{"id":1456,"date":"2021-10-12T14:47:53","date_gmt":"2021-10-12T14:47:53","guid":{"rendered":"http:\/\/www.eminoglugroup.com\/?page_id=1456"},"modified":"2023-08-08T05:19:18","modified_gmt":"2023-08-08T05:19:18","slug":"%d8%aa%d8%a3%d8%b3%d9%8a%d8%b3-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7","status":"publish","type":"page","link":"https:\/\/www.eminoglugroup.com\/en\/%d8%aa%d8%a3%d8%b3%d9%8a%d8%b3-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d9%81%d9%8a-%d8%aa%d8%b1%d9%83%d9%8a%d8%a7\/","title":{"rendered":"Establishing companies in Turkey"},"content":{"rendered":"
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Establishing companies in Turkey <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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On this page, we will mention the legal steps for registering companies in Turkey in detail<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Preparing the company agreement and documenting the founders' signature<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Users create a free membership via the online central registry system address and begin the company incorporation process.
\u00a0After the company contract is prepared in the central registry system, Turkish citizens with foreign identity card numbers can be added with their passport numbers as partner or authorized. However, foreigners must first obtain a tax number from the tax office and register in the central registry system by applying to the commercial registry office.<\/p>

The central registry system directs the user to fill in the legally required elements of the contract and the company contract is prepared by entering the necessary information. The contract is prepared in Turkish. The company's potential tax number is also automatically assigned by the system. Then the founders sign the contract and to see if these signatures belong to them or not, they are verified by a competent authority. To do this process, the founders or their authorized representatives must go to the relevant organization. In limited companies and cooperatives, this process is carried out at the Commercial Registry Directorate where the company is located. For other companies, it is possible to apply to the Directorate of Commercial Registry or any notary in the place where the main office of the company is located

In the event that a notary approval procedure is required, users can apply to any notary with the tracking number obtained from the central registry system. Once the contract is sent to a notary by the central registry system in an electronic medium, there is no longer a need to go to a notary to do the process in person.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Preparing declarations of signatures of company officials<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The signatures of the persons authorized to represent the company under the company's address are approved by the competent authority and the signature announcements are prepared accordingly. This process takes place in any commercial registry office in Turkey<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Deposit of cash capital by the Competition Authority<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The signatures of the persons authorized to represent the company under the company's address are approved by the competent authority and the signature announcements are prepared accordingly. This process takes place in any commercial registry office in Turkey<\/p>

