ืœื—ืฅ ืœืงื‘ืœืช ืœื’ืจืกื” ื”ื ื’ื™ืฉื”
ืื ืื™ื ืš ืจื•ืื” ืžื™ื™ืœ ื–ื” ืœื—ืฅ ื›ืืŸ
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7.12.2023

ื—ื‘ืจื•ืช ื•ื—ื‘ืจื™ื ื™ืงืจื™ื,
 
ื‘ื™ื˜ื•ื— ืœืื•ืžื™ - ืขื“ื›ื•ื ื™ื ื‘ืžื™ืœื•ืื™ื ืœื”ื›ื ืช ืžืฉื›ื•ืจื•ืช ื ื•ื‘ืžื‘ืจ 2023 ื‘ืžืœื—ืžืช ''ื—ืจื‘ื•ืช ื‘ืจื–ืœ''
ื”ื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


ืžืื—ืœืช ื—ื’ ื—ื ื•ื›ื” ืฉืžื—
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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”ื.
ื‘ื™ื•ื ื—ืžื™ืฉื™ 23.11.2023 ื”ืชืงื™ื™ื ื™ื•ื ืขื™ื•ืŸ ื‘ื ื•ืฉื ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ.
ืœื”ืงืœื˜ื” ืฉืœ ื™ื•ื ื”ืขื™ื•ืŸ 
ืœื—ืฆื• ื›ืืŸ

ืœื”ืœืŸ ื›ืžื” ืขื“ื›ื•ื ื™ื ื‘ื ื•ืฉื ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื:

1.  ืžืงื‘ืœื™ื ืชื’ืžื•ืœ ืื•ื˜ื•ืžื˜ื™
ืžื™ ืฉืื™ื ื ืฉื›ื™ืจื™ื - ืขืฆืžืื™ื, ื›ืœ ืžื™ ืฉืื™ื ื• ืขื•ื‘ื“ (ื•ืจืฉื•ื ื›ืš ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื›ื•ืœืœ ืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœื”ื’ื“ืจื”), ืžื•ื‘ื˜ืœื™ื (ืžื•ื‘ื˜ืœื™ื ื—ื“ืฉื™ื ื‘ืฉืชื™ ืคืขื™ืžื•ืช: ืžื™ื ื™ืžื•ื ื•ืœืื—ืจ ืžื›ืŸ ื”ืฉืœืžื” ืœื“ืžื™ ื”ืื‘ื˜ืœื” ืœืคื—ื•ืช).
ื”ื•ื‘ื”ืจ ื›ื™ ืขืฆืžืื™ ืฉืžืฉื ื” ืขื™ืกื•ืง ืœืขื•ื‘ื“ ืขืฆืžืื™ ื—ื™ื™ื‘ ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืฉื‘ื” ื™ื–ื™ืŸ ืืช ืกื•ื’ ื”ืขื™ืกื•ืง ื•ืืช ื”ืชืงื•ืคื”.
ืฉื›ื™ืจ ื•ืขืฆืžืื™ - ืฉื”ืžืฉื›ื•ืจืช ืฉืœื• ืขืœืชื” ื‘ืื—ื“ ืื• ื™ื•ืชืจ ืžื”ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023 ืžืขืœ ื”ืกื›ื•ื ืฉืœ 6,455 ืฉ"ื— ื‘ื›ืœ ื—ื•ื“ืฉ, ืืžื•ืจ ืœืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื›ืขืฆืžืื™ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™. ืžื™ ืฉืœื ืžืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™, ืืžื•ืจ ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.

2.  ืขื•ื‘ื“ื™ื ืฉื›ื™ืจื™ื ื‘ืขืœื™ ื”ื›ื ืกื” ื ืžื•ื›ื” ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ (6,455 ืฉ"ื— ื‘ื›ืœ ื—ื•ื“ืฉ) ื‘ื›ืœ ืื—ื“ ืžื”ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023 - ืœืขื•ื‘ื“ื™ื ืฉื›ื™ืจื™ื ื‘ืขืœื™ ื”ื›ื ืกื” ื ืžื•ื›ื” ืžืกื›ื•ื ืฉืœ 6,455 ืฉ"ื— ื‘ื›ืœ ื—ื•ื“ืฉ ื‘ื ืคืจื“ ืžื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023, ืฉืืฃ ืžืขืกื™ืง ืœื ืชื‘ืข ืืช ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจื ื‘ืฉื‘ื•ืขื™ื™ื ื”ืจืืฉื•ื ื™ื ืฉืœ ื ื•ื‘ืžื‘ืจ 2023, ืชืฉืœื•ื ื”ืชื’ืžื•ืœ ืขื‘ืจ ืœื—ืฉื‘ื•ื ื ื‘ื‘ื ืง ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ืœืื—ืจ ืฉื‘ื•ืขื™ื™ื ื‘ืฉืชื™ ืคืขื™ืžื•ืช (ืœืžืฉืจืชื™ื ืฉืœื ื”ื’ื™ืฉื• ืชื‘ื™ืขื” ืื™ืฉื™ืช). ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื—ื™ื›ื” ื‘ืžืฉืš ืฉื‘ื•ืขื™ื™ื ื›ื“ื™ ืฉื”ืžืขืกื™ืงื™ื ื™ืกืคื™ืงื• ืœื”ื’ื™ืฉ ืชื‘ื™ืขื•ืช ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ. ื—ืฉื•ื‘ ืœื”ื“ื’ื™ืฉ ื›ื™ ื›ื›ืœ ืฉื”ืžืขืกื™ืง ื”ื’ื™ืฉ ืชื‘ื™ืขื” ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ืื• ืฉื”ืžืขืกื™ืง ื™ื’ื™ืฉ ื›ืขืช ืชื‘ื™ืขื” ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ, ืœืขื•ื‘ื“ ื™ื™ื•ื•ืฆืจ ื—ื•ื‘. ืžืฉืจืช ืฉืœื ืงื™ื‘ืœ ืืช ื”ืชื’ืžื•ืœ ืžื”ืžืขืกื™ืง ืื• ื‘ืžื”ืœืš ื”ืื•ื˜ื•ืžื˜ื™, ื™ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.
ื”ื•ื‘ื”ืจ ืœืื—ืจื•ื ื” ื›ื™ ื›ืœ ื”ืขื•ื‘ื“ื™ื ื‘ืฉื›ืจ ื”ื ืžื•ืš ื›ืืžื•ืจ, ื™ืงื‘ืœื• ื’ื ืขื‘ื•ืจ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ ืชื’ืžื•ืœ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ื‘ืžื”ืœืš ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ, ื›ืœ ืขื•ื“ ืืฃ ืžืขืกื™ืง ืœื ืชื‘ืข ื‘ืขื‘ื•ืจื ืืช ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจ ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ.
3. ืชื‘ื™ืขื•ืช ืžืขืกื™ืงื™ื ื™ื“ื ื™ื•ืช ื‘ืœ/ 501 - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื—ืกื ืืช ื”ืืคืฉืจื•ืช ืœืฉืœื•ื— ืชื‘ื™ืขื•ืช ื™ื“ื ื™ื•ืช ื“ืจืš ืืชืจ ื”ืื™ื ื˜ืจื ื˜, ื’ื ืขื‘ื•ืจ ืชืงื•ืคื•ืช ื™ืฉื ื•ืช. ื™ืฉ ืœืฉืœื•ื— ืชื‘ื™ืขื” ืœืชืงื•ืคื” ืงื•ื“ืžืช ื“ืจืš ื›ืชื•ื‘ืช ืžื™ื™ืœ ื™ื™ืขื•ื“ื™ืช, ืฉื”ื™ื avishais@nioi.gov.il
4.  ื”ืฉืœืžืช ืžืฉื›ื•ืจืช ืœืชื’ืžื•ืœ ื”ืžื–ืขืจื™ - ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืฉืžืฉืชื›ืจ ืกื›ื•ื ื ืžื•ืš ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ืฉื”ื•ื 300.61 ืฉ"ื— ืœื™ื•ื ื‘ืžืœื—ืžื”, ืฉืžืงื‘ืœ ืชื’ืžื•ืœ ืžื”ืžืขืกื™ืง, ื”ืžืขืกื™ืง ืืžื•ืจ ืœื”ืฉืœื™ื ืืช ื”ืžืฉื›ื•ืจืช ืฉืœื• ืœืกื›ื•ื ื”ืชื’ืžื•ืœ ื”ื™ื•ืžื™ ื”ืžื–ืขืจื™ ื”ื—ื“ืฉ ื‘ื›ืœ ื™ื•ื ืฉื‘ื• ื”ื•ื ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื (ื”ืžืขืกื™ืง ืžืงื‘ืœ ื‘ื—ื–ืจื” ืืช ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™). ื”ืžืขืกื™ืง ืžืฉืœื ืืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืขืœ ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื•ืžืฉืœื ื”ืคืจืฉื•ืช ืœืคื ืกื™ื” ืœืคื™ ื”ืฉื›ืจ ื”ืจื’ื™ืœ ื›ืืžื•ืจ ื‘ืกืขื™ืฃ 283 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ืกืขื™ืฃ 276(ื)(3) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื•ื‘ืข ื›ื™ ื“ื™ืŸ ื”ืชืฉืœื•ื ื”ืžื’ื™ืข ืœืขื•ื‘ื“ ืœืคื™ ืกืขื™ืฃ ืงื˜ืŸ ื–ื” ื›ื“ื™ืŸ ืฉื›ืจ ืขื‘ื•ื“ื”. ืกืขื™ืฃ 280(ื’) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื•ื‘ืข ื›ื™ ื“ื™ืŸ ื™ืชืจืช ื”ืชื’ืžื•ืœ ื›ื“ื™ืŸ ืฉื›ืจ ืขื‘ื•ื“ื”.
ื‘ื™ืžื™ื ืืœื” ื“ื ื™ื ื‘ื›ื ืกืช ืขืœ ืคื™ืฆื•ื™ ืœืžืขืกื™ืงื™ื ืขืœ ื—ืœืง ื”ืžืขืกื™ืง ื‘ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ื”ืคื ืกื™ื”. 
5.  ื”ื’ืฉืช ืชื‘ื™ืขื•ืช ืขืœ ื™ื“ื™ ื”ืžืขืกื™ืงื™ื - ื‘ืชื™ ื”ืชื•ื›ื ื” ืžืืคืฉืจื™ื ืœื”ื’ื™ืฉ ืชื‘ื™ืขื•ืช ืฉืœ ืžืขืกื™ืงื™ื ื“ืจืš ืžืขืจื›ืช ืงืฉืจื™ื ืขืกืงื™ื™ื (B2B) ืื• ื“ืจืš ืžืขืจื›ืช ื”ืฉื›ืจ (WCF). ื›ื›ืœ ืฉื”ืขื•ื‘ื“ ืžืฉืจืช ื‘ื›ืœ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ, ื™ืฉ ืœืจืฉื•ื ื‘ืชื‘ื™ืขื” ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ ืืช ื›ืœ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ. ืื ืขื•ื‘ื“ ืžืฉืจืช ื‘ืฉืชื™ ืชืงื•ืคื•ืช ื ืคืจื“ื•ืช, ื”ืžืขืกื™ืง ืžื’ื™ืฉ ืฉืชื™ ืชื‘ื™ืขื•ืช, ื›ืžื• ื‘ืฉื’ืจื”. ื‘ื–ืžืŸ ื”ืžืœื—ืžื” ืื™ืŸ ืฆื•ืจืš ืœืฆืจืฃ ื˜ื•ืคืก 3010. 
ืชื–ื›ื•ืจืช - ื‘ืชื‘ื™ืขื” ืฉืœ ืžืขืกื™ืง ืœืชื’ืžื•ืœ ืžื™ืœื•ืื™ื ืื™ืŸ ืœืฉื“ืจ ื˜ื•ืคืก 100 ื™ื™ืขื•ื“ื™.

