ืœื—ืฅ ืœืงื‘ืœืช ืœื’ืจืกื” ื”ื ื’ื™ืฉื”
ืื ืื™ื ืš ืจื•ืื” ืžื™ื™ืœ ื–ื” ืœื—ืฅ ื›ืืŸ
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27.12.2023

ื—ื‘ืจื•ืช ื•ื—ื‘ืจื™ื ื™ืงืจื™ื,
 
ื‘ื™ื˜ื•ื— ืœืื•ืžื™ - ื‘ืจื’ืข ื”ืื—ืจื•ืŸ ืฉืœ ืกื•ืฃ ืฉื ืช 2023
ืœื”ืœืŸ ืจื™ื›ื•ื– ื ื•ืฉืื™ื ืฉื•ื ื™ื ืฉื™ืฉ ืœืฉื™ื ืœื‘ ืืœื™ื”ื ื‘ื™ืžื™ื ื”ืื—ืจื•ื ื™ื ืฉืœ ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023 ื‘ืงืฉืจ ืขื ื”ืžืœื—ืžื” ื‘ืฉื™ืœื•ื‘ ืขื ืกื•ืฃ ืฉื ืช ื”ืžืก (ืœืฉื™ื ืœื‘ ืœื”ืชื™ื™ืฉื ื•ืช), ื›ื•ืœืœ ื ื•ืฉืื™ื ืฉืขืœื• ื‘ื™ืžื™ื ื”ืื—ืจื•ื ื™ื.

ืงืจื™ืื” ืžืขื•ืœื”,
_________16

ืื•ื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”ื.
ื”ื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
ืกื™ื•ื ืฉื ืช ื”ืžืก - ืชื•ืกืคื•ืช ื•ื”ื“ื’ืฉื•ืช ืœืคืจืกื•ืžื™ื ืงื•ื“ืžื™ื
ื‘ื™ื˜ื•ื— ืœืื•ืžื™ - ืขื“ื›ื•ื ื™ื ื—ืฉื•ื‘ื™ื ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023. ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 13.12.2023 ืœื—ืฆื• ื›ืืŸ
ื‘ื™ื˜ื•ื— ืœืื•ืžื™ - ืกื•ืฃ ืฉื ืช 2023 - ื ืงื•ื“ื•ืช ื—ืฉื•ื‘ื•ืช ืœืชืฉื•ืžืช ืœื‘. ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 7.12.2023 ืœื—ืฆื• ื›ืืŸ
1. ื—ืœื•ืงืช ื”ื›ื ืกื•ืช ืฉืื™ื ืŸ ืžืขื‘ื•ื“ื” ื‘ื™ืŸ ื‘ื ื™ ื–ื•ื’ ืขื“ 7 ืฉื ื™ื ืื—ื•ืจื ื™ืช - ื‘ื”ืžืฉืš ืœืคืกืง ื”ื“ื™ืŸ ื‘ืขื ื™ื™ืŸ ื“ื•ื“ ื•ืื”ื•ื‘ื” ื‘ื ื“ืœื™ ืœื”ืœืŸ, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ื—ื•ื–ืจ ื‘ื™ื˜ื•ื—/1500 ื‘ื™ื•ื 17.12.2023 ืฉื›ื•ืœืœ ืืช ื”ื ื—ื™ื™ืช ืื’ืฃ ื”ื‘ื™ื˜ื•ื— ื•ื”ื‘ืจื™ืื•ืช ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœืืคืฉืจ ื—ืœื•ืงืช ื”ื›ื ืกื” ืฉืœื ืžืขื‘ื•ื“ื” ืœืชืงื•ืคื” ืจื˜ืจื•ืืงื˜ื™ื‘ื™ืช ืฉืœ ืขื“ 7 ืฉื ื™ื, ื‘ื”ืชืื ืœื›ืœืœื™ ืฉื‘ื—ื•ื–ืจ. ืžื•ืžืœืฅ ืœืฉื™ื ืœื‘ ืœื–ื›ืื•ืช ืœื’ืžืœืื•ืช ื‘ื”ืงืฉืจ ืœื—ืœื•ืงืช ื”ื”ื›ื ืกื•ืช ื‘ื™ืŸ ื‘ื ื™ ื”ื–ื•ื’, ื›ืžื• ื‘ืชื•ืกืคืช ืชืœื•ื™ื™ื ืืฆืœ ื ื›ื” ื›ืœืœื™ ื•ืงืฆื‘ืช ืื–ืจื— ื•ืชื™ืง ื‘ื’ื™ืœ ืคืจื™ืฉื”.
ืœื—ื•ื–ืจ ื‘ื™ื˜ื•ื— 1500 ืœื—ืฆื• ื›ืืŸ
ืœืคืกืง ื“ื™ืŸ ื‘ืขื ื™ื™ืŸ ื“ื•ื“ ื•ืื”ื•ื‘ื” ื‘ื ื“ืœื™, ื‘"ืœ 25290-02-21 ืœื—ืฆื• ื›ืืŸ
2.  ืชืฉืœื•ื ืžืงื“ืžืช ื“ืฆืžื‘ืจ 2023 ืขื“ ืกื•ืฃ ื”ื—ื•ื“ืฉ - ื›ื›ืœ ืฉืœื ื ื™ืชืŸ ืœืฉืœื ื“ืจืš ืืชืจ ื™ื™ืฆื•ื’ ืœืงื•ื—ื•ืช, ื™ืฉ ืœื”ืคื ื•ืช ื‘ืงืฉื” ืœืกื ื™ืฃ.

3.  ืงื‘ืœืช ื”ื—ื–ืจื™ื ืœืขืฆืžืื™ื ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืฉื ืช 2023 - ื”ื—ื–ืจื™ื ืืœื” ืœื ื™ืงื˜ื™ื ื• ืืช ื”ื ื™ื›ื•ื™ ืœืฆื•ืจื›ื™ ืžืก ื‘ืฉื ืช 2023, ื‘ื”ืชืื ืœื”ื•ืจืืช ื‘ื™ืฆื•ืข 3/2023 ืฉืœ ืžืก ื”ื›ื ืกื”.

4.  ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืืคืฉืจ ืœืžืขืกื™ืงื™ื ืœื“ื•ื•ื— ื•ืœืฉืœื ืืช ื“ื•ื— ื“ืฆืžื‘ืจ 2023 ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023.

5. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืคืจืกื ืœืžื‘ื•ื˜ื— ืฉื™ืฉ ืœื• ื—ื•ื‘ื•ืช ื‘ื’ืžืœืื•ืช: ืžื‘ืฆืข ืชืฉืœื•ื ื—ื•ื‘ื•ืช ื‘ื’ืžืœืื•ืช ืœืœื ื”ืฆืžื“ื” ืขื“ ืชืืจื™ืš 31.12.2023. ืžื•ืžืœืฅ ืœื”ืคื ื•ืช ืืช ืชืฉื•ืžืช ื”ืœื‘ ืฉืœ ื”ืœืงื•ื—ื•ืช ืœื‘ื“ื•ืง ื‘ืืชืจ ื”ืื™ืฉื™ ืฉืœื”ื.

