{"id":1076,"date":"2023-06-22T09:17:19","date_gmt":"2023-06-22T09:17:19","guid":{"rendered":"https:\/\/jibaya.tn\/?page_id=1076"},"modified":"2025-02-25T14:09:22","modified_gmt":"2025-02-25T13:09:22","slug":"questions-frequemment-posees","status":"publish","type":"page","link":"https:\/\/jibaya.tn\/ar\/questions-frequemment-posees\/","title":{"rendered":"QUESTIONS FR\u00c9QUEMMENT POS\u00c9ES\u200b"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1076\" class=\"elementor elementor-1076\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-301ab1d elementor-section-full_width banner-arab elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"301ab1d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4648ddb\" data-id=\"4648ddb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-454c846 elementor-widget elementor-widget-heading\" data-id=\"454c846\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f48c83 elementor-section-full_width elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"0f48c83\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b76bf9f\" data-id=\"b76bf9f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8d5f43a elementor-widget elementor-widget-betterdocs-faq\" data-id=\"8d5f43a\" data-element_type=\"widget\" data-widget_type=\"betterdocs-faq.default\">\n\t\t\t\t\t<div\n\tclass=\"betterdocs-faq-wrapper layout-modern icon-after betterdocs-faq-layout-1 betterdocs-shortcode\">\n\t<h2 class=\"betterdocs-faq-layout-1 betterdocs-faq-section-title\"><\/h2>\n\t<div class=\"betterdocs-faq-inner-wrapper\">\n\t\t<div class=\"betterdocs-faq-title\">\n\t<h3 class=\"betterdocs-faq-title-tag\">Tous les FAQ<\/h3><\/div>\n<ul class=\"betterdocs-faq-list\"><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0641\u064a \u062d\u062f\u0648\u062f \u0622\u062c\u0627\u0644 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 :<\/p>\n<p>\u2022\t4 \u0633\u0646\u0648\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0651\u062d \u0628\u0647\u0627\u060c<\/p>\n<p>\u2022\t6 \u0633\u0646\u0648\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0651\u062d \u0628\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u0628\u0627\u0644\u063a\u0647\u0627 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0641\u0635\u0644 48 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u060c<\/p>\n<p>\u2022\t10 \u0633\u0646\u0648\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0631\u0651\u062d \u0628\u0647\u0627\u060c<\/p>\n<p>\u2022\t10 \u0633\u0646\u0648\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c<\/p>\n<p>\u2022\t15 \u0633\u0646\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u062d\u0643\u0648\u0645 \u0639\u0644\u064a\u0647\u0645 \u0628\u0623\u062d\u0643\u0627\u0645 \u0628\u0627\u062a\u0651\u0629 \u0641\u064a \u0642\u0636\u0627\u064a\u0627 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0647\u0631\u064a\u0628 \u0623\u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u064a\u0629.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p><span style=\"color: rgb(60,67,74);background-color: rgb(231,235,243);font-size: 14px;font-family: -apple-system, BlinkMacSystemFont, \"segoe ui\", roboto, oxygen-sans, ubuntu, cantarell, \"helvetica neue\", sans-serif;\">\u062a\u062d\u0641\u0638 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0641\u062a\u0631\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0639\u0634\u0631 \u0633\u0646\u0648\u0627\u062a. <\/span>&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0625\u0633\u062a\u0631\u062c\u0627\u0639 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0632\u0627\u0626\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0646\u0639\u0645\u060c \u064a\u0645\u0643\u0646 \u0625\u0633\u062a\u0631\u062c\u0627\u0639 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0632\u0627\u0626\u062f\u0629 \u0641\u064a \u0623\u062c\u0644 \u0623\u0642\u0635\u0627\u0647 3 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0630\u064a \u0623\u0635\u0628\u062d \u0641\u064a\u0647 \u0627\u0644\u0623\u062f\u0627\u0621 \u0642\u0627\u0628\u0644\u0627 \u0644\u0644\u0625\u0631\u062c\u0627\u0639.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u062a\u0639\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0623\u0639\u0648\u0627\u0646 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0646\u0639\u0645\u060c \u064a\u062a\u0639\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0644\u0629 \u0644\u0636\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0623\u0639\u0648\u0627\u0646 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p>\u2022\t\u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628 \u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u062c\u0628\u0627\u0626\u064a\u0629 \u0645\u0639\u0645\u0642\u0629 \u0623\u0648 \u0645\u062d\u062f\u0648\u062f\u0629\u060c<\/p>\n<p>\u2022\t\u0639\u0644\u0649 \u0639\u064a\u0646 \u0627\u0644\u0645\u0643\u0627\u0646 \u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642 \u0627\u0644\u0625\u0637\u0644\u0627\u0639.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u062d\u0642 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u062a\u0631\u0629 \u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u062a\u0631\u0629 \u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0647\u0627 \u0627\u0646\u0639\u0643\u0627\u0633 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0623\u0648 \u0645\u0628\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0628\u0639\u0646\u0648\u0627\u0646 \u0641\u062a\u0631\u0627\u062a \u0644\u0645 \u064a\u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u062e\u0627\u0635\u0629 \u0628\u0648\u0627\u0633\u0637\u0629 \u0637\u0631\u062d \u062e\u0633\u0627\u0626\u0631 \u0623\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0627\u062a \u0645\u0624\u062c\u0644\u0629 \u0623\u0648 \u0641\u0648\u0627\u0626\u0636 \u0623\u062f\u0627\u0621.