ืžืขืจื›ืช ื”ืžื™ืœื•ืื™ื ื”ื—ื“ืฉื” ื”ืžืงื•ื•ื ืช ืœืชื‘ื™ืขืช ืชื’ืžื•ืœ ืฉืœ ืžืขืกื™ืงื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ื”ืžืขืจื›ืช ืžืืคืฉืจืช ืœืชื‘ื•ืข ื‘ื›ืœ ืคืขื ืงื‘ื•ืฆื” ืฉืœ ืขื“ 10 ืขื•ื‘ื“ื™ื, ืœืœื ืžืกื™ืจืช ืžื™ื“ืข ืขืœ ืชืงื•ืคื•ืช ื”ืฉื™ืจื•ืช ื•ืขืœ ื”ืžืฉื›ื•ืจื•ืช. ื›ื›ืœ ืฉื™ืฉ ื™ื•ืชืจ ืžืฉืจืชื™ื ื‘ืื•ืชื• ืชื™ืง ื ื™ื›ื•ื™ื™ื, ื™ืฉ ืœื”ื’ื™ืฉ ื‘ื›ืžื” ืงื‘ื•ืฆื•ืช. ืืคืฉืจ ืœืขื“ื›ืŸ ื‘ืžืขืจื›ืช ืืช ื—ืฉื‘ื•ืŸ ื”ื‘ื ืง ืฉืœ ื”ืžืขืกื™ืง. ื™ืฉ ืœื”ืงืคื™ื“ ืœืจืฉื•ื ืขื•ื‘ื“ ืฉืฉื™ื™ืš ืœืื•ืชื• ืชื™ืง ื”ื ื™ื›ื•ื™ื™ื.
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ื”ื•ืจืื•ืช ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ืœืžืขืกื™ืง ื‘ืขื‘ื•ืจ ืขื•ื‘ื“ ืฉืžืžืฉื™ืš ืืช ื”ืฉื™ืจื•ืช ืžื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023:
1.  ืื™ืŸ ืฆื•ืจืš ืœืžืœื ืืช ืคืจื˜ื™ ื”ืขื•ื‘ื“ื™ื ืฉื ืžืฆืื™ื ื‘ืฉื™ืจื•ืช ืžื™ืœื•ืื™ื ืฉืคืจื˜ื™ื”ื ื”ื•ืขื‘ืจื• ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืขื‘ื•ืจ ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ. ื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ื™ื•ืขื‘ืจ ืœืžืขืกื™ืง ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ื‘ืชื—ื™ืœืช ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ, ืœืœื ืฆื•ืจืš ื‘ื”ื’ืฉืช ืชื‘ื™ืขื”.
2.  ื™ืฉ ืœืžืœื ื‘ืืชืจ ื”ื™ื™ืขื•ื“ื™ ืœืชืฉืœื•ื ืจืง ืืช ืคืจื˜ื™ ื”ืขื•ื‘ื“ื™ื ื”ื—ื“ืฉื™ื ืฉื™ืฆืื• ืœืžื™ืœื•ืื™ื ื•ืฉื“ื•ื•ื—ื• ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™ ืœืคื ื™ ื”ื’ืฉืช ื”ืชื‘ื™ืขื”.

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืกืจ ื›ื™ ื‘ืžืขืจื›ืช ื”ืžืงื•ื•ื ืช ื‘ื•ื“ืงื™ื ื‘ืชื—ื™ืœืช ื›ืœ ื—ื•ื“ืฉ ื•ืžืฉืœืžื™ื ืขืœ ื›ืœ ื”ืชืงื•ืคื•ืช ื‘ื—ื•ื“ืฉ ื”ืงื•ื“ื. 


ืœืคืจืกื•ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ 
6. ืžืขืกื™ืง ืขื™ืงืจื™ ื•ืžืฉื ื™ - ื‘ืฉื’ืจื” ื”ืขื•ื‘ื“ ืžื’ื™ืฉ ื˜ื•ืคืก 3010 ืœืžืขืกื™ืง. ื”ืžืขืกื™ืง ื”ืžืฉื ื™ ืœื ืžืงื‘ืœ ืืช ื”ื˜ื•ืคืก, ืœื ืžืฉืœื ืœืขื•ื‘ื“ ืืช ื”ืชื’ืžื•ืœ ื•ืœื ืชื•ื‘ืข ืื•ืชื• ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ื”ืขื•ื‘ื“ ืžื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ื›ื“ื™ ืœืงื‘ืœ ืืช ื”ืฉืœืžืช ื”ืชื’ืžื•ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ื—ืฉื•ื‘ ืœื”ื–ื›ื™ืจ ืฉื”ืžืขืกื™ืง ื—ื™ื™ื‘ ืœืฉืœื ืžืฉื›ื•ืจืช ื‘ืขื‘ื•ืจ ื™ืžื™ ืขื‘ื•ื“ื” ื‘ื–ืžืŸ ื”ืžื™ืœื•ืื™ื.
ื›ื™ื•ื•ืŸ ืฉื‘ืžืœื—ืžื” ื”ืขื•ื‘ื“ ืœื ืžื’ื™ืฉ ืœืžืขืกื™ืง ื˜ื•ืคืก 3010, ื”ื™ื• ืžืฆื‘ื™ื ืฉืฉื ื™ ื”ืžืขืกื™ืงื™ื ืฉื™ืœืžื• ืืช ื”ืชื’ืžื•ืœ ื•ืชื‘ืขื• ืื•ืชื• ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื—ื–ืจื”. ื‘ืžืงืจื” ื›ื–ื” ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉื™ืœื ืืช ื”ืชื’ืžื•ืœ ืœืžืขืกื™ืง ืฉื”ืชื‘ื™ืขื” ืฉืœื• ื”ื’ื™ืขื” ืจืืฉื•ื ื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ื”ืžืขืกื™ืง ืงื™ื‘ืœ ื”ื•ื“ืขื”. ื”ืขื•ื‘ื“ ื—ื™ื™ื‘ ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ื›ื“ื™ ืœืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื•ืœื”ื’ื™ืข ืœื”ืกื“ืจ ืขื ื”ืžืขืกื™ืง.

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืกืจ ื›ื“ืœืงืžืŸ: ืขื•ื‘ื“ ืืฆืœ ืžืขืกื™ืง ืžืฉื ื™, ืฉืžืงื‘ืœ ืชื’ืžื•ืœ ืžื™ืœื•ืื™ื ื‘ืชื‘ื™ืขื” ืื™ืฉื™ืช, ืฉื”ื™ื” ื›ืœ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ื‘ืžื™ืœื•ืื™ื ื•ืœื ืขื‘ื“ ื›ืœืœ ื‘ื—ื•ื“ืฉ ื–ื” ื‘ื ื•ืกืฃ ืœืžื™ืœื•ืื™ื - ื”ืžืขืกื™ืง ืœื ืžื“ื•ื•ื— ืขืœื™ื• ื‘ื˜ื•ืคืก 102 ื•ื’ื ืœื ื‘ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™. 
7. ืขื•ื‘ื“ ื—ื“ืฉ ืฉืžืฉื›ื•ืจืชื• ืขื•ืœื” ืขืœ ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ - ืขื•ื‘ื“ ื›ืืžื•ืจ ืจืฉืื™ ืœื”ื’ื™ืข ืœื”ืกื›ืžื” ืขื ื”ืžืขืกื™ืง ื”ื—ื“ืฉ ืฉื”ื•ื ืžืฉืœื ืœื• ืืช ื”ืชื’ืžื•ืœ ืขืœ ืคื™ ืชืœื•ืฉื™ ื”ืฉื›ืจ ื”ืงื•ื“ืžื™ื. ื”ืขื•ื‘ื“ ื™ืžืกื•ืจ ืœืžืขืกื™ืง ืืช ืชืœื•ืฉื™ ื”ืžืฉื›ื•ืจืช ืฉืœื• ื‘ืจื‘ืขื•ืŸ ืฉืงื“ื ืœืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื ื•ื”ืžืขืกื™ืง ื™ืชื‘ืข ืืช ื”ืชื’ืžื•ืœ ืขืœ ืคื™ ืฉื›ืจื• ื”ืืžื™ืชื™. ื‘ื›ืœ ืžืงืจื” ืื—ืจ, ื”ืžืขืกื™ืง ื™ืงื‘ืœ ืชื’ืžื•ืœ ืžื–ืขืจื™ ื•ื”ืขื•ื‘ื“ ื™ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœื”ืฉืœืžื”.
8.  ืชื’ืžื•ืœ ืžื™ืœื•ืื™ื ืœืขื•ื‘ื“ ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืฉื™ืฉ ืœื• ืžืขืกื™ืง ืœืคื™ ื”ืชื•ืกืคืช ื”ืจืืฉื•ื ื” ื‘ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื, ืžื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืขืœ ื”ื›ื ืกื•ืชื™ื• ืœืคื™ ื”ืฆื•. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืฉืœื ืชื’ืžื•ืœ ืœืขื•ื‘ื“ ื–ื” ืขืœ ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื ืฉื”ื—ืœ ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023, ืื ื™ืฉ ื“ื™ื•ื•ื— ืฉืœ ื”ืžืขืกื™ืง ืœืคื™ ื”ืฆื• ืขืœ ื”ืขื•ื‘ื“ ื‘ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023.
9.  ืงืจืŸ ืœืกื™ื•ืข - ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ืฉื ืคื’ืขื• ื›ืกืคื™ืช ื‘ืžื”ืœืš ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ, ื™ื›ื•ืœื™ื ืœืคื ื•ืช ืœืงืจืŸ ืžื™ื•ื—ื“ืช ื•ืœื”ื’ื™ืฉ ื‘ืงืฉื” ืœื”ื—ื–ืจ ื›ืกืคื™. ืœืคืจื˜ื™ื ื ื•ืกืคื™ื ืœื—ืฆื• ื›ืืŸ 
10. ื”ืชื—ืฉื‘ื ื•ืช ื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ ืขืœ ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื  - ืจืื• ืœื”ืœืŸ ืืช ืขืžื“ืช ื”ืžื—ืœืงื” ื”ืžืฉืคื˜ื™ืช ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉืคื•ืจืกืžื” ื‘ืœืฉื›ื” ื‘ืฉื ืช 2019: 

