{"id":3571,"date":"2026-10-31T14:12:47","date_gmt":"2026-10-31T14:12:47","guid":{"rendered":"https:\/\/kb-legacy.shahbandr.com\/?post_type=kb&p=3571"},"modified":"2026-11-01T07:43:15","modified_gmt":"2026-11-01T07:43:15","slug":"taxes","status":"publish","type":"kb","link":"https:\/\/kb-legacy.shahbandr.com\/en\/kb\/taxes\/","title":{"rendered":"\u0643\u064a\u0641\u064a\u0629 \u062a\u0641\u0639\u064a\u0644 \u0648\u0636\u0628\u0637 \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628"},"content":{"rendered":"

\t\t

\n\t\t\t
\n\t\t\t\t<\/i>\n\t\t\t<\/div>\n\t\t\t
\n\t\t\t\t<\/strong>\u0633\u0646\u062a\u0639\u0631\u0651\u0641 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong>\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0641\u0639\u064a\u0644\u0647\u0627\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0641\u0626\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0644\u0639\u0645\u0644\u0627\u0621<\/strong>.\t\t\t<\/div>\n\t\t<\/div>\n\t<\/span> \u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u0623\u0648\u0644: \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628
\n<\/span><\/strong><\/p>\n
\n

1- \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628
\n<\/strong>\u0645\u0646 \u0644\u0648\u062d\u0629 \u0627\u0644\u062a\u062d\u0643\u0645\u060c \u0627\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0627\u0644\u0625\u0639\u062f\u0627\u062f\u0627\u062a<\/strong> \u062b\u0645 \u0642\u0645 \u0628\u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong>.
\n\u0641\u0639\u0651\u0644 \u062e\u064a\u0627\u0631 \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong> \u0644\u0628\u062f\u0621 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062a\u062c\u0631\u060c \u062b\u0645 \u0627\u0636\u063a\u0637 \u0639\u0644\u0649 \u062d\u0641\u0638 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a<\/strong>.
\n\"\"<\/p>\n

\n

\u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0646\u064a: \u0636\u0628\u0637 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/strong><\/p>\n

\n

\u0645\u0646 \u062a\u0628\u0648\u064a\u0628 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0645\u0643\u0646\u0643 \u062a\u062d\u062f\u064a\u062f \u0637\u0631\u064a\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0638\u0647\u0648\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062a\u062c\u0631:
\n<\/strong>1- \u062a\u062d\u062f\u064a\u062f \u0646\u0648\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u064f\u062f\u062e\u0644\u0629 \u0623\u062b\u0646\u0627\u0621 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0644\u0644\u0645\u062a\u062c\u0631.\t\t

