{"id":4924,"date":"2022-03-20T22:04:16","date_gmt":"2022-03-20T22:04:16","guid":{"rendered":"https:\/\/itqanturk.com\/?p=4924"},"modified":"2022-05-15T19:43:26","modified_gmt":"2022-05-15T16:43:26","slug":"%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7","status":"publish","type":"post","link":"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/","title":{"rendered":"\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 2022"},"content":{"rendered":"<p><img class=\"aligncenter wp-image-4925 size-full\" title=\"\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 2022\" src=\"https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/\u062f\u0627\u062e\u0644\u064a\u0629-3.png\" alt=\"\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 2022\" width=\"600\" height=\"445\" srcset=\"https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/\u062f\u0627\u062e\u0644\u064a\u0629-3.png 600w, https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/\u062f\u0627\u062e\u0644\u064a\u0629-3-300x223.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0623\u0648 \u0645\u0627 \u064a\u0639\u0631\u0641 \u0627\u062e\u062a\u0635\u0627\u0631\u0627\u064b \u0628\u0640 K.D.V \u0647\u064a \u0623\u062d\u062f \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062e\u0635\u062a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0636\u0645\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062f\u0631\u0648\u0633 \u0644\u0636\u0645\u0627\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062a\u0631\u0643\u064a \u0648 \u0639\u0648\u062f\u0629 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u062a\u0631\u0643\u064a..<br \/>\n\u0648 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0627\u0635\u064a\u0644\u0647\u0627 \u0648 \u0623\u0634\u0643\u0627\u0644\u0647\u0627\u060c \u0646\u0630\u0643\u0631\u0647\u0627 \u0644\u0643\u0645 \u0641\u064a\u0645\u0627 \u0627\u0633\u062a\u0637\u0639\u0646\u0627 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 2022.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_22 counter-hierarchy counter-decimal ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0648\u064a\u0627\u062a<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D9%85%D8%A7_%D9%87%D9%8A_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D9%86%D8%B3%D8%A8%D8%A9_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_1_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 1% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V\u00a0 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 1% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V\u00a0 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_8_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 8% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 8% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_18_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9\" title=\"\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 18% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629\">\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 18% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D8%B4%D8%B1%D9%88%D8%B7_%D8%A7%D9%84%D8%A5%D8%B9%D9%81%D8%A7%D8%A1_%D9%85%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D8%B4%D8%B1%D9%88%D8%B7_%D8%A7%D9%84%D8%A5%D8%B9%D9%81%D8%A7%D8%A1_%D9%85%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\" title=\"\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627\">\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D8%AE%D8%AF%D9%85%D8%A7%D8%AA_%D8%A7%D8%AA%D9%82%D8%A7%D9%86\" title=\"\u062e\u062f\u0645\u0627\u062a \u0627\u062a\u0642\u0627\u0646\">\u062e\u062f\u0645\u0627\u062a \u0627\u062a\u0642\u0627\u0646<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9-k-d-v-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/#%D8%AE%D8%A7%D8%AA%D9%85%D8%A9\" title=\"\u062e\u0627\u062a\u0645\u0629\">\u062e\u0627\u062a\u0645\u0629<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0645\u0627 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0644\u0628\u0636\u0627\u0626\u0639 \u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062d\u0631\u0629\u060c \u0643\u0645\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0628\u0623\u0634\u0643\u0627\u0644\u0647\u0627 \u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0623\u0646\u0634\u0637\u0629 \u0623\u062e\u0631\u0649..<br \/>\n\u0648 \u062a\u062a\u0639\u062f\u062f \u0623\u0634\u0643\u0627\u0644\u0647\u0627 \u0644\u062a\u0643\u0648\u0646 \u0628\u0646\u0633\u064e\u0628 \u0645\u062a\u0641\u0627\u0648\u062a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0634\u0643\u0644 \u0641\u0645\u0646\u0647\u0627 1% \u0648 8% \u0648 18%.