{"id":12582,"date":"2025-09-14T13:34:56","date_gmt":"2025-09-14T10:34:56","guid":{"rendered":"https:\/\/sa.aqar.fm\/blog\/?p=12582"},"modified":"2025-09-14T13:34:56","modified_gmt":"2025-09-14T10:34:56","slug":"%d9%86%d8%b8%d8%a7%d9%85-%d8%b1%d8%b3%d9%88%d9%85-%d8%a7%d9%84%d8%a3%d8%b1%d8%a7%d8%b6%d9%8a-%d8%a7%d9%84%d8%a8%d9%8a%d8%b6%d8%a7%d8%a1-%d8%aa%d8%b9%d8%b1%d9%81-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a3","status":"publish","type":"post","link":"https:\/\/sa.aqar.fm\/blog\/%d8%a3%d8%ae%d8%a8%d8%a7%d8%b1-%d8%b9%d9%82%d8%a7%d8%b1%d9%8a%d8%a9\/%d9%86%d8%b8%d8%a7%d9%85-%d8%b1%d8%b3%d9%88%d9%85-%d8%a7%d9%84%d8%a3%d8%b1%d8%a7%d8%b6%d9%8a-%d8%a7%d9%84%d8%a8%d9%8a%d8%b6%d8%a7%d8%a1-%d8%aa%d8%b9%d8%b1%d9%81-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%a3\/","title":{"rendered":"\u0646\u0638\u0627\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621: \u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 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\u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0641\u064a \u0627\u0644\u0631\u064a\u0627\u0636<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0634\u0631\u064a\u062d\u0629<\/th>\n<th>\u0646\u0633\u0628\u0629 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0633\u0646\u0648\u064a<\/th>\n<th>\u0627\u0644\u063a\u0627\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637\u064a\u0629<\/th>\n<th>\u0623\u0645\u062b\u0644\u0629<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>10%<\/td>\n<td>\u062a\u0633\u0631\u064a\u0639 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0627\u0644\u0623\u0639\u0644\u0649 \u0637\u0644\u0628\u064b\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a<\/td>\n<td>\u0627\u0644\u0645\u0644\u0642\u0627\u060c \u062d\u0637\u064a\u0646\u060c \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0627\u0644\u0635\u062d\u0627\u0641\u0629\u060c \u0627\u0644\u064a\u0627\u0633\u0645\u064a\u0646\u060c \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u060c \u0627\u0644\u0639\u0642\u064a\u0642\u060c \u0627\u0644\u0645\u062d\u0645\u062f\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>7.5%<\/td>\n<td>\u062a\u0646\u0634\u064a\u0637 \u0645\u0645\u0631\u0627\u062a \u0630\u0627\u062a \u0623\u0648\u0644\u0648\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0648\u0631\u0628\u0637 \u0627\u0644\u0643\u062a\u0644 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a\u0629<\/td>\n<td>\u0646\u0637\u0627\u0642\u0627\u062a \u0637\u0648\u0644\u064a\u0629 \u0634\u0631\u0642\u064a\u0651\u0629 \u0639\u0644\u0649 \u0645\u062d\u0627\u0648\u0631 \u0631\u0626\u064a\u0633\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>5%<\/td>\n<td>\u062f\u0639\u0645 \u0627\u0644\u0625\u062a\u0627\u062d\u0629 \u0641\u064a \u0645\u0646\u0627\u0637\u0642 \u0637\u0644\u0628 \u0623\u0642\u0644 \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a<\/td>\n<td>\u062c\u064a\u0648\u0628 \u0648\u0645\u0633\u0627\u062d\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629 \u0623\u0642\u0644 \u0646\u0634\u0627\u0637\u064b\u0627<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>2.5%<\/td>\n<td>\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062d\u0636\u0631\u064a<\/td>\n<td>\u0623\u0637\u0631\u0627\u0641 \u0623\u0628\u0639\u062f \u0645\u0639 \u0628\u0646\u064a\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0646\u0627\u0645\u064a\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u062a\u0641\u0627\u0639\u0644\u064a\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0642\u0637\u0639\u0629 \u0623\u0631\u0636\u0643 \u0628\u062f\u0642\u0629:<br \/>\n\ud83d\udd17 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0648\u0627\u0644\u0642\u0631\u0648\u064a\u0629 \u0648\u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u2014 <a href=\"https:\/\/momah.gov.sa\/ar\">momrah.gov.sa<\/a><\/p>\n<hr \/>\n<h2>\u0646\u0638\u0627\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u2014 \u062a\u0641\u0627\u0635\u064a\u0644 \u0643\u0644 \u0634\u0631\u064a\u062d\u0629<\/h2>\n<h3>\u0627\u0644\u0634\u0631\u064a\u062d\u0629 1 \u2014 \u062d\u062a\u0649 10%<\/h3>\n<ul>\n<li>\u0627\u0644\u0646\u0633\u0628\u0629: 10% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636 \u0633\u0646\u0648\u064a\u064b\u0627.<\/li>\n<li>\u0627\u0644\u0637\u0628\u064a\u0639\u0629: \u0623\u062d\u064a\u0627\u0621 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0637\u0644\u0628 \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a \u062d\u064a\u062b \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u0648\u0627\u0644\u062d\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u0646\u0634\u0637\u0629.<\/li>\n<li>\u0623\u0645\u062b\u0644\u0629 \u0623\u062d\u064a\u0627\u0621 \u0645\u0634\u0645\u0648\u0644\u0629: \u0627\u0644\u0645\u0644\u0642\u0627\u060c \u062d\u0637\u064a\u0646\u060c \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0627\u0644\u0635\u062d\u0627\u0641\u0629\u060c \u0627\u0644\u064a\u0627\u0633\u0645\u064a\u0646\u060c \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u060c \u0627\u0644\u0639\u0642\u064a\u0642\u060c \u0627\u0644\u0645\u062d\u0645\u062f\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0647\u062f\u0641: \u062f\u0641\u0639 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0633\u0631\u064a\u0639 \u0628\u062f\u0644 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0627\u0644\u0637\u0648\u064a\u0644 \u0628\u0627\u0644\u0623\u0631\u0636 \u0627\u0644\u0641\u0627\u0631\u063a\u0629 \u0641\u064a \u0645\u0646\u0627\u0637\u0642 \u0645\u0631\u0643\u0632\u064a\u0629.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0634\u0631\u064a\u062d\u0629 2 \u2014 \u062d\u062a\u0649 7.5%<\/h3>\n<ul>\n<li>\u0627\u0644\u0646\u0633\u0628\u0629: 7.5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636.<\/li>\n<li>\u0627\u0644\u0637\u0628\u064a\u0639\u0629: \u0645\u0645\u0631\u0627\u062a \u0623\u0648\u0644\u0648\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u062a\u0645\u062a\u062f \u0639\u0644\u0649 \u0645\u062d\u0627\u0648\u0631 \u0631\u0626\u064a\u0633\u064a\u0629 (\u0646\u0637\u0627\u0642\u0627\u062a \u0637\u0648\u0644\u064a\u0629 \u0634\u0631\u0642\u064a\u0651\u0629).<\/li>\n<li>\u0627\u0644\u0647\u062f\u0641: \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u062c\u064a \u0648\u0631\u0628\u0637 \u0627\u0644\u0643\u062a\u0644 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u0648\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0636\u063a\u0637 \u0639\u0646 \u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u062f\u064a\u0646\u0629.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0634\u0631\u064a\u062d\u0629 3 \u2014 \u062d\u062a\u0649 5%<\/h3>\n<ul>\n<li>\u0627\u0644\u0646\u0633\u0628\u0629: 5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636.<\/li>\n<li>\u0627\u0644\u0637\u0628\u064a\u0639\u0629: \u0645\u0646\u0627\u0637\u0642 \u0645\u0646\u062e\u0641\u0636\u0629 \u0627\u0644\u0637\u0644\u0628 \u0646\u0633\u0628\u064a\u064b\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0631\u0627\u0646\u064a.<\/li>\n<li>\u0627\u0644\u0647\u062f\u0641: \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u062a\u0627\u062d\u0629 \u0648\u0641\u062a\u062d \u0641\u0631\u0635 \u062c\u062f\u064a\u062f\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0637\u0648\u0631\u064a\u0646 \u0628\u0628\u0646\u0627\u0621 \u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u0643\u062b\u0627\u0641\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u0645\u0643\u0645\u0651\u0644\u0629.