0.04% of the company's share capital must be deposited as a competitor's share in its bank account. There is no need to go to the bank to do this process. This amount can be deposited with the Commercial Registry Directorate along with other facility transactions. In addition, at least 25% of the pledged shares in cash in joint stock companies must be deposited in a bank account opened on behalf of the company prior to the company's registration.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Request to the Commercial Registry Directorate for registration<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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At the request of the founders along with the relevant documents to the Registration Directorate, the Commercial Registration Directorate completes the registration process. In addition, when incorporating joint stock, limited liability and cooperative companies, the commercial books maintained by the Commercial Registry Department are approved and submitted to the relevant party after registration. It is also possible to conduct incorporation transactions through an authorized representative with a power of attorney<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Documents to be submitted to the Commercial Registry Department\nin the organization\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Documents required to register a joint stock company<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • Memorandum of Association signed by the founders<\/li>
  • A document showing that at least 25 percent of the pledged capital in cash has been invested in the bank
    -<\/li>
  • Proof of payment indicating the payment of the competition authority's share<\/li>
  • Evaluation reports prepared by the competent court of experts to determine the value of the samples, the assets to be used during the institution and the in-kind capital, if any.<\/li>
  • If the in-kind capital is added, the document that must be taken from the relevant register states that there are no restrictions on the in-kind capital.<\/li>
  • A document certifying that real property, intellectual property rights and other in-kind values as capital in kind
    annotated in the records in which they were registered<\/li>
  • Contracts with the company being incorporated and with its founders and other persons, including
    those relating to the acquisition of assets, if any<\/li>
  • By a permit letter for companies whose establishment is subject to the approval of the Ministry or other official institutions
    <\/li>
  • Written statements of members of the Board of Directors who are not shareholders, if any, that they accept this duty<\/li>
  • In the case of a legal entity in the board of directors, the name and surname of the real person is determined by the
    legal person on behalf of the legal person and a certified copy of the decision of the competent body to identify it<\/li>
  • Signing and obligating the declarations of persons authorized to represent the company<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Documents required to register a limited liability company<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • The company agreement signed by the founders<\/li>
    • Written statements from unaffiliated board members that they accept this duty<\/li>
    • In the event that there is a legal person on the board of directors, the name and surname of the real person shall be specified by the legal person on behalf of the legal person and a certified copy of the decision of the competent body
      to specify it<\/li>
    • Appraisal reports prepared by an expert appointed by the court in connection with the determination of the value of the assets in kind
      And the assets to be seized during incorporation, if any.<\/li>
    • If the in-kind capital is added, the document that must be taken from the relevant register states that there are no restrictions on the in-kind capital.<\/li>
    • In the case of placing capital in kind, the document that states that the intellectual property and immovable rights
      And other values \u200b\u200bset as capital in kind are annotated in the records in which they are recorded<\/li>
    • Contracts with the company being incorporated and with its founders and other persons, including
      those relating to the acquisition of assets, if any<\/li>
    • Signing announcements of company managers<\/li>
    • Proof of deposit indicating that the share of the competition authority has been deposited<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Documents required to register a cooperative<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      • The company agreement is signed by the founders approved by the Commercial Registry Department<\/li>
      • A letter of authorization from the authority authorized to establish the cooperative<\/li>
      • Declarations of signatures of persons authorized to obligate and cooperative representation of the company under the title of cooperative.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Documents Required for Registering Collective Partnerships and Limited Partnership<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        • The company contract signed by the notary founders<\/li>
        • A copy of the signatures signed by the persons authorized to bind and represent the company under the title
          of cooperative.<\/li>
        • Valuation report prepared by the court-appointed expert to determine the value of assets in kind in the event that
          limited shareholder in-kind capital placement in limited partnership companies.<\/li>
        • A letter from the relevant register stating that there are no restrictions on the in-kind capital<\/li>
        • A document certifying that the immovable intellectual property rights and other values \u200b\u200bplaced as capital in kind
          annotated in the records in which they were recorded.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Auditing of commercial companies\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Capital firms operating in certain regions of Turkey \"total assets\",
          \"annual net sales revenue\" and \"number of employees\" in terms of capital firms
          that provide at least two minimum value of certain criteria are subject to scrutiny. The financial statements and reports of the board of directors of these companies are audited by independent auditors in accordance with international auditing standards.
          In addition, the Ministry of Commerce has the authority to audit all commercial companies in terms of transactions under the Turkish Commercial Code. Also, relevant public institutions and institutions may audit companies that engage in certain activities (such as banks, insurance companies, etc.) in accordance with the special laws to which they are subject. In short, public oversight of commercial companies in Turkey is carried out by public institutions and organizations.
          However, in order to clarify some events, the shareholders were given the right to request the appointment of an auditor from the General Assembly. The shareholder's request to appoint a special auditor is approved by the majority decision issued by the general assembly.
          If the application is rejected in the general assembly, the shareholders who make up at least one tenth of the capital (twenty-one in public companies) may ask the court to appoint a special auditor within three months<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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          Transfer of shares in capital companies<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          Instead of communicating directly with the company, foreign investors can also invest by buying shares in a company established in Turkey. It is also possible for them to leave the company by transferring the shares they have acquired to others.
          In joint stock companies, registered shares and bearer shares can be printed. Shares are transferred to the bearer with the transfer of possession. Registered shares are transferred by transferring the trading value and holding. Except in exceptional cases, the transfer of shares in joint stock companies cannot be limited. At the same time, the transfer of shares in
          joint-stock companies is not subject to registration and announcement.
          The transfer of shares in limited liability companies includes the operations required by law. And this is it:

          <\/p>

          • Signing and documenting the share transfer agreement between the two parties<\/li>
          • Approval of the transfer of shares by the company\u2019s general assembly, unless otherwise stipulated in the company\u2019s agreement,<\/li>
          • The transfer of shares shall be in accordance with the share transfer agreement and the general assembly decision, which grants the approval of the department in the form of registration and announcement

            <\/li><\/ul>

            The procedure for transferring shares in joint stock companies is valid for limited partnership companies whose capital is divided into shares<\/p>

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            Liquidation or closing of the company<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0641\u064a \u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062a\u0631\u0643\u064a
            \u064a\u0639\u062f \u0627\u0644\u0645\u0635\u0641\u064a\u0648\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0643\u0644 \u0639\u0627\u0645 \u0648\u064a\u0642\u062f\u0645\u0648\u0627
            \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062a\u0635\u0641\u064a\u0629.<\/p>

