ࡱ> o"bjbjyy"4P\\i" " t$RPpT7D{$hQjQjQjQjQjQjQ$iTW^QEOOOQQ///O~hQ/OhQ//6vLMР0\^%TVMTQQ0RrM@}W!-}W8MM}WTO/ QQ.ROOOO}W" P r:"" 3 4> B5=45@=>W 4>:C<5=B0FVW  "  #   ! ______ ?@> =040==O ?>A;C3 7 @5<>=BC V B5E=VG=>3> >1A;C3>2C20==O :>;VA=>3> B@0=A?>@B=>3> 70A>1C <. 8W2  _____ _____ 2023 @>:C (# 0@=8FL:>3> @09>=C, =040;V ?> B5:ABC  0<>2=8:, 2 >A>1V _________________________________________, O:89 4VT =0 ?V4AB02V ______________________, 7 >4=VTW AB>@>=8, B0 __________________________________, =040;V - 8:>=025FL, 2 >A>1V___________________________, O:89 4VT =0 ?V4AB02V _______________________________7 V=H>W AB>@>=8, =040;V @07><  !B>@>=8, 0 :>6=5= >:@5<>  !B>@>=0, :5@CNG8AL ?C=:B>< 3-7 @>74V;C % @8:V=F52V B0 ?5@5EV4=V ?>;>65==O 0:>=C #:@0W=8 @> ?C1;VG=V 70:C?V2;V (=040;V - 0:>=), 2V4?>2V4=> 4> =>@< &82V;L=>3> B0 >A?>40@AL:>3> :>45:AV2 #:@0W=8, 7 C@0EC20==O< ?. 10 A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8 @> ?C1;VG=V 70:C?V2;V, =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O, 70B25@465=8<8 ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. ! 1178 (=040;V - A>1;82>ABV), 70 @57C;LB0B0<8 70AB>AC20==O ?@>F54C@8 70:C?V2;V 2V4:@8B8E B>@3V2, C ?>@O4:C, 287=0G5=><C A>1;82>ABO<8, C:;0;8 F59 4>3>2V@ ?@> =040==O ?>A;C3 7 @5<>=BC V B5E=VG=>3> >1A;C3>2C20==O :>;VA=>3> B@0=A?>@B=>3> 70A>1C (=040;V  >3>2V@), ?@> =0ABC?=5: 1.  "  # 1.1. 0<>2=8: 4>@CG0T, 0 8:>=025FL ?@89<0T =0 A515 7>1>2 O70==O ?@>BO3>< AB@>:C 4VW >3>2>@C =040B8 ?>A;C38 7 @5<>=BC V B5E=VG=>3> >1A;C3>2C20==O (40;V  >A;C38) :>;VA=>3> B@0=A?>@B=>3> 70A>1C Skandia 2w, 45@602=89 =><5@=89 7=0:: 01390 ! (40;V  "), 73V4=>  021:2015 :>4  HYPERLINK "javascript:void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https://zakon.rada.gov.ua/laws/show/z1609-14" \l "n112" ?C=:BV 7@>74V;C V @028;, 0 B0:>6 HYPERLINK "https://zakon.rada.gov.ua/laws/show/z1609-14" \l "n124" ?C=:BV 7 @>74V;C V @028;; 4>2V4:C-@0EC=>: =0 A:;04>2V G0AB8=8, ?@8410=V 9 CAB0=>2;5=V 8:>=02F5< =0 ". 2.7. 0<>2=8: 7>1>2 O70=89 ?@8 2V4ACB=>ABV 70C2065=L ?V4?8A0B8 2V4?>2V4=89 :B =040=8E ?>A;C3 01> =040B8 8:>=02FN ?8AL<>2C <>B82>20=C 2V4<>2C 2V4 ?