<\/li>\n<\/ul>\n<h3>\u0627\u0644\u0634\u0631\u064a\u062d\u0629 4 \u2014 \u062d\u062a\u0649 2.5%<\/h3>\n<ul>\n<li>\u0627\u0644\u0646\u0633\u0628\u0629: 2.5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636.<\/li>\n<li>\u0627\u0644\u0637\u0628\u064a\u0639\u0629: \u0623\u0637\u0631\u0627\u0641 \u0636\u0645\u0646 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062d\u0636\u0631\u064a\u061b \u0645\u0646\u0627\u0637\u0642 \u0623\u0628\u0639\u062f \u0639\u0646 \u0627\u0644\u0645\u0631\u0643\u0632.<\/li>\n<li>\u0627\u0644\u0647\u062f\u0641: \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u0648\u062a\u0647\u064a\u0626\u0629 \u0646\u0645\u0648 \u062d\u0636\u0631\u064a \u0645\u0646\u0636\u0628\u0637 \u0645\u0639 \u062a\u062d\u0633\u0651\u0646 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/li>\n<\/ul>\n<blockquote><p>\u0645\u0644\u0627\u062d\u0638\u0629: \u0642\u062f \u062a\u0648\u062c\u062f \u0645\u0646\u0627\u0637\u0642 \u0645\u0641\u062a\u0648\u062d\u0629 \u0628\u0644\u0627 \u0631\u0633\u0648\u0645 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u0639\u064a\u0651\u0646\u0629 \u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u062d\u064a\u062b \u0627\u0644\u062d\u0627\u062c\u0629 \u0623\u0643\u0628\u0631\u060c \u0648\u062a\u064f\u062d\u062f\u0651\u064e\u062b \u0627\u0644\u062d\u062f\u0648\u062f \u062f\u0648\u0631\u064a\u064b\u0627\u2014\u0631\u0627\u062c\u0650\u0639 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u062f\u0627\u0626\u0645\u064b\u0627.<\/p><\/blockquote>\n<hr \/>\n<h2>\u0644\u0645\u0627\u0630\u0627 \u062c\u0631\u0649 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0631\u064a\u0627\u0636 \u0625\u0644\u0649 \u0646\u0637\u0627\u0642\u0627\u062a\u061f<\/h2>\n<ul>\n<li>\u0627\u0633\u062a\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0632\u0627\u062d\u0645\u0627\u062a \u0627\u0644\u062d\u0636\u0631\u064a\u0629: \u0631\u0641\u0639 \u0648\u062a\u064a\u0631\u0629 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0641\u064a \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0627\u0644\u0623\u0639\u0644\u0649 \u0637\u0644\u0628\u064b\u0627 \u0628\u062f\u0644 \u062a\u062c\u0645\u064a\u062f \u0627\u0644\u0623\u0631\u0627\u0636\u064a.<\/li>\n<li>\u062a\u062d\u0642\u064a\u0642 \u062a\u0648\u0627\u0632\u0646 \u0639\u0645\u0631\u0627\u0646\u064a: \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062a\u062f\u0631\u064a\u062c\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0625\u0644\u0649 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0628\u0643\u0627\u062a.<\/li>\n<li>\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629: \u0631\u0628\u0637 \u0627\u0644\u0631\u0633\u0645 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0627\u0644\u0645\u0648\u0642\u0639\u061b \u0645\u0646 \u064a\u062d\u062a\u0641\u0638 \u0628\u0623\u0631\u0636 \u0641\u064a \u0645\u0648\u0642\u0639 \u0623\u0643\u062b\u0631 \u0631\u0648\u0627\u062c\u064b\u0627 \u064a\u062a\u062d\u0645\u0651\u0644 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649.<\/li>\n<li>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0636 \u0627\u0644\u0633\u0643\u0646\u064a: \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062e\u0627\u0645 \u0625\u0644\u0649 \u0645\u0646\u062a\u062c\u0627\u062a \u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u062e\u0644\u0627\u0644 \u0623\u0637\u0631 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u0642\u0648\u0644\u0629.