            After the company's debts are paid in liquidation and stock prices are recovered, the remaining
            assets are distributed among the shareholders at the rate of paid-up capital and franchise rights, unless otherwise agreed in the articles of association. In the case of a concession in the liquidation share, the regulation in the articles of association shall apply.
            The remaining assets may not be distributed until six months after the date of the third call to
            creditors.
            When the liquidation ends, the liquidation personnel apply A request to the Commercial Registry Directorate to delete
            the company's trade name from the registry. After that, the deletion is recorded on the system
            and announced. The deletion terminates the legal entity of the company.
            On the other hand; In the event of bankruptcy, the liquidation process shall be carried out by the Bankruptcy Department in accordance with
            the provisions of the Bankruptcy and Execution Law.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

            \n\t\t\t\t\t\t
            \n\t\t\t

            Branches of foreign companies<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
            \n\t\t\t\t\t\t
            \n\t\t\t\t\t\t\t

            Branches of commercial establishments located in Turkey and whose headquarters are abroad
            without prejudice to the provisions of the commercial property laws of their countries are registered as local business establishments.
            An authorized commercial representative is appointed according to the laws in Turkey for this branch. If the
            commercial project has more than one branch, the branches that will be opened after the registration of the first
            branch are registered as branches of local commercial establishments.<\/p>

            • The documents that will be submitted to the commercial registry offices regarding the registration of branches of a foreign company in Turkey
              are as follows:

              <\/li>
            • A translation of a letter and a copy in Turkish from the competent authority showing the documents required
              to register the branch and the requirements of the law of the exporting country where the main office of the company is registered
              <\/li>
            • \u00a0<\/li>
            • All documents required for branch registration in the source country<\/li>
            • A certified copy of the document containing the company's current register records and company
              contract, and one copy in Turkish<\/li>
            • The company's original decision on appointing commissioners based on branches and opening branches in Turkey
              and a copy of the competent bodies translated into Turkish<\/li>
            • The company\u2019s trade name, type, subject of business, type and amount of capital, date of incorporation, registration number and the law to which it is subject, whether it is a member of the European Union, the website or the address of the branch and the amount of capital allocated to the branch, including Courts, private institutions, public institutions, the original
              and one copy of the declaration signed by the authorities of the center, including the name
              surname, identification number and place of residence of the person or persons who will represent the fully authorized institution
              <\/li>
            • Original and translated Turkish copy of the power of attorney given to the person or representatives
              of the branch unless they have been legally granted a power of attorney by the subsidiary courts of Turkey as a fully qualified person or persons with unspecified powers<\/li>
            • Signature data of the persons who will represent the branch<\/li>
            • Authorization or opinion letter for branches whose opening is subject to permission from the Ministry of Commerce or
              other official institutions<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
              \n\t\t\t\t\t\t
              \n\t\t\t

              Moving a company based in Turkey abroad<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
              \n\t\t\t\t\t\t
              \n\t\t\t\t\t\t\t

              It is possible to transfer a trading company established in Turkey abroad. In order to do this, the decision of the competent authority must be taken and the necessary documents submitted to the relevant
              Directorate of the Commercial Registry, provided that the provisions stipulated in the law are complied with. Upon completion of these
              transactions, the documents are registered and the company records are deleted by the management and the decision of the authorized body
              to move the headquarters abroad, the trade name after the transfer of the commercial company headquarters or the name of the facility, and the legal form, if any The foreign authority authorized to register and the measures taken to protect creditors
              <\/p>

              The documents required to be submitted to the directorate in which the head office is registered in order to
              move the headquarters of the trading company abroad are as follows:<\/p>

              • Deeds and documents proving that the creditors have been notified of the change in the company's status as
                provided in the company agreement and in any case by announcing in the Official Gazette of the Register and that they are invited to announce their entitlements<\/li>
              • Written consent of all creditors or documents that all receivables are paid or
                secured<\/li>
              • A letter from the tax office and the social security institution in which the company is registered
                , indicating that the debt is absent or guaranteed<\/li>
              • A certified copy of the competent authority\u2019s decision to move the company\u2019s headquarters abroad<\/li>
              • A certified copy translated into Turkish from the competent authorities confirming that the company's commercial activity continues abroad<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                \n\t\t\t\t\t\t
                \n\t\t\t

                Transferring the headquarters of a foreign company to Turkey<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                \n\t\t\t\t\t\t
                \n\t\t\t\t\t\t\t

                It is possible to transfer the headquarters of a company established abroad to Turkey. The provisions for incorporation are applied in the registration of commercial companies wishing to transfer their headquarters to Turkey. commercial registry directorates; During this registration, the trading company that holds its head office is obligated to investigate
                if the company's contract complies with Turkish law or is adapted.<\/p>