@89=OBBO @57C;LB0BV2 D0:B8G=> =040=8E ?>A;C3 ?@>BO3>< 3 (B@L>E) @>1>G8E 4=V2 7 40B8 9>3> >B@8<0==O 2V4 8:>=02FO. 2.8. # 28?04:C <>B82>20=>W 2V4<>28 0<>2=8:0 2V4 ?@89=OBBO =040=8E ?>A;C3 !B>@>=0<8 A:;040TBLAO :B ?@> =54>;V:8, 2 O:><C 287=0G0TBLAO ?5@5;V: =54>;V:V2 B0 AB@>:8 WE CAC=5==O. 2.9.  @07V 28O2;5==O =54>;V:V2 C @57C;LB0B0E =040=8E ?>A;C3 B0/01> 70?0A=8E G0AB8=0E B0/01> V=H8E <0B5@V0;0E, I> 28:>@8AB>2C20;8AL 8:>=02F5< ?@8 =040==V >A;C3, ?@>BO3>< 2AB0=>2;5=8E 30@0=BV9=8E AB@>:V2, 8:>=025FL 7>1>2 O70=89 CAC=CB8 WE 2;0A=8<8 A8;0<8 B0 70 2;0A=V :>HB8. 3.   "  / !"  3.1. 0<>2=8: <0T ?@02>: 3.1.1. B@8<C20B8 2AN =5>1EV4=C V=D>@<0FVN I>4> :>=:@5B=8E 284V2 >A;C3, WE 20@B>ABV B0 ?5@52V@OB8 2V4?>2V4=VABL =040=8E >A;C3 28<>30< B5E=VG=>W 4>:C<5=B0FVW B0 >1AO3C 70<>2;5==O, I> ?>3>465=89 !B>@>=0<8 2 0;L:C;OFVW. 3.1.2. B@8<C20B8 2C7;8, 03@530B8, 70?0A=V G0AB8=8 B0 B5E=>;>3VG=V @V48=8, O:V 1C;8 70<V=5=V 2 @57C;LB0BV @5<>=BC B0/01> B5E=VG=>3> >1A;C3>2C20==O ". 3.1.3. V4<>28B8AL 2V4 >?;0B8 >A;C3 2 @07V, O:I> WE =040==O =5 1C;> ?>3>465=> !B>@>=0<8 2 0;L:C;OFVW. 3.2. 0<>2=8: 7>1>2 O7CTBLAO: 3.2.1. !2>TG0A=> 2 ?>@O4:C, ?5@5410G5=><C F8< >3>2>@><, 74V9A=8B8 >?;0BC =0;56=> =040=8E >A;C3. 3.3. 8:>=025FL <0T ?@02>: 3.3.1. 8<030B8 =5CE8;L=>3> 28:>=0==O 0<>2=8:>< 9>3> >1>2 O7:V2 70 F8< >3>2>@><. 3.3.2. @8 =5>1EV4=>ABV, ?>2 O70=>W 7 =040==O< >A;C3, ?5@5AC20B8 02B><>1V;L 0<>2=8:0 ?> B5@8B>@VW !". 3.3.3. 8<030B8 2V4 0<>2=8:0 =040==O V=D>@<0FVW B0 4>:C<5=BV2, =5>1EV4=8E 4;O =040==O >A;C3. 3.4. 8:>=025FL 7>1>2 O70=89: 3.4.1. 04020B8 >A;C38 O:VA=> B0 =0 =0;56=><C B5E=VG=><C @V2=V 73V4=> 7 0;L:C;OFVTN, I> T 4>40B:>< 1 4> FL>3> >3>2>@C, 4>B@8<CNG8AL AB@>:V2 =040==O >A;C3, C73>465=8E !B>@>=0<8, 30@0=BC20B8 O:VABL =040=8E >A;C3 B0 28:>=C20B8 30@0=BV9=V 7>1>2 O70==O. 3.4.2. 04020B8 0<>2=8:C ?>2=C, 4>ABC?=C, 4>AB>2V@=C B0 A2>TG0A=C (4> =040==O ?>A;C3) V=D>@<0FVN ?@> 20@BVABL >A;C38. 3.4.3. 0157?5GC20B8 715@V30==O ", ?5@540==>3> 4;O =040==O >A;C3. 3.4.4. V4H:>4>2C20B8 718B:8 2 @07V 2B@0B8, ?AC20==O G8 ?>H:>465==O " B0 WE A:;04>28E G0AB8= (A8AB5<) 01> 45B0;59 V <0B5@V0;V2. 3.4.5. 040B8 0<>2=8:C =0ABC?