ืœื—ืฅ ืœืงื‘ืœืช ืœื’ืจืกื” ื”ื ื’ื™ืฉื”
ืื ืื™ื ืš ืจื•ืื” ืžื™ื™ืœ ื–ื” ืœื—ืฅ ื›ืืŸ
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30.11.2023
ื‘ื™ื˜ื•ื— ืœืื•ืžื™: ื“ืžื™ ืื‘ื˜ืœื” - ืงื™ื–ื•ื–ื™ ื”ื›ื ืกื•ืช ื‘ืžืœื—ืžื” ืœืžื•ื‘ื˜ืœื™ื,
ืขื“ื›ื•ื ื™ื ืœืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ืขื•ื“
ื›ืžืื” ื•ื—ืžื™ืฉื™ื ืืœืฃ ืžื•ื‘ื˜ืœื™ื ื ืจืฉืžื• ื‘ืœืฉื›ืช ื”ืชืขืกื•ืงื” ื•ืชื•ื‘ืขื™ื ื“ืžื™ ืื‘ื˜ืœื” ื›ืชื•ืฆืื” ืžืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ. ื—ืœืง ืžืžื•ื‘ื˜ืœื™ื ืืœื” ืฉืขื‘ื“ื• ื›ืฉื›ื™ืจื™ื, ื”ื ื’ื ืขืฆืžืื™ื ื‘ืžืงื‘ื™ืœ, ื•ื—ืœืง ืžื”ื ื’ื ืขืฆืžืื™ื ืฉืžื‘ื•ื˜ื—ื™ื ื›ืฉื›ื™ืจื™ื ื‘ื”ืชืื ืœืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื.

ืœื”ืœืŸ ื”ื•ืจืื•ืช ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœืžืฆื‘ื™ื ืืœื” ื‘ื›ืœ ื”ืงืฉื•ืจ ืœื“ืžื™ ืื‘ื˜ืœื”. ื–ืืช, ื‘ืขืงื‘ื•ืช ืชื™ืงื•ืŸ ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื›ื”ื•ืจืืช ืฉืขื” ื‘ืžืกื’ืจืช ื—ื•ืง ื”ืชื•ื›ื ื™ืช ืœืกื™ื•ืข ื›ืœื›ืœื™ (ื”ื•ืจืืช ืฉืขื”-ื—ืจื‘ื•ืช ื‘ืจื–ืœ), ื”ืชืฉืค"ื“-2023, ื‘ืฉืœื‘ ื–ื” ืžื™ื•ื 7.10.2023 ื•ืขื“ 30.11.2023, ืขื ืืคืฉืจื•ืช ืœื”ืืจื›ื” ืขื“ ืœื™ื•ื 31.12.2023 (ืœื”ืœืŸ: ื”ื•ืจืืช ื”ืฉืขื”).
 
ืœืื—ืจ ื“ื™ื•ื ื™ื ื•ืคื’ื™ืฉื•ืช ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืœืจื‘ื•ืช ืขื ื ืฆื™ื’ื™ ืœืฉื›ืช ืจื•ืื™ ื—ืฉื‘ื•ืŸ, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื‘ืข ื”ื•ืจืื•ืช ืžื™ื•ื—ื“ื•ืช ืžื™ื˜ื™ื‘ื•ืช, ืœืชืงื•ืคืช ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ", ืœืžื•ื‘ื˜ืœื™ื ื›ื“ืœืงืžืŸ:

-  ืžื•ื‘ื˜ืœื™ื ื‘ืขืœื™ ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ื‘ืชืงื•ืคืช ื”ืื‘ื˜ืœื”, ืขืœ ืคื™ ื”ืชื™ืงื•ืŸ ื‘ื”ื•ืจืืช ื”ืฉืขื”.
-  ืžื•ื‘ื˜ืœื™ื ืฉื›ืœื•ืœื™ื ื‘ืชื•ืกืคืช ื”ืจืืฉื•ื ื” ื‘ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ืงื‘ื™ืขืช ืžืขื‘ื™ื“ื™ื, ืœื’ื‘ื™ ื”ื›ื ืกื•ืช
ื‘ืžืขืžื“ ืฉืœ ืฉื›ื™ืจ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืขืœ ืืฃ ืฉืœืขื ื™ื™ืŸ ืžืก ื”ื›ื ืกื” ื”ื ืขืฆืžืื™ื ื•ื‘ืžืข"ืž ื”ื ืขื•ืกืงื™ื ืœื’ื‘ื™ ื”ื›ื ืกื•ืช ืืœื”. ื–ืืช, ื’ื ืื ืžื–ืžื™ืŸ ื”ืขื‘ื•ื“ื” ืœื ื ื™ื›ื” ืืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืœืคื™ ื”ืฆื•.
 
ื‘ื”ืžืฉืš ืœืคื’ื™ืฉื•ืช ื•ืœื“ื™ื•ื ื™ื ืืœื”, ื ื•ืกื— ื”ื”ืฆื”ืจื” ืขืœ ื”ื˜ืคืกื™ื ื‘ืœ/1503 ื•ื‘ืœ/621 ืชื•ืื ืขื ื”ืœืฉื›ื”, ื›ื ื•ืกื— ืžื™ื•ื—ื“ ืœืชืงื•ืคืช ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ ื‘ืœื‘ื“.
 
ื›ืœ ื”ื”ื•ืจืื•ืช ืœื”ืœืŸ ืื•ืฉืจื• ืœืคืจืกื•ื ืขืœ ื™ื“ื™ ืžื ื”ืœื™ ื”ืื’ืคื™ื ื”ืจืœื•ื•ื ื˜ื™ื™ื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ื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

ื‘ื‘ื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”ื.
ืžื•ื‘ื˜ืœ ืฉืขื‘ื“ ื›ืฉื›ื™ืจ ื•ื”ื•ื ื’ื ืขืฆืžืื™ - ืงื™ื–ื•ื– ื”ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ืžื“ืžื™ ื”ืื‘ื˜ืœื” - ื˜ื•ืคืก ื‘ืœ/1503

ืžืฆื‘ ื—ื•ืงื™ ื‘ืฉื’ืจื”
ืœืคื™ ืกืขื™ืฃ 176(ื) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื™ืฉ ืœื ื›ื•ืช ืžืžื•ื‘ื˜ืœื™ื ืืช ื”ื”ื›ื ืกื” ื”ืžืžื•ืฆืขืช ื”ื™ื•ืžื™ืช ืžืžืฉืœื— ื™ื“ื ืžื“ืžื™ ื”ืื‘ื˜ืœื” (ื”ื›ื ืกื•ืช ื‘ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช). 
ื›ื™ื•ื•ืŸ ืฉืžื“ื•ื‘ืจ ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื”ื›ื ืกื” ืžืžืฉืœื— ื™ื“, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื–ื– ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ืžื“ืžื™ ื”ืื‘ื˜ืœื”, ื’ื ืœืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœื”ื’ื“ืจื”.
ืžื“ื•ื‘ืจ ื‘ื”ื›ื ืกื” ื‘ืชืงื•ืคื” ืฉื‘ื” ื”ืžื•ื‘ื˜ืœ ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”. ืื™ืŸ ืงื™ื–ื•ื– ืœืžื•ื‘ื˜ืœ ืฉืกื’ืจ ืืช ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
ื‘ื”ืชืื ืœืกืขื™ืฃ 176(ื) ื‘ื—ื•ืง ื‘ืฉื’ืจื”, ืื ืžื•ื‘ื˜ืœ ื”ืจื•ื•ื™ื— ื›ืขืฆืžืื™ ืขื“ 6.10.2023 ื”ื›ื ืกื” ื’ื‘ื•ื”ื” ื•ืœืื—ืจ 7.10.2023 ื”ื•ื ืžืžืฉื™ืš ืœืขื‘ื•ื“ ื›ืขืฆืžืื™ ื‘ื”ื™ืงืฃ ืขื‘ื•ื“ื” ืžืฆื•ืžืฆื ืžืื“, ื”ืงื™ื–ื•ื– ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื”ื™ื” ืืžื•ืจ ืœื”ื™ื•ืช ื‘ืฉืœื‘ ืจืืฉื•ืŸ ืœืคื™ ื”ืžืงื“ืžื•ืช ื‘ืื•ืคืŸ ืื•ื˜ื•ืžื˜ื™, ื•ืœืื—ืจ ืžื›ืŸ ื‘ื”ืชืื ืœืฉื•ืžื”, ื‘ื—ืœื•ืงื” ืฉื ืชื™ืช.


