ืœื—ืฅ ืœืงื‘ืœืช ืœื’ืจืกื” ื”ื ื’ื™ืฉื”
ืื ืื™ื ืš ืจื•ืื” ืžื™ื™ืœ ื–ื” ืœื—ืฅ ื›ืืŸ
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11.3.2024
 
ื‘ื™ื˜ื•ื— ืœืื•ืžื™ - ื“ื’ืฉื™ื ื‘ื”ื›ื ืช ืžืฉื›ื•ืจื•ืช, 
ืคืกืง ื“ื™ืŸ ื—ื“ืฉ ื‘ืขื ื™ื™ืŸ ืจื™ืฉื•ื ืขื•ื‘ื“ ืขืฆืžืื™ ื•ืขื“ื›ื•ื ื™ื ื ื•ืกืคื™ื
 
 
ื”ืœืฉื›ื” ื”ืงื™ืžื” ื—ืž"ืœ ืœื›ืœ ื”ืกื•ื’ื™ื•ืช ื”ืงืฉื•ืจื•ืช ื‘ืžืœื—ืžื”. ืืช ื”ืคื ื™ื•ืช ืฉืœื›ื ืžืจื›ื– ืจื•"ื— ืืœื™ืืก ื’'ืจื™ืก, ืจืืฉ ืกื’ืœ ืžืงืฆื•ืขื™  elias.jiries@icpas.org.il

ื‘ื‘ืจื›ื”,
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ืื•ืจื ื” ืฆื—-ื’ืœืจื˜, ืจื•"ื—
ื™ื•"ืจ ื•ืขื“ืช ื”ืงืฉืจ ืขื 
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™

ื›ืœ ื”ืžื™ื“ืข ื”ืžื•ืฆื’ ื‘ืคืจืกื•ื ื–ื” ื”ื•ื ืžื™ื“ืข ื›ืœืœื™ ื‘ืœื‘ื“, ื•ืื™ืŸ ื‘ื• ื›ื“ื™ ืœื”ื•ื•ืช ื™ื™ืขื•ืฅ ื•/ืื• ื—ื•ื•ืช ื“ืขืช ืื• ื”ืžืœืฆื” ืœื ืงื™ื˜ืช ื”ืœื™ื›ื™ื ืื• ืœื”ื™ืžื ืขื•ืช ืžื”ื.

ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื - ืœื›ืœ ื”ืขื“ื›ื•ื ื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ

ืžืขืกื™ืงื™ื ืฉื”ืขื•ื‘ื“ื™ื ืฉืœื”ื ื™ืฆืื• ืœืžื™ืœื•ืื™ื - ืœื›ืœ ื”ืขื“ื›ื•ื ื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ

ืฉื™ืจื•ืช ืžื™ืœื•ืื™ื ื‘ื™ื•ื ื”ื‘ื—ื™ืจื•ืชืขื•ื‘ื“ ืฉื›ื™ืจ ืฉืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ื‘ื™ื•ื ื”ื‘ื—ื™ืจื•ืช ืœืจืฉื•ื™ื•ืช ื”ืžื•ื ื™ืฆื™ืคืœื™ื•ืช ืฉื”ืชืงื™ื™ื ื‘ืชืืจื™ืš 27.2.2024, ื–ื›ืื™ ืœืงื‘ืœ ืืช ืžืœื•ื ืชื’ืžื•ืœ ื”ืžื™ืœื•ืื™ื ื”ืจื’ื™ืœ ื•ื‘ื ื•ืกืฃ ืœืงื‘ืœ ืฉื›ืจ ืžื”ืžืขืกื™ืง.