6. ืœื›ืœ ืžื‘ื•ื˜ื— ืฉื”ื•ืจืืช ื”ืงื‘ืข ืฉืœื• ื ื“ื—ืชื”, ื™ืจื“ื• ื”ื—ื•ื“ืฉ ื‘ื”ื•ืจืืช ื”ืงื‘ืข ืฉื ื™ ืชืฉืœื•ืžื™ื (ื›ืœ ืžื‘ื•ื˜ื— ืงื™ื‘ืœ ื”ื•ื“ืขื” ืขืœ ื”ื“ื—ื™ื”).

7. ื—ื™ื•ื‘ื™ื ืฉืœ ืงื ืก ื•ื”ืฆืžื“ื” ืขืœ ืื™ื—ื•ืจ ื‘ืชืฉืœื•ื ื”ื•ืจืืช ื”ืงื‘ืข ืฉื ื“ื—ืชื” ื‘ืฉืœ ื”ืžืœื—ืžื” - ืืžื•ืจื™ื ืœื”ืชื‘ื˜ืœ ื‘ืžื”ืœืš ืื•ื˜ื•ืžื˜ื™.

 
8.  ืงื™ื–ื•ื– ื”ื›ื ืกื•ืช ืฉืœ ืขืฆืžืื™ ืžื“ืžื™ ืื‘ื˜ืœื” ื‘ืžืกื’ืจืช ื˜ื•ืคืก 1503 - ื”ื’ื™ืขื• ืœื™ื“ื™ืขืช ื”ืœืฉื›ื” ื“ื•ื’ืžืื•ืช ืœื˜ืขื•ื™ื•ืช ื‘ืžื™ืœื•ื™ ื”ื˜ื•ืคืก, ื•ืœื”ืœืŸ ืชื–ื›ื•ืจืช:
ื”ื˜ื•ืคืก ืžื™ื•ืขื“ ืœื›ืœ ืžื•ื‘ื˜ืœ ืœืคื™ ื™ืžื™ ื”ืื‘ื˜ืœื” ืฉืœื• ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ, ื›ื“ืœืงืžืŸ:
ื.  ื™ืฉ ืœืžืœื ื‘ื˜ื•ืคืก ืืช ืกื›ื•ื ื”ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ื›ืขืฆืžืื™, ืฉื”ืชืงื‘ืœื• ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื” (ื›ืœื•ืžืจ, ื‘ื”ืชืื ืœืชืงื‘ื•ืœื™ื ื‘ืœื‘ื“ ื‘ื™ืžื™ ื”ืื‘ื˜ืœื”), ืœืื—ืจ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช. 
ื‘.  ืžื™ ืฉืขื™ืกื•ืงื ื›ืœื•ืœ ื‘ืžืกื’ืจืช ื”ืชื•ืกืคืช ื”ืจืืฉื•ื ื” ื‘ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื›ืฉื›ื™ืจื™ื - ื”ืงื™ื–ื•ื– ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื‘ื˜ื•ืคืก ื‘ืœ/1503 ืžื‘ื•ืฆืข ืขืœ ืคื™ ื”ืชืงื‘ื•ืœื™ื ื‘ืขื“ ืขื‘ื•ื“ื•ืช ืฉื‘ื•ืฆืขื• ื‘ื™ืžื™ ื”ืื‘ื˜ืœื” ื‘ืœื‘ื“, ื’ื ืื ื”ืชืงื‘ื•ืœ ื”ื•ื ืขืชื™ื“ื™, ื‘ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช.
ื’.  ืื™ืŸ ืฆื•ืจืš ืœืžืœื ื˜ื•ืคืก 1503 ืœืขืฆืžืื™ ืฉื”ืขื™ืกื•ืง ืฉืœื• ืกื’ื•ืจ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืชืงื•ืคืช ื”ืื‘ื˜ืœื”.
ื“. ืœืฉืœื™ื—ืช ื”ื˜ื•ืคืก ื“ืจืš ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™: 
btl.gov.il/lrtvndbg
ืœืคืจืกื•ื ื”ืœืฉื›ื” ื‘ื ื•ืฉื ืงื™ื–ื•ื–ื™ ื”ื›ื ืกื•ืช ืžื“ืžื™ ืื‘ื˜ืœื” ื•ืขื“ื›ื•ื ื™ื ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื (ื˜ื•ืคืก 1503 ื•ื˜ื•ืคืก 621) ืžื™ื•ื 30.11.2023 ืœื—ืฆื• ื›ืืŸ

 
9. ืคื•ืจืกื ืคืกืง ื“ื™ืŸ ื—ื“ืฉ ื‘ื‘ื™ืช ื”ื“ื™ืŸ ื”ืื–ื•ืจื™ ื‘ื ื•ืฉื ืคื˜ื•ืจ ืžืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืขืœ ื”ื›ื ืกื•ืช ืฉื›ืจ ื“ื™ืจื” ืžื—ื•"ืœ. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉื•ืงืœ ื‘ื™ืžื™ื ืืœื” ืื ืœืขืจืขืจ. ื™ืฉ ืœืขืงื•ื‘ ืื—ืจ ื”ืคืจืกื•ืžื™ื. ื‘ืฉืœื‘ ื–ื” ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงืคื™ื ื“ืจื™ืฉื•ืช ืชืฉืœื•ื ืฉืœ ืžื‘ื•ื˜ื—ื™ื ืฉื—ื™ื™ื‘ื™ื ื‘ื“ืžื™ ื‘ื™ื˜ื•ื— ื‘ืฉืœ ื”ื›ื ืกื•ืช ืžื“ืžื™ ืฉื›ื™ืจื•ืช ื‘ื—ื•"ืœ ื•ืœื ืžื—ื–ื™ืจ ื‘ืฉืœื‘ ื–ื” ืืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืœืฉื ื™ื ืงื•ื“ืžื•ืช (ืื‘ืœ ืจื•ืฉื ืืช ื”ื‘ืงืฉื” ืœืฆื•ืจืš ืžื•ืขื“ ื”ืชื™ื™ืฉื ื•ืช ื”ื—ื–ืจื™ื).
ืœืฆื•ืจืš ื”ืงืคืืช ื“ืจื™ืฉื•ืช ืชืฉืœื•ื ื•ืžื ื™ืขืช ืคืขื•ืœื•ืช ืื›ื™ืคื”, ื™ืฉ ืœื”ืžืฆื™ื ื”ื•ื›ื—ื•ืช ืฉืžื“ื•ื‘ืจ ื‘ื”ื›ื ืกื” ืžืฉื›ื™ืจื•ืช ื‘ื—ื•"ืœ ื›ืžื• ื“ื•ื— ืฉื ืชื™, ื—ื•ื–ื™ื ืžืชื•ืจื’ืžื™ื, ื”ืคืงื“ื•ืช ืžืชืื™ืžื•ืช ื•ืขื•ื“
ืœืคืกืง ื”ื“ื™ืŸ ื‘ืขื ื™ื™ืŸ ืืœื›ืกื ื“ืจ ืฉื˜ืืจืง, ื‘"ืœ
 18846-02-21 ืœื—ืฆื• ื›ืืŸ
 
