Tilmaamaha shaqaalaynta meel kale oo ah goob shaqo cusub.

Celinta marka la guuro shaqaalaha shaqo cusub

aan la taaban karin

article The qeexayaa iyo hagis in shaqaalaha tilmaamaha si ay u meel cusub oo shaqo iyo siyaabo celinta kharashka ku xiran u dhaqaaqo meel kale.

Keywords: jihaynta shaqaalaha in degaanka kale, kharashka kala iibsiga ku meel gaar ah marka la guuro in qofka shaqaalaha ah, bixinta shaqaalaha, rogista cajaladda, qaadista.

Keywords: shaqaalaha ee meel kale, dib u dejinta ku meel gaar ah, kharashka dib u dejinta marka macaashka shaqaalaha shaqaalaha, rogista cajaladda, dhifashada.

1. 1. wareeg ee khubarada.

urur kasta oo loogu talagalay horumarinta firfircoon, horumarinta gobollada cusub oo suuqyada la furitaanka unugyada ay si degdeg ah ama goor dambe ayaa wajahaya yaraanta shaqaalaha u qalma. Si loo hubiyo furitaanka waqtiga, hawlaha siman oo hufan oo ka mid ah unugyada cusub waxaa inta badan ku yaala meel oo kala duwan, waxaa jira a xirfadlayaasha tilmaamaha baahida loo tababaray oo ku salaysan shuruudaha shirkadaha iyo heerarka muddo dheer. Inta badan, danaha ganacsi ku lug Meesha ay dagan beddelo.

Sayidka shuruudaha horumarinta ururka siiyaan, iyo, mararka qaarkood, waxay u baahan yihiin in tallaabo by wareeg shaqaalaha, ie, diraya meel cusub oo shaqo. xal maamulka Tani, inta badan sababa laba xaaladaha ugu muhiimsan:

- shaqaalaha unit furitaanka Shaqaalaha la siiyey tababar shirkadaha, laakiin ma lahayn waayo-aragnimo shaqo, iyo xaaladaha kale ee u baahan in joogitaanka degdeg ah xirfadlayaasha xirfad tacliin heer sare leh waayo-aragnimo in la taageero iyo la talin;

- helitaanka shaqooyinka bannaan ee casaan ah qofka shaqaalaha ah, hore u qabtay post on muddo ah baadi iyo magacaabista xubin cusub oo ka mid ah shaqaalaha.

1. 2. Cawaaqibta xal "deg deg ah".

Sida dhaqanka shows, shaqo-bixiyayaal badani go'aan isbedel haddii xaalado shaqo of this category ka mid ah shaqaalaha by la kordhiyo mushaarkooda iyaga. Gaar ahaan, korodhka kharashka ku daray nool, safarka, mobile, iyo lacagta mararka qaar maalin kasta oo bixisay qaab gunno ama lacagaha kale niyad. Xaddi ka mid ah kharashka mushaharka ee ururka, waxaa lagu canshuuraa ee canshuurta dakhliga shakhsiga (halkan - god) iyo xisaabay ujeeddo canshuureed faa'iido.

By codsanaya go'aankan, garbaha u shaqayso jiifsan kharashka dheeraadka ah ee bixinta qayb ka mid ah magdhwyada mushaharka, kordhay xaddiga canshuurta dakhliga shakhsiga shaqaalaha ah ee laga joojiyey (halkan - god) in la joojiyey qaata ee ku saabsan kala iibsiga ee tabarucaadka caymiska on lacagahaas. Marka shabakad ballaaran ee xafiisyada shiidaa lumisay gacan ku haynta lacagaha joogtada ah iyo saxsanaanta. accruals kuwaas kordhiyo tirada ka mid ah dakhliga ku soo gala celcelis ahaan qofka shaqaalaha ah, xisaabiyaa iyo mushaarka shaqaalaha xaaladaha qoray.