                If the company's headquarters is transferred to Turkey, the directorate must first provide the necessary documents for the registration of
                commercial companies. In addition, the documents that must be approved and handed over to management from
                by the relevant authorities are as follows<\/p>

                \u00a0<\/p>

                • A document issued by the competent authority and its Turkish translation in the absence of a record issued by the competent authority in the company's country of origin, which states that the company's headquarters has moved from a foreign country to Turkey in accordance with the current law<\/li>
                • The document obtained from the competent authority abroad and translated into
                  Turkish which indicates that the change of headquarters complies with its law<\/li>
                • A Turkish contract and its translation into Turkish stating that the company to change its headquarters is in compliance with Turkish law<\/li>
                • Permission letter to be obtained from the relevant institution if the registration of
                  the company whose headquarters are to be transferred is subject to permission<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t

                  Simply setting up companies with Eminoglu Group<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t

                  The procedures differ according to the type of company you want to establish, but when you visit us, we will discuss the type of business you want to establish and we will inform you of all the details about commercial and tax laws in Turkey. We will also inform you about the Social Security Law and guide you to the best and most appropriate way to start your work knowing and understanding all the details.<\/p>

                  When establishing any business in Turkey, the company will have to pay monthly taxes, but the value of taxes varies according to the type of work you want to practice. Therefore, we, Eminoglu Group, help you know the taxes that you will incur monthly and annually, including all types of fixed taxes, profit taxes and social security expenses And the wages, role and mission of the chartered accountant who will continue with you after the establishment of the company, after agreeing with you on what is required of you and scheduling the tasks that we will carry out and agreeing on the cost of establishing the company, we receive the papers and documents from you and we first complete the approval from the capital Ankara and translation Documents and extract the required tax numbers for partners. We also write the articles of incorporation and make an appointment at the Chamber of Commerce.<\/p>

                  A quick overview of taxes<\/strong>
                  \nOnce your company is established in the Republic of Turkey, laws and taxes must be adhered to, and the tax varies according to the type of company, the company\u2019s head office fee, the value of the capital, the number of partners and employees, and the value of the profits achieved. We will give you a full schedule before the establishment\nAccording to the type of your company and the amount and type of work that you will work with when you visit us, however, you can contact us at any time and we will answer all your inquiries.

                  \nAs for the required documents<\/strong> to establish a company in Turkey, they are: a passport, four personal photos, and a head office is required to be the official head office of your company. And we can secure a virtual head office that we rent until you find the appropriate physical head office for the company, and we can help secure it for you as well. Also, all partners must attend in person, knowing that we can establish the company while you are outside Turkey under an official power of attorney<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

                  \n\t\t\t\t\t\t
                  \n\t\t\t

                  Brief establishing steps<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t
                  \n\t\n\t
                  \n\t\t
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                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t

                  Receiving documents<\/h4> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  We receive the required documents and agree with you to specify the company's name, activities, number of partners, capital, address and cost<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t
                  <\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t

                  Chamber of Commerce<\/h4> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  We accompany you to the Chamber of Commerce accompanied by a certified accountant and a sworn translator from our company to register your company and apply for the commercial registry<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t
                  <\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t

                  notary<\/h4> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  We extract the company identity card from the notary, so that your company is ready<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t
                  <\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t

                  hand over the file to you<\/h4> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  After the completion of the notary public, and within a short period of time, we will hand you the complete file of your company that is not missing anything.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t
                  <\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t

                  Bank account<\/h4> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  We accompany you to the bank to open an account in the name of the company in three currencies and receive the bank card with the account information to make your company complete and ready to start work<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t

                  <\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t
                  <\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t
                  \n\t\t\t
                  <\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t

                  After completing the incorporation, you will receive the following documents from us<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
                  \n\t\t\t\t\t\t
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                  \n\t\t\t\n
                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Insurance record<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tCommercial registration document issued by the Istanbul Chamber of Commerce\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Event document<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tDocument of commercial activities that your company is allowed to operate in\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t\t\t\n
                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  The contract of incorporation<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tThe contract of incorporation of the company in Turkey is duly stamped and certified\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t\t\t\n
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Commercial Register<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tCommercial registration document issued by the Istanbul Chamber of Commerce\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Merchant ID<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tAn official commercial identity card issued for each partner in the company\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Tax document<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tTax plate document issued by the Tax Directorate\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t\t\t\n
                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Billing book<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tA certified billing book in addition to an electronic billing board\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Official Gazette<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tThe document of publicizing your company in the Turkish Official Gazette\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  \n\t\t\t\n
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Company Seal<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tThe official company seal contains your complete company information\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t\t\t\n
                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Company records<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tThey are official records for making change decisions later, if necessary\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \n\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Bank account<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tYou will get a bank account in the name of the company in different currencies\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
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                  \t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