ืžืฆื‘ ื—ื•ืงื™ ืžืชื•ืงืŸ ื‘ื”ื•ืจืืช ื”ืฉืขื” ืœืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ ื‘ืœื‘ื“
ืœืื•ืจ ื”ืžืฆื‘ ื”ื—ื•ืงื™ ืฉื”ื•ืฆื’ ืœืขื™ืœ, ื ื•ืกืฃ ืกืขื™ืฃ 176(ื’) ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื‘ืฉืœื‘ ื–ื” ืœืชืงื•ืคื” 7.10.2023 ืขื“ 30.11.2023, ืขื ืืคืฉืจื•ืช ืœื”ืืจื›ื”.
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื›ื™ืŸ ื˜ื•ืคืก ืฉืžืกืคืจื• ื‘ืœ/1503, ืฉื ื•ืขื“ ืœื”ืฆื”ืจืช ืจื•ืื” ื—ืฉื‘ื•ืŸ ืื• ื™ื•ืขืฅ ืžืก ืขืœ ื”ื›ื ืกื•ืช ื”ืžื•ื‘ื˜ืœ ืžืžืฉืœื— ื™ื“ื• ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื”, ืขืœ ืคื™ ื”ืชื™ืงื•ืŸ ื‘ื”ื•ืจืืช ื”ืฉืขื” (ื›ื“ื™ ืฉืœื ื™ื”ื™ื” ืงื™ื–ื•ื– ื”ื›ื ืกื•ืช ื‘ืžืžื•ืฆืข ืฉื ืชื™). 

ืœื˜ื•ืคืก ื‘ืœ/1503 ื”ืžืชื•ืงืŸ - ื”ืฆื”ืจื” ืขืœ ื”ื›ื ืกื•ืช ื›ืขืฆืžืื™ ื‘ืชืงื•ืคืช ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ" 
ืœื—ืฆื• ื›ืืŸ
  
 
ื”ื˜ื•ืคืก ืžื™ื•ืขื“ ืœื›ืœ ืžื•ื‘ื˜ืœ ืœืคื™ ื™ืžื™ ื”ืื‘ื˜ืœื” ืฉืœื• ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ, ื›ื“ืœืงืžืŸ:
1.  ื™ืฉ ืœืžืœื ื‘ื˜ื•ืคืก ืืช ืกื›ื•ื ื”ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ื›ืขืฆืžืื™, ืฉื”ืชืงื‘ืœื• ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื” (ื›ืœื•ืžืจ, ื‘ื”ืชืื ืœืชืงื‘ื•ืœื™ื ื‘ืœื‘ื“), ืœืื—ืจ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช. 
2.  ื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.
 
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ืคืจื™ื“ ื‘ื™ืŸ ื”ื“ื™ื•ื•ื— ืœืฆื•ืจืš ื”ืื‘ื˜ืœื” ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ ืœื‘ื™ืŸ ื”ื“ื™ื•ื•ื— ื‘ื’ื‘ื™ื”, ื›ื“ืœืงืžืŸ:
1.  ืื™ืŸ ืœืกื’ื•ืจ ืืช ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ื›ื›ืœ ืฉื”ืขืกืง ืžืžืฉื™ืš ืœืขื‘ื•ื“ ื‘ืžืชื›ื•ื ืช ืžืฆื•ืžืฆืžืช, ื•ืื™ืŸ ืฆื•ืจืš ืœื”ืงื˜ื™ืŸ ืžืงื“ืžื•ืช. 
2.  ื”ื–ื›ื•ื™ื•ืช ืœืขื ื™ื™ืŸ ืคื’ื™ืขื” ื‘ืขื‘ื•ื“ื” ื•ื’ืžืœืื•ืช ืื—ืจื•ืช ืžืžืฉื™ื›ื•ืช ืœื”ื™ื•ืช ืขืœ ื‘ืกื™ืก ื”ืžื™ื“ืข ืฉืจืฉื•ื ื‘ื’ื‘ื™ื”.
3.  ืœื ืชื”ื™ื” ืœืกื›ื•ืžื™ื ืฉืžื•ืœืื• ื‘ื˜ื•ืคืก ื‘ืœ/1503 ื”ืฉืœื›ื” ืขืœ ื”ืคืจืฉื™ ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื‘ืขืงื‘ื•ืช ื”ืฉื•ืžื” ืฉืœ ืฉื ืช 2023. 

4.  ืฉื™ื ื•ื™ ืžืงื“ืžื•ืช ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ื™ืฉ ืœื”ืžืฉื™ืš ืœื‘ืฆืข ื‘ืžืขืจื›ืช ื™ื™ืฆื•ื’ ืœืงื•ื—ื•ืช ืื• ื‘ื˜ื•ืคืก ื‘ืœ/672, ื›ื‘ืขื‘ืจ.
5.  ืœื ืชื”ื™ื” ื”ืชื—ืฉื‘ื ื•ืช ืขืœ ืงื™ื–ื•ื– ื”ื›ื ืกื•ืช ืœืคื™ ื˜ื•ืคืก ื‘ืœ/1503 ื‘ืขืงื‘ื•ืช ืงื‘ืœืช ืฉื•ืžื” ืกื•ืคื™ืช ืื• ืชื™ืงื•ืŸ ืžืงื“ืžื•ืช.
ืื•ืคืŸ ื—ื™ืฉื•ื‘ ื“ืžื™ ื”ืื‘ื˜ืœื” ื‘ืžืœื—ืžื” ืขืœ ืคื™ ื˜ื•ืคืก ื‘ืœ/1503
ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืคื—ื™ืช ืžื“ืžื™ ื”ืื‘ื˜ืœื” ืืช ื”ืกื›ื•ื ืฉืจืฉื•ื ื‘ื˜ื•ืคืก ื‘ื›ืœ ื—ื•ื“ืฉ, ื‘ืื•ืคืŸ ื”ื‘ื: 
ืขื‘ื•ืจ ื—ื™ืฉื•ื‘ ื™ื•ืžื™ ืžืžื•ืฆืข ืœืฆื•ืจืš ื”ืงื™ื–ื•ื–, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื—ืœืง ืืช ื”ืกื›ื•ื ืฉืจืฉืžืชื ื‘ื˜ื•ืคืก ื‘-30 ื•ืืช ื”ืžื ื” ืžืงื–ื– ืžื›ืœ ื™ื•ื ืฉืœ ืื‘ื˜ืœื” ื‘ืื•ืชื• ื”ื—ื•ื“ืฉ.
 