ื”ื‘ื”ืจื•ืช ื”ืงืฉื•ืจื•ืช ืœื—ื™ืฉื•ื‘ ื™ืชืจืช ื”ืชื’ืžื•ืœ ื•ื”ื”ืชื—ืฉื‘ื ื•ืช ื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ - ื ืžืฆืื•ืช ื‘ืคืจืกื•ื ืžื™ื•ื 25.1.2024. ืœืคืจืกื•ื ืœื—ืฆื• ื›ืืŸ

ืชื‘ื™ืขื” ืœืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืื—ืจ ืกื™ื•ื ืฉื™ืจื•ืช ืืจื•ืš ื•ืงื‘ืœืช ื˜ื•ืคืก 3010 - ืื™ืŸ ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืœืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืฉื›ื‘ืจ ืฉื•ืœืžื• ืžื“ื™ ื—ื•ื“ืฉ.

ืชืฉืœื•ื ืขื‘ื•ืจ ืชื•ืกืคืช ื”ื™ืžื™ื ื”ืžื’ื™ืขื” ืœืขื•ื‘ื“ ื‘ืขื‘ื•ืจ ื”ืฉืœืžืช ืฉืื™ืจื™ืช ื”ื›ืคื•ืœื•ืช ืฉืœ 7 -

ืžื™ ืฉืกื™ื™ื ืืช ื”ืฉื™ืจื•ืช ืขื“ ืกื•ืฃ ื“ืฆืžื‘ืจ 2023 - ื™ืงื‘ืœ ืืช ื”ื”ืฉืœืžื” ืœืคื™ ื”ืชื›ื ื•ืŸ ื‘ื—ื•ื“ืฉ ืžืจืฅ 2024.

ืžื™ ืฉืกื™ื™ื ืืช ื”ืฉื™ืจื•ืช ื‘ืžื”ืœืš ื”ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืื• ืคื‘ืจื•ืืจ 2024 - ื™ืงื‘ืœ ืืช ื”ื”ืฉืœืžื” ื›ื›ืœ ื”ื ืจืื” ื‘ื—ื•ื“ืฉ ืืคืจื™ืœ 2024.

ืœื”ืกื‘ืจ ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื›ื•ืœืœ ื˜ื‘ืœื” ืœื—ืฆื• ื›ืืŸ

ืชืฉืœื•ื ืชื’ืžื•ืœ ืœืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืฉืขื•ื‘ื“ ืืฆืœ ืฉื ื™ ืžืขืกื™ืงื™ื ื•ื™ื•ืชืจ - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื—ืŸ ืœืื—ืจื•ื ื” ืืคืฉืจื•ืช ืœืฉืœื ืืช ื”ืชื’ืžื•ืœ ืœื›ืœ ื”ืžืขืกื™ืงื™ื ืฉืœ ื”ืขื•ื‘ื“ ื‘ืกื›ื•ื ื”ืจื™ืืœื™, ื‘ืœื™ ื”ืฉืœืžื” ืœืžื™ื ื™ืžื•ื ืœืืฃ ืžืขืกื™ืง. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื•ื“ื™ืข ื‘ืขืงื‘ื•ืช ื”ื‘ื“ื™ืงื”, ืฉืœื ื—ืœ ืฉื™ื ื•ื™ ืžื”ื ื•ื”ื’ ื”ืงื•ื“ื, ื›ื“ืœืงืžืŸ:

