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§¿§ä§Ú §Õ§Ñ§ß§ß§í§Ö §à§ä§â§Ñ§Ø§Ñ§ð§ä §Ò§à§Ý§Ö§Ö §ê§Ú§â§à§Ü§à§Ö §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§Ö, §á§â§à§Ó§Ö§Õ§Ö§ß§ß§à§Ö ÃÛÌÒ´«Ã½§á§à §Ó§ã§Ö§Û §¦§Ó§â§à§á§Ö §Ó §Þ§Ñ§â§ä§Ö 2019 §Ô§à§Õ§Ñ, §Ü§à§ä§à§â§à§Ö §á§à§Ü§Ñ§Ù§Ñ§Ý§à §ã§ç§à§Ø§å§ð §ä§Ö§ß§Õ§Ö§ß§è§Ú§ð §Ó §â§ñ§Õ§Ö §ã§ä§â§Ñ§ß, §Ó§Ü§Ý§ð§é§Ñ§ñ §£§Ö§Ý§Ú§Ü§à§Ò§â§Ú§ä§Ñ§ß§Ú§ð, §¤§Ö§â§Þ§Ñ§ß§Ú§ð, §¢§Ö§Ý§î§Ô§Ú§ð, §¯§à§â§Ó§Ö§Ô§Ú§ð §Ú §²§å§Þ§í§ß§Ú§ð.
§³§å§Õ§ñ §á§à §Ó§ã§Ö§Þ§å, §à§ã§ä§â§í§Û §Õ§Ö§æ§Ú§è§Ú§ä §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û §Ó §ª§ã§á§Ñ§ß§Ú§Ú §Ò§å§Õ§Ö§ä §ß§Ñ§â§Ñ§ã§ä§Ñ§ä§î §Ó §Ò§Ý§Ú§Ø§Ñ§Û§ê§Ú§Ö §Ô§à§Õ§í, §Ú §Ü 2020 §Ô§à§Õ§å §ã§á§â§à§ã §ß§Ñ §Ú§ç §å§ã§Ý§å§Ô§Ú §Ó§à§Ù§â§Ñ§ã§ä§Ö§ä §ß§Ñ 18%, §ã§à§Ô§Ý§Ñ§ã§ß§à §Õ§Ñ§ß§ß§í§Þ IRU. §¯§Ñ §æ§à§ß§Ö §à§Ò§ë§Ö§Ô§à §ã§ß§Ú§Ø§Ö§ß§Ú§ñ §ä§Ö§Þ§á§à§Ó §ß§Ñ§Û§Þ§Ñ §á§Ö§â§ã§à§ß§Ñ§Ý§Ñ §Ó §à§ä§â§Ñ§ã§Ý§Ú §ï§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §Õ§Ö§æ§Ú§è§Ú§ä §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û §Þ§à§Ø§Ö§ä §ã§à§ã§ä§Ñ§Ó§Ú§ä§î 30% §Ó §ä§Ö§é§Ö§ß§Ú§Ö §à§Õ§ß§à§Ô§à §Ô§à§Õ§Ñ, §Ö§ã§Ý§Ú §ß§Ö §â§Ö§ê§Ú§ä§î §á§â§à§Ò§Ý§Ö§Þ§å §Ó §ã§â§à§é§ß§à§Þ §á§à§â§ñ§Õ§Ü§Ö.
§³§ä§â§Ö§Þ§Ý§Ö§ß§Ú§Ö §Ü §Õ§Ú§Ó§Ö§â§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §â§Ñ§Ò§à§é§Ö§Û §ã§Ú§Ý§í §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§ã§ß§à§Ó§ß§à§Û §á§â§Ú§é§Ú§ß§à§Û §ß§Ö§ç§Ó§Ñ§ä§Ü§Ú §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§ç §Ü§Ñ§Õ§â§à§Ó §Ó §ª§ã§á§Ñ§ß§Ú§Ú. §¨§Ö§ß§ë§Ú§ß§í-§Ó§à§Õ§Ú§ä§Ö§Ý§Ú §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§Ú§ê§î 3% §à§ä §à§Ò§ë§Ö§Ô§à §é§Ú§ã§Ý§Ñ §Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§Ú§ç §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û §Ó §ã§ä§â§Ñ§ß§Ö, §Ñ §Þ§à§Ý§à§Õ§Ö§Ø§î (§Ó §Ó§à§Ù§â§Ñ§ã§ä§Ö §Õ§à 25 §Ý§Ö§ä) ¡ª §Ó§ã§Ö§Ô§à 5%. §³§â§Ö§Õ§ß§Ú§Û §Ó§à§Ù§â§Ñ§ã§ä §Ó§à§Õ§Ú§ä§Ö§Ý§ñ §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä 46 §Ý§Ö§ä, §Ú §á§à§Õ§Ñ§Ó§Ý§ñ§ð§ë§Ö§Ö §Ò§à§Ý§î§ê§Ú§ß§ã§ä§Ó§à §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û ¡ª §Þ§å§Ø§é§Ú§ß§í.
