<div dir="rtl"><p dir="RTL" style="text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;margin-right:0in;margin-left:0in;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-SA" style="font-size:13.5pt;color:rgb(39,40,43)">الأدوات وأساليب الإدارة المالية التي يتعبها ممارسي مهنة المحاسبة
والمراجعة بمنظمات الاعمال العربية لمواكبة هذ التطور الهام.</span><span dir="LTR" style="font-size:13.5pt;color:rgb(39,40,43)"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 10pt;line-height:115%;font-size:11pt;font-family:Calibri,"sans-serif""><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-EG" style="font-size:26pt;line-height:115%;font-family:Arial,"sans-serif";color:rgb(149,55,53)"><span dir="RTL"></span><span dir="RTL"></span>00201062992510</span></p>

<p align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin-right:0in;margin-left:0in;font-size:12pt;font-family:"Times New Roman","serif""><b><span lang="AR-SA" style="font-size:26pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">ضريبة القيمة المضافة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:26pt;color:rgb(149,55,53)"><span dir="LTR"></span><span dir="LTR"></span>
VAT </span></b><b><span lang="AR-SA" style="font-size:26pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">التحاسب والمعالجة
المحاسبية</span></b><b><span dir="LTR" style="font-size:26pt;color:rgb(149,55,53)"></span></b></p>

<p align="center" dir="RTL" style="margin:0in 0in 0.0001pt;text-align:center;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-size:22pt;color:red;letter-spacing:0.25pt">تبدأ
هذه الشهادة من </span><b><span lang="AR-EG" style="font-size:26pt;color:red;letter-spacing:0.25pt">30 يوليو –3  اغسطس</span></b><span lang="AR-EG" style="font-size:26pt;color:red;letter-spacing:0.25pt">
</span><span lang="AR-EG" style="font-size:22pt;color:red;letter-spacing:0.25pt">2023</span><span lang="AR-SA" style="font-size:26pt;font-family:Arial,"sans-serif";color:rgb(23,54,93);letter-spacing:0.25pt"></span></p>

<p align="center" dir="RTL" style="margin:0in 0in 0.0001pt;text-align:center;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-size:22pt;color:rgb(23,54,93);letter-spacing:0.25pt">بالقاهرة – جمهورية مصر العربية او تدريب عن بُعد (أون لاين)</span><span lang="AR-SA" style="font-size:24pt;font-family:Arial,"sans-serif";color:rgb(23,54,93);letter-spacing:0.25pt"></span></p>

<p align="center" dir="RTL" style="margin:0in 0in 0.0001pt;text-align:center;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-size:20pt;color:rgb(23,54,93);letter-spacing:0.25pt">والمعتمد من الدار العربية للتنمية الادارية – </span><span dir="LTR" style="font-size:20pt;font-family:Cambria,"serif";color:rgb(23,54,93);letter-spacing:0.25pt">AHAD</span><span lang="AR-SA" style="font-size:24pt;font-family:Arial,"sans-serif";color:rgb(23,54,93);letter-spacing:0.25pt"></span></p>

<p align="center" dir="RTL" style="margin:0in 0in 15pt;text-align:center;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman","serif""><span lang="AR-EG" style="font-size:20pt;color:rgb(23,54,93);letter-spacing:0.25pt">شهادة معتمدة بتصديق حكومي وتوثيق
من خارجية كــــافة الدول العربية</span><span lang="AR-SA" style="font-size:24pt;font-family:Arial,"sans-serif";color:rgb(23,54,93);letter-spacing:0.25pt"></span></p>

<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0in 0in 10pt;line-height:115%;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:16pt;line-height:115%;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></p>

<p class="MsoNormal" dir="RTL" style="margin:15pt 0in 7.5pt;line-height:normal;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:20pt;font-family:Arial,"sans-serif";color:black">تفاصيل الدورة</span><span dir="LTR" style="font-size:20pt;font-family:Arial,"sans-serif";color:black"></span></p>