- ื”ืžืขืกื™ืง ื”ืขื™ืงืจื™ ืžื’ื™ืฉ ืืช ื”ืชื‘ื™ืขื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ื™ืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื‘ื”ืชืื ืœื”ื›ื ืกื•ืช, ื•ืœื ืคื—ื•ืช ืžื”ืžื™ื ื™ืžื•ื ืฉื”ื•ื 310.52 ืฉ"ื— ืœื™ื•ื ื‘ืฉื ืช 2024.
- ื›ื›ืœ ืฉื”ื—ื•ืง ืœืคื™ืฆื•ื™ ืฉืœ ื”ืžืขืกื™ืง ื‘ืฉื™ืขื•ืจ ืฉืœ 20% ื™ืขื‘ื•ืจ, ื”ืžืขืกื™ืง ื™ืงื‘ืœ ืืช ื”ื”ืฉืœืžื” ื™ื—ื“ ืขื ื”ืชื’ืžื•ืœ.
- ื”ืžืขืกื™ืงื™ื ื”ื ื•ืกืคื™ื ืื™ื ื ืžื’ื™ืฉื™ื ืชื‘ื™ืขื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
- ื”ืขื•ื‘ื“ ืžื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœืงื‘ืœ ืืช ื”ืคืจืฉ ื”ืชื’ืžื•ืœ ืžืฉืืจ ื”ืžืขืกื™ืงื™ื.
- ื›ื›ืœ ืฉืฉื ื™ ืžืขืกื™ืงื™ื ืื• ื™ื•ืชืจ ื”ื’ื™ืฉื• ืืช ื”ืชื‘ื™ืขื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื”ืžืขืกื™ืง ืฉื”ืชื‘ื™ืขื” ืฉืœื• ื”ื’ื™ืขื” ืจืืฉื•ื ื”, ื™ืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื™ื“ื—ื” ืืช ื™ืชืจ ื”ืชื‘ื™ืขื•ืช.
- ืœืื—ืจ ื”ื—ืงื™ืงื”, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื™ืฉืœื ืืช ื”ืคื™ืฆื•ื™ ื‘ืฉื™ืขื•ืจ ืฉืœ 20% ืœืžืขืกื™ืงื™ื ื”ื ื•ืกืคื™ื ืฉืœื ืงื™ื‘ืœื• ืืช ื”ืชื’ืžื•ืœ (ื”ืขื•ื‘ื“ ื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœื”ืฉืœืžืช ื”ืชื’ืžื•ืœ).

ืœื”ื•ื“ืขื” ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื‘ืชื™ ื”ืชื•ื›ื ื” ืœื—ืฆื• ื›ืืŸ

ืœืคื™ ืกืขื™ืฃ 355(ื1)(1) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžืขืกื™ืง ืื• ืžื™ ืฉืžืฉืœื ืคื ืกื™ื” ืžื•ืงื“ืžืช ื™ื’ื™ืฉ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืื•ืคืŸ ืžืงื•ื•ืŸ ื“ื™ืŸ ื•ื—ืฉื‘ื•ืŸ ืขืœ ืฉื›ืจ ืขื‘ื•ื“ื” ืื• ืขืœ ืคื ืกื™ื” ืžื•ืงื“ืžืช ืฉืฉื™ืœื ืœืžื™ ืฉื‘ืขื“ื• ื”ื•ื ื—ื™ื™ื‘ ืื• ื”ื™ื” ื—ื™ื™ื‘ ื‘ืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื—, ืœืžืขื˜ ืขื•ื‘ื“ ื‘ืžืฉืง ื‘ื™ืช, ื‘ืžื•ืขื“ื™ื ืืœื”:

(ื) ืขื“ 18 ื‘ื™ื•ืœื™ ื‘ื›ืœ ืฉื ื” – ืœื’ื‘ื™ ื”ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืขื“ ื™ื•ื ื™ ืฉืœ ืื•ืชื” ืฉื ื”. ืžืกืคืจ ื”ื˜ื•ืคืก - 1.
(ื‘) ืขื“ 18 ื‘ื™ื ื•ืืจ ื‘ื›ืœ ืฉื ื” – ืœื’ื‘ื™ ื”ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืขื“ ื“ืฆืžื‘ืจ ืฉืœ ื”ืฉื ื” ืฉืงื“ืžื” ืœื”. ืžืกืคืจ ื”ื˜ื•ืคืก - 2.