=V 4>:C<5=B8: - =0@O4-70<>2;5==O; - 30@0=BV9=89 B0;>=; - 4>40B:8 4> 5:A?;C0B0FV9=>W 4>:C<5=B0FVW C 28?04:0E, 707=0G5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/z1609-14" \l "n112" ?C=:BV 7@>74V;C V @028;, 0 B0:>6 HYPERLINK "https://zakon.rada.gov.ua/laws/show/z1609-14" \l "n124" ?C=:BV 7 @>74V;C V @028;; - 4>2V4:C-@0EC=>: =0 A:;04>2V G0AB8=8, ?@8410=V 9 CAB0=>2;5=V 8:>=02F5< =0 "; - @0EC=>:-D0:BC@C; - 0:B =040=8E ?>A;C3. 3.4.6.  45=L 70:V=G5==O =040==O >A;C3 V ?>25@=5==O ", ?>25@=CB8 2C7;8, 03@530B8 V 70?0A=V G0AB8=8, O:V 1C;8 70<V=5=V 2 @57C;LB0BV @5<>=BC " 0<>2=8:0. 8:>=025FL 7>1>2 O7CTBLAO 2V4E>48 <5B0;>1@CEBC, O:V CB2>@8;8AO C @57C;LB0BV =040==O ?>A;C3 70 >3>2>@><, ?>25@=CB8 0<>2=8:C, ?@> I> @>18BLAO 2V4<VB:0 2 :BV ?5@54020==O-?@89<0==O ", 9>3> A:;04>28E G0AB8= (A8AB5<) ?VA;O @5<>=BC V B5E=VG=>3> >1A;C3>2C20==O. 3.4.7. @8 ?>@CH5==V 2AB0=>2;5=8E AB@>:V2 B0/01> 7>1>2 O70=L I>4> O:>ABV =040==O >A;C3 =5AB8 2V4?>2V40;L=VABL, ?5@5410G5=C F8< 4>3>2>@>< B0 G8==8< 70:>=>402AB2><. 3.4.8. # @07V 28O2;5==O =54>;V:V2 C =040=8E >A;C30E, 2 B><C G8A;V ?V4 G0A ?@89=OBBO " (9>3> A:;04>28E G0AB8=) 0<>2=8:><: 157>?;0B=> CAC=CB8 =54>;V:8; 157>?;0B=> 28:>=0B8 @>1>BC G8 2V4H:>4C20B8 0<>2=8:C 28B@0B8, ?>2 O70=V 7 CAC=5==O< =54>;V:V2 7 =040=8E >A;C3; 70157?5G8B8 28:>=0==O V=H8E >1>2 O7:V2 8:>=02FO, 2AB0=>2;5=8E 70:>=>402AB2>< ?@> 70E8AB ?@02 A?>6820GV2. 4.  "!", !# "  /  %# 4.1. &V=0 >3>2>@C AB0=>28BL: 3@=. ( 3@825=L :>?V9>:), :@V< B>3>  (20%)  3@=., 2AL>3>, @07>< 7  3@=. ( 3@825=L :>?V9>:, 287=0G5=0 70 @57C;LB0B0<8 70AB>AC20==O ?@>F54C@8 70:C?V2;V 2V4:@8B8E B>@3V2 C ?>@O4:C, 287=0G5=><C A>1;82>ABO<8, 2V4?>2V4=> 4> :0;L:C;OFVW (>40B>: 1), O:0 T =52V4 T<=>N G0AB8=>N >3>2>@C B0 DV=0=ACTBLAO 7: - 7030;L=>3> D>=4C 1N465BC <VAB0 8T20 (1N465B=89 @0EC=>:  1917442) C AC<V _______________________ 3@=. (70?>2=NTBLAO 0<>2=8:><) - :>HBV2 ?V4?@8T<AB20 C AC<V _____________ 3@=. (70?>2=NTBLAO 0<>2=8:><). 4.2. ?;0B0 70 F8< >3>2>@><, C @07V DV=0=AC20==O 70 @0EC=>: :>HBV2 <VAL:>3> 1N465BC, 74V9A=NTBLAO C 1573>BV2:>2><C ?>@O4:C H;OE>< ?5@5@0EC20==O 0<>2=8:>< :>HBV2 =0 ?