ืœื”ืœืŸ ืจืฉื™ืžืช ื”ื ื—ื™ื•ืช ืœืžื™ืœื•ื™ ื˜ื•ืคืก ื‘ืœ/1503, ืฉืกื•ื›ืžื• ืขื ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืื•ืฉืจื• ืœืคืจืกื•ื, ืœื’ื‘ื™ ืขืฆืžืื™ื, ืฉื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ืฉืœื”ื ืคืชื•ื— ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื”
1.  ื”ื ื—ื™ื” ื›ืœืœื™ืช - ืื ื• ืžืžืœื™ืฆื™ื ืœื›ื ืœืงื‘ืœ ื”ืฆื”ืจื” ืžื”ืœืงื•ื— ืฉื‘ื” ื”ื•ื ืžืืฉืจ ืืช ื”ืžื™ื“ืข ืฉืจืฉืžืชื ื‘ื˜ื•ืคืก ื‘ื›ืœ ื—ื•ื“ืฉ ื‘ื ืคืจื“.
2.  ืœืžื‘ื•ื˜ื—ื™ื ืฉืžืงื‘ืœื™ื ื“ืžื™ ืื‘ื˜ืœื” ืœืคื™ ื˜ื•ืคืก ื‘ืœ/621, ืœื’ื‘ื™ ื”ื›ื ืกื•ืชื™ื”ื ื›ืฉื›ื™ืจื™ื ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ืจืื• ื”ื ื—ื™ื•ืช ื ื•ืกืคื•ืช ื‘ื”ืžืฉืš. 
3.  ื™ืฉ ืœืžืกื•ืจ ืœืœืงื•ื— ื”ืžื•ื‘ื˜ืœ, ืฉื™ืฉ ืœื• ืขื™ืกื•ืง ืขืฆืžืื™ ืคืชื•ื— ื‘ื™ืžื™ื ืฉื‘ื”ื ื”ื•ื ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”, ื˜ื•ืคืก ื‘ืœ/1503 ื‘ื›ืœ ื—ื•ื“ืฉ, ื›ื“ื™ ืฉื™ืฉืœื— ืœืžื—ืœืงืช ืื‘ื˜ืœื”, ื‘ื”ืขืœืืช ืžืกืžื›ื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
4.  ื™ืฉ ืœืจืฉื•ื ืืช ืกื›ื•ื ื”ื”ื›ื ืกื” ื‘ื˜ื•ืคืก ื‘ื”ืชืื ืœืžืื–ืŸ ื‘ื•ื—ืŸ (ื”ื›ื ืกื•ืช ื‘ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช), ื•/ืื• ืœืคื™ ืงื‘ืœื•ืช ื•/ืื• ืžืกืžื›ื™ื ืื—ืจื™ื.
5.  ื™ืฉ ืœื”ื›ื™ืŸ ื˜ื•ืคืก ื ืคืจื“ ืœื›ืœ ื—ื•ื“ืฉ, ืฉื›ื•ืœืœ ื“ื™ื•ื•ื— ืขืœ ื”ื”ื›ื ืกื•ืช ืœืื—ืจ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช ื‘ืขื‘ื•ืจ ื”ื—ื•ื“ืฉ ืฉืงื“ื ืœื•.
6.  ื™ืฉ ืœื›ืœื•ืœ ื‘ื˜ื•ืคืก ื›ืœ ืชืงื‘ื•ืœ ืฉืžืชืงื‘ืœ ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื” ืžืžืฉืœื— ื™ื“ ื›ืขืฆืžืื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื‘ื—ื•ื“ืฉ ืฉื‘ื• ื”ืชืงื‘ืœ, ื’ื ืื ื”ืขื‘ื•ื“ื” ื‘ื•ืฆืขื” ื‘ื—ื•ื“ืฉ ืื—ืจ (ืœื’ื‘ื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ืจืื• ื›ืืžื•ืจ ื‘ื”ืžืฉืš). 
4.  ืื™ืŸ ืœืžืœื ื˜ื•ืคืก ื‘ืœ/1503 ืœืžื™ ืฉืกื’ืจ ืขื™ืกื•ืง ืขืฆืžืื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืœืชืงื•ืคื” ืฉื‘ื” ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ืกื’ื•ืจ. ื™ืฉ ืœื”ื‘ื™ื ื‘ื—ืฉื‘ื•ืŸ ืฉืžื™ ืฉืกื’ืจ ืืช ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ืื™ื ื• ืžื‘ื•ื˜ื— ืœืคื’ื™ืขื” ื‘ืขื‘ื•ื“ื” ื›ืขืฆืžืื™.
5.  ื—ืฉื•ื‘ ืœื”ืงืคื™ื“ ืœืจืฉื•ื ืืช ื”ื”ื›ื ืกื” ืฉื”ืžื•ื‘ื˜ืœ ืงื™ื‘ืœ ืžืžืฉืœื— ื™ื“ื• ืจืง ื‘ื™ืžื™ื ืฉื‘ื”ื ื”ื•ื ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ื•ืžื”ื”ื›ื ืกื” ื”ื–ื• ืœื”ืคื—ื™ืช ื”ื•ืฆืื•ืช. 
ืœืžืฉืœ, ื”ืžื•ื‘ื˜ืœ ืงื™ื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ืžื™ื•ื 8.10.2023 ื•ืขื“ 15.11.2023. ื™ืฉ ืœืžืกื•ืจ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืฉื ื™ ื˜ืคืกื™ื:
ื. ืœื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023 ืขืœ ื”ื”ื›ื ืกื•ืช ืœืื—ืจ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช ื‘ืชืงื•ืคื” 8.10.2023 ื•ืขื“ 31.10.2023.
ื‘. ืœื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ืขืœ ื”ื”ื›ื ืกื•ืช ืœืื—ืจ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช ื‘ืชืงื•ืคื” ืžื™ื•ื 1.11.2023 ื•ืขื“ 15.11.2023.
6.  ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืงื™ื–ื– ืขื“ ื›ื ื™ืกืช ื”ื•ืจืืช ื”ืฉืขื” ืœืชื•ืงืฃ ืืช ื”ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ืžื”ืžื•ื‘ื˜ืœื™ื ื‘ื”ืชืื ืœื”ื›ื ืกื” ืฉืžืฉืžืฉืช ื‘ืกื™ืก ืœืžืงื“ืžื•ืช ื‘ืžื—ืœืงืช ื”ื’ื‘ื™ื” (ื’ื ืื ืื™ืŸ ืชืฉืœื•ื ืžืงื“ืžื•ืช ื‘ืคื•ืขืœ ืœืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœื”ื’ื“ืจื”). ืœืื•ืจ ื”ื•ืจืืช ื”ืฉืขื”, ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืขืฆืจ ืืช ื”ืงื™ื–ื•ื– ื•ืžืžืชื™ืŸ ืœื˜ื•ืคืก ื‘ืœ/1503 ื›ื“ื™ ืœืขืจื•ืš ืืช ื”ื”ืชืืžื•ืช, ื•ื™ื‘ืฆืข ื—ื™ืฉื•ื‘ ืžื—ื“ืฉ ืขืœ ื‘ืกื™ืก ื˜ื•ืคืก 1503 ื‘ืžืงื•ื ื”ืงื™ื–ื•ื– ืขืœ ืคื™ ื”ืžืงื“ืžื•ืช. 
ื”ื—ืœ ืžืžื•ืขื“ ื›ื ื™ืกืช ื”ื•ืจืืช ื”ืฉืขื” ืœืชื•ืงืฃ, ืžื•ื‘ื˜ืœ ืฉืจืฉื•ื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื›ืขืฆืžืื™ ื‘ื–ืžืŸ ืฉื”ื•ื ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”, ืฉืœื ืžื‘ื™ื ื˜ื•ืคืก ื‘ืœ/1503 ื—ืชื•ื ื‘ื›ืœ ื—ื•ื“ืฉ, ืœื ื™ืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”.
7.  ืื ื”ืžื•ื‘ื˜ืœ ืœื ืกื’ืจ ืืช ื”ืขื™ืกื•ืง ื”ืขืฆืžืื™ ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืื™ืŸ ืœืžื•ื‘ื˜ืœ ื”ื›ื ืกื” ื›ืืžื•ืจ ืœืขื™ืœ ืžืžืฉืœื— ื™ื“, ื‘ื‘ืงืฉื” ืœืจืฉื•ื ืืคืก ื‘ื˜ื•ืคืก ื‘ืœ/1503.
8.  ื™ืฉ ืœืฉืžื•ืจ ืืช ื”ืžืกืžื›ื™ื ื•ืืช ื”ืฉื™ื˜ื” ืฉืœืคื™ื” ื ืขืจืš ื”ื—ื™ืฉื•ื‘.  
9. ืืคืฉืจ ืœื”ืคื ื•ืช ืืช ื”ืœืงื•ื— ืœืœื”ื‘ - ืœืฉื›ืช ืืจื’ื•ื ื™ ื”ืขืฆืžืื™ื ื•ื”ืขืกืงื™ื ื‘ื™ืฉืจืืœ, ืœืงื‘ืœืช ืขื–ืจื”.
ืชืงื‘ื•ืœื™ื ื‘ืžืขืžื“ ืฉืœ ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ืจื™ืฉื•ื ื‘ื˜ื•ืคืก ื‘ืœ/1503 ืœืคื™ ื—ื•ื“ืฉ ื‘ื™ืฆื•ืข ื”ืขื‘ื•ื“ื”
ื‘ื“ื•ืžื” ืœื“ื™ื•ื•ื— ื‘ื˜ื•ืคืก ื‘ืœ/621 (ื™ืฉ ืœื–ื›ื•ืจ ืฉื‘ื˜ื•ืคืก ื‘ืœ/1503 ื”ืจื™ืฉื•ื ื”ื•ื ืฉืœ ื”ื”ื›ื ืกื•ืช ื‘ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช):
ืื™ืŸ ืœื›ืœื•ืœ ื‘ื˜ื•ืคืก ื‘ืœ/1503 ืชืงื‘ื•ืœ ื›ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื, ืฉื”ืชืงื‘ืœ ื‘ืขื“ ืขื‘ื•ื“ื” ืฉื‘ื•ืฆืขื” ืฉืœื ื‘ื™ืžื™ ื”ืื‘ื˜ืœื”. ืœื“ื•ื’ืžื”, ืžื•ืจื” ื“ืจืš ืฉืขื‘ื“ ื‘ื—ื•ื“ืฉ ืกืคื˜ืžื‘ืจ 2023 ื›ืฉื›ื™ืจ ืœืคื™ ื”ืฆื•, ื•ืžืงื‘ืœ ืืช ื”ืชืฉืœื•ื ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023, ืื™ืŸ ืœื›ืœื•ืœ ืชืงื‘ื•ืœ ื–ื” ื‘ื˜ื•ืคืก ื‘ืœ/1503.
ื™ืฉ ืœื›ืœื•ืœ ื‘ื˜ื•ืคืก ืจืง ืขื‘ื•ื“ื” ื›ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ืฉื‘ื•ืฆืขื” ื‘ื™ืžื™ื ืฉื‘ื”ื ื”ืžื•ื‘ื˜ืœ ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”, ื›ื“ืœืงืžืŸ:
1.  ืชืงื‘ื•ืœ ื›ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื, ืฉื”ืชืงื‘ืœ ื‘ืขื“ ืขื‘ื•ื“ื” ืฉื‘ื•ืฆืขื” ื‘ื™ืžื™ ื”ืื‘ื˜ืœื” ื‘ื—ื•ื“ืฉ ื”ื“ื™ื•ื•ื—.
2.  ืชืงื‘ื•ืœ ืขืชื™ื“ื™ ื›ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื, ืฉื™ืชืงื‘ืœ ื‘ืขื“ ืขื‘ื•ื“ื” ืฉื‘ื•ืฆืขื” ื‘ื™ืžื™ ื”ืื‘ื˜ืœื” ื‘ื—ื•ื“ืฉ ื”ื“ื™ื•ื•ื—. ืœื“ื•ื’ืžื”, ืื ืžื•ืจื” ื“ืจืš ืขื‘ื“ ื‘ื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ื•ืฆืคื•ื™ ืœืงื‘ืœ ืืช ื”ืชืฉืœื•ื ื‘ื—ื•ื“ืฉ ืคื‘ืจื•ืืจ 2024 - ื™ืฉ ืœื™ื™ื—ืก ืืช ื”ื”ื›ื ืกื” ืœื—ื•ื“ืฉ ื ื•ื‘ืžื‘ืจ 2023 ื•ืœืจืฉื•ื ืืช ื”ื”ื›ื ืกื” ื‘ื—ื•ื“ืฉ ื‘ื™ืฆื•ืข ื”ืขื‘ื•ื“ื” ื•ืœื ื‘ืžื•ืขื“ ืงื‘ืœืช ื”ืชืžื•ืจื” ื‘ืคื•ืขืœ.
ื”ื‘ื”ืจื•ืช ื ื•ืกืคื•ืช:
3.  ืขืฆืžืื™ื ืœืคื™ ื”ืฆื• ืฉื™ืฉ ืœื”ื ื’ื ืชืงื‘ื•ืœื™ื ืฉืื™ื ื ื›ืœื•ืœื™ื ื‘ืฆื• - ื™ืฉ ืœืจืฉื•ื ืืช ื”ืชืงื‘ื•ืœื™ื ื‘ื”ืชืื ืœืžื•ืขื“ ืฉื‘ื• ื”ืชืงื‘ืœื• ื›ืคื™ ืฉื”ื•ื‘ื”ืจ ืœืขื™ืœ.
4.  ืื ืื™ืŸ ืœืžื•ื‘ื˜ืœ ื”ื›ื ืกื” (ืœืื—ืจ ืงื™ื–ื•ื– ื”ื”ื•ืฆืื•ืช), ื™ืฉ ืœืจืฉื•ื ืืคืก ื‘ื˜ื•ืคืก ื‘ืœ/1503.
ืœื”ืœืŸ ื ื•ืกื— ื”ืกืขื™ืฃ ื”ืžืชื•ืงืŸ ืžืชื•ืš ื ื‘ื•:
ื“ืžื™ ืื‘ื˜ืœื” ืœืžื™ ืฉื™ืฉ ืœื• ื”ื›ื ืกื” ืžืขื‘ื•ื“ื” ืื• ืžืžืฉืœื— ื™ื“ 
176.   (ื)  ื”ื–ื›ืื™ ืœื“ืžื™ ืื‘ื˜ืœื” ... ื•ื‘ืขื“ ืื•ืชื• ื–ืžืŸ ื™ืฉ ืœื• ื”ื›ื ืกื” ืžืขื‘ื•ื“ื” ืื• ืžืžืฉืœื— ื™ื“, ืชื ื•ื›ื” ื”ื”ื›ื ืกื” ื”ืžืžื•ืฆืขืช ื”ื™ื•ืžื™ืช ืžื”ืขื‘ื•ื“ื” ืื• ืžืžืฉืœื— ื”ื™ื“ ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื”ืžื’ื™ืขื™ื ืœื• ืœื™ื•ื.
          (ื‘)  (ื‘ื•ื˜ืœ).
          (ื’)   ื–ื›ืื™ ืœื“ืžื™ ืื‘ื˜ืœื” ืฉื™ืฉ ืœื• ื”ื›ื ืกื” ื›ืืžื•ืจ ื‘ืกืขื™ืฃ ืงื˜ืŸ (ื), ืžืขื‘ื•ื“ืชื• ื›ืขื•ื‘ื“ ืขืฆืžืื™, ืชื—ื•ืฉื‘ ื”ื›ื ืกืชื• ืœืขื ื™ื™ืŸ ื”ื ื™ื›ื•ื™ ืฉืœืคื™ ืกืขื™ืฃ ื–ื” ื‘ืชืงื•ืคื” ื”ืงื•ื‘ืขืช, ืขืœ ืืฃ ื”ืืžื•ืจ ื‘ืกืขื™ืฃ 345 ืื• ืœืคื™ื•, ืขืœ ืคื™ ืื™ืฉื•ืจ ืฉืœ ืจื•ืื” ื—ืฉื‘ื•ืŸ ืื• ื™ื•ืขืฅ ืžืก ื‘ื“ื‘ืจ ื”ื›ื ืกื•ืชื™ื• ื‘ืชืงื•ืคื” ื”ืงื•ื‘ืขืช.
ืžื•ื‘ื˜ืœ ืฉืžื‘ื•ื˜ื— ื›ืขื•ื‘ื“ ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ื˜ื•ืคืก ื‘ืœ/621