<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81%D9%8A%D8%A9_%D8%A7%D8%AD%D8%AA%D8%B3%D8%A7%D8%A8_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\"><img class=\"aligncenter wp-image-5982 size-large\" src=\"https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/kdv-oranlari-fis-fatura-\u062a\u062e\u0641\u064a\u0636-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0644\u0644\u0639\u062f\u064a\u062f-\u0645\u0646-\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a-\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0641\u064a-\u062a\u0631\u0643\u064a\u0627-1200x900-1-1024x768.jpg\" alt=\"\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627\" width=\"900\" height=\"675\" srcset=\"https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/kdv-oranlari-fis-fatura-\u062a\u062e\u0641\u064a\u0636-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0644\u0644\u0639\u062f\u064a\u062f-\u0645\u0646-\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a-\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0641\u064a-\u062a\u0631\u0643\u064a\u0627-1200x900-1-1024x768.jpg 1024w, https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/kdv-oranlari-fis-fatura-\u062a\u062e\u0641\u064a\u0636-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0644\u0644\u0639\u062f\u064a\u062f-\u0645\u0646-\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a-\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0641\u064a-\u062a\u0631\u0643\u064a\u0627-1200x900-1-300x225.jpg 300w, https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/kdv-oranlari-fis-fatura-\u062a\u062e\u0641\u064a\u0636-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0644\u0644\u0639\u062f\u064a\u062f-\u0645\u0646-\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a-\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0641\u064a-\u062a\u0631\u0643\u064a\u0627-1200x900-1-768x576.jpg 768w, https:\/\/itqanturk.com\/wp-content\/uploads\/2022\/03\/kdv-oranlari-fis-fatura-\u062a\u062e\u0641\u064a\u0636-\u0636\u0631\u064a\u0628\u0629-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0644\u0644\u0639\u062f\u064a\u062f-\u0645\u0646-\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a-\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0641\u064a-\u062a\u0631\u0643\u064a\u0627-1200x900-1.jpg 1200w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<p style=\"text-align: right;\">\u062a\u062d\u062a\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0628\u0639\u0645\u0644\u064a\u0629 \u062d\u0633\u0627\u0628\u064a\u0629 \u0639\u0628\u0631 \u0636\u0631\u0628 \u0633\u0639\u0631 \u0627\u0644\u0645\u0646\u062a\u062c \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.. \u0643\u0645\u062b\u0627\u0644 :<br \/>\n\u0633\u0639\u0631 \u0627\u0644\u0645\u0646\u062a\u062c 1000 \u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0642\u062f\u0631 \u0628\u0640 18% \u0641\u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 1000*1,118= 1180 .<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF_%D9%86%D8%B3%D8%A8%D8%A9_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u062a\u062d\u062f\u064a\u062f \u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">\u064a\u062a\u0645 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062b\u0644\u0627\u062b \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<h3 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_1_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 1% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V\u00a0 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: right;\">&#8211; \u062a\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u064a\u0629 \u0643\u0627\u0644\u0642\u0645\u062d \u0648 \u0627\u0644\u0645\u0643\u0633\u0631\u0627\u062a \u0648 \u0627\u0644\u062d\u0628\u0648\u0628 \u0648 \u0627\u0644\u0628\u0630\u0648\u0631 \u0648 \u0627\u0644\u062e\u0636\u0631\u0627\u0648\u0627\u062a \u0648 \u0627\u0644\u0635\u062d\u0641 \u0648 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0642\u0644 \u0648 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u0632 \u0648 \u0627\u0644\u062f\u0641\u0646 \u0648 \u0639\u0644\u0649 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0633\u0643\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0640 150 \u0645\u062a\u0631\u0627\u064b \u0645\u0631\u0628\u0639\u0627\u064b.