<\/p>\n<p>\u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062f\u0649 \u0639\u0645\u0644\u064a\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0625\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0623\u062f\u0627\u0621 \u0625\u0636\u0627\u0641\u064a   \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0632\u0627\u0626\u062f\u0629 \u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0634\u062a\u0631\u0637 \u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0632\u0627\u0626\u062f\u0629:<\/p>\n<p>\u2022\t\u062a\u0642\u062f\u064a\u0645 \u0645\u0637\u0644\u0628 \u0643\u062a\u0627\u0628\u064a \u0645\u0639\u0644\u0644 \u0644\u062f\u0649 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629<\/p>\n<p>\u2022\t\u0625\u062b\u0628\u0627\u062a \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0644\u062a\u064a \u062d\u0644 \u0623\u062c\u0644\u0647\u0627 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u0637\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0648\u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0625\u0630\u0646 \u0628\u0627\u0644\u0625\u0631\u062c\u0627\u0639 .<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0622\u062c\u0627\u0644 \u0631\u062f \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0639\u0644\u0649 \u0645\u0637\u0627\u0644\u0628 \u0627\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>1.\t\u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u0639\u0627\u0645 : 6 \u0623\u0634\u0647\u0631 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0637\u0644\u0628.<\/p>\n<p>2.\t \u0627\u0644\u0622\u062c\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 :<\/p>\n<p>\u2022\t7 \u0623\u064a\u0627\u0645 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0635\u062f\u064a\u0631 \u0633\u0644\u0639 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a\u060c<\/p>\n<p>\u2022\t21 \u064a\u0648\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u062a\u0623\u0647\u064a\u0644 \u0645\u0635\u0627\u062f\u0642 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0644\u062c\u0646\u0629 \u062a\u0633\u064a\u064a\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u0623\u0647\u064a\u0644\u060c<\/p>\n<p>\u2022\t30 \u064a\u0648\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0628\u064a\u0639 \u0628\u062a\u0623\u062c\u064a\u0644 \u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062e\u0635\u0648\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u060c<\/p>\n<p>\u2022\t60 \u064a\u0648\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062c\u0644 \u0644\u062f\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0642\u0627\u0646\u0648\u0646\u0627 \u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0642 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u062f\u0648\u0646 \u0625\u062d\u062a\u0631\u0627\u0632\u0627\u062a \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621\u060c<\/p>\n<p>\u2022\t 90 \u064a\u0648\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062c\u0644 \u0644\u062f\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649\u060c<\/p>\n<p>\u2022\t6 \u0623\u0634\u0647\u0631 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0646\u0634\u0627\u0637.<\/p>\n<p>3.\t\u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0631\u0627\u062c\u0639\u0629 \u0628\u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649: 7 \u0623\u064a\u0627\u0645 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0641\u0627\u0626\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0630\u0644\u0643 \u0634\u0631\u064a\u0637\u0629 \u0625\u0631\u0641\u0627\u0642 \u0645\u0637\u0644\u0628 \u0625\u0633\u062a\u0631\u062c\u0627\u0639 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u062a\u0642\u0631\u064a\u0631 \u062e\u0627\u0635 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0625\u0633\u062a\u0631\u062c\u0627\u0639.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0641\u064a\u0645\u0627 \u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0643\u062a\u0627\u0628\u0627\u062a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0625\u0644\u0649 \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0628\u0627\u0644\u062a\u0635\u0627\u0631\u064a\u062d \u0627\u0639\u062a\u0645\u0627\u062f\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u062d\u0648\u0632\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n<p>\u062a\u062a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0644\u0627 \u062a\u0633\u062a\u0648\u062c\u0628 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0645\u0633\u0628\u0642. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062a\u0635\u0631\u064a\u062d\u0627 \u0648\u0627\u062d\u062f\u0627 \u0623\u0648 \u0639\u062f\u0629 \u062a\u0635\u0627\u0631\u064a\u062d \u0648\u0623\u062f\u0627\u0621 \u0648\u0627\u062d\u062f\u0627 \u0623\u0648 \u0639\u062f\u0629 \u0623\u062f\u0627\u0621\u0627\u062a.\n \u0648\u0644\u0627 \u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0644\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0623\u0648 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648\u0644\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0623\u062f\u0627\u0621\u0627\u062a \u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0634\u0645\u0644\u062a\u0647\u0627 \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648\u0644\u064a\u0629 \u0633\u0627\u0628\u0642\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0641\u064a\u0645\u0627 \u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0644\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0643\u0627\u0645\u0644 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627. \u0648\u062a\u062e\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0645\u0633\u0628\u0642.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0643\u064a\u0641 \u062a\u062a\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0644\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062a\u0645 \u0627\u0644\u0634\u0631\u0648\u0639 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0641\u064a \u0623\u062c\u0644 \u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 15 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0625\u0639\u0644\u0627\u0645  \u0627\u0644\u0645\u0633\u0628\u0642 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0636\u0645\u0646 \u062e\u0627\u0635\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0644\u0627 \u064a\u0637\u0628\u0642 \u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0623\u0639\u0644\u0627\u0647  \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u0641\u0639\u0629  \u0628\u0625\u0631\u062c\u0627\u0639 \u0641\u0627\u0626\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u0623\u0642\u0635\u0649 \u0627\u0644\u0645\u062d\u062f\u062f \u0628\u064060 \u064a\u0648\u0645\u0627.