{"id":48608,"date":"2017-02-14T22:14:42","date_gmt":"2017-02-14T19:14:42","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=48608"},"modified":"2017-12-03T06:09:21","modified_gmt":"2017-12-03T03:09:21","slug":"%d8%aa%d9%88%d8%b6%d9%8a%d8%ad-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%aa%d8%b5%d9%81%d9%8a%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%b4","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%aa%d9%88%d8%b6%d9%8a%d8%ad-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%aa%d8%b5%d9%81%d9%8a%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%b4\/","title":{"rendered":"\u062a\u0648\u0636\u064a\u062d \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u0648\u0644 \u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644"},"content":{"rendered":"

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10% \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0627\u062e\u062a\u064a\u0627\u0631 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0627\u0628\u0646\u0627\u0643 \u0627\u0644\u062d\u0631\u0629 \u0637\u0648\u0627\u0644 15 \u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f<\/p>\n

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1*.Abdelmadjid aktaou traite de l\u2019imp\u00f4t sur la soci\u00e9t\u00e9 1 er \u00e9dition d\u00e9p\u00f4t n 2005.2006 p 30<\/p>\n

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\u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0648\u0637\u0646 \u0636\u0631\u064a\u0628\u064a \u0623\u0648 \u0645\u0642\u0631 \u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0625\u0642\u0644\u064a\u0645 \u0637\u0646\u062c\u0629 \u0648\u062a\u0632\u0627\u0648\u0644 \u0646\u0634\u0627\u0637\u0627 \u0631\u0626\u064a\u0633\u064a\u0627 \u0628\u062f\u0627\u0626\u0631\u0629 \u0646\u0641\u0648\u0630 \u0637\u0646\u062c\u0629 \u0648 \u0627\u0644\u0645\u0646\u0634\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0631\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629 \u0639\u0644\u0649 \u0645\u0642\u0631 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 .<\/p>\n

\u0627\u0644\u0645\u0646\u0634\u0627\u062a \u0627\u0644\u062d\u0631\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0625\u0646\u062a\u0627\u062c\u0647\u0627 \u0623\u0633\u0627\u0633\u0627 \u062d\u0635\u064a\u0644\u0629 \u0639\u0645\u0644 \u064a\u062f\u0648\u0649<\/p>\n

\u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u062a\u0639\u0644\u064a\u0645 \u0623\u0648 \u0627\u0644\u062a\u0643\u0648\u064a\u0646 \u0627\u0644\u0645\u0647\u0646\u064a.. \u0627\u0644\u0645\u0646\u0639\u0634\u064a\u0646 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u064a\u0646<\/p>\n

\n

\u0627\u0644\u0633\u0639\u0631 \u0648 \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062c\u0632\u0627\u0641\u064a\u0629 : \u064a\u062d\u062f\u062f \u0647\u0630\u0627 \u0627\u0644\u0633\u0639\u0631 \u0643\u0645\u0627 \u064a\u0644\u064a<\/strong><\/p>\n

8% \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0631\u0645\u0629 \u0645\u0639\u0647\u0627 \u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0625\u0634\u063a\u0627\u0644 \u0623\u0648 \u0627\u0644\u0628\u0646\u0627\u0621 \u0623\u0648 \u0627\u0644\u062a\u0631\u0643\u064a\u0628 \u0648 \u0627\u0644\u062a\u064a \u0627\u062e\u062a\u0627\u0631\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062c\u0632\u0627\u0641\u064a\u0629<\/p>\n

\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u062f\u0631\u0647\u0645 \u0644\u0645\u0628\u0644\u063a 25.000 \u062f\u0648\u0644\u0627\u0631 \u0627\u0645\u0631\u064a\u0643\u0649 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0628\u0646\u0627\u0621\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0639 \u0627\u0644\u0625\u0628\u0631\u0627\u0621 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062f\u062e\u0648\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u062d\u0631\u0629<\/p>\n

\u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u0627\u0644\u062f\u0631\u0647\u0645 500 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0628\u0646\u0627\u0621\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0639 \u0627\u0644\u0625\u0628\u0631\u0627\u0621 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062f\u062e\u0648\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0636\u0629 \u0627\u0644\u062d\u0631\u0629<\/p>\n

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10% \u0645\u0628\u0644\u063a \u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0623\u0633\u0647\u0645 \u0648 \u062d\u0635\u0635 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0648 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0639\u062a\u0628\u0631\u0629 \u0641\u064a \u062d\u0643\u0645\u0647\u0627 (\u064513) \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0636\u0629 \u0645\u0646 \u0644\u062f\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u0627\u062a\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645\u064a\u0646 (\u064515)<\/p>\n