<\/p>\n<h3 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_8_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 8% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: right;\">&#8211; \u0627\u0644\u0644\u062d\u0648\u0645 \u0648 \u0645\u0634\u062a\u0642\u0627\u062a\u0647\u0627 \u0645\u0646 \u0645\u0648\u0627\u062f \u063a\u064a\u0631 \u0631\u0641\u0627\u0647\u064a\u0629\u060c \u0627\u0644\u0628\u064a\u0636 \u0648 \u0627\u0644\u062d\u0644\u064a\u0628 \u0648 \u0645\u0634\u062a\u0642\u0627\u062a\u0647\u060c \u0627\u0644\u062e\u064a\u0648\u0637 \u0648 \u0627\u0644\u062d\u0644\u0648\u0649 \u0648 \u0627\u0644\u0623\u0644\u064a\u0627\u0641 \u0627\u0644\u0642\u0637\u0646\u064a\u0629 \u0648 \u0627\u0644\u0623\u062d\u0630\u064a\u0629 \u0648 \u0627\u0644\u062d\u0642\u0627\u0626\u0628 \u0648 \u0628\u0639\u0636 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629 \u0648 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629.<\/p>\n<h3 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA_%D8%A8%D9%86%D8%B3%D8%A8%D8%A9_18_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D9%82%D9%8A%D9%85%D8%A9_%D9%85%D8%B6%D8%A7%D9%81%D8%A9\"><\/span>\u0645\u0646\u062a\u062c\u0627\u062a \u0628\u0646\u0633\u0628\u0629 18% \u0636\u0631\u064a\u0628\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: right;\">&#8211; \u064a\u062a\u0645 \u0641\u0631\u0636\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u063a\u064a\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648 \u0639\u0644\u0649 \u0627\u0644\u0643\u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0627\u0644\u0631\u0641\u0627\u0647\u064a\u0627\u062a \u0643\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0648 \u0627\u0644\u0623\u062b\u0627\u062b \u0648 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629\u060c \u0643\u0645\u0627 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0639\u0644\u0649 \u0627\u0644\u0628\u0647\u0627\u0631\u0627\u062a\u060c \u0648 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u0627\u062a..<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D8%B4%D8%B1%D9%88%D8%B7_%D8%A7%D9%84%D8%A5%D8%B9%D9%81%D8%A7%D8%A1_%D9%85%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_KDV_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">1 &#8211; \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u062a\u0635\u0631\u064a\u062d \u0625\u0642\u0627\u0645\u0629 \u0633\u0627\u0631\u064a \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0644\u0645\u062f\u0629 \u0639\u0627\u0645.<br \/>\n2 &#8211; \u0639\u062f\u0645 <span style=\"color: #800080;\"><a style=\"color: #800080;\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%a7%d9%84%d8%a3%d8%b3%d8%a6%d9%84%d8%a9-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%a5%d9%82%d8%a7%d9%85%d8%a9-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a\/\">\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><\/span> \u0644\u0645\u062f\u0629 \u062a\u0632\u064a\u062f \u0639\u0646 6 \u0623\u0634\u0647\u0631.<\/p>\n<p style=\"text-align: right;\">\u0648 \u064a\u062a\u0645 \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0646\u0645\u0627 \u0644\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u062f\u064a\u0645\u0629.<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D8%B4%D8%B1%D9%88%D8%B7_%D8%A7%D9%84%D8%A5%D8%B9%D9%81%D8%A7%D8%A1_%D9%85%D9%86_%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9_%D8%B9%D9%84%D9%89_%D8%A7%D9%84%D8%B9%D9%82%D8%A7%D8%B1%D8%A7%D8%AA_%D9%81%D9%8A_%D8%AA%D8%B1%D9%83%D9%8A%D8%A7\"><\/span>\u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">1- \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0645\u0634\u062a\u0631\u0649\u064b \u0644\u063a\u0627\u064a\u0629 \u0627\u0644\u0633\u0643\u0646 \u0623\u0648 \u0639\u0644\u0649 \u0634\u0643\u0644 &#8220;\u0645\u0643\u062a\u0628&#8221;\u060c \u0628\u062d\u064a\u062b \u0644\u0627 \u062a\u0646\u0637\u0628\u0642 \u0634\u0631\u0648\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0623\u0631\u0627\u0636\u064d \u0641\u064a \u062a\u0631\u0643\u064a\u0627.<br \/>\n2 &#8211; \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0623\u062c\u0646\u0628\u064a \u0641\u064a\u062a\u0648\u062c\u0628 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f\u0647 \u0636\u0645\u0646 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0643\u0625\u0642\u0627\u0645\u0629 \u0644\u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621.<br \/>\n3 &#8211; \u064a\u062c\u0628 \u062a\u062d\u0635\u064a\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u0639\u0645\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629.<br \/>\n4 &#8211; \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631 \u062f\u0648\u0646 \u0628\u064a\u0639\u0647 \u0644\u0645\u062f\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0633\u0646\u0629 \u0643\u0627\u0645\u0644\u0629.