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\u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062d\u0643\u0645 \u0628\u0647 (CUP)<\/li>\n\n\n\n<li>\u0637\u0631\u064a\u0642\u0629 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639<\/li>\n\n\n\n<li>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629<\/li>\n\n\n\n<li>\u0637\u0631\u064a\u0642\u0629 \u0635\u0627\u0641\u064a \u0627\u0644\u0647\u0627\u0645\u0634 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a:<\/strong> \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0648\u062b\u0627\u0626\u0642 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u062f\u0639\u0645 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627. \u0646\u0647\u062c \u062b\u0644\u0627\u062b\u064a \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a (TP)\u060c \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u062c\u0631\u0627\u0621 13 \u0644\u0645\u0634\u0631\u0648\u0639 \u062a\u0622\u0643\u0644 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d (BEPS) \u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 (OECD). \u064a\u062a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0645\u0646:  <\/p>\n\n<h4 class=\"wp-block-heading\">\u0623\u0648\u0644\u0627\u064b. <strong>\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (DFCT):<\/strong><\/h4>\n\n<p class=\"wp-block-paragraph\">\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 (DFCT) \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0647\u0648 \u0648\u062b\u064a\u0642\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0642\u062f\u0645\u0648\u0646 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644. \u064a\u0633\u0627\u0639\u062f \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (ZATCA) \u0639\u0644\u0649 \u0641\u0647\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0648\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u060c \u0645\u0645\u0627 \u064a\u0645\u0643\u0646\u0647\u0645 \u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629. \u064a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629: \u062a\u0641\u0627\u0635\u064a\u0644 \u062d\u0648\u0644 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li>\n\n\n\n<li>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a: \u0648\u0635\u0641 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/li>\n\n\n\n<li>\u0637\u0631\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a: \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">\u062b\u0627\u0646\u064a\u0627\u064b. <strong>\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a:<\/strong> <\/h4>\n\n<p class=\"wp-block-paragraph\">\u062a\u0648\u0641\u0631 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0645\u0641\u0635\u0644\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0647\u064a\u0643\u0644\u0647 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u060c \u0648\u0623\u0646\u0634\u0637\u062a\u0647 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0635\u0646\u0627\u0639\u0629\u060c \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629. \u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0648\u062b\u0642\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0645\u0628\u0631\u0631\u0629 \u0628\u0645\u0648\u062c\u0628 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u064a\u062f\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643. \u0647\u0630\u0627 \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 6 \u0645\u0644\u0627\u064a\u064a\u0646 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0648\u064a\u062c\u0628 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647 \u0648\u062a\u0642\u062f\u064a\u0645\u0647 \u0625\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (ZATCA) \u0641\u064a \u063a\u0636\u0648\u0646 30 \u064a\u0648\u0645\u064b\u0627 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.  <\/p>\n\n<h4 class=\"wp-block-heading\">\u062b\u0627\u0644\u062b\u0627\u064b. <strong>\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a:<\/strong> <\/h4>\n\n<p class=\"wp-block-paragraph\">\u064a\u0642\u062f\u0645 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a (MNE)\u060c \u0645\u0639 \u062a\u0641\u0635\u064a\u0644 \u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0623\u0635\u0648\u0644\u0647\u0627 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629\u060c \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0642\u064a\u064a\u0645 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0628\u0641\u0639\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u0644\u063a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 3.2 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0623\u0648 \u0623\u0643\u062b\u0631\u060c \u064a\u0639\u062f \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u062b\u064a\u0642\u0629 \u0645\u0637\u0644\u0648\u0628\u0629. \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645\u0647 \u0625\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (ZATCA) \u0641\u064a \u063a\u0636\u0648\u0646 30 \u064a\u0648\u0645\u064b\u0627 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.   <\/p>\n\n<h4 class=\"wp-block-heading\"><strong>\u0631\u0627\u0628\u0639\u0627\u064b. \u062a\u0642\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f: <\/strong><\/h4>\n\n<p class=\"wp-block-paragraph\">\u0644\u0646 \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f (CbCR) \u0625\u0630\u0627 \u0644\u0645 \u062a\u0633\u062a\u0648\u0641\u0650 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u062d\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0623\u0645 \u0623\u0648 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062d\u062f \u0623\u0642\u0644 \u0645\u0646 3.2 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a (MNE) \u0627\u0644\u062a\u064a \u062a\u0628\u0644\u063a \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 3.2 \u0645\u0644\u064a\u0627\u0631 \u0631\u064a\u0627\u0644 \u0633\u0639\u0648\u062f\u064a \u0623\u0648 \u0623\u0643\u062b\u0631\u060c \u064a\u0646\u0637\u0628\u0642 \u062a\u0642\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f (CbCR). \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0623\u0645 \u0627\u0644\u0646\u0647\u0627\u0626\u064a (UPE) \u0623\u0648 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0623\u0645 \u0627\u0644\u0628\u062f\u064a\u0644 (SPE) \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0625\u0634\u0639\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f (CbCR) \u0641\u064a \u063a\u0636\u0648\u0646 120 \u064a\u0648\u0645\u064b\u0627 \u0645\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f \u0641\u064a \u063a\u0636\u0648\u0646 12 \u0634\u0647\u0631\u064b\u0627 \u0628\u0639\u062f \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0634\u0627\u0631\u0643 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0641\u064a \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 (MCAA) \u0644\u062a\u0628\u0627\u062f\u0644 \u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0643\u0644 \u0628\u0644\u062f (CbC) \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u064a\u0639\u0643\u0633 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629.<\/p>\n\n<h4 class=\"wp-block-heading\">\u062e\u0627\u0645\u0633\u0627\u064b. <strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a:<\/strong> <\/h4>\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u064a\u0624\u062f\u064a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a (TP) \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0625\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0639\u0642\u0648\u0628\u0627\u062a \u0645\u0627\u0644\u064a\u0629. \u062a\u0631\u0627\u0642\u0628 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (ZATCA) \u0639\u0646 \u0643\u062b\u0628 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0644\u0645\u0646\u0639 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a 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