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 60 \u064a\u0648\u0645\u0627 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0628\u0637\u0644\u0628 \u0643\u062a\u0627\u0628\u064a \u0645\u0639\u0644\u0644 \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0623\u064a\u0646 \u062a\u062a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0645\u0628\u062f\u0626\u064a\u0627 \u062a\u062a\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0628\u0645\u0642\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0625\u0644\u0627\u0651 \u0623\u0646\u0651\u0647 \u064a\u0645\u0643\u0646 \u0625\u062c\u0631\u0627\u0624\u0647\u0627 \u0628\u0645\u0643\u0627\u062a\u0628 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0637\u0644\u0628 \u0643\u062a\u0627\u0628\u064a \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u062a\u062a\u0645 \u0645\u0639\u0627\u064a\u0646\u0629 \u062a\u0633\u0644\u064a\u0645 \u0648\u0625\u0631\u062c\u0627\u0639 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0645\u0642\u0627\u0628\u0644 \u0648\u0635\u0648\u0644\u0627\u062a.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0646\u0639\u0645\u060c \u0648\u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0623\u0648 \u0628\u0637\u0644\u0628 \u0643\u062a\u0627\u0628\u064a \u0645\u0639\u0644\u0644 \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 60 \u064a\u0648\u0645\u0627<\/p>\n<p>\u0648\u0644\u0627 \u062a\u0624\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0645\u062f\u0651\u0629 \u062a\u0648\u0642\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0645\u062f\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p><span> <\/span><span>La dur\u00e9e de la v\u00e9rification fiscale approfondie ne doit pas d\u00e9passer 6 mois \u00e0 partir de la date de son commencement effectif lorsqu\u2019elle s&#8217;effectue sur la base d&#8217;une comptabilit\u00e9 et une ann\u00e9e dans les autres cas.<\/span><span>  <\/span><\/p>\n<p><span> <\/span><span>\u064a\u0645\u0643\u0646 \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0627\u0644\u062a\u0645\u062f\u064a\u062f \u0641\u064a \u0645\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0628\u0640 180 \u064a\u0648\u0645\u0627 \u0644\u063a\u0631\u0636 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0633\u0644\u0637 \u0627\u0644\u0645\u062e\u062a\u0635\u0629. \u0648\u0644\u0627 \u062a\u0624\u062e\u0630 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629. <\/span><span>  <\/span><\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0628\u0645\u0646 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0623\u0648 \u062a\u0645\u062b\u064a\u0644\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0634\u062e\u0635 \u0645\u0646 \u0627\u062e\u062a\u064a\u0627\u0631\u0647 \u0623\u0648 \u0625\u0646\u0627\u0628\u0629 \u0648\u0643\u064a\u0644 \u0639\u0646\u0647 \u0644\u0644\u063a\u0631\u0636 \u0637\u0628\u0642\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0633\u0628\u0642\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0636\u0639\u064a\u062a\u0647 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0645\u0628\u062f\u0626\u064a\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0646\u0647\u0627\u0626\u064a\u0629 \u063a\u064a\u0631 \u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u0628\u0635\u0641\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0641\u064a \u0635\u0648\u0631\u0629 \u062d\u0635\u0648\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0648\u0644\u0645 \u064a\u0633\u0628\u0642 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0645 \u0628\u0647\u0627.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u062a\u0628\u0639\u0627\u062a \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0628\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0646\u0642\u0637\u0639 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0628\u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0628\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0628\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0625\u0644\u0649:<\/p>\n<p>\u2022\t\u0645\u0648\u0627\u0641\u0642\u0629 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u062c\u0632\u0626\u064a\u0627 \u0623\u0648 \u0643\u0644\u064a\u0627 \u0639\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648\u062a\u062c\u0633\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0628\u0625\u0645\u0636\u0627\u0621 \u062a\u0635\u0627\u0631\u064a\u062d \u062a\u0635\u062d\u064a\u062d\u064a\u0629 \u0648\u0625\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u062f\u064a\u0646.<\/p>\n<p>\u2013 l\u2019opposition du contribuable aux r\u00e9sultats de la v\u00e9rification. L&#8217;opposition, dans ce cas, s\u2019effectue dans un d\u00e9lai de 45 jours \u00e0 partir de la date de la notification des r\u00e9sultats de la v\u00e9rification.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0641\u064a\u0645\u0627 \u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0643\u0627\u0645\u0644 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0628\u0639\u0646\u0648\u0627\u0646 \u0641\u062a\u0631\u0629 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0646\u0629 \u0648\u0644\u0645 \u064a\u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645. \u0648\u064a\u0645\u0643\u0646 \u0643\u0630\u0644\u0643 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u0639\u0636 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a \u0641\u062d\u0633\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u0648\u0636\u0639\u064a\u0629.<\/p>\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0641\u062a\u0631\u0627\u062a \u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u062a\u0642\u0627\u062f\u0645 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0647\u0627 \u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0623\u0648 \u0645\u0628\u0644\u063a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0630\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0623\u062f\u0627\u0621 \u0625\u0636\u0627\u0641\u064a \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u0627\u062f\u0645\u0629.