<\/li>\n<\/ul>\n<hr \/>\n<h2>\u0643\u064a\u0641 \u062a\u064f\u062d\u062a\u0633\u0628 \u0627\u0644\u0631\u0633\u0648\u0645 \u062f\u0627\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a\u061f<\/h2>\n<p>\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0628\u0627\u0634\u0631\u0629:<br \/>\n\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0633\u0646\u0648\u064a = \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636 \u00d7 \u0646\u0633\u0628\u0629 \u0627\u0644\u0634\u0631\u064a\u062d\u0629<\/p>\n<p>\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a (\u064a\u062c\u064a\u0628 \u0639\u0644\u0649 \u0633\u0624\u0627\u0644: \u0643\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621\u061f)<\/p>\n<ul>\n<li>\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0623\u0631\u0636: 2,000 \u0645\u00b2<\/li>\n<li>\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0633\u0648\u0642\u064a \u0627\u0644\u062a\u0642\u0631\u064a\u0628\u064a: 2,500 \u0631.\u0633\/\u0645\u00b2<\/li>\n<li>\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636 = 5,000,000 \u0631.\u0633<\/li>\n<li>\u0641\u064a \u0627\u0644\u0634\u0631\u064a\u062d\u0629 1 (10%) \u2192 500,000 \u0631.\u0633 \u0633\u0646\u0648\u064a\u064b\u0627.<\/li>\n<li>\u0641\u064a \u0627\u0644\u0634\u0631\u064a\u062d\u0629 3 (5%) \u2192 250,000 \u0631.\u0633 \u0633\u0646\u0648\u064a\u064b\u0627.<\/li>\n<\/ul>\n<blockquote><p>\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0641\u0639\u0644\u064a \u064a\u062a\u0645 \u0648\u0641\u0642 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629. \u0627\u0644\u0645\u062b\u0627\u0644 \u064a\u0648\u0636\u0651\u062d \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u0627 \u0623\u0643\u062b\u0631.<\/p><\/blockquote>\n<hr \/>\n<h2>\u0643\u064a\u0641 \u0623\u0639\u0631\u0641 \u0634\u0631\u064a\u062d\u0629 \u0623\u0631\u0636\u064a \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629\u061f<\/h2>\n<ol>\n<li>\u0627\u0641\u062a\u062d \u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a \u0639\u0644\u0649 <a href=\"https:\/\/momah.gov.sa\/ar\">momrah.gov.sa.<\/a><\/li>\n<li>\u0627\u0628\u062d\u062b \u0639\u0646 \u0645\u0648\u0642\u0639 \u0627\u0644\u0623\u0631\u0636 \u0623\u0648 \u0643\u0628\u0651\u0631 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u062d\u062a\u0649 \u064a\u0638\u0647\u0631 \u0627\u0644\u062d\u064a \u0648\u062d\u062f\u0648\u062f\u0647.<\/li>\n<li>\u062a\u0638\u0647\u0631 \u0637\u0628\u0642\u0629 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 (1\u060c 2\u060c 3\u060c 4) \u0645\u0639 \u0646\u0633\u0628\u0629 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0637\u0628\u0642\u0629.<\/li>\n<li>\u0627\u062d\u062a\u0641\u0650\u0638 \u0628\u0635\u0648\u0631\u0629\/\u0631\u0627\u0628\u0637 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u0643\u0645\u0631\u062c\u0639 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u0641\u0633\u0627\u0631 \u0623\u0648 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636.<\/li>\n<li>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u0631\u0636 \u0643\u0628\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0635\u0643\u0648\u0643\u060c \u0627\u0641\u062d\u0635 \u0643\u0644 \u0635\u0643 \u0639\u0644\u0649 \u062d\u062f\u0629\u061b \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u062d\u062f\u0648\u062f \u0639\u0646\u062f \u0627\u0644\u0623\u0637\u0631\u0627\u0641.