ืื•ื›ืœื•ืกื™ื™ืช ื”ืขืฆืžืื™ื ืฉืžื‘ื•ื˜ื—ื™ื ื›ืฉื›ื™ืจื™ื ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื ืคื’ืขื” ืžืื“ ื‘ืžืœื—ืžืช ื—ืจื‘ื•ืช ื‘ืจื–ืœ, ื›ืžื• ืžื•ืจื™ ื”ื“ืจืš, ื”ืืžื ื™ื, ื”ืžืจืฆื™ื, ื”ืžื“ืจื™ื›ื™ื ื•ื”ืžื•ืจื™ื.
ืœืจื•ื‘ื ื”ื•ืคืกืงื” ื”ื”ื›ื ืกื” ื‘ื™ื•ื ืื—ื“ ื•ื”ื ื–ื›ืื™ื ืœืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”, ืขืœ ืืฃ ืฉื”ื ืขืฆืžืื™ื ืœืฆื•ืจื›ื™ ืžืก ื”ื›ื ืกื”, ื›ืคื•ืฃ ืœืชื ืื™ ื”ื–ื›ืื•ืช ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
ื”ืชื‘ืจืจ ืฉืœื ื›ืœ ื”ืžืขืกื™ืงื™ื ืœืคื™ ื”ืฆื• ื ื™ื›ื• ื“ืžื™ ื‘ื™ื˜ื•ื— ื›ื—ื•ืง ืžืขืฆืžืื™ื ืืœื”, ืืš ืžื›ื•ื— ืกืขื™ืฃ 365 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื ื–ื›ืื™ื ืœืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ื’ื ืื ื“ืžื™ ื”ื‘ื™ื˜ื•ื— ืœื ื ื•ื›ื•.
 
