628\u062d \u0628\u0633\u064a\u0637\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062a\u062f\u064a\u0631 ARQAAM \u0639\u0645\u0644\u064a\u0629 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0646\u064a\u0627\u0628\u0629\u064b \u0639\u0646\u0643\u060c \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0643\u0627\u0645\u0644\u0629 \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0648\u0627\u0636\u062d\u064b\u0627 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t $\"\"$ \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
01<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0647\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0648\u062d\u062c\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0645\u0633\u0627\u0631 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0635\u062d\u064a\u062d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
02<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0648\u062b\u064a\u0642\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u062f\u0644\u0629 \u062f\u0648\u0631\u0627\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0641\u0648\u0636\u0629 \u0628\u0627\u0644\u062a\u0648\u0642\u064a\u0639.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
03<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0648\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0635\u0629 EmaraTax \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
04<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u062d\u0646 \u0646\u0631\u0627\u0642\u0628 \u0627\u0644\u0637\u0644\u0628\u060c \u0648\u0646\u0633\u062a\u062c\u064a\u0628 \u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0646\u0624\u0643\u062f \u062a\u0633\u062c\u064a\u0644\u0643 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0631\u0642\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (TRN) \u0628\u0645\u062c\u0631\u062f \u0625\u0635\u062f\u0627\u0631\u0647\u0645\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0625\u0631\u062c\u0627\u0639 \u062f\u0642\u064a\u0642 \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u063a\u064a\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u0629\u060c \u0648\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0641\u0627\u0626\u062a\u0629 \u0625\u0644\u0649 \u062a\u0639\u0631\u064a\u0636 \u0639\u0645\u0644\u0643 \u0644\u0639\u0642\u0648\u0628\u0627\u062a\u060c \u0648\u0627\u0633\u062a\u0639\u0644\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a\u0629\u060c \u0648\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u062c\u0646\u0628\u0647\u0627.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u064a\u0642\u0648\u0645 ARQAAM \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0628\u064a\u0639\u0627\u062a\u0643 \u0648\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u0643 \u0648\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0648\u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0643\u0644 \u0625\u0642\u0631\u0627\u0631 \u062f\u0642\u064a\u0642\u064b\u0627 \u0648\u0645\u0648\u062b\u0642\u064b\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u0627\u0633\u0645\u062d \u0644\u0640 ARQAAM \u0628\u0625\u062f\u0627\u0631\u0629 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u064a\u063a\u0637\u064a \u062f\u0639\u0645\u0646\u0627 \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t- \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u062f\u062f<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0628\u0646\u0648\u062f \u0627\u0644\u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0639\u0643\u0633\u064a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0627\u0644\u0631\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062c\u062f\u0627\u0648\u0644 \u0645\u0646\u0638\u0645\u0629 \u0648\u0633\u062c\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t $\"\"$ \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0645\u062e\u0635\u0635 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0630\u064a \u064a\u0641\u0647\u0645 \u0623\u0639\u0645\u0627\u0644\u0643 \u0648\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0648\u0633\u062c\u0644 \u0627\u0644\u0645\u0644\u0641\u0627\u062a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a ARQAAM<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0635\u0645\u0645 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u0634\u0631\u0643\u062a\u0643<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0625\u0646\u0643 \u062a\u062a\u0644\u0642\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u062c\u0631\u062f \u062e\u062f\u0645\u0629 \u0625\u0631\u062c\u0627\u0639 \u0627\u0644\u0645\u0644\u0641\u0627\u062a. \u0633\u062a\u062a\u0644\u0642\u0649 \u0634\u0631\u064a\u0643\u064b\u0627 \u0645\u0648\u062b\u0648\u0642\u064b\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0633\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0645\u062e\u062a\u0635\u0648\u0646 \u0641\u064a \u0645\u062c\u0627\u0644\u0643 \u0627\u0644\u0645\u0627\u0644\u064a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062f\u0639\u0645 \u062f\u0642\u064a\u0642 \u0648\u0645\u062a\u0648\u0627\u0641\u0642 \u0648\u062d\u062f\u064a\u062b \u0645\u0646 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0641\u0647\u0645\u0648\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0645\u0633\u062a\u0634\u0627\u0631 \u062d\u0633\u0627\u0628 \u0645\u062e\u0635\u0635<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0646\u0642\u0637\u0629 \u0627\u062a\u0635\u0627\u0644 \u0648\u0627\u062d\u062f\u0629 \u062a\u0639\u0631\u0641 \u0639\u0645\u0644\u0643 \u0648\u0633\u062c\u0644\u0627\u062a\u0643 \u0648\u0639\u0627\u0626\u062f\u0627\u062a\u0643 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0645\u0639\u0631\u0641\u0629 \u0639\u0645\u0644\u064a\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\u0642\u0648\u0627\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642\u060c \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0631\u062c\u0627\u0639.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0633\u062c\u0644\u0627\u062a\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u062a\u064a\u0646.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062a\u062d\u0648\u0644 \u0633\u0631\u064a\u0639<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062d\u0641\u0638 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0633\u0631\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0639\u0646\u062f\u0645\u0627 \u064a\u062d\u062a\u0627\u062c \u0639\u0645\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u062f\u0639\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
