Ռուզաննա.
Հարգելի կոլեգաներ, խնդրում եմ օգնել: Եթե աշխատակիցը գործուղվել է ք. Գյումրի և չի ներկայացրել հիմնավորող փաստաթղթեր տրանսպորտային և գիշերավարձի ծախսերի վերաբերյալ, ինչպե՞ս պետք է կատարել վճարումը:
Նախապես շնորհակալ եմ….
Ռուզաննա.
Հարգելի կոլեգաներ, խնդրում եմ օգնել: Եթե աշխատակիցը գործուղվել է ք. Գյումրի և չի ներկայացրել հիմնավորող փաստաթղթեր տրանսպորտային և գիշերավարձի ծախսերի վերաբերյալ, ինչպե՞ս պետք է կատարել վճարումը:
Նախապես շնորհակալ եմ….
Բաժանորդագրվել նորություններին

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Ա/Ձ ԱԱՀ ԱՁ ԱՕ ԵԱՏՄ ԵՏՄ ՀԴՄ ՀԿ ՀՄ ՍՊԸ ՔԻՊ ազատում ամորտիզացիա անաշխատունակություն անհատ ձեռնարկատեր անհատ ձեռներեց աշխատաժամանակ աշխատանք աշխատավարձ առցանց առևտուր ավտոմեքենա արձակուրդ արձակուրդային արտադրություն արտարժույթ բյուլետեն գործկա գործուղում գրանցման հայտ դադարեցում դասակարգիչ դեկրետ դիմում դրամարկղ դրամարկղային գիրք դրոշմանիշային վճար եկամտահարկ եկամտային հարկ էլեկտրոնային էլեկտրոնային հաշիվ էլեկտրոնային հաշվետվություն թափուր թափուր աշխատատեղ թափուր աշխատատեղեր թղթակցություն լիցենզիա ծախսի հիմնավորում ծառայություն ծառայությունների մատուցում կանխիկ համատեղությամբ հայտարարագիր հայտարարություն հանրային սնունդ հաշիվ հաշիվ-ապրանքագիր հաշիվ վավերագիր հաշվանցում հաշվապահ հաշվապահական ծրագիր հաշվապահական հաշվառում հաշվետվություն հարկային հաշիվ հարկեր և տուրքեր հիմնադիր հիմնական միջոց հիվանդաթերթիկ հրաման ձեռքբերում ձևակերպում մաշվածություն մաքսազերծում միկրոբիզնես միկրոձեռնարկատիրություն ներմուծում նորաբաց նպաստ նվազեցում շահութահարկ շրջանառության հարկ ոչ առևտրային ոչ ռեզիդենտ պայմանագիր սոց. վճար սոցապ սոցիալական վճար վարձակալություն վերջնահաշվարկ տնօրեն տույժ և տուգանք փաստաթղթեր փոխանցում փոխառություն փոփոխություններ քաղաքացիաիրավական օնլայն օտարերկրյա ֆիզ. անձ ֆինանսական հաշվառում
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Հաշվապահական ծառայություններ
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Հարգելի Ռուզաննա,կարդացեք Գործուղումների մասին 2335-ն 2005թ arlis -ում:Դ.Արսեն
Ռուզաննա ֆայլը տեղափոխի Excel ,ֆոնտը` Arial Armenian և կարդա,եթե կառաջանան հարցեր գրի
“ì²ìºð²òÜàôØ ºØ”
вڲUî²ÜÆ Ð²Üð²äºîàôÂÚ²Ü
ܲʲ¶²Ð è. øàâ²ðÚ²Ü
“4” ÷»ïñí³ñÇ 2006 Ã.
вڲUî²ÜÆ Ð²Üð²äºîàôÂÚ²Ü Î²è²ì²ðàôÂÚàôÜ
àðàÞàôØ
29 ¹»Ïï»Ùµ»ñÇ 2005 Ãí³Ï³ÝÇ N 2335-Ü
̲è²ÚàÔ²Î²Ü ¶àðÌàôÔØ²Ü غÎÜ²Ì ²ÞʲîàÔÜºðÆ ¶àðÌàôÔØ²Ü ̲ÊUºðÆ
вîàôòØ²Ü Ð²Ø²ð βî²ðìàÔ ìÖ²ðàôØÜºðÆ Üì²¼²¶àôÚÜ ºì ²è²ìºÈ²¶àôÚÜ
â²öºðÜ àô ìÖ²ðØ²Ü Î²ð¶À U²ÐزܺÈàô زUÆÜ
(1-ÇÝ Ù³u)
гٳӳÛÝ Ð³Û³uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ³ß˳ï³Ýù³ÛÇÝ oñ»Ýu•ñùÇ 209-ñ¹
Ñá¹í³ÍÇ 2-ñ¹ Ù³uÇ` г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý Ï³é³í³ñáõÃÛáõÝÁ áñáßáõÙ ¿.
1. гuï³ï»É`
³) ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ù»ÏÝ³Í ³ß˳ïáÕÝ»ñÇ •áñÍáõÕÙ³Ý Í³Ëu»ñÇ
ѳïáõóÙ³Ý í׳ñÙ³Ý Ï³ñ•Á` ѳٳӳÛÝ N 1 ѳí»Éí³ÍÇ.
µ) ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ù»ÏÝ³Í ³ß˳ïáÕÝ»ñÇ •áñÍáõÕÙ³Ý Í³Ëu»ñÇ
Ýí³½³•áõÛÝ ã³÷Á »õ å»ï³Ï³Ý áõ ѳٳÛÝù³ÛÇÝ µÛáõç»Ý»ñÇ ÙÇçáóÝ»ñÇó ѳïϳóíáÕ
•áñÍáõÕÙ³Ý Í³Ëu»ñÇ Ýí³½³•áõÛÝ »õ ³é³í»É³•áõÛÝ ã³÷»ñÁ` ѳٳӳÛÝ N 2
ѳí»Éí³ÍÇ.