Intaa waxaa dheer, xaaladda this waxaa laga yaabaa in khilaaf marka la eego canshuuraha iyo sharciyada shaqada. p Sida laga soo xigtay. 1 Tbsp. 252 ee xeerka cashuuraha ee Federation Ruush (halkan - Code canshuuraha) kharashka lagu tiriyaa ujeeddo canshuureed faa'iido, waa in uu ahaado dhaqaale ahaan xaq, diiwaan, qurxiyey si waafaqsan sharciga lagu dabaqi karo, oo wuxuu ka dhigay si ay u fuliyaan hawlaha loogu talagalay guud ahaan dakhliga. Sidoo kale, ku takhasusay oo ka mid ah maamulka dhaqaalaha iyo canshuurta (warqad Wasaaradda Maaliyadda Ruush ah 22.02.2007 № 03-03-06 / 1/115 iyo FTS ee Russia 2011 № ke-4-3 / 5165) ka fiirsan mushaharka aasaasay, haddii shuruudaha heshiiska shaqada shaqaale go'aamiyo waxa qadar lacag bixinta waxaa la dhigay isaga u shaqo dhab sameeyaa. In uu yahay, shuruudaha heshiiska shaqada shaqo gaar ah waa in la dhigay qadar gaar ah oo lacag caddaan ah ama nooc.

liiska kharashka shaqada Open lagu tiriyaa ujeedooyinka canshuurta faa'iidada ururka waxaa lagu bixiyaa Art. 255 ee xeerka cashuuraha. Sidaas darteed, wax lacag ah shaqaalaha sababtan aawadeed, waxaa la qaadan karaa tixgeliyaan haddii ay tahay:

- dhigay nidaamka mushaharka;

- waxay bixisaa shaqo ama heshiiska wadajirka ah;

- buuxiya shuruudaha Art. 252 ee xeerka cashuuraha.

Mararka qaarkood loo isticmaalo si dhab ah si ay u siiyaan fasax muddo dheer lacag la'aan iyo gudaha si toos ah shaqaalaha madow. Iyada oo ku saleysan soo saaray in kiisaskan, waraaqaha, line this leeyahay muuqaalada safar ganacsi, taas oo qayb ahaan xaqiijiyay nooca kharashka iyo diiwaangelinta "hawsha adeegga on safar ganacsi." Haddii ay dhacdo in kiisaska maxkamad lagu muransan yahay xaqiiqooyin kuwaas oo u adeega saldhig ahaan abuurista waajibaadka dhaqaale dheeraad ah ee ururka shaqaalaha on mission. Tijaabi lacagaha beegsaday sameeyey Suurtogal ma noqon doono sababtoo ah daro mushaharka.

Tusaalahaan, iyo inuu sii adkeeyo shuruudaha awood canshuurta aan horumariyo ururka falalka degaanka la xiriira noqon doono mid aan suurta galayn. Intaa waxaa dheer, marka qiimaha magdhawga ee ururka si loogu bixiyo fasaxa bukaanka, santuukha caymiska bulshada, kuwaas oo kharashka laguma qaadi karo tixgeliyaan sharci ah.

3. Codsiga of sharciyada shaqaalaha.

shaqaalaha ee meel kale.

At Art waqti isku mid ah. 72 ee Xeerka Shaqaalaha ee Federation Ruush (halkan - Xeerka shaqada) qeexayaa muddada iyo shuruudaha kala iibsiga ee shaqaalaha si ay shaqo kale sida isbeddel joogto ah ama ku meel gaar ah xilalka iyo awoodaha dastuurku (ama) unit dhismaha. Ku jiraan bixiyo fikradda - (. Qodobka 72.2 ee xeerka shaqada) kala iibsiga ku meel gaar ah. Sayidka, sharciga shaqada uu ogol yahay kala iibsiga ku meel gaar ah qofka shaqaalaha ah si ay u shaqo kale la shaqeeye isku mid in muddo ah ilaa hal sano heshiis qoraal ah oo labada dhinac. Haddii dhamaadka muddada heshiiska loo-shaqeeyahaagu aanu bixiyaan iyo shaqaalaha uma baahna bixinta shaqada hore, kala iibsiga ku meel gaar ah loo tixgelin doonaa mid joogto ah. Xaaladaha ayaa ah kuwo dhamaystiran iyo, by qeexidda, waxaa ka mid ah barakac waa ay heshiis ka hor inta aan loo shaqeeyaha shaqaalaha inay ka shaqeeyaan degaanka kale.

