{"id":30421,"date":"2026-02-11T03:13:49","date_gmt":"2026-02-11T00:13:49","guid":{"rendered":"https:\/\/serkalaw.com\/tax-system-in-turkey-12\/"},"modified":"2026-04-13T18:26:09","modified_gmt":"2026-04-13T15:26:09","slug":"tax-system-in-turkey","status":"publish","type":"post","link":"https:\/\/serkalaw.com\/ar\/tax-system-in-turkey\/","title":{"rendered":"\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a"},"content":{"rendered":"\n<div data-elementor-type=\"wp-post\" data-elementor-id=\"23848\" class=\"elementor elementor-23848\" data-elementor-post-type=\"post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b676680 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b676680\" data-element_type=\"section\" data-e-type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-324d4a9\" data-id=\"324d4a9\" data-element_type=\"column\" data-e-type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-6dc40a1 elementor-widget elementor-widget-text-editor\" data-id=\"6dc40a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n<h2><strong>\u0628\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<p>\u064a\u0639\u062f \u0641\u0647\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0623\u064a \u0634\u062e\u0635 \u064a\u0641\u0643\u0631 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u062f\u0639\u0648\u0646\u0627 \u0646\u062a\u0639\u0645\u0642 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0631\u0643\u064a\u0629!<\/p>\n<h2><strong>\u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0631\u0643\u064a<\/strong><\/h2>\n<p>\u062a\u0637\u0628\u0642 \u062a\u0631\u0643\u064a\u0627 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u062a\u0635\u0627\u0639\u062f\u064a\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0632\u064a\u062f \u0645\u0639 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u062a\u062a\u0648\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0631\u0643\u064a\u0629\u060c \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131)\u060c \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0625\u062f\u0627\u0631\u0629 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u064a\u0646\u0642\u0633\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062a\u0631\u0643\u064a \u0625\u0644\u0649 \u0641\u0626\u062a\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u062a\u064a\u0646:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629: <\/strong>\u064a\u062a\u0645 \u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u062b\u0631\u0648\u0629. \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b.<\/li>\n<li><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629: <\/strong>\u0648\u062a\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (KDV).<\/li>\n<\/ul>\n<h2><strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<p>\u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0641\u0635\u064a\u0644 \u0644\u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627:<\/p>\n<ul>\n<li>\n<h3><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 (\u062c\u064a\u0644\u064a\u0631 \u0641\u064a\u0631\u062c\u064a\u0633\u064a): <\/strong><\/h3>\n<p>\u0648\u064a\u062a\u0645 \u0641\u0631\u0636 \u0630\u0644\u0643 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0645\u0639\u0627\u0634\u0627\u062a \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a\u0629 \u0648\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644. \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u062a\u0635\u0627\u0639\u062f\u064a\u0629\u060c \u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0646 15% \u0625\u0644\u0649 35%.<\/li>\n<li>\n<h3><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (\u0643\u0648\u0631\u0648\u0645\u0644\u0627\u0631 \u0641\u064a\u0631\u062c\u064a\u0633\u064a): <\/strong><\/h3>\n<p>\u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0628\u0644\u063a 20%.<\/li>\n<li>\n<h3><strong><a href=\"https:\/\/serkalaw.com\/ar\/value-added-tax-vat-kdv-meaning-in-turkey\/\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (KDV)<\/a>: <\/strong><\/h3>\n<p>\u064a\u062a\u0645 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u062a\u0648\u0631\u064a\u062f \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627. \u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0647\u0648 20%\u060c \u0645\u0639 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0642\u062f\u0631\u0647 10% \u0644\u0628\u0639\u0636 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/li>\n<li>\n<h3><strong>Sp<\/strong><strong>\u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629<\/strong><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u00d6TV): <\/strong><\/h3>\n<p>\u064a\u062a\u0645 \u0641\u0631\u0636 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0630\u0627 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u0648\u0627\u0644\u0648\u0642\u0648\u062f \u0627\u0644\u0623\u062d\u0641\u0648\u0631\u064a. \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062d\u0633\u0628 \u0641\u0626\u0629 \u0627\u0644\u0645\u0646\u062a\u062c.