ืฉื™ื“ื•ืจ ื˜ื•ืคืกื™ 126 ืฉืœืขื™ืœ ืžืชื‘ืฆืข ืœืคื™ ื”ืžื™ื“ืข ื”ืงื™ื™ื, ืœืœื ืฆื•ืจืš ื‘ื”ืชืืžื•ืช ื”ื ื“ืจืฉื•ืช ื‘ื“ืจืš ื›ืœืœ ืœืคื ื™ ื”ื’ืฉืช ื˜ื•ืคืก 126 ืœืžืก ื”ื›ื ืกื”.

(ื’) ืขื“ 30 ื‘ืืคืจื™ืœ ื‘ื›ืœ ืฉื ื” – ืœื’ื‘ื™ ืฉื ืช ื”ืžืก ืฉืงื“ืžื” ืœื”, ืืœื ืื ื ื™ืชื ื” ืœื›ืœืœ ื”ืžืขืกื™ืงื™ื ืืจื›ื” ืœื”ื’ืฉืช ื”ื“ื•ื—. ื™ืฉ ืœืฉื“ืจ ื˜ื•ืคืก ื–ื” ื’ื ืื ืœื ื”ื™ื” ืฉื™ื ื•ื™ ืžื˜ื•ืคืก ืžืกืคืจ 2 ืฉืฉื•ื“ืจ ื‘ื—ื•ื“ืฉ ื™ื ื•ืืจ. ืžืกืคืจ ื”ื˜ื•ืคืก - 3. 

ื”ื˜ื•ืคืก ืฉืฉื•ื“ืจ ืœืžืก ื”ื›ื ืกื” ื™ืฉื•ื“ืจ ื’ื ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื™ื“ ืœืื—ืจ ืฉื”ื•ื ืžืฉื•ื“ืจ ืœืžืก ื”ื›ื ืกื”, ื•ื‘ื’ื™ื ื• ืžืžื™ืœื ื™ืชื‘ืฆืขื• ื›ืœ ื”ื”ืชืืžื•ืช ื”ื“ืจื•ืฉื•ืช ืœื“ื™ื•ื•ื—ื™ื ื”ืฉื•ื˜ืคื™ื ื•ืœืกืคืจื™ ื”ืžืขืกื™ืง, ื›ืžืงื•ื‘ืœ.

ืœืคืจืกื•ื ื”ื”ื•ืจืื•ืช ืœื”ื’ืฉืช ื˜ื•ืคืก 126 ืœืžืก ื”ื›ื ืกื” ืœื—ืฆื• ื›ืืŸ

ืกืขื™ืฃ 357 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื•ื‘ืข ืฉืžื™ ืฉื—ื™ื™ื‘ ืœื”ื’ื™ืฉ ื“ื•ื— ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืœื ื”ื’ื™ืฉ ืื•ืชื• ื‘ืžื•ืขื“, ื™ืงื‘ืœ ืงื‘ื™ืขื” ื‘ื”ื™ืขื“ืจ ื“ื•ื—. ืฉื™ื“ื•ืจ ื”ื˜ื•ืคืก ืžื‘ื˜ืœ ืืช ื”ืงื‘ื™ืขื”.

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืคืจื˜ ืืช ื”ืžื•ืขื“ื™ื ืœืฉื™ื“ื•ืจ ื˜ื•ืคืก 126 ื‘ืื™ื’ืจืช ืœืžืขืกื™ืงื™ื ืžื™ื•ื 1.1.2024 ื•ืžืกื‘ ืืช ืชืฉื•ืžืช ื”ืœื‘ ื‘ืื™ื’ืจืช, ืฉื™ืฉ ืœื”ืงืคื™ื“ ื•ืœืžืœื ืฉื“ื•ืช 5,6,7 ื‘ืจืฉื•ืžื” 20 ื‘ื˜ื•ืคืก 126 ืฉื›ืœื•ืœื™ื ื‘ื• ืขื•ื‘ื“ื™ื ื–ืจื™ื.