ื”ืจื—ื‘ื” ืœืคืจืกื•ื ื‘ืœืฉื›ื” ืžื™ื•ื 7.12.2023 ื‘ื ื•ืฉืื™ื ื”ืงืฉื•ืจื™ื ืœืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ืขื“ื›ื•ื ื™ื ื‘ืžื™ืœื•ืื™ื ืœื”ื›ื ืช ืžืฉื›ื•ืจื•ืช ื ื•ื‘ืžื‘ืจ 2023 ื‘ืžืœื—ืžืช ''ื—ืจื‘ื•ืช ื‘ืจื–ืœ'. ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 7.12.2023 ืœื—ืฆื• ื›ืืŸ
ืœืคืจืง ื™"ื‘ ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
ืœืžื—ืฉื‘ื•ืŸ ืœื—ื™ืฉื•ื‘ ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ื•ืœื”ืกื‘ืจื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ

 
ืกืขื™ืคื™ ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ืงืฉื•ืจื™ื ืœื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื (ืžืชื•ืš ื ื‘ื•)
270. ื‘ืคืจืง ื–ื” –
           "ื”ืชื’ืžื•ืœ ื”ืžืจื‘ื™" – ืกื›ื•ื ื”ืฉื•ื•ื” ืœืกื›ื•ื ื”ื‘ืกื™ืกื™ ื›ืคื•ืœ 5, ื›ืฉื”ื•ื ืžื—ื•ืœืง ื‘ืฉืœื•ืฉื™ื;
           "ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™" – "68% ืžื”ืกื›ื•ื ื”ื‘ืกื™ืกื™, ืœื—ื•ื“ืฉ", ืžื—ื•ืœืง ื‘ืฉืœื•ืฉื™ื, ื•ืœืขื ื™ื™ืŸ ืžื™ ืฉื ืงืจื ืœืฉื™ืจื•ืช ืžื™ืœื•ืื™ื ื‘ืžื”ืœืš ื”ืชืงื•ืคื” ืฉืžื™ื•ื ื›"ื‘ ื‘ืชืฉืจื™ ื”ืชืฉืค"ื“ (7 ื‘ืื•ืงื˜ื•ื‘ืจ 2023) ืขื“ ืชื•ื ืชืงื•ืคืช ื”ื•ืจืืช ื”ืฉืขื” ื›ืžืฉืžืขื•ืชื” ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืชื™ืงื•ืŸ ืžืก' 238 – ื”ื•ืจืืช ืฉืขื” – ื—ืจื‘ื•ืช ื‘ืจื–ืœ) (ืชื’ืžื•ืœื™ื ืœืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื), ื”ืชืฉืค"ื“-2023 – 95% ืžื”ืกื›ื•ื ื”ื‘ืกื™ืกื™, ืœื—ื•ื“ืฉ, ืžื—ื•ืœืง ื‘ืฉืœื•ืฉื™ื;
           "ื”ื›ื ืกื”" – ื”ื”ื›ื ืกื” ืฉืžืžื ื” ืžื’ื™ืขื™ื ื“ืžื™ ื‘ื™ื˜ื•ื—, ืœืจื‘ื•ืช ื”ืกื›ื•ื ืฉืžืžื ื• ื”ื™ื• ืžื’ื™ืขื™ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืื™ืœื•ืœื ื”ืฉื™ืขื•ืจ ื”ืžืจื‘ื™ ื”ืงื‘ื•ืข ืœืชืฉืœื•ื ื“ืžื™ ื‘ื™ื˜ื•ื—.
272. (ื)   ืฉื™ืขื•ืจ ื”ืชื’ืžื•ืœ ืœื™ื•ื ื™ื”ื™ื”, ืœืžื™ ืฉื‘ืชื›ื•ืฃ ืœืคื ื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ื”ื™ื” -
(1)   ืขื•ื‘ื“ - ืฉื›ืจ ื”ืขื‘ื•ื“ื” ื”ืจื’ื™ืœ;
(2)   ืขื•ื‘ื“ ืขืฆืžืื™ - ื”ื›ื ืกืชื• ื”ืžืžื•ืฆืขืช;
(3)   ืœื ืขื•ื‘ื“ ื•ืœื ืขื•ื‘ื“ ืขืฆืžืื™ - ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™.
           (ื‘)  ืœื ื™ืคื—ืช ืฉื™ืขื•ืจ ื”ืชื’ืžื•ืœ ืœื™ื•ื ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื•ืœื ื™ืขืœื” ืขืœ ื”ืชื’ืžื•ืœ ื”ืžืจื‘ื™.
           (ื’)   ...
273. (ื)  (1)   ืฉื›ืจ ื”ืขื‘ื•ื“ื” ื”ืจื’ื™ืœ ืฉืœ ืขื•ื‘ื“ ื•ื”ื”ื›ื ืกื” ื”ืžืžื•ืฆืขืช ืฉืœ ืขื•ื‘ื“ ืขืฆืžืื™, ืœืขื ื™ืŸ ืกืขื™ืฃ 272, ื”ื ืกื›ื•ื ื”ื”ื›ื ืกื” ื‘ืขื“ ืจื‘ืข ื”ืฉื ื” ืฉืงื“ื ืœ- 1 ื‘ื—ื•ื“ืฉ ืฉื‘ื• ื”ื—ืœ ืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื (ื‘ืกืขื™ืฃ ื–ื” - ืจื‘ืข ื”ืฉื ื”)...; ืกื›ื•ื ื”ื”ื›ื ืกื” ื”ืžืชืงื‘ืœ ื›ืืžื•ืจ ื™ื—ื•ืœืง ื‘-90.
(2)   ืกื›ื•ื ื”ื”ื›ื ืกื” ืœื—ื•ื“ืฉ ืœื’ื‘ื™ ื›ืœ ื—ื•ื“ืฉ ื‘ืจื‘ืขื•ืŸ, ื”ืžื—ื•ืฉื‘ ืœืขื ื™ืŸ ืคืกืงื” (1), ืœื ื™ืคื—ืช ืž-68% ืžื”ืกื›ื•ื ื”ื‘ืกื™ืกื™, ืืฃ ืื ืœื ืขื‘ื“ ื‘ืื•ืชื• ื—ื•ื“ืฉ;
           (ื‘)  ืœืขื ื™ืŸ ืกืขื™ืฃ 272, ืžื™ ืฉื‘ืจื‘ืข ื”ืฉื ื” ืขื‘ื“ ืคื—ื•ืช ืž-60 ื™ืžื™ื, ื™ื”ื™ื” ืฉื›ืจ ืขื‘ื•ื“ืชื• ื”ืจื’ื™ืœ ืื• ื”ื›ื ืกืชื• ื”ืžืžื•ืฆืขืช, ืœืคื™ ื”ืขื ื™ืŸ, ืกื›ื•ื ื”ื”ื›ื ืกื” ื‘ืขื“ ืฉืœื•ืฉืช ื”ื—ื•ื“ืฉื™ื ืฉื‘ื—ืจ ืœืขืฆืžื•, ืžืชื•ืš ืฉืฉืช ื”ื—ื•ื“ืฉื™ื ืฉืงื“ืžื• ืœ-1 ื‘ื—ื•ื“ืฉ ืฉื‘ื• ื”ื—ืœ ืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื, ื•ื”ื•ืจืื•ืช ืกืขื™ืฃ ืงื˜ืŸ (ื)(2) ื™ื—ื•ืœื• ืœื’ื‘ื™ ื›ืœ ื—ื•ื“ืฉ ืฉื‘ื—ืจ ืœืขืฆืžื• ื›ืืžื•ืจ... ืกื›ื•ื ื”ื”ื›ื ืกื” ื”ืžืชืงื‘ืœ ื›ืืžื•ืจ ื™ื—ื•ืœืง ื‘-90.
           (ื’) ...
 
