{"id":2096,"date":"2024-07-02T07:24:10","date_gmt":"2024-07-02T06:24:10","guid":{"rendered":"https:\/\/sa.andersen.com\/?post_type=myblog&p=2096"},"modified":"2024-11-20T09:45:21","modified_gmt":"2024-11-20T09:45:21","slug":"amendments-to-real-estate-transaction-tax-executive-regulations","status":"publish","type":"myblog","link":"https:\/\/sa.andersen.com\/ar\/myblog\/amendments-to-real-estate-transaction-tax-executive-regulations\/","title":{"rendered":"\u0623\u062e\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u064a \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629"},"content":{"rendered":"

\u062a\u0645\u062a \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0645\u0639\u0627\u0644\u064a \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0631\u0642\u0645 (1445-88-1) \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u062a\u0627\u0631\u064a\u062e 02 \/09 \/1445\u0647\u0640 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 12\/03\/2024\u0645 \u0648\u0627\u0644\u0630\u064a \u062a\u0645 \u0646\u0634\u0631\u0629 \u0628\u062c\u0631\u064a\u062f\u0629 \u0623\u0645 \u0627\u0644\u0642\u0631\u064a \u0628\u0627\u0644\u0639\u062f\u062f \u0631\u0642\u0645 (5030) \u0648\u0628\u062a\u0627\u0631\u064a\u062e 24\/10\/1445\u0647\u0640 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 03\/05\/2024\u0645\u060c \u0648\u062f\u062e\u0644\u062a \u062a\u0644\u0643 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062d\u064e\u064a\u0651\u0650\u0632 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0634\u0631\u0647\u0627 \u0628\u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n\n\n\n

\u0645\u0644\u062e\u0635 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a<\/strong><\/strong><\/h2>\n\n\n\n

\u0625\u0636\u0627\u0641\u0629 \u0641\u0642\u0631\u0629 \u062c\u062f\u064a\u062f\u0647 \u0644\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629\u060c \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0628\u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0644\u0631\u0627\u0628\u0639\u0629\u060c \u0648\u062a\u0641\u0635\u064a\u0644 \u0630\u0644\u0643 \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a: <\/p>\n\n\n\n

