\u062f\u0644\u064a\u0644\u0643 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026 \u0641\u064a \u062a\u0648\u0646\u0633: \u0627\u0644\u0634\u0631\u0648\u0637\u060c \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0630\u0647\u0628\u064a\u0629<\/title><br \/>\n<meta name=\"description\" content=\"\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0645\u0639\u0631\u0641\u062a\u0647 \u062d\u0648\u0644 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026 \u0641\u064a \u062a\u0648\u0646\u0633: \u062a\u062d\u0644\u064a\u0644 \u0645\u0641\u0635\u0644 \u0645\u0646 \u0627\u0644\u062e\u0628\u064a\u0631\u0629 \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u0642\u064a\u060c \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0637\u0631\u062d \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f. \u062f\u0644\u064a\u0644 \u062d\u0635\u0631\u064a \u0645\u0646 \u062a\u0648\u0646\u0633 \u0644\u0644\u0625\u0639\u0644\u0627\u0645.\"><br \/>\n<meta name=\"keywords\" content=\"\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026, \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0648\u0646\u0633, \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u0642\u064a, \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u062a\u0648\u0646\u0633, \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629, \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629\"><br \/>\n<\/head><br \/>\n<body><\/p>\n<article itemscope itemtype=\"http:\/\/schema.org\/NewsArticle\">\n<header>\n<h1 itemprop=\"headline\">\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026: \u0641\u0631\u0635\u0629 \u0623\u062e\u064a\u0631\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0636\u0639\u064a\u062a\u0643 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.. \u0625\u0644\u064a\u0643 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0643\u0627\u0645\u0644\u0629<\/h1>\n<div class=\"meta-info\">\n <span class=\"author\">\u062a\u062d\u0631\u064a\u0631: \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f – Tunimedia<\/span> |<br \/>\n<span class=\"date\">\u062a\u062d\u062f\u064a\u062b: \u062f\u064a\u0633\u0645\u0628\u0631 2025<\/span><\/div>\n<hr>\n<\/header>\n<section class=\"intro\">\n<p class=\"lead\"><strong>\u062a\u0648\u0646\u0633 \u2013 \u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627:<\/strong> \u0641\u064a \u062e\u0637\u0648\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0639\u0628\u0621 \u0639\u0646 \u0643\u0627\u0647\u0644 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u062a\u062a\u062c\u0647 \u0627\u0644\u0623\u0646\u0638\u0627\u0631 \u0646\u062d\u0648 <strong>\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026<\/strong>. \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0644\u0627 \u064a\u064f\u0639\u062f \u0645\u062c\u0631\u062f \u0639\u0645\u0644\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0628\u0644 \u0647\u0648 “\u0637\u0648\u0642 \u0646\u062c\u0627\u0629” \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0631\u0627\u063a\u0628\u064a\u0646 \u0641\u064a \u0637\u064a \u0635\u0641\u062d\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0648\u0628\u062f\u0621 \u0635\u0641\u062d\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n<\/section>\n<section>\n<h2>\u0642\u0631\u0627\u0621\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629: \u0644\u0645\u0627\u0630\u0627 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0622\u0646\u061f<\/h2>\n<p>\u0643\u0634\u0641\u062a <strong>\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u06a4\u064a<\/strong>\u060c \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0648\u0627\u0644\u062e\u0628\u064a\u0631\u0629 \u0627\u0644\u0639\u062f\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a \u062a\u0635\u0631\u064a\u062d \u062e\u0627\u0635\u060c \u0639\u0646 \u062e\u0641\u0627\u064a\u0627 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062c\u062f\u064a\u062f. \u0648\u0623\u0643\u062f\u062a \u0627\u0644\u062f\u06a4\u064a \u0623\u0646 \u0641\u0644\u0633\u0641\u0629 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0639\u0627\u0645 2026 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0631\u062f \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u061b \u0625\u0646\u0647\u0627 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0645\u0635\u0627\u0644\u062d\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629:<\/strong> \u0625\u0639\u0627\u062f\u0629 \u062f\u0645\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li>\n<li><strong>\u062a\u0637\u0647\u064a\u0631 \u0627\u0644\u0633\u062c\u0644\u0627\u062a:<\/strong> \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u0646 \u062a\u0635\u0641\u064a\u0629 \u062f\u064a\u0648\u0646\u0647\u0645 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u062f\u0648\u0646 \u062a\u0643\u0628\u062f \u0641\u0648\u0627\u0626\u062f \u062a\u0623\u062e\u064a\u0631 \u0645\u0634\u0637\u0629.