ื—ื™ืฉื•ื‘ ืžืฉื•ืœื‘ ืฉืœ ื“ืžื™ ื‘ื™ื˜ื•ื— ื•ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืขืฆืžืื™ื 
ืจืงืข ืœืฉื™ื ื•ื™ื™ื ื‘ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืœืขืฆืžืื™ื ืฉืขื•ื ื™ื ืœื”ื’ื“ืจื”
ื”ืชื’ืžื•ืœ ืœืขืฆืžืื™ ื‘ืฆื• 8 ืฉืžืžืฉื™ืš ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื ื‘ืžืœื—ืžื” ื’ื ื‘ื—ื•ื“ืฉ ื”ืขื•ืงื‘ ื‘ืจืฆื™ืคื•ืช, ืžืฉื•ืœื ืžื“ื™ ื—ื•ื“ืฉ ื•ืœื ื‘ืกื™ื•ื ื”ืฉื™ืจื•ืช, ื•ื–ืืช, ืœืคื ื™ื ืžืฉื•ืจืช ื”ื“ื™ืŸ ื›ื”ื˜ื‘ื” ืžื™ื•ื—ื“ืช ืœืžืฉืจืชื™ ื”ืžื™ืœื•ืื™ื ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ. 
ื”ืชื’ืžื•ืœ ืžืฉื•ืœื ื‘ืฉื•ื˜ืฃ ืœืคื™ ื”ื‘ืกื™ืก ืœืžืงื“ืžื•ืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— (ืชื’ืžื•ืœ ืจื™ืืœื™ ืœืคื™ ื”ื”ื›ื ืกื•ืช), ื’ื ืœืคื ื™ื ืžืฉื•ืจืช ื”ื“ื™ืŸ.
ื›ื“ื™ ืฉื ื™ืชืŸ ื™ื”ื™ื” ืœืฉืœื ืืช ื”ืชื’ืžื•ืœื™ื ื”ืืœื”, ื”ืชื’ื™ื™ืกื• ืฆื”"ืœ ื•ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื”ืชืื™ื ืืช ื”ืžืขืจื›ื•ืช ื‘ืžื”ื™ืจื•ืช ืจื‘ื” ืœืžืœื—ืžื”.

ื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ืœืขืฆืžืื™ ื‘ื”ืชืื ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ 
ื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ืœืขื•ื‘ื“ ืขืฆืžืื™ ืžื‘ื•ืกืก ืขืœ ื”ื”ื›ื ืกื” ื”ืžืžื•ืฆืขืช ืฉืœ ื”ืขืฆืžืื™ ืฉืขื•ื ื” ืœื”ื’ื“ืจื” ื‘ืจื‘ืข ื”ืฉื ื” ื›ืžืคื•ืจื˜ ื‘ื—ื•ืง, ืฉืžืžื ื” ืžื’ื™ืขื™ื ื“ืžื™ ื‘ื™ื˜ื•ื—. 
ืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœื”ื’ื“ืจืช ืขื•ื‘ื“ ืขืฆืžืื™ ืžืงื‘ืœ ืชื’ืžื•ืœ ืžื–ืขืจื™, ืื ื”ื•ื ืœื ืขื•ื‘ื“ ืฉื›ื™ืจ ื‘ืžืงื‘ื™ืœ, ืฉืžืขืกื™ืงื• ืžืฉืœื ืืช ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจื•.