•) •áñÍáõÕÙ³Ý íϳ۳ϳÝÇ oñÇݳϻÉÇ Ó»õÁ` ѳٳӳÛÝ N 3 ѳí»Éí³ÍÇ:
2. UáõÛÝ áñáßáõÙÝ áõÅÇ Ù»ç ¿ ÙïÝáõÙ å³ßïáÝ³Ï³Ý Ññ³å³ñ³ÏÙ³Ý oñí³Ý
ѳçáñ¹áÕ ï³uÝ»ñáñ¹ oñÁ:
Uîàð²¶ðìºÈ ¾ вڲUî²ÜÆ Ð²Üð²äºîàôÂÚ²Ü ì²ðâ²äºîÆ ÎàÔØÆò
2006 Âì²Î²ÜÆ ÐàôÜì²ðÆ 25-ÆÜ
гí»Éí³Í N 1
ÐРϳé³í³ñáõÃÛ³Ý
2005 Ãí³Ï³ÝÇ ¹»Ïï»Ùµ»ñÇ 29-Ç
N 2335-Ü áñáßÙ³Ý
βð¶
̲è²ÚàÔ²Î²Ü ¶àðÌàôÔØ²Ü غÎÜ²Ì ²ÞʲîàÔÜºðÆ ¶àðÌàôÔØ²Ü ̲ÊUºðÆ
вîàôòØ²Ü ìÖ²ðزÜ
I. ÀܸвÜàôð ¸ðàôÚÂܺð
1. UáõÛÝ Ï³ñ•áí u³ÑÙ³ÝíáõÙ »Ý ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ù»ÏݳÍ
³ß˳ïáÕÝ»ñÇÝ oñ³å³ÑÇÏÇ í׳ñÙ³Ý »õ •áñÍáõÕÙ³Ý Í³Ëu»ñÇ Ñ³ïáõóÙ³Ý Ñ»ï ϳåí³Í ѳñ³µ»ñáõÃÛáõÝÝ»ñÁ:
2. ̳é³ÛáÕ³Ï³Ý •áñÍáõÕáõÙÁ •áñͳïáõÇ Ï³Ù Ýñ³ Ý»ñϳ۳óáõóãÇ ÏáÕÙÇó
³ß˳ïáÕÇ ÑÇÙÝ³Ï³Ý ³ß˳ï³ÝùÇ í³ÛñÇó ¹áõñu áñáß³ÏÇ Å³ÙÏ»ïáí ³ÛÉ í³ÛñáõÙ
³ß˳ï³Ýù ϳï³ñ»Éáõ ѳÝÓݳñ³ñáõÃÛáõÝ ¿:
3. ²ß˳ïáÕÝ»ñÁ ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ù»ÏÝáõÙ »Ý •áñͳïáõÇ ÏáÕÙÇó
ïñí³Í Ññ³Ù³ÝÇ Ñ³Ù³Ó³ÛÝ, áñáõÙ ÝßíáõÙ »Ý •áñÍáõÕÙ³Ý í³ÛñÁ (í³Ûñ»ñÁ` ù³Õ³ù,
•ÛáõÕ), ϳ½Ù³Ï»ñåáõÃÛ³Ý ³Ýí³ÝáõÙÁ, Ýå³ï³ÏÁ »õ ųÙÏ»ïÝ»ñÁ: Ðñ³Ù³ÝÇ ÑÇÙ³Ý
íñ³ Ó»õ³Ï»ñåíáõÙ ¿ •áñÍáõÕÙ³Ý íϳ۳ϳÝÁ (µ³óÇ oï³ñ»ñÏñÛ³ •áñÍáõÕáõÙÝ»ñÇó),
áñÝ uïáñ³•ñíáõÙ »õ ÏÝùíáõÙ ¿ •áñͳïáõÇ Ï³Ù Ýñ³ Ý»ñϳ۳óáõóãÇ ÏáÕÙÇó:
4. ¶áñÍáõÕÙ³Ý Å³Ù³Ý³Ï³Ñ³ïí³ÍáõÙ ³ß˳ïáÕÇ ÑÇÙÝ³Ï³Ý ³ß˳ï³ÝùÇ í³ÛñÇó
Ù»ÏÝ»Éáõ, •áñÍáõÕÙ³Ý í³Ûñ ųٳݻÉáõ, •áñÍáõÕÙ³Ý í³ÛñÇó Ù»ÏÝ»Éáõ »õ
³ß˳ï³ÝùÇ ÑÇÙÝ³Ï³Ý í³Ûñ í»ñ³¹³éݳÉáõ oñ»ñÁ ÝßíáõÙ »Ý •áñÍáõÕÙ³Ý
íϳ۳ϳÝáõÙ: ºÃ» ³ß˳ïáÕÁ •áñÍáõÕíáõÙ ¿ Ù»ÏÇó ³í»ÉÇ í³Ûñ»ñ, ³å³ •áñÍáõÕÙ³Ý
íϳ۳ϳÝáõÙ ÝßíáõÙ »Ý Ûáõñ³ù³ÝãÛáõñ í³Ûñ ųٳݻÉáõ »õ ³Û¹ í³ÛñÇó Ù»ÏÝ»Éáõ
oñ»ñÁ, áñÁ ÏáÝÏñ»ï ϳ½Ù³Ï»ñåáõÃÛáõÝ (ϳ½Ù³Ï»ñåáõÃÛáõÝÝ»ñ) •áñÍáõÕí»Éáõ
¹»åùáõÙ å»ïù ¿ uïáñ³•ñíÇ ïíÛ³É Ï³½Ù³Ï»ñåáõÃÛ³Ý (ϳ½Ù³Ï»ñåáõÃÛáõÝÝ»ñÇ)
å³ßïáݳï³ñ ³ÝÓÇ ÏáÕÙÇó »õ í³í»ñ³óíÇ ïíÛ³É Ï³½Ù³Ï»ñåáõÃÛ³Ý
(ϳ½Ù³Ï»ñåáõÃÛáõÝÝ»ñÇ) ÏÝÇùáí:
5. ²ß˳ïáÕÇ •áñÍáõÕÙ³Ý Ù»ç •ïÝí»Éáõ ųٳݳϳѳïí³ÍÁ •ñ³ÝóíáõÙ ¿
³ß˳ï³Å³Ù³Ý³ÏÇ Ñ³ßí³ñÏÇ ï»Õ»Ï³•ñáõÙ` “¶” Ýßٳٵ:
6. ¶áñÍáõÕÙ³Ý Ù»ÏÝ»Éáõ oñ ¿ ѳٳñíáõÙ ³ß˳ïáÕÇ ÑÇÙÝ³Ï³Ý ³ß˳ï³ÝùÇ
í³ÛñÇó Ù»ÏÝ»Éáõ oñÁ, ÇuÏ í»ñ³¹³éݳÉáõ oñÁ` ÑÇÙÝ³Ï³Ý ³ß˳ï³ÝùÇ í³Ûñ
ųٳݻÉáõ oñÁ:
7. ¶áñÍáõÕí³Í ³ß˳ïáÕÇÝ Ñ³ïáõóíáõÙ ¿ oñ³å³ÑÇÏÁ, •Çß»ñ³í³ñÓÁ, ³ß˳ï³ÝùÇ
ÑÇÙÝ³Ï³Ý í³ÛñÇó •áñÍáõÕÙ³Ý í³Ûñ»ñ Ù»ÏÝ»Éáõ »õ í»ñ³¹³éݳÉáõ ׳ݳå³ñѳͳËuÁ,
׳ݳå³ñÑÇÝ Ñ³ñϳ¹ñ³Ï³Ý ϳݕ³éÇ Å³Ù³Ý³Ï ÑÛáõñ³ÝáóÝ»ñáõÙ »õ ѳٳÝÙ³Ý
oµÛ»ÏïÝ»ñáõÙ ï»Õ»ñÝ ³Ùñ³•ñ»Éáõ í׳ñÁ, å»ï³Ï³Ý ïáõñù»ñÁ, ÙáõïùÇ ³ñïáݳ•ñÇ
Ó»õ³Ï»ñåÙ³Ý Ñ»ï ϳåí³Í ͳËu»ñÁ, ÇÝãå»u ݳ»õ ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ñ»ï
ϳåí³Í ϳåÇ (Ñ»é³Ëáu, ý³ùu, ÇÝï»ñÝ»ï ͳé³ÛáõÃÛáõÝ), ÷³uï³ÃÕûñÇ
óñ•Ù³ÝáõÃÛ³Ý »õ í³í»ñ³óÙ³Ý, Ý»ñϳ۳óáõóã³Ï³Ý ³ÛÉ Í³Ëu»ñ` ѳٳå³ï³u˳Ý
÷³uï³ÃÕûñÇ ³éϳÛáõÃÛ³Ý ¹»åùáõÙ:
8. ¶áñÍáõÕí³Í ³ß˳ïáÕÇ Å³Ù³Ý³Ï³íáñ ³Ý³ß˳ïáõݳÏáõÃÛ³Ý ¹»åùáõÙ ³ß˳ïáÕÁ
•áñͳïáõÇ Ññ³Ù³Ýáí •áñÍáõÕáõÙÇó Ñ»ï ¿ ϳÝãíáõÙ: ¶áñÍáõÕíáÕ ³ß˳ïáÕÇÝ
ÁݹѳÝáõñ ÑÇÙáõÝùÝ»ñáí í׳ñíáõÙ ¿ ųٳݳϳíáñ ³ß˳ïáõݳÏáõÃÛ³Ý Ýå³uï, ÇuÏ
•áñÍáõÕÙ³Ý ã³ß˳ï³Í oñ»ñÇ Ñ³Ù³ñ í׳ñí³Í •Çß»ñ³í³ñÓÇ »õ oñ³å³ÑÇÏÇ
•áõÙ³ñÝ»ñÁ Ñ»ï »Ý •³ÝÓíáõÙ:
9. ¶áñÍáõÕíáÕ ³ß˳ïáÕÇÝ •áñÍáõÕÙ³Ý Í³Ëu»ñÇ Ñ³ïáõóáõÙÁ ïñíáõÙ ¿
•áñÍáõÕáõÙ Ù»ÏÝ»Éáõó ³éÝí³½Ý Ù»Ï oñ ³é³ç: ¶áñÍáõÕáõÙÇó í»ñ³¹³éݳÉáõó Ñ»ïá,
3 ³ß˳ï³Ýù³ÛÇÝ oñí³ ÁÝóóùáõÙ ³ß˳ïáÕÁ å³ñï³íáñ ¿ Ý»ñϳ۳óÝ»É •áñÍáõÕÙ³Ý
íϳ۳ϳÝÁ, ϳÝËÇÏ í׳ñí³Í •áõÙ³ñÇ Ñ³ßí»ïíáõÃÛáõÝÁ, •áñÍáõÕÙ³Ý Í³Ëu»ñÁ
ѳuï³ïáÕ ÷³uï³ÃÕûñÁ:
10. àã å»ï³Ï³Ý »õ áã ѳٳÛÝù³ÛÇÝ µÛáõç»Ý»ñÇó ýÇݳÝu³íáñÙ³Ý ¹»åùáõÙ
•Çß»ñ³í³ñÓÇ »õ oñ³å³ÑÇÏÇ Í³Ëu»ñÇ` г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý Ï³é³í³ñáõÃÛ³Ý
2005 Ãí³Ï³ÝÇ ¹»Ïï»Ùµ»ñÇ 29-Ç N 2335-Ü áñáßÙ³Ý N 2 ѳí»Éí³Íáí ѳuï³ïí³Í
ã³÷»ñÁ •áñÍáõÕíáÕ ³ß˳ïáÕÇ Ñ³Ù³ñ ѳٳñíáõÙ »Ý Ýí³½³•áõÛÝ ã³÷:
II. Oî²ðºðÎðÚ² äºîàôÂÚàôÜܺð ¶àðÌàôÔìàÔ ²ÞʲîàÔÜºðÆ ¶àðÌàôÔØ²Ü
̲ÊUºðÆ Ð²îàôòàôØÀ
11. Oï³ñ»ñÏñÛ³ å»ïáõÃÛáõÝÝ»ñ •áñÍáõÕíáÕ ³ß˳ïáÕÇÝ (³Û¹ ÃíáõÙ`
å³ßïáÝ³Ï³Ý •áñÍáõÕáõÙÝ»ñáí) •áñÍáõÕáõÙ Ù»ÏÝ»Éáõó ³é³ç •Çß»ñ³í³ñÓÁ,
oñ³å³ÑÇÏÝ áõ ׳ݳå³ñѳͳËuÁ í׳ñíáõÙ ¿ ³ÙµáÕçáõÃÛ³Ùµ: ¶áñÍáõÕáõÙÇó
í»ñ³¹³éݳÉáõó Ñ»ïá •Çß»ñ³í³ñÓÁ ѳuï³ïáÕ ÷³uï³ÃÕûñÁ ãÝ»ñϳ۳óÝ»Éáõ ¹»åùáõÙ
ѳïáõóÙ³Ý ¿ »Ýóϳ uáõÛÝ Ï³ñ•áí ѳuï³ïí³Í •áõÙ³ñÇ 80 ïáÏáuÁ, ÇuÏ