<\/p>\n<p>\u0648\u0644\u0627 \u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0625\u0644\u0627 \u0628\u0637\u0644\u0628 \u0643\u062a\u0627\u0628\u064a \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629  \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0648\u0646\u0641\u0633 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a \u0625\u0644\u0627 \u0639\u0646\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0648\u0644\u0645 \u064a\u0633\u0628\u0642 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0645 \u0628\u0647\u0627 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0625\u062b\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u0645\u0642\u0629 \u0623\u0648 \u0623\u0648\u0644\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0628\u0633\u0646\u0629 :<\/p>\n<p>-\t\u0644\u0627 \u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u062f\u0648\u0646 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0648\u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p>\n<p>-\t\u0644\u0627 \u064a\u0645\u0643\u0646 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0641\u062a\u0631\u0629 \u0645\u0639\u064a\u0646\u0629 \u0623\u0648 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0645\u0639\u0637\u064a\u0627\u062a \u0634\u0645\u0644\u062a\u0647\u0627 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u0645\u0642\u0629 \u0625\u0644\u0627 \u0641\u064a \u0635\u0648\u0631\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0623\u0633\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u062d\u062a\u0633\u0627\u0628\u0647 \u0648\u0644\u0645 \u064a\u0633\u0628\u0642 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0645 \u0628\u0647\u0627 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u0645\u0642\u0629 \u0625\u062b\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062d\u062f\u0648\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0644\u0627 \u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u062f\u0648\u0646 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u0645\u0642\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0648\u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0645\u062f\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629:<\/p>\n<p>\u2022\t30 \u064a\u0648\u0645\u0627 \u0625\u0630\u0627 \u062a\u0645\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c<\/p>\n<p>\u2022\t60 \u064a\u0648\u0645\u0627 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0623\u064a \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0645\u0633\u0643 \u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0648 \u0645\u0633\u0643 \u0645\u062d\u0627\u0633\u0628\u0629 \u063a\u064a\u0631 \u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0623\u0648 \u062a\u062d\u0642\u064a\u0642 \u0645\u062f\u0627\u062e\u064a\u0644 \u0623\u0648 \u0623\u0631\u0628\u0627\u062d \u0644\u0627 \u064a\u0633\u062a\u0646\u062f \u0636\u0628\u0637\u0647\u0627 \u0625\u0644\u0649 \u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u0645\u0643\u0646 \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0644\u0623\u0633\u0628\u0627\u0628 \u062e\u0627\u0631\u062c\u0629 \u0639\u0646 \u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u0628\u0637\u0644\u0628 \u0645\u0646\u0647 \u0623\u0648 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062c\u0628\u0627\u064a\u0629.<\/p>\n<p>\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062c\u0645\u0644\u064a\u0629 \u0644\u062a\u0648\u0642\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 15 \u064a\u0648\u0645\u0627.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0641\u064a \u0623\u062c\u0644 \u0623\u0642\u0635\u0627\u0647 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0628\u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0630\u0644\u0643 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u062c\u062f \u0628\u062f\u0627\u0626\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0647\u062f\u0629 \u0628\u0627\u0644\u0645\u0644\u0641.<\/p>\n<p>\u0648\u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0645\u0634\u0631\u0648\u0637\u0627 \u0628\u062f\u0641\u0639 \u0646\u0633\u0628\u0629 \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636 \u0623\u0648 \u0628\u062a\u0642\u062f\u064a\u0645 \u0636\u0645\u0627\u0646 \u0628\u0646\u0643\u064a \u0641\u064a \u0627\u0644\u063a\u0631\u0636.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0647\u0644 \u064a\u0645\u0643\u0646 \u0625\u064a\u0642\u0627\u0641 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062a\u0648\u0642\u0641 \u062a\u0646\u0641\u064a\u0630 \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0628\u0640:<\/p>\n<p>\u2022\t\u062f\u0641\u0639 10% \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0623\u0648 20 % \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0642\u0631\u0627\u0631\u062a \u062a\u0648\u0638\u064a\u0641 \u0625\u062c\u0628\u0627\u0631\u064a \u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u0635\u0648\u0631\u0629 \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0630\u0644\u0643 \u0641\u064a \u0623\u062c\u0644 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a\u060c<\/p>\n<p>\u2022\t\u0623\u0648 \u062a\u0642\u062f\u064a\u0645 \u0636\u0645\u0627\u0646 \u0628\u0646\u0643\u064a \u0628\u0640 15% \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628 \u0641\u064a \u0623\u062c\u0644 60 \u064a\u0648\u0645\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0642\u0631\u0627\u0631 \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0648\u064a\u0633\u062a\u062e\u0644\u0635 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0643 \u0628\u0645\u0636\u064a \u0633\u0646\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631.<\/p>\n<p>\u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0625\u064a\u0642\u0627\u0641 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0623\u0635\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u0643\u0645\u0627 \u0644\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0641\u0635\u0648\u064483       \u0648 83 \u0645\u0643\u0631\u0631 \u0648 83 \u062b\u0627\u0644\u062b\u0627 \u0648\u0645\u0646 84 \u0645\u0643\u0631\u0631 \u0625\u0644\u0649 85 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n<p>\u0648\u064a\u0633\u0631\u064a \u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0625\u0644\u0649 \u062a\u0627\u0631\u064a\u062e \u062a\u0628\u0644\u064a\u063a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0637\u0628\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 44 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0639\u062f\u062f 79 \u0644\u0633\u0646\u0629 2022 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 22 \u062f\u064a\u0633\u0645\u0628\u0631 2022 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023\u060c \u062a\u0645 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u063a\u0631\u0629 \u062c\u0627\u0646\u0641\u064a 2023 \u0627\u0644\u062a\u0631\u0641\u064a\u0639 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 13 % \u0625\u0644\u0649 19 % \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062f\u0627\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0628\u0639\u0636 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0647\u0646 \u063a\u064a\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0645\u0646 \u0628\u064a\u0646\u0647\u0645 \u0627\u0644\u0645\u062d\u0627\u0645\u0648\u0646 \u0648\u0627\u0644\u0639\u062f\u0648\u0644 \u0648\u0627\u0644\u0639\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0641\u0630\u0648\u0646 \u0648\u0627\u0644\u0645\u062a\u0631\u062c\u0645\u0648\u0646.