ืœืื™ื’ืจืช ืœืžืขืกื™ืงื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื™ื•ื 1.1.2024 ืœื—ืฆื• ื›ืืŸ

 
 
ืœืžืฆื’ืช ืฉืœ ื’ื‘' ืจื•ืชื™ ืžื•ืจ - ืžื ื”ืœืช ืื’ืฃ ื”ื›ื ืกื•ืช ืœืื•ืžื™ื•ืช ื•ื™ื™ืฆื•ื’ ืœืงื•ื—ื•ืช ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
ื ื•ืฉืื™ ื”ืžืฆื’ืช:
ืขื“ื›ื•ื ื™ื ื•ื”ื“ื’ืฉื™ื ื‘ื“ื™ื•ื•ื— ื˜ื•ืคืก 100 ื™ื™ืขื•ื“ื™
ื“ื™ื•ื•ื— ืขืœ ื”ืคืกืงื•ืช ืขื‘ื•ื“ื” ื•ื—ื–ืจื” ืœืขื‘ื•ื“ื”
ื”ื“ื’ืฉื™ื ื‘ื ื•ืฉื ืžืขื ืง ืขื™ื“ื•ื“ ื—ื–ืจื” ืœืขื‘ื•ื“ื” ื•ืžืขื ืง ืชืžืจื•ืฅ ืขื‘ื•ื“ื” ื‘ืขื ืคื™ ื—ืงืœืื•ืช ื•ื‘ื ื™ื™ื”
ืžืขืจื›ืช ื™ื™ืฆื•ื’ ืœืงื•ื—ื•ืช:
- ืจืฉื™ืžืช ืžืจื•ื›ื–ืช - ืžื–ื”ื” ืžืขืกื™ืง
- ืžืกืš ื›ื ื™ืกื” - ืœื•ื— ืžื•ื“ืขื•ืช
- ื“ื•ื—ื•ืช ื—ื“ืฉื™ื ืขืœ ื—ื•ื‘ื•ืช ืžืขืกื™ืงื™ื/ืžื‘ื•ื˜ื—ื™ื
- ืขื“ื›ื•ืŸ ืขืœ ืคื™ืชื•ื—ื™ื ื‘ืงืจื•ื‘
 
  • ื”ืžืขืกื™ืง ืžื’ื™ืฉ ื‘ืงืฉื” ืœืžืขื ืง ื‘ืขื‘ื•ืจ ื”ืขื•ื‘ื“ ื‘ื›ืœ ื—ื•ื“ืฉ ื‘ืขื‘ื•ืจ ื—ื•ื“ืฉ ืงื•ื“ื ื‘ืื•ืคืŸ ืžืงื•ื•ืŸ ื‘ืืชืจ.
  • ืœืคื ื™ ื”ื’ืฉืช ื”ื‘ืงืฉื” ื”ืžืขืกื™ืง ืžืฉื“ืจ ืืช ื ืชื•ื ื™ ื”ืฉื›ืจ ื”ื—ื•ื“ืฉื™ ืฉืœ ื”ืขื•ื‘ื“ (ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™). 

ื”ืขื•ื‘ื“ ืžืงื‘ืœ ื”ื•ื“ืขืช sms ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืขืœ ื”ื’ืฉืช ื”ื‘ืงืฉื” ืข"ื™ ื”ืžืขืกื™ืง.

ื”ืขื•ื‘ื“ ื™ื›ื•ืœ ืœื”ื’ื™ืฉ ื‘ืงืฉื” ื‘ืื•ืคืŸ ืขืฆืžืื™ ื‘ืืชืจ ืื ื”ืžืขืกื™ืง ืœื ื”ื’ื™ืฉ ืืช ื”ื‘ืงืฉื”, ืœืื—ืจ ืฉื™ืขื‘ืจื• 60 ื™ืžื™ื ืžื”ื—ื•ื“ืฉ ื”ืžื–ื›ื” ื‘ืžืขื ืง, ื•ืœื ื™ืื•ื—ืจ ืž-1.7.25. ื”ื˜ื•ืคืก ื”ื™ื™ืขื•ื“ื™ ืœืขื•ื‘ื“ ื ืžืฆื ื‘ืคื™ืชื•ื—.