 
ืชืฉืœื•ื ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืฉืœ ืขืฆืžืื™ ืฉืขื•ื ื” ืœื”ื’ื“ืจื”
ืžืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืœืขืฆืžืื™ ืœื ืžื ื•ื›ื™ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืื•ืžื™ ื•ื‘ืจื™ืื•ืช (ื“ืžื™ ื‘ื™ื˜ื•ื—), ื–ืืช ื‘ืฉื•ื ื” ืžื“ืžื™ ืœื™ื“ื” ืฉืžื”ื ืžื ื•ื›ื™ื ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืคื™ ืกืขื™ืฃ 53 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื‘ืฉื™ืขื•ืจ ื”ืงื‘ื•ืข ื‘ื˜ื•ืจ ื“' ื‘ืœื•ื— ื™', ืฉื”ื•ื ื ื™ื›ื•ื™ ืžืฉื›ืจ ื”ืขื•ื‘ื“ ื‘ืฉื™ืขื•ืจ ืžื•ืคื—ืช ื•ื‘ืฉื™ืขื•ืจ ืžืœื. 
ื”ืขืฆืžืื™ ืžืฉืœื ืžืงื“ืžื•ืช ืžื“ื™ ื—ื•ื“ืฉ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืฉืืžื•ืจื•ืช ืœื›ืกื•ืช ื’ื ืืช ื”ืชื’ืžื•ืœ (ื‘ื”ื ื—ื” ืฉื”ืžืงื“ืžื•ืช ืžืฉืงืคื•ืช ืืช ื”ื”ื›ื ืกื” ืฉืœ ื”ืขืฆืžืื™ ื•ืฉื”ืชื’ืžื•ืœ ืžื—ืœื™ืฃ ืืช ื”ื”ื›ื ืกื” ืฉืคื—ืชื” ื‘ืฉืœ ื”ืฉื™ืจื•ืช). ืืคืฉืจ ืœืชืงืŸ ืžืงื“ืžื•ืช ืคืขื ืื—ืช ื‘ืจื‘ืขื•ืŸ, ื›ืœื•ืžืจ, ืขื“ ืกื•ืฃ ื“ืฆืžื‘ืจ 2023.
ืžื•ืชืจ ืœืขืฆืžืื™ ืœืขื‘ื•ื“ ื•ื’ื ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื ื•ืœืงื‘ืœ ืชื’ืžื•ืœ, ืœื›ืŸ ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ื ืฉืืจ ืคืชื•ื— ื‘ื›ืœ ืชืงื•ืคืช ื”ืฉื™ืจื•ืช (ืฉื•ื ื” ืžื”ื”ืชื™ื™ื—ืกื•ืช ืœื“ืžื™ ื”ืœื™ื“ื”, ืฉื”ืจื™ ื“ืžื™ ื”ืœื™ื“ื” ืžื—ืœื™ืคื™ื ื”ื›ื ืกื” ื›ื“ื™ ืฉื”ื™ื•ืœื“ืช ืœื ืชืขื‘ื•ื“).
ื”ืขืฆืžืื™ ืžืงื‘ืœ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืคื™ ื”ื”ื›ื ืกื” ืฉืžื”ื•ื•ื” ื‘ืกื™ืก ืœื—ื™ืฉื•ื‘ ื”ืžืงื“ืžื•ืช ื”ืฉื•ื˜ืคื•ืช ืฉืœื• ื‘ืจื‘ืขื•ืŸ ืฉืงื“ื ืœืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื. ื”ืขืฆืžืื™, ื›ืืžื•ืจ, ืจืฉืื™ ืœืขื‘ื•ื“ ื‘ื–ืžืŸ ื”ืฉื™ืจื•ืช ื•ื™ืงื‘ืœ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืคื™ ื”ื‘ืกื™ืก ืœืžืงื“ืžื•ืช.
ื›ื›ืœ ืฉื—ืœ ืฉื™ื ื•ื™ ื‘ืžืงื“ืžื•ืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืื• ื‘ืžืขืžื“ ื”ืขืฆืžืื™ ื‘ืจื‘ืขื•ืŸ ืฉืงื“ื ืœืฉื™ืจื•ืช, ื”ืขืฆืžืื™ ื™ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ื•ื™ืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื‘ื”ืชืื ืœืžื™ื“ืข ื”ื—ื“ืฉ ื‘ืจื‘ืขื•ืŸ ืฉืงื“ื ืœืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื, ื›ืืžื•ืจ ื‘ืชืงื ื” 12 ืœื”ืœืŸ. 
ืœื”ืœืŸ ืžืชื•ืš ืชืงื ื” 12 ืœืชืงื ื•ืช ื”ืžืงื“ืžื•ืช:
(ื) ื’ื™ืžืœื”, ืœืžืขื˜ ื’ื™ืžืœื” ื›ืืžื•ืจ ื‘ืชืงื ื” 11, ืชื—ื•ืฉื‘ ืžื—ื“ืฉ ืขืœ ืคื™ ื”ื”ื›ื ืกื” ืฉื ืงื‘ืขื” ื‘ืฉื•ืžื” ืขืฆืžื™ืช ืœื’ื‘ื™ ืื•ืชื” ืฉื ื” ืฉื•ื˜ืคืช.
(ื‘) ืขืœ ืืฃ ื”ืืžื•ืจ ื‘ืชืงื ืช ืžืฉื ื” (ื), ื—ื•ืฉื‘ื” ืžื—ื“ืฉ ืžืงื“ืžื” ืœืคื™ ืชืงื ื” 4, ื•ื”ื”ื›ื ืกื” ืฉืขืœ ืคื™ื” ื—ื•ืฉื‘ื” ื”ืžืงื“ืžื” ืžืฉืžืฉืช ื™ืกื•ื“ ืœื—ื™ืฉื•ื‘ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืฉื˜ืจื ืฉื•ืœืžื•, ื™ื—ื•ืฉื‘ื• ืžื—ื“ืฉ ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืขืœ ืคื™ ื”ื”ื›ื ืกื” ื”ืืžื•ืจื”.

ืœืื•ืจ ื”ื "ืœ - ื—ืฉื•ื‘ ืœืฉื™ื ืœื‘ ื›ื‘ืจ ื‘ืฉืœื‘ ื–ื” ืื ื”ืžืงื“ืžื•ืช ืžืฉืงืคื•ืช ืืช ื”ื”ื›ื ืกื” ืฉืœ ื”ืขืฆืžืื™ ื‘ื™ื—ื“ ืขื ื”ืชื’ืžื•ืœ ืฉืงื™ื‘ืœ ื‘ืคื•ืขืœ ื‘ืฉื ืช 2023. ืœื’ื‘ื™ ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023, ื”ื‘ื”ืจื” ื‘ื”ืžืฉืš. 

 
ื”ืชื—ืฉื‘ื ื•ืช ืœืื—ืจ ืงื‘ืœืช ื”ืฉื•ืžื”
ื”ื”ืชื—ืฉื‘ื ื•ืช ืฉืœ ื”ืขืฆืžืื™ ืœืขื ื™ื™ืŸ ืชืฉืœื•ื ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื•ื’ื ืœื—ื™ืฉื•ื‘ ื”ืคืจืฉื™ ื”ืชื’ืžื•ืœ, ื ืขืฉื™ื ื‘ื—ื™ืฉื•ื‘ ืžืฉื•ืœื‘, ืœืื—ืจ ืฉืžื’ื™ืขื” ื”ืฉื•ืžื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืฆืจืฃ ืืช ื”ื”ื›ื ืกื•ืช ื›ืขืฆืžืื™ ื‘ืฉื•ืžื” ื‘ื™ื—ื“ ืขื ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืฉื”ืชืงื‘ืœื• ื‘ืคื•ืขืœ ื‘ืื•ืชื” ืฉื ืช ืžืก (ืœืคื™ ื”ืื™ืฉื•ืจ ืœืฆื•ืจื›ื™ ืžืก ื”ื›ื ืกื”), ืžื—ืฉื‘ ืืช ื”ืกื›ื•ื ื”ื—ื™ื™ื‘ ื‘ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืœืื—ืจ ื”ื”ืคื—ืชื” ืฉืœ ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ืžื•ืชืจื™ื ื‘ื ื™ื›ื•ื™, ื•ื‘ื”ืชืื ืœืกื›ื•ื ื”ื—ื™ื™ื‘ ื‘ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืžื—ืฉื‘ ืืช ื”ื”ืคืจืฉื™ื ื‘ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืฉืžื‘ื•ืกืกื™ื ืขืœ ืฉื ืช ื”ืฉื•ืžื”.