<p class="MsoNormal" dir="RTL" style="margin:0in 0in 7.5pt;line-height:19.5pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(186,55,42)">أهداف البرنامج</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(186,55,42)"><span dir="LTR"></span><span dir="LTR"></span>:</span></b><span dir="LTR" style="font-size:12pt;font-family:Arial,"sans-serif";color:rgb(102,102,102)"></span></p>

<ul type="disc" style="margin-bottom:0in">
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">تعريف المشاركين بطبيعة وأنواع النظم الضريبة المختلفة،
     ودورة عملية التحصيل الضريبي منذ بداية حدوث العمليات المالية حتى إعداد وعرض
     الإقرارات الضريبية</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman","serif""></span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">تعريف المشاركين باحدث التعديلات على قوانين الضريبة على
     القيمة المضافة (</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman","serif"">VAT</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif""><span dir="RTL"></span><span dir="RTL"></span>) في كل من المملكة العربية السعودية
     ودولة الامارات المتحدة</span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">إكساب المشاركين مهارات حساب ضريبة القيمة المضافة (</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman","serif"">VAT</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif""><span dir="RTL"></span><span dir="RTL"></span>) وإعداد وعرض الاقرارات الضريبية طبقا لأحدث متطلبات
     وإصدارات قوانين الضريبة بدول التعاون الخليجي</span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:justify;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">تنمية مهارات المشاركين في استخدام الحاسب الالى في حساب
     الضريبة على القيمة المضافة ومشاكل التطبيق في واقعنا العربي</span></li>
</ul>

<p class="MsoNormal" dir="RTL" style="margin:0in 0in 7.5pt;line-height:19.5pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-SA" style="font-size:16pt;font-family:Arial,"sans-serif";color:rgb(186,55,42)">الفئة المستهدفة:</span></b><span dir="LTR" style="font-size:12pt;font-family:Arial,"sans-serif";color:rgb(102,102,102)"></span></p>

<ul type="disc" style="margin-bottom:0in">
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:right;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">المحاسبين الماليين</span><span dir="LTR" style="font-size:13.5pt;font-family:"Times New Roman","serif""></span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:right;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">رؤساء الحسابات فى القطاعات المالية</span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:right;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">المحللون الماليون</span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:right;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">أعضاء ادارت المراجعة الداخلية</span></li>
 <li class="MsoNormal" dir="RTL" style="color:rgb(39,40,43);margin:0in 0.5in 10pt 0in;text-align:right;line-height:18pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:11pt;font-family:Calibri,"sans-serif""><span lang="AR-SA" style="font-size:13.5pt;font-family:"Times New Roman","serif"">اعضاء مجالس ادارات الشركات الغير ماليين</span></li>
</ul>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">للحصول على التفاصيل ولتأكيد مشاركتكم الدبلوم المذكور اعلاه يرجى التكرم بمراسلتنا</span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">جوال واتس اب 00201062992510 – 00201096841626</span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">آملين ان تصلنا ترشيحاتكم في اقرب وقت ممكن لاجراء اللازم</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span style="font-size:18pt;color:rgb(149,55,53)"><span dir="LTR"></span><span dir="LTR"></span> .</span></b><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"></span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">وتفضلوا  بقبول  فائق الاحترام والتقدير</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span style="font-size:18pt;color:rgb(149,55,53)"><span dir="LTR"></span><span dir="LTR"></span> ,,,,,,</span></b><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"></span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">تحياتي</span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">سارة عبد الجواد</span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)"> </span></b></p>

<p class="gmail-MsoNoSpacing" align="center" style="text-align:center;margin:0in 0in 0.0001pt;font-size:11pt;font-family:Calibri,"sans-serif""><b><span lang="AR-EG" dir="RTL" style="font-size:18pt;font-family:Arial,"sans-serif";color:rgb(149,55,53)">مدير التدريب</span></b><b><span style="font-size:18pt;color:rgb(149,55,53)"></span></b></p>

<p class="MsoNormal" style="margin:0in 0in 10pt;line-height:115%;font-size:11pt;font-family:Calibri,"sans-serif""> </p></div>

<p></p>

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