<\/li>\n<\/ol>\n<hr \/>\n<h2>\u0645\u0627\u0630\u0627 \u0639\u0646 \u00ab\u062a\u0633\u0648\u064a\u0631 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621\u00bb\u061f<\/h2>\n<p>\u062a\u0633\u0648\u064a\u0631 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u0625\u062c\u0631\u0627\u0621 \u062a\u0646\u0638\u064a\u0645\u064a \u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u060c \u0644\u0643\u0646\u0647 \u0644\u0627 \u064a\u064f\u0639\u062f \u062a\u0637\u0648\u064a\u0631\u064b\u0627 \u0645\u0643\u062a\u0645\u0644\u064b\u0627 \u0648\u0644\u0627 \u064a\u064f\u0633\u0642\u0637 \u0627\u0644\u0631\u0633\u0645 \u0645\u0627 \u0644\u0645 \u064a\u064f\u0633\u062a\u0643\u0645\u0644 \u0628\u062a\u0631\u062e\u064a\u0635 \u0648\u0628\u0646\u0627\u0621 \u0648\u0641\u0642 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0637\u0627\u062a. \u0645\u0646\u0637\u0642 \u0627\u0644\u0646\u0638\u0627\u0645 \u0647\u0648 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0625\u0644\u0649 \u0645\u0634\u0627\u0631\u064a\u0639 \u0639\u0645\u0631\u0627\u0646\u064a\u0629 \u0646\u0634\u0637\u0629 (\u0633\u0643\u0646\/\u062a\u062c\u0627\u0631\u0629\/\u062e\u062f\u0645\u0627\u062a) \u0644\u0627 \u0645\u0648\u0627\u0642\u0639 \u0645\u0633\u0648\u0651\u0631\u0629 \u063a\u064a\u0631 \u0645\u0633\u062a\u063a\u0644\u0629.<\/p>\n<hr \/>\n<h2>\u0646\u0638\u0627\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u2014 \u0643\u064a\u0641 \u0623\u062a\u0639\u0627\u0645\u0644 \u0630\u0643\u064a\u064b\u0627 \u0645\u0639 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0648\u0645\u061f<\/h2>\n<ul>\n<li>\u062e\u0637\u0637 \u0644\u0644\u062a\u0637\u0648\u064a\u0631: \u0625\u0646 \u0643\u0627\u0646\u062a \u0623\u0631\u0636\u0643 \u0641\u064a \u0634\u0631\u064a\u062d\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 (10% \u0623\u0648 7.5%) \u0641\u0643\u0631 \u0641\u064a \u0634\u0631\u0627\u0643\u0627\u062a \u062a\u0637\u0648\u064a\u0631\u060c \u0623\u0648 \u0627\u0644\u0628\u064a\u0639\u060c \u0623\u0648 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644 \u0628\u062c\u062f\u0648\u0644 \u0632\u0645\u0646\u064a \u0648\u0627\u0636\u062d.<\/li>\n<li>\u0642\u064a\u0651\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u062f\u0642\u0629: \u0644\u0623\u0646 \u0627\u0644\u0631\u0633\u0645 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0642\u064a\u0645\u0629\u060c \u0641\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0639\u0627\u062f\u0644 \u064a\u062d\u0645\u064a\u0643 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a\u0629 \u0648\u064a\u0639\u0643\u0633 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0645\u0648\u0642\u0639.<\/li>\n<li>\u062a\u0627\u0628\u0639 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a: \u0642\u062f \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629\u061b \u0623\u064a \u062a\u062d\u062f\u064a\u062b \u064a\u0631\u0641\u0639 \u0623\u0648 \u064a\u062e\u0641\u0636 \u0627\u0644\u0646\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629.<\/li>\n<li>\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0627\u0644\u062c\u062f\u0648\u0649: \u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u062a\u062f\u0641\u0639 10% \u0644\u0643\u0646 \u0645\u0642\u0627\u0628\u0644 \u0642\u064a\u0645\u0629 \u0633\u0648\u0642\u064a\u0629 \u0623\u0639\u0644\u0649 \u0648\u0645\u062e\u0627\u0637\u0631 \u0623\u0642\u0644\u060c \u0645\u0627 \u064a\u0628\u0631\u0651\u0631 \u0627\u0644\u0625\u0633\u0631\u0627\u0639 \u0628\u0627\u0644\u0628\u0646\u0627\u0621.<\/li>\n<\/ul>\n<hr \/>\n<h2>\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629 \u0633\u0631\u064a\u0639\u0629<\/h2>\n<h3>\u0643\u064a\u0641 \u0623\u062a\u0623\u0643\u062f \u0623\u0646 \u062d\u064a\u0651\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0637\u0627\u0642\u0627\u062a\u061f<\/h3>\n<p>\u0627\u0641\u062a\u062d \u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 (momrah.gov.sa) \u0648\u062d\u062f\u0651\u062f \u0645\u0648\u0642\u0639 \u0627\u0644\u0623\u0631\u0636\u061b \u0633\u062a\u0639\u0631\u0641 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 (10%\u060c 7.5%\u060c 5%\u060c 2.5%) \u0645\u0628\u0627\u0634\u0631\u0629.