>B>G=89 @0EC=>: 8:>=02FO 7 4>B@8<0==O< 28<>3 AB. 49 N465B=>3> :>45:AC #:@0W=8 B0 7 C@0EC20==O< G5@3>2>ABV, ?5@5410G5=>W 0170F>< 4@C38< ?V4?C=:BC 2 ?C=:BC 19 >@O4:C 28:>=0==O ?>2=>2065=L 5@602=>N :07=0G59AL:>N A;C61>N 2 >A>1;82><C @568<V 2 C<>20E 2>T==>3> AB0=C, 70B25@465=>3> ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 9 G5@2=O 2021 @. ! 590, V7 7<V=0<8 V 4>?>2=5==O<8. >;>2=8< @>7?>@O4=8:>< 1N465B=8E :>HBV2, I> >45@6CT 0<>2=8: 4;O >?;0B8 >A;C3, T 5?0@B0<5=B B@0=A?>@B=>W V=D@0AB@C:BC@8 28:>=02G>3> >@30=C 8W2AL:>W <VAL:>W @048 (8W2AL:>W <VAL:>W 45@60=>W 04<V=VAB@0FVW). 4.3. &V=0 >3>2>@C, 287=0G5=0 C ?C=:BV 4.1 2:;NG0T 2 A515 20@BVABL 2AVE 70?0A=8E G0AB8= B0 28B@0B=8E <0B5@V0;V2, I> 28:>@8AB>2C20B8<CBLAO 8:>=02F5< 2 E>4V =040==O >A;C3. 0<>2=8: 70;8H0T 70 A>1>N ?@02> 7<5=H8B8 >1AO3 70:C?V2;V >A;C3 B0 AC<8 >3>2>@C, 7>:@5<0 7 C@0EC20==O< D0:B8G=>3> >1AO3C 2840B:V2 =0 70:C?V2;N. 4.4. >7@0EC=:8 74V9A=NNBLAO 0<>2=8:>< =0 ?V4AB02V :BC =040=8E >A;C3 C 1573>BV2:>2V9 D>@<V 2 =0FV>=0;L=V9 20;NBV #:@0W=8 H;OE>< ?5@5@0EC20==O 3@>H>28E :>HBV2 =0 ?>B>G=89 @0EC=>: 8:>=02FO ?@>BO3>< 60 (HVAB45AOB8) 4=V2 7 40B8 42>AB>@>==L>3> ?V4?8A0==O !B>@>=0<8 :B0 =040=8E ?>A;C3, 70 C<>28 =040==O 8:>=02F5< 0<>2=8:>2V CAVE 4>:C<5=BV2, 287=0G5=8E C ?C=:BV 3.2.4 >3>2>@C B0 70 =0O2=>ABV 2V4?>2V4=>3> 1N465B=>3> DV=0=AC20==O. 4.5. # @07V 70B@8<:8 1N465B=>3> DV=0=AC20==O =0 70:C?V2;N ?>A;C3 @>7@0EC=>: 74V9A=NTBLAO ?@>BO3>< 10 (45AOB8) 10=:V2AL:8E 4=V2 7 40B8 >B@8<0==O 0<>2=8:>< :>HBV2 =0 A2V9 @5TAB@0FV9=89 @0EC=>:. 4.6. !B>@>=8 4><>28;8AL, I> ?>40B:>2V =0:;04=V (@>7@0EC=:8 :>@83C20==O :V;L:VA=8E B0 20@BVA=8E ?>:07=8:V2 4> ?>40B:>28E =0:;04=8E) 0<>2=8:C =040NBLAO C ?@>3@0<V .5.Doc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fhj: < > H ^ f j Ż~wsosokogwgcw_XPhnh~o5 hnhOvh&`hC]h`h$.hh 1 hnh&` hnhp`h$.h&`5"hpQ5fHmHq sH hfx5hnh&`5 hC]5 hrD_5 hs5hxhs5\ hs5\h=ihs5\ hhs6B*CJaJphhhsCJaJhs5B*CJaJphHhj< >  "$LZ$-DM ]a$gdX $]a$gd+# $]a$gd $]a$gdn]gdn $]a$gdpQ $]a$gdn $]a$gds$a$gds$^`a$gds  $ ( 8  X j n 6 bd.044ʿ|xqxqx|j|j|fh+# hh h+#hpQhpQh h+#h+#hnh&`B*]phhnh&`5B*phhXB*phhnh&`5B*\phhpQB*phhnh&`B*ph hX5hshnh~o\ hs\ hnh~ohnh~o5B*phhnh~oB*ph( "$L<,.