ื‘ื—ื™ืฉื•ื‘ ื”ืžืฉื•ืœื‘ ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื”ืชื’ืžื•ืœ ืฉื™ืชืงื‘ืœ ื‘ื™ื ื•ืืจ 2024 ื‘ืขื‘ื•ืจ ืฉื™ืจื•ืช ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023 ื™ื™ื›ืœืœ ื‘ื”ืชื—ืฉื‘ื ื•ืช ืœืฉื ืช 2024 (ืœืคื™ ื‘ืกื™ืก ืงื‘ืœืช ื”ืชื’ืžื•ืœ ื‘ืคื•ืขืœ). ืื•ืคืŸ ื”ื“ื™ื•ื•ื— ื”ืืžื•ืจ ื™ื’ืจื•ื ืœื”ืงื˜ื ืช ื”ื”ื›ื ืกื” ื”ื—ื™ื™ื‘ืช ื‘ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืฉืœ ื”ืขืฆืžืื™ ื•ืœื”ืงื˜ื ืช ื”ืชื’ืžื•ืœ ืœืฉื ืช 2023. ื”ืคืชืจื•ืŸ - ื ืžืกืจ ืฉืขืžื“ืช ืžืก ื”ื›ื ืกื” ื”ื™ื, ืฉื‘ื“ื•ืžื” ืœื“ืžื™ ื”ืœื™ื“ื” ืฉืืคืฉืจ ืœืคืจื•ืก ืœืื—ื•ืจ ื‘ื“ื•ื— ื”ืฉื ืชื™, ื›ืš ืืคืฉืจ ืœืคืจื•ืก ืœืื—ื•ืจ ื’ื ืืช ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื. ื›ืœ ื”ื”ื•ืจืื•ืช ื™ืคื•ืจืกืžื• ื‘ื”ืžืฉืš.
ืคืชืจื•ืŸ ื–ื” ืžืืคืฉืจ ืœืฆืจืฃ ืืช ื”ืชื’ืžื•ืœ ืฉื”ืชืงื‘ืœ ื‘ื™ื ื•ืืจ 2024 ืขื‘ื•ืจ ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023, ืœื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืฉืœ ืฉื ืช 2023 ื•ื‘ื”ืชืื - ืœื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืฉืœ ืฉื ืช 2023.

 
ื”ืชื—ืฉื‘ื ื•ืช ื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ ื‘ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ื•ื—ื™ืฉื•ื‘ ื™ืชืจืช ื”ืชื’ืžื•ืœ 

ืœื”ืœืŸ ืกืขื™ืคื™ ื”ื—ื•ืง ืฉืงื•ื‘ืขื™ื ืืช ืื•ืคืŸ ื”ืชืฉืœื•ื ืฉืœ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ (ืžืชื•ืš ื ื‘ื•):

276. (ื)  (1)   ืžื™ ืฉื‘ืชื›ื•ืฃ ืœืคื ื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ื”ื™ื” ืขื•ื‘ื“ ื•ื‘ืจื‘ืข ื”ืฉื ื” ืฉืงื“ื ืœืฉื™ืจื•ืชื• ืขื‘ื“ ืœืคื—ื•ืช 75 ื™ืžื™ื ืืฆืœ ืžืขื‘ื™ื“ ืื—ื“ ืื• ื‘ืžืงื•ื ืขื‘ื•ื“ื” ืื—ื“, ืื• ืžื™ ืฉืฉื›ืจื• ืžืฉืชืœื ืขืœ ื‘ืกื™ืก ืฉืœ ื—ื•ื“ืฉ ืื• ื™ื•ืชืจ, ื™ืฉืœื ืœื• ืžืขื‘ื™ื“ื• ืชืฉืœื•ื ืขืœ ื—ืฉื‘ื•ืŸ ื”ืชื’ืžื•ืœ, ื‘ืกื›ื•ื ื”ืฉื›ืจ ืฉื”ื™ื” ืžืฉื•ืœื ืœืขื•ื‘ื“ ืื™ืœื•ืœื ืฉื™ืจืช ื‘ืžื™ืœื•ืื™ื ื•ื”ื•ืกื™ืฃ ืœืขื‘ื•ื“;
(2)   ื”ืชืฉืœื•ื ื›ืืžื•ืจ ื‘ืคืกืงื” (1) ื™ืฉื•ืœื ืœื›ืœ ื”ืžืื•ื—ืจ ื‘ื™ื•ื ืฉื‘ื• ื”ื™ื” ืžืฉืชืœื ืฉื›ืจื• ืื™ืœื•ืœื ืฉื™ืจืช ื‘ืžื™ืœื•ืื™ื ื•ื”ื•ืกื™ืฃ ืœืขื‘ื•ื“;
(3)   ื“ื™ืŸ ื”ืชืฉืœื•ื ื”ืžื’ื™ืข ืœืขื•ื‘ื“ ืœืคื™ ืกืขื™ืฃ ืงื˜ืŸ ื–ื” ื›ื“ื™ืŸ ืฉื›ืจ ืขื‘ื•ื“ื”.
           (ื‘)  ืžื™ ืฉื‘ืชื›ื•ืฃ ืœืคื ื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ืœื ื”ื™ื” ืขื•ื‘ื“ ื›ืืžื•ืจ ื‘ืกืขื™ืฃ ืงื˜ืŸ (ื), ื™ืฉืœื ืœื• ื”ืžื•ืกื“ ืืช ื”ืชื’ืžื•ืœ.
           (ื’)   ื‘ื›ืœืœ 75 ื”ื™ืžื™ื, ื”ืืžื•ืจื™ื ื‘ืกืขื™ืฃ ืงื˜ืŸ (ื)(1), ื™ื•ื‘ืื• ื‘ืžื ื™ืŸ ื’ื ื™ืžื™ื ืืœื”:...