Waxaa lagama maarmaan ah in la kala saaro ku meel gaar ah kala iibsiga si ay shaqo kale oo safar ganacsi. safarka First ganacsiga - safar on amarka loo shaqeeyaha shaqaalaha muddo la cayimay si ay u qabtaan shaqooyinka adeegga baxsan meeshii shaqo joogto ah (Qodobka 166 ee Xeerka Shaqada.). Waxaa waajib ah qofka shaqaalaha ah, iyo diidmada aan macquul ahayn qofka shaqaalaha ah ee ka yahay xadgudub ku ah anshaxa shaqada, sida kala iibsiga ku meel gaar ah ayaa suuragal ah keliya marka la helo rabitaan ee qofka shaqaalaha ah (heshiis labada dhinac). Second, in la barbardhigo kala iibsiga ku meel gaar ah oo safar ganacsi la fulin karo isla aagga iyo goobta shaqada. Saddexaad, at jihada safar ganacsi shaqaalaha fuliya gaar ah shaqo adeega, oo aan loo xilsaaray takaaliif ah ee kale. kala iibsiga ku meel gaar ah (oo ay ku jiraan kuwa aan u baahnayn wax ogolaansho ah qofka shaqaalaha ah) macnaheedu waa in uu leeyahay si ay u qabtaan hawlaha shaqo ee caadiga ah inta lagu jiro xilliga kala iibsiga ciyaartoyda, xilliga shaqada isaga for. Waxaa markasta suurtagal ma aha si loo ogaado muddada xogta ku takhasusay in ay meel kale iyo jimicsiga ee hawlaha u diraan.

ilaaliyaan damaanadda post hore iyo qodobo kale oo u dhiganta danaha labada dhinac, waa ku haboon si ay u bixiyaan for shuruudaha heshiiska dheeraad ah oo ku saabsan kala iibsiga ee qofka shaqaalaha ah.

Celinta shaqada (kiraynta) hantida.

The ugu qaalisan yahay bixinta kharashka shaqaaleynta (kiraynta) ee goobaha la degan yahay ee shaqaalaha kuwaas oo u guuray aag kale. kharashka qorista (kiraynta) hantida, celcelis ahaan ilaa 88% ka mid ah wadarta guud ee lacagta "magdhow" shaqaalaha, category ee su'aasha.

In dhaqanka, loo shaqeeyaha xeerarka bixiyaan bixinta magdhowga shaqaalaha, waayo, kiraynta hantida marka meel cusub oo shaqo u dhaqaaqin qayb ka mid ah mushaharka ay.

Si kastaba ha ahaatee, sida laga soo xigtay khubaro Service Tax Federaalka ah ee Ruushka, lacagaha sida aan buuxin shuruudaha Art. 255 ee xeerka cashuuraha, oo aan bixisay fulinta shaqaalaha hawlaha shaqada. In xiriir this loo tixgelin doonaa sida bixinta faa'iido u ah shaqaalaha, kaas oo, hoos n ah. 29 st. 270 ee xeerka cashuuraha laguma qaadi karo account galay ururka ujeeddo canshuureed faa'iido (FTS ah ee Russia ka 12.01.2009 N NOQON-22-3 / 6 @).

Warqadda ayaa isla, Adeega Canshuurta Federaalka ah ee Ruushka u oggolaanaysa in tiriyo ujeeddo canshuureed qayb ka mid ah kharashka mushaharka ururka bixinta guryaha guri ka mid ah shaqaalaha, la siiyo ay waajib ku ah loo-shaqeeyaha inuu bixiyo qayb ka mid ah mushaharka ee nooca (la qeexid gaar ah size ee qaybtan), go'an in heshiiska shaqada.

dhaqanka garsoorka mararka qaar ka duwan opinion oo ka mid ah takhasuska Service Tax Federaalka. Tan iyo markii go'aanka Antimonopoly Service Federaalka ah ee Degmada Moscow ku 21.03.2011, tirada ka-40 / 1449-11 on sheegashada (codsiga) ee "Gazpromgeofizika" in MI FTS ee Russia for Major canshuur gobolka Moscow ee ficil of oogaha on shaqo ee kharashka kirada shaqaalaha Madeggene in kale kharashka la xidhiidha wax soo saarka iyo iibka, iyo in la yareeyo saldhigga canshuurta ee canshuurta dakhliga ee shirkadda la aqoonsan yahay sida sharciga ah. Payment hoyga dadweynaha (kirada iyo bixinta adeegyada korontada), shaqaalaha non-degan mudada heshiiska shaqada la xiriira magdhow marka la guuro oo uu ka shaqeeyo dal kale (Articles 165, 169 ka mid ah RF LC ah). shuruudaha FNS bixinta cashuurta dakhliga shakhsiga ee kiisaskan waa sharci daro.