ื”ืชื—ืฉื‘ื ื•ืช ื‘ื™ืŸ ื”ืžืขืกื™ืง ืœืขื•ื‘ื“ - ื”ื‘ื”ื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•)".
11. ื”ืคื—ืชืช ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืฉืงื™ื‘ืœ ื”ืžืขืกื™ืง ืžื”ื•ืฆืื•ืช ื”ืฉื›ืจ, ืœืขื ื™ื™ืŸ ืคื™ืฆื•ื™ื™ื ืžืžืก ื”ื›ื ืกื” ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ
ืœืขื ื™ื™ืŸ ื—ื™ืฉื•ื‘ ื”ืคื™ืฆื•ื™, ืœืคื™ ืกืขื™ืฃ 7.9 ื‘ื”ื•ืจืืช ื”ื‘ื™ืฆื•ืข 2/2023 ืฉืœ ืจืฉื•ืช ื”ืžืกื™ื ื‘ื”ืชืื ืœื—ื•ืง ื”ืชื•ื›ื ื™ืช ืœืกื™ื•ืข ื›ืœื›ืœื™ ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ, ืœืื—ืจ ืฉื ืงื‘ืข ืžื”ืŸ ื”ื•ืฆืื•ืช ื”ืฉื›ืจ ื‘ืชืงื•ืคืช ื”ื–ื›ืื•ืช, ื™ื•ืคื—ืชื• ืžื”ื•ืฆืื•ืช ื”ืฉื›ืจ ืกื›ื•ืžื™ื ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉื™ืœื ืœืžืขืกื™ืง ืœืฉื ื”ื—ื–ืจ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืฉื”ืžืขืกื™ืง ืฉื™ืœื ืœืขื•ื‘ื“, ืœืคื™ ืคืจืง ื™"ื‘ ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžืื—ืจ ื•ื”ืžืขืกื™ืง ืœื ื ื•ืฉื ื‘ื ื˜ืœ ื”ืชืฉืœื•ื ืฉืœ ืฉื›ืจ ื–ื”, ืฉื›ืŸ ื”ื•ื ืžืงื‘ืœ ืขืœ ื›ืš ืฉื™ืคื•ื™ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
ืื™ืฉื•ืจ ืขืœ ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ืœืฆื•ืจืš ื”ืคื—ืชืช ื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ืืคืฉืจ ืœืจืื•ืช ื‘ืžืขืจื›ืช ื”ืžื™ื™ืฆื’ื™ื.
ืœืคืจืกื•ื ืฉืœ ื”ืœืฉื›ื” ื‘ื ื•ื’ืข ืœืคื™ืฆื•ื™ ื•ืœื”ื•ืจืื•ืช ื”ื‘ื™ืฆื•ืข ืžื™ื•ื 20.11.2023
 ืœื—ืฆื• ื›ืืŸ 
ื”ื•ื“ืขื•ืช ื—ืฉื•ื‘ื•ืช ื‘ืžืขืจื›ืช ื”ืžื™ื™ืฆื’ื™ื ื”ืงืฉื•ืจื•ืช ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื

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ืชื‘ื™ืขื•ืช ืžื™ืœื•ืื™ื - ื”ืงืœื” ื ื•ืกืคืช ืœืžืขืกื™ืงื™ื ืงื˜ื ื™ื ืืฉืจ ื”ื’ื™ืฉื• ืชื‘ื™ืขื” ื‘ืืžืฆืขื•ืช ื”ืœื™ื ืง ื”ืžืฆ"ื‘ ื‘ืืชืจ ื‘ื˜ื•ื— ืœืื•ืžื™
ืขื‘ื•ืจ ื”ืชืฉืœื•ื ืœื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ – ืื™ืŸ ืฆื•ืจืš ืœื“ื•ื•ื— ืืช ืคืจื˜ื™ ื”ืขื•ื‘ื“ื™ื ืฉื ืžืฆืื™ื ื‘ืฉื™ืจื•ืช ืžื™ืœื•ืื™ื ื•ืฉื”ืขื‘ืจืชื ืืœื™ื ื• ืืช ืคืจื˜ื™ื”ื ื‘ื—ื•ื“ืฉ ืฉืขื‘ืจ (ืื•ืงื˜ื•ื‘ืจ), ื”ืชืฉืœื•ื ื™ืชื‘ืฆืข ืื•ื˜ื•ืžื˜ื™ืช. ืชืฉืœื•ื ืขื‘ื•ืจ ืขื•ื‘ื“ื™ื ื—ื“ืฉื™ื - ืขืœื™ื›ื ืœืžืœื ื‘ืืชืจ ื”ื™ื™ืขื•ื“ื™ ืœืชืฉืœื•ื ืจืง ืืช ืคืจื˜ื™ื ืฉืœ ืขื•ื‘ื“ื™ื ื—ื“ืฉื™ื ืฉื™ืฆืื• ืœืžื™ืœื•ืื™ื ืœืื—ืจื•ื ื” ื•ืฉืœื ื“ื™ื•ื•ื—ืชื ืขืœื™ื”ื ืขื“ ื›ื” ื•ืœื•ื•ื“ื ืฉืฉื™ื“ืจืชื ืขื‘ื•ืจื ืืช ื”ืฉื›ืจ ื”ื—ื•ื“ืฉื™ (ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™) ืœื—ื•ื“ืฉื™ื 7-10.2023 ืœืคื ื™ ื”ื’ืฉืช ื”ืชื‘ื™ืขื”.  ืžืฆ"ื‘ ื”ืงื™ืฉื•ืจ ืœืืชืจ ื”ื™ื™ืขื•ื“ื™ ืขื‘ื•ืจ ื”ื—ื–ืจ ื’ืžื•ืœ ื”ืžื™ืœื•ืื™ื ืœืžืขืกื™ืงื™ื https://www.btl.gov.il/about/news/Pages/MarctMkovnet.aspx 
ื˜ืœืคื•ืŸ ืœื‘ื™ืจื•ืจื™ื: ืžื•ืงื“ ืžืขืกื™ืงื™ื 02-5393722

ืงืœื™ื˜ืช ืฉื•ืžื•ืช ื‘ืื•ืคืŸ ื™ื“ื ื™
ืขืงื‘ ื”ืžืฆื‘ ื”ื‘ื™ื˜ื—ื•ื ื™, ื‘ื•ืฆืขื” ื”ืงืคืื” ืฉืœ ืงืœื™ื˜ืช ืฉื•ืžื•ืช ืžืžืก ื”ื›ื ืกื” ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™, ื–ืืช ืขืœ ืžื ืช ืœืžื ื•ืข ื™ืฆื™ืจืช ื—ื™ื•ื‘ื™ื ื—ื“ืฉื™ื ื‘ืขืช ื”ื–ื•. ืื•ืœื ื ื™ืชืŸ ื™ื”ื™ื” ืขืœ ืคื™ ื‘ืงืฉืชื›ื ืœื”ื–ื™ืŸ ืืช ื”ืฉื•ืžื” ื‘ืื•ืคืŸ ื™ื“ื ื™. ืœืฉื ื›ืš ืขืœื™ื›ื ืœืฉืœื•ื— ืืช ื”ืฉื•ืžื” ืœืคืงื™ื“ ื”ื’ื‘ื™ื™ื” ื”ืžื˜ืคืœ ื‘ืกื ื™ืฃ ื‘ืืžืฆืขื•ืช "ืฉืœื™ื—ืช ืžืกืžื›ื™ื" ื‘ืžืขืจื›ืช ื™ื™ืฆื•ื’ ืœืงื•ื—ื•ืช.

ืฉื™ืžื• ืœื‘ ื‘ื‘ืงืฉื” ืœื”ื•ื“ืขื” ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื”ืงืฉืจ ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื - ื‘ืžื•ืขื“ ืขืจื™ื›ืช ื”ืคืจืฉื™ ื“ืžื™ ื‘ื™ื˜ื•ื— ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืขืงื‘ื•ืช ืงื‘ืœืช ืฉื•ืžื”, ื ืขืจื›ืช ื’ื ื”ืชื—ืฉื‘ื ื•ืช ืฉืœ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืขืฆืžืื™ื ืœืฉื ืช ื”ืฉื•ืžื”. 
ืชื ืื™ ื”ื–ื›ืื•ืช ืœืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ืœืžื’ื•ื™ื™ืกื™ ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ" - ืกืงื™ืจื” ื›ืœืœื™ืช

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ื‘ืขืงื‘ื•ืช ื”ืžืœื—ืžื” ื•ืœืื•ืจ ื’ื™ื•ืก ื”ืžื™ืœื•ืื™ื ื”ื ืจื—ื‘, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžืฉืจื“ ื”ื‘ื™ื˜ื—ื•ืŸ ื•ื”ื—ืฉื‘ ื”ื›ืœืœื™ ื‘ืžืฉืจื“ ื”ืื•ืฆืจ ื”ื’ื™ืขื• ืœืกื™ื›ื•ื ืžืชื•ื•ื” - ืขืœ ืชืฉืœื•ื ื‘ื’ื™ืŸ ืชืงื•ืคืช ื”ืžื™ืœื•ืื™ื ืœืคื™ ื”ื”ื›ื ืกื” ื”ืจื™ืืœื™ืช, ื”ื—ืœ ืžืชื—ื™ืœืช ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ื•ืœื ื‘ืชื•ื ืชืงื•ืคืช ื”ืฉื™ืจื•ืช ื›ืคื™ ืฉื ืขืฉื” ืขื“ ื”ื™ื•ื. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืื™ืฉื•ืจ ืžืฆื”"ืœ ืขืœ ืžืกืคืจ ื™ืžื™ ื”ืžื™ืœื•ืื™ื ืฉืœ ื”ืขื•ื‘ื“ื™ื ื‘ืฆื• 8 ื‘ื›ืœ ื—ื•ื“ืฉ, ื”ื—ืœ ืžืชื—ื™ืœืช ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023.

ืชืงื•ืคืช ื”ืฉื™ืจื•ืช ืฉื™ืฉ ืœื”ื–ื™ืŸ ื‘ืชื‘ื™ืขื” ืฉืžื’ื™ืฉื™ื ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ, ืฉืœื ื ืขืฉื™ืช ื‘ืžืขืจื›ืช ื”ืžืงื•ื•ื ืช ื”ื—ื“ืฉื” ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื”ื™ื ืชืืจื™ืš ื”ืชื—ืœื” ืœื›ืœ ืžืฉืจืช ืœืคื™ ื”ืขื ื™ื™ืŸ, ื‘ืงื™ืจื•ื‘ ื›ื›ืœ ืฉื ื™ืชืŸ, ื•ืชืืจื™ืš ืกื™ื•ื 31.10.2023. ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ ืœืžืฉืจืช ื‘ืžืฉืš ื›ืœ ื”ื—ื•ื“ืฉ ื”ืชืงื•ืคื” ืชื”ื™ื” ืžื™ื•ื 1.11.2023 ื•ืขื“ ืžื•ืขื“ ืกื™ื•ื ื”ืฉื™ืจื•ืช ืื• 30.11.2023 ื›ืžื•ืงื“ื.
 
ืžื•ื‘ืŸ ืžืืœื™ื• ืฉื™ืฉ ืœื•ื•ื“ื ืฉืžืขืกื™ืง ืฉืชื•ื‘ืข ืืช ื”ืชื’ืžื•ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžืฉืœื ืœืขื•ื‘ื“ ืืช ื”ืžืฉื›ื•ืจืช.
ืœืคืจืกื•ืžื™ื ื”ืฉื•ื ื™ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื ื•ืฉื ื”ืžื™ืœื•ืื™ื:
ืœืžื™ื“ืข ืœืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ืœื—ืฆื• ื›ืืŸ
ืœืžื™ื“ืข ืœืžืขืกื™ืงื™ื ืฉื”ืขื•ื‘ื“ื™ื ืฉืœื”ื ื™ืฆืื• ืœืžื™ืœื•ืื™ื ืœื—ืฆื• ื›ืืŸ
ืœืจื™ื›ื•ื– ืžื™ื“ืข ื‘ื ื•ืฉื ืชืฉืœื•ื ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ื‘ืžืœื—ืžื” ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
ืœื”ืกื‘ืจื™ื ื‘ื ื•ืฉื ื”ืžื™ืœื•ืื™ื ื‘ืื•ืคืŸ ื›ืœืœื™ ืœื—ืฆื• ื›ืืŸ
 