<br \/>\n5 &#8211; \u0639\u0644\u0649 \u0627\u0644\u0639\u0642\u0627\u0631 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0642\u064a\u062f \u0627\u0644\u0625\u0646\u0634\u0627\u0621 \u0623\u0648 \u062a\u0645 \u0625\u0646\u0634\u0627\u0624\u0647 \u062d\u062f\u064a\u062b\u0627\u064b \u0628\u062d\u064a\u062b \u064a\u0628\u0627\u0639 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629.<\/p>\n<p style=\"text-align: right;\">\u0628\u0647\u0630\u0627 \u0646\u0643\u0648\u0646 \u0642\u062f\u0645\u0646\u0627 \u0623\u063a\u0644\u0628 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0647\u0645\u0643\u0645 \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 2022.<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D8%AE%D8%AF%D9%85%D8%A7%D8%AA_%D8%A7%D8%AA%D9%82%D8%A7%D9%86\"><\/span>\u062e\u062f\u0645\u0627\u062a \u0627\u062a\u0642\u0627\u0646<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\">\u0646\u062d\u0646 \u0641\u064a \u0634\u0631\u0643\u0629 \u0625\u062a\u0642\u0627\u0646 \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0646\u0633\u0627\u0639\u062f\u0643\u0645 \u0641\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0643\u0627\u0641\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0641\u0636\u0644 \u062e\u062f\u0645\u0627\u062a \u0628\u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u062a\u0631\u0643\u064a\u0627\u060c \u0648 \u0628\u062f\u0642\u0627\u0626\u0642 \u0645\u0639\u062f\u0648\u062f\u0629\u060c \u0643\u0645\u0627 \u0646\u0633\u064a\u0631 \u0645\u0639\u0643\u0645 \u0628\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629\u060c \u0648 \u062a\u0642\u062f\u0645 \u0634\u0631\u0643\u062a\u0646\u0627 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0625\u0642\u0627\u0645\u0627\u062a \u0648 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a\u060c \u0648 \u0643\u0644 \u0630\u0644\u0643 \u0628\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0646\u0627\u0641\u0633\u0629\u060c \u0625\u0636\u0627\u0641\u0629\u064b \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062c\u0627\u0646\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n<h2 style=\"text-align: right;\"><span class=\"ez-toc-section\" id=\"%D8%AE%D8%A7%D8%AA%D9%85%D8%A9\"><\/span>\u062e\u0627\u062a\u0645\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: right;\"><strong>\u0642\u0627\u0645\u062a \u0634\u0631\u0643\u0629 \u0625\u062a\u0642\u0627\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062e\u0628\u0631\u062a\u0647\u0627 \u0627\u0644\u0639\u0645\u064a\u0642\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0648 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0648 \u063a\u064a\u0631\u0647\u0627 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u062a\u0642\u062f\u064a\u0645 \u0623\u0641\u0636\u0644 \u0627\u0644\u0639\u0631\u0648\u0636 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u0631\u0629 \u0647\u0630\u0627 <span style=\"color: #800080;\"><a style=\"color: #800080;\" href=\"https:\/\/itqanturk.com\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%aa%d8%a3%d9%85%d9%8a%d9%86-%d9%88%d8%aa%d8%ac%d8%af%d9%8a%d8%af-%d8%a5%d9%82%d8%a7%d9%85%d8%a9-%d8%a8%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/\">\u0627\u0644\u0631\u0627\u0628\u0637<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: right;\">\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u0627\u064b :<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #800080;\"><a style=\"color: #800080;\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%a7%d9%84%d8%b1%d9%82%d9%85-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0643\u0627\u0645\u0644\u0629 \u0648 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/a><br \/>\n<a style=\"color: #800080;\" href=\"https:\/\/itqanturk.com\/ar\/blog\/%d8%ad%d9%88%d9%84-%d8%aa%d8%a3%d8%b3%d9%8a%d8%b3-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/\">\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0644\u0645\u0639\u0631\u0641\u062a\u0647 \u062d\u0648\u0644 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a 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\u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u062a\u0631\u0643\u064a.. \u0648 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0627\u0635\u064a\u0644\u0647\u0627 \u0648 \u0623\u0634\u0643\u0627\u0644\u0647\u0627\u060c \u0646\u0630\u0643\u0631\u0647\u0627 \u0644\u0643\u0645 \u0641\u064a\u0645\u0627 \u0627\u0633\u062a\u0637\u0639\u0646\u0627 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u062d\u0648\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 K.D.V \u0641\u064a \u062a\u0631\u0643\u064a\u0627 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[297,398],"tags":[401,405,400,399,402,404,403],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium 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