{"id":5146,"date":"2026-02-20T00:54:04","date_gmt":"2026-02-20T00:54:04","guid":{"rendered":"https:\/\/dopay.com\/?post_type=knowledgehub&#038;p=5146"},"modified":"2026-02-20T01:30:12","modified_gmt":"2026-02-20T01:30:12","slug":"%d8%a5%d8%b2%d8%a7%d9%8a-%d8%aa%d9%82%d9%81%d9%84-%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-2025-%d9%85%d9%86-%d8%ba%d9%8a%d8%b1-%d9%85%d8%a7-%d8%aa%d9%81%d9%88%d9%91%d8%aa-%d8%a3%d9%8a-%d8%aa%d9%81%d8%a7%d8%b5","status":"publish","type":"knowledgehub","link":"https:\/\/dopay.com\/ar\/knowledge-hub\/%d8%a5%d8%b2%d8%a7%d9%8a-%d8%aa%d9%82%d9%81%d9%84-%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-2025-%d9%85%d9%86-%d8%ba%d9%8a%d8%b1-%d9%85%d8%a7-%d8%aa%d9%81%d9%88%d9%91%d8%aa-%d8%a3%d9%8a-%d8%aa%d9%81%d8%a7%d8%b5\/","title":{"rendered":"\u0625\u0632\u0627\u064a \u062a\u0642\u0641\u0644 \u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0645\u0627 \u062a\u0641\u0648\u0651\u062a \u0623\u064a \u062a\u0641\u0627\u0635\u064a\u0644"},"content":{"rendered":"\n<section class=\"single-blog\">\n    <div class=\"container\">\n        <div class=\"row justify-content-center\">\n                            <div class=\"content\"> \n                    <p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0641\u064a \u0645\u0635\u0631\u060c \u063a\u0644\u0637\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u062a\u0642\u0641\u064a\u0644 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629 \u0645\u0645\u0643\u0646 \u062a\u062e\u0644\u064a \u062a\u0635\u0644\u064a\u062d \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u062f\u064a \u0641\u064a \u064a\u0646\u0627\u064a\u0631 \u0639\u0645\u0644\u064a\u0629 \u0645\u0631\u0647\u0642\u0629 \u062c\u062f\u0627\u064b. \u0645\u0645\u0643\u0646 \u062a\u0639\u0645\u0644 \u0645\u0631\u062a\u0628\u0627\u062a \u062f\u064a\u0633\u0645\u0628\u0631 \u0648\u062a\u0641\u062a\u0643\u0631 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\u0633\u0628\u062a\u0645\u0628\u0631\u060c \u0648\u062f\u062e\u0644 \u0645\u0639\u0627\u0647 \u0628\u0646\u0648\u062f \u062c\u062f\u064a\u062f\u0629 \u0628\u062a\u0623\u062b\u0631 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629. <a href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmgsites\/xx\/pdf\/2023\/01\/TIES-Egypt.pdf.coredownload.inline.pdf\">\u0648\u062a\u0633\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0643\u0645\u0627\u0646 \u0628\u062a\u062a\u0639\u0645\u0644 \u0641\u064a \u064a\u0646\u0627\u064a\u0631<\/a>\u060c \u064a\u0639\u0646\u064a \u0623\u0631\u0642\u0627\u0645 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629 \u0628\u062a\u062e\u062a\u0628\u0631 \u0628\u0633\u0631\u0639\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0644\u062f\u0644\u064a\u0644 \u062f\u0647 \u0628\u064a\u063a\u0637\u064a \u0645\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0644\u064a \u0644\u0627\u0632\u0645 \u062a\u0631\u0627\u062c\u0639\u0647\u0627 \u0642\u0628\u0644 \u0645\u0627 \u062a\u0642\u0641\u0644 \u0627\u0644\u0633\u0646\u0629.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0644\u064a\u0647 \u062a\u0642\u0641\u064a\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u062e\u0631 \u0627\u0644\u0633\u0646\u0647 \u0645\u0647\u0645 \u062c\u062f\u0627 \u0641\u064a \u0645\u0635\u0631<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u201c\u0625\u063a\u0644\u0627\u0642 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629\u201d \u0641\u064a \u0645\u0635\u0631 \u0645\u0634 \u062e\u0627\u0646\u0629 \u0628\u062a\u062a\u0639\u0644\u0651\u0645 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href=\"https:\/\/www.labour.gov.eg\/media\/0iedik3q\/%D8%A7%D9%84%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-14-%D9%84%D8%B3%D9%86%D8%A9-2025-%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D8%B9%D9%85%D9%84.pdf\">\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644 \u0631\u0642\u0645 14 \u0644\u0633\u0646\u0629 2025<\/a> \u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642\u0647 1 \u0633\u0628\u062a\u0645\u0628\u0631 2025. <\/span><b>\u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY)<\/b><span style=\"font-weight: 400;\"> \u0628\u062a\u0648\u0636\u062d \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0644\u064a\u0647\u0627 \u0639\u0644\u0627\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0632\u064a \u0645\u0633\u0627\u0647\u0645\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0648\u0632\u064a\u0627\u062f\u0629 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\u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 <a href=\"https:\/\/www.youm7.com\/story\/2025\/12\/29\/%D8%B1%D8%B3%D9%85%D9%8A%D9%8B%D8%A7-%D9%85%D9%86-%D9%8A%D9%86%D8%A7%D9%8A%D8%B1-2026-%D8%B2%D9%8A%D8%A7%D8%AF%D8%A7%D8%AA-%D8%AC%D8%AF%D9%8A%D8%AF%D8%A9-%D9%81%D9%89-%D8%A7%D9%84%D9%85%D8%B9%D8%A7%D8%B4%D8%A7%D8%AA-%D9%88%D8%A3%D8%AC%D9%88%D8%B1-%D8%A7%D9%84%D8%A7%D8%B4%D8%AA%D8%B1%D8%A7%D9%83\/7250603#:~:text=%D8%AA%D9%81%D8%A7%D8%B5%D9%8A%D9%84%20%D8%A7%D8%B1%D8%AA%D9%81%D8%A7%D8%B9%20%D8%A3%D8%AC%D8%B1%20%D8%A7%D9%84%D8%A7%D8%B4%D8%AA%D8%B1%D8%A7%D9%83%20%D8%A7%D9%84%D8%AA%D8%A3%D9%85%D9%8A%D9%86%D9%8A,14500%20%D8%AC%D9%86%D9%8A%D9%87%20%D8%A5%D9%84%D9%89%2016700%20%D8%AC%D9%86%D9%8A%D9%87.\">\u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2026 \u0645\u0646 \u062d\u062f \u0623\u062f\u0646\u0649 2,300 \u0648\u062d\u062f \u0623\u0642\u0635\u0649 14,500<\/a> \u0644\u062d\u062f\u0648\u062f \u0623\u0639\u0644\u0649. \u062f\u0647 \u0645\u0639\u0646\u0627\u0647 \u0625\u0646 2025 \u0644\u0627\u0632\u0645 \u064a\u062a\u0642\u0641\u0644 \u0639\u0644\u0649 \u062d\u062f\u0648\u062f \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0644\u064a \u0642\u0628\u0644 \u0632\u064a\u0627\u062f\u0629 2026. \u0644\u0648 \u0628\u0627\u0644\u063a\u0644\u0637 \u0637\u0628\u0651\u0642\u062a \u062d\u062f\u0648\u062f \u0641\u062a\u0631\u0629 \u063a\u0644\u0637\u060c \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0647\u064a\u0637\u0644\u0639 \u063a\u0644\u0637 \u062d\u062a\u0649 \u0644\u0648 \u0627\u0644\u0646\u0633\u0628 \u0628\u062a\u0627\u0639\u062a\u0643 \u0635\u062d.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0644\u0648 \u0647\u062f\u0641\u0643 \u062a\u0642\u0641\u0644 \u0631\u0648\u0627\u062a\u0628 2025 \u0641\u064a \u0645\u0635\u0631 \u0645\u0646 \u063a\u064a\u0631 \u201c\u062a\u0635\u0644\u064a\u062d\u0627\u062a \u064a\u0646\u0627\u064a\u0631\u201d\u060c \u0627\u0639\u062a\u0628\u0631 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\u0648\u0627\u062d\u062f\u0629 \u0644\u0643\u0644 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u060c \u0623\u0648 \u062e\u0644\u0637 \u0627\u0644\u0648\u0631\u062f\u064a\u0627\u062a \u0627\u0644\u0644\u064a\u0644\u064a\u0629\u060c \u0623\u0648 \u062f\u0641\u0639 \u0625\u0636\u0627\u0641\u064a \u0645\u0646 \u063a\u064a\u0631 \u0623\u064a \u0645\u0633\u0627\u0631 \u0645\u0648\u0627\u0641\u0642\u0627\u062a.