ืœืคืจืง ื™"ื‘ (ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
ืืคืฉืจ ืœืขื‘ื•ื“ ื•ื’ื ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื - ืœืคื™ ืกืขื™ืฃ 271 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžื™ ืฉืžืฉืจืช ื›ื—ื•ืง ื‘ืžื™ืœื•ืื™ื (ืขืฆืžืื™ ื•ืฉื›ื™ืจ), ื™ืฉื•ืœื ืœื• ืชื’ืžื•ืœ ื‘ืฉื™ืขื•ืจ ื”ืืžื•ืจ ื‘ืกืขื™ืฃ 272 ื‘ืขื“ ื™ืžื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื, ืืฃ ืื ื”ื›ื ืกืชื• ืœื ืคื—ืชื” ืžื—ืžืช ืฉื™ืจื•ืชื•. 
ื”ืžืขืกื™ืง ืžืฉืœื ืœืขื•ื‘ื“ ืฉืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ื”ืŸ ืฉื›ืจ ืขื‘ื•ื“ื” ื•ื”ืŸ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื ื‘ื›ืœ ื™ื•ื ืžื™ืœื•ืื™ื ืฉื‘ื• ืขื‘ื“ ื•ื‘ื›ืœ ื™ื•ื ืฉืžื’ื™ืขื” ืœื• ืžืฉื›ื•ืจืช ื’ื ืื ืœื ืขื‘ื“, ื›ืžื• ื™ืžื™ ื—ื’ ื•ื—ื•ืคืฉื” ื‘ืชืฉืœื•ื. ื›ืœื•ืžืจ, ืขื•ื‘ื“ ื”ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืžืขื‘ืจ ืœืฉืขื•ืช ื”ืขื‘ื•ื“ื”, ื™ืงื‘ืœ ืžื”ืžืขืกื™ืง ื’ื ืืช ืฉื›ืจื• ื•ื’ื ืืช ืžืœื•ื ื”ืชื’ืžื•ืœ.
ืชื’ืžื•ืœ ืžื–ืขืจื™ ื•ืชืงืจื”
ืชื’ืžื•ืœ ื”ืžื™ืœื•ืื™ื ืžืคืฆื” ืืช ื”ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ื‘ืฉืœ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื, ืœื ืคื—ื•ืช ืžืชื’ืžื•ืœ ืžื–ืขืจื™ ื•ืขื“ ืชืงืจื” ืฉื‘ื—ื•ืง.
ื”ืชื’ืžื•ืœ ื”ืžื™ืจื‘ื™ ื‘ืฉื ืช 2023 ื”ื•ื ื‘ืกืš ืฉืœ 47,465 โ‚ช ื‘ื›ืœ ื—ื•ื“ืฉ, ืื• 1,582.17 โ‚ช ืœื™ื•ื ืžื™ืœื•ืื™ื.
ืžื‘ื•ื˜ื— ื–ื›ืื™ ืœืชื’ืžื•ืœ ืœืคื—ื•ืช ื‘ืกื›ื•ื ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™, ื’ื ืื ื”ื•ื ืื™ื ื• ืขื•ื‘ื“. ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื‘ืฉื ืช 2023 ื”ื•ื ื‘ืกืš ืฉืœ 6,455 โ‚ช ื‘ื›ืœ ื—ื•ื“ืฉ, ืื• 215.17 โ‚ช ืœื™ื•ื ืžื™ืœื•ืื™ื.

ืœืชืงื•ืคืช ื”ืžืœื—ืžื” ื‘ืœื‘ื“ ืขืœื” ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ืœื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ื‘ืœื‘ื“, ื•ืœื ืœื—ื™ืฉื•ื‘ ื—ื•ื“ืฉื™ ื”ื‘ืกื™ืก, ืœืกืš ืฉืœ 300.61 ืฉ"ื— ืœื™ื•ื ืฉื™ืจื•ืช. 


ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืชื™ืงื•ืŸ ืžืก' 238 - ื”ื•ืจืืช ืฉืขื” - ื—ืจื‘ื•ืช ื‘ืจื–ืœ) (ืชื’ืžื•ืœื™ื ืœืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื), ื”ืชืฉืค"ื“-2023 ืœื—ืฆื• ื›ืืŸ
ื—ืฉื‘ื•ื ื•ืช ื‘ื ืง ืžืขื•ื“ื›ื ื™ื
ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืฉืืžื•ืจ ืœืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ืจืฆื•ื™ ืฉื™ื‘ื“ื•ืง ื‘ืืชืจ ื”ืื™ืฉื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืื ื—ืฉื‘ื•ืŸ ื”ื‘ื ืง ืฉืœื• ืžืขื•ื“ื›ืŸ. ืืคืฉืจ ืœืขื“ื›ืŸ ืืช ืคืจื˜ื™ ื”ื—ืฉื‘ื•ืŸ ื“ืจืš ืืชืจ ื”ืื™ื ื˜ืจื ื˜. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื•ื“ืข ืœื›ืš ืฉืœื ื›ืœ ื”ืžืฉืจืชื™ื ื™ื›ื•ืœื™ื ืœืขื“ื›ืŸ ืืช ื”ื—ืฉื‘ื•ืŸ, ื•ืœื›ืŸ ืžืงื‘ืœ ื’ื ืžื™ื“ืข ืขืœ ืคืจื˜ื™ ื”ื‘ื ืง ืžืžืงื•ืจื•ืช ื ื•ืกืคื™ื, ื‘ื”ืชืื ืœืฆื•ืจืš. 
ื”ืคืจืฉื” ืœืคื ืกื™ื” ืœืžืฉืจืช ื‘ืžื™ืœื•ืื™ื
ืกืขื™ืฃ 283 ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื—ื™ื™ื‘ ืืช ื”ืžืขืกื™ืง ืœื”ืžืฉื™ืš ื•ืœืฉืœื ืœืขื•ื‘ื“ ืฉื™ืฆื ืœืžื™ืœื•ืื™ื ืืช ื”ืชืฉืœื•ืžื™ื ืฉื ื”ื’ ืœืฉืœื ืœืงื•ืคืช ืชื’ืžื•ืœื™ื ืื• ืœืงื•ืคืช ืคื ืกื™ื” ื›ืื™ืœื• ืœื ืฉื™ืจืช ื•ื”ืžืฉื™ืš ืœืขื‘ื•ื“. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ื›ื‘ืจ ื‘ืขื‘ืจ, ืฉืขืœ ืคื™ ื—ื•ื•ืช ื“ืขืช ืžืฉืคื˜ื™ืช ืฉื”ืชืงื‘ืœื” ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื™ืฉ ืœื”ืคืจื™ืฉ ืืช ืื•ืชืŸ ื”ืคืจืฉื•ืช ืกื•ืฆื™ืืœื™ื•ืช ืืฉืจ ืžื•ืคืจืฉื•ืช ื‘ื“ืจืš ื›ืœืœ ืžื”ืฉื›ืจ ื”ืจื’ื™ืœ ืฉืœ ื”ืขื•ื‘ื“ ืœืื•ืชื” ืชืงื•ืคื”, ื•ืœื ืžืกืš ื›ืœ ื”ืชื’ืžื•ืœ ืœืคื™ ื—ื•ืง ื”ืžื™ืœื•ืื™ื. ืœื ืคื•ืจืกืžื• ื”ื•ืจืื•ืช ื—ื“ืฉื•ืช ืœืชืงื•ืคืช ื”ืžืœื—ืžื”.
ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœ ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ืœืžื™ ืฉื”ื—ืœ ืœืฉืจืช ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023
ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœ ื ืงื‘ืข ืœืคื™ ืžื•ืขื“ ื”ืชื—ืœืช ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื. ื›ืœื•ืžืจ, ืžื™ ืฉื”ื—ืœ ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023, ืžืžืฉื™ืš ืœืงื‘ืœ ืชื’ืžื•ืœ ืœืคื™ ืื•ืชื ื—ื•ื“ืฉื™ ื‘ืกื™ืก ืฉื”ื™ื• ืœื• ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023.
ืœื ืžืฉื•ืœืžืช ื‘ืฉืœื‘ ื–ื” ืชื•ืกืคืช ืฉืœ 40% ืชื’ืžื•ืœ ืœื™ืžื™ื ื‘ื•ื“ื“ื™ื
ืœืคื™ ืกืขื™ืฃ 271 ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืชืฉืœื•ื ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจ ืฉื™ืจื•ืช ืจืฆื•ืฃ ืฉืœ ืขื“ 6 ื™ืžื™ื, ืื• ืฉืื™ืจื™ืช ืฉืœ ืžืกืคืจ ื™ืžื™ ืฉื™ืจื•ืช ืจืฆื•ืคื™ื ื‘ื ื™ื›ื•ื™ ื›ืคื•ืœื•ืช ืฉืœ 7 ื”ื•ื:
·         ื‘ื’ื™ืŸ ืขื“ ื—ืžื™ืฉื” ื™ืžื™ ืฉื™ืจื•ืช ืจืฆื•ืคื™ื ืžืฉื•ืœื ื”ืชื’ืžื•ืœ ื‘ืชื•ืกืคืช 40% (ืื™ืŸ ืชื•ืกืคืช ืฉืœ 40% ื‘ืฉื™ืจื•ืช ื—ืฆื™ ื™ื•ืžื™).
·         ื›ื›ืœ ืฉื”ื™ื• ื‘ื—ื™ืฉื•ื‘ ืฉื™ืฉื” ื™ืžื™ื: ืžืฉื•ืœื ื”ืชื’ืžื•ืœ ื‘ืชื•ืกืคืช ื™ื•ื ืื—ื“.
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื ืžืฉืœื ื‘ืฉืœื‘ ื–ื” ืืช ืชื•ืกืคืช ื”ื™ืžื™ื ื”ื‘ื•ื“ื“ื™ื ื‘ืชืงื•ืคื•ืช ื”ืฉื™ืจื•ืช ื‘ืžืœื—ืžื” (ืœื ื™ื“ื•ืข ื›ืžื” ื™ืžื™ ืžื™ืœื•ืื™ื ื™ื”ื™ื• ืœื›ืœ ืžืฉืจืช). ืชื•ืกืคืช ื–ื• ืชืฉื•ืœื ื‘ืื•ืคืŸ ื™ื–ื•ื ืขืœ ื™ื“ื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœืœื ืฆื•ืจืš ื‘ื”ื’ืฉืช ืชื‘ื™ืขื” ืœืื—ืจ ืกื™ื•ื ื”ืžืœื—ืžื”, ื•ืœืื—ืจ ืฉื›ืœ ื”ืชื‘ื™ืขื•ืช ื™ื•ื’ืฉื•.
ื”ืชืฉืœื•ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืชื‘ืฆืข ื›ื“ืœืงืžืŸ:

ืขืฆืžืื™ื ื•ืžื™ ืฉืื™ื ื ืขื•ื‘ื“ื™ื - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ื‘ืืชืจ ืฉืœื• ืฉืžื™ ืฉืงื™ื‘ืœ ืืช ื”ืชื’ืžื•ืœ ืฉืœ ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ ืื•ื˜ื•ืžื˜ื™ืช ืœื—ืฉื‘ื•ืŸ ื”ื‘ื ืง, ื™ืงื‘ืœ ื’ื ืืช ื”ืชื’ืžื•ืœ ืฉืœ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ื‘ืชื—ื™ืœืช ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023.
ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ืฉืขื“ื™ื™ืŸ ืœื ืงื™ื‘ืœ ืืช ื”ืชื’ืžื•ืœ ืฉืœ ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ ื•ืžื™ ืฉื”ืชื—ื™ืœ ืœืฉืจืช ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ, ืฉืœื ื™ืงื‘ืœื• ืืช ื”ืชื’ืžื•ืœ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ืขื“ 10.12.2023, ื™ื’ื™ืฉื• ืชื‘ื™ืขื” ืื™ืฉื™ืช ื“ืจืš ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. 
ืœืคืจืกื•ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ 
 
ื‘ืฉื’ืจื” ื•ื’ื ื”ื™ื•ื ืขืฆืžืื™ื ืžืงื‘ืœื™ื ืืช ื”ืชืฉืœื•ื ืื•ื˜ื•ืžื˜ื™ืช, ืžืกืคืจ ื™ืžื™ื ืœืื—ืจ ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืืช ื”ืจืฉื™ืžื” ืžืฆื”"ืœ.