>FJXְygyXgQIhXh3Z5 hXh3Zh5\fHq #hXhfx5\fHq #hXh5\fHq hh5hh5mH sH  hXhfx5fHq hXh5fHq hXh+# hXh hXhh_ hXh&`hnh&`5hnh+#5h&` h+#h+#h+#hpQXxz<VXZ468$pr~(l꿸{{{{wh ch[h(8h3Zhh_h hnh&`h`h&`5;@\ hXhfG hXh3Z hXh3L hXh hXh&`hXh`0J5>*B*phhXhX0J5hXh`0J5jhXh`5UhXh`5,Z(FN$2 4!T#V##2((-.f1x2 $]a$gdn $]a$gd$1$7$8$H$]a$gd) T $]a$gdi/* $]a$gdn $]a$gd\i $]a$gd c $]a$gd[$$@&]a$gdn. 0 2 6 2!>!!,"R#T#V#### $"$>$Z$^$n$p$$$P%d%f%h%&&&&0(2(<(Z(\(((()¾~wslhlh) T h) Th) Th* hi/*h* hi/*hi/*hi/*hi/*B*phh\imHsHh*mHsHh*h*mHsHh3Zh hnh&`h#Phg1hnh&`5 hihL h\ih\ih\i hhhh[mHsHhhmHsH h ch c()(*4*6***++ +"+N+X+v+++++++,,,P,R,V,,"-$-&-(-*-,-.-2----------..".&.R.f.v..ص԰ԵhX hXh(8 hXh[ hnh&`hXh&`5hXhX5hXh) T5 hs5h[h*hg1hhmHsHh&`B*phh(8hh#P h0J h) T0Jh) Th) T0J h) Th) Th) T2......F/N/P/0b0n0p0000\1^1f111|2~2x3z3~3345 5555552646n66677777p8r8t8v888888888䱭䭸ўўўўўjhhUmHsHhhmHsHh+#hg1 hnhoGh*h ch(8 h0J h) Th hhhh#Ph[ hnh&` hXh&` hXh[ hXh) T8x2z35::<>H@J@@@@pBCpDDpEELFGGH $]a$gdn $]a$gduv $]a$gduv $]a$gd $]a$gdg18888888888888888999"9$9F9H9J9L9^9b9l9r9|9~99999999999999999999999:::L:::: hnh&`hmHsHh4hh5B*CJ\aJfHph333q jhhUhh0JjhhUmHsH hhhhmHsH;::::::;0<<<<>">$>x>>2?`?F@J@R@j@l@@@@@@@@@@:AHJKKLLM]@]x]z]|]]]ƾή}}hXhnHtHhXhi/*nHtHhXhi/*\hXhi6\]hXh\hXhi\hXh) T\hXhuv\hXhuv5hXhi5hXh) T5\hXhi5\hXh) T5 hXh{ hXh&`1 X[\@]cehvjll6m~m]$S]`Sa$gdn$  ]a$gdn$  ]a$gd $]a$gd$-DM ]a$gd)$-DM ]a$gd$-DM ]a$gdi/*$-DM ]a$gdi$-DM ]a$gduv ]]d^v^^^aa bbcc&cjclcccccpddeeeeee$f&fffffg$g&g(g*g4=>3>) 2V4A>B:0 2V4 20@B>ABV =5=040=8E/=5A2>TG0A=> =040=8E >A;C3, 70 :>6=89 45=L ?@>AB@>G5==O. 5=O =0@0E>2CTBLAO 4> <><5=BC 28:>=0==O 8:>=02F5< 7>1>2 O70=L 70 F8< >3>2>@><. !C<0 ?5=V A?;0GCTBLAO =0 ?V4AB02V >:@5<> 28AB02;5=>3> 0<>2=8:>< @0EC=:C. 5.3. # @07V 70B@8<:8 >?;0B8 70 >3>2>@><, 0<>2=8: A?;0GCT 8:>=02FN ?5=N 2 @>7<V@V 0,01% (>4=0 A>B0 2V4A>B:0) 2V4 AC<8 701>@3>20=>ABV 70 :>6=89 45=L ?@>AB@>G5==O, 70 28=OB:>< 28?04:C, ?5@5410G5=>3> ?C=:B>< 3.4 >3>2>@C. 6.4. !B>@>=8 4V9H;8 73>48 I>4> @>7<V@C ?@>F5=BV2 @VG=8E, 28E>4OG8 7 ?>;>65=L, ?5@5410G5=8E G0AB8=>N 2 AB0BBV 625 &82V;L=>3> :>45:AC #:@0W=8, 2AB0=>282H8 9>3> 2 @>7<V@V 0,1 2V4A>B:8 @VG=8E 2V4 ?