280.  (ื)  ื”ืžื•ืกื“ ื™ืขื‘ื™ืจ ืœืžืขื‘ื™ื“ ืฉืœ ืขื•ื‘ื“ ื›ืืžื•ืจ ื‘ืกืขื™ืฃ 276(ื), ืืช ืกื›ื•ื ื”ืชื’ืžื•ืœ ื”ืžื’ื™ืข ืœืขื•ื‘ื“.
           (ื‘)  ื”ืžืขื‘ื™ื“ ื™ืขื‘ื™ืจ ืœืขื•ื‘ื“ ืืช ื™ืชืจืช ื”ืชื’ืžื•ืœ; ื‘ืกืขื™ืฃ ื–ื”, "ื™ืชืจืช ื”ืชื’ืžื•ืœ" – ื”ื”ืคืจืฉ ืฉื‘ื™ืŸ ื”ืชื’ืžื•ืœ ืฉื”ื•ืขื‘ืจ ืœืžืขื‘ื™ื“ ืœืคื™ ืกืขื™ืฃ ืงื˜ืŸ (ื) ื•ื‘ื™ืŸ ื”ืชืฉืœื•ื ืฉืฉื™ืœื ืžืขื‘ื™ื“ ืœืขื•ื‘ื“ ืขืœ ื—ืฉื‘ื•ืŸ ื”ืชื’ืžื•ืœ ืœืคื™ ืกืขื™ืฃ 276(ื), ืœืžืขื˜ ืกื›ื•ื ืฉืฉื™ืœื ืœืขื•ื‘ื“ ืขืงื‘ ืขื‘ื•ื“ืชื• ืื• ืกื›ื•ื ืฉื”ื™ื” ืžืฉืœื ืœื• ื‘ื™ืŸ ืฉื”ื•ืกื™ืฃ ืœืขื‘ื•ื“ ื•ื‘ื™ืŸ ืฉื ืขื“ืจ ืžืขื‘ื•ื“ืชื•.
           (ื’)   ื“ื™ืŸ ื™ืชืจืช ื”ืชื’ืžื•ืœ ื›ื“ื™ืŸ ืฉื›ืจ ืขื‘ื•ื“ื”, ื•ื”ืžืขื‘ื™ื“ ื™ืขื‘ื™ืจื• ืœืขื•ื‘ื“ ืœื›ืœ ื”ืžืื•ื—ืจ ื‘ื™ื•ื ืฉื‘ื• ื”ื™ื” ืžืฉืชืœื ืฉื›ืจื• ืฉืœ ื”ืขื•ื‘ื“ ื‘ืขื“ ื”ื—ื•ื“ืฉ ืฉื‘ื• ื”ื•ืขื‘ืจ ื”ืชื’ืžื•ืœ ืœืžืขื‘ื™ื“ ื›ืืžื•ืจ ื‘ืกืขื™ืฃ ืงื˜ืŸ (ื).
 
ื”ืžืขืกื™ืง ืžืฉืœื ืืช ื”ืชื’ืžื•ืœ ืœืขื•ื‘ื“ ื‘ืฉื ื™ ืฉืœื‘ื™ื
1.  ืžืฉืœื ืืช ื”ืฉื›ืจ ื”ืจื’ื™ืœ.
2.  ืžืฉืœื ืืช ื™ืชืจืช ื”ืชื’ืžื•ืœ, ืœืื—ืจ ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื—ื–ื™ืจ ืืช ื”ืชื’ืžื•ืœ ืœืžืขืกื™ืง (ืœืฉื™ื ืœื‘, ืฉื”ืžืขืกื™ืง ืจื•ืฉื ืืช ื™ืชืจืช ื”ืชื’ืžื•ืœ ื›ื”ืคืจืฉื™ ืฉื›ืจ ืœื—ื•ื“ืฉ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื, ืฉืขื‘ื•ืจื• ื”ืชืงื‘ืœ ื”ืชื’ืžื•ืœ).

ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื•ื‘ืข ืื™ืš ืžื—ื•ืฉื‘ ื”ืชื’ืžื•ืœ ืฉื”ืžืขืกื™ืง ืžืงื‘ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ืจืื• ืœืขื™ืœ ืืช ืกืขื™ืคื™ ื”ื—ื•ืง ื”ืจืœื•ื•ื ื˜ื™ื™ื ืœื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืฉืœ ื”ืชื’ืžื•ืœ ืœืขื•ื‘ื“ ืฉื›ื™ืจ (270, 272, 273). ืœืชื’ืžื•ืœ ื™ืฉ ืœื”ื•ืกื™ืฃ ืืช ื”ืชื•ืกืคืช ืฉืœ ื”-40% ืื• ื™ื•ื ืื—ื“ ืœื”ืฉืœืžืช ื”ื™ืžื™ื ืœ-7 ื™ืžื™ื. ื”ืชื’ืžื•ืœ ื”ื•ื ืฉื›ืจ ืขื‘ื•ื“ื”.

ื”ื”ืชื—ืฉื‘ื ื•ืช ื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ ืœืฆื•ืจืš ืชืฉืœื•ื ื™ืชืจืช ื”ืชื’ืžื•ืœ, ื”ื›ืœื•ืœื” ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžืคื•ืจื˜ืช ื‘ืงืฆืจื” ื‘ืกืขื™ืฃ 280: "ืœืžืขื˜ ืกื›ื•ื ืฉืฉื™ืœื ืœืขื•ื‘ื“ ืขืงื‘ ืขื‘ื•ื“ืชื• ืื• ืกื›ื•ื ืฉื”ื™ื” ืžืฉืœื ืœื• ื‘ื™ืŸ ืฉื”ื•ืกื™ืฃ ืœืขื‘ื•ื“ ื•ื‘ื™ืŸ ืฉื ืขื“ืจ ืžืขื‘ื•ื“ืชื•". ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2020 ืื™ื’ืจืช ื”ืžืคืจื˜ืช ืืช ืขืžื“ืชื• ื‘ื—ื™ืฉื•ื‘ ื™ืชืจืช ื”ืชื’ืžื•ืœ ืขืœ ืคื™ ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ืœืื™ื’ืจืช ืœื—ืฆื• ื›ืืŸ

ืœืขื ื™ื™ืŸ ื—ื™ืฉื•ื‘ ื™ืชืจืช ื”ืชื’ืžื•ืœ, ืจืื• ืืช ืขืžื“ืช ื”ืžื—ืœืงื” ื”ืžืฉืคื˜ื™ืช ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืื•ืงื˜ื•ื‘ืจ 2019, ื‘ื”ืžืฉืš ืœืคื ื™ื” ืฉืœ ื”ืœืฉื›ื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืื•ืชื• ื”ื–ืžืŸ, ืฉืื•ืฉืจื” ืœืคืจืกื•ื ื’ื ื‘ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ":