<\/li>\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/strong> \u062a\u0634\u062c\u064a\u0639 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<blockquote><p>\n “\u0627\u0644\u0647\u062f\u0641 \u0644\u064a\u0633 \u0627\u0644\u0639\u0642\u0627\u0628\u060c \u0628\u0644 \u0647\u0648 \u062f\u0639\u0648\u0629 \u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u0633\u0627\u0631. \u0627\u0644\u0639\u0641\u0648 \u064a\u0645\u062b\u0644 \u0641\u0631\u0635\u0629 \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0628\u0631 \u0622\u0644\u064a\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621.”<br \/>\n<cite>\u2014 \u062f. \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u06a4\u064a\u060c \u062e\u0628\u064a\u0631\u0629 \u062c\u0628\u0627\u064a\u0629<\/cite><\/p><\/blockquote>\n<\/section>\n<section>\n<h2>\u0645\u0646 \u0647\u0645 \u0627\u0644\u0645\u0639\u0646\u064a\u0648\u0646 \u0628\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026\u061f<\/h2>\n<p>\u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0637\u064a\u0641\u0627\u064b \u0648\u0627\u0633\u0639\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 \u0648\u0627\u062d\u062f\u0627\u064b \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0634\u0645\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u062a\u062a\u0636\u0645\u0646:<\/p>\n<table border=\"1\" cellpadding=\"10\" cellspacing=\"0\" style=\"width:100%; border-collapse: collapse; margin: 20px 0;\">\n<thead style=\"background-color: #f2f2f2;\">\n<tr>\n<th>\u0627\u0644\u0641\u0626\u0629<\/th>\n<th>\u0646\u0648\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646<\/strong><\/td>\n<td>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 (\u062d\u0633\u0628 \u0627\u0644\u062a\u0634\u0631\u064a\u0639).<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/strong><\/td>\n<td>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA)\u060c \u0648\u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f.<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/strong><\/td>\n<td>\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0648\u0641\u0642 \u0634\u0631\u0648\u0637 \u062e\u0627\u0635\u0629).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629: \u0643\u064a\u0641 \u062a\u0636\u0645\u0646 \u062d\u0642\u0643\u061f<\/h2>\n<p>\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u064a\u062d\u0647\u0627 \u0627\u0644\u0639\u0641\u0648\u060c \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0635\u0644 \u0625\u0644\u0649 <strong>\u0625\u0633\u0642\u0627\u0637 \u0643\u0644\u064a \u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f<\/strong>\u060c \u064a\u0646\u0635\u062d \u062e\u0628\u0631\u0627\u0621 <a href=\"https:\/\/tunimedia.tn\/ar\" title=\"\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627\">\u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627<\/a> \u0628\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u062f\u0642\u0629:<\/p>\n<h3>1. \u0627\u0644\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0645\u0627\u0644\u064a<\/h3>\n<p>\u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u062c\u0647 \u0644\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0642\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0636\u0639\u064a\u062a\u0643 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0628\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u062e\u0628\u064a\u0631 \u0645\u062d\u0627\u0633\u0628.