<\/li>\n<li>\n<h3><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 (\u0625\u0645\u0644\u0627\u0643 \u0641\u064a\u0631\u062c\u064a\u0633\u064a): <\/strong><\/h3>\n<p>\u0647\u0630\u0647 \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627. \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062d\u0633\u0628 \u0645\u0648\u0642\u0639 \u0627\u0644\u0639\u0642\u0627\u0631 \u0648\u0646\u0648\u0639\u0647 \u0648\u0642\u064a\u0645\u062a\u0647.<\/li>\n<\/ul>\n<h2><strong>\u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0645\u0639\u062f\u0644\u0627\u062a\u0647\u0627<\/strong><\/h2>\n<p>\u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0633\u0627\u0628\u0642\u0627\u064b\u060c \u0641\u0625\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u062a\u0635\u0627\u0639\u062f\u064a\u0629. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0641\u0635\u064a\u0644 \u0644\u0644\u0634\u0631\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0641\u064a \u0639\u0627\u0645 2024:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629) <\/strong>| <strong>\u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (%) <\/strong>*&#8212;|&#8212;|<\/li>\n<li>\u0645\u0627 \u064a\u0635\u0644 \u0625\u0644\u0649 110.000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629 | 15<\/li>\n<li>110.001 \u2013 230.000 | 20<\/li>\n<li>230.000,01 \u2013 870.000 | 27<\/li>\n<li>870.000,01 \u2013 3.000.000 | 35<\/li>\n<li>3.000.001 &#8211; \u0641\u0648\u0642 | 40<\/li>\n<\/ul>\n<h2><strong>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629:<\/strong><\/h2>\n<ul>\n<li><strong>\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a: <\/strong>\u0642\u062f \u062a\u0643\u0648\u0646 \u0628\u0639\u0636 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0645\u062b\u0644 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0648\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0647\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n<li><strong>\u062d\u062c\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: <\/strong>\u064a\u062d\u062c\u0628 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0631 \u0644\u0645\u0648\u0638\u0641\u064a\u0647\u0645.<\/li>\n<\/ul>\n<p>\u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0623\u064a \u062e\u0635\u0648\u0645\u0627\u062a \u0623\u0648 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0629.<\/p>\n<p><strong>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u062f\u062b\u0629 \u062d\u0648\u0644 \u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0645\u0639\u062f\u0644\u0627\u062a\u0647\u0627 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0641\u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0633\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0630\u0644\u0643 <a title=\"contact \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629\" href=\"https:\/\/serkalaw.com\/ar\/contact\/\">\u0627\u062a\u0635\u0644 \u0628\u0645\u062d\u0627\u0645\u064a \u0634\u0631\u0643\u0629 \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 <\/a><\/strong>\u00a0\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0627\u0621.<\/p>\n<h2><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<p>\u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0628\u0644\u063a 20% \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0623\u0631\u0628\u0627\u062d\u0647\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062d\u0648\u0627\u0641\u0632:<\/p>\n<ul>\n<li><strong>\u0633<\/strong><strong>\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u062a\u0627\u0631\u062a\u0648\u0628: <\/strong>\u0642\u062f 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\u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/p>\n<ol>\n<li><strong>\u062c\u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629: <\/strong>\u064a\u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0639\u0627\u062f\u0629\u064b \u062c\u0648\u0627\u0632 \u0633\u0641\u0631\u0643 \u0648\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u0625\u0642\u0627\u0645\u0629 (\u0625\u0646 \u0623\u0645\u0643\u0646) \u0648\u0623\u064a \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062a\u0633\u062c\u064a\u0644 \u0623\u0639\u0645\u0627\u0644 \u0630\u0627\u062a \u0635\u0644\u0629 (\u0644\u0644\u0634\u0631\u0643\u0627\u062a).<\/li>\n<li><strong>\u0642\u0645 \u0628\u0632\u064a\u0627\u0631\u0629 \u0645\u0643\u062a\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a: <\/strong>\u062d\u062f\u062f \u0645\u0648\u0642\u0639 \u0623\u0642\u0631\u0628 \u0645\u0643\u062a\u0628 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\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u062a\u0628\u0639\u0627 \u0644\u0646\u0648\u0639 \u0627\u0644\u0623\u0635\u0644 \u0648\u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638.<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a: <\/strong>\u062a\u062e\u0636\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f\u0631\u0647\u0627 15%. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u062a\u0648\u062c\u062f \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a\u060c \u0645\u062b\u0644 \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0641\u064a \u0639\u0642\u0627\u0631 \u0622\u062e\u0631 \u062e\u0644\u0627\u0644 \u0625\u0637\u0627\u0631 \u0632\u0645\u0646\u064a \u0645\u062d\u062f\u062f.