§°§ä§é§Ñ§ã§ä§Ú §ï§ä§à §à§Ò§ì§ñ§ã§ß§ñ§Ö§ä§ã§ñ §ã§å§ë§Ö§ã§ä§Ó§å§ð§ë§Ú§Þ§Ú §ß§à§â§Þ§Ñ§ä§Ú§Ó§ß§í§Þ§Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ§Ú. §®§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§í§Û §Ó§à§Ù§â§Ñ§ã§ä §Õ§Ý§ñ §ä§à§Ô§à, §é§ä§à§Ò§í §ã§ä§Ñ§ä§î §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Þ §Ñ§Ó§ä§à§Ò§å§ã§Ñ §Ó §ª§ã§á§Ñ§ß§Ú§Ú, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä 24 §Ô§à§Õ§Ñ, §Ó §ä§à §Ó§â§Ö§Þ§ñ §Ü§Ñ§Ü §Ó §Õ§â§å§Ô§Ú§ç §Ö§Ó§â§à§á§Ö§Û§ã§Ü§Ú§ç §ã§ä§â§Ñ§ß§Ñ§ç (§ß§Ñ§á§â§Ú§Þ§Ö§â, §Ó §¢§Ö§Ý§î§Ô§Ú§Ú) §Þ§à§Ý§à§Õ§í§Ö §Ý§ð§Õ§Ú §Þ§à§Ô§å§ä §á§à§ã§ä§å§á§Ú§ä§î §ß§Ñ §ï§ä§å §â§Ñ§Ò§à§ä§å §å§Ø§Ö §Ó 18 §Ý§Ö§ä.
§¿§ã§ä§Ö§â §£§Ú§ã§ã§Ö§â, §Þ§Ö§ß§Ö§Õ§Ø§Ö§â §á§à §ã§à§è§Ú§Ñ§Ý§î§ß§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ IRU, §à§ä§Þ§Ö§é§Ñ§Ö§ä: ?§³§Ú§ä§å§Ñ§è§Ú§ñ §Ó §ª§ã§á§Ñ§ß§Ú§Ú §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§Ö§ä §à§Ò§ë§Ö§Û §ä§Ö§ß§Õ§Ö§ß§è§Ú§Ú, §ß§Ñ§Ò§Ý§ð§Õ§Ñ§Ö§Þ§à§Û §Ó §¦§Ó§â§à§á§Ö. §±§â§à§ã§ä§à §ß§Ö §ç§Ó§Ñ§ä§Ñ§Ö§ä §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û §Õ§Ý§ñ §å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§Ö§ß§Ú§ñ §ã§á§â§à§ã§Ñ, §Ú §á§â§à§Ò§Ý§Ö§Þ§Ñ §ã§ä§â§Ö§Þ§Ú§ä§Ö§Ý§î§ß§à §ß§Ñ§â§Ñ§ã§ä§Ñ§Ö§ä, §á§à§ã§Ü§à§Ý§î§Ü§å §à§á§í§ä§ß§í§Ö §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §å§ç§à§Õ§ñ§ä §Ú§Ù §à§ä§â§Ñ§ã§Ý§Ú, §Ú §Ú§ç §ß§Ö §å§Õ§Ñ§Ö§ä§ã§ñ §Ù§Ñ§Þ§Ö§ß§Ú§ä§î §Ó §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§Þ §Ü§à§Ý§Ú§é§Ö§ã§ä§Ó§Ö. §¿§ä§à §à§Õ§ß§Ñ §Ú§Ù §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §ß§Ñ§ã§å§ë§ß§í§ç §á§â§à§Ò§Ý§Ö§Þ, §ã§ä§à§ñ§ë§Ú§ç §á§Ö§â§Ö§Õ §à§ä§â§Ñ§ã§Ý§î§ð §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î§ß§à§Ô§à §ä§â§Ñ§ß§ã§á§à§â§ä§Ñ, §Ü§à§ä§à§â§Ñ§ñ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ó§Ñ§Ø§ß§Ö§Û§ê§Ö§Û §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ö§Û §Þ§à§Ò§Ú§Ý§î§ß§à§ã§ä§Ú §Ú §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú §ª§ã§á§Ñ§ß§Ú§Ú. §¦§ã§Ý§Ú §Þ§í §ß§Ö §à§Ò§â§Ñ§ä§Ú§Þ §ï§ä§å §ä§Ö§ß§Õ§Ö§ß§è§Ú§ð §Ó§ã§á§ñ§ä§î §Ó §Ò§Ý§Ú§Ø§Ñ§Û§ê§Ö§Ö §Ó§â§Ö§Þ§ñ, §à§ß§Ñ §ã§Ö§â§î§Ö§Ù§ß§à §Ù§Ñ§ä§â§å§Õ§ß§Ú§ä §Ô§â§å§Ù§à§Ó§í§Ö §Ú §á§Ñ§ã§ã§Ñ§Ø§Ú§â§ã§Ü§Ú§Ö §á§Ö§â§Ö§Ó§à§Ù§Ü§Ú §á§à §Ó§ã§Ö§Û §ã§ä§â§Ñ§ß§Ö, §é§ä§à §ã§Ü§Ñ§Ø§Ö§ä§ã§ñ §ß§Ñ §Þ§ß§à§Ô§Ú§ç §Þ§Ú§Ý§Ý§Ú§à§ß§Ñ§ç §Ý§ð§Õ§Ö§Û, §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ§ç §Ú §à§Ò§ë§Ú§ß§Ñ§ç?.