ï³ñµ»ñáõÃÛ³Ý 20 ïáÏáuÁ í»ñ³¹³ñÓíáõÙ ¿:
12. ¶áñÍáõÕÙ³Ý Í³Ëu»ñÁ ѳuï³ïáÕ ÷³uï³ÃÕûñÁ Ý»ñϳ۳óíáõÙ »Ý ³ÛÝ
å»ï³Ï³Ý Ù³ñÙÇÝ, áñï»ÕÇó •áñÍáõÕí»É ¿ ïíÛ³É ³ÝÓÁ: ä»ï³Ï³Ý Ù³ñÙÇÝÁ ¹ñ³Ýù
ÁݹáõÝ»Éáõó »õ áõuáõÙݳuÇñ»Éáõó Ñ»ïá, ͳËu»ñÁ ÑÇÙݳíáñ ѳٳñ»Éáõ ¹»åùáõÙ`
•áñÍáõÕÙ³Ý ýÇݳÝu³íáñáõÙÝ Çñ³Ï³Ý³óÝ»Éáõ Ýå³ï³Ïáí, µÛáõç»Ý»ñÇ Ï³ï³ñÙ³Ý
ϳñ•Á u³ÑÙ³ÝáÕ ÁÝóó³Ï³ñ•»ñáí ݳ˳ï»uíáÕ í׳ñáõÙÝ»ñÁ ÑÇÙݳíáñáÕ
÷³uï³ÃÕûñÁ Ý»ñϳ۳óÝáõÙ ¿ г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ýÇݳÝuÝ»ñÇ »õ
¿ÏáÝáÙÇϳÛÇ Ý³Ë³ñ³ñáõÃÛáõÝ:
13. ¶Çß»ñ³í³ñÓÇ oñ³å³ÑÇÏÇ Í³Ëu»ñÁ ѳïáõóíáõÙ »Ý г۳uï³ÝÇ
гÝñ³å»ïáõÃÛ³Ý Ï³é³í³ñáõÃÛ³Ý 2005 Ãí³Ï³ÝÇ ¹»Ïï»Ùµ»ñÇ 29-Ç N 2335-Ü áñáßÙ³Ý
N 2 ѳí»Éí³Íáí ѳuï³ïí³Í ã³÷»ñáí: ºÃ» •áñÍáõÕÙ³Ý Ññ³Ù³Ýáí ïíÛ³É •áñÍáõÕÙ³Ý
÷³uï³óÇ Ï³ï³ñí³Í ͳËu»ñÇ Ñ³ïáõóÙ³Ý å³Ñ³Ýç ¿ u³ÑÙ³ÝíáõÙ, ³å³ •Çß»ñ³í³ñÓÇ
ͳËu»ñÇ Ñ³ïáõóáõÙÁ ϳï³ñíáõÙ ¿ ÷³uï³óÇ Ï³ï³ñí³Í ͳËu»ñÇ, ³Û¹ ÃíáõÙ` ݳ»õ
³Ùñ³•ñáõÙÁ ѳuï³ïáÕ ÷³uï³ÃÕûñÇ Ñ³Ù³Ó³ÛÝ:
14. ֳݳå³ñѳͳËuÇ Ñ»ï ÙdzuÇÝ Ñ³ïáõóíáõÙ »Ý ݳ»õ г۳uï³ÝÇ
гÝñ³å»ïáõÃÛáõÝÇó o¹³ÛÇÝ áõÕ»õáñÝ»ñÇ »ÉùÇ Ñ³Ù³ñ å»ï³Ï³Ý ïáõñùÇ »õ Ù»ÏÝÙ³Ý
³å³Ñáí³•ñáõÃÛ³Ý •Íáí ϳï³ñíáÕ Í³Ëu»ñÁ, ³Û¹ ÃíáõÙ` ݳ»õ ׳ݳå³ñѳͳËuÁ
Ññ³íÇñáÕ ÏáÕÙÇ Ñ³ßíÇÝ Ñ³ïáõóí»Éáõ ¹»åùáõÙ, г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý
oñ»Ýu¹ñáõÃÛ³Ùµ u³ÑÙ³Ýí³Í ϳñ•áí г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý
o¹³Ý³í³Ï³Û³ÝÝ»ñáõÙ å³ßïáÝ³Ï³Ý å³ïíÇñ³ÏáõÃÛáõÝÝ»ñÇ uñ³ÑÝ»ñÇó o•ïí»Éáõ
ͳËu»ñÁ, ï³ñ³ÝóÇÏ ãí»ñÃÇ Å³Ù³Ý³Ï oï³ñ»ñÏñÛ³ o¹³Ý³í³Ï³Û³ÝÝ»ñÇ ÙÇç»õ, ÇÝãå»u
ݳ»õ o¹³Ý³í³Ï³Û³ÝÇó ϳ٠»ñϳÃáõÕ³ÛÇÝ Ï³Û³ñ³ÝÇó ÙÇÝã»õ ÑÛáõñ³Ýáó
׳ݳå³ñѳͳËuÁ: Üßí³Í •áñÍáõÕáõÙÝ»ñÇ ×³Ý³å³ñѳͳËuÇ •Íáí ϳï³ñí³Í ³ÛÉ
Éñ³óáõóÇã ͳËu»ñÁ ã»Ý ѳïáõóíáõÙ, »Ã» ѳٳå³ï³uË³Ý Ññ³Ù³ÝÁ ѳïáõóÙ³Ý
³Û¹åÇuÇ å³Ñ³Ýç ãÇ u³ÑÙ³ÝáõÙ:
15. ֳݳå³ñѳͳËuÁ ѳuï³ïáÕ ÷³uï³ÃÕûñ »Ý ѳٳñíáõÙ ïñ³Ýuåáñï³ÛÇÝ
ÙÇçáóÇ ïáÙuÇ å³ï×»ÝÁ, ¹ñ³ µ³ó³Ï³ÛáõÃÛ³Ý ¹»åùáõ٠ͳé³ÛáõÃÛáõÝ Ù³ïáõó³Í
ÁÝÏ»ñáõÃÛ³Ý ÏáÕÙÇó ïñ³Ù³¹ñí³Í` •áñÍáõÕíáÕÇ Ù»ÏÝÙ³Ý í»ñ³µ»ñÛ³É Ñ³Ù³å³ï³u˳Ý
ѳuï³ïáÕ ÷³uï³ÃáõÕÃÁ, г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛáõÝÇó o¹³ÛÇÝ áõÕ»õáñÝ»ñÇ »ÉùÇ
ѳٳñ å»ï³Ï³Ý ïáõñùÇ »õ Ù»ÏÝÙ³Ý ³å³Ñáí³•ñ³Ï³Ý í׳ñáõÙÁ ÑÇÙݳíáñáÕ
÷³uï³ÃáõÕÃÁ, г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý o¹³Ý³í³Ï³Û³ÝÝ»ñáõÙ å³ßïáݳϳÝ
å³ïíÇñ³ÏáõÃÛáõÝÝ»ñÇ uñ³ÑÝ»ñÇó o•ïí»Éáõ ͳËuÁ ѳuï³ïáÕ ÷³uï³ÃáõÕÃÁ:
16. ¶Çß»ñ³í³ñÓÇó µ³óÇ, ÑÛáõñ³Ýáó³ÛÇÝ ³ÛÉ Í³é³ÛáõÃÛáõÝÝ»ñÇó o•ïí»Éáõ
ͳËu»ñÁ, ѳٳå³ï³uË³Ý Ññ³Ù³ÝÇ ÷³uï³óÇ Í³Ëu»ñÇ í׳ñÙ³Ý å³Ñ³Ýç u³ÑٳݻÉáõ
¹»åùáõÙ, ѳuï³ïáÕ ÷³uï³ÃÕÃÇ ³éϳÛáõÃÛ³Ùµ ϳñáÕ »Ý ѳïáõóí»É •áñÍáõÕí³Í
³ÝÓÇ` ÝáõÛÝ •áñÍáõÕÙ³Ý •Çß»ñ³í³ñÓÇ ÷³uï³óÇ í׳ñÙ³Ý »Ýóϳ ÁݹѳÝáõñ
•áõÙ³ñÇ 5 ïáÏáuÇó áã ³í»ÉÇ ã³÷áí:
17. ¶áñÍáõÕÙ³Ý í³Ûñ Ù»ÏÝ»Éáõ »õ ³ÛÝï»ÕÇó í»ñ³¹³éݳÉáõ Å³Ù³Ý³Ï ï³ñ³ÝóÇÏ
í³Ûñáõ٠ѳñϳ¹ñ³µ³ñ ϳݕ³éÇ ¹»åùáõÙ ÝáõÛÝ í³Ûñáõ٠ϳï³ñí³Í ͳËu»ñÁ
ѳïáõóíáõÙ »Ý ïíÛ³É »ñÏñÇ •Çß»ñ³í³ñÓÁ ѳuï³ïáÕ ÷³uï³ÃÕÃÇ ³éϳÛáõÃÛ³Ý
¹»åùáõÙ:
18. ¶Çß»ñ³í³ñÓÁ ѳïáõó»Éáõ ¹»åùáõÙ` ѳuï³ïáÕ ÷³uï³ÃáõÕà ¿ ѳٳñíáõÙ
ïíÛ³É ³ÝÓÇ ÑÛáõñ³ÝáóáõÙ •ïÝí»Éáõ •áñÍáõÕÙ³Ý Å³Ù³Ý³Ï³Ñ³ïí³ÍÁ ѳuï³ïáÕ
ÑÛáõñ³ÝáóÇ ÏáÕÙÇó ïñí³Í ÷³uï³ÃáõÕÃÁ, ÇÝãå»u ݳ»õ ÑÛáõñ³Ýáó³ÛÇÝ Ý³ËݳϳÝ
³Ùñ³•ñÙ³Ý ÷³uï³ÃáõÕÃÁ: ¶Çß»ñ³í³ñÓÁ ѳuï³ïáÕ ÷³uï³ÃáõÕÃÝ ³ÛÝ uï³óáÕ å»ï³Ï³Ý
Ù³ñÙÝÇ å³Ñ³Ýçáí ϳñáÕ ¿ óñ•Ù³Ýí»É »õ í³í»ñ³óí»É: ³ñ•Ù³ÝáõÃÛ³Ý »õ
í³í»ñ³óÙ³Ý Í³Ëu»ñÁ ѳٳå³ï³uË³Ý Ññ³Ù³ÝÇ Ñ³Ù³Ó³ÛÝ »Ýóϳ »Ý ѳïáõóÙ³Ý ïíÛ³É
Ù³ñÙÝÇ å³Ñå³ÝÙ³Ý Í³Ëu»ñÇ ßñç³Ý³ÏÝ»ñáõÙ:
19. UáõÛÝ Ï³ñ•áí ѳuï³ïí³Í •áñÍáõÕÙ³Ý Í³Ëu»ñÁ »Ýóϳ »Ý ѳïáõóÙ³Ý
²ØÜ-Ç ¹áɳñÇÝ, ÇuÏ »íñá •áïáõ »ñÏñÝ»ñáõÙ` »íñáÛÇÝ Ñ³Ù³ñÅ»ù г۳uï³ÝÇ
гÝñ³å»ïáõÃÛ³Ý ¹ñ³Ùáí: ¶áñÍáõÕÙ³Ý Í³Ëu»ñÇ Ñ³ßí³ñÏÝ»ñÁ ϳï³ñíáõÙ »Ý
•áñÍáõÕÙ³Ý Í³Ëu»ñÇ Ñ³ïáõóÙ³Ý í׳ñÙ³Ý oñÁ` г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý
Ï»ÝïñáÝ³Ï³Ý µ³ÝÏÇ ÏáÕÙÇó u³ÑÙ³Ýí³Í ²ØÜ-Ç ¹áɳñÇ Ï³Ù »íñáÛÇ í³×³éùÇ
ѳٳå³ï³uË³Ý ÷á˳ñÅ»ùÝ»ñáí:
III. вڲUî²ÜÆ Ð²Üð²äºîàôÂÚ²Ü î²ð²ÌøàôØ ¶àðÌàôÔìàÔ ²ÞʲîàÔܺðÆ
¶àðÌàôÔØ²Ü ̲ÊUºðÆ Ð²îàôòàôØÀ
20. ÐÇÙÝ³Ï³Ý ³ß˳ï³ÝùÇ í³ÛñÇó ÙÇÝã»õ 30 ÏÙ Ñ»é³íáñáõÃÛ³Ùµ •áñÍáõÕí³Í
³ß˳ïáÕÇÝ Ñ³ïáõóíáõÙ ¿ ÙdzÛÝ •áñÍáõÕÙ³Ý ×³Ý³å³ñѳͳËuÁ:
21. г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ï³ñ³Íùáõ٠ͳé³ÛáÕ³Ï³Ý •áñÍáõÕÙ³Ý Ù»ÏݳÍ