<\/li>\n<\/ul>\n<ul>\n<li><strong>\u0633<\/strong><strong>\u0627\u0644\u062a\u0648\u0643 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a: <\/strong>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0645\u0639\u0641\u0627\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u062f \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639.<\/li>\n<\/ul>\n<p><strong>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u062f\u062b\u0629 \u062d\u0648\u0644 \u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0642\u0645 \u0628\u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0645\u0639 <\/strong><strong>\u0633<\/strong><strong>\u0625\u064a\u0647<\/strong><strong>\u0643<\/strong><strong>\u0645\u062d\u0627\u0645\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 <\/strong>(<a href=\"https:\/\/serkalaw.com\/ar\/\">https:\/\/serkalaw.com\/)<\/a>\u00a0\u064a\u0648\u0635\u0649 \u0628\u0647.<\/p>\n<h2><strong>\u0633<\/strong><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u064a\u0631\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (KDV) \u062a\u0639\u062f \u0639\u0646\u0635\u0631\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062a\u0631\u0643\u064a. \u064a\u062a\u0645 \u0641\u0631\u0636 KDV \u0639\u0644\u0649 \u062a\u0648\u0631\u064a\u062f \u0645\u0639\u0638\u0645 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639. \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u064a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a.<\/p>\n<ul>\n<li><strong>\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: <\/strong>\u0645\u0639\u062f\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0647\u0648 20%. \u0648\u064a\u0646\u0637\u0628\u0642 \u0645\u0639\u062f\u0644 \u0645\u062e\u0641\u0636 \u0628\u0646\u0633\u0628\u0629 10\u066a \u0639\u0644\u0649 \u0633\u0644\u0639 \u0648\u062e\u062f\u0645\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0627\u0645.<\/li>\n<li><strong>\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0644\u0644\u0633\u064a\u0627\u062d: <\/strong>\u064a\u0645\u0643\u0646 \u0644\u0644\u0633\u064a\u0627\u062d \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 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\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u0639\u0644\u0649 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627. \u064a\u0639\u062a\u0645\u062f \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0639\u0644\u0649 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0645\u0648\u0642\u0639: <\/strong>\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0623\u0639\u0644\u0649 \u0639\u0645\u0648\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u062f\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0631\u064a\u0641\u064a\u0629.<\/li>\n<li><strong>\u0646\u0648\u0639 \u0627\u0644\u0639\u0642\u0627\u0631: <\/strong>\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0646\u0629: <\/strong>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0646\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n<\/ul>\n<p>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u064a\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0641\u0648\u0627\u062a\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0625\u0644\u0649 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0645\u0633\u062c\u0644. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0645\u062a\u0644\u0643 \u0639\u0642\u0627\u0631\u064b\u0627 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0641\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0638\u0644 \u0645\u0637\u0644\u0639\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0627\u0644\u062f\u0641\u0639 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.<\/p>\n<p><img fetchpriority=\"high\" fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-24103 size-full\" src=\"https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey.jpg\" alt=\"Property Tax in Turkey\" width=\"1800\" height=\"1013\" srcset=\"https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey.jpg 1800w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-768x432.jpg 768w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-1600x900.jpg 1600w, https:\/\/serkalaw.com\/wp-content\/uploads\/2024\/03\/Property-Tax-in-Turkey-1536x864.jpg 1536w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/><\/p>\n<h2><strong>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<ul>\n<li><strong>Sp<\/strong><strong>\u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629<\/strong><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u00d6TV): <\/strong>\u062a\u0646\u0637\u0628\u0642 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0633\u0644\u0639 \u0645\u062d\u062f\u062f\u0629 \u0645\u062b\u0644 \u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0628\u063a \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u0648\u0627\u0644\u0648\u0642\u0648\u062f \u0627\u0644\u0623\u062d\u0641\u0648\u0631\u064a. \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062d\u0633\u0628 \u0641\u0626\u0629 \u0627\u0644\u0645\u0646\u062a\u062c \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627\u060c \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062a\u0628\u063a \u0648\u0627\u0644\u0643\u062d\u0648\u0644.