20%\u062f\u0648\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u062d\u0627\u0635\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0646\u0627\u0628\u062a (\u064514)<\/p>\n

\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0633\u0646\u062f\u0627\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0627\u0644\u0642\u064a\u0645 \u0628\u0641\u062a\u062d \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0623\u0648 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a\u0647 \u062a\u062a\u0645\u062a\u0639 \u0628\u062a\u062e\u0641\u064a\u0636 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0637\u0648\u0627\u0644 3 \u0633\u0646\u0648\u0627\u062a \u0645\u062a\u062a\u0627\u0628\u0639\u0629 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 \u062a\u0642\u064a\u064a\u062f\u0647\u0627 \u0641\u064a \u062c\u062f\u0648\u0644 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648 \u064a\u062d\u062f\u062f \u0633\u0639\u0631 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0641\u064a<\/p>\n

25% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0633\u0646\u062f\u0627\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0641\u062a\u062d \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0648\u0645 \u0648 \u0630\u0644\u0643 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0628\u064a\u0639 \u0623\u0633\u0647\u0645 \u0645\u0648\u062c\u0648\u062f\u0629.<\/p>\n

50% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0633\u0646\u062f\u0627\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0628\u0632\u064a\u0627\u062f\u0629 \u0646\u0633\u0628\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 20% \u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u0639 \u0627\u0644\u062a\u062e\u0644\u064a \u0639\u0646 \u062d\u0642 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0627\u0644\u062a\u0641\u0636\u064a\u0644\u064a \u0648 \u062a\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u0631\u0629 \u0644\u0639\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0648\u0645 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0630\u064a \u062a\u062f\u062e\u0644 \u0641\u064a\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0628\u0648\u0631\u0635\u0629.<\/p>\n

\u0648\u0644\u0627 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0625\u0644\u0627 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u062a\u0645\u0627\u0646 \u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0648 \u0627\u0644\u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632 \u0641\u064a \u062a\u0633\u064a\u064a\u0631 \u0645\u0631\u0627\u0641\u0642 \u0639\u0645\u0648\u0645\u064a\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u062a\u0645\u0644\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0623\u0648 \u0628\u0639\u0636 \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0648 \u062c\u0645\u0627\u0639\u0627\u062a \u0639\u0645\u0648\u0645\u064a\u0629 \u0623\u0648 \u0634\u0631\u0643\u0629 \u062a\u0645\u0644\u0643 \u062c\u0645\u0627\u0639\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u0646\u0633\u0628\u0629 \u0644\u0627\u062a\u0642\u0644 \u0639\u0646 50%\u0645\u0646 \u0631\u0623\u0633 \u0645\u0627\u0644\u0647\u0627.<\/p>\n

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\u062b\u0627\u0646\u064a\u0627 : \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/span><\/p>\n

\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062f\u0641\u0639\u0647 \u0648\u0644\u0648 \u0641\u064a \u063a\u064a\u0627\u0628 \u0627\u0644\u0631\u0628\u062d \u0648\u0642\u062f \u062a\u0645 \u0633\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a 21 \u064a\u0646\u0627\u064a\u0631 1987 \u0648 \u0630\u0644\u0643 \u0644\u0623\u0646\u0647 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0635\u0631\u062d \u0628\u0646\u062a\u064a\u062c\u0629 \u0633\u0644\u0628\u064a\u0629 \u0648 \u0630\u0644\u0643 \u0642\u0628\u0644 \u062f\u062e\u0648\u0644 \u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u062d\u064a\u0632 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u0647\u064a \u0643\u0627\u0646\u062a \u0644\u062a\u0624\u0630\u0649 \u0623\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0645\u0627 \u0639\u062f\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u062d\u062f \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u062a\u0631\u0627\u0648\u062d \u0645\u0627 \u0628\u064a\u0646 1500\u06483000. 2 * \u0648\u0646\u0641\u0633 \u0627\u0644\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0639\u0627\u0634\u062a\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062d\u064a\u062a \u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u062f\u0646\u064a\u0627 \u0627\u0644\u062c\u0632\u0627\u0641\u064a\u0629 \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u0633\u0646\u0629 1974 \u062d\u064a\u062a \u0627\u062a\u0636\u062d \u0623\u0646 \u0627\u0643\u062a\u0631 \u0645\u0646 45%\u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0635\u0631\u062d \u0628\u0646\u062a\u064a\u062c\u0629 \u0633\u0644\u0628\u064a\u06293* \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0633\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u0627\u0644\u062c\u0632\u0627\u0641\u064a\u0629 \u0645\u062d\u0627\u0631\u0628\u0629 \u0627\u0644\u063a\u0634 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648 \u0625\u062c\u0628\u0627\u0631 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0635\u0631\u062d \u0628\u0627\u0644\u0639\u062c\u0632 \u0623\u0646 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648 \u0642\u0648\u0627\u0639\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u062a\u062a\u0644\u062e\u0635 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u0648 \u0641\u062a\u0631\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0623\u062f\u0627\u0626\u0647\u0627 \u0648 \u0637\u0631\u0642 \u062f\u0641\u0639\u0647\u0627 \u0644\u0644\u062e\u0632\u064a\u0646\u0629 \u0648 \u0627\u0644\u062a\u064a \u0639\u0631\u0641\u062a \u0639\u062f\u0629 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0645\u0646\u062f \u0633\u0646\u0647\u0627 \u0647\u0630\u0627 \u0645\u0627 \u0633\u0648\u0641 \u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u064a\u0647<\/p>\n

