{"id":8168,"date":"2025-04-09T12:03:03","date_gmt":"2025-04-09T09:03:03","guid":{"rendered":"https:\/\/ish-shalom.co.il\/%d8%a7%d8%b9%d8%aa%d8%b1%d8%a7%d8%b6-%d8%b9%d9%84%d9%89-%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%ae%d9%84-%d8%b9%d9%86%d8%af%d9%85%d8%a7-%d8%aa%d9%82%d8%b1\/"},"modified":"2026-06-29T16:17:16","modified_gmt":"2026-06-29T13:17:16","slug":"income-tax-assessment-objection-ar","status":"publish","type":"post","link":"https:\/\/ish-shalom.co.il\/ar\/income-tax-assessment-objection-ar\/","title":{"rendered":"\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644: \u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0631\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u062d\u062c\u0645 \u0623\u0631\u0628\u0627\u062d\u0643 \u2013 \u0648\u062a\u0635\u0628\u062d \u0623\u0646\u062a \u0627\u0644\u0645\u0637\u0627\u0644\u0628 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\u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/a> \u0642\u062f \u0642\u0631\u0631\u062a, \u0628\u0634\u0643\u0644 \u0623\u062d\u0627\u062f\u064a \u0627\u0644\u062c\u0627\u0646\u0628, \u0623\u0646\u0643 \u0645\u062f\u064a\u0646 \u0644\u0647\u0627 \u0628\u0645\u0626\u0627\u062a \u0622\u0644\u0627\u0641 \u0627\u0644\u0634\u0648\u0627\u0643\u0644 \u2013 \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u062b\u0642\u062a\u0643 \u0627\u0644\u062a\u0627\u0645\u0629 \u0628\u0623\u0646\u0643 \u0623\u062f\u0631\u062a \u062f\u0641\u0627\u062a\u0631 \u062d\u0633\u0627\u0628\u0627\u062a\u0643 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0633\u062f\u062f\u062a \u0643\u0644 \u0634\u064a\u0643\u0644 \u0645\u0633\u062a\u062d\u0642 \u0639\u0644\u064a\u0643.<\/p>\n<p data-path-to-node=\"4\">\u0625\u0646 \u062a\u0642\u062f\u064a\u0631 <a href=\"https:\/\/ish-shalom.co.il\/ar\/tax-assessor-decision-israel-appeal\/\">\u0636\u0631\u064a\u0628\u0629 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\u0648\u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0638\u0631\u0648\u0641, \u062a\u0635\u0628\u062d \u0625\u0639\u0627\u062f\u0629 \u0641\u062a\u062d \u0627\u0644\u0645\u0644\u0641 \u0645\u0647\u0645\u0629 \u0634\u0628\u0647 \u0645\u0633\u062a\u062d\u064a\u0644\u0629.<\/p>\n<h2 data-path-to-node=\"11\">\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0631\u0627\u0628\u062d\u0629: \u0643\u064a\u0641 \u062a\u0635\u064a\u063a \u0648\u062a\u0642\u062f\u0645 \u0627\u0639\u062a\u0631\u0627\u0636\u064b\u0627 \u0630\u0643\u064a\u064b\u0627\u061f<\/h2>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u062e\u0641\u0627\u0642\u0627\u062a \u0648\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0628\u0639\u0645\u0642:<\/b> \u0641\u064a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649, \u064a\u062c\u0628 \u062a\u0641\u0643\u064a\u0643 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0625\u0644\u0649 \u0645\u0643\u0648\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629. \u0647\u0644 \u0627\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062e\u0637\u0623 \u0648\u0627\u0642\u0639\u064a\u061f \u0647\u0644 \u0647\u0648 \u062a\u0641\u0633\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0634\u0648\u0647 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u061f \u0623\u0648 \u0631\u0628\u0645\u0627 \u0645\u0642\u0627\u0631\u0646\u0629 \u063a\u064a\u0631 \u0639\u0627\u062f\u0644\u0629 \u0648\u062e\u0627\u0637\u0626\u0629 \u0628\u0645\u0635\u0627\u0644\u062d \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0642\u0637\u0627\u0639\u0643\u061f \u0643\u0644 \u0639\u0646\u0635\u0631 \u064a\u062a\u0637\u0644\u0628 \u0631\u062f\u064b\u0627 \u0645\u0641\u0635\u0644\u0627\u064b \u2013 \u0648\u0627\u0644\u0627\u062f\u0639\u0627\u0621\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u062b\u0644 &#8220;\u0647\u0630\u0627 \u0645\u0628\u0627\u0644\u063a \u0641\u064a\u0647&#8221; \u0644\u0646 \u062a\u062c\u062f\u064a \u0646\u0641\u0639\u064b\u0627.