ื ืฆื™ื’ื™ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืคื ื• ืœืœืฉื›ืช ืจื•ืื™ ื—ืฉื‘ื•ืŸ ื›ื“ื™ ืœืžืฆื•ื ืžืชื•ื•ื” ืžื•ืกื›ื ืฉื™ืืคืฉืจ ืœืขืฆืžืื™ื ืืœื” ืœืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”. ื”ื•ืกื›ื ืฉื”ื‘ืกื™ืก ืฉืœ ื“ืžื™ ื”ืื‘ื˜ืœื” ื™ื”ื™ื” ืœืคื™ ืžืžื•ืฆืข ื”ื”ื›ื ืกื•ืช ื”ื—ื•ื“ืฉื™ ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืขื“ ืกืคื˜ืžื‘ืจ 2023 ื’ื ืœืฆื•ืจืš ืชืงื•ืคืช ื”ืื›ืฉืจื” ื•ื’ื ืœืฆื•ืจืš ื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœืชืฉืœื•ื ื“ืžื™ ื”ืื‘ื˜ืœื”, ื•ืœื ืœืคื™ ื‘ื“ื™ืงื” ื—ื•ื“ืฉื™ืช ืฉืœ ื”ืื™ืฉื•ืจื™ื (ืžื“ื•ื‘ืจ ื‘ื”ื›ื ืกื•ืช ืœืœื ืžืข"ืž, ืœืคื ื™ ื ื™ื›ื•ื™ ื”ื•ืฆืื•ืช). ืœืงื‘ื™ืขืช ื”ื‘ืกื™ืก ืœื“ืžื™ ื”ืื‘ื˜ืœื” ื”ื•ื›ืŸ ื˜ื•ืคืก ื‘ืœ/621.
 
ืœื˜ื•ืคืก ื‘ืœ/621 ื”ืžืชื•ืงืŸ - ื“ื™ื•ื•ื— ืขืœ ื”ื›ื ืกื•ืช ืžื‘ื•ื˜ื— ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ืœืชืงื•ืคืช ืžืœื—ืžืช "ื—ืจื‘ื•ืช ื‘ืจื–ืœ" (ืขื‘ื•ืจ ืขื‘ื•ื“ื” ืฉื‘ื•ืฆืขื” ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืขื“ ืกืคื˜ืžื‘ืจ 2023) 
ืœื—ืฆื• ื›ืืŸ