\u0627 | \u0623\u0633\u0627\u0633 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629 4*<\/em><\/strong><\/p>\n

\u064a\u062a\u0643\u0648\u0646 \u0623\u0633\u0627\u0633 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u062d\u0627\u0635\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/p>\n

. \u0631\u0642\u0645 \u0627\u0644\u0625\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0634\u062a\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0627\u062e\u0644 \u0648 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0633\u0644\u0645\u0629 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648 \u0627\u0644\u0625\u0634\u063a\u0627\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u062d\u0644 \u062a\u0633\u0644\u0645 \u062c\u0632\u0626\u064a \u0623\u0648 \u0643\u0644\u0649 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646 \u0630\u0644\u0643 \u0628\u0635\u0648\u0631\u0629 \u0645\u0624\u0642\u062a\u0629 \u0623\u0648 \u0646\u0647\u0627\u0626\u064a\u0629 \u0648 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 5*<\/p>\n

\u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n

\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648 \u0627\u0644\u0647\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0633\u0644\u0645\u0629 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0648 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u063a\u064a\u0631 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0636\u0645\u0646 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0623\u0648 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0647\u0645\u0627 \u0645\u0639\u0627<\/p>\n

\u0628 :\u0633\u0639\u0631 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/em><\/p>\n

\u0623\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0646\u0635 \u0639\u0644\u0649 \u062d\u062f \u0627\u062f\u0646\u064a \u0644\u064a\u0645\u0643\u0646 \u0625\u0646 \u064a\u0642\u0644 \u0639\u0646 1500 \u062f\u0631\u0647\u0645 \u062d\u064a\u062a \u0643\u0627\u0646\u062a \u0641\u064a\u0645\u0627 \u0642\u0628\u0644 \u0633\u0642\u0641\u0627 \u0627\u0639\u0644\u064a \u0642\u062f\u0631\u0647 150 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0648 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u062a\u0633\u0631\u0649 \u0648\u0641\u0642 \u062c\u062f\u0648\u0644 \u062a\u0635\u0627\u0639\u062f\u064a \u062a\u062a\u0631\u0627\u0648\u062d \u0623\u0633\u0639\u0627\u0631\u0647 \u0645\u0627 \u0628\u064a\u0646<\/p>\n

30% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0645\u062a\u0631\u0627\u0648\u062d\u0629 \u0645\u0627 \u0628\u064a\u0646 \u062f\u0631\u0647\u0645 \u0648\u0627\u062d\u062f \u0648 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645<\/p>\n

0.50% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u0645\u062a\u0631\u0627\u0648\u062d\u0629 \u0645\u0627 \u0628\u064a\u0646 \u0645\u0644\u064a\u0648\u0646 \u062f\u0631\u0647\u0645 \u0648 20 \u0645\u0644\u0627\u064a\u064a\u0646<\/p>\n

0.75% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0639\u0644\u0649 \u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631 \u062d\u062f \u0623\u062f\u0646\u0649 \u0642\u062f\u0631\u0647 1500 \u062f\u0631\u0647\u0645 \u0648 \u062d\u062f \u0623\u0642\u0635\u0649 \u0644\u0627 \u064a\u062a\u0639\u062f\u0649 150 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645<\/p>\n

