{"id":1366,"date":"2025-11-14T08:57:39","date_gmt":"2025-11-14T08:57:39","guid":{"rendered":"https:\/\/doit.grena.ge\/?p=1366"},"modified":"2025-11-14T08:57:53","modified_gmt":"2025-11-14T08:57:53","slug":"%e1%83%a1%e1%83%90%e1%83%a5%e1%83%90%e1%83%a0%e1%83%97%e1%83%95%e1%83%94%e1%83%9a%e1%83%9d-%e1%83%9e%e1%83%9d%e1%83%9a%e1%83%9d%e1%83%9c%e1%83%94%e1%83%97%e1%83%98-%e1%83%93%e1%83%90-%e1%83%94","status":"publish","type":"post","link":"https:\/\/doit.gov.ge\/en\/%e1%83%a1%e1%83%90%e1%83%a5%e1%83%90%e1%83%a0%e1%83%97%e1%83%95%e1%83%94%e1%83%9a%e1%83%9d-%e1%83%9e%e1%83%9d%e1%83%9a%e1%83%9d%e1%83%9c%e1%83%94%e1%83%97%e1%83%98-%e1%83%93%e1%83%90-%e1%83%94\/","title":{"rendered":"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8: \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d0"},"content":{"rendered":"<figure class=\"wp-block-post-featured-image\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2048\" height=\"1695\" src=\"https:\/\/doit.gov.ge\/wp-content\/uploads\/2025\/11\/1759410730330.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" \/><\/figure>\n\n<h2 class=\"wp-block-post-title\">\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8: \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d0<\/h2>\n\n\n<p>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10e0\u10dd, \u10e1\u10d0\u10dd\u10e4\u10d8\u10e1\u10d4 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0<\/p>\n\n\n\n<p><br><br><strong>Introduction<\/strong><br><br>\u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d4\u10d2\u10db\u10d0\u10d5\u10d4\u10dc, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8 \u10dc\u10d0\u10d7\u10da\u10d0\u10d3 \u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10e1 \u10e0\u10dd\u10d2\u10dd\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8, \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0\u10e1 \u10d0\u10ee\u10d3\u10d4\u10dc\u10d3\u10d4\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e0\u10d0\u10e2\u10d4\u10d2\u10d8\u10e3\u10da \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4. \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0\u10e8\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10e1, \u10e1\u10d0\u10d3 \u10e3\u10e4\u10e0\u10dd \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0, \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd \u10d3\u10d0 \u10e0\u10dd\u10db\u10d4\u10da\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1 \u10d6\u10e0\u10d3\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dd\u10de\u10d4\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1) \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 (\u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\/\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8)<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u10de\u10d0\u10e0\u10d0\u10db\u10d4\u10e2\u10e0\u10d8<\/strong><\/td><td><strong>Georgia<\/strong><\/td><td><strong>\u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><td><strong>\u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><\/tr><tr><td>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (\u10e0\u10d4\u10df\u10d8\u10db\u10d8)<\/td><td>15% \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 (\u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d6\u10d4 0%)&nbsp;<\/td><td>CIT 19% (\u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10e3\u10da\u10d8); 9% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\/\u10d0\u10ee\u10d0\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 (\u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4)&nbsp;<\/td><td>\u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1; \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d6\u10d4 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 20\/80 \u10d0\u10dc 22\/78 (\u10d1\u10dd\u10da\u10dd \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10d7)&nbsp;<\/td><\/tr><tr><td>\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0<\/td><td>5% (\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6. \u10de\u10d8\u10e0\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1; \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8) \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 15% CIT-\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10d4\u10e1\u10d4\u10d1\u10d8\u10d0; \u10d8\u10ee. \u10d3\u10d4\u10e2\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10d8\u10db\u10dd\u10ee\u10d8\u10da\u10d5\u10d0<\/td><td>19%&nbsp;<\/td><td>20% (20\/80) \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10d0\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 14\/86; \u10d3\u10d4-\u10e4\u10d0\u10e5\u10e2\u10dd \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0<\/td><\/tr><tr><td>\u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d0<\/td><td>\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da \u10e5\u10d5\u10d4\u10e7\u10dc\u10d7\u10d0\u10dc; \u10d3\u10d4\u10e2\u10d0\u10da\u10d4\u10d1\u10d8 RS\/\u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 (\u10db\u10d0\u10d2., \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10e0\u10e9\u10dd DCFTA)&nbsp;<\/td><td>90+ \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 (\u10dd\u10e4\u10d8\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd)<\/td><td>60+ \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0; \u10d3\u10d4\u10e2\u10d0\u10da\u10d4\u10d1\u10d8 EMTA-\u10d6\u10d4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u10e8\u10d4\u10dc\u10d8\u10e8\u10d5\u10dc\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1: 2017 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u201e\u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1\u201c CIT (DPCT) \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1\/\u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2) \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10e0\u10dd \u10d3\u10d0 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u10de\u10d0\u10e0\u10d0\u10db\u10d4\u10e2\u10e0\u10d8<\/strong><\/td><td><strong>Georgia<\/strong><\/td><td><strong>\u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><td><strong>\u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><\/tr><tr><td>\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd \u10d3\u10e0\u10dd<\/td><td>1 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d4 (\u10d3\u10d0\u10e9\u10e5\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10d8\u10db\u10d0\u10d5\u10d4 \u10d3\u10e6\u10d4\u10e1), \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10da\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e4\u10d0\u10dc\u10ef\u10e0\u10d8\u10d7.<\/td><td>1\u20135 \u10d3\u10e6\u10d4 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10ee\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 (KRS\/CEIDG).<\/td><td>e-Business Register\u2013\u10d8\u10d7 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc, \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 1\u20133 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d4 (e-Residency-\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7\u10d0\u10ea).<\/td><\/tr><tr><td>\u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e3\u10ea\u10ee\u10dd\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/td><td>\u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 (\u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10ee\u10d4\u10da\u10db\u10dd\u10ec\u10d4\u10e0\u10d8\u10d7\/<br>\u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d8\u10d7).<\/td><td>\u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10e1\/<br>\u10dc\u10dd\u10e2\u10d0\u10e0\u10d8\u10e3\u10e1\u10e1, \u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/td><td>\u10e1\u10e0\u10e3\u10da\u10d8 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 (e-Residency + e-Business Register).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>3) \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d3\u10d0 \u10d2\u10d4\u10dd\u10e1\u10e2\u10e0\u10d0\u10e2\u10d4\u10d2\u10d8\u10e3\u10da\u10d8 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8<\/strong><\/td><td><strong>Georgia<\/strong><\/td><td><strong>\u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><td><strong>\u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8<\/strong><\/td><\/tr><tr><td><strong>\u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10e9\u10d0\u10e0\u10e9\u10dd<\/strong><\/td><td>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 + DCFTA \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 (\u10e6\u10e0\u10db\u10d0 \u10d3\u10d0 \u10e7\u10dd\u10d5\u10da\u10d8\u10e1\u10db\u10dd\u10db\u10ea\u10d5\u10d4\u10da\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d0).<\/td><td>\u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0, \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4<\/td><td>\u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0,&nbsp; \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Summary<\/strong><\/h2>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10e1\u10d0\u10d3\u10d0\u10ea \u10db\u10d7\u10d0\u10d5\u10d0\u10e0 \u10d2\u10d0\u10dc\u10db\u10d0\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d4\u10da \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10d0\u10d3 \u10d2\u10d5\u10ee\u10d5\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0.