\n\t\t\t
\n\t\t\t\t<\/i>\n\t\t\t<\/div>\n\t\t\t
\n\t\t\t\t<\/strong>\u0645\u0644\u0627\u062d\u0638\u0627\u062a:
\n\u0646\u0639\u0645\u060c \u0633\u0623\u062f\u062e\u0644 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0636\u064a\u0641\u0647\u0627 \u062a\u062a\u0636\u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0627\u0644\u0641\u0639\u0644.
\n\u0644\u0627\u060c \u0633\u0623\u062f\u062e\u0644 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u063a\u064a\u0631 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong> \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0631\u064a\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644.\t\t\t<\/div>\n\t\t<\/div>\n\t<\/span> <\/strong> \"\"
\n2- \u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0627\u0633 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629
\n<\/strong>\u0645\u0646 \u062e\u064a\u0627\u0631 \u0627\u062d\u0633\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649<\/strong>\u060c \u0627\u062e\u062a\u0631 \u0627\u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0630\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647 \u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0637\u0644\u0628 \u0623\u0648 \u0627\u0644\u0645\u0646\u062a\u062c.\t\t
\n\t\t\t
\n\t\t\t\t<\/i>\n\t\t\t<\/div>\n\t\t\t
\n\t\t\t\t<\/strong>\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0628\u064a\u0646:
\n\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0634\u062d\u0646 \u0644\u0644\u0632\u0628\u0648\u0646:<\/strong> \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0634\u062d\u0646.
\n\u0639\u0646\u0648\u0627\u0646 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0632\u0628\u0648\u0646:<\/strong> \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u0633\u0628 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629.
\n\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u062a\u062c\u0631:<\/strong> \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u062a\u062c\u0631 {\u064a\u0648\u0635\u0649 \u0628\u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0627}\t\t\t<\/div>\n\t\t<\/div>\n\t<\/span><\/strong> \"\" 3-\u00a0\u062a\u062d\u062f\u064a\u062f \u0641\u0626\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u062d\u0646
\n<\/strong>\u0645\u0646 \u062e\u064a\u0627\u0631 \u0641\u0626\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u062d\u0646<\/strong>\u060c \u062d\u062f\u0651\u062f \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u062d\u0646.\"\"
\n4- \u062a\u062d\u062f\u064a\u062f \u0637\u0631\u064a\u0642\u0629 \u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u062a\u062c\u0631<\/strong>
\n\u0645\u0646 \u062e\u064a\u0627\u0631 \u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u062a\u062c\u0631<\/strong>\u060c \u0627\u062e\u062a\u0631 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u0638\u0647\u0631 \u0628\u0647\u0627 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0644\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n
\u0645\u0639 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0642\u0631\u064a\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0641\u0631\u0639\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0628\u0639 \u0627\u0644\u0645\u064f\u0634\u0627\u0631 \u0625\u0644\u064a\u0647 \u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0627\u0626\u0631\u0629.\r\n\"\"<\/pre>\n
5- \u062a\u062d\u062f\u064a\u062f \u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0627\u0644\u0633\u0644\u0629 \u0648\u0639\u0646\u062f \u0627\u0644\u062f\u0641\u0639<\/strong>
\n\u0645\u0646 \u062e\u064a\u0627\u0631 \u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0641\u064a \u0627\u0644\u0633\u0644\u0629 \u0648\u0639\u0646\u062f \u0627\u0644\u062f\u0641\u0639<\/strong>\u060c \u062d\u062f\u0651\u062f \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u0638\u0647\u0631 \u0628\u0647\u0627 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0644\u0639\u0645\u064a\u0644 \u0623\u062b\u0646\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0644\u0629 \u0648\u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0637\u0644\u0628.\"\"
\n6- \u0625\u0636\u0627\u0641\u0629 \u0644\u0627\u062d\u0642\u0629 \u0644\u0639\u0631\u0636 \u0627\u0644\u0633\u0639\u0631
\n<\/strong>\u0645\u0646 \u062e\u064a\u0627\u0631 \u0644\u0627\u062d\u0642\u0629 \u0639\u0631\u0636 \u0627\u0644\u0633\u0639\u0631<\/strong>\u060c \u064a\u0645\u0643\u0646\u0643 \u0625\u0636\u0627\u0641\u0629 \u0646\u0635 \u064a\u0638\u0647\u0631 \u0628\u062c\u0648\u0627\u0631 \u0633\u0639\u0631 \u0627\u0644\u0645\u0646\u062a\u062c \u0644\u062a\u0648\u0636\u064a\u062d \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0633\u0639\u0631 \u064a\u0634\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u0648 \u0644\u0627.
