{"id":22730,"date":"2025-05-29T15:13:23","date_gmt":"2025-05-29T12:13:23","guid":{"rendered":"https:\/\/johotels.org\/?p=22730"},"modified":"2025-05-29T15:16:58","modified_gmt":"2025-05-29T12:16:58","slug":"the-hotels-association-values-the-cabinets-decision-to-amend-the-service-tax-in-hotel-establishments-from-5-to-7","status":"publish","type":"post","link":"https:\/\/johotels.org\/ar\/the-hotels-association-values-the-cabinets-decision-to-amend-the-service-tax-in-hotel-establishments-from-5-to-7\/","title":{"rendered":"\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u062a\u064f\u062b\u0645\u0651\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0628\u062a\u0639\u062f\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 \u0645\u0646 5% \u0625\u0644\u0649 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf7facf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf7facf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bd646f\" data-id=\"5bd646f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fe8770 elementor-widget elementor-widget-ova_heading\" data-id=\"3fe8770\" data-element_type=\"widget\" data-widget_type=\"ova_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"ova-heading\">\n\t\t\t\n\t\t\t\t\t\t\t<h3 class=\"title second_font\">\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u062a\u064f\u062b\u0645\u0651\u0646 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0628\u062a\u0639\u062f\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 \u0645\u0646 5% \u0625\u0644\u0649 7%<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<p class=\"sub-title\">\u0627\u0644\u0623\u0631\u062f\u0646<\/p>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c571d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c571d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4deaae6\" data-id=\"4deaae6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25d47b9 to-right-all elementor-widget elementor-widget-text-editor\" data-id=\"25d47b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062b\u0645\u0651\u0646 \u0631\u0626\u064a\u0633 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0639\u064a\u0646 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u0645\u0647\u0646\u062f\u0633 \u0639\u0628\u062f\u0627\u0644\u062d\u0643\u064a\u0645 \u0645\u062d\u0645\u0648\u062f \u0627\u0644\u0647\u0646\u062f\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0627\u0644\u0623\u062e\u064a\u0631 \u0628\u062a\u0639\u062f\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0645\u0646 5% \u0625\u0644\u0649 7%.<\/p><p>\u0648\u062a\u0642\u062f\u0645 \u0627\u0644\u0647\u0646\u062f\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0628\u0627\u0644\u0634\u0643\u0631 \u0627\u0644\u062c\u0632\u064a\u0644 \u0625\u0644\u0649 \u0631\u0626\u064a\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u062c\u0639\u0641\u0631 \u062d\u0633\u0627\u0646 \u0648\u0625\u0644\u0649 \u0648\u0632\u064a\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u0629 \u0644\u064a\u0646\u0627 \u0639\u0646\u0627\u0628 \u0639\u0644\u0649 \u0645\u0648\u0627\u0641\u0642\u062a\u0647\u0645 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u062d\u062b\u064a\u062b\u0629 \u0627\u0644\u062a\u064a \u0628\u0630\u0644\u062a\u0647\u0627 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u062a\u0639\u062f\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p><p>\u0648\u0623\u0643\u062f \u0627\u0644\u0647\u0646\u062f\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0628\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0631\u0627\u0631 \u0633\u064a\u0646\u0639\u0643\u0633 \u0625\u064a\u062c\u0627\u0628\u0627 \u0639\u0644\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0627 \u0633\u064a\u0645\u0627 \u0641\u064a \u0638\u0644 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0635\u0639\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u064a\u0634\u0647\u0627 \u0645\u0639\u0638\u0645 \u0627\u0644\u0641\u0646\u0627\u062f\u0642\u060c \u0648\u062a\u0636\u0631\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0633\u064a\u0627\u062d\u064a \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0628\u0633\u0628\u0628 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u062a\u064a \u062a\u0645\u0631 \u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u0637\u0642\u0629.<\/p><p>\u0648\u0642\u062f \u0648\u062c\u0647\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u062e\u0637\u0627\u0628\u0627\u062a \u0631\u0633\u0645\u064a\u0629 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u062a\u0639\u0644\u0645\u0647\u0645 \u0628\u0633\u0631\u064a\u0627\u0646 \u0642\u0631\u0627\u0631 \u0631\u0626\u0627\u0633\u0629 \u0627\u0644\u0648\u0632\u0631\u0627\u0621 \u0645\u0646\u0630 \u0644\u062d\u0638\u0629 \u0635\u062f\u0648\u0631\u0647 \u0641\u064a \u0627\u0644\u0633\u0627\u062f\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0645\u0646 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062c\u0627\u0631\u064a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cfa409 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cfa409\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7559df0\" data-id=\"7559df0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6928d20 elementor-widget elementor-widget-image-gallery\" data-id=\"6928d20\" data-element_type=\"widget\" data-widget_type=\"image-gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-gallery\">\n\t\t\t\n\t\t<style type=\"text\/css\">\n\t\t\t#gallery-1 {\n\t\t\t\tmargin: auto;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-item {\n\t\t\t\tfloat: right;\n\t\t\t\tmargin-top: 10px;\n\t\t\t\ttext-align: center;\n\t\t\t\twidth: 100%;\n\t\t\t}\n\t\t\t#gallery-1 img {\n\t\t\t\tborder: 2px solid #cfcfcf;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-caption {\n\t\t\t\tmargin-left: 0;\n\t\t\t}\n\t\t\t\/* see gallery_shortcode() in wp-includes\/media.php *\/\n\t\t<\/style>\n\t\t<div id='gallery-1' class='gallery galleryid-22730 gallery-columns-1 gallery-size-medium_large'><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"6928d20\" data-elementor-lightbox-title=\"Untitled design\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjI3MzUsInVybCI6Imh0dHBzOlwvXC9qb2hvdGVscy5vcmdcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjVcLzA1XC9VbnRpdGxlZC1kZXNpZ24tMi0xMy5qcGciLCJzbGlkZXNob3ciOiI2OTI4ZDIwIn0%3D\" href='https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13.jpg'><img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-768x512.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-768x512.jpg 768w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-300x200.jpg 300w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-1024x683.jpg 1024w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-18x12.jpg 18w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-200x133.jpg 200w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-600x400.jpg 600w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13-560x373.jpg 560w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-13.jpg 1500w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/a>\n\t\t\t<\/dt><\/dl><br style=\"clear: both\" \/><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"6928d20\" data-elementor-lightbox-title=\"Untitled design (2)\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjI3MzQsInVybCI6Imh0dHBzOlwvXC9qb2hvdGVscy5vcmdcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjVcLzA1XC9VbnRpdGxlZC1kZXNpZ24tMi0xMi5qcGciLCJzbGlkZXNob3ciOiI2OTI4ZDIwIn0%3D\" href='https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12.jpg'><img decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-768x512.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-768x512.jpg 768w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-300x200.jpg 300w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-1024x683.jpg 1024w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-18x12.jpg 18w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-200x133.jpg 200w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-600x400.jpg 600w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12-560x373.jpg 560w, https:\/\/johotels.org\/wp-content\/uploads\/2025\/05\/Untitled-design-2-12.jpg 1500w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/a>\n\t\t\t<\/dt><\/dl><br style=\"clear: both\" \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-076055c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"076055c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23a92e8\" data-id=\"23a92e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7600e2 elementor-widget elementor-widget-spacer\" data-id=\"f7600e2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c498a7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c498a7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-169e3f6\" data-id=\"169e3f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c468d01 elementor-widget elementor-widget-text-editor\" data-id=\"c468d01\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0639\u0644\u0649:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element 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