<\/p>\n\n\n\n<p><strong>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0<\/strong><\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d4\u10dc \u201c\u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1\u201d \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1, \u10e0\u10d0\u10ea \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 0%-\u10d8\u10d0\u10dc \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1 \u10e5\u10db\u10dc\u10d8\u10e1. \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10d9\u10d8 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10e3\u10da\u10d8 \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 19%-\u10d8\u10d0 (9% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1). \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 (5%), \u10ee\u10dd\u10da\u10dd \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d4\u10d1\u10d8 \u10e1\u10d0\u10db\u10d8\u10d5\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10d2\u10d0\u10d0\u10e9\u10dc\u10d8\u10d0.<\/p>\n\n\n\n<p><strong>\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d8\u10e1\u10ec\u10e0\u10d0\u10e4\u10d4<\/strong><\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d2\u10d0\u10db\u10dd\u10d8\u10e0\u10e9\u10d4\u10d5\u10d0 \u10d4\u10e0\u10d7\u10d3\u10e6\u10d8\u10d0\u10dc\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10d7, \u10e0\u10d0\u10ea \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10e1 \u10ee\u10d3\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0\u10e1 24 \u10e1\u10d0\u10d0\u10d7\u10e8\u10d8. \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8 \u10d0\u10e1\u10d4\u10d5\u10d4 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc\u10d0\u10d0 (1\u20133 \u10d3\u10e6\u10d4 e-Residency-\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7), \u10ee\u10dd\u10da\u10dd \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10dd\u10d3 1\u20135 \u10d3\u10e6\u10d4\u10e1 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1, \u10d6\u10dd\u10d2 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8 \u10dc\u10dd\u10e2\u10d0\u10e0\u10d8\u10e3\u10da\u10d8 \u10e9\u10d0\u10e0\u10d7\u10e3\u10da\u10dd\u10d1\u10d8\u10d7.<\/p>\n\n\n\n<p><strong>\u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0<\/strong><\/p>\n\n\n\n<p>\u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10e1\u10d0 \u10d3\u10d0 \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10e1 \u10d0\u10e5\u10d5\u10d7 \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4, \u10e0\u10d0\u10ea \u10db\u10d0\u10d7 \u10e3\u10de\u10d8\u10e0\u10d0\u10e2\u10d4\u10e1\u10dd\u10d1\u10d0\u10e1 \u10d0\u10dc\u10d8\u10ed\u10d4\u10d1\u10e1 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10f0\u10d0\u10e0\u10db\u10dd\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d9\u10e3\u10d7\u10ee\u10d8\u10d7. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d9\u10d8 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 DCFTA \u10e9\u10d0\u10e0\u10e9\u10dd\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7 \u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d1\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10d0\u10da\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d8\u10e1 \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d0\u10d3 \u10db\u10dd\u10d8\u10de\u10dd\u10d5\u10d4\u10d1\u10e1 \u10d6\u10e0\u10d3\u10d0\u10d3 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0\u10e1 \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da \u10d1\u10d0\u10d6\u10e0\u10d4\u10d1\u10d6\u10d4.<\/p>\n\n\n\n<p><strong>Conclusion<\/strong><\/p>\n\n\n\n<p>\u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d4\u10eb\u10d4\u10d1\u10d4\u10dc \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1, \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10d6\u10d0\u10e0\u10d3\u10d8 \u10d1\u10d0\u10d6\u10e0\u10d8\u10e1 \u10d9\u10dd\u10db\u10d1\u10d8\u10dc\u10d0\u10ea\u10d8\u10d0\u10e1, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10db\u10dd\u10e5\u10dc\u10d8\u10da \u10d3\u10d0 \u10ee\u10d0\u10e0\u10ef\u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0 \u10d0\u10da\u10e2\u10d4\u10e0\u10dc\u10d0\u10e2\u10d8\u10d5\u10d0\u10e1 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10ee\u10dd\u10da\u10dd \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10db\u10d0\u10e6\u10d0\u10da\u10d8 \u10d2\u10d0\u10ea\u10d8\u10e4\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10ea\u10d8\u10e3\u10e0\u10d8 \u10e1\u10e2\u10d0\u10d1\u10d8\u10da\u10e3\u10e0\u10dd\u10d1\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10e1. \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d9\u10d8 \u10d3\u10d8\u10d3 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10dc\u10e4\u10e0\u10d0\u10e1\u10e2\u10e0\u10e3\u10e5\u10e2\u10e3\u10e0\u10d8\u10d7 \u10e0\u10e9\u10d4\u10d1\u10d0 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d0\u10da\u10e3\u10e0 \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da \u10f0\u10d0\u10d1\u10d0\u10d3.