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0643\u0634\u0648\u0641 \u0627\u0644\u062d\u0636\u0648\u0631 \u0648\u0627\u0644\u0627\u0646\u0635\u0631\u0627\u0641\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0631\u060c \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062d\u0636\u0648\u0631\u060c \u0648\u0645\u0644\u0641 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u0644\u064a \u0645\u0633\u0626\u0648\u0644\u064a\u0646 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0634\u062a\u063a\u0644\u0648\u0627 \u0639\u0644\u064a\u0647.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>3) \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0645\u062a\u0642\u0633\u0651\u0645\u0629 \u0648\u0645\u062a\u0635\u0646\u0651\u0641\u0629 \u0635\u062d \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0627\u0639\u0645\u0644 \u0642\u0627\u0626\u0645\u0629 \u0628\u0643\u0644 \u0627\u0644\u0628\u062f\u0644\u0627\u062a\u060c \u0645\u0648\u0627\u0635\u0644\u0627\u062a\u060c \u0623\u0643\u0644\u060c \u0634\u064a\u0641\u062a\u060c \u0645\u0648\u0642\u0639\u060c \u0645\u062e\u0627\u0637\u0631\u060c \u0645\u0648\u0628\u0627\u064a\u0644\u060c \u0633\u0643\u0646. \u062d\u062f\u062f \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0643\u0644 \u0628\u0646\u062f \u062f\u0627\u062e\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0628\u0639\u062f\u064a\u0646 \u0627\u062a\u0623\u0643\u062f \u0625\u0646 \u0627\u0644\u0633\u064a\u0633\u062a\u0645 \u062b\u0627\u0628\u062a \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0643\u0644 \u0627\u0644\u0634\u0647\u0648\u0631.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0646\u0642\u0644 \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0642\u062f\u064a\u0645\u0629 \u0645\u0646 \u0646\u0645\u0648\u0630\u062c \u0645\u0639\u064a\u0646 \u0645\u0646 \u063a\u064a\u0631 \u0645\u0627 \u062a\u062a\u0631\u0627\u062c\u0639\u060c \u0623\u0648 HR \u064a\u0636\u064a\u0641 \u201c\u0628\u062f\u0644 \u0645\u0624\u0642\u062a\u201d \u0641\u064a \u0646\u0635 \u0627\u0644\u0633\u0646\u0629 \u0645\u0646 \u063a\u064a\u0631 \u0645\u0627 \u064a\u0628\u0644\u0651\u063a \u0642\u0633\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u0635\u0646\u064a\u0641\u0647.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u062e\u0637\u0627\u0628\u0627\u062a \u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a\u060c \u0631\u0635\u062f \u0644\u0643\u0648\u062f\u0627\u062a \u0627\u0644\u0628\u0646\u0648\u062f \u0641\u064a \u0627\u0644\u0633\u064a\u0633\u062a\u0645\u060c \u0648\u0643\u0634\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0645\u0644\u0627\u062d\u0638\u0629:<\/b><span style=\"font-weight: 400;\"> \u0644\u0648 \u0645\u0639\u0646\u062f\u0643\u0634 \u0645\u0635\u062f\u0631 \u0623\u0633\u0627\u0633\u064a \u0644\u0646\u0650\u0633\u064e\u0628 \u0625\u0639\u0641\u0627\u0621 \u0623\u0648 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0645\u062d\u062f\u062f\u0629\u060c \u0645\u0627 \u062a\u0641\u062a\u0631\u0636\u0634. \u0631\u0627\u062c\u0639 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631\u0643.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>4) \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0646\u0635\u064a\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u0627\u0644\u062a\u0648\u0642\u064a\u062a\u060c \u0648\u0627\u0644\u0625\u062b\u0628\u0627\u062a<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0644\u0648 \u0634\u0631\u0643\u062a\u0643 \u062f\u0627\u062e\u0644\u0629 \u062a\u062d\u062a \u0646\u0638\u0627\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0627\u062a\u0623\u0643\u062f \u0625\u0646\u0643 \u0639\u0645\u0644\u062a \u0645\u062e\u0635\u0635\/\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u060c \u0648\u0648\u062b\u0651\u0642\u062a \u0627\u0644\u0623\u0633\u0627\u0633. \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a 159 \u0644\u0633\u0646\u0629 1981 \u0628\u064a\u0630\u0643\u0631 \u0625\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0644\u0647\u0645 \u0646\u0635\u064a\u0628 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u0623\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 10%\u060c \u0648\u0623\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0643\u0623\u0646\u0647 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u060c \u0623\u0648 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0645\u062a\u0623\u062e\u0631 \u0645\u0646 \u063a\u064a\u0631 \u0631\u0628\u0637 \u0648\u0627\u0636\u062d \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0628\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629\u060c \u0648\u062c\u062f\u0648\u0644 \u062a\u0648\u0632\u064a\u0639 \u0646\u0635\u064a\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>5) \u062d\u062f\u0648\u062f \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0641\u064a 2025 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0627\u062a\u0623\u0643\u062f \u0645\u0646 \u062d\u062f\u0648\u062f 2025 \u0627\u0644\u0644\u064a \u0637\u0628\u0642\u062a\u0647\u0627. \u0645\u0644\u062e\u0635 Deloitte \u0628\u064a\u0639\u0631\u0636 \u062d\u062f \u0627\u0644\u0623\u062c\u0631 \u0644\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2025 \u0643\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u062d\u062f \u0623\u062f\u0646\u0649 2,300 \u0648\u062d\u062f \u0623\u0642\u0635\u0649 14,500. \u0648\u0628\u0639\u062f\u064a\u0646 \u0625\u0639\u0644\u0627\u0646\u0627\u062a 2026 \u0628\u062a\u062a\u0643\u0644\u0645 \u0639\u0646 \u0632\u064a\u0627\u062f\u0627\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0646\u0627\u064a\u0631 2026. \u0641\u0625\u063a\u0644\u0627\u0642 2025 \u0644\u0627\u0632\u0645 \u064a\u0633\u062a\u062e\u062f\u0645 \u062d\u062f\u0648\u062f \u201c\u0642\u0628\u0644 \u0632\u064a\u0627\u062f\u0629 2026\u201d \u0634\u0647\u0631 \u0628\u0634\u0647\u0631.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u062a\u0637\u0628\u064a\u0642 \u062d\u062f\u0648\u062f 2026 \u0628\u062f\u0631\u064a\u060c \u0623\u0648 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062d\u062f \u0639\u0644\u0649 \u0639\u0646\u0635\u0631 \u063a\u0644\u0637 \u062c\u0648\u0647 \u0627\u0644\u0633\u064a\u0633\u062a\u0645.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0645\u0633\u062a\u062e\u0631\u062c\u0627\u062a \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a\u060c \u062c\u062f\u0648\u0644 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u0644\u064a \u0627\u0633\u062a\u062e\u062f\u0645\u062a\u0647\u060c \u0648\u0623\u064a \u0645\u0646\u0634\u0648\u0631 \u0631\u0633\u0645\u064a \u0627\u0639\u062a\u0645\u062f\u062a \u0639\u0644\u064a\u0647.