https:\/\/uqn.gov.sa\/details?p=24892<\/a><\/p>\n\n\n\n

\u0627\u0644\u062a\u0633\u0644\u0633\u0644<\/td>\u0627\u0644\u0641\u0642\u0631\u0629\/\u0627\u0644\u0645\u0627\u062f\u0629<\/td>\u0627\u0644\u0646\u0635 \u0642\u0628\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644<\/td>\u0627\u0644\u0646\u0635 \u0627\u0644\u062d\u0627\u0644\u064a \u0628\u0639\u062f \u0627\u0644\u062a\u0639\u062f\u064a\u0644<\/td><\/tr>
\n 1<\/strong>\n <\/td>\n \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0631\u0642\u0645 (14) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629)<\/strong>\n <\/td>\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u064a\u0643<\/strong> \u0641\u064a \u0634\u0631\u0643\u0629 \u0648\u0630\u0644\u0643 \u0628\u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629<\/strong> \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062b\u0628\u062a\u0627\u064b \u0641\u064a \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629\u060c \u0648\u0623\u0646 \u064a\u064f\u0642\u062f\u0645 \u0627\u0644\u0645\u064f\u062a\u0635\u0631\u0641 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 - \u0623\u0648 \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u0629 - \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0631\u062e\u0635 \u062a\u062b\u0628\u062a \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0639\u0642\u0627\u0631 \u0636\u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641.<\/td>\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u0646 \u0623\u064a \u0634\u062e\u0635 \u0644\u0634\u0631\u0643\u0629\u061b \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631 \u0645\u062b\u0628\u062a\u0627\u064b \u0641\u064a \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629\u060c \u0648\u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0627\u0644\u0634\u062e\u0635 \u0634\u0631\u064a\u0643\u0627\u064b \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631 \u0636\u0645\u0646 \u0623\u0635\u0648\u0644\u0647\u0627\u060c \u0648\u0623\u0646 \u064a\u064f\u0642\u062f\u0645 \u0627\u0644\u0645\u064f\u062a\u0635\u0631\u0641 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u2013 \u0623\u0648 \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u2013 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0631\u062e\u0635 \u062a\u062b\u0628\u062a \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0639\u0642\u0627\u0631 \u0636\u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u062a\u0627\u0631\u064a\u062e \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0648\u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641.<\/td><\/tr>
\n 2<\/strong>\n <\/td>\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 (15) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629)<\/td>\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u062a\u0642\u062f\u064a\u0645\u0647 \u0643\u0627\u0634\u062a\u0631\u0627\u0643 \u0639\u064a\u0646\u064a \u2013 \u0645\u0646 \u0642\u0628\u0644 \u0623\u064a \u0634\u062e\u0635 \u2013 \u0641\u064a \u0631\u0623\u0633 \u0645\u0627\u0644 \u0635\u0646\u062f\u0648\u0642 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0642\u0627\u0631\u064a\u060c \u0648\u0630\u0644\u0643 \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0644\u0648\u0627\u0626\u062d \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0624\u0633\u0633 \u0628\u0647\u062f\u0641 \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a.<\/td>\u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0645 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u064b \u0639\u064a\u0646\u064a\u0627\u064b \u0641\u064a \u0631\u0623\u0633 \u0645\u0627\u0644 \u0635\u0646\u062f\u0648\u0642 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0642\u0627\u0631\u064a \u064a\u0624\u0633\u0633 \u0648\u0641\u0642 \u0623\u0646\u0638\u0645\u0629 \u0648\u0644\u0648\u0627\u0626\u062d \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0634\u0631\u0637 \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u062a\u0635\u0641\u064a\u062a\u0647\u060c \u0623\u0648 \u0644\u0645\u062f\u0629 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u062c\u064a\u0644 \u0623\u0648 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u062d\u0635\u0635\u060c \u0623\u064a\u0647\u0645\u0627 \u0623\u0633\u0628\u0642\".<\/td><\/tr>
\n 3<\/strong>\n <\/td>\u0625\u0636\u0627\u0641\u0629 \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0639\u062c\u0632 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629)<\/td>\u0641\u0642\u0631\u0629 \u062c\u062f\u064a\u062f\u0629<\/td>\n \u0644\u0627 \u064a\u0639\u062f \u0625\u062e\u0644\u0627\u0644\u0627\u064b \u0628\u0634\u0631\u0637 \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u062d\u0635\u0635 \u0623\u0648 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0649\u060c \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0637\u0631\u062d \u0627\u0644\u0639\u0627\u0645 \u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647\u0627 \u0623\u0648 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0644\u0648\u0627\u0626\u062d \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/strong>\n <\/td><\/tr>
\n 4<\/strong>\n <\/td>\u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/td>\u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0647 \u0623\u0648 \u0623\u0637\u0631\u0627\u0641\u0647 \u0623\u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u060c \u0648\u0628\u0634\u0631\u0637 \u0623\u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 - \u0639\u0644\u0649 \u0623\u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0636\u0645\u0646\u064a \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0646\u0638\u0627\u0645\u0627\u064b -\u060c \u0648\u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u0644\u0627 \u0632\u0627\u0644\u062a \u0642\u064a\u062f \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0623\u0648 \u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u0637\u0629\u060c \u0648\u064a\u062c\u0628 \u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0646\u0647\u0627\u060c \u0648\u0641\u0642\u0627 \u0644\u0644\u0622\u062a\u064a:<\/td>\u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0647 \u0623\u0648 \u0623\u0637\u0631\u0627\u0641\u0647 \u0623\u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u060c \u0648\u0628\u0634\u0631\u0637 \u0623\u0644\u0627 \u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 - \u0639\u0644\u0649 \u0623\u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0642\u0627\u0631 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0636\u0645\u0646\u064a \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0646\u0638\u0627\u0645\u0627\u064b -\u060c \u0648\u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u0644\u0627 \u0632\u0627\u0644\u062a \u0642\u064a\u062f \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0623\u0648 \u0639\u0644\u0649 \u0627\u0644\u062e\u0627\u0631\u0637\u0629\u060c \u0648\u064a\u0643\u0648\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0645\u0634\u0631\u0648\u0639 (\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062a\u0645\u0644\u0643 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644) \u0647\u0648 \u062a\u0627\u0631\u064a\u062e \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u062d\u064a\u0627\u0632\u0629 \u0641\u0639\u0644\u064a\u0627\u064b \u0644\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647\u060c \u0648\u064a\u062c\u0628 \u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0622\u062a\u064a:<\/td><\/tr>
\n 5<\/strong>\n <\/td>\u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u0631\u0627\u0628\u0639\u0629)<\/td>\u062a\u064f\u0633\u062f\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0634\u0645\u0644\u0647\u0627 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0623\u0648 \u0627\u0644\u0645\u0648\u062b\u0642 \u0627\u0644\u0645\u0639\u062a\u0645\u062f -\u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0645\u062b\u0628\u062a \u0628\u0645\u062d\u0631\u0631\u0627\u062a \u063a\u064a\u0631 \u0631\u0633\u0645\u064a\u0629 - \u062e\u0644\u0627\u0644 (30) \u064a\u0648\u0645\u0627\u064b \u062a\u0642\u0648\u064a\u0645\u064a\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u062a\u0635\u0631\u0641\u060c \u0648\u064a\u062a\u0645 \u0625\u064a\u0642\u0627\u0639 \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f \u0628\u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629\u060c \u0648\u064a\u062c\u0648\u0632 \u0625\u062b\u0628\u0627\u062a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0643\u0627\u0641\u0629 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0642\u0631\u0627\u0626\u0646 \u0627\u0644\u062f\u0627\u0644\u0629 \u0639\u0644\u064a\u0647.<\/td>\u062a\u064f\u0633\u062f\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0634\u0645\u0644\u0647\u0627 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0623\u0648 \u0627\u0644\u0645\u0648\u062b\u0642 \u0627\u0644\u0645\u0639\u062a\u0645\u062f - \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0645\u062b\u0628\u062a \u0628\u0645\u062d\u0631\u0631\u0627\u062a \u063a\u064a\u0631 \u0631\u0633\u0645\u064a\u0629 - \u062e\u0644\u0627\u0644 (30) \u064a\u0648\u0645\u0627\u064b \u062a\u0642\u0648\u064a\u0645\u064a\u0627\u064b \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u060c \u0623\u0648 \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u062d\u064a\u0627\u0632\u0629 \u0641\u0639\u0644\u064a\u0627\u064b \u0641\u064a \u0645\u0634\u0631\u0648\u0639 (\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062a\u0645\u0644\u0643 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644)\u060c \u0648\u064a\u062a\u0645 \u0625\u064a\u0642\u0627\u0639 \u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f \u0628\u062a\u062c\u0627\u0648\u0632 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629\u060c \u0648\u064a\u062c\u0648\u0632 \u0625\u062b\u0628\u0627\u062a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0643\u0627\u0641\u0629 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0648\u0627\u0644\u0642\u0631\u0627\u0626\u0646 \u0627\u0644\u062f\u0627\u0644\u0629 \u0639\u0644\u064a\u0647.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0634\u0631\u062d \u0644\u062e\u0644\u0627\u0635\u0629 \u0623\u062b\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u060c \u0628\u062d\u0633\u0628 \u0641\u0647\u0645\u0646\u0627 \u0644\u0647\u0627:<\/strong><\/strong><\/h2>\n\n\n\n