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•Çß»ñ³í³ñÓÁ »õ ׳ݳå³ñѳͳËuÁ` uáõÛÝ Ï³ñ•áí u³ÑÙ³Ýí³Í Ýí³½³•áõÛÝ •áõÙ³ñÇ
ã³÷áí: ¶áñÍáõÕáõÙÇó í»ñ³¹³éݳÉáõó Ñ»ïá •áñÍáõÕÙ³Ý Í³Ëu»ñÁ ѳuï³ïáÕ
÷³uï³ÃÕûñÁ Ý»ñϳ۳óí»Éáõ ¹»åùáõÙ 5 ³ß˳ï³Ýù³ÛÇÝ oñí³ ÁÝóóùáõ٠ѳïáõóÙ³Ý
»Ýóϳ ¿ ѳٳñíáõÙ •Çß»ñ³í³ñÓÇ »õ ׳ݳå³ñѳͳËuÇ •áõÙ³ñÇ ï³ñµ»ñáõÃÛáõÝÁ,
µ³Ûó áã ³í»ÉÇ, ù³Ý uáõÛÝ Ï³ñ•áí u³ÑÙ³Ýí³Í ³é³í»É³•áõÛÝ ã³÷Á:
22. ´áÉáñ ¹»åùáõÙ ïñ³Ýuåáñï³ÛÇÝ Í³Ëu»ñÇ Ýí³½³•áõÛÝ ã³÷ »Ý ѳٳñíáõÙ
г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý Ï³é³í³ñáõÃÛ³Ý u³ÑÙ³Ý³Í ³íïáµáõu³ÛÇÝ, ÇuÏ å»ï³Ï³Ý
ϳ٠ѳٳÛÝù³ÛÇÝ µÛáõç»Ý»ñÇ ÙÇçáóÝ»ñÇó ýÇݳÝu³íáñÙ³Ý ¹»åùáõÙ ³é³í»É³•áõÛÝ
ã³÷ »Ý ѳٳñíáõÙ ÙÇÏñá³íïáµáõu³ÛÇÝ »ñÃáõÕÇÝ»ñÇ u³Ï³•Ý»ñÁ:
23. г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý å»ï³Ï³Ý å³Ñå³ÝáõÃÛ³Ý Í³é³ÛáõÃÛ³Ý
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»õ ÓÙ»é³ÛÇÝ ³ñÓ³Ïáõñ¹Ý»ñÇ Å³Ù³Ý³Ï, ѳïáõóíáõÙ »Ý ÷³uï³óÇ Ï³ï³ñí³Í
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24. ²é³ÝÓÇÝ ¹»åù»ñáõÙ` å³ï׳鳵³Ýí³Í ÑÇÙݳíáñáõÙÝ»ñÇ ³éϳÛáõÃÛ³Ý
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ÑÇÙݳíáñáÕ ÷³uï³ÃÕûñÇ Ñ³Ù³Ó³ÛÝ` •áñÍáõÕáõÙÁ ݳ˳å»u ѳٳӳÛÝ»óÝ»Éáí
г۳uï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ýÇݳÝuÝ»ñÇ »õ ¿ÏáÝáÙÇϳÛÇ Ý³Ë³ñ³ñáõÃÛ³Ý Ñ»ï:
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|____|_______________________________|_________|________|_________|_______|
| |Uáýdz |58 | |99 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |29 | |57 | |
|____|_______________________________|_________|________|_________|_______|
|27. |´àôðÎÆÜ² ü²Uà | | | | |
|____|_______________________________|_________|________|_________|_______|
| |àô³•³¹áõ•áõ |91 | |91 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |36 | |56 | |
|____|_______________________________|_________|________|_________|_______|
|28. |´àôðàôÜ¸Æ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´áõÅáõÙµáõñ³ |90 | |134 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |21 | |14 | |
|____|_______________________________|_________|________|_________|_______|
|29. |¶²´àÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Èǵñ»íÇÉ |95 | |95 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |58 | |47 | |
|____|_______________________________|_________|________|_________|_______|
|30. |¶²Ø´Æ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´³ÝÅáõÉ |86 | |102 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |13 | |17 | |
|____|_______________________________|_________|________|_________|_______|
|31. |¶²Ú²Ü² | | | | |
|____|_______________________________|_________|________|_________|_______|
|32. |æáñçóáõÝ |50 | |101 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |16 | |27 | |
|____|_______________________________|_________|________|_________|_______|
|32. |¶²Ü² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²Ïñ³ |32 | |65 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |23 | |40 | |
|____|_______________________________|_________|________|_________|_______|
|33. |¶ºðØ²ÜÆ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´»éÉÇÝ | |85 | |133 |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù | |76 | |86 |
|____|_______________________________|_________|________|_________|_______|
|34. |¶ì²îºØ²È² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |¶í³ï»Ù³É³ |71 | |98 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |42 | |57 | |
|____|_______________________________|_________|________|_________|_______|
|35. |¶ìÆÜº² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÎáݳÏñÇ |56 | |85 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |14 | |16 | |
|____|_______________________________|_________|________|_________|_______|