\u0644\u0643\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0639\u062f\u0644 \u0645\u064a\u0643\u0627\u0646\u064a\u0632\u0645\u0627\u062a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 1994 \u062d\u064a\u062a \u0627\u0639\u062a\u0645\u062f \u0633\u0639\u0631\u064a\u0646 \u0642\u0627\u0631\u064a \u0633\u0639\u0631 \u0645\u062e\u0641\u0636 0.25% \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631 \u0628\u0639\u0636 \u0627\u0644\u0645\u0627\u062f \u0627\u0644\u0639\u062f\u0627\u0626\u064a\u0629 \u0648 \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648 \u0633\u0639\u0631 \u0639\u0627\u062f\u064a 0.50% \u064a\u0637\u0628\u0642 \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0643\u0645\u0627 \u062a\u0645 \u0625\u0644\u063a\u0627\u0621 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0642\u0641 \u0627\u0644\u0623\u0639\u0644\u0649 \u0648 \u0633\u0645\u062d \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0641\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0645\u0642\u0627\u0635\u0629 \u0623\u0648 \u0627\u0633\u062a\u0646\u0632\u0627\u0644 \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u06276*<\/p>\n

\u062c : \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/em><\/p>\n

\u062a\u0639\u0641\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0627\u0635\u0644\u0629 \u0639\u0644\u0649 \u0627\u0645\u062a\u064a\u0627\u0632 \u062a\u0633\u064a\u064a\u0631 \u0645\u0631\u0641\u0642 \u0639\u0645\u0648\u0645\u064a \u0645\u0646 \u0623\u062f\u0627\u0621 \u0645\u0628\u0644\u063a \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629 \u0637\u0648\u0627\u0644 36\u0634\u0647\u0631\u0627 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629 \u0644\u062a\u0627\u0631\u064a\u062e \u0628\u062f\u0627\u064a\u0629 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627 \u063a\u064a\u0631 \u0627\u0646\u0647 \u064a\u062a\u0648\u0642\u0641 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0639\u0646\u062f \u0627\u0646\u0642\u0636\u0627\u0621 60\u0634\u0647\u0631\u0627 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u062a\u0627\u0631\u064a\u062e \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 7*\u0648 \u0630\u0644\u0643 \u0641\u064a \u062d\u0627\u0644\u0629 \u0648\u062c\u0648\u062f \u0639\u0627\u0626\u0642 \u0645\u0646\u0639 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0645\u0646 \u0627\u0646\u0637\u0644\u0627\u0642 \u0646\u0634\u0627\u0637\u0647\u0627 \u0645\u0646\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633<\/p>\n

\u0644\u0643\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0642\u062f \u0627\u0633\u062a\u0639\u0645\u0644 \u0639\u0628\u0627\u0631\u0629 \u0645\u062f\u0629 36\u0634\u0647\u0631\u0627 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062d\u064a\u0646 \u0627\u0633\u062a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0644\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0634\u0631\u0648\u0639 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0647\u0646\u064a \u0648 \u0647\u0630\u0627 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0644\u0647 \u0641\u0627\u0626\u062f\u0629 \u0639\u0645\u0644\u064a\u0629 \u0648 \u064a\u0634\u0643\u0644 \u062d\u064a\u0641\u0627 \u0641\u064a \u062d\u0642 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0628\u062d\u064a\u062b \u0644\u0627 \u064a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a \u0625\u0644\u0627 \u0645\u0646 \u0645\u062f\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 25 \u0634\u0647\u0631\u06278*<\/p>\n

2*. \u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0643\u064a\u0631\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648 \u0646\u0642\u062f\u064a\u0629 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0633\u0644\u0633\u0644\u0629 \u0645\u0624\u0644\u0641\u0627\u062a \u0648 \u0623\u0639\u0645\u0627\u0644 \u062c\u0627\u0645\u0639\u064a\u0629 \u0635 396<\/p>\n

3*. Benhammoun et atik le forfait dans la fiscalite directe marocaine p 138<\/p>\n

4*. \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0628\u0644\u062e\u0627\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u0649 \u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0641\u0642 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2009 \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0627\u0648\u0644\u0649 \u0635 92<\/p>\n

5*. \u0627\u0644\u0645\u0634\u0627\u0631 \u0627\u0644\u064a\u0647 \u0641\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 9 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0636\u0631\u0627\u0626\u0628 2010<\/p>\n

6*.\u0645\u062c\u0645\u062f \u0627\u0644\u0634\u064a\u0631\u0649 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0635 397<\/p>\n