<\/p>\n<h3>2. \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u0645\u0637\u0644\u0628 \u0641\u064a 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{"id":63268,"date":"2025-12-04T18:54:54","date_gmt":"2025-12-04T17:54:54","guid":{"rendered":"https:\/\/tunimedia.tn\/ar\/?p=63268"},"modified":"2025-12-04T18:55:37","modified_gmt":"2025-12-04T17:55:37","slug":"%d8%a7%d9%84%d8%b9%d9%81%d9%88-%d8%a7%d9%84%d8%ac%d8%a8%d8%a7%d8%a6%d9%8a-%d9%84%d8%b3%d9%86%d8%a9-2026-%d9%81%d9%8a-%d8%aa%d9%88%d9%86%d8%b3-%d8%a7%d9%84%d8%b4%d8%b1%d9%88%d8%b7%d8%8c-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/tunimedia.tn\/ar\/%d8%a7%d9%84%d8%b9%d9%81%d9%88-%d8%a7%d9%84%d8%ac%d8%a8%d8%a7%d8%a6%d9%8a-%d9%84%d8%b3%d9%86%d8%a9-2026-%d9%81%d9%8a-%d8%aa%d9%88%d9%86%d8%b3-%d8%a7%d9%84%d8%b4%d8%b1%d9%88%d8%b7%d8%8c-%d8%a7%d9%84\/","title":{"rendered":"\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026 \u0641\u064a \u062a\u0648\u0646\u0633: \u0627\u0644\u0634\u0631\u0648\u0637\u060c \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0648\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629"},"content":{"rendered":"

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\n\u062f\u0644\u064a\u0644\u0643 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026 \u0641\u064a \u062a\u0648\u0646\u0633: \u0627\u0644\u0634\u0631\u0648\u0637\u060c \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0630\u0647\u0628\u064a\u0629<\/title><br \/>\n<meta name=\"description\" content=\"\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0645\u0639\u0631\u0641\u062a\u0647 \u062d\u0648\u0644 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026 \u0641\u064a \u062a\u0648\u0646\u0633: \u062a\u062d\u0644\u064a\u0644 \u0645\u0641\u0635\u0644 \u0645\u0646 \u0627\u0644\u062e\u0628\u064a\u0631\u0629 \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u0642\u064a\u060c \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0637\u0631\u062d \u0627\u0644\u062e\u0637\u0627\u064a\u0627 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f. \u062f\u0644\u064a\u0644 \u062d\u0635\u0631\u064a \u0645\u0646 \u062a\u0648\u0646\u0633 \u0644\u0644\u0625\u0639\u0644\u0627\u0645.\"><br \/>\n<meta name=\"keywords\" content=\"\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026, \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0648\u0646\u0633, \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u0642\u064a, \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0641\u064a \u062a\u0648\u0646\u0633, \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0648\u0636\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629, \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0648\u0646\u0633\u064a\u0629\"><br \/>\n<\/head><br \/>\n<body><\/p>\n<article itemscope itemtype=\"http:\/\/schema.org\/NewsArticle\">\n<header>\n<h1 itemprop=\"headline\">\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026: \u0641\u0631\u0635\u0629 \u0623\u062e\u064a\u0631\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0636\u0639\u064a\u062a\u0643 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.. \u0625\u0644\u064a\u0643 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0643\u0627\u0645\u0644\u0629<\/h1>\n<div class=\"meta-info\">\n <span class=\"author\">\u062a\u062d\u0631\u064a\u0631: \u0642\u0633\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f – Tunimedia<\/span> |<br \/>\n<span class=\"date\">\u062a\u062d\u062f\u064a\u062b: \u062f\u064a\u0633\u0645\u0628\u0631 2025<\/span><\/div>\n<hr>\n<\/header>\n<section class=\"intro\">\n<p class=\"lead\"><strong>\u062a\u0648\u0646\u0633 \u2013 \u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627:<\/strong> \u0641\u064a \u062e\u0637\u0648\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0639\u0628\u0621 \u0639\u0646 \u0643\u0627\u0647\u0644 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u062a\u062a\u062c\u0647 \u0627\u0644\u0623\u0646\u0638\u0627\u0631 \u0646\u062d\u0648 <strong>\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0633\u0646\u0629 2026<\/strong>. \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0644\u0627 \u064a\u064f\u0639\u062f \u0645\u062c\u0631\u062f \u0639\u0645\u0644\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0628\u0644 \u0647\u0648 “\u0637\u0648\u0642 \u0646\u062c\u0627\u0629” \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0631\u0627\u063a\u0628\u064a\u0646 \u0641\u064a \u0637\u064a \u0635\u0641\u062d\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0648\u0628\u062f\u0621 \u0635\u0641\u062d\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p>\n<\/section>\n<section>\n<h2>\u0642\u0631\u0627\u0621\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629: \u0644\u0645\u0627\u0630\u0627 