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">\u062c\u0645\u0639 \u0648\u062a\u0642\u062f\u064a\u0645 \u0623\u062f\u0644\u0629 \u0642\u0627\u0637\u0639\u0629:<\/b> \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631, \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0648\u0642\u0639\u0629, \u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629, \u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629, \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u2013 \u0643\u0644 \u0647\u0630\u0647 \u0647\u064a \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062f\u0641\u0627\u0639 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643. \u0625\u0646 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0642\u0627\u0626\u0645 \u0641\u064a \u0645\u0639\u0638\u0645\u0647 \u0639\u0644\u0649 \u062a\u062e\u0645\u064a\u0646\u0627\u062a, \u0623\u0648 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0648\u0627\u0647\u064a\u0629, \u0623\u0648 \u062d\u0633\u0627\u0628\u0627\u062a &#8220;\u0623\u0641\u0636\u0644 \u062a\u0642\u062f\u064a\u0631&#8221;, \u064a\u0645\u0643\u0646 \u0625\u0628\u0637\u0627\u0644\u0647 \u0628\u0633\u0647\u0648\u0644\u0629 \u0646\u0633\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0642\u0639\u064a\u0629 \u0648\u0645\u0644\u0645\u0648\u0633\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,2,0\"><b data-path-to-node=\"12,2,0\" data-index-in-node=\"0\">\u0635\u064a\u0627\u063a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0635\u0627\u0631\u0645\u0629 (\u0625\u0637\u0627\u0631 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629):<\/b> \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0644\u064a\u0633 \u0631\u0633\u0627\u0644\u0629 \u0644\u0637\u0644\u0628 \u0627\u0633\u062a\u0639\u0637\u0627\u0641 \u0623\u0648 \u0627\u0644\u062a\u0645\u0627\u0633\u064b\u0627 \u0644\u0644\u062c\u0646\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a. \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0628\u0646\u0627\u0624\u0647 \u0628\u062f\u0642\u0629 \u0643\u0644\u0648\u0627\u0626\u062d \u0627\u062f\u0639\u0627\u0621 \u0642\u0627\u0646\u0648\u0646\u064a\u0629, \u0645\u062a\u0636\u0645\u0646\u064b\u0627 \u0625\u062d\u0627\u0644\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0625\u0644\u0649 \u0645\u0648\u0627\u062f \u0645\u0631\u0633\u0648\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644, \u0627\u0644\u0633\u0648\u0627\u0628\u0642 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0643\u0645, \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u0644\u0641 \u0627\u0644\u0642\u0636\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,3,0\"><b data-path-to-node=\"12,3,0\" data-index-in-node=\"0\">\u0627\u0642\u062a\u0631\u0627\u062d \u0628\u062f\u0627\u0626\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629:<\/b> \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646, \u0648\u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062d\u0643\u064a\u0645\u0629, \u064a\u064f\u0646\u0635\u062d \u0628\u062a\u0642\u062f\u064a\u0645 \u062e\u0637 \u062f\u0641\u0627\u0639 \u0645\u0639\u0642\u062f \u064a\u0642\u062f\u0645 \u062d\u0644\u0627\u064b \u0628\u062f\u064a\u0644\u0627\u064b \u0644\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0643\u0634\u0648\u0641\u0629, \u0623\u0648 \u064a\u0648\u0636\u062d \u0623\u0646 \u0627\u0644\u0623\u0645\u0631 \u064a\u062a\u0639\u0644\u0642 \u0628\u062d\u062f\u062b \u0639\u0627\u0631\u0636 \u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0648\u0644\u064a\u0633 \u0628\u0641\u0634\u0644 \u0646\u0638\u0627\u0645\u064a \u0641\u064a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u064a\u062a\u0645 \u0627\u062a\u062e\u0627\u0630\u0647\u0627 \u0641\u0642\u0637 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0631\u0624\u064a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0633\u0639\u0629 \u0648\u0644\u064a\u0633 \u0628\u062f\u0627\u0641\u0639 \u0627\u0644\u0630\u0639\u0631.