@>AB@>G5=>W AC<8 3@>H>2>3> 7>1>2 O70==O. 5.4.!?;0B0 ?5=V =5 72V;L=OT !B>@>=8 2V4 28:>=0==O 7>1>2 O70=L 70 F8< >3>2>@><. 5.5.# 28?04:C 2V4ACB=>ABV @5TAB@0FVW 8:>=02F5< ?>40B:>2>W =0:;04=>W 2 48=><C @5TAB@V ?>40B:>28E =0:;04=8E ?@>BO3>< ? OB=04FOB8 :0;5=40@=8E 4=V2, =0ABC?=8E 70 40B>N WE A:;040==O (73V4=> 7 AB.201.10 #), 0<>2=8: <0T ?@02> 70B@8<C20B8 >?;0BC 8:>=02FN 2 @>7<V@V AC< , I> =5 1C;8 2:;NG5=V >AB0==V< 4> 48=>3> @5TAB@C ?>40B:>28E =0:;04=8E, 01> >B@8<C20B8 2V4 8:>=02FO :><?5=A0FVN 2V4?>2V4=8E AC<. 5.6. >40B:>2> !B>@>=8 ?>3>48;8, I> 8:>=025FL :><?5=ACT 0<>2=8:C AC<8 HB@0D=8E A0=:FV9, I> 1C;8 =0@0E>20=V 0<>2=8:C C 28?04:C 28O2;5==O ?>40B:>28<8 >@30=0<8 @>71V6=>AB59 2 @57C;LB0BV 2V4ACB=>ABV @5TAB@0FVW 8:>=02F5< ?>40B:>2>W =0:;04=>W 2 48=><C @5TAB@V ?>40B:>28E =0:;04=8E. @> 28O2;5==O @>71V6=>AB59 B0 =0@0E>20=V HB@0D=V A0=:FVW 0<>2=8: ?>2V4><;OT 8:>=02FO 2V4?>2V4=8< ;8AB>< (V7 >4=>G0A=8< =040==O< :>?VW @VH5==O ?>40B:>2>3> >@30=C ?@> =0:;045==O HB@0DC 7 ?>A8;0==O< =0 40=89 ?C=:B >3>2>@C. 5.7.# @07V ?>@CH5==O 8:>=02F5< 7>1>2 O70=L I>4> O:>ABV =040=8E >A;C3, C B><C G8A;V C @07V 28:>@8AB0==O ?@8 =040==V >A;C3 <0B5@V0;V2, 70?0A=8E G0AB8=, B5E=VG=8E @V48=, <0AB8; =5=0;56=>W O:>ABV, 8:>=025FL 7>1>2O7CTBLAO A?;0B8B8 =0 :>@8ABL 0<>2=8:0 HB@0D C @>7<V@V 1 (>48=) 2V4A>B>: 2V4 20@B>ABV =5O:VA=> =040=8E >A;C3/=5O:VA=8E <0B5@V0;V2, 70?0A=8E G0AB8=, B5E=VG=8E @V48=, <0AB8; B0 CAC=CB8 2V4?>2V4=V =54>;V:8 70 2;0A=89 @0EC=>: ?@>BO3>< 10 (45AOB8) @>1>G8E 4=V2 7 40B8 >B@8<0==O 2V4 0<>2=8:0 ?@5B5=7VW, ?@54 O2;5=>W =0 ?>A;C38 7 B5E=VG=>3> >1A;C3>2C20==O B0/01> @5<>=BC. 6. !"    ! 6.1. >4=0 V7 !B>@V= =5 =5A5 2V4?>2V40;L=>ABV ?5@54 V=H>N !B>@>=>N 70 =528:>=0==O 01> =5=0;56=5 28:>=0==O A2>WE 7>1>2 O70=L 70 40=8< >3>2>@><, O:I> F5 AB0;>AO 2=0A;V4>: 4VW >1AB028= =5?5@51>@=>W A8;8, O:V =5 70;560BL 2V4 2>;V !B>@V=, 0 A0<5: ?>656V, ?>25=V, 75<;5B@CAC 01> V=H8E AB8EV9=8E ;8E, 2V9=8, 2V9AL:>28E 4V9 1C4L-O:>3> 284C, O:V @>1;OBL =5<>6;828<8 28:>=0==O !B>@>=0<8 A2>WE 7>1>2 O70=L, 0 B0:>6 ?@89=OBBO 70:>=C 01> V=H>3> =>@<0B82=>-?