<\/li>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a (Motorlu Ta\u015f\u0131tlar Vergisi): <\/strong>\u0636\u0631\u064a\u0628\u0629 \u0633\u0646\u0648\u064a\u0629 \u062a\u064f\u0641\u0631\u0636 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u0622\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627. \u064a\u0639\u062a\u0645\u062f \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u062d\u062c\u0645 \u0645\u062d\u0631\u0643 \u0627\u0644\u0633\u064a\u0627\u0631\u0629 \u0648\u0639\u0645\u0631\u0647 \u0648\u0646\u0648\u0639\u0647.<\/li>\n<li><strong>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b \u0648\u0627\u0644\u0647\u062f\u0627\u064a\u0627: <\/strong>\u0642\u062f \u062a\u062e\u0636\u0639 \u0648\u0631\u0627\u062b\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u062a\u0644\u0642\u064a \u0647\u062f\u0627\u064a\u0627 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u064a\u0631\u0627\u062b \u0648\u0627\u0644\u0647\u062f\u0627\u064a\u0627. \u0627\u0644\u0645\u0639\u062f\u0644\u0627\u062a \u062a\u0642\u062f\u0645\u064a\u0629\u060c \u0645\u0639 \u0645\u0639\u062f\u0644\u0627\u062a \u0623\u0639\u0644\u0649 \u0644\u0644\u0645\u064a\u0631\u0627\u062b \u0623\u0648 \u0627\u0644\u0647\u062f\u0627\u064a\u0627 \u0627\u0644\u0623\u0643\u0628\u0631.<\/li>\n<\/ul>\n<p><strong>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0631\u0636\u0629 \u0644\u0644\u062a\u063a\u064a\u064a\u0631. \u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0631\u0627\u0626\u0628 \u0645\u0624\u0647\u0644 \u0645\u062b\u0644 \u0645\u062d\u0627\u0645\u064a \u0634\u0631\u0643\u0629 \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 <\/strong>(<a href=\"https:\/\/serkalaw.com\/ar\/\">https:\/\/serkalaw.com\/)<\/a> \u064a\u0639\u062f \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0644\u0628\u0642\u0627\u0621 \u0645\u062a\u0648\u0627\u0641\u0642\u064b\u0627 \u0645\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0638\u064a\u0645 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/p>\n<h2><strong>\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>\n<p>\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u062f\u0641\u0639\u0648\u0627 \u0636\u0631\u0627\u0626\u0628 \u0623\u0643\u062b\u0631 \u0645\u0645\u0627 \u064a\u062f\u064a\u0646\u0648\u0646 \u0628\u0647 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0629:<\/p>\n<ol>\n<li><strong>\u062c\u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629: <\/strong>\u064a\u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0639\u0627\u062f\u0629\u064b \u0625\u0642\u0631\u0627\u0631\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645\u060c \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0644\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u0631\u062f.<\/li>\n<li><strong>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a: <\/strong>\u062d\u062a\u0649 \u0644\u0648 \u0643\u0646\u062a \u062a\u062a\u0648\u0642\u0639 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0623\u0645\u0648\u0627\u0644\u0643\u060c \u0641\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u064a \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0629.<\/li>\n<li><strong>\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0623\u0645\u0648\u0627\u0644: <\/strong>\u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u0624\u0647\u0644\u0627\u064b\u060c \u0641\u0633\u0648\u0641 \u062a\u062a\u0644\u0642\u0649 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0623\u0648 \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062d\u0633\u0627\u0628\u0643 \u0627\u0644\u0645\u062e\u0635\u0635.<\/li>\n<\/ol>\n<p><em><strong>\u0642\u062f \u062a\u0643\u0648\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0639\u0642\u062f\u0629. \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0646\u0638\u0627\u0645 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0631\u0643\u064a\u060c \u0641\u0643\u0631 \u0641\u064a \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0645\u062d\u0627\u0645\u064a \u0634\u0631\u0643\u0629 \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 <\/strong>\u0644\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a.<\/em><\/p>\n<h2><strong>\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c<\/strong><\/h2>\n<p>\u064a\u0639\u062f \u0641\u0647\u0645 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0623\u064a \u0634\u062e\u0635 \u064a\u0641\u0643\u0631 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u062a\u0648\u0641\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0641\u0647\u0645\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0648\u063a\u064a\u0631\u0647\u0627.