                  Official signature<\/h4><\/div>\t\t\t\t\t\t
                  \n\t\t\t\t
                  <\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\tThe most important document, which is the corporate identity, issued by a notary public\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  Services we provide<\/div>\t\t\t
                  \n\t\t\t\t<\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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                  Pleased customers with our services<\/div>\t\t\t
                  \n\t\t\t\t<\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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                  Companies we have established<\/div>\t\t\t
                  \n\t\t\t\t<\/span>\n\t\t\t\t0<\/span>\n\t\t\t\t+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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                  <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t

                  \u0644\u0645\u062d\u0629 \u0639\u0646 \u0623\u0646\u0648\u0627\u0639 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/h2>

                  \u062a\u062a\u064a\u062d \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0644\u0644\u0627\u062c\u0627\u0646\u0628 \u062a\u0627\u0633\u064a\u0633 \u0643\u0627\u0641\u0629 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0631\u0627\u0636\u064a \u0627\u0644\u062a\u0631\u0643\u064a\u0629 \u0648 \u0645\u0646\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0648 \u0627\u0644\u062a\u0636\u0627\u0645\u0646\u064a\u0629 \u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 (ltd)<\/p>

                  \u0648 \u0644\u0643\u0644 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062e\u0635\u0627\u0626\u0635 \u00a0\u062a\u0646\u0641\u0631\u062f \u0628\u0647\u0627.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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                  <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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                  \n\t\t\t\t\t\t\t

                  1- \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 (S.A) :<\/strong><\/p>

                  \u062d\u064a\u062b \u064a\u0646\u0642\u0633\u0645 \u0631\u0627\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0649 \u0627\u0633\u0647\u0645 \u062a\u0648\u0631\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646. \u0648 \u062a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 (\u0627\u0644\u0634\u0631\u0643\u0627\u0621) \u0645\u062d\u062f\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 \u0633\u0647\u0627\u0645\u0647 \u0641\u064a \u0631\u0627\u0633 \u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0643\u062a\u062a\u0628 \u0628\u0647\u0627 \u0643\u0634\u0631\u064a\u0643 \u0645\u0633\u0627\u0647\u0645.<\/p>

                  \u0648 \u064a\u0644\u0632\u0645 \u0644\u062a\u0623\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u062c\u0648\u062f \u062e\u0645\u0633 \u0627\u0634\u062e\u0627\u0635 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u0644 (\u0634\u062e\u0635 \u0637\u0628\u064a\u0639\u064a \u0627\u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u064a) \u0648 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649 \u0644\u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0645\u0646 50.000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a \u0648 \u064a\u062f\u0641\u0639 \u0631\u0628\u0639 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0642\u0628\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u064a\u062a\u0645 \u062f\u0641\u0639 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0641\u064a \u063a\u0635\u0648\u0646 24 \u0634\u0647\u0631\u0627 \u0628\u0639\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644.<\/p>

                  \u0648 \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u064a \u0646\u0648\u0639 \u0645\u0646 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0627\u0644\u0630\u064a \u064a\u0633\u0645\u062d \u0628\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0631\u0643\u064a , \u0648 \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0648 \u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0630\u0646 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648 \u0627\u0644\u062a\u062c\u0627\u0631\u0629<\/p>

                  \u0648 \u064a\u0639\u062a\u0628\u0631 \u0645\u062c\u0644\u0633 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0636\u0627\u0645\u0646\u064a\u0646 \u0634\u062e\u0635\u064a\u0646 \u0644\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/p>

                  2- \u0634\u0631\u0643\u0629 \u062a\u0636\u0627\u0645\u0646\u064a\u0629 :\u00a0<\/strong><\/p>

                  \u062a\u0624\u0633\u0633 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062a\u0634\u063a\u064a\u0644 \u0645\u0634\u0631\u0648\u0639 \u062a\u062c\u0627\u0631\u064a \u0645\u0627 \u0628\u0627\u0633\u0645 \u062a\u062c\u0627\u0631\u064a \u0645\u0639\u064a\u0646 , \u0648 \u062a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u064a \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646. \u0648 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0644\u0643 \u062d\u062f \u0627\u062f\u0646\u0649 \u0644\u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0637\u0644\u0648\u0628.<\/p>