?§°§é§Ö§Ó§Ú§Õ§ß§à, §é§ä§à §à§ä§â§Ñ§ã§Ý§î §ã§ä§Ñ§Ý§Ü§Ú§Ó§Ñ§Ö§ä§ã§ñ §ã §ã§Ö§â§î§Ö§Ù§ß§í§Þ§Ú §á§â§à§Ò§Ý§Ö§Þ§Ñ§Þ§Ú §Ó §á§Ý§Ñ§ß§Ö §á§â§Ú§Ó§Ý§Ö§é§Ö§ß§Ú§ñ §Ø§Ö§ß§ë§Ú§ß §Ú §Þ§à§Ý§à§Õ§Ö§Ø§Ú ¡ª §ï§ä§Ú §Õ§Ó§Ö §Ô§â§å§á§á§í §Ó§Þ§Ö§ã§ä§Ö §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ò§à§Ý§î§ê§Ú§ß§ã§ä§Ó§à §Ú§ã§á§Ñ§ß§ã§Ü§à§Û §â§Ñ§Ò§à§é§Ö§Û §ã§Ú§Ý§í §Ú §Ó §ä§à §Ø§Ö §Ó§â§Ö§Þ§ñ §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §ñ§Ó§ß§í§Þ §Þ§Ö§ß§î§ê§Ú§ß§ã§ä§Ó§à§Þ §Ó §ã§Ö§Ü§ä§à§â§Ö §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î§ß§à§Ô§à §ä§â§Ñ§ß§ã§á§à§â§ä§Ñ. §ª§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §Ó§à§ã§á§â§Ú§ñ§ä§Ú§ñ §à§ä§â§Ñ§ã§Ý§Ú §ã§â§Ö§Õ§Ú §ï§ä§Ú§ç §Ô§â§å§á§á §ß§Ñ§ã§Ö§Ý§Ö§ß§Ú§ñ §Õ§à§Ý§Ø§ß§à §ã§ä§Ñ§ä§î §à§Õ§ß§Ú§Þ §Ú§Ù §Ô§Ý§Ñ§Ó§ß§í§ç §á§â§Ú§à§â§Ú§ä§Ö§ä§à§Ó, §Ö§ã§Ý§Ú §Þ§í §ç§à§ä§Ú§Þ §á§Ö§â§Ö§Ý§à§Þ§Ú§ä§î §ï§ä§å §ä§Ö§ß§Õ§Ö§ß§è§Ú§ð. §°§Õ§ß§Ñ§Ü§à §Õ§Ý§ñ §ï§ä§à§Ô§à §á§à§ä§â§Ö§Ò§å§ð§ä§ã§ñ §å§ã§Ú§Ý§Ú§ñ §Ó§ã§Ö§ç §Ù§Ñ§Ú§ß§ä§Ö§â§Ö§ã§à§Ó§Ñ§ß§ß§í§ç §ã§ä§à§â§à§ß, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §à§ä§â§Ñ§ã§Ý§î§ð, §Ó§Ü§Ý§ð§é§Ñ§ñ §à§â§Ô§Ñ§ß§í §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Û §Ó§Ý§Ñ§ã§ä§Ú, §Þ§Ö§ã§ä§ß§å§ð §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§è§Ú§ð, §Ñ §ä§Ñ§Ü§Ø§Ö §á§Ñ§â§ä§ß§Ö§â§à§Ó §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §ã§à§è§Ú§Ñ§Ý§î§ß§à§Û §ã§æ§Ö§â§í, §á§â§à§Þ§í§ê§Ý§Ö§ß§ß§à§ã§ä§Ú §Ú §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ?.