ืื–ืจื—ื™ื ืฉืœื ืขื•ื‘ื“ื™ื ื•ืกื˜ื•ื“ื ื˜ื™ื, ืžืงื‘ืœื™ื ืืช ื”ืชื’ืžื•ืœ ืื•ื˜ื•ืžื˜ื™ืช ืœืœื ื”ื’ืฉืช ืชื‘ื™ืขื”, ื›ืคื•ืฃ ืœื›ืš ืฉื”ื ืจืฉื•ืžื™ื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื›ืœื ืขื•ื‘ื“ื™ื. ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ืฉืื™ื ื ืขื•ื‘ื“ื™ื ืžืงื‘ืœื™ื ืชื’ืžื•ืœ ืžื–ืขืจื™, ืืœื ืื ื”ื ื’ื•ืจืจื™ื ื”ื›ื ืกื•ืช ืœืคื™ ืกืขื™ืฃ 279 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.

ื ื•ืชื ื™ ืฉื™ืจื•ืช ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ืžืงื‘ืœื™ื ืืช ื”ืชื’ืžื•ืœ ื›ืขืฆืžืื™ื ืขืœ ืคื™ ื”ื‘ืกื™ืก ืœืžืงื“ืžื•ืช ืฉื”ื ืžืฉืœืžื™ื ื‘ืื•ืคืŸ ืฉื•ื˜ืฃ, ื•ื™ื›ื•ืœื™ื ืœืชื‘ื•ืข ืืช ื”ืชื’ืžื•ืœ ื‘ืชื‘ื™ืขื” ืื™ืฉื™ืช ื‘ืขื‘ื•ืจ ื”ื”ื›ื ืกื•ืช ืฉื ื•ื›ื• ืžื”ืŸ ื“ืžื™ ื‘ื™ื˜ื•ื— ืœืคื™ ื”ืฆื• ื•ื“ื•ื•ื—ื• ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023. ื”ื”ืชื—ืฉื‘ื ื•ืช ืœื’ื‘ื™ ืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื ื ืขืฉื™ืช ืœืื—ืจ ืงื‘ืœืช ื”ืฉื•ืžื” ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. 


ืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœื”ื’ื“ืจื” ืžืงื‘ืœ ืชื’ืžื•ืœ ืžื–ืขืจื™, ื›ืœื ืขื•ื‘ื“. 

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืฉืœื ืœืขื•ื‘ื“ื™ื ืขืฆืžืื™ื™ื (ืฉืขื•ื ื™ื ืœื”ื’ื“ืจืช ืขื•ื‘ื“ ืขืฆืžืื™) ืืช ื”ืชื’ืžื•ืœ ื‘ื”ืชืื ืœื‘ืกื™ืก ืฉืœืคื™ื• ื”ื ืžืฉืœืžื™ื ืืช ื”ืžืงื“ืžื•ืช ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืœืื—ืจ ืฉืžืชืงื‘ืœ ื”ืงื•ื‘ืฅ ืžืฆื”"ืœ. ื›ื›ืœ ืฉืขื•ื‘ื“ ืขืฆืžืื™ ืžืขื“ื›ืŸ ืžืงื“ืžื•ืช ืื• ืžืฉื ื” ืขื™ืกื•ืง ื•ื”ื•ืคืš ืœืขื•ื‘ื“ ืขืฆืžืื™ (ื‘ื”ื’ื“ืจื”), ืขืœื™ื• ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœื”ืคืจืฉื™ื. ืื™ืŸ ืฆื•ืจืš ืœื—ื›ื•ืช ืœื”ืชื—ืฉื‘ื ื•ืช ื‘ืฉื•ืžื”, ื›ืืžื•ืจ ื‘ืชืงื ื” 12 ืœื”ืœืŸ.
ื”ื”ืชื—ืฉื‘ื ื•ืช ืฉืœ ื”ืขืฆืžืื™ ื’ื ืœืขื ื™ื™ืŸ ืชืฉืœื•ื ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื•ื’ื ืœืขื ื™ื™ืŸ ื—ื™ื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, ื’ื ืœืฆื•ืจื›ื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ื’ื ืœืฆื•ืจื›ื™ ื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ื”ืžืขื•ื“ื›ืŸ.
ื™ืฉ ืœืฉื™ื ืœื‘ ืฉืžืชื’ืžื•ืœ ื”ืžื™ืœื•ืื™ื ืœืขืฆืžืื™ ืœื ืžื ื•ื›ื™ื ื“ืžื™ ื‘ื™ื˜ื•ื— ื›ื™ ื”ืขืฆืžืื™ ืžืฉืœื ื“ืžื™ ื‘ื™ื˜ื•ื— ื‘ืžืกื’ืจืช ื”ืžืงื“ืžื•ืช ื”ืฉื•ื˜ืคื•ืช. ื”ื”ืชื—ืฉื‘ื ื•ืช ื›ืืžื•ืจ ื ืขืฉื™ืช ืœืื—ืจ ืงื‘ืœืช ื”ืฉื•ืžื” ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
ื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”.


ื‘ืฉื™ื˜ืช ื”ื—ื™ืฉื•ื‘ ื”ืžืฉื•ืœื‘ ื›ื™ื•ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื”ืชื’ืžื•ืœ ืฉื™ืชืงื‘ืœ ื‘ื™ื ื•ืืจ 2024 ื‘ืขื‘ื•ืจ ืฉื™ืจื•ืช ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023 ืœื ื™ื™ื›ืœืœ ื‘ื”ืชื—ืฉื‘ื ื•ืช ืœืฉื ืช 2023 ืืœื ื‘ื”ืชื—ืฉื‘ื ื•ืช ืœืฉื ืช 2024. ื”ืœืฉื›ื” ื‘ื•ื—ื ืช ืคืชืจื•ื ื•ืช. ืžื•ืžืœืฅ ืœืขืงื•ื‘ ืื—ืจ ื”ืคืจืกื•ืžื™ื.
ืžืขืกื™ืงื™ื - ื”ืžืขืกื™ืง ืžืฉืœื ืืช ื”ืชื’ืžื•ืœ ืœืคื™ ืกืขื™ืฃ 276 ืœื—ื•ืง:
1.      ืœืžื™ ืฉืฉื›ืจื• ืžืฉืชืœื ืขืœ ื‘ืกื™ืก ืฉืœ ื—ื•ื“ืฉ ืื• ื™ื•ืชืจ, ื’ื ืื ื”ื•ื ืขื•ื‘ื“ ื—ื•ื“ืฉื™ ื•ืขื‘ื“ ืคื—ื•ืช ืžื—ื•ื“ืฉ ืœืคื ื™ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื.
2.    ืœืžื™ ืฉื‘ืชื›ื•ืฃ ืœืคื ื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ื”ื™ื” ืขื•ื‘ื“ ื™ื•ืžื™ ืื• ืขื•ื‘ื“ ืฉืขืชื™ ื•ื‘ืจื‘ืข ื”ืฉื ื” ืฉืงื“ื ืœืฉื™ืจื•ืชื• ืขื‘ื“ ืœืคื—ื•ืช 75 ื™ืžื™ื ืืฆืœ ืžืขืกื™ืง ืื—ื“ ืื• ื‘ืžืงื•ื ืขื‘ื•ื“ื” ืื—ื“, ื›ื•ืœืœ ื™ืžื™ ืžื ื•ื—ื”, ื—ื’ื™ื, ื—ื•ืคืฉื” (ื‘ืฉื›ืจ ืื• ืฉืœื ื‘ืฉื›ืจ), ืชืื•ื ื”, ืžื—ืœื”, ืื‘ืœ ื•ืขื•ื“ [ืกืขื™ืฃ 276(ื’) ืœื—ื•ืง]. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื—ืฉื‘ ืœืขื•ื‘ื“ ืฉืขืชื™ ื™ื•ื ืขื‘ื•ื“ื” ืœืคื™ 8 ืฉืขื•ืช.
ืขื•ื‘ื“ ืฉื›ื™ืจ ืฉืื™ื ื• ืขื•ืžื“ ื‘ืชื ืื™ื ืœืขื™ืœ ืชื•ื‘ืข ืืช ื”ืชื’ืžื•ืœ ื‘ืชื‘ื™ืขื” ืื™ืฉื™ืช, ืื•ืœื, ื”ืžืขืกื™ืง ืจืฉืื™ ืœืชื‘ื•ืข ืืช ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจื•.
ืขื•ื‘ื“ื™ื ื‘ืฉื›ืจ ื ืžื•ืš ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื‘ื›ืœ ืื—ื“ ืžื”ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023 
1.  ืขื•ื‘ื“ื™ื ืฉื”ืžืขืกื™ืงื™ื ื ื”ื’ื• ืœืฉืœื ืœื”ื ืžืฉื›ื•ืจืช ื•ืœืชื‘ื•ืข ืืช ื”ืชื’ืžื•ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื™ืžืฉื™ื›ื• ืœื ื”ื•ื’ ื‘ื”ืชืื ื’ื ื‘ืžืœื—ืžื”.
2.  ืขื•ื‘ื“ื™ื ื™ื•ืžื™ื™ื ื•ืฉืขืชื™ื™ื ืฉื”ืžืขืกื™ืง ืœื ืžืฉืœื ืœื”ื ืžืฉื›ื•ืจืช ืœืคื™ ืกืขื™ืฃ 276 ื‘ื—ื•ืง, ืžื’ื™ืฉื™ื ืชื‘ื™ืขื•ืช ืื™ืฉื™ื•ืช. 
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื—ื™ื›ื” ืฉื‘ื•ืขื™ื™ื ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ื›ื“ื™ ืœืืคืฉืจ ืœืžืขืกื™ืงื™ื ืœื”ื’ื™ืฉ ืืช ื”ืชื‘ื™ืขื•ืช ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ, ื•ืฉื™ืœื ืœื›ืœ ื”ืขื•ื‘ื“ื™ื (ื—ื•ื“ืฉื™ื™ื ื•ื™ื•ืžื™ื™ื/ืฉืขืชื™ื™ื) ื‘ืฉื›ืจ ื ืžื•ืš ื›ืืžื•ืจ ืชื’ืžื•ืœ ืžื™ื ื™ืžื•ื ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ื‘ืฉืชื™ ืคืขื™ืžื•ืช. 
ืžืขืกื™ืง ืฉืฉื™ืœื ืœืขื•ื‘ื“ ืžืฉื›ื•ืจืช, ื•ืžื’ื™ืฉ ืชื‘ื™ืขื” ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจ ื”ืขื•ื‘ื“, ื™ืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื•ืœืขื•ื‘ื“ ื™ื™ื•ื•ืฆืจ ื—ื•ื‘.
ื›ืœ ืขื•ื‘ื“ ืงื™ื‘ืœ ื”ื•ื“ืขื” ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉื›ื•ืœืœืช:
1.  ื”ื‘ื”ืจื” ืœืžืงืจื” ืฉื”ืžืขืกื™ืง ื™ืชื‘ืข ืืช ื”ืชื’ืžื•ืœ ืœืื—ืจ ืฉื”ืขื•ื‘ื“ ืงื™ื‘ืœ ืืช ื”ืชืฉืœื•ื ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ื‘ืžืงืจื” ื›ื–ื” ื™ื”ื™ื” ืขืœ ื”ืขื•ื‘ื“ ืœื”ื—ื–ื™ืจ ืืช ื”ืชื’ืžื•ืœ ืฉืฉื•ืœื ืœืขื•ื‘ื“ ื™ืฉื™ืจื•ืช ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื›ื•ืœื• ืื• ื—ืœืงื•.
2.  ื”ื‘ื”ืจื” ืœื’ื‘ื™ ื—ื•ื‘ืช ื”ืžืขืกื™ืง ืœื”ืžืฉื™ืš ืœื”ืคืงื™ื“ ืœืคื ืกื™ื” ืื ื ื”ื’ ื›ืš ืœืคื ื™ ื”ื™ืฆื™ืื” ืœืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื ื›ืื™ืœื• ืœื ืฉื™ืจืช ื•ื”ืžืฉื™ืš ืœืขื‘ื•ื“.