                  \u0648 \u064a\u062c\u0628 \u0627\u0646 \u064a\u0643\u0648\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0634\u062e\u0627\u0635\u0627 \u062d\u0642\u064a\u0642\u064a\u064a\u0646. \u0648 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a.<\/p>

                  3- \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 :\u00a0<\/strong><\/p>

                  \u0647\u0630\u0647 \u063a\u0627\u0644\u0628\u0627 \u062a\u0643\u0648\u0646 \u0635\u0639\u0628\u0629 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0634\u0631\u0648\u0637\u0647\u0627 \u0648 \u0635\u0639\u0648\u0628\u062a\u0647\u0627 \u0648 \u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0627\u062f\u0627\u0631\u064a \u0627\u0644\u0645\u0646\u0648\u0637 \u0628\u0647 \u0627\u0635\u062f\u0627\u0631 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0648 \u062a\u0634\u0645\u0644 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u062c\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a \u0648 \u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 (\u0627\u0644\u0648\u0627\u0633\u0638\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629) \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u064a\u0636\u0629 \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0645\u0643\u0627\u062a\u0628 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629 \u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a<\/p>

                  4- \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 (ltd) :\u00a0<\/strong><\/p>

                  \u0648 \u064a\u0639\u062a\u0628\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0647\u0648 \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a \u0644\u0627\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0647. \u0648 \u064a\u0644\u0632\u0645 \u0644\u062a\u0627\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 : \u0634\u062e\u0635 \u0645\u0633\u0627\u0647\u0645 \u0648\u0627\u062d\u062f \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u0644 (\u0648 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0634\u0647\u0635\u0627 \u0637\u0628\u064a\u0639\u064a\u0627 \u0627\u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0627) \u0648 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649 \u0645\u0646 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 10.000 \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629 , \u064a\u0645\u0646\u0639 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a (\u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648 \u0627\u0644\u062a\u0627\u0645\u064a\u0646) \u0648 \u064a\u0645\u062b\u0644 \u0648 \u064a\u062f\u064a\u0631 \u0627\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0647\u064a\u0626\u062a\u0627\u0646 \u0647\u0645\u0627 \u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0627\u062f\u0627\u0631\u0629. \u0648 \u0644\u0627 \u062a\u0639\u0631\u0636 \u0627\u0633\u0647\u0645\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062c\u0645\u0647\u0648\u0631 \u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0627\u0648 \u0627\u0644\u0628\u064a\u0639.<\/p>

                  \u0648 \u0645\u0627 \u064a\u0645\u064a\u0632\u0647\u0627 \u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0641\u064a\u0647\u0627 \u0636\u0627\u0645\u0646\u064a\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>

                  \u0648 \u062a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0647\u0645 \u0645\u062d\u062f\u0648\u062f\u0629 \u0628\u0646\u0633\u0628\u0629 \u062d\u0635\u062a\u0647\u0645 \u0645\u0646 \u0631\u0627\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645 \u0628\u0647 \u0628\u0627\u0644\u0634\u0631\u0643\u0629.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

                  \n\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t
                  \n\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t
                  \n\t\t\t
                  <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t
                  \n\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t\t\t

                  \u062b\u0627\u0646\u064a\u0627 : \u062e\u0637\u0648\u0627\u062a \u062a\u0627\u0633\u064a\u0633 \u0634\u0631\u0643\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 (ltd) :<\/strong><\/p>

                  1- \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649 \u0644\u0631\u0627\u0633\u0645\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0647\u0648 \\10000\\ \u0644\u064a\u0631\u0629 \u062a\u0631\u0643\u064a\u0629\u00a0<\/p>

                  2- \u0627\u0646 \u0634\u062e\u0635\u0627 \u0648\u0627\u062d\u062f\u0627 (\u0637\u0628\u064a\u0639\u064a\u0627 \u0627\u0648 \u0627\u0639\u062a\u0628\u0627\u0631\u064a\u0627) \u064a\u0639\u062a\u0628\u0631 \u0643\u0627\u0641\u064a\u0627 \u0644\u062a\u0627\u0633\u064a\u0633\u0647\u0627<\/p>

                  3- \u064a\u0645\u0643\u0646 \u0644\u0627\u064a \u0627\u062c\u0646\u0628\u064a \u0627\u0645 \u064a\u0643\u0648\u0646 \u0645\u062f\u064a\u0631\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0644\u0643\u0646 \u0628\u0639\u062f \u0627\u0633\u062a\u062e\u0631\u0627\u062c\u062a\u0635\u0631\u064a\u062d \u0627\u0630\u0646 \u0627\u0644\u0639\u0645\u0644<\/p>