|36. |¶ìÆÜº²-´ÆU²àô | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´Çu³áõ |48 | |89 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |30 | |30 | |
|____|_______________________________|_________|________|_________|_______|
|37. |¶ðºÜ²¸² |115 | |181 | |
|____|_______________________________|_________|________|_________|_______|
|38. |¸²ÜƲ |115 | |173 | |
|____|_______________________________|_________|________|_________|_______|
|39. |¸àØÆÜÆÎ²ÚÆ вÜð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |U³Ýïá-¸áÙÇÝ•á |73 | |101 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |18 | |15 | |
|____|_______________________________|_________|________|_________|_______|
|40. |º¶ÆäîàU | | | | |
|____|_______________________________|_________|________|_________|_______|
| |γÑÇñ» |68 | |101 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |38 | |59 | |
|____|_______________________________|_________|________|_________|_______|
|41. |ºÂàì䯲 | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²¹Çu-²µ»µ³ |27 | |45 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |12 | |18 | |
|____|_______________________________|_________|________|_________|_______|
|42. |ºØºÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |U³Ý³ |43 | |50 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |40 | |40 | |
|____|_______________________________|_________|________|_________|_______|
|43. |¼²Ø´Æ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Èáõu³Ï³ |27 | |42 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |22 | |22 | |
|____|_______________________________|_________|________|_________|_______|
|44. |¼ÆØ´²´ìº | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ʳñ³ñ» |40 | |73 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |61 | |61 | |
|____|_______________________________|_________|________|_________|_______|
|45. |¾Î첸àð | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÎÇïá |72 | |92 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |50 | |35 | |
|____|_______________________________|_________|________|_________|_______|
|46. |¾ðÆÂ𺲠| | | | |
|____|_______________________________|_________|________|_________|_______|
| |²uÙ»ñ³ |42 | |61 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |19 | |8 | |
|____|_______________________________|_________|________|_________|_______|
|47. |²ÆÈ²Ü¸ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´³Ý•ÏáÏ |51 | |79 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |19 | |28 | |
|____|_______________________________|_________|________|_________|_______|
|48. |ÂàôÜÆU | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÂáõÝÇu |76 | |73 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |52 | |46 | |
|____|_______________________________|_________|________|_________|_______|
|49. |ÂàôðøÆ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²Ýϳñ³ |53 | |79 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |60 | |108 | |
|____|_______________________________|_________|________|_________|_______|
|50. |ÆÜ¸àܺ¼Æ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |æ³Ï³ñï³ |63 | |88 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |43 | |44 | |
|____|_______________________________|_________|________|_________|_______|
|51. |ÆèȲܸƲ | |100 | |150 |
|____|_______________________________|_________|________|_________|_______|
|52. |ÆUȲܸƲ |103 | |192 | |
|____|_______________________________|_________|________|_________|_______|
|53. |ÆUä²ÜƲ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |س¹ñǹ | |122 | |149 |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù | |75 | |85 |
|____|_______________________________|_________|________|_________|_______|