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"13\">\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062a\u0627\u0644\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u061f<\/h2>\n<p data-path-to-node=\"14\">\u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0648\u062b\u064a\u0642\u0629, \u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0645\u0644\u0641 \u0625\u0644\u0649 &#8220;\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0628&#8221; \u0648\u062a\u062d\u0627\u0644 \u0645\u0639\u0627\u0644\u062c\u062a\u0647 \u0639\u0627\u062f\u0629\u064b \u0625\u0644\u0649 \u0645\u0641\u062a\u0634 \u0636\u0631\u0627\u0626\u0628 \u0622\u062e\u0631 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0623\u0642\u062f\u0645\u064a\u0629:<\/p>\n<ol start=\"1\" data-path-to-node=\"15\">\n<li>\n<p data-path-to-node=\"15,0,0\"><b data-path-to-node=\"15,0,0\" data-index-in-node=\"0\">\u0641\u062d\u0635 \u0627\u0644\u062d\u062c\u062c \u0648\u0627\u0644\u062d\u0642 \u0641\u064a \u062c\u0644\u0633\u0629 \u0627\u0633\u062a\u0645\u0627\u0639:<\/b> \u064a\u0631\u0627\u062c\u0639 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0645\u0633\u0648\u063a\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636. \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631, \u064a\u062a\u0645\u062a\u0639 \u0628\u0635\u0644\u0627\u062d\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0633\u0639\u0629 \u0644\u0627\u0633\u062a\u062f\u0639\u0627\u0621 \u0627\u0644\u0645\u0643\u0644\u0641, \u0648\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629, \u0628\u0644 \u0648\u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0642\u064a\u0642 \u0645\u0627\u0644\u064a \u062a\u0643\u0645\u064a\u0644\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"15,1,0\"><b data-path-to-node=\"15,1,0\" data-index-in-node=\"0\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0641\u0627\u0648\u0636\u0627\u062a \u0648\u0627\u0644\u0633\u0639\u064a \u0644\u0627\u062a\u0641\u0627\u0642:<\/b> \u0647\u0630\u0647 \u0645\u0631\u062d\u0644\u0629 \u062d\u0627\u0633\u0645\u0629. \u064a\u062d\u062a\u0641\u0638 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0628\u062f\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u064a\u062d\u0642 \u0644\u0647 \u0627\u0644\u062a\u0648\u0635\u0644 \u0645\u0639\u0643 \u0625\u0644\u0649 \u0627\u062a\u0641\u0627\u0642 \u062a\u0633\u0648\u064a\u0629 \u0645\u0642\u0628\u0648\u0644 \u064a\u062e\u0641\u0636 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0635\u0644\u064a \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0647.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"15,2,0\"><b data-path-to-node=\"15,2,0\" data-index-in-node=\"0\">\u0627\u0644\u0645\u0644\u062c\u0623 \u0627\u0644\u0623\u062e\u064a\u0631 \u2013 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629:<\/b> \u0625\u0630\u0627 \u0642\u0631\u0631 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0631\u0641\u0636 \u0627\u0639\u062a\u0631\u0627\u0636\u0643 (\u0645\u0635\u062f\u0631\u0627\u064b \u0623\u0645\u0631\u0627\u064b \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 152 \u0628), \u0641\u0625\u0646 \u0627\u0644\u0633\u0628\u064a\u0644 \u0627\u0644\u0623\u062e\u064a\u0631 \u0647\u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0636\u0631\u064a\u0628\u064a \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u063a\u0636\u0648\u0646 30 \u064a\u0648\u0645\u064b\u0627.<\/p>\n<\/li>\n<\/ol>\n<p data-path-to-node=\"16\">\u062a\u0639\u062a\u0628\u0631 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0627\u0644\u0646\u0627\u0641\u0630\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0641\u0631\u0635\u0629 \u0627\u0644\u0633\u0627\u0646\u062d\u0629 \u0644\u062d\u0644 \u0627\u0644\u0646\u0632\u0627\u0639 \u062f\u0627\u062e\u0644\u064a\u064b\u0627 \u0648\u062a\u062d\u062a \u0636\u063a\u0637 \u0645\u0639\u062a\u062f\u0644, \u062f\u0648\u0646 \u0627\u0644\u0627\u0646\u062c\u0631\u0627\u0631 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0637\u0648\u064a\u0644\u0629, \u0645\u0643\u0644\u0641\u0629 \u0648\u0645\u0631\u0647\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0643\u0645.