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>6) \u0645\u0633\u0627\u0647\u0645\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0645\u0646 \u0633\u0628\u062a\u0645\u0628\u0631 \u0644\u062f\u064a\u0633\u0645\u0628\u0631 2025<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644 14 \u0644\u0633\u0646\u0629 2025 \u0623\u062f\u062e\u0644 \u0645\u0633\u0627\u0647\u0645\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628. \u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY) \u0628\u062a\u0639\u0631\u0636\u0647\u0627 \u0643\u0627\u0644\u062a\u0627\u0644\u064a\u060c 0.25% \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0623\u062c\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0639\u0646 \u0643\u0644 \u0639\u0627\u0645\u0644\u060c \u0648\u0628\u062d\u062f \u0623\u062f\u0646\u0649 10 \u062c\u0646\u064a\u0647 \u0648\u062d\u062f \u0623\u0642\u0635\u0649 30 \u062c\u0646\u064a\u0647. \u062a\u0631\u062c\u0645\u0629 \u0623\u0646\u062f\u0631\u0633\u0646 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a\u0647\u0627 \u0646\u0641\u0633 \u0641\u0643\u0631\u0629 \u0627\u0644\u0640 0.25%.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0646\u0627\u0633 \u0628\u062a\u0641\u0648\u0651\u062a\u0647\u0627 \u0644\u0623\u0646\u0647\u0627 \u0628\u062f\u0623\u062a \u0645\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0633\u0646\u0629\u060c \u0623\u0648 \u064a\u062d\u062a\u0627\u0631\u0648\u0627 \u062a\u062a\u062f\u0641\u0639 \u0634\u0647\u0631\u064a \u0648\u0644\u0627 \u0633\u0646\u0648\u064a \u0641\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0641\u062a\u0641\u0636\u0644 \u201c\u0645\u062a\u0639\u0644\u0642\u0629\u201d.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0645\u0630\u0643\u0631\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0633\u064a\u0633\u062a\u0645\u060c \u0645\u0644\u0641 \u062d\u0633\u0627\u0628 \u0633\u0628\u062a\u0645\u0628\u0631 \u0644\u062f\u064a\u0633\u0645\u0628\u0631\u060c \u0648\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0633\u062f\u0627\u062f \u0644\u0648 \u0627\u062a\u0648\u0631\u0651\u062f\u062a.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>7) \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY) \u0628\u062a\u0630\u0643\u0631 \u0625\u0646 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0645\u0644\u0632\u0645 \u0628\u0632\u064a\u0627\u062f\u0629 \u0633\u0646\u0648\u064a\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 3% \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a\u060c \u0645\u0639 \u0648\u062c\u0648\u062f \u0623\u062d\u0643\u0627\u0645 \u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0645\u0624\u0642\u062a\u0629 \u0644\u062d\u0627\u0644\u0627\u062a \u0645\u0639\u064a\u0646\u0629. \u0627\u062a\u0623\u0643\u062f \u0625\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0639\u0646\u062f\u0643 \u0645\u0627\u0634\u064a\u0629 \u0645\u0639 \u062f\u0647\u060c \u0648\u0648\u062b\u0651\u0642 \u0623\u064a \u0627\u0633\u062a\u062b\u0646\u0627\u0621.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0639\u0645\u0644 \u0632\u064a\u0627\u062f\u0627\u062a\u060c \u0628\u0633 \u0645\u0646 \u063a\u064a\u0631 \u0631\u0628\u0637\u0647\u0627 \u0628\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0623\u0648 \u0645\u0646 \u063a\u064a\u0631 \u062a\u0648\u062b\u064a\u0642.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u062e\u0637\u0627\u0628\u0627\u062a \u0627\u0644\u0632\u064a\u0627\u062f\u0629\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0627\u0644\u0644\u064a \u0627\u062a\u062d\u0633\u0628\u062a \u0639\u0644\u064a\u0647 \u0646\u0633\u0628\u0629 3%.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>8) \u0631\u0635\u064a\u062f \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u0645\u0627\u0644\u064a<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0627\u062a\u0623\u0643\u062f \u0645\u0646 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0648\u0627\u0644\u062a\u0631\u0627\u0643\u0645\u060c \u0648\u0627\u0644\u0631\u0635\u064a\u062f\u060c \u0648\u0633\u064a\u0627\u0633\u0629 \u0635\u0631\u0641 \u0623\u0648 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a. \u0645\u0644\u062e\u0635 \u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY) \u0628\u064a\u0639\u0631\u0636 \u0647\u064a\u0643\u0644 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c 15 \u064a\u0648\u0645 \u0641\u064a \u0623\u0648\u0644 \u0633\u0646\u0629\u060c \u062b\u0645 21\u060c \u062b\u0645 30 \u0628\u0639\u062f 10 \u0633\u0646\u0648\u0627\u062a\u060c \u0645\u0639 \u062d\u0627\u0644\u0627\u062a \u062e\u0627\u0635\u0629. \u062a\u0642\u0641\u064a\u0644 \u0627\u0644\u0633\u0646\u0629 \u0645\u062d\u062a\u0627\u062c \u0631\u0635\u064a\u062f \u0648\u0627\u0636\u062d\u060c \u0648\u0631\u0624\u064a\u0629 \u0645\u062f\u064a\u0648\u0646\u064a\u0629\/\u0645\u062e\u0635\u0635 \u0648\u0627\u0636\u062d.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u062a\u0641\u0636\u0644 \u0641\u064a \u0645\u0644\u0641\u0627\u062a \u0627\u0644HR \u0645\u0646 \u063a\u064a\u0631 \u0645\u0627 \u062a\u062a\u062d\u0648\u0644 \u0644\u0645\u0646\u0637\u0642 \u0645\u0627\u0644\u064a\u060c \u0648\u0628\u0639\u062f\u064a\u0646 \u062a\u0638\u0647\u0631 \u0645\u0641\u0627\u062c\u0622\u062a \u0641\u064a \u0625\u0646\u0647\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0623\u0648 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0634\u064a\u062a \u0628\u0631\u0635\u064a\u062f \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0627\u0644HR\u060c \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0644\u064a \u0628\u062a\u0634\u0631\u062d \u0627\u0644\u062a\u0631\u062d\u064a\u0644 \u0648\u0627\u0644\u0635\u0631\u0641.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>9) \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0633\u0644\u0641 \u0648\u062a\u0633\u0648\u064a\u062a\u0647\u0627 \u0641\u064a \u0622\u062e\u0631 \u0645\u0631\u062a\u0628<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0637\u0627\u0628\u0642 \u0643\u0644 \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629. \u0627\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0623\u0631\u0635\u062f\u0629\u060c \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062e\u0635\u0645\u060c \u0648\u0647\u0644 \u0627\u062a\u0633\u0648\u0651\u062a \u0641\u064a \u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0627\u0644\u0633\u0644\u0641 \u0645\u062a\u0633\u062c\u0644\u0629 \u0641\u064a \u0648\u0627\u062a\u0633\u0627\u0628 \u0623\u0648 \u0648\u0631\u0642\u060c \u0648\u0628\u0639\u062f\u064a\u0646 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u062a\u0628\u0642\u0649 \u0639\u0634\u0648\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u064a\u0639\u062a\u0631\u0636\u0648\u0627 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0645\u0648\u0642\u0639\u0629\u060c \u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0648\u062f\u0641\u062a\u0631 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0648\u0647\u0646\u0627 \u062d\u0644\u0648\u0644 \u0645\u0646\u0638\u0645\u0629 \u0632\u064a \u062e\u062f\u0645\u0629 &#8220;\u0625\u0642\u0628\u0636 \u0628\u062f\u0631\u064a&#8221; \u0645\u0646 \u062f\u0648\u0628\u0627\u064a \u0628\u062a\u0642\u0644\u0644 \u0641\u0648\u0636\u0649 \u0627\u0644\u0633\u0644\u0641 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>10) \u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0648\u0625\u0646\u0647\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u062a\u0637\u0627\u0628\u0642 \u062a\u0648\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0644\u0643\u0644 \u062a\u0639\u064a\u064a\u0646 \u0623\u0648 \u062e\u0631\u0648\u062c \u0641\u064a 2025\u060c \u0631\u0627\u062c\u0639 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0648\u0627\u0644\u0646\u0647\u0627\u064a\u0629\u060c \u0627\u0644\u062a\u0646\u0627\u0633\u0628 \u0641\u064a \u0627\u0644\u0623\u062c\u0631\u060c \u0627\u0644\u0628\u062f\u0644\u0627\u062a\u060c \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a\u060c \u0648\u062a\u0648\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0627\u0644HR \u064a\u062d\u062f\u0651\u062b \u0645\u062a\u0623\u062e\u0631\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u062a\u0645\u0634\u064a \u0639\u0644\u0649 \u062a\u0648\u0627\u0631\u064a\u062e \u0642\u062f\u064a\u0645\u0629\u060c \u0648\u062a\u0648\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0645\u0627\u062a\u0631\u0643\u0628\u0634 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0639\u0642\u0648\u062f \u0627\u0644\u0639\u0645\u0644\u060c \u0646\u0645\u0627\u0630\u062c \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u062d\u0630\u0641\u0647\u0645\u060c \u0648\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u062e\u0627\u0644\u0635\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0645\u0644\u0627\u062d\u0638\u0629:<\/b><span style=\"font-weight: 400;\"> \u0628\u0644\u0627\u0634 \u062c\u0632\u0645 \u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0643\u0644 \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u060c \u0625\u0644\u0627 \u0644\u0648 \u0639\u0646\u062f\u0643 \u0645\u0635\u062f\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u062d\u062f\u062f. \u0627\u0639\u062a\u0628\u0631\u0647\u0627 \u0646\u0642\u0627\u0637 \u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644HR \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>11) \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0623\u062c\u0627\u0646\u0628<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u0631\u0627\u062c\u0639 \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0635\u0644\u0627\u062d\u064a\u0629 \u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0639\u0645\u0644\u060c \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0647\u0644 \u0627\u0644\u0645\u0648\u0638\u0641 \u062f\u0627\u062e\u0644 \u0641\u064a \u0623\u064a \u0646\u0638\u0627\u0645 \u062a\u0623\u0645\u064a\u0646\u064a \u0645\u0637\u0628\u0642. \u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY) \u0628\u062a\u0630\u0643\u0631 \u0625\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u064a\u064a\u0646 \u063a\u064a\u0631 \u0645\u0633\u0645\u0648\u062d \u0644\u0647\u0645 \u0628\u0627\u0644\u0639\u0645\u0644 \u0642\u0628\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0645\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0643\u0623\u0646\u0647\u0627 \u0632\u064a \u0627\u0644\u0628\u0627\u0642\u064a\u060c \u0623\u0648 \u062a\u062b\u0628\u064a\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0648\u0639\u062f\u0645 \u0645\u0631\u0627\u062c\u0639\u062a\u0647.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u0639\u0645\u0644\u060c \u0627\u0644\u0625\u0642\u0627\u0645\u0629\u060c \u0648\u0648\u0631\u0642\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>12) \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0643\u0634\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a<\/b><\/h3>\n<p style=\"direction: rtl;\"><b>\u062a\u0631\u0627\u062c\u0639 \u0625\u064a\u0647:<\/b><span style=\"font-weight: 400;\"> \u062e\u0644\u0651\u064a \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u062a\u0631\u0633\u0645 \u0635\u0648\u0631\u0629 \u0648\u0627\u062d\u062f\u0629. \u0643\u0634\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u062a\u0642\u062f\u064a\u0645\u0627\u062a \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4\u060c \u0645\u0644\u0641 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0648\u0643\u0634\u0648\u0641 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a\u060c \u0644\u0627\u0632\u0645 \u064a\u0637\u0644\u0639\u0648\u0627 \u0645\u062a\u0637\u0627\u0628\u0642\u064a\u0646. <\/span><a href=\"https:\/\/www.pwc.com\/m1\/en\/tax\/documents\/2020\/egypt-issuance-minsterial-decree-1440-2020.pdf\"><b>\u0628\u0631\u0627\u064a\u0633 \u0648\u0648\u062a\u0631 \u0647\u0627\u0648\u0633 \u0643\u0648\u0628\u0631\u0632 (PwC)<\/b><\/a><span style=\"font-weight: 400;\"> \u0628\u062a\u0630\u0643\u0631 \u0641\u064a <a href=\"https:\/\/www.almasdar.com\/98275\">\u0633\u064a\u0627\u0642 \u0642\u0631\u0627\u0631 \u0648\u0632\u0627\u0631\u064a 144 \u0644\u0633\u0646\u0629 2020<\/a> \u0625\u0646 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4 \u0648\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0628\u062a\u062a\u0642\u062f\u0651\u0645 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0648\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0646\u062f\u0647\u0627 \u0635\u0641\u062d\u0629 \u0646\u0645\u0627\u0630\u062c \u0631\u0648\u0627\u062a\u0628 \u0636\u0645\u0646 \u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0641\u064a\u0646 \u0627\u0644\u063a\u0644\u0637:<\/b><span style=\"font-weight: 400;\"> \u0648\u062c\u0648\u062f \u201c\u0623\u0631\u0642\u0627\u0645 \u0645\u0627\u0644\u064a\u0629\u201d \u063a\u064a\u0631 \u201c\u0623\u0631\u0642\u0627\u0645 \u0636\u0631\u064a\u0628\u064a\u0629\u201d. \u0648\u0628\u0639\u062f\u064a\u0646 \u064a\u0646\u0627\u064a\u0631 \u064a\u062a\u062d\u0648\u0644 \u0644\u062e\u0646\u0627\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062b\u0628\u0627\u062a:<\/b><span style=\"font-weight: 400;\"> \u0643\u0634\u0648\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629\u060c \u0625\u064a\u0635\u0627\u0644\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631\u060c \u0628\u062f\u0644 \u0645\u0627 \u062a\u0641\u062a\u0651\u0634 \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631 \u0628\u0633<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0644\u0648 \u0639\u0627\u064a\u0632 \u062a\u0642\u0641\u064a\u0644 \u0646\u0638\u064a\u0641\u060c \u0627\u0639\u0645\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631. \u0623\u063a\u0644\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u0641\u0634\u0644 \u0641\u064a \u062f\u0647 \u0644\u0623\u0646\u0647\u0627 \u0628\u062a\u0628\u0635 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0628\u0633. \u0639\u0634\u0627\u0646 \u201c\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u201d \u062a\u0628\u0642\u0649 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646\u0638\u0645\u0629\u060c \u0627\u0639\u0645\u0644 \u062c\u062f\u0648\u0644 \u0641\u0631\u0648\u0642 \u0628\u0633\u064a\u0637 \u064a\u063a\u0637\u064a \u0643\u0644 \u0634\u0647\u0648\u0631 2025.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0637\u0648\u0629 1: \u0627\u0639\u0645\u0644 \u0645\u0644\u062e\u0635 12 \u0634\u0647\u0631.