|54. |ÆUð²ÚºÈ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ºñáõu³Õ»Ù |95 | |142 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |52 | |55 | |
|____|_______________________________|_________|________|_________|_______|
|55. |Æî²ÈƲ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÐéáÙ | |98 | |140 |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù | |107 | |94 |
|____|_______________________________|_________|________|_________|_______|
|56. |Æð²Ü |46 | |120 | |
|____|_______________________________|_________|________|_________|_______|
|57. |Æð²ø | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´³Õ¹³¹ |51 | |70 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |51 | |46 | |
|____|_______________________________|_________|________|_________|_______|
|58. |ȲàU | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ìÛ»ÝïÛ³Ý |27 | |41 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |16 | |11 | |
|____|_______________________________|_________|________|_________|_______|
|59. |ȺвUî²Ü | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ì³ñß³í³ |110 | |120 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |85 | |103 | |
|____|_______________________________|_________|________|_________|_______|
|60. |ȺUàîà | | | | |
|____|_______________________________|_________|________|_________|_______|
| |سu»ñáõ |58 | |117 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |32 | |47 | |
|____|_______________________________|_________|________|_________|_______|
|61. |ÈÆ´²Ü²Ü | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´»ÛñáõÃ |56 | |95 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |42 | |66 | |
|____|_______________________________|_________|________|_________|_______|
|62. |ÈÆ´ºðƲ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ØáÝñáídz |92 | |150 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |33 | |25 | |
|____|_______________________________|_________|________|_________|_______|
|63. |ÈÆ´Æ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |îñÇåáÉÇ |72 | |118 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |54 | |49 | |
|____|_______________________________|_________|________|_________|_______|
|64. |ÈÆÊîºÜÞî²ÚÜ |54 | |45 | |
|____|_______________________________|_________|________|_________|_______|
|65. |ÈÚàôøUºØ´àôð¶ | |79 | |104 |
|____|_______________________________|_________|________|_________|_______|
|66. |β´à-ìºð¸ºÆ вÜð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |äñ³Û³ |107 | |98 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |74 | |44 | |
|____|_______________________________|_________|________|_________|_______|
|67. |βغðàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Ú³áõݹ» |55 | |55 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |35 | |40 | |
|____|_______________________________|_________|________|_________|_______|
|68. |Î²Ø´àæ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |äÝáÙå»Ý |42 | |60 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |13 | |14 | |
|____|_______________________________|_________|________|_________|_______|
|69. |βܲ¸² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Oïï³í³ |89 | |127 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |67 | |115 | |
|____|_______________________________|_________|________|_________|_______|
|70. |βî²ð |67 | |76 | |
|____|_______________________________|_________|________|_________|_______|
|71. |κÜîðàܲüðÆÎÚ²Ü Ð²Üð²äºîàôÂÚàôÜ| | | | |
|____|_______________________________|_________|________|_________|_______|
| |´³Ý•Ç |56 | |92 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |7 | |44 | |
|____|_______________________________|_________|________|_________|_______|