ืœืขื“ื›ื•ื ื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
 
  • ื”ืžืขืกื™ืง ืžื’ื™ืฉ ื‘ืงืฉื” ืœืžืขื ืง ื‘ืขื‘ื•ืจ ื”ืขื•ื‘ื“ ื‘ื›ืœ ื—ื•ื“ืฉ ื‘ืขื‘ื•ืจ ื—ื•ื“ืฉ ืงื•ื“ื ื‘ืื•ืคืŸ ืžืงื•ื•ืŸ ื‘ืืชืจ.
  • ืœืคื ื™ ื”ื’ืฉืช ื”ื‘ืงืฉื” ื”ืžืขืกื™ืง ืžืฉื“ืจ ืืช ื ืชื•ื ื™ ื”ืฉื›ืจ ื”ื—ื•ื“ืฉื™ ืฉืœ ื”ืขื•ื‘ื“ (ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™). 

ื”ืขื•ื‘ื“ ื™ื›ื•ืœ ืœื”ื’ื™ืฉ ื‘ืงืฉื” ื‘ืื•ืคืŸ ืขืฆืžืื™ ื‘ืืชืจ ืื ื”ืžืขืกื™ืง ืœื ื”ื’ื™ืฉ ืืช ื”ื‘ืงืฉื”, ืœืื—ืจ ืฉื™ืขื‘ืจื• 60 ื™ืžื™ื ืžื”ื—ื•ื“ืฉ ื”ืžื–ื›ื” ื‘ืžืขื ืง. ื”ื˜ื•ืคืก ื”ื™ื™ืขื•ื“ื™ ืœืขื•ื‘ื“ ื ืžืฆื ื‘ืคื™ืชื•ื—.

ื”ืขื•ื‘ื“ ืžืฆื”ื™ืจ ืฉืœื ืขื‘ื“ ื‘ืขื ืคื™ ื”ื—ืงืœืื•ืช ืื• ื”ื‘ื ื™ื™ื” ื‘ื—ื•ื“ืฉื™ื ื™ื•ืœื™, ืื•ื’ื•ืกื˜ ื•ืกืคื˜ืžื‘ืจ 2023 – ื‘ืืžืฆืขื•ืช ืžืกืจื•ืŸ ืฉืžืงื‘ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืื• ื‘ืืชืจ ื”ืื™ืฉื™ ืื• ื‘ืžื•ืงื“ 6050*.

ืœืขื“ื›ื•ื ื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
 

ื”ื‘ื”ืจื” ืœื—ื•ื–ืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœืขื ื™ื™ืŸ ื”ืชืฉืœื•ืžื™ื ืฉื—ืœื™ื ืขืœื™ื”ื ื”ื•ืจืื•ืช ื”ื“ื™ืŸ ื”ืžื™ื•ื—ื“:

ืชืฉืœื•ื ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœืขื ืฃ ื ืคื’ืขื™ ืขื‘ื•ื“ื” ืžืฉื•ืœื ืจืง ืขืœ ื™ื“ื™ ื”ืžืขืกื™ืง. ืื™ืŸ ื”ืฉืชืชืคื•ืช ืฉืœ ื”ืขื•ื‘ื“.