Art. 169 Shaqaalaha Code RF waajib shaqeeyaha ay dhacdo kala iibsiga oo meel kale ay ku buuxin karaan kharashka ee dib u dejinta iyo horumar marka la guuro meel cusub ee deegaanka. Marka la qeexo, ma Qodobka 129 ee xeerka shaqada lacagta kuwanu waa mushaharka iyo magdhawga. Sida ku xusan ku takhasusay Maaliyadda in warqad ku taariikhaysan 14.03.2006, tirada 03-03-04 / 2/72, kharashka sida kuma jiraan kharashka shaqada, tan iyo ujeedada canshuuraha waxaa laga codsadaa in ay iyaga gacanta ku sharciyeed oo gaar ah. Waxay waxaa loo kala saaraa "Xambaarka" oo ka mid ah xisaabinta canshuurta dakhliga sida kharashyada kale ee la xiriira soo saarka iyo iibka, iyadoo ay ku saleysan dhibcood Boqolkiiba 5 p. 1 Tbsp. 264 ee xeerka cashuuraha.

Currently, size ee "Xambaarka" aan si sharci ah loo qeexay, marka laga reebo hay'adaha miisaaniyadda. kharashka guurista iyo heshiis ee qofka shaqaalaha ah waa lagu dari karaa kharashka kale ee la xiriira ka-soo-saarka iyo iibinta dhinacyada ku qeexay dhinacyada heshiiska shaqada iyo waafaqsanaanta maado la qodobada ku jira kharashka xogta. 1 Qaadada gudahooda. 252 ee xeerka cashuuraha (warqad ka socota Wasaaradda Ruush ee Maaliyadda ee 23.07.2009 № 03-03-05 / 138). looga baahan yahay qasabka ah - joogitaanka diiwaangelinta xiriirka shaqada waqtiga u dhaqaaqo qof leh loo shaqeeyaha.

In pp waafaqsan "Oo" n. 2, Art. 9 of 24.07.2009 sharciga Federaalka taariikhaysan № 212-FZ iyo 3 of Art. 217 ee xeerka cashuuraha lacagta ku qeexan looma samayn bixinta tabarucaadka caymiska iyo canshuurta ku hayn on dakhliga shakhsi.

Sayidka, by codsanaya nidaamka lacagaha "wiish" ee la xiriira this category ka mid ah shaqaalaha, kharashka ururka waxay noqon kartaa wax ku ool ah oo si buuxda u gudanayaa qaataha bartilmaameedka. Obviating baahida loo qabo in la kordhiyo cadadka lacagta on size ee canshuurta dakhliga qofka.

Magdhawga la siiyo by sharciga kharashka mar kara magdhowga fahamka shaqaalaha ayaa u dhaqaaqay meel cusub oo shaqada, kharashka:

- ee ku nool meel cusub oo ku saabsan guryaha waqti raadinta;

- qarashka guriga kirada on hore kula heshiiyey mudo shaqeeyaha;

- qiimaha adeegyada hantida maguurtada ah,

- kharashyada kale shaqaalaha kula heshiiyey shaqeeyaha.

Waxaa intaa dheer, la siiyey sharciga hadda jira, Company ma dhali kharashka dheeraadka ah ee bixinta caymiska (ilaa 2012 34% lacagta bixinta, tan iyo 1.01.2012 - 30%). Kharashka "wiish" loo xisaabay inay ujeedooyinka canshuurta faa'iidada ururka, sidoo kale si buuxda u faray in magdhawga shaqaalaha aan laga jaro canshuurta dakhliga shakhsiga ah.

Marka la eego dhaqanka ee hadda, ee tilmaamaha shaqaalaha dheer si ay meel cusub oo shaqo ah, inta badan wada xaajooday ka hor. qiimaha guryaha kirada ah waxaa suurto gal ah si loo ogaado xogta lagu meeleeyay khayraadka internetka, ama, ka dib markii la siiyo qofka shaqaalaha ah u saxiixay heshiiska kirada (kiraynta) hantida.