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื™ืฉืœื ื’ื ื‘ื—ื•ื“ืฉ ื“ืฆืžื‘ืจ 2023 ืืช ื”ืชื’ืžื•ืœ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ ืœื›ืœ ืขื•ื‘ื“ ื‘ืฉื›ืจ ื ืžื•ืš ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื›ืืžื•ืจ, ืฉื”ืžืขืกื™ืง ืœื ืชื‘ืข ื‘ืขื“ื• ืชื’ืžื•ืœ ื‘ืขื‘ื•ืจ ื—ื•ื“ืฉ ืงื•ื“ื. ืขื•ื‘ื“ ื›ืืžื•ืจ ืฉืœื ืžืงื‘ืœ ืชื’ืžื•ืœ ืื•ื˜ื•ืžื˜ื™ ืื• ืฉื”ืžืขืกื™ืง ืœื ืฉื™ืœื ืœื• ืฉื›ืจ ืขื‘ื•ืจ ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023, ืžื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.
ืกื•ื’ ื”ืฉื™ืจื•ืช ืฉื™ืฉ ืœืฆื™ื™ืŸ ื‘ืชื‘ื™ืขืช ื”ืžืขืกื™ืง ื‘ืชืงื•ืคืช ื”ืžืœื—ืžื” - ืกื•ื’ ื”ืฉื™ืจื•ืช ื”ื•ื ืจื’ื™ืœ ื•ืœื ืžืœ"ื— ืื• ื›ืœ ืกื•ื’ ืฉื™ืจื•ืช ืื—ืจ. ื™ืฉ ืœืฉื™ื ืœื‘, ืฉื™ื™ืชื›ืŸ ืฉื‘ืžืขืจื›ืช ื”ืฉื›ืจ ื™ืฉ ืœืจืฉื•ื ืกื•ื’ ืขื™ืกื•ืง ืžืœ"ื— (ื›ื“ื™ ืœืžื ื•ืข ื”ื•ืกืคืช ื”-40% ืœืชื’ืžื•ืœ), ืืš ื‘ืชื‘ื™ืขื” ืœืชื’ืžื•ืœ ืกื•ื’ ื”ืฉื™ืจื•ืช ื”ื•ื ืจื’ื™ืœ.
ืื•ืคืŸ ื”ื’ืฉืช ื”ืชื‘ื™ืขื•ืช ืขืœ ื™ื“ื™ ื”ืžืขืกื™ืงื™ื 
ื”ืชื‘ื™ืขื” ืžื•ื’ืฉืช ื‘ืชืงื•ืคืช ื”ืžืœื—ืžื”, ืœืœื ื˜ื•ืคืก 3010, ื‘ื“ืจื›ื™ื ื”ื‘ืื•ืช (ื›ืœ ื”ืžืขืกื™ืงื™ื ืฉืžื’ื™ืฉื™ื ืชื‘ื™ืขื•ืช ื‘ืื•ืคืŸ ืžืžื•ื›ืŸ ืคื˜ื•ืจื™ื ืžืœืฉืœื•ื— ืœืกื ื™ืคื™ื ืืช ื˜ื•ืคืกื™ ื”ืชื‘ื™ืขื” (ื”ืชื“ืคื™ืกื™ื):

1.  ืžืขืกื™ืงื™ื ืฉืœืฉื›ืช ื”ืฉื™ืจื•ืช ืžืฉื“ืจืช ืขื‘ื•ืจื ืชื‘ื™ืขื•ืช ืžื™ืœื•ืื™ื ื‘ืื•ืคืŸ ืžืงื•ื•ืŸ.
2.  ืžืขืกื™ืงื™ื ืฉืžืฉื“ืจื™ื ื‘ืขืฆืžื ืงื•ื‘ืฅ ืชื‘ื™ืขื•ืช ืžื™ืœื•ืื™ื ื‘ืืžืฆืขื•ืช ืงืฉืจื™ื ืขืกืงื™ื™ื (
B2B) - ืœืžื™ื™ืฆื’ื™ื: ื‘ื›ื ื™ืกื” ืœืžืขืจื›ืช ืงืฉืจื™ื ืขืกืงื™ื™ื ื“ืจืš ืืชืจ ื”ืžื™ื™ืฆื’ื™ื ืื™ืŸ ืฆื•ืจืš ื‘ืจื™ืฉื•ื ื ื•ืกืฃ.
ื‘ืชื™ ืชื•ื›ื ื” ื ื•ืกืคื™ื ืคื™ืชื—ื• ื‘ืžื”ื™ืจื•ืช ืืช ื”ืืคืฉืจื•ืช ืœืฉื“ืจ ืงื‘ืฆื™ื ืืœื”. ื™ืฉ ืœืคื ื•ืช ืœื‘ื™ืช ื”ืชื•ื›ื ื”.
3.  ืžืขืกื™ืงื™ื ื”ืžืฉื“ืจื™ื ืชื‘ื™ืขื•ืช ืžืชื•ืš ืžืขืจื›ืช ื”ืฉื›ืจ (
WCF) - ื™ืฉ ื‘ืชื™ ืชื•ื›ื ื” ืฉืžืืคืฉืจื™ื ืฉื™ื“ื•ืจ ืชื’ืžื•ืœื™ ืžื™ืœื•ืื™ื.

4.  ืชื‘ื™ืขื” ื™ื“ื ื™ืช - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื—ืกื ืืคืฉืจื•ืช ืœืชื‘ื™ืขื” ื™ื“ื ื™ืช ื‘ื˜ื•ืคืก ื‘ืœ/501 ืœืžืขื˜ ืขื‘ื•ืจ ืชืงื•ืคื•ืช ืžื™ืœื•ืื™ื ื™ืฉื ื•ืช. ื™ืฉ ืœืฉืœื•ื— ืืช ื”ืชื‘ื™ืขื•ืช ืœืžื™ื™ืœ ื™ื™ืขื•ื“ื™: avishais@nioi.gov.il
5.  ืžืขืจื›ืช ื™ื™ืขื•ื“ื™ืช ืžืงื•ื•ื ืช ืœืžืขืกื™ืงื™ื ื•ืœืžื™ื™ืฆื’ื™ื - ืœื‘ืงืฉืช ื”ืœืฉื›ื”, ื›ืœ ืžืขืกื™ืง ืฉื™ืฉ ืœื• ืขื•ื‘ื“ื™ื ื”ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ื‘ืžืœื—ืžื” ื™ื›ื•ืœ ืœื”ื›ื ื™ืก ืืช ื”ื ืชื•ื ื™ื ืœืžืขืจื›ืช ืœืœื ืฆื•ืจืš ื‘ืžื™ื“ืข ืขืœ ื”ืฉื›ืจ ื•ืœืœื ืฆื•ืจืš ื‘ื˜ื•ืคืก 3010 ื•ื‘ืžื™ื“ืข ืขืœ ืชืงื•ืคืช ื”ืžื™ืœื•ืื™ื, ื’ื ืื ื”ืžื™ื™ืฆื’ ื ื•ื”ื’ ืœืฉื“ืจ ืืช ื”ืชื‘ื™ืขื•ืช ื‘ืฉื’ืจื” (ื”ืžืฉื•ื‘ ืžื’ื™ืข ืœืžืขืจื›ืช ื”ืžื™ื™ืฆื’ื™ื). ื™ืฉ ืœืจืฉื•ื ื‘ื›ืœ ืคืขื ืขื“ 10 ืขื•ื‘ื“ื™ื ื•ืœื”ืงืคื™ื“ ืฉื›ื•ืœื ื™ื”ื™ื• ืฉื™ื™ื›ื™ื ืœืื•ืชื• ื”ืžืขืกื™ืง. ื—ืฉื•ื‘ ืœื•ื•ื“ื ืฉื”ืžืขืกื™ืง ื“ื™ื•ื•ื— ืขืœ ืขื•ื‘ื“ื™ื ืืœื” ื›ื—ื•ืง ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืฉื™ื“ืจ ื˜ื•ืคืก 100 ื—ื•ื“ืฉื™ ืœืื—ืจ ืฉื™ื“ื•ืจ ื˜ื•ืคืก 102.
 
ืžืขืกื™ืง ืฉื”ื’ื™ืฉ ืืช ื”ืชื‘ื™ืขื” ืœื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ื‘ื—ื•ื“ืฉ ืงื•ื“ื ื•ื”ืขื•ื‘ื“ ื”ืžืฉื™ืš ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื ื’ื ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ, ื™ืงื‘ืœ ืืช ื”ื—ื–ืจ ื”ืชื’ืžื•ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™.

ืœืงื™ืฉื•ืจ ืœื”ืกื‘ืจื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ 
ืœื—ืฆื• ื›ืืŸ
ืœื‘ืงืฉืช ื”ืœืฉื›ื”, ื”ืžืขืจื›ืช ืžื™ื•ืขื“ืช ืœื›ืœ ื”ืžืขืกื™ืงื™ื, ื›ื•ืœืœ ืžืขืกื™ืงื™ื ืฉืžืฉื“ืจื™ื ืชื‘ื™ืขื•ืช ื‘ืืžืฆืขื•ืช ืœืฉื›ื•ืช ื”ืฉื™ืจื•ืช ื•ืชื‘ื™ืขื•ืช ืžืžืขืจื›ืช ื”ืฉื›ืจ (WCF) - ืฉืœื”ื ืขื•ื‘ื“ื™ื ื”ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื, ืฉืขื‘ื“ื• ื‘ื—ื•ื“ืฉ 9/23 ื•ื“ื•ื•ื—ื• ื›ืขื•ื‘ื“ื™ื.
ืžื™ื™ืฆื’ื™ื ื”ืจืฉื•ืžื™ื ื›ืžื™ื•ืคื™ ื›ื•ื— ื‘ืžืขืจื›ืช ื”ืžื™ื™ืฆื’ื™ื ืจืฉืื™ื ืœื”ืฉืชืžืฉ ื‘ืžืขืจื›ืช.
ืื™ืŸ ืฆื•ืจืš ืœืฆื™ื™ืŸ ื‘ื‘ืงืฉื” ืืช ืชืงื•ืคื•ืช ื”ืฉื™ืจื•ืช - ื”ืชืงื•ืคื•ืช ื™ืฉื•ืœืžื• ื‘ื”ืชืื ืœืงื•ื‘ืฅ ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืžืฆื”"ืœ.
ืขื•ื‘ื“ื™ื ืฉื›ื™ืจื™ื ืฉืžื’ื™ืฉื™ื ืชื‘ื™ืขื” ืื™ืฉื™ืช ืขื‘ื•ืจ ืžืขืกื™ืง ืžืฉื ื™ - ืขื•ื‘ื“ื™ื ืืœื” ืžื’ื™ืฉื™ื ืชื‘ื™ืขื” ืื™ืฉื™ืช.
ื”ืขืจื” ื‘ืขื ื™ื™ืŸ ืขื•ื‘ื“ื™ื ืืœื” ืœืื•ืจ ื˜ืขื•ื™ื•ืช ืฉืงืจื• ื•ืขืœื•ืœื•ืช ืœืงืจื•ืช ื›ื™ ื”ืขื•ื‘ื“ ืื™ื ื• ืžื’ื™ืฉ ื˜ื•ืคืก 3010 ืœืžืขืกื™ืง ืื—ื“, ื›ืžื• ื‘ืฉื’ืจื” - ืื ืฉื ื™ ืžืขืกื™ืงื™ื ืžื’ื™ืฉื™ื ืชื‘ื™ืขื” ืœืชื’ืžื•ืœ ืžื™ืœื•ืื™ื ื‘ืขื“ ืื•ืชื• ืขื•ื‘ื“, ืžืฉื•ืœื ื”ืชื’ืžื•ืœ ืœืžืขืกื™ืง ืฉื”ืชื‘ื™ืขื” ืฉืœื• ื”ื’ื™ืขื” ืจืืฉื•ื ื” ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.