<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0644\u0643\u0644 \u0634\u0647\u0631\u060c \u0627\u0643\u062a\u0628 \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a\u060c \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u060c \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0637\u0648\u0629 2: \u0639\u0644\u0651\u0645 \u0627\u0644\u0634\u0647\u0648\u0631 \u0627\u0644\u0644\u064a \u062d\u0635\u0644 \u0623\u0648 \u0647\u064a\u062d\u0635\u0644 \u0641\u064a\u0647\u0627 \u062a\u063a\u064a\u064a\u0631.<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0641\u064a 2025 \u0643\u0627\u0646 \u0641\u064a\u0647 \u062a\u0627\u0631\u064a\u062e\u064a\u0646 \u0645\u0647\u0645\u064a\u0646.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">1 \u0645\u0627\u0631\u0633 2025: \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0623\u062c\u0648\u0631 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0628\u0642\u0649 7,000 \u062c\u0646\u064a\u0647\u060c \u0648\u0645\u0639\u0627\u0647 \u062a\u0641\u0627\u0635\u064a\u0644 \u062a\u0627\u0646\u064a\u0629 \u062a\u0645 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646\u0647\u0627.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">1 \u0633\u0628\u062a\u0645\u0628\u0631 2025: \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644 14 \u0644\u0633\u0646\u0629 2025 \u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642\u0647\u060c \u0648\u062f\u062e\u0644\u062a \u0628\u0646\u0648\u062f \u0632\u064a \u0635\u0646\u062f\u0648\u0642 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0623\u0647\u064a\u0644.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0627\u062e\u062a\u0628\u0631 \u0627\u0644\u0641\u0631\u0648\u0642.<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062f\u0648\u0631 \u0639\u0644\u0649 \u0642\u0641\u0632\u0627\u062a \u0645\u0627\u0644\u0647\u0627\u0634 \u062a\u0641\u0633\u064a\u0631 \u0645\u0646\u0637\u0642\u064a. \u0625\u0636\u0627\u0641\u064a \u0632\u0627\u062f \u0645\u0646 \u063a\u064a\u0631 \u062d\u0636\u0648\u0631 \u064a\u0632\u064a\u062f\u060c \u0628\u062f\u0644\u0627\u062a \u0632\u0627\u062f\u062a \u0645\u0646 \u063a\u064a\u0631 \u0645\u0648\u0627\u0641\u0642\u0627\u062a\u060c \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u064a \u0646\u0632\u0644 \u0645\u0646 \u063a\u064a\u0631 \u062a\u063a\u064a\u064a\u0631 \u0633\u064a\u0627\u0633\u0629.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0643\u0644 \u0634\u0647\u0631.<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0637\u0627\u0628\u0642 \u0625\u062c\u0645\u0627\u0644\u064a \u0643\u0634\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0645\u0639 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629\u060c \u0648\u0637\u0627\u0628\u0642 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0635\u0648\u0645\u0629 \u0645\u0639 \u0627\u0644\u0644\u064a \u0627\u062a\u0648\u0631\u0651\u062f\u060c \u0648\u0637\u0627\u0628\u0642 \u0623\u0633\u0627\u0633 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0645\u0639 \u0627\u0644\u0644\u064a \u0627\u062a\u0628\u0639\u062a \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u0642\u0641\u0644 \u0645\u0644\u0641 \u0627\u0644\u0634\u0647\u0631.<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0628\u0639\u062f \u0645\u0627 \u062a\u0641\u0633\u0651\u0631 \u0627\u0644\u0641\u0631\u0648\u0642 \u0648\u062a\u0635\u0644\u0651\u062d\u0647\u0627\u060c \u062b\u0628\u0651\u062a \u0627\u0644\u0634\u0647\u0631\u060c \u0648\u062e\u0632\u0651\u0646 \u0627\u0644\u0643\u0634\u0641 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0648\u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0641\u064a \u0641\u0648\u0644\u062f\u0631 \u0645\u0646\u0641\u0635\u0644 \u0644\u0643\u0644 \u0634\u0647\u0631. \u062f\u0647 \u0628\u064a\u062e\u0644\u064a \u0634\u063a\u0644 \u064a\u0646\u0627\u064a\u0631 \u0623\u0633\u0631\u0639 \u0644\u0623\u0646\u0643 \u0645\u0634 \u0628\u062a\u0639\u064a\u062f \u0628\u0646\u0627\u0621 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0644\u064a \u062d\u0635\u0644\u062a \u0648\u0627\u0646\u062a \u0628\u062a\u0642\u062f\u0651\u0645 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0644\u0627\u0632\u0645 \u062a\u0643\u0648\u0646 \u062c\u0627\u0647\u0632\u0629 \u0642\u0628\u0644 \u0645\u0627 \u062a\u062f\u062e\u0644 \u064a\u0646\u0627\u064a\u0631<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0625\u063a\u0644\u0627\u0642 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629 \u0628\u064a\u0628\u0642\u0649 \u0642\u0627\u0633\u064a \u0644\u0645\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u062a\u0628\u0639\u062a\u0631\u0629. \u0647\u062f\u0641\u0643 \u0645\u0644\u0641 \u0625\u063a\u0644\u0627\u0642 \u064a\u062c\u0627\u0648\u0628 \u0633\u0624\u0627\u0644 \u0648\u0627\u062d\u062f \u0628\u0633\u0631\u0639\u0629\u060c \u201c\u0644\u064a\u0647 \u0627\u0644\u0631\u0642\u0645 \u062f\u0647 \u0643\u062f\u0647\u061f\u201d.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a<\/b><\/h3>\n<\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">KPMG \u0628\u062a\u0630\u0643\u0631 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0634\u0647\u0631\u064a \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062e\u0644\u0627\u0644 \u0623\u0648\u0644 15 \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0644\u064a \u0628\u0639\u062f\u0647\u060c \u0648\u0643\u0645\u0627\u0646 \u0628\u062a\u0630\u0643\u0631 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u0633\u062f\u0627\u062f \u0623\u064a \u0641\u0631\u0648\u0642 \u062e\u0644\u0627\u0644 \u064a\u0646\u0627\u064a\u0631.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0648\u0643\u0645\u0627\u0646 \u0644\u0627\u0632\u0645 \u064a\u0628\u0642\u0649 \u0639\u0646\u062f\u0643 \u0625\u062b\u0628\u0627\u062a \u0625\u0646 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4 \u0645\u0648\u062c\u0648\u062f\u0629 \u0636\u0645\u0646 \u0645\u0646\u0638\u0648\u0645\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0628\u0631\u0627\u064a\u0633 \u0648\u0648\u062a\u0631 \u0647\u0627\u0648\u0633 \u0643\u0648\u0628\u0631\u0632 (PwC) \u0628\u062a\u0634\u064a\u0631 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 4 \u0648\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0643\u0634\u0648\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a<\/b><\/h3>\n<\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062d\u0636\u0631 \u0643\u0634\u0641 \u0646\u0647\u0627\u0626\u064a \u0644\u0643\u0644 \u0634\u0647\u0631\u060c \u0648\u0645\u0639\u0627\u0647 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u062a\u063a\u064a\u064a\u0631\u0627\u062a HR\u060c \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u062d\u0636\u0648\u0631 \u0648\u0627\u0644\u0625\u0636\u0627\u0641\u064a<\/b><\/h3>\n<\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062d\u0637 \u0634\u064a\u062a\u0627\u0644\u062d\u0636\u0648\u0631 \u0648\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0631 \u0645\u0639 \u0645\u0644\u0641 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a. \u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u063a\u0627\u0644\u0628\u064b\u0627 \u0633\u0628\u0628\u0647\u0627 \u063a\u064a\u0627\u0628 \u0627\u0644\u0625\u062b\u0628\u0627\u062a.