7*\u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0628\u0644\u062e\u0627\u0644 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0635 93<\/p>\n

8*\u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0643\u064a\u0631\u064a \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0635399<\/p>\n

\u062f : \u0623\u062f\u0627\u0621 \u0645\u0628\u0644\u063a \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/em><\/p>\n

\u0628\u0639\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062d\u0627\u0635\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u064a\u062a\u0645 \u0623\u062f\u0627\u0626\u0647\u0627 \u0639\u0641\u0648\u064a\u0627 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u0645\u0644\u0632\u0645 \u0644\u062f\u0649 \u0627\u0644\u0642\u0627\u0628\u0636 \u0648 \u062a\u0624\u062f\u0649 \u0639\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0623\u0631\u0628\u0639 \u062f\u0641\u0639\u0627\u062a \u0645\u0642\u062f\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u062a\u0633\u0627\u0648\u0649 \u0643\u0644 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646\u0647\u0627 25% \u0645\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646 \u0623\u062e\u0631 \u0633\u0646\u0629 \u0645\u062e\u062a\u062a\u0645\u0629 \u0648 \u062a\u0633\u0645\u0649 \u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629 9* \u0648 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0639\u0627\u062a \u0647\u064a<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 1 \u0648 \u062a\u062a\u0645\u062b\u0644 25% \u0648 \u062a\u0624\u062f\u0649 \u0642\u0628\u0644 31 \u0645\u0627\u0631\u0633 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 2 \u0648 \u062a\u062a\u0645\u062b\u0644 25% \u0648 \u062a\u0624\u062f\u0649 \u0642\u0628\u0644 30 \u064a\u0648\u0646\u064a\u0648 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 3 \u0648 \u062a\u062a\u0645\u062b\u0644 25% \u0648 \u062a\u0624\u062f\u0649 \u0642\u0628\u0644 30 \u0634\u062a\u0646\u0628\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 4 \u0648 \u062a\u062a\u0645\u062b\u0644 25% \u0648 \u062a\u0624\u062f\u0649 \u0642\u0628\u0644 31 \u062f\u062c\u0646\u0628\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629<\/p>\n

\u0644\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629 \u0627\u0649 \u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0645\u0633\u0628\u0642 \u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u062f\u0629 \u0645\u062d\u0627\u0633\u0646 \u0623\u0646\u0647\u0627 \u062a\u0633\u0642\u0637 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u062c\u0647\u0629 \u0648 \u062a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0645\u0633\u0628\u0642 \u0628\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0648\u0627\u062c\u0628 \u0623\u062f\u0627\u0624\u0647 \u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0623\u0636\u0641 \u0625\u0644\u0649 \u0623\u0646\u0647\u0627 \u062a\u0633\u0645\u062d \u0644\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0633\u0631\u0639\u0629 \u0648 \u0623\u0646\u062a\u0636\u0627\u0645 10*. \u0637\u0627\u0644\u0645\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0636\u0639\u064a\u0641\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0641\u062d\u0635 \u0627\u0644\u062a\u0635\u0631\u064a\u062d\u0627\u062a \u0648 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0648 \u0627\u0644\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648 \u0645\u0639\u0637\u064a\u0627\u062a \u0648\u0627\u0641\u064a\u0629 \u062d\u0648\u0644 \u062d\u062c\u0645 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u062c\u0632\u0647\u0627 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a 11*.<\/p>\n

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\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 : \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627<\/span><\/p>\n

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9*.\u0627\u0644\u0645\u0627\u062f\u0629 16 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 24.86 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/p>\n

10*.\u0635\u0628\u0627\u062d \u0646\u0639\u0648\u0634 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0649 \u0627\u0644\u0645\u063a\u0631\u0628 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062a\u0627\u0646\u0649 \u0633\u0646\u0629 1987 \u0635 102<\/p>\n

11*.\u0645\u062d\u0645\u062f \u0627\u0644\u0634\u0643\u064a\u0631\u0649 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0635 402<\/p>\n

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\u0627\u0644\u062f\u0641\u0639\u0629 1 \u0642\u0628\u0644 31\\03\\N 13125=25%*52500<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 2 \u0642\u0628\u0644 30\\06\\N 13125=25%52500<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 3\u0642\u0628\u0644 30\\09\\N 13125=25%52500<\/p>\n

\u0627\u0644\u062f\u0641\u0639\u0629 4 \u0642\u0628\u0644 31\\12\\N 13125=25%52500<\/p>\n