Xaaladdan oo kale, marka la gaadho xilliga heshiiska shaqada dheeraad ah oo ku saabsan wareejinta shaqaale idiin roon tahay in ay bixiyaan ay waajib in ay ka shaqeeyaan meel cusub oo muddo shaqo cayiman. Iyo in ay dhacdo joojin heshiiska shaqada muddada cayimay on initiative mid ka mid ah labada dhinac (cutubka 3 iyo sheegan 4 qodobka 77 ee RF LC ah ..) - oo ruuxdiisa ku soo celiso shaqeeyaha lacagta ku bixisay on bixinta wiishka, kaas oo sidoo kale saameyn ku yeelan koritaanka Bulshda dhaqaale ee kharashka kuwan.

Magdhowga shaqaalaha ah kharashka safarka iyo lacag celinta kharashka isticmaalka baabuurta shakhsiga ah ujeedooyinka rasmiga ah.

Lacagtan waxa la sameeyo si ay shaqaalaha ujeeddo celinta kharashka safarka ujeedooyin rasmi ah. Tusaale ahaan:

- shaqaalaha qiimaha bil kasta ku meel gaar ah wareejiyo meel cusub shaqada in ay meel ka mid ah deganaanshaha joogtada ah,

- jiitay khabiiro ka soo jeeda beelaha dhow si ay u caawiyaan iyo baabi'iyo arrimaha xun ee unit shaqada;

- cayimayo oo ka mid ah gaadiidka iyo isgaarsiinta, waayo, tiro ka mid ah gobollada in saameyn unugyada tayada iyo caymiska.

ka mid noqoshada ee kharashka isticmaalka gaadiidka gaarka loo leeyahay ee mushaharka ma aha dhaqaale ku ool ah, maxaa yeelay, marka lagu daro kharashka magdhowga, loo shaqeeyaha ka qaadaan doonaa oo bixiso lacagta caymiska la idiina ka qaadato si ay wax soodayn canshuurta dakhliga shakhsiga ah.

Qodobka 188 ee Xeerka Shaqaalaha waxay siisaa bixinta magdhow isticmaalka baabuurta shakhsiga ah iyo kharashka shaqaalaha la xidhiidha isticmaalkeeda. celinta waxaa lagu go'aamiyaa size ee heshiiska shaqada ee dhinacyada soo iibsaneyso ka, ka muujiyay qoraal. Sida caadiga ah, lacagta, kuwaas oo aan ku xiran yihiin canshuurta dakhliga shakhsiga ah (9 Art. Para. 3 of Art. 217 ee xeerka cashuuraha). Meelmarin ka reeban darsaday caymis ku salaysan dhibcood Boqolkiiba "Oo" cutubka 2 of Part 1 of qodobka 9 ee Sharciga ku saabsan caymiska (Law Federaalka 2009 № 212-FZ). Ay ku buuxin karaan kharashka shaqaalaha:

- safarka in xaddiga kharashka dhabta ah,

- on isticmaalka hantida shaqsi ujeeddooyin ganacsi.

Sida tilmaamay by Wasaaradda Maaliyadda (warqaddii ka Wasaaradda Ruush ee Maaliyadda 28.06.2012 № 03-03-06 / 1/326 ka 27.03.2012 № 03-04-06 / 3-78, ee 31.12.2010 № 03-04-06 / 6 -327 ka 20.05.2010 № 03-04-06 / 6-98, ee 24.03.2010 № 03-04-06 / 6-47), ururka this waa in loo xisaabiyo lacagta magdhowga, iyo sidoo kale dukumentiyo xaqiijinaya:

- tirsan sarkaal hantida;

- isticmaalka hantida ujeedooyin ganacsi;

- lacagta ay galeen kharash-gaar ah.

Iyadoo la tixraacayo n 11. St. 264 ka mid ah kharashka magdhow isticmaalka safarada ganacsiga baabuurta shakhsiga ah loo xisaabay inay waayo, kharashyada kale ee la xiriira soo-saarka iyo iibinta (ama), kaliya caadooyinka aasaasay by Dowladda RF ku xukuman № 2002 92 ama 1300 gudahood - 1500 rubles bishiiba. Bixiso lacag magdhow shaqaale ee isticmaalka hantida shakhsi by heerarka kasta oo aysan ku koobnayn, sida ay xaqiijisay in lagu Xallin oo ka mid ah Presidium ee Federation Ruush ee 30.01.2007 № 10627/06.

kharashka Magdhawga isgaadhsiinta mobile

Inclusion in xogta shaqada dhismeedka bixinta magdhow sidoo kale ma noqon karo wax ku ool ah iyo dhaqaale ee lacagaha la isticmaalo ah.