|72. |ÎÆäðàU | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÜÇÏáudz |103 | |99 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |64 | |109 | |
|____|_______________________________|_________|________|_________|_______|
|73. |ÎàÈàôشƲ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´á•áï³ |50 | |92 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |28 | |42 | |
|____|_______________________________|_________|________|_________|_______|
|74. |ÎàØàðÚ²Ü ÎÔ¼ÆÜºð | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ØáñáÝÇ |70 | |67 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |44 | |33 | |
|____|_______________________________|_________|________|_________|_______|
|75. |ÎàÚØ²ÜÚ²Ü ÎÔ¼ÆÜºð |64 | |119 | |
|____|_______________________________|_________|________|_________|_______|
|76. |Îàܶà | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´ñ³½³íÇÉ |68 | |76 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |42 | |49 | |
|____|_______________________________|_________|________|_________|_______|
|77. |ÎàܶàÚÆ ÄàÔàìð¸²ì²ð²Î²Ü | | | | |
| |вÜð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÎÇÝß³u³ |109 | |158 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |40 | |16 | |
|____|_______________________________|_________|________|_________|_______|
|78. |ÎàUî² èÆÎ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |U³Ý-Êáu» |57 | |90 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |38 | |45 | |
|____|_______________________________|_________|________|_________|_______|
|79. |Îàî ¸` Æìàô²ðÆ Ð²Üð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Ú³ÙáõuáõÏñá |81 | |52 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |40 | |33 | |
|____|_______________________________|_________|________|_________|_______|
|80. |Îàðº²ÚÆ ÄàÔàìð¸²Î²Ü | | | | |
| |ÄàÔàìð¸²ì²ð²Î²Ü вÜð²äºîàôÂÚàôÜ| | | | |
|____|_______________________________|_________|________|_________|_______|
| |öË»ÝÛ³Ý |52 | |96 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |51 | |60 | |
|____|_______________________________|_________|________|_________|_______|
|81. |Îàô´² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |гí³Ý³ |89 | |144 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |58 | |68 | |
|____|_______________________________|_________|________|_________|_______|
|82. |вÆÂÆ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |äáñï-o-äñ»Ýu |104 | |99 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |28 | |67 | |
|____|_______________________________|_________|________|_________|_______|
|83. |вU²ð²Î²Ì²ÚÆÜ ¶ìÆÜº² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |سɳµá |88 | |111 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |24 | |24 | |
|____|_______________________________|_________|________|_________|_______|
|84. |вð²ì²ÚÆÜ Îà𺲠| | | | |
|____|_______________________________|_________|________|_________|_______|
| |U»áõÉ |176 | |190 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |119 | |97 | |
|____|_______________________________|_________|________|_________|_______|
|85. |вð²ì²üðÆÎÚ²Ü Ð²Üð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |äñÇïáñdz |54 | |127 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |52 | |76 | |
|____|_______________________________|_________|________|_________|_______|
|86. |вð²ìUÈ²ìÆ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´»É•ñ³¹ |92 | |206 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |37 | |48 | |
|____|_______________________________|_________|________|_________|_______|
|87. |ÐܸβUî²Ü | | | | |
|____|_______________________________|_________|________|_________|_______|
| |¸»ÉÇ |32 | |97 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |31 | |79 | |
|____|_______________________________|_________|________|_________|_______|