ืœื”ืœืŸ ืจืฉื™ืžืช ื”ื ื—ื™ื•ืช ืœืžื™ืœื•ื™ ื˜ื•ืคืก ื‘ืœ/621, ืฉืกื•ื›ืžื• ื‘ืคื’ื™ืฉื” ืขื ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื•ืื•ืฉืจื• ืœืคืจืกื•ื:
1.  ื”ื ื—ื™ื” ื›ืœืœื™ืช - ืื ื• ืžืžืœื™ืฆื™ื ืœื›ื ืœืงื‘ืœ ื”ืฆื”ืจื” ืžื”ืœืงื•ื— ืฉื‘ื” ื”ื•ื ืžืืฉืจ ื›ื™ ืžืฉืœื— ื™ื“ื• ื”ื•ื ืื—ื“ ืžื”ืขื™ืกื•ืงื™ื ืฉืžื•ืคื™ืขื™ื ื‘ืชื•ืกืคืช ื”ืจืืฉื•ื ื” ื‘ืฆื• ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ (ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ืงื‘ื™ืขืช ืžืขื‘ื™ื“ื™ื), ืชืฉืœ"ื‘-1972, ื•ืžืืฉืจ ืืช ื›ืœ ื”ืžื™ื“ืข ืฉืžื•ืคื™ืข ื‘ื˜ื•ืคืก ื‘ืœ/621 ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™. 
2.  ื™ืฉ ืœืจืฉื•ื ืืช ืกื›ื•ื ื”ื”ื›ื ืกื”, ืœืคื ื™ ืžืข"ืž, ื›ืคื™ ืฉืžื•ืคื™ืขื” ื‘ืื™ืฉื•ืจ ืฉื”ืœืงื•ื— ื”ื‘ื™ื ืžื”ืžืฉืœื ื•/ืื• ื‘ืงื‘ืœื•ืช/ื—ืฉื‘ื•ื ื™ื•ืช/ืฉื•ื‘ืจื™ ืชืฉืœื•ื. ืืคืฉืจ ื›ืžื•ื‘ืŸ ืœืงื—ืช ืืช ื”ืžื™ื“ืข ืžื”ื ื”ืœืช ื”ื—ืฉื‘ื•ื ื•ืช.
ืื™ืŸ ืœื›ืœื•ืœ ื‘ื˜ื•ืคืก ื‘ืœ/621 ืžืฉื›ื•ืจืช ืจื’ื™ืœื” ืฉืœ ืขื•ื‘ื“ ืฉื›ื™ืจ, ื•ืื™ืŸ ืœื›ืœื•ืœ ื‘ื• ื”ื›ื ืกื” ืžืžืงื•ืจ ืขืฆืžืื™ ืฉืื™ื ื• ืขื•ื ื” ืœืฆื•.
3.  ื”ื ื—ื™ื•ืช ืœืžื™ืœื•ื™ ื˜ื‘ืœื” ื' ื‘ื˜ื•ืคืก - ื”ื›ื ืกื” ืœืœื ืžืข"ืž ืฉื ื•ื›ื• ืžืžื ื” ื“ืžื™ ื‘ื™ื˜ื•ื—, ืœื›ืœ ืžื–ืžื™ืŸ ืขื‘ื•ื“ื”, ื‘ืชืงื•ืคื” ืžื™ื ื•ืืจ ืขื“ ืกืคื˜ืžื‘ืจ 2023:
ื™ืฉ ืœืจืฉื•ื ืืช ืฉื ืžื–ืžื™ืŸ ื”ืขื‘ื•ื“ื” (ื”ืžืฉืœื), ืžืกืคืจ ืชื™ืง ื”ื ื™ื›ื•ื™ื™ื/ืžืกืคืจ ื”ื™ื™ืฉื•ืช ืฉืœ ื”ืžืฉืœื ืฉืœืคื™ื• ื ื•ื›ื• ื“ืžื™ ื”ื‘ื™ื˜ื•ื—, ื•ืืช ืกืš ื”ื”ื›ื ืกื” ืœืœื ืžืข"ืž ืฉืžื•ืคื™ืข ื‘ืžืกืžื›ื™ื. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื‘ืœ ืืช ืกื›ื•ื ื”ื”ื›ื ืกื” ื‘ื˜ื•ืคืก ื•ื™ื‘ื“ื•ืง, ื›ื›ืœ ืฉื™ื™ื“ืจืฉ, ืืช ื ื™ื›ื•ื™ ื“ืžื™ ื”ื‘ื™ื˜ื•ื—.
4.  ื”ื ื—ื™ื•ืช ืœืžื™ืœื•ื™ ื˜ื‘ืœื” ื‘' ื‘ื˜ื•ืคืก - ื”ื›ื ืกื” ืœืœื ืžืข"ืž, ืฉืœื ื ื•ื›ื• ืžืžื ื” ื“ืžื™ ื‘ื™ื˜ื•ื—, ืœื›ืœ ืžื–ืžื™ืŸ ืขื‘ื•ื“ื”:
ื™ืฉ ืœืจืฉื•ื ืืช ืฉื ืžื–ืžื™ืŸ ื”ืขื‘ื•ื“ื” (ื”ืžืฉืœื), ืžืกืคืจ ื”ื™ื™ืฉื•ืช ื•ืืช ืกืš ื”ื”ื›ื ืกื” ืœืœื ืžืข"ืž ืฉืžื•ืคื™ืข ื‘ืžืกืžื›ื™ื. ื›ื›ืœ ืฉืื™ืŸ ืžืกืคืจ ื™ื™ืฉื•ืช (ืœืžืขื˜ ืœืžื•ืจื™ ื“ืจืš ืขืœ ื”ื›ื ืกื•ืช ืžื—ื•"ืœ), ืื™ืŸ ืœืจืฉื•ื ืืช ื”ื”ื›ื ืกื” ื‘ื˜ื•ืคืก.
ื™ืฉ ืœื›ืœื•ืœ ื‘ื˜ื‘ืœื” ืืช ื”ื”ื›ื ืกื•ืช ื›ื“ืœืงืžืŸ, ืœืฆื•ืจืš ื—ื™ืฉื•ื‘ ื”ื‘ืกื™ืก ืœื“ืžื™ ื”ืื‘ื˜ืœื”:
ื.   ื”ื›ื ืกื” ืฉื”ืชืงื‘ืœื” ื‘ืคื•ืขืœ ืžื™ื ื•ืืจ ืขื“ ืกืคื˜ืžื‘ืจ 2023.
ื‘.   ื”ื›ื ืกื•ืช ืฉื”ืชืงื‘ืœื• ืื• ืฉืฆืคื•ื™ื•ืช ืœื”ืชืงื‘ืœ ื‘ื—ื•ื“ืฉ ืื•ืงื˜ื•ื‘ืจ 2023 ื•ืื™ืœืš, ื‘ืขื“ ืขื‘ื•ื“ื” ืฉื‘ื•ืฆืขื” ื‘ื—ื•ื“ืฉื™ื ื™ื ื•ืืจ ืขื“ ืกืคื˜ืžื‘ืจ 2023.
5.  ืžื•ืจื™ ื“ืจืš - ื”ืฆื• ื›ื•ืœืœ ืžื•ืจื” ื“ืจืš, ืžืœื•ื•ื” ืจืคื•ืื™ ื•ืžืœื•ื•ื™ื ืื—ืจื™ื, ื‘ื˜ื™ื•ืœื™ื ื”ืžืื•ืจื’ื ื™ื ืขืœ ื™ื“ื™ ืžื•ืกื“ื•ืช, ื’ื•ืคื™ื ืฆื™ื‘ื•ืจื™ื™ื ื•ืžืฉืจื“ื™ ื ืกื™ืขื•ืช, ืื ืžืฉืชืœื ื’ืžื•ืœ ื‘ืขื“ ื”ืขื‘ื•ื“ื” (ืื™ืŸ ืชื ืื™ื ื ื•ืกืคื™ื). ื”ืฆื• ืื™ื ื• ื—ืœ ื›ืืฉืจ ื”ืชืงื‘ื•ืœื™ื ืžืฉื•ืœืžื™ื ืžืื ืฉื™ื ืคืจื˜ื™ื™ื ื•ืžื’ื•ืจืžื™ื ืฉืื™ื ื ืžื•ืกื“ื•ืช, ื’ื•ืคื™ื ืฆื™ื‘ื•ืจื™ื™ื ื•ืžืฉืจื“ื™ ื ืกื™ืขื•ืช.
ื™ืฉ ืœืจืฉื•ื ื‘ื˜ื‘ืœื” ื' ืืช ื”ื’ื•ืจืžื™ื ืฉื ื™ื›ื• ื“ืžื™ ื‘ื™ื˜ื•ื— ื‘ื”ืชืื ืœืชื™ืง ื”ื ื™ื›ื•ื™ื™ื/ืžืกืคืจ ื”ื™ื™ืฉื•ืช, ื•ื‘ื˜ื‘ืœื” ื‘' ืœืจืฉื•ื ืžื•ืกื“ื•ืช, ื’ื•ืคื™ื ืฆื™ื‘ื•ืจื™ื™ื ื•ืžืฉืจื“ื™ ื ืกื™ืขื•ืช ื‘ื™ืฉืจืืœ, ืฉื™ืฉ ืœื’ื‘ื™ื”ื ืžืกืคืจ ื™ื™ืฉื•ืช, ืฉืœื ื ื™ื›ื• ื“ืžื™ ื‘ื™ื˜ื•ื—, ื•ื›ืŸ ืžื•ืกื“ื•ืช, ื’ื•ืคื™ื ืฆื™ื‘ื•ืจื™ื™ื ื•ืžืฉืจื“ื™ ื ืกื™ืขื•ืช ื‘ื—ื•"ืœ ืฉื”ื–ืžื™ื ื• ืขื‘ื•ื“ื” - ืœืœื ืžืกืคืจ ื™ื™ืฉื•ืช. ืœืžืฉืœ, ืžื•ืกื“ื•ืช ื“ืช ืžื—ื•"ืœ, ื™ื™ืจืฉืžื• ืœืœื ืžืกืคืจ ื™ื™ืฉื•ืช.
ืืคืฉืจ ืœื”ืคื ื•ืช ืืช ื”ืœืงื•ื— ืœืื™ื’ื•ื“ ื”ืžืงืฆื•ืขื™ ืœืงื‘ืœืช ืขื–ืจื”.
6.  ืืžื ื™ื - ืžื“ื•ื‘ืจ ื‘ื”ืกื›ื ืขื‘ื•ื“ื” ื‘ื›ืชื‘ ื•ืžืจืืฉ ืœืชืงื•ืคื” ืฉืœ ืจื‘ืข ืฉื ื” ืœืคื—ื•ืช ืื• ืœืกื“ืจื” ืฉืœ ื—ืžืฉ ื”ื•ืคืขื•ืช ืœืคื—ื•ืช (ื”ืจื—ื‘ื” ื‘ืฆื• ืขืฆืžื•). ืœืืžืŸ ืฉืžื•ืคื™ืข ื‘ืืžืฆืขื™ ืชืงืฉื•ืจืช ืฆื™ื‘ื•ืจื™ - ืžื“ื•ื‘ืจ ื‘ื”ืกื›ื ืžืจืืฉ ืœืžืชืŸ ืกื“ืจื” ืฉืœ 3 ื”ื•ืคืขื•ืช ื‘ื—ื•ื“ืฉ ืœืคื—ื•ืช (ื”ื›ื•ื•ื ื” ืœืืžืฆืขื™ ืชืงืฉื•ืจืช ืฆื™ื‘ื•ืจื™ ืžืžืœื›ืชื™ ื•ืœื ืขืจื•ืฅ ืžืกื—ืจื™).
ื”ืฆื• ื›ื•ืœืœ ื›ืœ ื”ื•ืคืขื” ืืžื ื•ืชื™ืช ืื• ื‘ื™ื“ื•ืจื™ืช ืฉืœ ืืžืŸ ืื• ื”ื ื—ื™ื” ื‘ืžื•ืคืข, ื•ื›ืŸ ื›ืœ ื”ื•ืคืขื” ืœืฆื•ืจืš ื”ืงืœื˜ื” ืื• ืฆื™ืœื•ื, ืœืžืขื˜ ื”ืงืœื˜ื” ืื• ืฆื™ืœื•ื ืœืฆื•ืจื›ื™ ืคืจืกื•ืžืช.
ืืคืฉืจ ืœื”ืคื ื•ืช ืืช ื”ืœืงื•ื— ืœืืจื’ื•ืŸ ืฉื—"ื ืœืงื‘ืœืช ืขื–ืจื”.
7.  ืžืจืฆื™ื, ืžื•ืจื™ื ื•ืžื“ืจื™ื›ื™ื (ืœื”ืœืŸ: ืžื•ืจื™ื) - ื”ืกื›ื ื”ืขื‘ื•ื“ื” ื ืขืจืš ืžืจืืฉ (ื”ืฆื• ืื™ื ื• ืžื’ื“ื™ืจ ืืช ืื•ืคืŸ ื”ื”ืกื›ืžื” ื•ืœื›ืŸ ื”ืคื™ืจื•ืฉ ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื”ื•ื ืฉืžื“ื•ื‘ืจ ื‘ื›ืœ ื”ืกื›ื ืฉื ืขืจืš ืžืจืืฉ ื‘ื›ืชื‘ ืื• ื‘ืขืœ ืคื”) ืœืชืงื•ืคื” ืฉืœ ืจื‘ืข ืฉื ื” ืœืคื—ื•ืช ืื• ืœืžืชืŸ ืกื“ืจื” ืฉืœ ืฉื‘ืขื” ืฉื™ืขื•ืจื™ื ืœืคื—ื•ืช. 
ื”ืกื›ื ืฉื”ื•ืคืกืง ื‘ืขืงื‘ื•ืช ื”ืžืœื—ืžื” - ื ื™ืชืŸ ืœื›ืœื•ืœ ื‘ื˜ื•ืจ ื‘' ื’ื ืžื•ืจื™ื ืฉืœื ื‘ื™ืฆืขื• ื‘ืคื•ืขืœ 7 ืฉื™ืขื•ืจื™ื, ื•ื‘ืœื‘ื“ ืฉืื›ืŸ ืงื™ื™ื ื”ืกื›ื ื‘ื›ืชื‘ ืื• ื‘ืขืœ ืคื” ืฉื”ืžื•ืจื” ื™ืขื‘ื™ืจ ืืช ื”ืฉื™ืขื•ืจื™ื ื”ืืœื” ื•ื”ืกืคื™ืง ืœืœืžื“ ืคื—ื•ืช ื‘ื’ืœืœ ื”ืžืœื—ืžื”. ืœื’ื‘ื™ ืžื•ืจื™ื ืืœื”, ืžืื—ืจ ืฉื ืงื‘ืข ืžืจืืฉ ืฉื™ื”ื™ื• 7 ืฉื™ืขื•ืจื™ื ืœืคื—ื•ืช, ื”ืžื•ืจื” ืขื•ืžื“ ื‘ืชื ืื™ ื”ืฆื•.
8.  ื›ืœ ืžืงืจื” ืื—ืจ ืฉื›ืœื•ืœ ื‘ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ื”ืœืงื•ื— ืชื•ื‘ืข ื“ืžื™ ืื‘ื˜ืœื” (ืกื™ืžื•ืŸ ื‘ื˜ื‘ืœื” - "ืื—ืจ") - ืชืžืœืื• ืืช ื˜ื‘ืœื” ื‘' ื›ืžื™ื˜ื‘ ื”ื‘ื ืชื›ื, ื›ื™ื•ื•ืŸ ืฉื”ื˜ื•ืคืก ื™ื•ืขื‘ืจ ืœื‘ื“ื™ืงื” ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื‘ื—ื™ื ืช ื”ืžืขืžื“. 