<\/p>\n<h3>\u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u062d\u064a \u0627\u0644\u0648\u0627\u062d\u062f\u061f<\/h3>\n<p>\u0646\u0639\u0645\u061b \u062a\u0645\u0631\u0651 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629 \u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u062d\u064a \u0646\u0641\u0633\u0647\u060c \u0644\u0630\u0627 \u0627\u0641\u062d\u0635 \u0645\u0648\u0642\u0639 \u0627\u0644\u0623\u0631\u0636 \u0628\u062f\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n<h3>\u0647\u0644 \u064a\u0643\u0641\u064a \u00ab\u062a\u0633\u0648\u064a\u0631 \u0627\u0644\u0623\u0631\u0636\u00bb \u0644\u0644\u062e\u0631\u0648\u062c \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645\u061f<\/h3>\n<p>\u0644\u0627. \u0627\u0644\u062a\u0633\u0648\u064a\u0631 \u0644\u0627 \u064a\u0643\u0641\u064a \u0648\u062d\u062f\u0647\u061b \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u064a\u0631\u062a\u0628\u0637 \u0628\u0640 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0641\u0639\u0644\u064a (\u062a\u0631\u062e\u064a\u0635 \u0648\u0628\u0646\u0627\u0621).<\/p>\n<h3>\u0643\u064a\u0641 \u0623\u0642\u062f\u0651\u0631 \u00ab\u0643\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621\u00bb \u0628\u0633\u0631\u0639\u0629\u061f<\/h3>\n<p>\u062d\u062f\u0651\u062f \u0627\u0644\u0634\u0631\u064a\u062d\u0629\u060c \u062b\u0645 \u0627\u0636\u0631\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0631\u0636 \u00d7 \u0627\u0644\u0646\u0633\u0628\u0629 (2.5%\u201310%). \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062b\u0627\u0644 \u0623\u0639\u0644\u0627\u0647 \u0643\u0645\u0631\u062c\u0639 \u0633\u0631\u064a\u0639.<\/p>\n<h3>\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0644\u0648 \u062a\u063a\u064a\u0651\u0631 \u0646\u0637\u0627\u0642 \u0627\u0644\u062d\u064a\u061f<\/h3>\n<p>\u062a\u0637\u0628\u0651\u064e\u0642 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0648\u0641\u0642 \u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0648\u0632\u0627\u0631\u0629\u061b \u0644\u0630\u0627 \u062a\u0627\u0628\u0650\u0639 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u062f\u0648\u0631\u064a\u064b\u0627.<\/p>\n<hr \/>\n<h2>\u0627\u0633\u062a\u0643\u0634\u0641 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0639\u0628\u0631 \u062a\u0637\u0628\u064a\u0642 \u0639\u0642\u0627\u0631<\/h2>\n<p>\u0642\u0627\u0631\u0646 \u0645\u0648\u0642\u0639 \u0623\u0631\u0636\u0643 \u0636\u0645\u0646 \u0634\u0631\u064a\u062d\u062a\u0647 \u0628\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0642\u0628\u0644 \u0623\u064a \u0642\u0631\u0627\u0631:<\/p>\n<ul>\n<li><a href=\"https:\/\/sa.aqar.fm\/%D8%A3%D8%B1%D8%A7%D8%B6%D9%8A-%D9%84%D9%84%D8%A8%D9%8A%D8%B9\">\u0623\u0631\u0627\u0636\u064a \u0644\u0644\u0628\u064a\u0639<\/a><\/li>\n<li><a href=\"https:\/\/sa.aqar.fm\/%D8%A3%D8%B1%D8%A7%D8%B6%D9%8A-%D9%84%D9%84%D8%A8%D9%8A%D8%B9\/%D8%A7%D9%84%D8%B1%D9%8A%D8%A7%D8%B6\">\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u0627\u0644\u0631\u064a\u0627\u0636<\/a><br \/>\n\u0648\u0644\u062a\u0644\u062e\u064a\u0635 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0633\u0631\u064a\u0639\u064b\u0627:<br \/>\n<a href=\"https:\/\/sa.aqar.fm\/blog\/%D8%A3%D8%AE%D8%A8%D8%A7%D8%B1-%D8%B9%D9%82%D8%A7%D8%B1%D9%8A%D8%A9\/%D9%86%D8%B8%D8%A7%D9%85-%D8%B1%D8%B3%D9%88%D9%85-%D8%A7%D9%84%D8%A3%D8%B1%D8%A7%D8%B6%D9%8A-%D8%A7%D9%84%D8%A8%D9%8A%D8%B6%D8%A7%D8%A1-%D8%A7%D9%84%D8%AC%D8%AF%D9%8A%D8%AF-%D9%85%D8%A7-%D8%A7%D9%84\/\">\u0646\u0638\u0627\u0645 \u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u0627\u0644\u062c\u062f\u064a\u062f: \u0645\u0627 \u0627\u0644\u0630\u064a 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