\n\u064a\u0645\u0643\u0646\u0643 \u062a\u0631\u0643 \u0627\u0644\u062d\u0642\u0644 \u0641\u0627\u0631\u063a\u064b\u0627 \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0625\u0636\u0627\u0641\u0629 \u0623\u064a \u062a\u0648\u0636\u064a\u062d \u0628\u062c\u0648\u0627\u0631 \u0627\u0644\u0633\u0639\u0631.
\n\"\"7- \u062a\u062d\u062f\u064a\u062f \u0637\u0631\u064a\u0642\u0629 \u0639\u0631\u0636 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628
\n<\/strong>\u062d\u062f\u0651\u062f \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u064a\u062f \u0639\u0631\u0636 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0637\u0644\u0628:<\/p>\n
\u0643\u0645\u062c\u0645\u0648\u0639 \u0645\u0646\u0641\u0631\u062f:<\/strong> \u0644\u0639\u0631\u0636 \u0625\u062c\u0645\u0627\u0644\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0633\u0637\u0631 \u0648\u0627\u062d\u062f.\r\n\u062d\u0633\u0628 \u0643\u0644 \u0639\u0646\u0635\u0631:<\/strong> \u0644\u0639\u0631\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0644\u0643\u0644 \u0639\u0646\u0635\u0631.\r\n\"\"<\/pre>\n
\u0628\u0639\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0636\u0628\u0637 \u0627\u0644\u0625\u0639\u062f\u0627\u062f\u0627\u062a\u060c \u0627\u0636\u063a\u0637 \u0639\u0644\u0649 \u062d\u0641\u0638 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a.
\n<\/strong><\/p>\n
\n
\u0627\u0644\u0642\u0633\u0645 \u0627\u0644\u062b\u0627\u0644\u062b: \u0641\u0626\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u00a0<\/strong><\/span><\/p>\n
\n
1- \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0641\u0626\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong>
\n\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u0626\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong> \u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u064a\u0647\u0627.
\n{\u0648\u064a\u064f\u0639\u062f \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0642\u064a\u0627\u0633\u064a<\/strong> \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062a\u062c\u0631}<\/p>\n
2- \u0625\u0636\u0627\u0641\u0629 \u0641\u0626\u0629 \u0636\u0631\u064a\u0628\u0629 \u062c\u062f\u064a\u062f\u0629
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\"\"\u0633\u064a\u0638\u0647\u0631 \u062d\u0642\u0644 \u0644\u0625\u062f\u062e\u0627\u0644 \u0627\u0633\u0645 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629. \u0627\u0643\u062a\u0628 \u0627\u0633\u0645 \u0641\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong>\u060c \u062b\u0645 \u0627\u0636\u063a\u0637 \u0639\u0644\u0649 \u062d\u0641\u0638<\/strong> \u0644\u0625\u0636\u0627\u0641\u062a\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629.\"\"<\/p>\n
\n
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\n
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4- \u062a\u062d\u062f\u064a\u062f \u0623\u0648\u0644\u0648\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong>\r\n\u062d\u062f\u0651\u062f \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629<\/strong> \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628<\/strong> \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u064a\u0646 \u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u062f\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u062b\u0645 \u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0641\u0626\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong> \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0630\u064a \u0642\u0645\u062a \u0628\u0625\u0636\u0627\u0641\u062a\u0647.\r\n\u0645\u064f\u0631\u0643\u0651\u0628:<\/strong> \u0641\u0639\u0651\u0644 \u0647\u0630\u0627 \u0627\u0644\u062e\u064a\u0627\u0631 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0631\u064a\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0641\u0648\u0642 \u0636\u0631\u0627\u0626\u0628 \u0623\u062e\u0631\u0649.\r\n\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0634\u062d\u0646:<\/strong> \u0641\u0639\u0651\u0644 \u0647\u0630\u0627 \u0627\u0644\u062e\u064a\u0627\u0631 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0631\u064a\u062f \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u062d\u0646.\r\n\r\n\u0628\u0639\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0639\u062f\u0627\u062f\u0627\u062a\u060c \u0627\u0636\u063a\u0637 \u0639\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 \u0645\u0639\u062f\u0644<\/strong>.\r\n\"\"<\/pre>\n
\t\t
\n\t\t\t
\n\t\t\t\t<\/i>\n\t\t\t<\/div>\n\t\t\t
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\n<\/span><\/strong><\/p>","protected":false},"excerpt":{"rendered":"
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