@02>2>3> 0:BC, I> 701>@>=OT 1C4L-O:C 4VN, ?5@5410G5=C 40=8< >3>2>@><. !B>@>=8 4;O FV;59 28:>=0==O FL>3> >3>2>@C =5 287=0NBL D>@A-<06>@=>N >1AB028=>N (>1AB028=>N =5?5@51>@=>W A8;8) 2>T==89 AB0= 2 #:@0W=V, 22545=89 HYPERLINK "https://ips.ligazakon.net/document/view/u064_22?ed=2022_03_14&an=5" \t "_blank"#:07>< @57845=B0 #:@0W=8 2V4 24 ;NB>3> 2022 @>:C ! 64/2022 @> 22545==O 2>T==>3> AB0=C 2 #:@0W=V(7V 7<V=0<8). 6.2. 5@5;V: >1AB028= =5?5@51>@=>W A8;8, 28:;045=89 28I5, T 28G5@?=8< V =5 ?V4;O30T @>7H8@5=><C B;C<0G5==N. 6.3. !B>@>=0, O:0 ?>B@0?8;0 ?V4 4VN >1AB028= =5?5@51>@=>W A8;8, ?>28==0 ?>2V4><8B8 ?8AL<>2> V=HC !B>@>=C ?@> WE =0AB0==O, 2?;82 =0 28:>=0==O 7>1>2 O70=L 70 >3>2>@>< B0 ?@8?8=5==O WE 4VW ?@>BO3>< 5-B8 4=V2 7 40B8 =0AB0==O :>6=>W ?>4VW. 0AB0==O B0 ?@8?8=5==O 4VW >1AB028= =5?5@51>@=>W A8;8 ?V4B25@46CTBLAO 4>2V4:>N ">@3>2>-?@><8A;>2>W ?0;0B8 #:@0W=8 01> 4>:C<5=B>< V=H>3> :><?5B5=B=>3> >@30=C. 6.4. /:I> >1AB028=8 =5?5@51>@=>W A8;8 B@820B8<CBL 1V;LH5 2-E <VAOFV2, :>6=0 V7 !B>@V= <0T ?@02> =0 @>7V@20==O >3>2>@C 2 >4=>AB>@>==L><C ?>@O4:C V =5 =5A5 2V4?>2V40;L=>ABV 70 B0:5 @VH5==O C @07V, O:I> 2>=0 ?>2V4><8;0 ?@> F5 V=HC !B>@>=C =5 ?V7=VH5 =V6 70 15 4=V2 4> 40B8 @>7V@20==O 40=>3> >3>2>@C. > <><5=BC @>7V@20==O >3>2>@C !B>@>=8 ?>28==V ?@>25AB8 270T<=V @>7@0EC=:8. 7. !"    # " ( # 7.1. &59 4>3>2V@ =018@0T G8==>ABV 7 4=O 9>3> ?V4?8A0==O B0 4VT 4> 31.12.2023 @>:C, 0;5 2 1C4L-O:><C 28?04:C 4> ?>2=>3> 28:>=0==O AB>@>=0<8 C7OB8E =0 A515 7>1>2 O70=L. 0:V=G5==O AB@>:C 4VW FL>3> >3>2>@C =5 72V;L=OT !B>@>=8 2V4 2V4?>2V40;L=>ABV 70 9>3> ?>@CH5==O, O:5 <0;> <VAF5 ?V4 G0A 4VW FL>3> >3>2>@C. 7.2. &59 >3>2V@ <>65 1CB8 4>?>2=5=89 01> 7<V=5=89 28:;NG=> 70 270T<=>N 73>4>N !B>@V= 7 4>B@8<0==O< 28<>3 G8==>3> 70:>=>402AB20. AV 7<V=8, 4>?>2=5==O 4> >3>2>@C >D>@<;NNBLAO 4>40B:>2>N C3>4>N !B>@V=, O:V T =52V4 T<=8<8 G0AB8=0<8 >3>2>@C. 7.3. 0=89 >3>2V@ C:;045=89 C 42>E ?@8<V@=8:0E, :>6=89 7 O:8E <0T >4=0:>2C N@848G=C A8;C, ?> >4=><C 4;O :>6=>W V7 !B>@V=. 7.4. !B>@>=8 7>1>2 O70=V ?8AL<>2> V=D>@<C20B8 >4=0 >4=C ?@> 7<V=C =09<5=C20==O, <VAF57=0E>465==O, @568<C @>1>B8, =><5@V2 B5;5D>=V2 B0 D0:A8<V;L=>3> 72 O7:C, 7<V=C V=H8E @5:2V78BV2, 707=0G5=8E C >3>2>@V, ?@>BO3>< 3 (B@L>E) @>1>G8E 4=V2 7 <><5=BC 2V4?