ืœืคืจืกื•ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื ื•ืฉื ืžื“ืจื™ื›ื™ื, ืžืจืฆื™ื, ืžื•ืจื™ื, ืื•ืžื ื™ื ื•ืžื•ืจื™ ื“ืจืš ืœื—ืฆื• ื›ืืŸ
ืœืคืจืกื•ื ื‘ืขืžื•ื“ ื”ืคื™ื™ืกื‘ื•ืง ืฉืœ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ

ืœืชื•ืกืคืช ื”ืจืืฉื•ื ื” ื‘ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื ื•ืงื‘ื™ืขืช ืžืขื‘ื™ื“ื™ื ืœื—ืฆื• ื›ืืŸ 
ื”ื‘ื”ืจื•ืช ืœืžื•ื‘ื˜ืœ ืฉืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ืฉื”ื•ื ืžื•ืจื” ื“ืจืš, ืืžืŸ, ืžื•ืจื”, ืžืจืฆื” ืื• ืžื“ืจื™ืš 

ืžื•ื‘ื˜ืœ ืฉื›ื™ืจ ื‘ืœื‘ื“ ืขื ืจื™ื‘ื•ื™ ืžืขืกื™ืงื™ื:
ืžื’ื™ืฉ ืชื‘ื™ืขื” ืœื“ืžื™ ืื‘ื˜ืœื” (ื›ืคื™ ืฉืžื•ืกื‘ืจ ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™), ืžืฆืจืฃ ืื™ืฉื•ืจ ื”ืคืกืงืช ืขื‘ื•ื“ื” ืžืžืขืกื™ืง ืื—ืจื•ืŸ.
ื—ืฉื•ื‘ ืžืื“ ืœืจืฉื•ื ืืช ืกื•ื’ ื”ืขื™ืกื•ืง ื‘ืกื™ื‘ืช ื”ืคืกืงืช ื”ืขื‘ื•ื“ื” (ืžื•ืจื” ื“ืจืš ื•ื›ื•').
ืจืฆื•ื™ ืฉื›ืœ ืžืขืกื™ืง ื™ืฉื“ืจ ื˜ื•ืคืก 100 ื™ื™ืขื•ื“ื™ ืœื’ืžืœืื•ืช. 
ืžืขืกื™ืง ืฉืœื ืžืฉื“ืจ ื˜ื•ืคืก 100 ื™ื™ืขื•ื“ื™ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ - ืืคืฉืจ ืœืฉืœื•ื— ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื˜ื•ืคืก ื‘ืœ/1514 ืื• ืชืœื•ืฉื™ ืžืฉื›ื•ืจืช.
ืžื•ื‘ื˜ืœ ืฉืขื•ื‘ื“ ื›ืฉื›ื™ืจ ื‘ื™ืžื™ ื”ืื‘ื˜ืœื”, ืฉื•ืœื— ืชืœื•ืฉ ืžืฉื›ื•ืจืช ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ื›ืžื•ืกื‘ืจ ื‘ื”ืžืฉืš.
ืžื•ื‘ื˜ืœ ืฉื—ื•ื–ืจ ืœืขื‘ื•ื“ ืžื“ื•ื•ื— ืœืœืฉื›ืช ืฉื™ืจื•ืช ื”ืชืขืกื•ืงื” ืขืœ ื”ื—ื–ืจื” ืœืขื‘ื•ื“ื”. 
ื‘ืขื‘ื•ืจ ืžื•ื‘ื˜ืœ ืฉื—ื–ืจ ืœืขื‘ื•ื“ื” ื”ืžืขืกื™ืง ืžืฉื“ืจ ื˜ื•ืคืก 100 ื™ื™ืขื•ื“ื™ ืžืขื•ื“ื›ืŸ ืขื ืžื•ืขื“ ื”ื—ื–ืจื” ืœืขื‘ื•ื“ื”. ืื ื”ืžืขืกื™ืง ืœื ืฉื™ื“ืจ ืืช ื”ื˜ื•ืคืก, ื”ืขื•ื‘ื“ ื—ื™ื™ื‘ ืœื”ื•ื“ื™ืข ืขืœ ื”ื—ื–ืจื” ืœืขื‘ื•ื“ื” ื’ื ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
 