                  4- \u064a\u0645\u0643\u0646 \u0644\u0644\u0627\u062c\u0646\u0628\u064a \u0627\u0646 \u064a\u062a\u0645\u0644\u0643 \u0646\u0633\u0628\u0629 100% \u0645\u0646 \u0627\u0633\u0647\u0645\u0647\u0627 \u0627\u064a \u0643\u0627\u0645\u0644 \u0627\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629\u00a0<\/p>

                  5- \u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u062d\u0627\u0645\u064a \u062a\u0631\u0643\u064a \u0644\u0627\u0646\u062c\u0627\u0632 \u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0646 \u064a\u0643\u0648\u0646 \u0645\u0645\u0646 \u064a\u062c\u064a\u062f \u0627\u0644\u0627\u0646\u0643\u0644\u064a\u0632\u064a\u0629 \u0627\u0648 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/p>

                  6- \u0627\u0646 \u062a\u0631\u062e\u064a\u0635 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u0633\u062a\u0648\u062c\u0628 \u062a\u0639\u064a\u064a\u0646 \u0645\u062d\u0627\u0633\u0628 (\u064a\u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631\u0647 \u0628\u0639\u0646\u0627\u064a\u0629 \u0641\u0627\u0626\u0642\u0629 \u0645\u0645\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0643\u064a \u064a\u0643\u0648\u0646 \u0627\u0647\u0644\u0627 \u0644\u0644\u062b\u0642\u0629)\u00a0<\/p>

                  7- \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062a\u0631\u062e\u064a\u0635 : \u062c\u0648\u0627\u0632 \u0633\u0641\u0631 \u0633\u0627\u0631\u064a \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u0644 6 \u0627\u0634\u0647\u0631 \u0645\u0639 \u0635\u0648\u0631\u0629 \u0645\u062a\u0631\u062c\u0645\u0629 \u0639\u0646\u0647 \u064a\u062a\u0645 \u062a\u0648\u062b\u064a\u0642\u0647\u0627 \u0644\u062f\u0649 \u0627\u0644\u0643\u0627\u062a\u0628 \u0628\u0627\u0644\u0639\u062f\u0644 (noter) \u0645\u0639 \u0648\u0631\u0642\u0629 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (vergi).<\/p>

                  8- \u064a\u062a\u0645 \u062a\u062d\u0636\u064a\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a \u0644\u062a\u0627\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648 \u062a\u0635\u062f\u064a\u0642\u0647 \u0645\u0646 \u0627\u0644\u0643\u0627\u062a\u0628 \u0628\u0627\u0644\u0639\u062f\u0644 (noter) \u0648 \u064a\u0631\u0641\u0642 \u0627\u0644\u0628\u064a\u0627\u0646 \u0627\u0644\u0642\u0646\u0635\u0644\u064a \u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062b\u0645 \u064a\u062a\u0645 \u0627\u064a\u062f\u0627\u0639 25% \u0645\u0646 \u0631\u0627\u0633\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0645\u0635\u0631\u0641.<\/p>

                  9- \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648 \u0641\u064a \u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629. \u0648 \u062a\u062d\u0635\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0645\u062c\u0631\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u062f\u0649 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/p>

                  10- \u064a\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0627\u0635\u0644\u064a\u0629 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0646\u0633\u062e\u062a\u064a\u0646 \u0645\u0635\u062f\u0642\u062a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0649 \u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u062e\u0644\u0627\u0644 \u0645\u0647\u0644\u0629 15 \u064a\u0648\u0645 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0644\u062f\u0649 \u0627\u0644\u0643\u0627\u062a\u0628 \u0628\u0627\u0644\u0639\u062f\u0644 (noter).<\/p>

                  11- \u064a\u062a\u0645 \u0646\u0634\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0646\u0627 \u0641\u064a \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 (\u0644\u0644\u0633\u062c\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a)<\/p>

                  12- \u064a\u062c\u0628 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 (\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u064a\u0647\u0627 \u0645\u0642\u0631 \u062a\u0627\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629)<\/p>

                  13- \u064a\u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u0645\u0627\u0629 (vergi levhasi) \u0648 \u064a\u062a\u0645 \u062a\u0639\u0644\u064a\u0642 \u0648 \u064a\u062a\u0645 \u062a\u0639\u0644\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0648 \u0639\u0631\u0636\u0647\u0627 \u062f\u0648\u0645\u0627 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0643\u0629|<\/p>

