‫ﺗﻭﻗﻊ ﺍﻟﻧﺳﺧﺔ ﺍﻟﺛﺎﻧﻳﺔ ‪ ،‬ﻣﻥ ﺭﺋﻳﺱ ﺍﻟﻣﺻﻠﺣﺔ ﺍﻟﻣﺧﺗﺻﺔ ‪.‬‬ ‫اﻻﺳﺘﻌﻼم ﻋﻦ اﻟﺤﻮاﻻت‬ ‫ﺍﻟﻣﺎﺩﺓ ‪ -139‬ﻳﺣﻕ ﻟﻣﺭﺳﻝ ﺍﻟﺣﻭﺍﻻﺕ ﺃﻥ ﺑﻁﻠﺏ ﺇﺷﻌﺎﺭﺍ ﺑﺎﻟﺩﻓﻊ ﻋﻧﺩ ﺇﻳﺩﺍﻉ ﺍﻟﻧﻘﻭﺩ ﺃﻭ ﺑﻌﺩﻩ‬ ‫ﻟﻘﺎء ‪:‬‬ ‫ﺃ ‪-‬ﺭﺳﻡ ﺍﻟﺗﻠﺧﻳﺹ ﻋﻠﻰ ﺍﻟﺗﺣﺭﻳﺭ ﻋﺎﺩﻱ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﺷﻌﺎﺭ ﺑﺭﻳﺩﻳﺎ ‪.‬‬ ‫ﺏ ‪-‬ﺃﺟﺭﺓ ﺍﻟﺑﺭﻗﻳﺔ ﺇﻟﻰ ﺍﻟﻣﻛﺎﻥ ﺍﻟﺩﻓﻊ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﺷﻌﺎﺭ ﺑﺭﻗﻳﺎ ‪.‬‬ ‫ﻭﻻ ﻳﺣﻕ ﻁﻠﺏ ﺇﺷﻌﺎﺭﺍﺕ ﺍﻟﺩﻓﻊ ﻓﻲ ﺣﺎﻻﺕ ﺍﻟﺿﺭﺍﺋﺏ ‪.‬‬ ‫ﺍﻟﻣﺎﺩﺓ ‪ -140‬ﻳﻣﻛﻥ ﻛﻝ ﻣﻥ ﻣﺭﺳﻝ ﺃﻭ ﺍﻟﻣﺭﺳﻝ ﺇﻟﻳﻪ ﺃﻭ ﻣﻥ ﻳﻧﻭﺏ ﻋﻧﻬﻣﺎ ﻗﺎﻧﻭﻧﺎ ﺍﻻﺳﺗﻌﻼﻡ‬ ‫ﻋﻥ ﻣﺻﻳﺭ ﺍﻟﺣﻭﺍﻟﺔ ﻭﻓﻘﺎ ﻟﻠﺷﺭﻭﻁ ﺍﻟﻣﻧﺻﻭﺹ ﻋﻠﻳﻬﺎ ﻓﻲ ﺍﻷﻧﻅﻣﺔ ﺍﻟﻧﺎﻓﺫﺓ ﻟﻼﺳﺗﻌﻼﻡ ﻋﻥ‬ ‫ﻣﺻﻳﺭ ﺍﻟﻣﻭﺍﺩ ﺍﻟﺑﺭﻳﺩﻳﺔ ‪.‬‬ ‫ﺣﻮاﻻت اﻟﻀﺮاﺋﺐ‬ ‫ﺍﻟﻣﺎﺩﺓ ‪ -141‬ﻳﻣﻛﻥ ﺩﻓﻊ ﺍﻟﺿﺭﺍﺋﺏ ﺑﻣﻭﺟﺏ ﺣﻭﺍﻟﺔ ﺑﺭﻳﺩﻳﺔ ﻣﻌﻔﺎﺓ ﻣﻥ ﺍﻟﺭﺳﻭﻡ ‪ ،‬ﻭﻻ ﻳﺟﻭﺯ‬ ‫ﺍﺳﺗﻌﻣﺎﻝ ﺍﻟﺣﻭﺍﻟﺔ ﺍﻟﻭﺍﺣﺩﺓ ﺇﻻ ﻟﻧﻭﻉ ﻭﺍﺣﺩ ﻣﻥ ﺍﻟﺿﺭﺍﺋﺏ ‪.‬‬ ‫اﻟﻘﺴﻢ اﻟﺜﺎﻧﻲ ‪-‬اﻟﺸﻜﺎت اﻟﺒﺮﻳﺪﻳﺔ‬