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10e0\u10dd, \u10e1\u10d0\u10dd\u10e4\u10d8\u10e1\u10d4 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10e8\u10d4\u10e1\u10d0\u10d5\u10d0\u10da\u10d8 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d4\u10d2\u10db\u10d0\u10d5\u10d4\u10dc, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8 \u10dc\u10d0\u10d7\u10da\u10d0\u10d3 \u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10e1 \u10e0\u10dd\u10d2\u10dd\u10e0 \u10e8\u10d4\u10d8\u10eb\u10da\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8, \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d2\u10d0\u10d5\u10da\u10d4\u10dc\u10d0\u10e1 \u10d0\u10ee\u10d3\u10d4\u10dc\u10d3\u10d4\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e0\u10d0\u10e2\u10d4\u10d2\u10d8\u10e3\u10da \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4. \u10e1\u10e2\u10d0\u10e2\u10d8\u10d0\u10e8\u10d8 \u10d2\u10d7\u10d0\u10d5\u10d0\u10d6\u10dd\u10d1\u10d7 \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10e1, \u10e1\u10d0\u10d3 \u10e3\u10e4\u10e0\u10dd \u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d8\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d0, \u10e0\u10d0\u10db\u10d3\u10d4\u10dc\u10d0\u10d3 \u10ee\u10d4\u10da\u10e1\u10d0\u10e7\u10e0\u10d4\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd \u10d3\u10d0 \u10e0\u10dd\u10db\u10d4\u10da\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e1 \u10d6\u10e0\u10d3\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10dd\u10de\u10d4\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. 1) \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 (\u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\/\u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8) \u10de\u10d0\u10e0\u10d0\u10db\u10d4\u10e2\u10e0\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (\u10e0\u10d4\u10df\u10d8\u10db\u10d8) 15% \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 (\u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d6\u10d4 0%)&nbsp; CIT 19% (\u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10e3\u10da\u10d8); 9% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\/\u10d0\u10ee\u10d0\u10da\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 (\u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d6\u10d4)&nbsp; \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1; \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d6\u10d4 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 20\/80 \u10d0\u10dc 22\/78 (\u10d1\u10dd\u10da\u10dd \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10d7)&nbsp; \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10de\u10d8\u10e0\u10dd\u10d1\u10d0 5% (\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e4\u10d8\u10d6. \u10de\u10d8\u10e0\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1; \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10d7 \u10d3\u10d0\u10db\u10dd\u10d9\u10d8\u10d3\u10d4\u10d1\u10e3\u10da\u10d8) \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 15% CIT-\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10ec\u10d4\u10e1\u10d4\u10d1\u10d8\u10d0; \u10d8\u10ee. \u10d3\u10d4\u10e2\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10d8\u10db\u10dd\u10ee\u10d8\u10da\u10d5\u10d0 19%&nbsp; 20% (20\/80) \u10e0\u10d4\u10d2\u10e3\u10da\u10d0\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1\u10d0\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 14\/86; \u10d3\u10d4-\u10e4\u10d0\u10e5\u10e2\u10dd \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d0 \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da \u10e5\u10d5\u10d4\u10e7\u10dc\u10d7\u10d0\u10dc; \u10d3\u10d4\u10e2\u10d0\u10da\u10d4\u10d1\u10d8 RS\/\u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 (\u10db\u10d0\u10d2., \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10e0\u10e9\u10dd DCFTA)&nbsp; 90+ \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 (\u10dd\u10e4\u10d8\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10dd) 60+ \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0; \u10d3\u10d4\u10e2\u10d0\u10da\u10d4\u10d1\u10d8 EMTA-\u10d6\u10d4 \u10e8\u10d4\u10dc\u10d8\u10e8\u10d5\u10dc\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1: 2017 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 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\u10d3\u10e0\u10dd 1 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d4 (\u10d3\u10d0\u10e9\u10e5\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10d8\u10db\u10d0\u10d5\u10d4 \u10d3\u10e6\u10d4\u10e1), \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d0\u10e8\u10d8 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d4\u10e0\u10d5\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10da\u10d8\u10e1 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d8 \u10e4\u10d0\u10dc\u10ef\u10e0\u10d8\u10d7. 