                  14- \u064a\u0642\u0648\u0645 \u0645\u0648\u0638\u0641 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u063a\u0635\u0648\u0646 \u0628\u0636\u0639\u0629 \u0627\u064a\u0627\u0645 \u0628\u0632\u064a\u0627\u0631\u0629 \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u062a\u0627\u0643\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648 \u0645\u0646 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.\u00a0<\/p>

                  15- \u064a\u0642\u0648\u0645 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0628\u0627\u0628\u0644\u0627\u063a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u062a\u0627\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648 \u0647\u0630\u0627 \u0645\u0627 \u064a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0645\u0624\u0633\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0636\u0631\u0648\u0631\u0629 \u062a\u0633\u062c\u064a\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0645\u0646 \u0641\u064a\u0647\u0645 \u0627\u0644\u0645\u062f\u0631\u0627\u0621 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0648\u0632\u0627\u0631\u0629<\/p>

                  16- \u064a\u062c\u0628 \u062a\u0648\u062b\u064a\u0642 \u0643\u0627\u0641\u0629 \u0627\u0648\u0631\u0627\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062f\u0649 \u0643\u0627\u062a\u0628 \u0627\u0644\u0639\u062f\u0644 (noter) \u0641\u064a \u0646\u0641\u0633 \u064a\u0648\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0643\u064a \u062a\u062a\u0635\u0641 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0628\u0627\u0646\u0647\u0627 \u0630\u0627\u062a \u062a\u0627\u0631\u064a\u062e \u062b\u0627\u0628\u062a.<\/p>

                  17- \u0627\u0644\u062a\u0627\u0645\u064a\u0646 : \u064a\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0631\u0643\u064a \u0648 \u0628\u0634\u0643\u0644 \u0627\u0644\u0632\u0627\u0645\u064a \u0639\u0649 \u062a\u0633\u062c\u064a\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0648\u0646 \u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0641\u064a \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 \u0627\u0644\u062a\u0642\u0627\u0639\u062f\u064a. \u0648 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u062f\u064a\u062f \u0627\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0628\u0634\u0643\u0644 \u0645\u0646\u062a\u0638\u0645 \u0639\u0646 \u0643\u0644 \u0645\u0648\u0638\u0641 \u0627\u0648 \u0639\u0627\u0645\u0644 \u0627\u0648 \u0645\u062f\u064a\u0631 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0648 \u0641\u064a \u0628\u062d\u062f\u0648\u062f 270 \u0644\u064a\u0631\u0629 \u00a0\u0639\u0646 \u0643\u0644 \u0641\u0631\u062f \u0648 \u0627\u0646 \u0645\u0646 \u0648\u0627\u062c\u0628\u0627\u062a \u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0631\u062a\u064a\u0628 \u0648 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0627\u0648\u0631\u0627\u0642 \u0648 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0627\u0628\u0631\u0627\u0632\u0647\u0627 \u062d\u064a\u0646 \u0627\u0644\u0637\u0644\u0628 \u0645\u0646 \u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0648 \u0645\u0648\u0638\u0641\u064a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062a\u0627\u0645\u064a\u0646\u0627\u062a \u0648 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u062a\u0633\u062f\u064a\u062f \u0627\u0642\u0633\u0627\u0637 \u0627\u0644\u062a\u0627\u0645\u064a\u0646 \u0628\u0645\u0648\u0627\u0639\u064a\u062f\u0647\u0627 \u0644\u0627\u0646 \u0647\u0646\u0627\u0644\u0643 \u062c\u0632\u0627\u0621\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0627\u062e\u064a\u0631<\/p>

                  18- \u062a\u0639\u064a\u064a\u0646 \u0645\u062d\u0627\u0633\u0628 :\u0627\u0646 \u0645\u0646 \u0627\u0647\u0645 \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0637\u0648\u064a\u0629 \u0628\u0635\u0627\u062d\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 : \u0627\u0646 \u064a\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u062d\u0627\u0633\u0628 (\u0645\u0648\u062b\u0648\u0642 \u0648 \u0645\u062a\u0627\u0628\u0639) \u0644\u062a\u0646\u0638\u064a\u0645 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

                  \n\t\t\t\t\t\t
                  \n\t\t\t\t\t
                  \n\t\t\t
                  \n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                  \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629 \u0633\u0646\u0630\u0643\u0631 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0648\u062b\u064a\u0642 \u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0646 \u064a\u0646\u0634\u0626 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646 \u0639\u0636\u0648\u064a\u0629 \u0645\u062c\u0627\u0646\u064a\u0629 \u0639\u0628\u0631 \u0639\u0646\u0648\u0627\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u062c\u0644 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