ืžื•ื‘ื˜ืœ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื:
ืžื’ื™ืฉ ืชื‘ื™ืขื” ืœื“ืžื™ ืื‘ื˜ืœื” ืฉืืœื™ื” ืžืฆืจืฃ ื˜ื•ืคืก ื‘ืœ/621. ื—ืฉื•ื‘ ืžืื“ ืœื”ืฆื”ื™ืจ ืฉื”ื•ื ืžื•ืจื” ื“ืจืš ืื• ืืžืŸ ืื• ืžืจืฆื”, ืžื•ืจื” ืื• ืžื“ืจื™ืš, ื•ื‘ืกื™ื‘ืช ื”ืคืกืงืช ื”ืขื‘ื•ื“ื” ืœืจืฉื•ื - ืื™ืŸ ืขื‘ื•ื“ื”.
ืžื•ื‘ื˜ืœ ืฉืจืฉื•ื ื‘ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื›ืขืฆืžืื™ ื‘ืชืงื•ืคืช ื”ืื‘ื˜ืœื”, ืžืฆืจืฃ ื‘ื›ืœ ื—ื•ื“ืฉ ื˜ื•ืคืก ื‘ืœ/1503, ื’ื ืื ื”ื”ื›ื ืกื•ืช ื”ืŸ ืืคืก. ืœืœื ื”ื’ืฉืช ื˜ื•ืคืก ื‘ืœ/1503 ื‘ื›ืœ ื—ื•ื“ืฉ ืœืžื•ื‘ื˜ืœ ื›ืืžื•ืจ, ืœื ื™ื‘ื•ืฆืข ืชืฉืœื•ื ื“ืžื™ ืื‘ื˜ืœื”. ืœืžื•ื‘ื˜ืœื™ื ืฉืงื™ื‘ืœื• ื“ืžื™ ืื‘ื˜ืœื” ืขื“ ื”ื•ืจืืช ื”ืฉืขื”, ืฉืžื”ืŸ ืงื•ื–ื–ื• ื”ื›ื ืกื•ืช ื‘ื”ืชืื ืœืžืงื“ืžื•ืช, ื”ื”ืชืืžื•ืช ื™ื‘ื•ืฆืขื• ืจืง ืœืคื™ ื˜ื•ืคืก ื‘ืœ/1503.
ืžื•ื‘ื˜ืœ ืฉืขื•ื‘ื“ ื›ืฉื›ื™ืจ ืจื’ื™ืœ ื‘ื–ืžืŸ ื”ืื‘ื˜ืœื”, ืฉื•ืœื— ืชืœื•ืฉื™ ืžืฉื›ื•ืจืช ื‘ื›ืœ ื—ื•ื“ืฉ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™.
 
ืžื™ ืฉื”ื•ื ื’ื ืฉื›ื™ืจ ืจื’ื™ืœ ื•ื’ื ืฉื›ื™ืจ ืœืคื™ ื”ืฆื• - ืฉืชื™ ื”ื”ื‘ื”ืจื•ืช ืœืขื™ืœ ื—ืœื•ืช ืขืœื™ื•.
ื”ื•ื“ืขื” ืฉืœ ืžื•ื‘ื˜ืœ ืฉืขื‘ื“ ื‘ื™ืžื™ื ืฉืงื™ื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ืื• ืฉื™ืฉ ืœื• ื”ื›ื ืกื•ืช

ื›ื™ื•ื•ืŸ ืฉื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžืงื–ื– ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื’ื ืžืฉื›ื•ืจืช ื•ื’ื ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“, ืžื•ื‘ื˜ืœ ืฉืขื•ื‘ื“ ื‘ื–ืžืŸ ืฉื”ื•ื ืžืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื” ื™ื ื”ื’ ื›ื“ืœืงืžืŸ:

1.  ื™ืฉ ืœืžื•ื‘ื˜ืœ ื”ื›ื ืกื•ืช ืžืžืฉื›ื•ืจืช - ืขืœื™ื• ืœืฉืœื•ื— ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื“ืจืš ื”ืืชืจ ืชืœื•ืฉื™ ืžืฉื›ื•ืจืช (ืœื”ืกื‘ืจื™ื ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ 
ืœื—ืฆื• ื›ืืŸ) 

2.  ื™ืฉ ืœืžื•ื‘ื˜ืœ ื”ื›ื ืกื•ืช ืžืžืฉืœื— ื™ื“ ื›ืขืฆืžืื™, ื•/ืื• ื”ื›ื ืกื•ืช ื›ืฉื›ื™ืจ ืœืคื™ ืฆื• ืกื™ื•ื•ื’ ืžื‘ื•ื˜ื—ื™ื - ืขืœื™ื• ืœืฉืœื•ื— ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ื‘ื›ืœ ื—ื•ื“ืฉ ื˜ื•ืคืก ื‘ืœ/1503 ื—ืชื•ื, ื›ืคื™ ืฉื”ื•ืกื‘ืจ ืœืขื™ืœ. 
ื”ื‘ื”ืจื•ืช ืœืžื•ื‘ื˜ืœ ืฉืžืงื‘ืœ ืงืฆื‘ืช ืคืจื™ืฉื” (ืคื ืกื™ื”)

ืœืคื™ ืกืขื™ืฃ 175 ื‘ื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™, ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื™ืฉ ืœืงื–ื– ืงืฆื‘ืช ืคืจื™ืฉื” (ืคื ืกื™ื”) ืฉื”ืžื•ื‘ื˜ืœ ืžืงื‘ืœ ื‘ืชืงื•ืคืช ื”ืื‘ื˜ืœื”. ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืžื—ืœืง ืืช ื”ืคื ืกื™ื” ื‘ืจื•ื˜ื• ื‘ืชืœื•ืฉ ื”ืคื ืกื™ื” ืœ-30 ื•ืืช ื”ืžื ื” ืžืคื—ื™ืช ืžื“ืžื™ ื”ืื‘ื˜ืœื” ืœื›ืœ ื™ื•ื. ื™ืฉ ืœื”ืขื‘ื™ืจ ืœื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืชืœื•ืฉ ืคื ืกื™ื” ืจืง ื‘ื—ื•ื“ืฉ ื”ืจืืฉื•ืŸ ืฉืœ ื”ืื‘ื˜ืœื”.
ืžื•ื‘ื˜ืœ ืฉืขื•ื‘ื“ ื‘ืฉื›ืจ ื ืžื•ืš ื•ืžื•ื‘ื˜ืœ ืฉืคืชื— ืขืกืง ืขืฆืžืื™

ืžื•ื‘ื˜ืœ ืฉื ื•ืชืจื• ืœื• ื™ืžื™ ืื‘ื˜ืœื”, ื•ื”ืชื—ื™ืœ ืœืขื‘ื•ื“ ื‘ืขื‘ื•ื“ื” ื—ื“ืฉื” ืฉื”ืฉื›ืจ ื”ื™ื•ืžื™ ื”ืžืžื•ืฆืข ื‘ื” ื ืžื•ืš ืžื“ืžื™ ื”ืื‘ื˜ืœื” ื”ืžื’ื™ืขื™ื ืœื• ืœื™ื•ื, ื™ื”ื™ื” ื–ื›ืื™ ืœืžืขื ืง ืื ืขื‘ื“ ื‘ืขื‘ื•ื“ื” ื–ื• 25 ื™ืžื™ื ืœืคื—ื•ืช ื‘-50% ืžืฉืจื” ืœืคื—ื•ืช. 

ืžื™ ืฉื”ืชื—ื™ืœ ืœืงื‘ืœ ื“ืžื™ ืื‘ื˜ืœื”, ื•ื”ื—ืœื™ื˜ ืœืคืชื•ื— ืขืกืง ืขืฆืžืื™ ืœืคื ื™ ืฉื ื™ืฆืœ ืืช ืžืœื•ื ืชืงื•ืคืช ื”ื–ื›ืื•ืช ืฉืœื• ืœื“ืžื™ ื”ืื‘ื˜ืœื”, ื–ื›ื•ืชื• ืœื“ืžื™ ืื‘ื˜ืœื” ืชื™ืฉืžืจ, ืื ื”ืขืกืง ืฉืคืชื— ื ืกื’ืจ ื‘ืชื•ืš 24 ื—ื•ื“ืฉื™ื. 


ืœื”ืกื‘ืจื™ื ื ื•ืกืคื™ื ืžื•ืจื—ื‘ื™ื ื‘ื ื•ืฉื ื“ืžื™ ืื‘ื˜ืœื” ื‘ืืชืจ ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ
ืœื—ื•ืง ื”ื‘ื™ื˜ื•ื— ื”ืœืื•ืžื™ ืœื—ืฆื• ื›ืืŸ