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a<\/b><\/h3>\n<\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0631\u0635\u064a\u062f \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a\u060c \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u0633\u0644\u0641 \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a<\/b><\/h3>\n<\/li>\n<\/ol>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0637\u0644\u0628\u0627\u062a \u0633\u0644\u0641 \u0645\u0648\u0642\u0639\u0629\u060c \u0648\u062f\u0641\u062a\u0631 \u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0627\u0636\u062d.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3 style=\"direction: rtl;\"><b>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/b><\/h3>\n<\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0625\u0631\u0646\u0633\u062a \u0648\u064a\u0648\u0646\u063a (EY) \u0628\u062a\u0630\u0643\u0631 \u0634\u0631\u0637 \u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0645\u062a\u062f \u0644\u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0648\u0638\u0641. \u0645\u0644\u0641 \u0627\u0644\u062a\u0642\u0641\u064a\u0644 \u0645\u0634 \u0644\u064a\u0646\u0627\u064a\u0631 \u0628\u0633\u060c \u062f\u0647 \u0644\u0627\u0632\u0645 \u064a\u0628\u0642\u0649 \u0645\u062a\u0648\u0641\u0631 \u0644\u0623\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u0646\u0632\u0627\u0639 \u0623\u0648 \u062a\u0641\u062a\u064a\u0634.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0628\u062a\u0648\u0644\u0651\u0639 \u064a\u0646\u0627\u064a\u0631<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0646\u0633\u064a\u0627\u0646 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0633\u0628\u062a\u0645\u0628\u0631 2025\u060c \u0648\u062a\u0646\u0638\u064a\u0645 \u0648\u062f\u0641\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0643\u0623\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u062f\u064a\u062f \u0645\u0627\u062d\u0635\u0644\u0634.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0646\u0633\u064a\u0627\u0646 \u0645\u0633\u0627\u0647\u0645\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0644\u0623\u0646\u0647\u0627 \u0628\u062f\u0623\u062a \u0645\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0633\u0646\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u0637\u0628\u064a\u0642 \u062d\u062f\u0648\u062f \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0628\u062a\u0627\u0639\u062a 2026 \u0639\u0644\u0649 2025 \u0628\u062f\u0631\u064a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0623\u062e\u0637\u0627\u0621 \u0646\u0633\u0628 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629\u060c \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0648\u0625\u062b\u0628\u0627\u062a\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0639\u062f\u0645 \u0639\u0645\u0644 \u0645\u062e\u0635\u0635\/\u0625\u062b\u0628\u0627\u062a \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0648 \u064a\u0646\u0637\u0628\u0642\u060c \u0631\u063a\u0645 \u0648\u062c\u0648\u062f \u062d\u062f \u0623\u062f\u0646\u0649 \u0648\u062d\u062f \u0623\u0642\u0635\u0649 \u0648\u0627\u0636\u062d\u064a\u0646 \u0641\u064a <a href=\"https:\/\/el-borai.com\/wp-content\/uploads\/2021\/02\/Companies-Law-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%B3%D8%A7%D9%87%D9%85%D8%A9-%D8%B1%D9%82%D9%85-159-%D9%84%D8%B3%D9%86%D8%A9-1981.pdf\">\u0642\u0627\u0646\u0648\u0646 159<\/a>.<\/span><\/li>\n<\/ul>\n<h2 style=\"direction: rtl;\"><b>\u0645\u064a\u0632\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0641\u064a \u062a\u0642\u0641\u064a\u0644 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0644\u0644\u0631\u0648\u0627\u062a\u0628 \u0645\u0634 \u0631\u0641\u0627\u0647\u064a\u0629. \u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u062a\u062e\u0644\u064a \u0627\u0644\u062a\u0642\u0641\u064a\u0644 \u064a\u062d\u0635\u0644 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0646 \u063a\u064a\u0631 \u062a\u062d\u0642\u064a\u0642\u0627\u062a.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0644\u0633\u064a\u0633\u062a\u0645 \u0627\u0644\u0643\u0648\u064a\u0633 \u0628\u064a\u0639\u0645\u0644 \u062d\u0627\u062c\u0627\u062a \u201c\u0645\u0645\u0644\u0629\u201d \u0628\u0633 \u0645\u0647\u0645\u0629:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0633\u062c\u0644 \u062a\u063a\u064a\u064a\u0631\u0627\u062a\u060c \u0644\u0623\u064a \u062a\u0639\u062f\u064a\u0644 \u0641\u064a \u0646\u0633\u0628\u060c \u062d\u062f\u0648\u062f\u060c \u0628\u0646\u0648\u062f\u060c \u0623\u0648 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u0638\u0641.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0623\u062b\u0631 \u062a\u062f\u0642\u064a\u0642\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0648\u0627\u0633\u062a\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u060c \u0648\u0643\u0644 \u062e\u0637\u0648\u0629 \u0644\u064a\u0647\u0627 \u062f\u0644\u064a\u0644.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u062c\u0627\u0647\u0632\u0629\u060c \u0643\u0634\u0648\u0641 \u0634\u0647\u0631\u064a\u0629\u060c \u0645\u0644\u062e\u0635 \u0625\u0636\u0627\u0641\u064a\u060c \u0625\u062c\u0645\u0627\u0644\u064a \u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u0635\u0648\u0645\u0629\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0633\u0627\u0633 \u062a\u0623\u0645\u064a\u0646\u0627\u062a\u060c \u0641\u064a \u062f\u0642\u0627\u0626\u0642.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 Excel \u0639\u0646\u062f \u0634\u062e\u0635 \u0648\u0627\u062d\u062f\u060c \u0644\u0623\u0646 \u062f\u0647 \u0645\u0634 \u0646\u0638\u0627\u0645\u060c \u062f\u0647 \u0646\u0642\u0637\u0629 \u0641\u0634\u0644 \u0648\u0627\u062d\u062f\u0629.<\/span><\/li>\n<\/ul>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062f\u0647 \u062c\u0648\u0647\u0631 \u062a\u0642\u0641\u064a\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0628\u0634\u0643\u0644 \u0631\u0642\u0645\u064a. \u0634\u063a\u0644 \u064a\u0646\u0627\u064a\u0631 \u064a\u0628\u0642\u0649 \u0623\u0642\u0644 \u0644\u0623\u0646 \u0627\u0644\u0642\u0635\u0629 \u0645\u062a\u0633\u062c\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u062f\u0627\u064a\u0629. \u0648\u0644\u0648 \u0639\u0627\u064a\u0632 \u062a\u062e\u0644\u064a \u0627\u0644\u062a\u0642\u0641\u064a\u0644 \u0623\u0633\u0647\u0644 \u0641\u064a 2026\u060c \u062f\u0648\u0628\u0627\u064a \u0645\u0645\u0643\u0646 \u064a\u0628\u0642\u0649 \u0637\u0628\u0642\u0629 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0644\u064a \u062a\u062e\u0644\u0651\u064a \u0644\u0643 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062c\u0627\u0647\u0632\u0629 \u0644\u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647\u0627.