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u062e\u0631\u0627\u0637\u064a\u0634 \u0644\u0644\u0631\u064a \u0642\u0637\u0631\u0629 \u0642\u0637\u0631\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0637\u0628\u0642\u0627 \u0644\u0644\u0639\u062f\u062f  9 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 I \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u062a\u0639\u0641\u0649 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0648\u0631\u064a\u062f \u0648\u0628\u064a\u0639 \u0645\u0635\u0627\u0641\u064a \u0648\u062e\u0631\u0627\u0637\u064a\u0634 \u0644\u0644\u0631\u064a \u0642\u0637\u0631\u0629 \u0642\u0637\u0631\u0629 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0627\u0644\u0639\u062f\u062f \u064521-84 \u0645\u0646 \u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062f\u0627\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0623\u0637\u0628\u0627\u0621 \u062c\u0631\u0627\u062d\u0629 \u0627\u0644\u062a\u062c\u0645\u064a\u0644\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 44 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0639\u062f\u062f 79 \u0644\u0633\u0646\u0629 2022 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 22 \u062f\u064a\u0633\u0645\u0628\u0631 2022 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023\u060c \u062a\u0645 \u0628\u062f\u0627\u064a\u0629 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u063a\u0631\u0629 \u062c\u0627\u0646\u0641\u064a 2023 \u0627\u0644\u062a\u0631\u0641\u064a\u0639 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 7% \u0625\u0644\u0649 19 % \u0628\u0639\u0646\u0648\u0627\u0646 \u0637\u0628 \u0648\u062c\u0631\u0627\u062d\u0629 \u0627\u0644\u062a\u062c\u0645\u064a\u0644\u060c \u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u0639\u0644\u0627\u062c\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0642\u0649 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7%.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u062f\u0627\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0637\u0628\u064a\u0628 \u0628\u064a\u0637\u0631\u064a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f 1 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 II \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0628\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u0625\u0646 \u062a\u062e\u0636\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0646\u062c\u0632\u0647\u0627 \u0627\u0644\u0637\u0628\u064a\u0628 \u0627\u0644\u0628\u064a\u0637\u0631\u064a \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7%.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u0643\u062a\u0628\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0639\u0645\u0644\u0627 \u0628\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f  18 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 I \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u0625\u0646 \u0639\u0645\u0644\u064a\u0627\u062a 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\u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0634\u0647\u0627\u0631 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 19 %.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0630\u0647\u0628 \u0648\u0627\u0644\u0641\u0636\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0639\u0645\u0644\u0627 \u0628\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f  47 \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 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class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f  4 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 II \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0623\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0641\u0625\u0646\u0651 \u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0641\u0644\u0627\u062d\u064a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0646 \u0644\u0641\u0627\u0626\u062f\u062a\u0647\u0645 \u0645\u0639\u0641\u064a\u0629 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 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\u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0623\u0639\u0644\u0627\u0647 \u0641\u0647\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7 % \u0648\u0630\u0644\u0643 \u0648\u0641\u0642\u0627 \u0644\u0644\u0646\u0642\u0637\u0629 \u0644\u0644\u0639\u062f\u062f 2 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 II \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0628\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 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r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0648\u0641\u0642\u0627 \u0644\u0644\u0639\u062f\u062f 9 \u0645\u0643\u0631\u0631 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 I \u0645\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 \"\u0628\" \u062c\u062f\u064a\u062f \u0627\u0644\u0645\u0644\u062d\u0642 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u062a\u062e\u0636\u0639 \u0644\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0646\u0633\u0628\u0629 7% \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0648\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u0633\u0643\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0632\u0648\u062c \u0628\u0627\u0644\u0639\u0637\u0648\u0631\u0627\u062a \u0623\u0648 \u0628\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0644\u0648\u0646\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0645\u0639\u0644\u0628 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0627\u0644\u0639\u062f\u062f \u0645 17.02 \u0645\u0646 \u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629.