{"id":13612,"date":"2026-01-12T11:10:22","date_gmt":"2026-01-12T08:10:22","guid":{"rendered":"https:\/\/sa.aqar.fm\/blog\/?p=13612"},"modified":"2026-01-12T11:10:22","modified_gmt":"2026-01-12T08:10:22","slug":"%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%84%d9%84%d9%85%d8%b3%d8%aa%d8%ab%d9%85%d8%b1%d9%8a%d9%86-%d8%a7%d9%84%d8%a3%d8%ac%d8%a7%d9%86%d8%a8-%d9%81","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\/%d8%a7%d9%84%d8%aa%d8%ae%d8%b7%d9%8a%d8%b7-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%84%d9%84%d9%85%d8%b3%d8%aa%d8%ab%d9%85%d8%b1%d9%8a%d9%86-%d8%a7%d9%84%d8%a3%d8%ac%d8%a7%d9%86%d8%a8-%d9%81\/","title":{"rendered":"\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u0641\u064a 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\u0645\u0633\u0628\u0642\u064b\u0627<\/h2>\n<h3>1) \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0632\u0643\u0627\u0629<\/h3>\n<ul>\n<li>\u0627\u0641\u0647\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0643\u064a\u0627\u0646\u0643 \u064a\u0642\u0639 \u0636\u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0632\u0643\u0627\u0629\u060c \u0623\u0648 \u0645\u0632\u064a\u062c \u0645\u0646\u0647\u0645\u0627.<\/li>\n<li>\u0637\u0627\u0628\u0642 \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u2013\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629.<\/li>\n<li>\u0627\u062a\u0641\u0642 \u0645\u0633\u0628\u0642\u064b\u0627 \u0639\u0644\u0649 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u0644\u0629 \u0648\u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0644\u062a\u062c\u0646\u0651\u0628 \u0645\u0641\u0627\u062c\u0622\u062a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629.<\/li>\n<\/ul>\n<h3>2) \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f<\/h3>\n<ul>\n<li>\u0627\u062d\u0635\u0631 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 (\u0631\u0633\u0648\u0645 \u0625\u062f\u0627\u0631\u0629\u060c \u0628\u0631\u0645\u062c\u064a\u0627\u062a\u060c \u0625\u062a\u0627\u0648\u0627\u062a\u060c \u0641\u0648\u0627\u0626\u062f\u060c \u062e\u062f\u0645\u0627\u062a).<\/li>\n<li>\u062d\u062f\u0651\u062f \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u0647\u062f\u0627\u062a (\u0625\u0646 \u0648\u064f\u062c\u062f)\u060c \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0642\u0628\u0644 \u0623\u0648\u0644 \u0641\u0627\u062a\u0648\u0631\u0629.<\/li>\n<li>\u0627\u0628\u0646\u0650 \u062a\u0642\u0648\u064a\u0645\u064b\u0627 \u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0648\u0627\u0644\u0633\u062f\u0627\u062f\u061b \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0645\u0635\u0627\u062f\u0631 \u0634\u0627\u0626\u0639\u0629 \u0644\u0644\u063a\u0631\u0627\u0645\u0627\u062a.<\/li>\n<\/ul>\n<h3>3) \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0648\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629)<\/h3>\n<ul>\n<li>\u0641\u0639\u0651\u0644 \u0623\u0643\u0648\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 ERP \u0645\u0639 \u0623\u0648\u0635\u0627\u0641 \u0639\u0631\u0628\u064a\u0629\/\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0648\u062d\u0642\u0648\u0644 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li>\n<li>\u0642\u0633\u0651\u0645 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a\u060c \u0645\u0634\u0627\u0631\u064a\u0639\u060c \u0625\u064a\u062c\u0627\u0631\u0627\u062a\u060c \u0639\u0645\u0648\u0644\u0627\u062a) \u0648\u0637\u0627\u0628\u0642 \u0643\u0644 \u062a\u062f\u0641\u0642 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/li>\n<li>\u0634\u062f\u0651\u062f \u062a\u0648\u062b\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f (\u0625\u064a\u062c\u0627\u0631\u060c \u0645\u0631\u0627\u0641\u0642\u060c \u0648\u0627\u0631\u062f\u0627\u062a\u060c \u062a\u0633\u0648\u064a\u0642).<\/li>\n<\/ul>\n<h3>4) \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/h3>\n<ul>\n<li>\u0635\u064f\u063a \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0628\u064a\u0646\u064a\u0629 \u062a\u0639\u0643\u0633 \u062a\u062f\u0641\u0651\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0643\u0645\u0627 \u064a\u062d\u062f\u062b \u0641\u0639\u0644\u064a\u064b\u0627.<\/li>\n<li>\u0627\u062e\u062a\u0631 \u0645\u0646\u0647\u062c \u062a\u0633\u0639\u064a\u0631 \u0642\u0627\u0628\u0644 \u0644\u0644\u062f\u0641\u0627\u0639 (Cost+\u060c \u0623\u0648 TNMM \u2026) \u0648\u062a\u062a\u0628\u0639 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0645\u062d\u0631\u0643\u0627\u062a\u0647\u0627 \u0634\u0647\u0631\u064a\u064b\u0627.<\/li>\n<li>\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0645\u0644\u0641 \u0631\u0626\u064a\u0633\u064a \u0648\u0645\u062d\u0644\u064a \u0648\u0623\u062f\u0644\u0629 \u0645\u0639\u0627\u0635\u0631\u0629 (\u0633\u062c\u0644\u0627\u062a \u0648\u0642\u062a\u060c \u062a\u0630\u0627\u0643\u0631 \u062f\u0639\u0645\u060c \u0633\u062c\u0644\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645).