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0622\u0646\u061f<\/h2>\n<p>\u0643\u0634\u0641\u062a <strong>\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u06a4\u064a<\/strong>\u060c \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0648\u0627\u0644\u062e\u0628\u064a\u0631\u0629 \u0627\u0644\u0639\u062f\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a \u062a\u0635\u0631\u064a\u062d \u062e\u0627\u0635\u060c \u0639\u0646 \u062e\u0641\u0627\u064a\u0627 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062c\u062f\u064a\u062f. \u0648\u0623\u0643\u062f\u062a \u0627\u0644\u062f\u06a4\u064a \u0623\u0646 \u0641\u0644\u0633\u0641\u0629 \u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0644\u0639\u0627\u0645 2026 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0631\u062f \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644\u061b \u0625\u0646\u0647\u0627 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u0645\u0635\u0627\u0644\u062d\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629:<\/strong> \u0625\u0639\u0627\u062f\u0629 \u062f\u0645\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062b\u0631\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li>\n<li><strong>\u062a\u0637\u0647\u064a\u0631 \u0627\u0644\u0633\u062c\u0644\u0627\u062a:<\/strong> \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u0646 \u062a\u0635\u0641\u064a\u0629 \u062f\u064a\u0648\u0646\u0647\u0645 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u062f\u0648\u0646 \u062a\u0643\u0628\u062f \u0641\u0648\u0627\u0626\u062f \u062a\u0623\u062e\u064a\u0631 \u0645\u0634\u0637\u0629.<\/li>\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a:<\/strong> \u062a\u0634\u062c\u064a\u0639 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u0627\u0644\u062a\u0644\u0642\u0627\u0626\u064a \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n<\/ul>\n<blockquote><p>\n “\u0627\u0644\u0647\u062f\u0641 \u0644\u064a\u0633 \u0627\u0644\u0639\u0642\u0627\u0628\u060c \u0628\u0644 \u0647\u0648 \u062f\u0639\u0648\u0629 \u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u0633\u0627\u0631. \u0627\u0644\u0639\u0641\u0648 \u064a\u0645\u062b\u0644 \u0641\u0631\u0635\u0629 \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0628\u0631 \u0622\u0644\u064a\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0636\u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621.”<br \/>\n<cite>\u2014 \u062f. \u0645\u0646\u0627\u0644 \u0627\u0644\u062f\u06a4\u064a\u060c \u062e\u0628\u064a\u0631\u0629 \u062c\u0628\u0627\u064a\u0629<\/cite><\/p><\/blockquote>\n<\/section>\n<section>\n<h2>\u0645\u0646 \u0647\u0645 \u0627\u0644\u0645\u0639\u0646\u064a\u0648\u0646 \u0628\u0627\u0644\u0639\u0641\u0648 \u0627\u0644\u062c\u0628\u0627\u0626\u064a 2026\u061f<\/h2>\n<p>\u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0637\u064a\u0641\u0627\u064b \u0648\u0627\u0633\u0639\u0627\u064b \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u064a\u0646 \u0628\u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647 \u0648\u0627\u062d\u062f\u0627\u064b \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0634\u0645\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u062a\u062a\u0636\u0645\u0646:<\/p>\n<table border=\"1\" cellpadding=\"10\" cellspacing=\"0\" style=\"width:100%; border-collapse: collapse; margin: 20px 0;\">\n<thead style=\"background-color: #f2f2f2;\">\n<tr>\n<th>\u0627\u0644\u0641\u0626\u0629<\/th>\n<th>\u0646\u0648\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646<\/strong><\/td>\n<td>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0645\u0639\u0627\u0644\u064a\u0645 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u0648\u0631\u064a\u0629 (\u062d\u0633\u0628 \u0627\u0644\u062a\u0634\u0631\u064a\u0639).<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a<\/strong><\/td>\n<td>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA)\u060c \u0648\u0627\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f.<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/strong><\/td>\n<td>\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (\u0648\u0641\u0642 \u0634\u0631\u0648\u0637 \u062e\u0627\u0635\u0629).