1- \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 (14) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629): \u062a\u0645\u062a \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0635\u064a\u0627\u063a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629 \u0644\u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0648\u0636\u0648\u062d\u0627\u064b\u060c \u0648\u062a\u0645 \u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0628\u0623\u0646\u0647 \u064a\u062c\u0648\u0632 \u0644\u0644\u0634\u0631\u064a\u0643 \u0630\u0644\u0643 \u062d\u062a\u0649 \u0644\u0648 \u062a\u062e\u0627\u0631\u062c \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0623\u064a \u0644\u0627 \u064a\u0634\u062a\u0631\u0637 \u0644\u0644\u0625\u0639\u0641\u0627\u0621 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u064a\u0643 \u0644\u0627 \u064a\u0632\u0627\u0644 \u0634\u0631\u064a\u0643\u0627\u064b \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0642\u062a \u0627\u0644\u062a\u0635\u0631\u0641\u060c \u0648\u0646\u0631\u0649 \u0643\u0630\u0644\u0643 \u0623\u0646\u0647 \u062a\u0645 \u0641\u062a\u062d \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u0645\u0644\u0648\u0643 \u0644\u0644\u0634\u0631\u064a\u0643 \u0623\u0648 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0634\u0631\u064a\u0643\u0627\u064b \u0628\u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0642\u0644 \u0627\u0644\u0639\u0642\u0627\u0631 \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0633\u0648\u0627\u0621 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u0645\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0645\u064f\u062a\u0635\u0631\u0641 \u0634\u0631\u064a\u0643\u0627\u064b \u0641\u064a\u0647\u0627 \u0623\u0648 \u0643\u0627\u0646 \u0634\u0631\u064a\u0643\u0627\u064b \u0641\u064a\u0647\u0627 \u0642\u0628\u0644 \u0627\u0644\u062a\u0635\u0631\u0641 \u0623\u0648 \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0623\u062e\u0631\u0649 { \u062d\u064a\u062b \u062c\u0627\u0621 \u0644\u0641\u0638 \u0634\u0631\u0643\u0629 \u0646\u0643\u0631\u0629 \u0648\u0644\u064a\u0633 \u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0646\u0643\u0631\u0629 \u062a\u0641\u064a\u062f \u0627\u0644\u0639\u0645\u0648\u0645}.<\/p>\n\n\n\n