<\/li>\n<\/ul>\n<h3>5) \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u062a\u0646\u0642\u0651\u0644 \u0648\u0627\u0644\u062d\u0648\u0627\u0641\u0632<\/h3>\n<ul>\n<li>\u0627\u0631\u0628\u0637 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u062a\u0646\u0642\u0644\u064a\u0646 \u0648\u062a\u062a\u0628\u0651\u0639 \u0627\u0644\u0623\u064a\u0627\u0645 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/li>\n<li>\u0627\u0631\u0628\u0637 \u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0623\u0633\u0647\u0645 (\u0645\u0646\u062d\/\u0627\u0633\u062a\u062d\u0642\u0627\u0642\/\u062a\u0646\u0641\u064a\u0630) \u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/li>\n<li>\u0648\u0636\u0651\u062d \u0645\u0646 \u064a\u062a\u062d\u0645\u0651\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0625\u0639\u0627\u0631\u0627\u062a \u0644\u062a\u062c\u0646\u0651\u0628 \u0645\u062e\u0627\u0637\u0631 \u201c\u0645\u0646\u0634\u0623\u0629 \u062f\u0627\u0626\u0645\u0629\u201d \u062e\u0641\u064a\u0629.<\/li>\n<\/ul>\n<hr \/>\n<h2>\u0627\u0644\u062c\u062f\u0648\u0644 1 \u2014 \u0644\u0642\u0637\u0629 \u0633\u0631\u064a\u0639\u0629 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (\u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631)<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0645\u0633\u0627\u0631 \u0627\u0644\u0639\u0645\u0644<\/th>\n<th>\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629<\/th>\n<th>\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062a\u0648\u0642\u0639\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0643\u062f\u0644\u064a\u0644<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\/\u0627\u0644\u0632\u0643\u0627\u0629<\/td>\n<td>\u0623\u064a \u0646\u0638\u0627\u0645 \u064a\u0633\u0631\u064a \u0639\u0644\u0649 \u0645\u0644\u0643\u064a\u062a\u0646\u0627 \u0648\u0623\u0646\u0634\u0637\u062a\u0646\u0627\u061f<\/td>\n<td>\u0645\u0630\u0643\u0631\u0629 \u0645\u0648\u0642\u0651\u0639\u0629\u061b \u0631\u0628\u0637 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b \u0642\u0627\u0626\u0645\u0629 \u0625\u0642\u0641\u0627\u0644 \u0633\u0646\u0648\u064a<\/td>\n<\/tr>\n<tr>\n<td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639<\/td>\n<td>\u0645\u0627 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0648\u0645\u0627 \u0645\u0639\u062f\u0644\u0627\u062a\u0647\u0627\/\u0645\u0639\u0627\u0647\u062f\u0627\u062a\u0647\u0627\u061f<\/td>\n<td>\u0633\u062c\u0644 \u0639\u0642\u0648\u062f\u061b \u0622\u0644\u0629 \u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u061b \u062a\u0642\u0648\u064a\u0645 \u062a\u0642\u062f\u064a\u0645<\/td>\n<\/tr>\n<tr>\n<td>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/td>\n<td>\u0647\u0644 \u0627\u0644\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0635\u062d\u064a\u062d\u0629\u061f<\/td>\n<td>\u0645\u0644\u0641\u0627\u062a \u0627\u062e\u062a\u0628\u0627\u0631\u061b \u0633\u062c\u0644\u0627\u062a \u0623\u062e\u0637\u0627\u0621\u061b \u062d\u0632\u0645\u0629 \u062a\u0633\u0648\u064a\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/td>\n<td>\u0645\u0627 \u0642\u0635\u0629 \u062e\u0644\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0645\u0646\u0647\u062c \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u061f<\/td>\n<td>\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0628\u064a\u0646\u064a\u0629\u061b \u0645\u0644\u0641\u0627\u062a TP \u0631\u0626\u064a\u0633\u064a\/\u0645\u062d\u0644\u064a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u0633\u0647\u0645<\/td>\n<td>\u0643\u064a\u0641 \u0646\u0639\u0627\u0644\u062c \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0648\u062e\u0637\u0637 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u062a\u0646\u0642\u0651\u0644\u061f<\/td>\n<td>\u0645\u0648\u0627\u0621\u0645\u0629 HR\u2013Payroll\u061b \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0623\u0633\u0647\u0645\u061b \u0633\u064a\u0627\u0633\u0629 \u0645\u0643\u062a\u0648\u0628\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2>\u062e\u0637 \u0632\u0645\u0646\u064a \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 (\u0623\u0648\u0644 180 \u064a\u0648\u0645\u064b\u0627)<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0641\u062a\u0631\u0629<\/th>\n<th>\u0627\u0644\u0625\u062c\u0631\u0627\u0621<\/th>\n<th>\u0627\u0644\u0645\u0627\u0644\u0643<\/th>\n<th>\u0625\u0634\u0627\u0631\u0629 \u0627\u0644\u0646\u062c\u0627\u062d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 0\u201330<\/td>\n<td>\u0635\u064a\u0627\u063a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0635\u0641\u062d\u062a\u064a\u0646 \u0648\u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627<\/td>\n<td>\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\/\u0642\u0627\u0626\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/td>\n<td>\u0646\u0634\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u061b \u0627\u062a\u0641\u0627\u0642 RACI<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 0\u201345<\/td>\n<td>\u0641\u062a\u062d \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u061b \u062a\u0647\u064a\u0626\u0629 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648VAT<\/td>\n<td>\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td>\u0623\u0648\u0644 \u0645\u0644\u0641 \u0627\u062e\u062a\u0628\u0627\u0631 \u0646\u0627\u062c\u062d \u0628\u0644\u0627 \u0631\u0641\u0636<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 30\u201360<\/td>\n<td>\u0628\u0646\u0627\u0621 \u0645\u0635\u0641\u0648\u0641\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0644\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629\u061b \u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0639\u0642\u0648\u062f<\/td>\n<td>\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\/\u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/td>\n<td>\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0642\u0648\u064a\u0645<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 45\u201390<\/td>\n<td>\u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0646\u064a\u0629\u061b \u062a\u062b\u0628\u064a\u062a \u0645\u0646\u0647\u062c TP<\/td>\n<td>\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\/\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/td>\n<td>\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u0648\u0642\u0651\u0639\u0629\u061b \u0645\u0630\u0643\u0631\u0629 TP<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 60\u2013120<\/td>\n<td>\u0625\u0642\u0641\u0627\u0644 \u0623\u0648\u0644 \u0641\u062a\u0631\u0629 VAT \u0645\u0639 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0627 \u0642\u0628\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0645<\/td>\n<td>\u0642\u0627\u0626\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/td>\n<td>\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u0623\u062e\u064a\u0631\u061b \u0623\u0642\u0644 \u0645\u0646 2% \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u064a\u0627\u0645 90\u2013180<\/td>\n<td>\u0625\u0639\u062f\u0627\u062f \u0645\u0644\u0641\u0627\u062a TP (\u0646\u0633\u062e\u0629 \u062e\u0641\u064a\u0641\u0629) \u0648\u062d\u0632\u0645\u0629 \u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0633\u0646\u0648\u064a<\/td>\n<td>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 + \u0645\u0633\u062a\u0634\u0627\u0631<\/td>\n<td>\u0641\u0647\u0631\u0633\u0629 \u0627\u0644\u0645\u0644\u0641\u0627\u062a\u061b \u062c\u0627\u0647\u0632\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2>\u0642\u0648\u0627\u0626\u0645 \u062a\u0634\u063a\u064a\u0644 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u062a\u0637\u0628\u064a\u0642<\/h2>\n<p>\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0645\u0648\u0631\u0651\u062f\u064a\u0646 (\u0644\u062a\u062c\u0646\u0651\u0628 \u062a\u0633\u0631\u0628 VAT\/WHT):<\/p>\n<ul>\n<li>\u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a (\u0639\u0631\u0628\u064a\/\u0625\u0646\u062c\u0644\u064a\u0632\u064a)\u060c \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0646\u0643.<\/li>\n<li>\u062a\u062b\u0628\u064a\u062a \u0646\u0648\u0639 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0645\u0635\u062f\u0631\u0647\u0627 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/li>\n<li>\u0627\u0634\u062a\u0631\u0627\u0637 \u0641\u0627\u062a\u0648\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0642\u0628\u0644 \u0627\u0644\u0633\u062f\u0627\u062f.<\/li>\n<\/ul>\n<p>\u0645\u0646 \u0627\u0644\u0637\u0644\u0628 \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 (\u0625\u064a\u0631\u0627\u062f\u0627\u062a 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\u0644\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0648\u0633\u062c\u0644 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a.<\/li>\n<\/ul>\n<hr \/>\n<h2>\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/h2>\n<p>\u0625\u0630\u0627 \u062a\u0636\u0645\u0651\u0646\u062a \u0623\u0637\u0631\u0648\u062d\u062a\u0643 \u062a\u0639\u0631\u0636\u064b\u0627 \u0639\u0642\u0627\u0631\u064a\u064b\u0627 (\u0645\u0628\u0627\u0634\u0631\u064b\u0627 \u0623\u0648 \u0639\u0628\u0631 \u0634\u0631\u0643\u0629 \u062a\u0634\u063a\u064a\u0644)\u060c \u0641\u0627\u062f\u0645\u062c \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u0645\u0628\u0643\u0631\u064b\u0627. \u0639\u0644\u0649 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