ื”ื‘ื”ืจื” ืžื™ื•ื 6.10.2019 ืžืืช ื”ืžื—ืœืงื” ื”ืžืฉืคื˜ื™ืช ืฉืœ ื”ื‘ื™ื˜ื•ื— ืœืื•ืžื™
"ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืื™ืŸ ื”ื•ืจืื” ืžืคื•ืจืฉืช ื›ื™ืฆื“ ืœื—ืฉื‘ ืืช ื™ืชืจืช ื”ืชื’ืžื•ืœ ื•ืขืœ ื›ืŸ ืžืฉืžื“ื•ื‘ืจ ืœื“ื™ื“ื• ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืœื”ืœืŸ: ื”ืžื•ืกื“) ื‘ื™ื—ืกื™ื ืฉื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ ื•ื”ื“ื‘ืจ ืชืœื•ื™, ื‘ื™ืŸ ื”ื™ืชืจ, ื‘ื“ื™ื ื™ ื”ืขื‘ื•ื“ื” (ื—ื•ืงื™ ื”ืžื’ืŸ) ื”ื—ืœื™ื ืขืœ ื™ื—ืกื™ ื”ืขื‘ื•ื“ื” (ืœืจื‘ื•ืช ื”ืกื›ืžื™ื ืงื™ื‘ื•ืฆื™ื™ื ื•ืื™ืฉื™ื™ื), ืื™ืŸ ื”ื•ื ืžื ื—ื” ืืช ื”ืžืขืกื™ืงื™ื ื›ื™ืฆื“ ืœื—ืฉื‘ ืืช ื™ืชืจืช ื”ืชื’ืžื•ืœ.
ืขื ื–ืืช, ื ืกื‘ ืชืฉื•ืžืช ืœื‘ื›ื ืœื›ืš ืฉื”ื”ื—ืœื˜ื” ื‘ื“ื‘ืจ ืžืกืคืจ ื”ื™ืžื™ื ื‘ื”ื ื™ืฉ ืœื—ืœืง ืืช ื”ืฉื›ืจ ื”ื—ื•ื“ืฉื™, ืฆืจื™ื›ื” ืœื”ืœื•ื ืืช ื”ื”ื—ืœื˜ื” ื‘ื“ื‘ืจ ืžืกืคืจ ื”ื™ืžื™ื ื”ืžื ื•ื›ื” ืžื”ืขื•ื‘ื“ ื‘ื’ื™ืŸ ืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื
; ื›ืœื•ืžืจ – ืื ืœืžืฉืœ ื™ืฆื ื”ืขื•ื‘ื“ ืœืฉื™ืจื•ืช ืžื™ืœื•ืื™ื ืจืฆื™ืฃ ืฉืœ ืฉื‘ื•ืข, ื‘ืžืงื•ื ืขื‘ื•ื“ื” ื”ื ื•ื”ื’ ืœื—ืฉื‘ ืืช ืฉื•ื•ื™ ื”ื™ืžื™ื ืœืคื™ ื—ืœื•ืงื” ื‘-22 (ืœืžืขื˜ ืฉื™ืฉื™-ืฉื‘ืช) ื”ืจื™ ืฉื‘ื—ื™ืฉื•ื‘ ื”ืฉื›ืจ ื”ื—ื•ื“ืฉื™, ืขืœ ืคื ื™ื•, ื™ื”ื ืขืœ ื”ืžืขืกื™ืง ืœื ื›ื•ืช 5 ื™ืžื™ื ื‘ืœื‘ื“ (ื•ืœื 7).
ืžื›ืœ ืžืงื•ื, ื›ืœ ื”ื—ืœื˜ื” ืฉืœ ื”ืžืขืกื™ืง ื‘ืขื ื™ื™ืŸ ื–ื” ืขืฉื•ื™ื” ืœื”ื™ื•ืช ืขื™ืœื” ืฉืœ ื”ืขื•ื‘ื“ ืœื‘ื™ืจื•ืจ ืžืฉืคื˜ื™ ื‘ื‘ื™ืช ื”ื“ื™ืŸ ืœืขื‘ื•ื“ื” (ื›ืฉื‘ืจื•ืจ ืฉื”ืžื•ืกื“ ืื™ื ื• ืฆื“ ืœื•)".

 
ืขื•ื‘ื“ ืฉืœื ื”ืคืกื™ื“ ืฉื›ืจ ื‘ื–ืžืŸ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื
ืขื•ื‘ื“ ืฉืขื‘ื“ ื‘ื–ืžืŸ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื ืื• ืฉื”ื›ื ืกืชื• ืœื ื ืคื’ืขื” ื‘ื–ืžืŸ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื, ื–ื›ืื™ ืœืงื‘ืœ ืžื”ืžืขืกื™ืง ื’ื ืืช ื”ืžืฉื›ื•ืจืช ื‘ืขื“ ื”ืขื‘ื•ื“ื” ื•ื’ื ืืช ื”ืชื’ืžื•ืœ ืฉืœ ืื•ืชื• ื”ื™ื•ื, ื›ืืžื•ืจ ื‘ืกืขื™ืฃ 271 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืžืชื•ืš ื ื‘ื•). 

271. (ื) ืžื™ ืฉืžืฉืจืช ื›ื—ื•ืง ื‘ืžื™ืœื•ืื™ื, ื™ืฉื•ืœื ืœื• ืชื’ืžื•ืœ ื‘ืฉื™ืขื•ืจ ื”ืืžื•ืจ ื‘ืกืขื™ืฃ 272, ื‘ืขื“ ื™ืžื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ื›ืžืคื•ืจื˜ ืœื”ืœืŸ, ืœืคื™ ื”ืขื ื™ื™ืŸ, ืืฃ ืื ื”ื›ื ืกืชื• ืœื ืคื—ืชื” ืžื—ืžืช ืฉื™ืจื•ืชื• ื›ืืžื•ืจ:...
ืขื“ื›ื•ื ื™ื ืฉื•ื ื™ื ื•ืชืžืฆื™ืช ืชื ืื™ ื”ื–ื›ืื•ืช ืœื“ืžื™ ืื‘ื˜ืœื” ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ
ืœื”ืœืŸ ืฉืœื•ืฉื” ืคืจืกื•ืžื™ื ืงื•ื“ืžื™ื ืจืœื•ื•ื ื˜ื™ื™ื:
1.  ืงื™ื–ื•ื–ื™ ื”ื›ื ืกื•ืช ื‘ืžืœื—ืžื” ืœืžื•ื‘ื˜ืœื™ื, ืขื“ื›ื•ื ื™ื ืœืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ืขื•ื“. ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 30.11.2023  ืœื—ืฆื• ื›ืืŸ
2.  ืขื“ื›ื•ื ื™ื ืฉื•ื ื™ื ื•ืชืžืฆื™ืช ืชื ืื™ ื”ื–ื›ืื•ืช ืœื“ืžื™ ืื‘ื˜ืœื” ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ. ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 16.11.2023 ืœื—ืฆื• ื›ืืŸ
3.  ื—ืœ"ืช ืจื˜ืจื•ืืงื˜ื™ื‘ื™ ื•ืื‘ื˜ืœื” ื‘ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ". ืคื•ืจืกื ื‘ืœืฉื›ื” ื‘ืชืืจื™ืš 9.11.2023 ืœื—ืฆื• ื›ืืŸ