\u0627\u0644\u0645\u0633\u0627\u0644\u0629 2 : \u0642\u0627\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 1.\u062d\u0642\u0642\u062a \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644 \u0628\u0645\u0644\u063a 400 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 2.\u0628\u0644\u063a\u062a \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 20 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 3. \u062d\u0635\u0644\u062a \u0639\u0644\u0649 \u0625\u0639\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u062f\u0648\u0644\u0629 \u0642\u062f\u0631\u0647\u0627 30 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 4. \u0628\u0627\u0639\u062a \u0622\u0644\u0629 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648 \u062d\u0642\u0642\u062a \u0631\u0628\u062d\u0627 \u0628\u0645\u0628\u0644\u063a 8 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 5.\u0634\u063a\u0644\u062a 10 \u0639\u0627\u0645\u0644\u064a\u0646 \u062a\u062f\u0641\u0639 \u0644\u0643\u0644 \u0648\u0627\u062d\u062f \u0645\u0646\u0647\u0645 \u0645\u0631\u062a\u0628\u0627 \u0642\u062f\u0631\u0647 2000 \u062f\u0631\u0647\u0645 \u0641\u064a \u0627\u0644\u0634\u0647\u0631 6.\u0627\u0634\u062a\u0631\u062a \u0645\u0648\u0627\u062f \u0623\u0648\u0644\u064a\u0629 \u0628\u0645\u0628\u0644\u063a 30 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 7. \u0627\u0633\u062a\u0623\u062c\u0631\u062a \u0639\u0642\u0627\u0631\u0627 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0646\u0634\u0627\u0637\u0647\u0627 \u0628\u0642\u064a\u0645\u0629 60 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 8. \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0622\u0644\u0629 \u0644\u0625\u0646\u062a\u0627\u062c \u0633\u0644\u0639\u0647\u0627 \u0627\u0634\u062a\u0631\u062a\u0647\u0627 \u0628\u0645\u0628\u0644\u063a 170 \u0623\u0644\u0641 \u062f\u0631\u0647\u0645 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0644 10 \u0633\u0646\u0648\u0627\u062a<\/p>\n

\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0644\u0629 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0646\u0627 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a<\/p>\n

\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a = \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u0649 \u2013 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<\/p>\n

\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0627\u062c\u0645\u0627\u0644\u0649 \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 1.2.3.4. \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062a\u0636\u062d \u0627\u0646\u0647 \u064a\u0633\u0627\u0648\u064a 400000+20000+30000+8000=458000<\/p>\n

\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u062a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a 2000*10 \u0639\u0645\u0627\u0644*12 \u0634\u0647\u0631\u0627 =240.000 \u0648 \u0623\u064a\u0636\u0627 \u0645\u0646 5.6.7 \u0648 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u0627\u0648\u064a 240.000+30.000+60.000+170.000=347000dh<\/p>\n

\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0635\u0627\u0641\u064a = 111000=347000-458000<\/p>\n

111000 *37%=41070<\/p>\n

\u0648 \u064a\u0642\u0633\u0637 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0639\u0644\u0649 4 \u062f\u0641\u0639\u0627\u062a \u062d\u0633\u0628 \u0646\u0641\u0633 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0644\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/p>\n

12*.\u0645\u0627\u062e\u0648\u062f\u0629 \u0639\u0646 \u0635\u0628\u0627\u062d \u0646\u0639\u0648\u0634 \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642 \u0645\u0639 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0639\u0637\u064a\u0627\u062a<\/p>\n","protected":false},"excerpt":{"rendered":"

\u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0645\u0637\u0644\u06281 \u062a\u0635\u0641\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642 \u062e\u0644\u0627\u0644 \u0643\u0644 \u0633\u0646\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0639\u062f\u0649 12 \u0634\u0647\u0631\u0627 \u0625\u0645\u0627 \u0625\u0630\u0627 \u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u062a\u0635\u0641\u064a\u0629 \u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0637\u0627\u0644\u062a \u0645\u062f\u0629 \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0641\u0627\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062d\u0633\u0628 \u0628\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0644\u0643\u0644 \u0641\u062a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a 12\u0634\u0647\u0631\u0627.\u0648\u062a\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 […]<\/p>\n","protected":false},"author":3,"featured_media":48668,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[768,8319,76,586,1223],"class_list":["post-48608","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-39","tag-768","tag-8319","tag-76","tag-586","tag-1223"],"views":3541,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/48608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=48608"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/48608\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/48668"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=48608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=48608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=48608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}