1\u20135 \u10d3\u10e6\u10d4 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10e0\u10ee\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 (KRS\/CEIDG). e-Business Register\u2013\u10d8\u10d7 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10dd\u10dc\u10da\u10d0\u10d8\u10dc, \u10e9\u10d5\u10d4\u10e3\u10da\u10d4\u10d1\u10e0\u10d8\u10d5 1\u20133 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d3\u10e6\u10d4 (e-Residency-\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7\u10d0\u10ea). \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d8 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d0 \u10e3\u10ea\u10ee\u10dd\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 (\u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10ee\u10d4\u10da\u10db\u10dd\u10ec\u10d4\u10e0\u10d8\u10d7\/\u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d8\u10d7). \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0, \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10ee\u10e8\u10d8\u10e0\u10d0\u10d3 \u10db\u10dd\u10d8\u10d7\u10ee\u10dd\u10d5\u10e1 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10da\u10e1\/\u10dc\u10dd\u10e2\u10d0\u10e0\u10d8\u10e3\u10e1\u10e1, \u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7. \u10e1\u10e0\u10e3\u10da\u10d8 \u10d3\u10d8\u10e1\u10e2\u10d0\u10dc\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 (e-Residency + e-Business Register). 3) \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d3\u10d0 \u10d2\u10d4\u10dd\u10e1\u10e2\u10e0\u10d0\u10e2\u10d4\u10d2\u10d8\u10e3\u10da\u10d8 \u10de\u10dd\u10d6\u10d8\u10ea\u10d8\u10d0 \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d7\u10d0\u10dc \u10e9\u10d0\u10e0\u10e9\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1\u10d0 \u10d3\u10d0 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10e1 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 + DCFTA \u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10d4\u10d1\u10e1 (\u10e6\u10e0\u10db\u10d0 \u10d3\u10d0 \u10e7\u10dd\u10d5\u10da\u10d8\u10e1\u10db\u10dd\u10db\u10ea\u10d5\u10d4\u10da\u10d8 \u10d5\u10d0\u10ed\u10e0\u10dd\u10d1\u10d0). \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0, \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10d4\u10d5\u10e0\u10dd\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d4\u10d5\u10e0\u10d8 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0,&nbsp; \u10de\u10d8\u10e0\u10d3\u10d0\u10de\u10d8\u10e0\u10d8 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0 \u10d4\u10e0\u10d7\u10d8\u10d0\u10dc \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10e8\u10d4\u10ef\u10d0\u10db\u10d4\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd, \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10e2\u10d4\u10e5\u10dc\u10dd\u10da\u10dd\u10d2\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db \u10d2\u10d0\u10dc\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10e3\u10da \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10e1\u10d0\u10d3\u10d0\u10ea \u10db\u10d7\u10d0\u10d5\u10d0\u10e0 \u10d2\u10d0\u10dc\u10db\u10d0\u10e1\u10ee\u10d5\u10d0\u10d5\u10d4\u10d1\u10d4\u10da \u10e4\u10d0\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10d0\u10d3 \u10d2\u10d5\u10ee\u10d5\u10d3\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0, \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10de\u10e0\u10dd\u10ea\u10d4\u10d3\u10e3\u10e0\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d1\u10d0\u10d6\u10d0\u10e0\u10d6\u10d4 \u10ec\u10d5\u10d3\u10dd\u10db\u10d0. \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d3\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d4\u10dc \u201c\u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1\u201d \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1, \u10e0\u10d0\u10ea \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d6\u10d4 0%-\u10d8\u10d0\u10dc \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10e1 \u10e5\u10db\u10dc\u10d8\u10e1. \u10de\u10dd\u10da\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10d9\u10d8 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10e3\u10da\u10d8 \u10d9\u10dd\u10e0\u10de\u10dd\u10e0\u10d0\u10ea\u10d8\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 19%-\u10d8\u10d0 (9% \u10db\u10ea\u10d8\u10e0\u10d4 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1). \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10d3\u10d0\u10d1\u10d0\u10da\u10d8\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 (5%), \u10ee\u10dd\u10da\u10dd \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d7\u10d0\u10d5\u10d8\u10d3\u10d0\u10dc \u10d0\u10ea\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d4\u10d1\u10d8 \u10e1\u10d0\u10db\u10d8\u10d5\u10d4 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1 \u10d2\u10d0\u10d0\u10e9\u10dc\u10d8\u10d0. \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d8\u10e1\u10ec\u10e0\u10d0\u10e4\u10d4 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d2\u10d0\u10db\u10dd\u10d8\u10e0\u10e9\u10d4\u10d5\u10d0 \u10d4\u10e0\u10d7\u10d3\u10e6\u10d8\u10d0\u10dc\u10d8 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10d7 \u10d3\u10d0 \u10e1\u10e0\u10e3\u10da\u10d0\u10d3 \u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d4\u10d1\u10d8\u10d7, 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