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2>\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629: \u0643\u064a\u0641 \u062a\u0636\u0645\u0646 \u062d\u0642\u0643\u061f<\/h2>\n<p>\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u064a\u062d\u0647\u0627 \u0627\u0644\u0639\u0641\u0648\u060c \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0635\u0644 \u0625\u0644\u0649 <strong>\u0625\u0633\u0642\u0627\u0637 \u0643\u0644\u064a \u0644\u062e\u0637\u0627\u064a\u0627 \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f<\/strong>\u060c \u064a\u0646\u0635\u062d \u062e\u0628\u0631\u0627\u0621 <a href=\"https:\/\/tunimedia.tn\/ar\" title=\"\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627\">\u062a\u0648\u0646\u064a \u0645\u064a\u062f\u064a\u0627<\/a> \u0628\u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u062f\u0642\u0629:<\/p>\n<h3>1. \u0627\u0644\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0645\u0627\u0644\u064a<\/h3>\n<p>\u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u062c\u0647 \u0644\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0642\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0636\u0639\u064a\u062a\u0643 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0645\u0646\u0635\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0628\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u062e\u0628\u064a\u0631 \u0645\u062d\u0627\u0633\u0628.<\/p>\n<h3>2. \u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u0645\u0637\u0644\u0628 \u0641\u064a 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\u0628\u062c\u062f\u0648\u0644 \u0627\u0644\u062f\u0641\u0639<\/h3>\n<p>\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0641\u0648 \u062a\u0631\u062a\u0628\u0637 \u063a\u0627\u0644\u0628\u0627\u064b \u0628\u062f\u0641\u0639 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0623\u0635\u0644 \u0627\u0644\u062f\u064a\u0646. \u0627\u0644\u062a\u062e\u0644\u0641 \u0639\u0646 \u0633\u062f\u0627\u062f \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0622\u0644\u064a\u0627\u064b \u0625\u0644\u0649 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0627\u0646\u062a\u0641\u0627\u0639 \u0628\u0627\u0644\u0639\u0641\u0648 \u0648\u0639\u0648\u062f\u0629 \u0627\u0644\u062e\u0637\u0627\u064a\u0627.<\/p>\n<\/section>\n<section>\n<h2>\u0646\u0635\u0627\u0626\u062d \u0630\u0647\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0627\u0621<\/h2>\n<ul>\n<li><strong>\u0644\u0627 \u062a\u0646\u062a\u0638\u0631 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u062e\u064a\u0631:<\/strong> \u0627\u0644\u0627\u0643\u062a\u0638\u0627\u0638 \u0641\u064a \u0627\u0644\u0642\u0628\u0627\u0636\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u064a\u0639\u064a\u0642 \u0625\u062a\u0645\u0627\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0643.<\/li>\n<li><strong>\u0627\u0633\u062a\u0634\u0631 \u0645\u062e\u062a\u0635\u0627\u064b:<\/strong> \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0633\u0645 \u0628\u0627\u0644\u062a\u0639\u0642\u064a\u062f\u060c \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u0633\u062a\u0634\u0627\u0631 \u062c\u0628\u0627\u0626\u064a \u0642\u062f \u062a\u0648\u0641\u0631 \u0639\u0644\u064a\u0643 \u0622\u0644\u0627\u0641 \u0627\u0644\u062f\u0646\u0627\u0646\u064a\u0631 \u0639\u0628\u0631 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…<\/p>\n","protected":false},"author":1,"featured_media":63270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,2],"tags":[1504],"yst_prominent_words":[],"class_list":["post-63268","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe","category-2","tag-1504"],"jetpack_featured_media_url":"https:\/\/tunimedia.tn\/ar\/wp-content\/uploads\/2025\/12\/Screenshot_20251204_185429_Google.jpg","jetpack_shortlink":"https:\/\/wp.me\/paDHaC-gss","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/posts\/63268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/comments?post=63268"}],"version-history":[{"count":0,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/posts\/63268\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/media\/63270"}],"wp:attachment":[{"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/media?parent=63268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/categories?post=63268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/tags?post=63268"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/tunimedia.tn\/ar\/wp-json\/wp\/v2\/yst_prominent_words?post=63268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}