Magdhowga shaqaalaha sameeyey in lagu bixiyo kharashka adeegyada isgaarsiinta muraadada alaabada iyo soosaarka ma hoos gasho canshuurta dakhliga shakhsiga ah. Tani waxay soo socota ka n 3. Qaadada. 217 ee xeerka cashuuraha (warqad ka socota Wasaaradda Ruush ee Maaliyadda 13.10.2010 № 03-03-06 / 2/178 (p. 2)). maamulka Regulatory la soco in wada xaajoodka shaqaalaha adeegga lacagta fuliyay danaha aan qofka, iyo ururka laftiisa. Sidaa darteed, dakhliga la canshuuri karo ee shaqaalaha ah haddii ay taasi ma dhicin (Regulation Degmada FÁS Moscow oo taariikhdiisu tahay tirada 28.01.2010 ka-A40 / 15468-09, gobolka FÁS North Caucasus ka tiro 18.06.2009 A53-14011 / 2008-S5-14, FÁS ah Northwestern Degmada ka tiro 23.06.2008 A42-5160 / 2007, tirada Degmada Ural FÁS taariikhaysan 12.02.2008 F09-234 / 08-C2).

loo shaqeeyaha ayaa go'aamisa size (xad) magdhow dhaqaale oo macne la xiriira bixiyaha adeegga bixinta. Ayaa sheegay in magdhow ma hoos gasho canshuurta dakhliga shakhsiga ah, ay shardi tahay in:

- Ururka ayaaba falanqaynta wadahadalada shaqaale gudahood xadka ugu qaybiyey waafaqsan bartilmaameed rasmi ah. Si arrintan loo sameeyo, u isticmaal xiriiriyaha mobile warbixin faahfaahsan (Wasaaradda Ruush Maaliyadda Letter of 13.10.2010 № 03-03-06 / 2/178 (cutubka 2).);

- xaqiijiyay xaqiiqda ah ee kharashka adeegyada lacag bixinta iyo nooca adeegga sheekaysi taleefan oo ka mid ah shaqaalaha (Regulation Degmada Ural FÁS taariikhaysan tirada 22.04.2009 F09-2210 / 09-C2, Degmada Northwestern FÁS ka tiro 06.03.2007 A56-10568 / 2005).

Isla mar ahaantaana Degmada Central FÁS ee ay Resolution of tirada 24.06.2011 A35-8471 / 2009 dhowaadeen inay xaqiiqda ah in sharciga kuma jirto liiska dokumentiyada caddaynaya hadalka qof warshadaha dareenka. Iyadoo la raacayo, loo shaqeeyaha uu xaq u leeyahay in la ansixiyo (by si ama xeer kale ee deegaanka) lagama maarmaanka u ah waraaqaha xaq sida.

Waxaa lagu talinayaa in ay bixiyaan fal hoose ee nidaamka isgaarsiinta gacanta, marka laga reebo nidaamka gunnada lacageed kharashka isgaadhsiinta mobile. Si aad u taariikhda, ka shaqeeya mobile bixiyaan xirmo si cadaalad ballaaran adeegyada dadka isticmaala shirkadaha.

Karti.

Dalbashada habka ku xusan by sharciga magdhowga shaqaalaha la xidhiidha ku dhaqaaqa in meel cusub oo shaqo, xaaladaha soo socda:

- kordhay kartida iyo hufnaanta kharashyadda shaqeeyaha, isagu waa ka reeban bixinta caymiska iyo dadka qaata ah - ka ceshada lacagaha canshuurta dakhliga shakhsiga loo arkaa,

- kordhay oolnimada faqri ah kontaroolka gudaha ee lacagta;

- yaraynaysaa halista ah ee muranka la ah mas'uuliyiinta sharciga;

- xisaabinta iyo bixinta mushaharka celcelis ahaan in qofka shaqaalaha ah lagu qaaday oo aan la eegin in magdhow, kaas oo sidoo kale waa dhaqaalaha loo shaqeeyaha.