<\/p>\n<p>\u0647\u0630\u0627 \u0648\u064a\u0646\u062a\u0641\u0639 \u0628\u062a\u0648\u0642\u064a\u0641 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0627\u0644\u0633\u0643\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0645\u0632\u0648\u062c \u0628\u0627\u0644\u0639\u0637\u0648\u0631\u0627\u062a \u0623\u0648 \u0628\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0644\u0648\u0646\u0629 \u0628\u0645\u0627 \u0630\u0644\u0643 \u0627\u0644\u0633\u0643\u0631 \u0627\u0644\u0645\u0639\u0644\u0628 \u0627\u0644\u0645\u062f\u0631\u062c \u0628\u0639\u062f\u062f \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u0629 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u064a\u0629 \u0645 01-17.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0645\u0643\u0627\u0646 \u0625\u062c\u0631\u0627\u0621 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062d\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0637\u0628\u0642\u0627 \u0644\u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0641\u0642\u0631\u0629 V \u0645\u0646 \u0627\u0644\u0641\u0635\u0644 10 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c \u062a\u0633\u062c\u0651\u0644 \u0639\u0642\u0648\u062f \u062e\u0637 \u0627\u0644\u064a\u062f \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062d\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0642\u0628\u0627\u0636\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0627\u062c\u0639 \u0644\u0647\u0627 \u0628\u0627\u0644\u0646\u0638\u0631 \u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0639\u0644\u0649 \u0628\u064a\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0637\u0628\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u062f\u062f 13 \u0645\u0646 \u0627\u0644\u0641\u0635\u0644 20 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u060c \u0641\u0625\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062d\u0642 \u0641\u064a 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\u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u062e\u0635\u0635\u0629 \u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.&nbsp;<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0648\u0638\u0651\u0641 \u0639\u0644\u0649 \u0639\u0642\u062f \u0628\u064a\u0639 \u0639\u0642\u0627\u0631 \u0642\u062f\u0651\u0645 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0623\u062c\u0644 \u0627\u0644\u062a\u0642\u0627\u062f\u0645\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0637\u0628\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 49 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2022 \u0628\u0648\u0638\u0651\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0645\u0642\u0627\u0628\u0644 \u0625\u0633\u062f\u0627\u0621 \u062e\u062f\u0645\u0629 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0646\u0633\u0628\u0629 3 % \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0644\u0629 \u0645\u062d\u064a\u0651\u0646\u0629 \u0628\u0627\u0644\u062a\u0631\u0641\u064a\u0639 \u0641\u064a\u0647\u0627 \u0628\u0646\u0633\u0628\u0629 10 % \u0639\u0646 \u0643\u0644 \u0633\u0646\u0629 \u0623\u0648 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0629 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0646\u0642\u0644 \u0625\u0644\u0649 \u062a\u0627\u0631\u064a\u062e \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0627\u0644\u0643\u062a\u0628 \u0623\u0648 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0646\u0638\u0627\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u0648\u0627\u0643\u064a\u0644\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u062a\u0645\u0651 \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644 65 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023 \u062a\u0648\u0633\u064a\u0639 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0643\u062a\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0648\u062c\u0648\u0628\u0627 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0641\u0635\u0648\u0644 \u0645\u0646 1 \u0625\u0644\u0649 7 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u0627\u0643\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0644\u0642 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0642\u0644 \u0628\u0645\u0642\u0627\u0628\u0644 \u0623\u0648 \u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0623\u0635\u0648\u0644 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0645\u0646\u0642\u0648\u0644\u0627\u062a \u0623\u0648 \u0648\u0633\u0627\u0626\u0644 \u0646\u0642\u0644 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0633\u0627\u0633 \u0628\u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0644\u0627\u0643.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0641\u064a \u0645\u0627\u062f\u0629 \u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u0639\u0642\u062f \u0627\u0642\u062a\u0646\u0627\u0621 \u0634\u0642\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0637\u0628\u064a\u0628\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u064a\u062e\u0636\u0639 \u0639\u0642\u062f \u0627\u0642\u062a\u0646\u0627\u0621 \u0634\u0642\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0647\u0646\u0629 \u0637\u0628\u064a\u0628 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a \u0627\u0644\u0645\u062d\u062f\u062f \u0628\u0640 5 % \u0645\u0646 \u062b\u0645\u0646 \u0627\u0644\u0628\u064a\u0639.<\/p>\n<\/div>\n<\/div><\/li><li><div class=\"betterdocs-faq-group\"><div class=\"betterdocs-faq-post\">\n\t\t<p class=\"betterdocs-faq-post-name\">\n\t\t\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646\u061f\t<\/p>\n\t<svg class=\"betterdocs-faq-iconminus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"stroke-width=\"2\"><g fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"round\" stroke-miterlimit=\"10\" stroke-linejoin=\"round\"><path d=\"M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><svg class=\"betterdocs-faq-iconplus\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><g stroke-width=\"2\" fill=\"none\" stroke=\"#528ffe\" stroke-linecap=\"square\" stroke-miterlimit=\"10\"><path d=\"M12 7v10M17 12H7\"><\/path><circle cx=\"12\" cy=\"12\" r=\"11\"><\/circle><\/g><\/svg><\/div>\n<div class=\"betterdocs-faq-main-content\" >\n\t<p>\u0623\u062d\u062f\u062b\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0635\u0644 53 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2018 \u0648\u0647\u064a \u0644\u064a\u0633\u062a \u0636\u0631\u064a\u0628\u0629 \u0648\u0625\u0646\u0651\u0645\u0627 \u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062a\u0633\u062a\u0648\u062c\u0628 \u062e\u0627\u0635\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u0645\u0642\u064a\u0645\u064a\u0646 \u0628\u062a\u0648\u0646\u0633 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0642\u064a\u0645\u064a\u0646 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062c\u0646\u0633\u064a\u062a\u0647\u0645 \u0648\u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0645\u062f\u0627\u062e\u064a\u0644\u0647\u0645 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0641\u0635\u0644 44 \u0645\u0646 \u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n<p>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0628\u0642\u0649 \u063a\u064a\u0631 \u0645\u0639\u0646\u064a\u064a\u0646 \u0628\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u0645\u062f\u0627\u062e\u064a\u0644 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u062c\u062f\u0648\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u0645\u062d\u0642\u0651\u0642\u0629 \u0641\u064a \u0635\u0646\u0641 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0651\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0651\u0629 \u0648\u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0648\u0632\u0651\u0639\u0629 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u0641\u0648\u064a\u062a \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u0623\u062a\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u0641\u0648\u064a\u062a \u0641\u064a \u0627\u0644\u0633\u0646\u062f\u0627\u062a.<\/p>\n<p>\u062a\u0645\u0651 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0635\u0644 39 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2020\u060c \u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0642\u0642\u0648\u0646 \u0645\u062f\u0627\u062e\u064a\u0644 \u0641\u064a \u0635\u0646\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u062c\u0631\u0627\u064a\u0627\u062a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0645\u0631\u064a\u0629 \u062f\u0648\u0646 \u0633\u0648\u0627\u0647\u0627 \u0648\u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0635\u0627\u0641\u064a 5.000 \u062f\u064a\u0646\u0627\u0631 \u0628\u0639\u062f \u0637\u0631\u062d \u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u062d\u0627\u0644\u0629 \u0648\u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0641\u062d\u0633\u0628.<\/p>\n<p>Le montant de la contribution sociale de solidarit\u00e9 est \u00e9gal \u00e0 la diff\u00e9rence entre l\u2019imp\u00f4t sur le revenu d\u00e9termin\u00e9 sur la base du bar\u00e8me de l\u2019imp\u00f4t sur le revenu pr\u00e9vu \u00e0 l\u2019article 44 du code de l\u2019imp\u00f4t sur le revenu des personnes physiques et de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, en majorant par un point les taux d\u2019imposition applicables aux tranches de revenu pr\u00e9vues par ledit bar\u00e8me et l\u2019imp\u00f4t sur le revenu d\u00e9termin\u00e9 sur la base du bar\u00e8me d\u2019imp\u00f4t sans la majoration d&#8217;un point des taux d\u2019imposition.<\/p>\n<p>\u063a\u064a\u0631 \u0623\u0646\u0651\u0647 \u062a\u0645\u0651 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0635\u0644 22 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2023\u060c \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0628\u0635\u0641\u0629 \u0638\u0631\u0641\u064a\u0629 \u0641\u064a \u0645\u0642\u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u062c\u0628\u0629 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u0627\u062a 2023 \u06482024 \u06482025 \u0645\u0646 1% \u0625\u0644\u0649 0,5%.<\/p>\n<p>\u0645\u0639 \u0627\u0644\u0639\u0644\u0645 \u0623\u0646\u0651 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u062a\u0633\u062a\u062e\u0644\u0635 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0622\u062c\u0627\u0644 \u0648\u062d\u0633\u0628 \u0646\u0641\u0633 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u062e\u0644\u0627\u0635 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 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L\u2019administration fiscale peut proc\u00e9der \u00e0 la v\u00e9rification des imp\u00f4ts dans la limite des d\u00e9lais de prescription suivants : \u2022 4 ans pour les imp\u00f4ts d\u00e9clar\u00e9s, \u2022 6 ans pour les imp\u00f4ts d\u00e9clar\u00e9s et dont leurs montants n\u2019exc\u00e8dent pas le minimum d\u2019imp\u00f4t pr\u00e9vu par l\u2019article 48 du code des droits et proc\u00e9dures fiscaux, \u2022 10 ans pour les imp\u00f4ts non d\u00e9clar\u00e9s, \u2022 10 ans pour les droits de timbre, \u2022 15 ans pour les personnes condamn\u00e9es par des jugements ayant acquis la force de la chose jug\u00e9e dans les proc\u00e8s relatif \u00e0 la contrebande ou au commerce parall\u00e8le.&nbsp; Quelle est la dur\u00e9e de conservation de la comptabilit\u00e9 ? Les registres et les documents comptables doivent \u00eatre conserv\u00e9s pendant une p\u00e9riode qui ne peut \u00eatre inf\u00e9rieure \u00e0 dix ans. &nbsp; Peut-on se faire restituer les imp\u00f4ts pay\u00e9s en trop ? Oui, les montants pay\u00e9s en trop peuvent \u00eatre restitu\u00e9s dans un d\u00e9lai maximum de 3 ans \u00e0 compter de la date \u00e0 partir de laquelle l\u2019imp\u00f4t est devenu restituable.&nbsp; Doit-on pr\u00e9senter sa comptabilit\u00e9 aux agents de l\u2019administration fiscale ? Oui, la comptabilit\u00e9, les registres ainsi que les programmes, logiciels et applications informatiques utilis\u00e9s pour l\u2019arr\u00eat\u00e9 des comptes et l\u2019\u00e9tablissement des d\u00e9clarations fiscales doivent \u00eatre communiqu\u00e9es aux agents de l\u2019administration fiscale dans les cas suivants : \u2013 \u00e0 leur demande et dans le cas d\u2019une v\u00e9rification fiscale approfondie ou ponctuelle, \u2013 sur place et ce dans le cadre de l\u2019exercice du droit de communication.