<=>9‬ا ‪ 8‬ا; ‪ 89:‬أن ‪345‬م '‪ 12‬ﺍﻹﻗﺭﺍﺭ ‪.‬‬ ‫‪62‬ـ‬ ‫)‪(1‬‬ ‫ﻤﻊ ﻤﺭﺍﻋﺎﺓ ﺩﻓﻊ ﺍﻝﺭﺴﻡ ﺍﻝﻤﻘﺭﺭ ﻴﺠﻭﺯ ﺃﻥ ﻴﺅﺫﻥ ﻝﺼﺎﺤﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺒﻨﺎ‪‬ﺀ ﻋﻠﻰ ﻁﻠﺒﻪ ﺃﻥ ﻴﻔﺤﺹ‬ ‫ﻤﺤﺘﻭﻴﺎﺕ ﺃﻯ ﻁﺭﺩ ﻗﺒل ﺘﻘﺩﻴﻡ ﺍﻹﻗﺭﺍﺭ ﻋﻨﻪ‪.‬‬ ‫)‪(2‬‬ ‫ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﺍﻹﺫﻥ ﻜﺘﺎﺒﺔ ﻭﻤﻭﻗﻌﹰﺎ ﻋﻠﻴﻪ ﻤﻥ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻜﻤﺎ ﻴﺠﺏ ﺇﺠﺭﺍﺀ ﺍﻝﻔﺤﺹ‬ ‫ﺒﺤﻀﻭﺭ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺨﺘﺹ ‪.‬‬ ‫ﺸﻜل ﺍﻹﻗﺭﺍﺭ ﻋﻥ ﺍﺴﺘﻴﺭﺍﺩ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻭ ﺘﺼﺩﻴﺭﻫﺎ ﻭﻤﺤﺘﻭﻴﺎﺘﻪ‪.‬‬ ‫‪63‬ـ‬ ‫ﻴﺠﺏ ﺘﺤﺭﻴﺭ ﺍﻹﻗﺭﺍﺭ ﻋﻠﻰ ﺍﻷﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺭﺭ ﻝﺫﻝﻙ ﻭﺃﻥ ﻴﺘﻀﻤﻥ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻵﺘﻴﺔ ‪:‬‬ ‫)ﺃ (‬ ‫)ﺏ(‬ ‫ﺍﻝﺘﺎﺭﻴﺦ ‪،‬‬ ‫ﺍﺴﻡ ﻤﺤﺭﺭ ﺍﻹﻗﺭﺍﺭ ﺒﺎﻝﻜﺎﻤل ﻭﻋﻨﻭﺍﻨﻪ ﻓﺎﻥ ﻜﺎﻥ ﺍﻹﻗﺭﺍﺭ ﻤﺤﺭﺭﹰﺍ ﺒﺎﻝﻨﻴﺎﺒﺔ ﻋﻥ‬ ‫ﺸﺨﺹ ﺁﺨﺭ ﻓﻴﺠﺏ ﺃﻥ ﻴﺫﻜﺭ ﺍﻻﺴﻡ ﺍﻝﻜﺎﻤل ﻝﺫﻝﻙ ﺍﻝﺸﺨﺹ ﻭﻋﻨﻭﺍﻨﻪ ﻭﺭﻗﻡ‬ ‫ﺍﻝﺴﺠل ﺍﻝﺘﺠﺎﺭﻯ ﻝﻠﻤﺴﺘﻭﺭﺩ ﺃﻭ ﺍﻝﻤﺼﺩﺭ ‪،‬‬