ื›ืœ ืžืขืกื™ืง ืฉืชื‘ื™ืขืชื• ื ื“ื—ืชื” ื‘ืฉืœ ืžืขืกื™ืง ืื—ืจ ืฉืงื™ื‘ืœ ืืช ื”ืชื’ืžื•ืœ, ืงื™ื‘ืœ ื”ื•ื“ืขื” ืฉื”ืชื’ืžื•ืœ ืฉื•ืœื ืœืžืขืกื™ืง ืื—ืจ. 
ืขื•ื‘ื“ ืฉื›ื™ืจ ื•ืขืฆืžืื™ ื‘ืžืงื‘ื™ืœ - ืจื•ื‘ ื”ืขืฆืžืื™ื ืฉื”ื ื’ื ืฉื›ื™ืจื™ื ื‘ืžืงื‘ื™ืœ ืžืงื‘ืœื™ื ืชื’ืžื•ืœ ืื•ื˜ื•ืžื˜ื™ ื›ืขืฆืžืื™ื. ื”ืชื’ืžื•ืœ ืžืฉื•ืœื ืœืคื™ ื”ื”ื›ื ืกื” ื”ืจื™ืืœื™ืช ืฉืœ ื”ืขืฆืžืื™. 
ืขื•ื‘ื“ ืฉื›ื™ืจ ืฉื”ื•ื ื’ื ืขืฆืžืื™ ื‘ืžืงื‘ื™ืœ, ืฉื™ืฉ ืœื• ืžืฉื›ื•ืจืช ื ืžื•ื›ื” ืžื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™ ื‘ื›ืœ ืื—ื“ ืžื”ื—ื•ื“ืฉื™ื ื™ื•ืœื™ ืขื“ ืกืคื˜ืžื‘ืจ 2023, ื™ืžืชื™ืŸ ืขื“ ืฉื”ืžืขืกื™ืง ื™ื’ื™ืฉ ืืช ื”ืชื‘ื™ืขื” ื•ืœืื—ืจ ืžื›ืŸ ื™ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.

ืœื›ืŸ, ืฉื›ื™ืจ ื•ืขืฆืžืื™ ื‘ืžืงื‘ื™ืœ, ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื ืฉื™ืœื ืœื• ืชื’ืžื•ืœ ืื•ื˜ื•ืžื˜ื™ ื‘ืขื‘ื•ืจ ืฉื™ืจื•ืช ื‘ื™ืžื™ ื”ืžืœื—ืžื”, ื™ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ื›ื“ื™ ืœืงื‘ืœ ืืช ื”ืชื’ืžื•ืœ ื›ืขืฆืžืื™.
ืžื•ื‘ื˜ืœื™ื ืฉืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ื‘ื™ืžื™ ื”ืžืœื—ืžื” - ืœืคื™ ืกืขื™ืฃ 272(ื’) ืœื—ื•ืง, ืžื™ ืฉื‘ืชื›ื•ืฃ ืœืคื ื™ ืฉื™ืจื•ืชื• ื‘ืžื™ืœื•ืื™ื ื”ื™ื” ืžื•ื‘ื˜ืœ ื”ื–ื›ืื™ ืœื“ืžื™ ืื‘ื˜ืœื”, ืœื ื™ืคื—ืช ืฉื™ืขื•ืจ ืชื’ืžื•ืœ ื”ืžื™ืœื•ืื™ื ืžื“ืžื™ ื”ืื‘ื˜ืœื” ืœื™ื•ื ืฉื”ื™ื” ื–ื›ืื™ ืœื”ื, ืืœืžืœื ืฉื™ืจืช ื‘ืžื™ืœื•ืื™ื ื‘ืื•ืชื• ื”ื™ื•ื. ื›ืœื•ืžืจ, ืœืžื•ื‘ื˜ืœ ื”ื–ื›ืื™ ืœื“ืžื™ ืื‘ื˜ืœื” ื™ื—ื•ืฉื‘ ืขืจืš ื™ื•ื ืžื™ืœื•ืื™ื ืฉืœื ื™ืคื—ืช ืžื“ืžื™ ื”ืื‘ื˜ืœื” ืœื™ื•ื ืฉื”ืžื•ื‘ื˜ืœ ื”ื™ื” ื–ื›ืื™ ืœื• ืื™ืœื•ืœื ื”ื™ื” ื‘ืฉื™ืจื•ืช ืžื™ืœื•ืื™ื.

ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืžืœืฉื›ืช ื”ืชืขืกื•ืงื” ืžื™ื“ืข ืขืœ ื”ืžื•ื‘ื˜ืœื™ื ื›ื—ื•ื“ืฉ ืœืื—ืจ ื”ื—ืชื™ืžื” ื‘ืœืฉื›ืช ื”ืชืขืกื•ืงื” ื‘ืืžืฆืขื•ืช ืžืคื•ืช ื”ืชื™ื™ืฆื‘ื•ืช. ืžื•ื‘ื˜ืœื™ื ืืœื” ืžืงื‘ืœื™ื ื‘ืฉืœื‘ ืจืืฉื•ืŸ ืืช ื”ืชื’ืžื•ืœ ื”ืžื–ืขืจื™. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืฉืœื ืืช ื”ืคืจืฉื™ ื”ืชื’ืžื•ืœ ืœืžื™ ืฉืžื’ื™ืข ื”ืคืจืฉ, ื‘ืชื‘ื™ืขื•ืช ื™ื–ื•ืžื•ืช. ืœืžืฉืœ, ืขื“ ืกื•ืฃ ื ื•ื‘ืžื‘ืจ 2023 ืฉื™ืœื ื‘ืขื‘ื•ืจ ื”ืฉื™ืจื•ืช ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023.
ืžืฉืจืชื™ ืžื™ืœื•ืื™ื ืฉื”ื’ื™ืขื• ืžื—ื•"ืœ ืœื”ืชื ื“ื‘
1. ืื–ืจื—ื™ ื™ืฉืจืืœ ืฉื ื•ืชืงื” ืชื•ืฉื‘ื•ืชื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ื™ืงื‘ืœื• ืชื’ืžื•ืœ ืžื–ืขืจื™ ืื•ื˜ื•ืžื˜ื™, ืื ื”ื ืจืฉื•ืžื™ื ื‘ืขื™ืกื•ืง ื›ืœื ืขื•ื‘ื“ื™ื. ื›ื›ืœ ืฉืžืฉืจืชื™ื ืืœื” ืœื ืงื™ื‘ืœื• ืชื’ืžื•ืœ ื‘ืžื”ืœืš ื”ืื•ื˜ื•ืžื˜ื™, ืขืœื™ื”ื ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.
2. ืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื ืœืœื ืชืขื•ื“ืช ื–ื”ื•ืช ื™ืฉืจืืœื™ืช - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืืžื•ืจ ืœื”ืงื™ื ืขื‘ื•ืจื ืžืกืคืจ ืžื–ื”ื”. ืœืื—ืจ ืฉื™ืงื‘ืœื• ืืช ื”ืžืกืคืจ ื”ืžื–ื”ื”, ืขืœื™ื”ื ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช.

ื”ืงืจืŸ ืœืกื™ื•ืข ืžืคืฆื” ื‘ื™ืŸ ื”ื™ืชืจ ืืช ืื•ื›ืœื•ืกื™ื™ืช ืžืฉืจืชื™ ื”ืžื™ืœื•ืื™ื ืฉืžืจื›ื– ื—ื™ื™ื”ื ืื™ื ื• ื‘ื™ืฉืจืืœ, ืœืคื™ ืกื›ื•ื ืคื™ืฆื•ื™ ืžืงืกื™ืžืœื™ ื™ื•ืžื™ ื•ื—ื•ื“ืฉื™ ื›ืงื‘ื•ืข ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.

ืœืคืจืกื•ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื ื•ื’ืข ืœืžืฉืจืชื™ื ืฉื”ื’ื™ืขื• ืžื—ื•"ืœ 
ืœื—ืฆื• ื›ืืŸ
ืœืงืจืŸ ืœืกื™ื•ืข ืœื—ืฆื• ื›ืืŸ
ืื•ื›ืœื•ืกื™ื•ืช ืžื™ื•ื—ื“ื•ืช - ืžื™ ืฉื”ืฉืชื—ืจืจื• ืžืงื‘ืข ื”ื–ื›ืื™ื ืœืชื’ืžื•ืœ ื‘ืชื•ืš 90 ื”ื™ืžื™ื ื•ืื ืฉื™ ืฆื•ื•ืช ืื•ื•ื™ืจ, ืœื ืžืงื‘ืœื™ื ืชื’ืžื•ืœ ื‘ืžื”ืœืš ื”ืื•ื˜ื•ืžื˜ื™. ื”ื ืžืงื‘ืœื™ื ืชืฉืœื•ื ื™ื–ื•ื ืœืœื ืฆื•ืจืš ื‘ื”ื’ืฉืช ืชื‘ื™ืขื”.