&nbsp; L\u2019administration fiscale, a-t-elle le droit de v\u00e9rifier une p\u00e9riode prescrite ? L\u2019administration fiscale, a le droit de v\u00e9rifier une p\u00e9riode prescrite ayant une incidence sur l\u2019assiette ou le montant de l\u2019imp\u00f4t d\u00fb au titre des p\u00e9riodes non prescrites, et ce, notamment par l\u2019imputation de d\u00e9ficits report\u00e9s, d\u2019amortissements diff\u00e9r\u00e9s ou de cr\u00e9dits d\u2019imp\u00f4t. Toutefois, la v\u00e9rification des ann\u00e9es prescrites ne peut, en aucun cas, aboutir \u00e0 la r\u00e9clamation d\u2019un imp\u00f4t suppl\u00e9mentaire au titre des p\u00e9riodes prescrites. Quelles sont les formalit\u00e9s \u00e0 suivre pour se faire restituer les imp\u00f4ts pay\u00e9s en trop? La restitution des imp\u00f4ts pay\u00e9s en trop n\u00e9cessite : \u2013 la pr\u00e9sentation d\u2019une demande \u00e9crite et motiv\u00e9e aupr\u00e8s des services de l\u2019administration fiscale, \u2013 la justification du d\u00e9p\u00f4t des d\u00e9clarations \u00e9chues \u00e0 la date de la demande de restitution et \u00e0 la date de l\u2019ordonnancement de restitution. Quels sont les d\u00e9lais de r\u00e9ponse de l\u2019administration fiscale aux demandes en restitution ? 1. D\u00e9lai g\u00e9n\u00e9ral : 6 mois \u00e0 compter de la date de la demande. 2. D\u00e9lais particuliers en mati\u00e8re de la TVA: \u2013 7 jours pour le cr\u00e9dit d\u2019imp\u00f4t provenant des op\u00e9rations d\u2019exportation de biens ou services, \u2013 21 jours pour le cr\u00e9dit d\u2019imp\u00f4t provenant des investissements directs et des investissements de mise \u00e0 niveau, r\u00e9alis\u00e9s dans le cadre d\u2019un programme de mise \u00e0 niveau approuv\u00e9 par le comit\u00e9 de pilotage du programme de mise \u00e0 niveau, \u2013 30 jours pour le cr\u00e9dit d\u2019imp\u00f4t provenant, des ventes en suspension ou de retenue \u00e0 la source, \u2013 60 jours pour le cr\u00e9dit d\u2019imp\u00f4t enregistr\u00e9 chez les entreprises dont les comptes sont l\u00e9galement soumis \u00e0 l\u2019audit du commissaire aux comptes et sont certifi\u00e9s sans r\u00e9serve ayant une incidence sur l\u2019assiette de l\u2019imp\u00f4t, \u2013 90 jours pour le cr\u00e9dit d\u2019imp\u00f4t enregistr\u00e9 chez les autres entreprises, \u2013 6 mois en cas de cessation d\u2019activit\u00e9. 3. D\u00e9lai pour les entreprises relevant de la comp\u00e9tence de la direction des grandes entreprises : 7 jours pour le cr\u00e9dit de la taxe sur la valeur ajout\u00e9e, le cr\u00e9dit d\u2019imp\u00f4t sur le revenu et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et ce, \u00e0 condition d\u2019accompagner la demande de restitution de cr\u00e9dit d\u2019imp\u00f4t d\u2019un rapport sp\u00e9cifique d\u2019un commissaire aux comptes relatif \u00e0 l\u2019audit du cr\u00e9dit d\u2019imp\u00f4t objet de restitution. En quoi consiste la v\u00e9rification pr\u00e9liminaire des d\u00e9clarations, actes et \u00e9crits ? Cette v\u00e9rification a pour but de rectifier les erreurs apparentes entachant les d\u00e9clarations et ce sur la base de renseignements et documents dont dispose l\u2019administration. Cette v\u00e9rification se d\u00e9roule dans les bureaux de l\u2019administration et ne n\u00e9cessite pas la notification d\u2019un avis pr\u00e9alable au contribuable. Elle peut porter sur une ou plusieurs d\u00e9clarations, un ou plusieurs imp\u00f4ts ; elle ne fait pas obstacle \u00e0 la v\u00e9rification approfondie de la situation fiscale ou \u00e0 la v\u00e9rification ponctuelle. L\u2019administration fiscale peut proc\u00e9der \u00e0 une nouvelle v\u00e9rification pr\u00e9liminaire pour des imp\u00f4ts exigibles au titre de la m\u00eame p\u00e9riode, ayant fait l\u2019objet d\u2019une v\u00e9rification pr\u00e9liminaire pr\u00e9c\u00e9dente. En quoi consiste la v\u00e9rification approfondie de la situation fiscale du contribuable ? La v\u00e9rification approfondie de la situation fiscale porte sur tout ou partie de la situation fiscale du contribuable. Elle est subordonn\u00e9e \u00e0 la notification d\u2019un avis pr\u00e9alable au contribuable. Comment se d\u00e9clenche la v\u00e9rification approfondie de la situation fiscale ? La v\u00e9rification approfondie commence dans un d\u00e9lai qui ne peut \u00eatre inf\u00e9rieur \u00e0 15 jours \u00e0 partir de la date de la notification de l\u2019avis pr\u00e9alable de v\u00e9rification qui doit mentionner notamment, les imp\u00f4ts et les ann\u00e9es concern\u00e9es par la v\u00e9rification. Le d\u00e9lai de 15 jours sus-indiqu\u00e9 ne s\u2019applique pour les entreprises b\u00e9n\u00e9ficiant de la restitution du cr\u00e9dit de la taxe sur la valeur ajout\u00e9e dans un d\u00e9lai maximum de 60 jours. Le commencement de la v\u00e9rification peut \u00eatre diff\u00e9r\u00e9 pour une dur\u00e9e ne d\u00e9passant pas 60 jours sur l\u2019initiative de l\u2019administration ou \u00e0 la demande \u00e9crite et motiv\u00e9e du contribuable. O\u00f9 se d\u00e9roule la v\u00e9rification fiscale approfondie ? La v\u00e9rification fiscale approfondie, s\u2019effectue en principe dans les locaux de l\u2019entreprise, toutefois elle peut avoir lieu dans les bureaux de l\u2019administration sur demande \u00e9crite de l\u2019entreprise ou \u00e0 l\u2019initiative de l\u2019administration fiscale. Dans ce cas, les \u00e9changes des registres et documents se font contre r\u00e9c\u00e9piss\u00e9s. La v\u00e9rification fiscale approfondie peut-elle \u00eatre interrompue ? Oui et ce \u00e0 l\u2019initiative de l\u2019administration fiscale ou \u00e0 la demande \u00e9crite et motiv\u00e9e du contribuable, et ce pour une dur\u00e9e ne d\u00e9passant pas 60 jours. Ne sont pas prises en compte pour le calcul de la dur\u00e9e de la v\u00e9rification fiscale approfondie, la dur\u00e9e totale de&hellip; <a class=\"more-link\" href=\"https:\/\/jibaya.tn\/ar\/?betterdocs_faq=les-activites-de-la-vente-de-meubles-doccasion-sont-elles-exclues-du-benefice-du-regime-forfaitaire-2\">\u0645\u062a\u0627\u0628\u0639\u0629 \u0642\u0631\u0627\u0621\u0629 <span class=\"screen-reader-text\">\u0647\u0644 \u0623\u0646\u0651 \u062e\u062f\u0645\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0623\u062b\u0627\u062b \u0627\u0644\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u062b\u0646\u0627\u0629 \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0641\u0627\u0639 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a \u0623\u0645 \u0644\u0627\u061f<\/span><\/a><\/p>","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-1076","page","type-page","status-publish","hentry","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/1076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=1076"}],"version-history":[{"count":0,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/1076\/revisions"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=1076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}