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0635\u062d. \u0625\u0645\u062a\u0649 \u062a\u0628\u062f\u0623 \u062a\u0642\u0641\u0644 \u0631\u0648\u0627\u062a\u0628 2025\u061f<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0644\u0648 \u0628\u062f\u0623\u062a \u0622\u062e\u0631 \u062f\u064a\u0633\u0645\u0628\u0631\u060c \u0627\u0646\u062a \u0645\u062a\u0623\u062e\u0631. \u062c\u062f\u0648\u0644 \u0648\u0627\u0642\u0639\u064a \u0644\u0625\u063a\u0644\u0627\u0642 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629:<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0645\u0646 \u0646\u0635 \u0646\u0648\u0641\u0645\u0628\u0631 \u0644\u0628\u062f\u0627\u064a\u0629 \u062f\u064a\u0633\u0645\u0628\u0631<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0628\u0646\u064a \u062c\u062f\u0648\u0644 \u0627\u0644\u0641\u0631\u0648\u0642 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631\u060c \u0648\u062d\u062f\u062f \u0627\u0644\u0628\u0646\u0648\u062f \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0625\u0636\u0627\u0641\u064a\u060c \u0645\u0643\u0627\u0641\u0622\u062a\u060c \u062a\u0635\u0646\u064a\u0641 \u0628\u062f\u0644\u0627\u062a\u060c \u0623\u0633\u0627\u0633 \u062a\u0623\u0645\u064a\u0646\u0627\u062a\u060c \u0633\u0644\u0641.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0646\u0635 \u062f\u064a\u0633\u0645\u0628\u0631<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0639\u0645\u0644 \u0645\u0637\u0627\u0628\u0642\u0629 \u0645\u0628\u062f\u0626\u064a\u0629\u060c \u0648\u0642\u0627\u0631\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0629 \u0644\u062d\u062f \u062f\u0644\u0648\u0642\u062a\u064a \u0628\u0627\u0644\u0644\u064a \u0645\u0646\u0637\u0642\u064a \u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0622\u062e\u0631 \u062f\u064a\u0633\u0645\u0628\u0631<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062b\u0628\u062a \u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0645\u0645\u0646\u0648\u0639 \u201c\u0647\u0646\u0635\u0644\u0651\u062d \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062c\u0627\u064a\u201d. \u062f\u064a\u0633\u0645\u0628\u0631 \u0647\u0648 \u0627\u0644\u0644\u064a \u0628\u064a\u0642\u0641\u0644 \u0627\u0644\u0633\u0646\u0629.<\/span><\/p>\n<h3 style=\"direction: rtl;\"><b>\u0623\u0648\u0644 \u064a\u0646\u0627\u064a\u0631 \u0644\u062d\u062f \u0646\u0635 \u064a\u0646\u0627\u064a\u0631<\/b><\/h3>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062c\u0647\u0651\u0632 \u0645\u0644\u0641\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0629. KPMG \u0628\u062a\u0630\u0643\u0631 \u0625\u0646 \u0623\u064a \u0641\u0631\u0648\u0642 \u062a\u0633\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0628\u062a\u062a\u0633\u062f\u062f \u062e\u0644\u0627\u0644 \u064a\u0646\u0627\u064a\u0631\u060c \u0639\u0634\u0627\u0646 \u0643\u062f\u0647 \u0644\u0627\u0632\u0645 \u062a\u062f\u062e\u0644 \u064a\u0646\u0627\u064a\u0631 \u0648\u0623\u0646\u062a \u0645\u0646\u0638\u0645.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0639\u0645\u0644\u064a\u060c \u062a\u0628\u062f\u0623 \u0646\u0635 \u0646\u0648\u0641\u0645\u0628\u0631 \u0648\u062a\u062e\u0644\u0635 \u0646\u0635 \u064a\u0646\u0627\u064a\u0631.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/b><\/h2>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u062a\u0642\u0641\u064a\u0644 \u0631\u0648\u0627\u062a\u0628 2025 \u0645\u0634 \u0645\u0647\u0645\u0629 \u0648\u0627\u062d\u062f\u0629. \u062f\u0647 \u0642\u0627\u0626\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631\u060c \u0648\u0645\u0644\u0641 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u064a\u0642\u062f\u0631 \u064a\u0639\u064a\u0634 \u062a\u062d\u062a \u0636\u063a\u0637 \u064a\u0646\u0627\u064a\u0631.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0644\u0648 \u0647\u062a\u0639\u0645\u0644 \u062d\u0627\u062c\u0629 \u0648\u0627\u062d\u062f\u0629 \u0628\u0633\u060c \u0627\u0639\u0645\u0644 \u062f\u064a. \u0628\u0637\u0644 \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0639\u0644\u0649 \u0625\u0646\u0647\u0627 \u201c\u0645\u062f\u0641\u0648\u0639\u0627\u062a\u201d. \u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0627\u0647\u0627 \u0643\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062a\u062d\u0643\u0645 \u0641\u064a\u0647\u0627\u060c \u0628\u062a\u063a\u0630\u064a \u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0648\u062b\u0642\u0629 \u0645\u0648\u0638\u0641\u064a\u0646.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0640 12 \u0646\u0642\u0637\u0629 \u0627\u0644\u0644\u064a \u0627\u062a\u0643\u0644\u0645\u0646\u0627 \u0639\u0646\u0647\u0627 \u0641\u0648\u0642 \u0639\u0634\u0627\u0646 \u062a\u0644\u0627\u062d\u0638 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0644\u064a \u0628\u062a\u062a\u0641\u0648\u062a \u0639\u0627\u062f\u0629. \u0648\u0628\u0639\u062f\u0647\u0627 \u0627\u0639\u0645\u0644 \u062c\u062f\u0648\u0644 \u0627\u0644\u0641\u0631\u0648\u0642 \u0634\u0647\u0631 \u0628\u0634\u0647\u0631 \u0639\u0634\u0627\u0646 \u062a\u0642\u062f\u0631 \u062a\u0634\u0631\u062d \u0627\u0644\u0623\u0631\u0642\u0627\u0645. \u0648\u0641\u064a \u0627\u0644\u0622\u062e\u0631\u060c \u062c\u0647\u0651\u0632 \u0645\u0644\u0641 \u0625\u063a\u0644\u0627\u0642 \u0648\u0627\u062d\u062f\u060c \u0641\u064a\u0647 \u0643\u0634\u0648\u0641\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a\u060c \u062d\u0636\u0648\u0631\u060c \u0625\u062c\u0627\u0632\u0627\u062a\u060c \u0633\u0644\u0641\u060c \u0648\u0643\u0644 \u0627\u0644\u0625\u062b\u0628\u0627\u062a\u0627\u062a.<\/span><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0648\u0644\u0648 \u0639\u0627\u064a\u0632 \u062f\u0647 \u064a\u0628\u0642\u0649 \u0642\u0627\u0628\u0644 \u0644\u0644\u062a\u0643\u0631\u0627\u0631 \u0641\u064a 2026\u060c \u0627\u0637\u0644\u0639 \u0645\u0646 \u062d\u0643\u0627\u064a\u0629 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0646\u0627\u062b\u0631\u0629 \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u064a\u062f\u0648\u064a\u0629. \u062f\u0648\u0628\u0627\u064a \u064a\u0642\u062f\u0631 \u064a\u0633\u0627\u0639\u062f\u0643 \u0643\u0637\u0628\u0642\u0629 \u0628\u0646\u064a\u0629 \u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u062a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u064a \u0648\u062a\u0637\u0644\u0639 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u0628\u0633\u0631\u0639\u0629.