§¹§ä§à§Ò§í §á§à§Þ§à§é§î §â§Ö§ê§Ú§ä§î §á§â§à§Ò§Ý§Ö§Þ§å §ß§Ö§ç§Ó§Ñ§ä§Ü§Ú §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û, ÃÛÌÒ´«Ã½§Ó §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó§Ö §ã ALSA, §Ó§Ö§Õ§å§ë§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ö§Û §Ó §ã§Ö§Ü§ä§à§â§Ö §á§Ñ§ã§ã§Ñ§Ø§Ú§â§ã§Ü§Ú§ç §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î§ß§í§ç §á§Ö§â§Ö§Ó§à§Ù§à§Ü §ª§ã§á§Ñ§ß§Ú§Ú, §Ù§Ñ§á§å§ã§ä§Ú§Ý §ß§à§Ó§å§ð §ã§Ú§ã§ä§Ö§Þ§å §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û. §°§ã§ß§à§Ó§í§Ó§Ñ§ñ§ã§î §ß§Ñ §à§Ò§ì§Ö§Ü§ä§Ú§Ó§ß§à§Û §à§è§Ö§ß§Ü§Ö §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ó§í§Ü§à§Ó, §ã§Ú§ã§ä§Ö§Þ§Ñ §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §á§â§à§Õ§Ö§Þ§à§ß§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§Ú§Ù§Þ §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û, §á§à§Ý§å§é§Ú§ä§î §á§à§Ý§Ö§Ù§ß§í§Ö §Ù§ß§Ñ§ß§Ú§ñ §Ú §ã§æ§à§â§Þ§Ú§â§à§Ó§Ñ§ä§î §Ü§å§Ý§î§ä§å§â§å §á§à§ã§ä§à§ñ§ß§ß§à§Ô§à §ã§à§Ó§Ö§â§ê§Ö§ß§ã§ä§Ó§à§Ó§Ñ§ß§Ú§ñ §ß§Ñ §à§ã§ß§à§Ó§Ö §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Û §à§è§Ö§ß§Ü§Ú.
§·§å§Ñ§ß §¡§ß§ä§à§ß§Ú§à §¿§ã§ä§Ö§Ò§Ñ§ß, §Õ§Ú§â§Ö§Ü§ä§à§â §á§à §á§Ö§â§ã§à§ß§Ñ§Ý§å ALSA, §Õ§à§Ò§Ñ§Ó§Ý§ñ§Ö§ä: ?§³§ç§Ö§Þ§Ñ §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú ÃÛÌÒ´«Ã½§á§à§Þ§à§Ô§Ñ§Ö§ä §ß§Ñ§ê§Ú§Þ §Ó§à§Õ§Ú§ä§Ö§Ý§ñ§Þ §â§Ñ§ã§ä§Ú §Ú §â§Ñ§Ù§Ó§Ú§Ó§Ñ§ä§î§ã§ñ §Ü§Ñ§Ü §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§Ñ§Þ §Ó§ß§å§ä§â§Ú §Ü§à§Þ§á§Ñ§ß§Ú§Ú, §é§ä§à §Ó§í§Ô§à§Õ§ß§à §ß§Ö §ä§à§Ý§î§Ü§à §Ú§Þ, §ß§à §Ú §ã§Ñ§Þ§à§Û §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú §Ú §à§ä§â§Ñ§ã§Ý§Ú §Ó §è§Ö§Ý§à§Þ. §³§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í, §Ü§à§ä§à§â§í§Ö §á§â§Ú§ç§à§Õ§ñ§ä §ß§Ñ §â§Ñ§Ò§à§ä§å §ã§Ö§Ô§à§Õ§ß§ñ, §à§Ø§Ú§Õ§Ñ§ð§ä §á§â§à§Ô§â§Ö§ã§ã§Ñ §Ó §ã§Ó§à§Ö§Û §â§Ñ§Ò§à§ä§Ö, §Ñ §ß§Ñ§ê§Ú §Ü§Ý§Ú§Ö§ß§ä§í §à§Ø§Ú§Õ§Ñ§ð§ä §à§ä §Ó§à§Õ§Ú§ä§Ö§Ý§Ö§Û §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§Ô§à §Ú §Ü§Ñ§é§Ö§ã§ä§Ó§Ö§ß§ß§à§Ô§à §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ. §®§í §á§à§Ý§Ñ§Ô§Ñ§Ö§Þ, §é§ä§à §ã§Ú§ã§ä§Ö§Þ§Ñ §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú ÃÛÌÒ´«Ã½§Ò§å§Õ§Ö§ä §á§à§Ý§Ö§Ù§ß§Ñ §Ú §Ó §ä§à§Þ §Ú §Ó §Õ§â§å§Ô§à§Þ §ã§Ý§å§é§Ñ§Ö?.