ืœื—ื•ื–ืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืขื ื™ื™ืŸ ื“ื™ื•ื•ื— ื•ืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืขื‘ื•ืจ ืขื•ื‘ื“ื™ื ื‘ืžืขืจื›ืช ื”ื‘ื—ื™ืจื•ืช ืœืจืฉื•ื™ื•ืช ื”ืžืงื•ืžื™ื•ืช ื‘ื—ื•ื“ืฉ ืคื‘ืจื•ืืจ 2024, ืฉืคื•ืจืกื ื‘ื™ื•ื 16.1.2024 ืœื—ืฆื• ื›ืืŸ
ืœื—ื•ื–ืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืกืคืจ 1511 ืžื™ื•ื 1.1.2024 - ืฉื™ื ื•ื™ ื‘ืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืื•ืžื™ ื•ื“ืžื™ ื‘ื™ื˜ื•ื— ื‘ืจื™ืื•ืช ืœืฉื ืช 2024 ืœื—ืฆื• ื›ืืŸ
 
ืœื”ื ื—ื™ื™ืช ืจืฉื•ืช ื”ืžืกื™ื ื‘ื“ื‘ืจ ื”ื‘ื—ื™ืจื•ืช ืœืจืฉื•ื™ื•ืช ื”ืžืงื•ืžื™ื•ืช ืžื™ื•ื 10.9.2023 ืœื—ืฆื• ื›ืืŸ
ืœื”ื•ื“ืขืช ืจืฉื•ืช ื”ืžืกื™ื ืžื™ื•ื 25.12.2023 ืœื—ืฆื• ื›ืืŸ
ืœื”ื•ื“ืขืช ืจืฉื•ืช ื”ืžืกื™ื ื‘ื“ื‘ืจ ื“ื—ื™ื™ืช ื”ื‘ื—ื™ืจื•ืช ื•ืคื™ืจื•ื˜ ืชืงื•ืคืช ื”ื‘ื—ื™ืจื•ืช ืžื™ื•ื 7.2.2024 ืœื—ืฆื• ื›ืืŸ
 

ื”ืคื™ืฆื•ื™ื™ื ื”ืžืฉื•ืœืžื™ื ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ ืžื”ื•ื•ื™ื ื”ื›ื ืกื” ื—ื™ื™ื‘ืช ื‘ืžืก ืขืœ ืคื™ ืคืงื•ื“ืช ืžืก ื”ื›ื ืกื” ื•ื”ื ื™ื“ื•ื•ื—ื• ื‘ื“ื•ื— ื”ืฉื ืชื™ ื”ืžืชื™ื™ื—ืก ืœืฉื ืช ืงื‘ืœืช ื”ืคื™ืฆื•ื™ื™ื, ื›ืžืคื•ืจื˜ ื‘ืกืขื™ืฃ 16 ื‘ื”ื•ืจืืช ื‘ื™ืฆื•ืข 2/2023 ืฉืœ ืจืฉื•ืช ื”ืžืกื™ื. 

ื‘ื˜ื•ืคืก 1301 ืœืฉื ืช 2023 ืื™ืŸ ืฉื“ื” ื ืคืจื“ ืœืคื™ืฆื•ื™ื™ื ื”ืžืฉื•ืœืžื™ื ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ. 

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืืช ื”ืฉื•ืžื” ืžืžืก ื”ื›ื ืกื” ื•ืขื•ืจืš ืœืคื™ื” ืืช ื”ื”ืชื—ืฉื‘ื ื•ืช ื‘ืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื— ื•ื’ื ื‘ื’ืžืœืื•ืช, ื›ืžืงื•ื‘ืœ ื‘ื™ืžื™ ืฉื’ืจื”. ื—ืจื™ื’ - ืœืื—ืจ ืงื‘ืœืช ื”ืฉื•ืžื” ืœืฉื ืช 2023 ืœื ืชื”ื™ื” ื”ืชื—ืฉื‘ื ื•ืช ื‘ืงื™ื–ื•ื– ื”ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ืžื“ืžื™ ืื‘ื˜ืœื” ืฉื”ืชืงื‘ืœื• ื”ื—ืœ ืžื™ื•ื 8.10.2023 ืขื“ 31.12.2023. ื”ืงื™ื–ื•ื– ื ืขืฉื” ื‘ืื•ืคืŸ ืฉื•ื˜ืฃ. ื”ื—ืœ ืžืฉื ืช 2024, ื—ืœ ืกืขื™ืฃ 176 ื›ื‘ืขื‘ืจ.