<\/span><\/p>\n<h2 style=\"direction: rtl;\"><b>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/b><\/h2>\n<p style=\"direction: rtl;\"><b>1) \u0623\u0628\u062f\u0623 \u0623\u0642\u0641\u0644 \u0631\u0648\u0627\u062a\u0628 2025 \u0641\u064a \u0645\u0635\u0631 \u0625\u0645\u062a\u0649\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0628\u062f\u0623 \u0645\u0646 \u0646\u0635 \u0646\u0648\u0641\u0645\u0628\u0631\u060c \u0648\u0627\u0633\u062a\u0647\u062f\u0641 \u062a\u062e\u0644\u0635 \u0646\u0635 \u064a\u0646\u0627\u064a\u0631\u060c \u0644\u0623\u0646 \u0641\u0631\u0648\u0642 \u062a\u0633\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0628\u062a\u062a\u0633\u0648\u0649 \u062c\u0648\u0647 \u064a\u0646\u0627\u064a\u0631 \u062d\u0633\u0628 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0627\u0626\u0639\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>2) \u0625\u064a\u0647 \u0623\u0643\u062a\u0631 \u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0628\u062a\u062a\u0641\u0648\u062a \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0645\u0633\u0627\u0647\u0645\u0629 \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0645\u0646 \u0633\u0628\u062a\u0645\u0628\u0631 \u0644\u062f\u064a\u0633\u0645\u0628\u0631 2025\u060c \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629\u060c \u0646\u0633\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u060c \u0645\u062e\u0635\u0635 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u060c \u0648\u062a\u0637\u0628\u064a\u0642 \u062d\u062f\u0648\u062f \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0635\u062d.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>3) \u0644\u0627\u0632\u0645 \u0623\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0641\u064a \u062a\u0633\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0641\u064a \u0623\u063a\u0644\u0628 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0628\u062a\u062f\u062e\u0644 \u0636\u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0633\u0646\u0629. \u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0648\u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u062e\u0635\u0648\u0635\u064b\u0627 \u0644\u0644\u062f\u0641\u0639\u0627\u062a \u0627\u0644\u0644\u064a \u0628\u062a\u0637\u0644\u0639 \u0641\u064a \u0622\u062e\u0631 \u062f\u064a\u0633\u0645\u0628\u0631 \u0648\u0623\u0648\u0644 \u064a\u0646\u0627\u064a\u0631.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>4) \u0623\u062d\u0633\u0628 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0625\u0632\u0627\u064a\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0648\u0632\u064a\u0639\u060c \u0648\u0628\u0639\u062f\u064a\u0646 \u0637\u0628\u0651\u0642 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0646\u062f\u0643. \u0642\u0627\u0646\u0648\u0646 159 \u0628\u064a\u0630\u0643\u0631 \u0625\u0646 \u0627\u0644\u0646\u0635\u064a\u0628 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 10% \u0648\u0644\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629. \u0631\u0627\u062c\u0639 \u062a\u0641\u0627\u0635\u064a\u0644 \u0634\u0631\u0643\u062a\u0643 \u0648\u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631\u0643.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>5) \u0625\u064a\u0647 \u0627\u0644\u0644\u064a \u0627\u062a\u063a\u064a\u0651\u0631 \u0641\u064a 2025 \u0648\u0628\u064a\u0623\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0625\u063a\u0644\u0627\u0642\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0623\u062c\u0648\u0631 \u0628\u0642\u0649 7,000 \u062c\u0646\u064a\u0647 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u0645\u0627\u0631\u0633 2025\u060c \u0648\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0644 14 \u0644\u0633\u0646\u0629 2025 \u0628\u062f\u0623 1 \u0633\u0628\u062a\u0645\u0628\u0631 2025\u060c \u0648\u062f\u062e\u0644\u062a \u0628\u0646\u0648\u062f \u0632\u064a \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629.<\/span><\/p>\n<p style=\"direction: rtl;\"><b>6) \u0645\u062d\u062a\u0627\u062c \u0645\u0633\u062a\u0634\u0627\u0631 \u0639\u0634\u0627\u0646 \u0623\u0642\u0641\u0644 \u0631\u0648\u0627\u062a\u0628 \u0622\u062e\u0631 \u0627\u0644\u0633\u0646\u0629\u061f<\/b><\/p>\n<p style=\"direction: rtl;\"><span style=\"font-weight: 400;\">\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0633\u064a\u0637: \u0644\u0648 \u0639\u0646\u062f\u0643 \u0645\u0648\u0627\u0642\u0639 \u0645\u062a\u0639\u062f\u062f\u0629\u060c \u0628\u0646\u0648\u062f \u0645\u062a\u063a\u064a\u0631\u0629 \u0643\u062a\u064a\u0631\u060c \u0645\u0639\u062f\u0644 \u062f\u0648\u0631\u0627\u0646 \u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0627\u0644\u064a\u060c \u0645\u0648\u0638\u0641\u064a\u0646 \u0623\u062c\u0627\u0646\u0628\u060c \u0623\u0648 \u0634\u063a\u0644 \u064a\u062f\u0648\u064a \u0643\u062a\u064a\u0631\u060c \u063a\u0627\u0644\u0628\u0627\u064b \u0627\u0644\u0623\u062d\u0633\u0646 \u0627\u0646\u0643 \u062a\u0644\u062c\u0623 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646 \u062d\u062f \u0645\u062a\u062e\u0635\u0635. \u0644\u0648 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u0629 \u0648\u0645\u0631\u0643\u0632\u0629 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0648\u062b\u0642\u060c \u0645\u0645\u0643\u0646 \u062a\u0642\u0641\u0644 \u062f\u0627\u062e\u0644\u064a\u064b\u0627.<\/span><\/p>\n                <\/div>\n                      \n        <\/div>\n     \n      \n    <\/div>\n<\/section>\n\n\n\n<section class=\"watching default-background\" id=\"watching_video\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 section-title d-flex justify-content-center flex-column align-items-center p-0\">\n                \n                                    <h2 class=\"mb-0 text-center\">\u0623\u062e\u0637\u0627\u0621 \u062a\u0642\u0641\u064a\u0644 \u0645\u0631\u062a\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0629 \u0628\u062a\u0628\u0627\u0646 \u0641\u064a \u064a\u0646\u0627\u064a\u0631.<\/h2>\n                                <div class=\"spacer-25\"><\/div>\n                                    <h3 class=\"font-24 font-weight-400 w-100 px-1 text-center mb-0\">\u062f\u0648\u0628\u0627\u064a \u0628\u062a\u062f\u064a\u0643 \u0645\u0646\u0638\u0648\u0645\u0629 \u0644\u062f\u0641\u0639 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0628\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0636\u062d\u0629\u060c \u0648\u062a\u062a\u0628\u0639 \u0643\u0627\u0645\u0644\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u062c\u0627\u0647\u0632\u0629 \u062a\u0633\u0627\u0639\u062f\u0643 \u062a\u0642\u0641\u0644 \u0627\u0644\u0633\u0646\u0629 \u0648\u062a\u062c\u0647\u0632 \u0645\u0644\u0641\u0627\u062a\u0643 \u0645\u0646 \u063a\u064a\u0631 \u062f\u0648\u0634\u0629.<\/h3>\n                                \n                <div class=\"spacer-50\"><\/div>\n                \n                <!-- Action Buttons -->\n                                    <div class=\"action-buttons d-flex flex-wrap justify-content-center gap-3 w-100\">\n                        \n                                                    <a href=\"https:\/\/dopay.com\/sign-up-ar\/\" \n                               class=\"main-btn\"\n                               >\n                                \u0627\u0628\u062f\u0623 \u062f\u0644\u0648\u0642\u062a\u064a                            <\/a>\n                        \n                                                \n                        \n                                                \n                     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