2- \u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 (15) \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629): \u062a\u0645\u062a \u0625\u0639\u0627\u062f\u0629 \u0635\u064a\u0627\u063a\u0629 \u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629\u060c \u062d\u064a\u062b \u0623\u0643\u062f\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0628\u062a\u0642\u062f\u064a\u0645\u0647 \u0643\u0627\u0634\u062a\u0631\u0627\u0643 \u0639\u064a\u0646\u064a \u0641\u064a \u0631\u0623\u0633 \u0645\u0627\u0644 \u0635\u0646\u062f\u0648\u0642 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0639\u0642\u0627\u0631\u064a \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u0648\u0644\u064a\u0633 \u0641\u0642\u0637 \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0625\u064a\u062a\u062f\u0627\u0621\u064b\u060c \u0648\u0630\u0644\u0643 \u0628\u0634\u0631\u0648\u0637 \u0645\u062d\u062f\u062f\u0629\u060c \u0648\u0647\u064a \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0623\u0648 \u062a\u0635\u0641\u064a\u062a\u0647\u060c \u0623\u0648 \u0644\u0645\u062f\u0629 \u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u062c\u064a\u0644 \u0623\u0648 \u0627\u0645\u062a\u0644\u0627\u0643 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u062d\u0635\u0635\u060c \u0623\u064a\u0647\u0645\u0627 \u0623\u0633\u0628\u0642. \u0648\u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0645\u0624\u0633\u0633\u0629 \u0628\u0647\u062f\u0641 \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0641\u0642\u062f \u062f\u062e\u0644\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0636\u0645\u0646 \u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0635\u0631\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0645 \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0634\u0631\u0637 \u0636\u0645\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062c\u062f\u064a\u062f.<\/p>\n\n\n\n

3- \u0625\u0636\u0627\u0641\u0629 \u0641\u0642\u0631\u0629 \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0639\u062c\u0632 \u0623\u0648 \u063a\u0645\u0648\u0636 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0628\u0639\u0636 \u0628\u0646\u0648\u062f \u0627\u0644\u0641\u0642\u0631\u0629 (\u0623) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u062b\u0627\u0644\u062b\u0629) \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062a\u064f\u0644\u0632\u0645 \u0627\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647 \u0628\u0639\u062f\u0645 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0646\u0633\u0628 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u0645\u064f\u062a\u0635\u0631\u0641 \u0641\u064a\u0647\u060c \u062e\u0644\u0627\u0644 \u0645\u062f\u062f \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629: \u062d\u064a\u062b \u0623\u0648\u0636\u062d\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u0623\u0646 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0637\u0631\u062d \u0627\u0644\u0639\u0627\u0645 \u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647\u0627 \u0623\u0648 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0644\u0648\u0627\u0626\u062d \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0644\u0627 \u064a\u064f\u0639\u062f \u0625\u062e\u0644\u0627\u0644\u0627\u064b \u0628\u0634\u0631\u0637 \u0639\u062f\u0645 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0627\u0644\u062d\u0635\u0635 \u0623\u0648 \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0649.<\/p>\n\n\n\n