\n\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u062e\u0628\u0631\u0629 \u0645\u062b\u0628\u062a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0622\u0644\u0627\u0641 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0645\u062c\u0627\u0646\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t<\/div>\n\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u062a\u064a \u0623\u0643\u0645\u0644\u062a \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0627\u0644\u0623\u0648\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062d\u062a\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u0642\u062f\u0629\u060c \u064a\u0633\u0627\u0639\u062f ARQAAM \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0628\u0642\u0627\u0621 \u0645\u062a\u0648\u0627\u0641\u0642\u064a\u0646 \u0648\u0645\u0646\u0638\u0645\u064a\u0646 \u0648\u0645\u0633\u064a\u0637\u0631\u064a\u0646 \u0641\u064a \u0643\u0644 \u0625\u0645\u0627\u0631\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u0627\u0646\u0636\u0645 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062b\u0642 \u0641\u064a ARQAAM \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0623\u0633\u0626\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u062d\u0648\u0644 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0625\u062c\u0627\u0628\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u062d\u0648\u0644 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629\u060c \u0648\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0648\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0642\u064a\u0645\u0629 \u062a\u0648\u0631\u064a\u062f\u0627\u062a\u0647\u0627 \u0648\u0648\u0627\u0631\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 375,000 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a \u062e\u0644\u0627\u0644 \u0627\u0644\u0640 12 \u0634\u0647\u0631\u064b\u0627 \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u0623\u0648 \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0648\u0642\u0639 \u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u062e\u0644\u0627\u0644 \u0627\u0644\u062b\u0644\u0627\u062b\u064a\u0646 \u064a\u0648\u0645\u064b\u0627 \u0627\u0644\u0642\u0627\u062f\u0645\u0629. \u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0637\u0648\u0639\u064a \u0645\u062a\u0627\u062d\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 187,500 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u064a\u0639\u062a\u0645\u062f \u0648\u0642\u062a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0639\u0644\u0649 \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u060c \u0648\u062f\u0642\u0629 \u0627\u0644\u0637\u0644\u0628\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628. \u0642\u062f \u064a\u062a\u0645 \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0645\u064f\u0639\u062f \u062c\u064a\u062f\u064b\u0627 \u062e\u0644\u0627\u0644 \u0639\u062f\u0629 \u0623\u064a\u0627\u0645 \u0639\u0645\u0644\u060c \u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u0636\u0645\u0648\u0646.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u0642\u062f \u064a\u0624\u062f\u064a \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0623\u0648 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f \u0623\u0648 \u0623\u064a \u0641\u0634\u0644 \u0622\u062e\u0631 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636 \u0639\u0642\u0648\u0628\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u064a\u0633\u0627\u0639\u062f ARQAAM \u0639\u0644\u0649 \u062a\u062a\u0628\u0639 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0644\u0643 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u062a\u0628\u0644\u063a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0642\u062f \u062a\u062d\u062f\u062f \u0641\u062a\u0631\u0629 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0634\u0647\u0631\u064a\u060c \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062c\u0644.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u0642\u062f \u062a\u0642\u0648\u0645 \u0625\u062d\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0625\u062f\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062f\u0627\u062e\u0644\u064a\u064b\u0627\u060c \u0648\u0644\u0643\u0646 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0630\u064a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a\u060c \u0648\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0639\u0643\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u062a\u062a\u0636\u0645\u0646 \u0639\u0627\u062f\u0629\u064b \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u0648\u0636 \u0628\u0627\u0644\u062a\u0648\u0642\u064a\u0639\u060c \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0623\u062f\u0644\u0629 \u062f\u0648\u0631\u0627\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\u0646\u0639\u0645. \u064a\u0645\u0643\u0646 \u0644\u0640 ARQAAM \u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u062c\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u062b\u0627\u0626\u0642\u060c \u0648\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0623\u0648 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t
\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\u0647\u0644 \u0623\u0646\u062a \u0639\u0644\u0649 \u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0645\u062a\u062b\u0627\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u061f<\/div>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t
\u062f\u0639 ARQAAM \u062a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0627\u0645\u062a\u062b\u0627\u0644\u0643 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
\u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u062a\u0633\u062c\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062d\u062a\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u062a\u062f\u064a\u0631 ARQAAM \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0628\u062f\u0642\u0629 \u062d\u062a\u0649 \u064a\u0638\u0644 \u0639\u0645\u0644\u0643 \u0645\u062d\u0645\u064a\u064b\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\u0627\u062d\u062c\u0632 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062c\u0627\u0646\u064a\u0629 \u0628\u0634\u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u064a\u0648\u0645<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"
VAT SERVICES IN THE UAE Accurate VAT Filing for UAE Businesses Clean VAT records. On-time returns. Clear guidance. We manage your entire VAT process, from registration and bookkeeping to return filing, so your business can meet its obligations without the stress of doing it yourself. Check VAT Compliance Explore Our VAT Services FTA-focused VAT support […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_gspb_post_css":"","footnotes":""},"class_list":["post-2705","page","type-page","status-publish","hentry"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/pages\/2705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/comments?post=2705"}],"version-history":[{"count":32,"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/pages\/2705\/revisions"}],"predecessor-version":[{"id":3585,"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/pages\/2705\/revisions\/3585"}],"wp:attachment":[{"href":"https:\/\/arqaamuae.com\/ar\/wp-json\/wp\/v2\/media?parent=2705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}