ืœื”ื•ืจืืช ื‘ื™ืฆื•ืข ืžืก' 2/2023 ืฉืœ ืจืฉื•ืช ื”ืžืกื™ื ืœื—ืฆื• ื›ืืŸ

 
ืœืกืจื˜ื•ืŸ ื”ืกื‘ืจื” ืœื—ืฆื• ื›ืืŸ
ืœืืชืจ ื”ืงืจืŸ ืœืกื™ื•ืข ืœืžืฉืจืช ืžื™ืœื•ืื™ื ืœื—ืฆื• ื›ืืŸ
 

ื‘ื™ืช ื”ื“ื™ืŸ ื”ืืจืฆื™ ืงื™ื‘ืœ ื‘ื™ื•ื 11.2.2024 (ืขื‘"ืœ 8148-04-23) ืืช ืขืจืขื•ืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืขื ื™ื™ืŸ ืขื™ืžืจืืŸ ืงืขื“ืืŸ, ืœืื—ืจ ืฉื‘ื™ืช ื”ื“ื™ืŸ ื”ืื–ื•ืจื™ ืงื‘ืข ื›ื™ ื”ืžืฉื™ื‘ ืขืฉื” ืืช ื”ืžื•ื˜ืœ ืขืœื™ื• ืขืœ ืžื ืช ืœื”ื™ืจืฉื ื›ืขืฆืžืื™ ื˜ืจื ื”ืชืื•ื ื” ืžื™ื•ื 8.12.2020 ื‘ื” ื ืคื’ืข. ื”ืขืจืขื•ืจ ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ืชืงื‘ืœ ื›ื™ ืœื“ืขืช ื‘ื™ืช ื”ื“ื™ืŸ ื”ืืจืฆื™ ืœื ืขืœื” ื‘ื™ื“ื™ ื”ืžืฉื™ื‘ ืœื”ืจืื•ืช ื›ื™ ืขืฉื” ืืช ื”ืžื•ื˜ืœ ืขืœื™ื• ื›ื“ื™ ืœื”ื™ืจืฉื ื›ืขืฆืžืื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื”ืชืื ืœืกืขื™ืฃ 77(ื) ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.

ืœืคืกืง ื”ื“ื™ืŸ ืœื—ืฆื• ื›ืืŸ 

ืคืกืง ื“ื™ืŸ ื–ื” ืžืฆื˜ืจืฃ ืœืคืกืงื™ ื“ื™ืŸ ืงื•ื“ืžื™ื ื‘ืขื ื™ื™ืŸ ื–ื”. ืœืคืจืกื•ื ืงื•ื“ื ื‘ืœืฉื›ื” ืžื™ื•ื 13.9.2023  ืœื—ืฆื• ื›ืืŸ

ืขื•ื‘ื“ื™ื ื–ืจื™ื ืฉื ืคื’ืขื• ื‘ืขื‘ื•ื“ื” ื™ื•ื›ืœื• ืœืžืœื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืงืฉื” ืœืงื‘ืœืช ืžืกืคืจ ืžื–ื”ื” ื–ืžื ื™. ืœืื—ืจ ืฉื™ืงื‘ืœื• ืืช ื”ืžืกืคืจ, ื™ื•ื›ืœื• ืœื”ื’ื™ืฉ ื‘ืงืฉื” ืœื”ื›ืจื” ื›ื ืคื’ืขื™ ืขื‘ื•ื“ื” ื‘ืื•ืคืŸ ืžืงื•ื•ืŸ ื‘ืืชืจ.
ืœืžื™ื“ืข ืขืœ ื–ื›ื•ื™ื•ืช ืขื•ื‘ื“ ื–ืจ ืฉื ืคื’ืข ื‘ืขื‘ื•ื“ื” ืœื—ืฆื• ื›ืืŸ