4- \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u0631\u0627\u0628\u0639\u0629): \u0642\u0627\u0645\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u062a\u0639\u062f\u064a\u0644 \u0645\u0642\u062f\u0645\u0629 \u062a\u0644\u0643 \u0627\u0644\u0645\u0627\u062f\u0629 \u062d\u064a\u062b \u062a\u0645 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u0645\u064f\u0646\u0634\u0626\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0645\u0634\u0627\u0631\u064a\u0639 (\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644) \u062d\u064a\u062b \u0644\u0627 \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646\u0647\u0627 \u0625\u0644\u0627 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u062d\u064a\u0627\u0632\u0629 \u0641\u0639\u0644\u064a\u0627\u064b \u0644\u0644\u0645\u062a\u0635\u0631\u0641 \u0644\u0647\u060c \u0648\u0644\u064a\u0633 \u0628\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0646\u0641\u0633\u0647.<\/p>\n\n\n\n

5- \u0627\u0644\u0641\u0642\u0631\u0629 (\u0628) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (\u0627\u0644\u0631\u0627\u0628\u0639\u0629): \u0642\u0627\u0645\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0628\u062a\u0639\u062f\u064a\u0644 \u062a\u0627\u0631\u064a\u062e \u0648\u0627\u0642\u0639\u0629 \u0633\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0645\u0634\u0627\u0631\u064a\u0639 (\u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u062d\u0648\u064a\u0644) \u0644\u062a\u062a\u0645\u0627\u0634\u064a \u0648\u062a\u062a\u0641\u0642 \u0645\u0639 \u0645\u0627 \u062a\u0645 \u0625\u062c\u0631\u0627\u0624\u0647 \u0645\u0646 \u062a\u0639\u062f\u064a\u0644 (\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0630\u0644\u0643 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0627\u0644\u0628\u0646\u062f 4 \u0623\u0639\u0644\u0627\u0647) \u0644\u064a\u0643\u0648\u0646 \u0628\u062a\u0627\u0631\u064a\u062e \u0646\u0642\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u062d\u064a\u0627\u0632\u0629 \u0641\u0639\u0644\u064a\u0627\u064b.<\/p>\n\n\n\n

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The Zakat, Tax and Customs Authority (ZATCA) published on May 3, 2024 the newly amended…<\/p>","protected":false},"featured_media":2095,"template":"","meta":{"inline_featured_image":false},"class_list":["post-2096","myblog","type-myblog","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nAmendments to Real Estate Transaction Tax Executive Regulations - Andersen in Saudi Arabia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sa.andersen.com\/ar\/myblog\/amendments-to-real-estate-transaction-tax-executive-regulations\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amendments to Real Estate Transaction Tax Executive Regulations - Andersen in Saudi Arabia\" \/>\n<meta property=\"og:description\" content=\"The Zakat, Tax and Customs Authority (ZATCA) published on May 3, 2024 the newly amended...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sa.andersen.com\/ar\/myblog\/amendments-to-real-estate-transaction-tax-executive-regulations\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen in Saudi Arabia\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-20T09:45:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sa.andersen.com\/wp-content\/uploads\/2024\/07\/Andersen-Saudi-Post.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1365\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u0629 \u0648\u0627\u062d\u062f\u0629\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sa.andersen.com\/myblog\/amendments-to-real-estate-transaction-tax-executive-regulations\/\",\"url\":\"https:\/\/sa.andersen.com\/myblog\/amendments-to-real-estate-transaction-tax-executive-regulations\/\",\"name\":\"Amendments to Real Estate Transaction Tax Executive Regulations - 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