<\/p>\n<h2 data-path-to-node=\"17\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629: \u0645\u0627 \u064a\u0643\u062a\u0634\u0641\u0647 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u062a\u0623\u062e\u0631\u064b\u0627 \u062c\u062f\u064b\u0627<\/h2>\n<ul data-path-to-node=\"18\">\n<li>\n<p data-path-to-node=\"18,0,0\"><b data-path-to-node=\"18,0,0\" data-index-in-node=\"0\">\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0646\u0641\u0633\u064a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0645\u062b\u0644\u064a \u0627\u0644\u0645\u0639\u062a\u0627\u062f\u061f<\/b><\/p>\n<p data-path-to-node=\"18,0,1\">\u062a\u0642\u0646\u064a\u064b\u0627 \u0646\u0639\u0645, \u0648\u0644\u0643\u0646 \u0639\u0645\u0644\u064a\u064b\u0627 \u064a\u0646\u0637\u0648\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631\u0629 \u062c\u0633\u064a\u0645\u0629. \u0625\u0646 \u0645\u0645\u062b\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u064a (\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628) \u0645\u0645\u062a\u0627\u0632 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629, \u0648\u0644\u0643\u0646 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0647\u064a \u0625\u062c\u0631\u0627\u0621 \u0642\u0627\u0646\u0648\u0646\u064a-\u0633\u064a\u0627\u0633\u064a \u0628\u0627\u0645\u062a\u064a\u0627\u0632. \u062a\u0642\u062f\u064a\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u063a\u064a\u0631 \u0645\u0635\u0627\u063a \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u062d\u0643\u0645 \u064a\u063a\u0644\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0628\u0648\u0627\u0628 \u0648\u0642\u062f \u064a\u062b\u0628\u062a \u0623\u062e\u0637\u0627\u0621 \u062a\u0636\u0631 \u0628\u0643 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"18,1,0\"><b data-path-to-node=\"18,1,0\" data-index-in-node=\"0\">\u0625\u0630\u0627 \u0642\u062f\u0645\u062a \u0627\u0639\u062a\u0631\u0627\u0636\u064b\u0627, \u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0625\u0644\u062d\u0627\u0642 \u0627\u0644\u0636\u0631\u0631 \u0628\u0645\u0648\u0642\u0641\u064a \u0648\u0632\u064a\u0627\u062f\u0629 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629?<\/b><\/p>\n<p data-path-to-node=\"18,1,1\">\u064a\u0633\u0645\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0644\u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0628\u0625\u0639\u0627\u062f\u0629 \u0641\u062d\u0635 \u0627\u0644\u0645\u0644\u0641 \u0645\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u0635\u0641\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 &#8220;\u0628&#8221;; \u0648\u0645\u0639 \u0630\u0644\u0643, \u0641\u0625\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0647\u0646\u064a \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0623\u062f\u0644\u0629 \u0635\u0644\u0628\u0629 \u064a\u0628\u0646\u064a \u062e\u0637 \u062f\u0641\u0627\u0639 \u064a\u0645\u0646\u0639 \u0627\u0644\u062a\u0635\u0639\u064a\u062f \u0648\u064a\u062c\u0628\u0631 \u0627\u0644\u0633\u0644\u0637\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u0627\u062c\u0639 \u0639\u0646 \u0645\u0648\u0642\u0641\u0647\u0627 \u0627\u0644\u0645\u062a\u0634\u062f\u062f.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"18,2,0\"><b data-path-to-node=\"18,2,0\" data-index-in-node=\"0\">\u0647\u0644 \u064a\u062c\u0628 \u0623\u0646 \u0623\u0648\u0627\u0641\u0642 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0639\u0644\u0649 \u062a\u0633\u0648\u064a\u0629 \u0645\u0639\u0631\u0648\u0636\u0629 \u0645\u0646 \u0645\u0635\u0644\u062d\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u061f<\/b><\/p>\n<p data-path-to-node=\"18,2,1\">\u0644\u0627 \u064a\u062c\u0648\u0632 \u0628\u0623\u064a \u062d\u0627\u0644 \u0645\u0646 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0641\u0639\u0644 \u0630\u0644\u0643 \u062f\u0648\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0636\u062d\u0629. \u0625\u0646 \u0643\u0644 \u0645\u0646 \u064a\u062a\u0648\u062c\u0647 \u0625\u0644\u0649 \u062c\u0644\u0633\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0646 \u0645\u0648\u0642\u0641 \u0627\u0639\u062a\u0630\u0627\u0631 \u0648\u0636\u0639\u0641 \u0633\u064a\u062c\u062f \u0646\u0641\u0633\u0647 \u064a\u062f\u0641\u0639 \u0645\u0628\u0627\u0644\u063a \u0628\u0627\u0647\u0638\u0629. \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u064a\u062a\u0645 \u0627\u0644\u062a\u0648\u0635\u0644 \u0625\u0644\u064a\u0647\u0627 \u0641\u0642\u0637 \u0645\u0646 \u0645\u0648\u0642\u0639 \u0642\u0648\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"19\">\u0627\u0644\u062e\u0644\u0627\u0635\u0629: \u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0644\u064a\u0633 \u0631\u0641\u0627\u0647\u064a\u0629<\/h2>\n<p data-path-to-node=\"20\">\u0625\u0646 \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0639\u0627\u0645 2026 \u062a\u062a\u062d\u062f\u062b \u0628\u0644\u063a\u0629 \u0641\u0631\u064a\u062f\u0629 \u2013 \u0644\u063a\u0629 \u0627\u0644\u0623\u0648\u0627\u0645\u0631, \u0627\u0644\u0645\u0648\u0627\u062f, \u0627\u0644\u0633\u0648\u0627\u0628\u0642 \u0627\u0644\u0645\u0644\u0632\u0645\u0629, \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0633\u0631\u064a\u0629. \u0648\u062d\u062f\u0647 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u064a\u0634 \u0648\u064a\u062a\u0646\u0641\u0633 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0645\u0646 \u0627\u0644\u062f\u0627\u062e\u0644, \u0648\u064a\u0639\u0631\u0641 \u062a\u0648\u062c\u0647\u0627\u062a \u0645\u0623\u0645\u0648\u0631\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0642\u0648\u0649, \u0642\u0627\u062f\u0631 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0647\u0630\u0627 \u0627\u0644\u0635\u0631\u0627\u0639 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u062d\u0645\u064a \u0631\u0623\u0633 \u0645\u0627\u0644\u0643.<\/p>\n<p data-path-to-node=\"21\">\u064a\u0639\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0627\u0644\u062e\u0628\u064a\u0631 \u0641\u064a \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u062a\u0649 \u064a\u062a\u062e\u0630 \u0645\u0648\u0642\u0641\u064b\u0627 \u0635\u0627\u0631\u0645\u064b\u0627, \u0645\u062a\u0649 \u064a\u0647\u062f\u0626 \u0627\u0644\u0623\u062c\u0648\u0627\u0621, \u0648\u0645\u0627 \u0647\u064a \u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u064a\u0647\u0627 \u0644\u062c\u0639\u0644 \u0645\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u064a\u0648\u0642\u0639 \u0639\u0644\u0649 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u0633\u0648\u064a\u0629 \u0645\u062b\u0627\u0644\u064a\u0629 \u0644\u0643. \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0647\u0648 \u0645\u062c\u0631\u062f \u0634\u0631\u0627\u0631\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629; \u0623\u0645\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0641\u0647\u0648 \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u0628\u062f\u0623 \u0641\u064a\u0647 \u0627\u0644\u0645\u0639\u0631\u0643\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0639\u0645\u0644 \u062d\u064a\u0627\u062a\u0643.<\/p>\n<p data-path-to-node=\"23\"><i data-path-to-node=\"23\" data-index-in-node=\"0\">\u0643\u062a\u0628 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u064a\u0627\u0646\u064a\u0641 \u0625\u064a\u0634-\u0634\u0627\u0644\u0648\u0645, \u0627\u0644\u062e\u0628\u064a\u0631 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0648\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0623\u0645\u0627\u0645 \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0645\u0643\u062a\u0628 \u0625\u064a\u0634-\u0634\u0627\u0644\u0648\u0645 \u0648\u0634\u0631\u0643\u0627\u0647 \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629.<\/i><\/p>\n<p data-path-to-node=\"24\"><i data-path-to-node=\"24\" data-index-in-node=\"0\">\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a, \u0627\u0644\u0646\u0645\u0627\u0630\u062c, 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