ืชื‘ื™ืขื” ืื™ืฉื™ืช ืฉืœ ืขื•ื‘ื“ ืฉื›ื™ืจ ื‘ื—ืœ"ืช (ื—ื•ืคืฉื” ืœืœื ืชืฉืœื•ื) - ื”ืขื•ื‘ื“ ืื™ื ื• ืžืงื‘ืœ ืžืฉื›ื•ืจืช ืžื”ืžืขืกื™ืง ื‘ืชืงื•ืคืช ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื ื›ื™ ื”ื•ื ื ืžืฆื ื‘ื—ืœ"ืช, ืืš ื™ื—ืกื™ ื”ืขื‘ื•ื“ื” ืžืžืฉื™ื›ื™ื (ื™ื—ืกื™ ื”ืขื‘ื•ื“ื” ื”ื•ืฉืขื• ื•ืœื ื ื•ืชืงื•). ื‘ืžืกื’ืจืช ื”ื—ืœ"ืช ื‘ื—ื•ื“ืฉื™ื™ื ื”ืจืืฉื•ื ื™ื ืฉื‘ื”ื ื”ืžืขืกื™ืง ืืžื•ืจ ืœืฉืœื ืืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื‘ืขื‘ื•ืจ ื”ืขื•ื‘ื“, ื”ืžืขืกื™ืง ืžืฉืœื ืœืขื•ื‘ื“ ืฉื›ืจ ืจื’ื™ืœ ื‘ืชืงื•ืคืช ื”ืžื™ืœื•ืื™ื, ื•ืชื•ื‘ืข ืชื’ืžื•ืœ ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืขืœ ืชืงื•ืคืช ื”ืฉื™ืจื•ืช. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื‘ื”ื™ืจ ื›ื™ ืชืฉืœื•ื ื”ืชื’ืžื•ืœ ืขืœ ื™ื“ื™ ื”ืžืขืกื™ืง ืื™ื ื• ืงื•ื˜ืข ืืช ืจืฆืฃ ื”ื—ืœ"ืช ืœืฆื•ืจืš ื”ื–ื›ืื•ืช ืœื“ืžื™ ืื‘ื˜ืœื”, ื›ื™ ื”ืขื•ื‘ื“ ืžืžืฉื™ืš ืœื”ื™ื•ืช ื‘ื—ืœ"ืช ืžื˜ืขื ื”ืžืขืกื™ืง.
ื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ืœืžื™ ืฉืขื‘ื“ ืคื—ื•ืช ืž-60 ื™ืžื™ ืขื‘ื•ื“ื” ื‘ืจื‘ืขื•ืŸ
ืœืขื•ื‘ื“ ืฉื›ื™ืจ ืื• ืœืขื•ื‘ื“ ืขืฆืžืื™ ื—ื“ืฉ ืฉืขื‘ื“ ื‘ืจื‘ืขื•ืŸ ืฉืงื“ื ืœื—ื•ื“ืฉ ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื ืคื—ื•ืช ืž-60 ื™ืžื™ ืขื‘ื•ื“ื”, ื—ื™ืฉื•ื‘ ื”ืชื’ืžื•ืœ ืžื‘ื•ืกืก ืขืœ ืžืžื•ืฆืข ืฉื›ืจ ื”ื‘ืจื•ื˜ื• ืื• ื”ื”ื›ื ืกื” ื”ืžืžื•ืฆืขืช ื”ื—ื™ื™ื‘ื™ื ื‘ื“ืžื™ ื‘ื™ื˜ื•ื—, ื‘ืฉืœื•ืฉืช ื”ื—ื•ื“ืฉื™ื ืฉื‘ื—ืจ ืœืขืฆืžื• ืžืชื•ืš ืฉืฉืช ื”ื—ื•ื“ืฉื™ื ืฉืงื“ืžื• ืœ-1 ื‘ื—ื•ื“ืฉ ืฉื‘ื• ื”ื—ืœ ืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื (ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืกืจ ืฉื”ื—ื™ืฉื•ื‘ ื ืขืฉื” ืื•ื˜ื•ืžื˜ื™ืช).
ื”ื‘ื”ืจื” ื—ืฉื•ื‘ื” ืฉื”ืชืงื‘ืœื” ืžื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™: ืœืขื•ื‘ื“ ืฉื›ื™ืจ ืฉื”ื•ื ื’ื ืขื•ื‘ื“ ืขืฆืžืื™ ื‘ืžืงื‘ื™ืœ, ืื• ืขื•ื‘ื“ ืฉื›ื™ืจ ื‘ืžืกืคืจ ืžืงื•ืžื•ืช ืขื‘ื•ื“ื” ื‘ืžืงื‘ื™ืœ, ื”ืืคืฉืจื•ืช ืœื‘ื—ื•ืจ ืฉืœื•ืฉื” ื—ื•ื“ืฉื™ื ืžืชื•ืš ืฉื™ืฉื” ื—ื•ื“ืฉื™ื ืงื™ื™ืžืช ืจืง ืœืžื™ ืฉืขื‘ื“ ื‘ืžืฉืš ื”ืจื‘ืขื•ืŸ ืฉืงื“ื ืœืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื ืคื—ื•ืช ืž-60 ื™ืžื™ ืขื‘ื•ื“ื” ื‘ื›ืœ ืžืงื•ืžื•ืช ื”ืขื‘ื•ื“ื”, ื›ื•ืœืœ ื”ืขืฆืžืื™ (ืœืขืฆืžืื™ ืฉื”ื™ื” ืจืฉื•ื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื›ืขื•ื‘ื“ ืขืฆืžืื™ ื‘ื›ืœ ื”ื—ื•ื“ืฉ, ืžื—ืฉื‘ื™ื ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™ 25 ื™ืžื™ ืขื‘ื•ื“ื” ื‘ื—ื•ื“ืฉ).
ื”ืคืกืงืช ืขื‘ื•ื“ื” ืœืคื ื™ ื”ืชื—ืœืช ื”ืฉื™ืจื•ืช
ืœืคื™ ืกืขื™ืฃ 274 ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืขื•ื‘ื“ ืื• ืขื•ื‘ื“ ืขืฆืžืื™, ืฉื”ืคืกื™ืงื• ืœืขื‘ื•ื“ ืœื—ืœื•ื˜ื™ืŸ ืœืคื ื™ ื”ืชื—ืœืช ื”ืฉื™ืจื•ืช ื•ืœื ื—ืœืคื• ื™ื•ืชืจ ืž-60 ื™ืžื™ื ืจืฆื•ืคื™ื ืžื™ื•ื ื”ืคืกืงืช ื”ืขื‘ื•ื“ื” ืขื“ ื”ืชื—ืœืช ื”ืฉื™ืจื•ืช ื‘ืžื™ืœื•ืื™ื – ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœ ื™ื—ื•ืฉื‘ ืœืคื™ ืฉืœื•ืฉืช ื”ื—ื•ื“ืฉื™ื ืฉืงื“ืžื• ืœื”ืคืกืงืช ื”ืขื‘ื•ื“ื”. ื”ืžืขืจื›ืช ืžืขื‘ื™ืจื” ืืช ื™ื•ื ืฉื™ืจื•ืช ื”ืžื™ืœื•ืื™ื ื”ืจืืฉื•ืŸ ืœืขื ื™ื™ืŸ ื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœืชื’ืžื•ืœื™ ื”ืžื™ืœื•ืื™ื - ืœื™ื•ื ื”ืคืกืงืช ื”ืขื‘ื•ื“ื”.
ื”ืคืกืงืช ื”ืขื‘ื•ื“ื” ืœื—ืœื•ื˜ื™ืŸ ืœืคื™ ื”ืกืขื™ืฃ ืžื•ื‘ืืช ื‘ื—ืฉื‘ื•ืŸ ืžื™ื•ื ืฉื”ืžืฉืจืช ื‘ืžื™ืœื•ืื™ื ื—ื“ืœ ืœื”ื™ื•ืช ืขื•ื‘ื“ ืื• ืขื•ื‘ื“ ืขืฆืžืื™. ื›ืœื•ืžืจ, ื›ืืฉืจ ืœืขื•ื‘ื“ ืฉื›ื™ืจ ื ื•ืชืงื• ื™ื—ืกื™ ืขื•ื‘ื“ ื•ืžืขืกื™ืง (ื”ืขื•ื‘ื“ ืคื•ื˜ืจ ืื• ื”ืชืคื˜ืจ), ื•ื›ืืฉืจ ืขื•ื‘ื“ ืขืฆืžืื™ ืกื’ืจ ืืช ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ืฉืœื• ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ืœืคื™ ืกืขื™ืฃ ื–ื” ืกื•ืคืจื™ื ืขื“ 60 ื™ืžื™ื ืงืœื ื“ืจื™ื™ื ืจืฆื•ืคื™ื ืžื™ื•ื ื”ืคืกืงืช ื”ืขื‘ื•ื“ื” ื•ืขื“ ื™ื•ื ื”ืฉื™ืจื•ืช ื”ืจืืฉื•ืŸ ื‘ืžื™ืœื•ืื™ื (ื™ื•ื ื”ืขื‘ื•ื“ื” ื”ืื—ืจื•ืŸ ื•ื™ื•ื ื”ืฉื™ืจื•ืช ื”ืจืืฉื•ืŸ ื‘ืžื™ืœื•ืื™ื ื›ืœื•ืœื™ื ื‘ืžื ื™ื™ืŸ ืกืคื™ืจืช 60 ื”ื™ืžื™ื).
ืฉื™ืจื•ืช ืชื•ืš 60 ื™ืžื™ื ืžื”ืฉื™ืจื•ืช ื”ืงื•ื“ื
ืœืคื™ ืกืขื™ืฃ 279 ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืชืงื ื” 7 ืœืชืงื ื•ืช ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืชื’ืžื•ืœื™ื ืœืžืฉืจืชื™ื ื‘ืžื™ืœื•ืื™ื), ืชืฉืœ"ื—-1977, ืขื•ื‘ื“ ืื• ืขื•ื‘ื“ ืขืฆืžืื™, ืฉื”ื—ืœ ืœืฉืจืช ื‘ืžื™ืœื•ืื™ื ืชื•ืš 60 ื™ืžื™ื ืžืกื™ื•ื ื”ืฉื™ืจื•ืช ื”ืงื•ื“ื ื‘ืžื™ืœื•ืื™ื, ืจื•ืื™ื ืื•ืชื• ื›ืžืžืฉื™ืš ื‘ืฉื™ืจื•ืช ื”ืงื•ื“ื, ืœืžืขื˜ ืื ื”ืชื’ืžื•ืœ ืœืคื™ ื”ื‘ืกื™ืก ื”ืื—ืจื•ืŸ ืžื™ื˜ื™ื‘ ืขืžื•. ืœื›ืŸ, ืขื•ื‘ื“ ืฉืžืฉืจืช ื‘ืชื“ื™ืจื•ืช ื’ื‘ื•ื”ื” ื‘ืžื™ืœื•ืื™ื, ื”ืชื’ืžื•ืœ ืฉืœื• ืื™ื ื• ื ืคื’ืข ื‘ืฉืœ ืชื ื•ื“ื•ืช ื‘ืžืฉื›ื•ืจืช ืื• ื™ืฆื™ืื” ืœื—ืœ"ืช.
ื—ื™ืฉื•ื‘ ื”ื™ืžื™ื: 60 ื™ืžื™ื ืงืœื ื“ืจื™ื™ื ืจืฆื•ืคื™ื ืžื™ื•ื ืœืžื—ืจืช ื”ืฉื™ืจื•ืช ื”ืงื•ื“ื, ื›ื•ืœืœ ื”ื™ื•ื ื”ืจืืฉื•ืŸ ืฉืœ ื”ืฉื™ืจื•ืช ื”ื‘ื, ืื• 59 ื™ืžื™ื ืงืœื ื“ืจื™ื™ื ืจืฆื•ืคื™ื ืžื™ื•ื ืœืžื—ืจืช ื”ืฉื™ืจื•ืช ื”ืงื•ื“ื ื•ืขื“ ื™ื•ื ืœืคื ื™ ืชื—ื™ืœืช ื”ืฉื™ืจื•ืช ื”ื‘ื (ืกื•ืคืจื™ื ืžื™ื•ื ืœืžื—ืจืช ื”ืฉื™ืจื•ืช ื”ืงื•ื“ื 60 ื™ืžื™ื ืจืฆื•ืคื™ื. ืื ื‘ืžื”ืœื›ื ื”ืชื—ื™ืœ ื”ืฉื™ืจื•ืช ื”ื‘ื, ืœืจื‘ื•ืช ื‘ื™ื•ื ื”-60 – ืชื—ื•ืœ ื”ื”ื˜ื‘ื” ืฉื‘ืกืขื™ืฃ 279 ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™).
ืขื•ื‘ื“ ืฉื›ื™ืจ ืฉืฉื›ืจื• ืขืœื” ื•ืขืฆืžืื™ ืฉื”ื›ื ืกืชื• ืขืœืชื” ื‘ืชื ืื™ ืฉื”ืขืœื™ื” ื”ื™ื ื‘-20% ืœืคื—ื•ืช ื‘ืžืฉืš 3 ื—ื•ื“ืฉื™ื ืจืฆื•ืคื™ื
ืขื•ื‘ื“ ื›ืืžื•ืจ ืžืงื‘ืœ ืืช ื”ืคืจืฉ ื”ืชื’ืžื•ืœ ื™ืฉื™ืจื•ืช ืœื—ืฉื‘ื•ื ื•ืช ื‘ื”ืชืื ืœืชืงื ื•ืช 6 ื•-6ื ื‘ืชืงื ื•ืช ื”ืžื™ืœื•ืื™ื. ื”ืกื‘ืจ ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. ื™ืฉ ืœื”ื’ื™ืฉ ืชื‘ื™ืขื” ืื™ืฉื™ืช ืœื”ืคืจืฉ ื”ืชื’ืžื•ืœ.

ืœื”ืกื‘ืจื™ื ืœื’ื‘ื™ ืขื•ื‘ื“ ืฉืฉื›ืจื• ืขืœื” ืœื—ืฆื• ื›ืืŸ
ืžื•ืงื“ื™ื ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคืจืกื ืฉื ื™ ืžื•ืงื“ื™ื ืœืฉืืœื•ืช ื‘ื ื•ืฉื ื”ืžื™ืœื•ืื™ื:
ืžื•ืงื“ ืœืžืขืกื™ืงื™ื - 02-5393722
ืžื•ืงื“ ืœืžืฉืจืชื™ื - 6050*.