|88. |Ðàܸàôð²U | | | | |
|____|_______________________________|_________|________|_________|_______|
| |áõuÇ•³Éå³ |50 | |96 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |35 | |63 | |
|____|_______________________________|_________|________|_________|_______|
|89. |ÐàÜÎàܶ |134 | |272 | |
|____|_______________________________|_________|________|_________|_______|
|90. |Ðàð¸²Ü²Ü | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²Ù³Ý |59 | |81 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |57 | |66 | |
|____|_______________________________|_________|________|_________|_______|
|91. |ÐàôܲUî²Ü | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²Ã»Ýù | |78 | |151 |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù | |61 | |87 |
|____|_______________________________|_________|________|_________|_______|
|92. |Ðàôܶ²ðƲ |79 | |130 | |
|____|_______________________________|_________|________|_________|_______|
|93. |Ö²äàÜÆ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |îáÏÇá |126 | |174 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |85 | |93 | |
|____|_______________________________|_________|________|_________|_______|
|94. |ز¸²¶²Uβð | | | | |
|____|_______________________________|_________|________|_________|_______|
| |²Ýï³Ý³Ý³ñÇíáõ |47 | |86 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |16 | |17 | |
|____|_______________________________|_________|________|_________|_______|
|95. |Ø²È²ìÆ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |ÈÇÉáÝ•í» |27 | |36 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |25 | |31 | |
|____|_______________________________|_________|________|_________|_______|
|96. |زȲ¼Æ² | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Îáõ³É³-ÈáõÙåáõñ |55 | |76 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |26 | |50 | |
|____|_______________________________|_________|________|_________|_______|
|97. |زȸÆìܺðÆ Ð²Üð²äºîàôÂÚàôÜ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |سɻ |37 | |75 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |29 | |194 | |
|____|_______________________________|_________|________|_________|_______|
|98. |زȲ |108 | |149 | |
|____|_______________________________|_________|________|_________|_______|
|99. |Ø²ÈÆ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |´³Ù³Ïá |99 | |74 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |52 | |47 | |
|____|_______________________________|_________|________|_________|_______|
|100.|زβà |75 | |64 | |
|____|_______________________________|_________|________|_________|_______|
|101.|زìðÆÎÆ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |äáñï-ÈáõÇ |99 | |143 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |23 | |60 | |
|____|_______________________________|_________|________|_________|_______|
|102.|زìðÆî²ÜƲ | | | | |
|____|_______________________________|_________|________|_________|_______|
| |Üáõ³Ïßáï |53 | |73 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |34 | |37 | |
|____|_______________________________|_________|________|_________|_______|
|103.|زðàÎÎà | | | | |
|____|_______________________________|_________|________|_________|_______|
| |è³µ³ï |62 | |92 | |
|____|_______________________________|_________|________|_________|_______|
| |ï³ñ³Íù |58 | |43 | |
|____|_______________________________|_________|________|_________|_______|
|104.|زκ¸àÜÆ² | | | | |
|____|_____________
Ձեր դեպքը նկարագրված է ՊԵՏԱԿԱՆ ԵԿԱՄՈՒՏՆԵՐԻ ՆԱԽԱՐԱՐՈՒԹՅԱՆ 16 ապրիլի 2001 թ. N 02/456 Հ Ր Ա Մ Ա ՆՈՒՄ «ԵԿԱՄՏԱՀԱՐԿԻ ՀԱՇՎԱՐԿՄԱՆ ԵՎ ԲՅՈՒՋԵ ՎՃԱՐՄԱՆ ԿԱՐԳԻ ՄԱՍԻՆ» ՀՐԱՀԱՆԳԸ ՀԱՍՏԱՏԵԼՈՒ ՄԱՍԻՆ: ՏԵՍ ՕՐԻՆԱԿ 46-Ը:
գիշերավարձը կարղ եք նվազեցնել համախառը եկամտից օրական 5000 դրամ, որը շահութահարկով չի նվազեցվում: Կորող եք նայել հրահանգը