<\/p>\n<div data-elementor-type=\"section\" data-elementor-id=\"23856\" class=\"elementor elementor-23856\" data-elementor-post-type=\"elementor_library\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea890c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea890c6\" data-element_type=\"section\" data-e-type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-722b25ca\" data-id=\"722b25ca\" data-element_type=\"column\" data-e-type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-295e4590 elementor-widget elementor-widget-heading\" data-id=\"295e4590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2>\n<\/p><\/div>\n<div class=\"elementor-element elementor-element-7ce6c0a3 elementor-widget elementor-widget-toggle\" data-id=\"7ce6c0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n<div class=\"elementor-toggle\">\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2091\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u062f\u0645\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2091\">\n<p>\u062a\u062a\u0648\u0641\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643: \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a: \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0641\u064a \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n<p>\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629: \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u062d\u062f\u064b\u0627 \u0645\u0639\u064a\u0646\u064b\u0627 \u0642\u062f \u062a\u0643\u0648\u0646 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645\u060c \u0645\u0639 \u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u062a\u0648\u062b\u064a\u0642.<\/p>\n<p>\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629: \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0647\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0648\u0628\u0639\u0636 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0623\u062e\u0631\u0649 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u062c\u0632\u0626\u064a\u064b\u0627.<\/p>\n<p>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0639\u0644\u064a\u0645: \u0642\u062f \u062a\u0643\u0648\u0646 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u060c \u0645\u062b\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629\u060c \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0641\u064a \u0638\u0644 \u0638\u0631\u0648\u0641 \u0645\u0639\u064a\u0646\u0629.<\/p>\n<p>\u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a: \u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0628\u0631\u0639\u0627\u062a \u0644\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0624\u0647\u0644\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n<p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u062d\u062f\u0648\u062f \u0627\u0644\u062e\u0635\u0645 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u0647\u0644\u064a\u0629 \u0642\u062f \u062a\u062a\u063a\u064a\u0631. \u064a\u0648\u0635\u0649 \u0628\u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0645\u0639 \u0645\u0633\u062a\u0634\u0627\u0631 \u0636\u0631\u0627\u0626\u0628 \u0645\u0624\u0647\u0644 \u0645\u062b\u0644 \u0645\u062d\u0627\u0645\u064a \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629 (https:\/\/serkalaw.com\/) \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u062d\u0627\u0644\u062a\u0643.<\/p>\n<\/div><\/div>\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2092\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0643\u064a\u0641 \u062a\u0641\u0631\u0636 \u062a\u0631\u0643\u064a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0644\u0644\u0645\u0642\u064a\u0645\u064a\u0646\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2092\">\n<p>\u062a\u0639\u0645\u0644 \u062a\u0631\u0643\u064a\u0627 \u0628\u0645\u0648\u062c\u0628 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0627\u0645\u0629. \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u064a\u062e\u0636\u0639\u0648\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u0645\u0635\u062f\u0631. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0646 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0623\u0648 \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/p>\n<p>\u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0648\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u062d\u062f\u062f \u0648\u0648\u062c\u0648\u062f \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.\u00a0 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0623\u0643\u062b\u0631 \u062a\u0641\u0635\u064a\u0644\u0627\u064b \u0644\u0643\u064a\u0641\u064a\u0629 \u0641\u0631\u0636 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u064a \u062d\u0627\u0644\u062a\u0643 \u0627\u0644\u0645\u062d\u062f\u062f\u0629\u060c \u064a\u064f\u0646\u0635\u062d \u0628\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0645\u062d\u0627\u0645\u064a \u0645\u0643\u062a\u0628 Serka \u0644\u0644\u0645\u062d\u0627\u0645\u0627\u0629.<\/p>\n<\/div><\/div>\n<div class=\"elementor-toggle-item\">\n<h3 id=\"elementor-tab-title-2093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2093\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\"><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u061f<\/a><br \/>\n\t\t\t\t\t<\/h3>\n<div id=\"elementor-tab-content-2093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2093\">\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0645\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0645\u0639\u0642\u062f\u0629\u060c \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 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