>2V4=>W 7<V=8. 8.  " !"  8.1. !B@>: G8==>ABV 30@0=BV9=8E 7>1>2 O70=L (30@0=BV9=89 AB@>:) =0 70?0A=V G0AB8=8, V=HV <0B5@V0;8, I> 28:>@8AB0=V 8:>=02F5< ?@8 =040==V >A;C3, 287=0G0TBLAO AB@>:0<8, ?5@5410G5=8<8 702>4><-28@>1=8:>< :>=:@5B=8E <0B5@V0;V2 (28=OB:0<8 T 28?04:8, :>;8 2V4?>2V4=0 V=D>@<0FVO 702>4C-28@>1=8:0 2V4ACB=O (B>4V 22060TBLAO, I> 30@0=BV9=89 AB@>: =0 0B5@V0;8 AB0=>28BL 3 (B@8) <VAOFV) 7 40B8 ?@89=OBBO " 7 @5<>=BC. 0@0=BV9=89 AB@>: =0 @>1>B8 ?> 2AB0=>2;5==N 70?0A=8E G0AB8= =0 02B><>1V;L AB0=>28BL >48= @V: (157 >1<565==O ?@>1V3C). !B@>: G8==>ABV 30@0=BV9=8E 7>1>2 O70=L 8:>=02FO AB>A>2=> 28:>=0=8E @>1VB (>?5@0FV9) 7 B5E=VG=>3> >1A;C3>2C20==O V @5<>=BC " B0 WE A:;04>28E G0AB8= (A8AB5<) 2V4?>2V40T AB@>:0< 30@0=BV9=8E 7>1>2 O70=L, 287=0G5=8< @028;0<8 =040==O ?>A;C3 7 B5E=VG=>3> >1A;C3>2C20==O V @5<>=BC :>;VA=8E B@0=A?>@B=8E 70A>1V2, 70B25@465=8<8 =0:07>< V=VAB5@AB20 V=D@0AB@C:BC@8 #:@0W=8 2V4 28.11.2014 ! 615. 8.2. 8:>=025FL 7>1>2 O70=89 CAC=CB8 =0 28<>3C 0<>2=8:0 V 70 A2V9 @0EC=>: =54>;V:8 B0 45D5:B8, I> 28=8:0NBL ?@>BO3>< AB@>:C 30@0=BVW 9 >1C<>2;5=V =040==O< >A;C3 7 ?>@CH5==O< 4VNG8E =>@< V ?@028;, C<>2 FL>3> >3>2>@C. 0@0=BV9=V 7>1>2 O70==O 8:>=02FO =5 ?V4;O30NBL 28:>=0==N, O:I> 28O2;5=V =54>;V:8 B0 45D5:B8 T =0A;V4:>< =5?@028;L=>W 5:A?;C0B0FVW " 0<>2=8:>< 01> 9>3> =5=0;56=>3> @5<>=BC, O:89 74V9A=5=> A0<8< 0<>2=8:>< 01> 70;CG5=8<8 =8< B@5BV<8 >A>10<8. 8.3. 5@5;V: =54>;V:V2 B0 45D5:BV2 287=0G0TBLAO 45D5:B=8< 0:B><, I> A:;040TBLAO !B>@>=0<8. 8.4. ;O CG0ABV 2 A:;040==V 45D5:B=>3> 0:BC 8:>=025FL 7>1>2 O70=89 =0?@028B8 A2>3> ?@54AB02=8:0 4> 0<>2=8:0 ?@>BO3>< 2 4=V2 V7 4=O >45@60==O ?>2V4><;5==O 0<>2=8:0. # 28?04:C =5O2:8 ?@54AB02=8:0 8:>=02FO C 28I52:070=89 AB@>:, 0<>2=8: A:;040T B0 =040T 8:>=02FN >4=>AB>@>==V9 45D5:B=89 0:B, O:89 T >1>2 O7:>28< 4;O 28:>=0==O 8:>=02F5<. 8.5. !B@>: CAC=5==O 45D5:BV2 B0 =54>;V:V2 ?@>BO3>< 30@0=BV9=>3> AB@>:C  10 @>1>G8E 4=V2 2V4 40B8 A:;040==O 45D5:B=>3> 0:BC. " #& !" / !B>@>=8 7>1>2 O7CNBLAO 4>B@8<C20B8AO 28<>3 0=B8:>@C?FV9=>3> 70:>=>402AB20 B0 =5 26820B8 =VO:8E 4V9, O:V <>6CBL ?>@CH8B8 =>@<8 0=B8:>@C?FV9=>3> 70:>=>402AB20 , C 72 O7:C 7 28:>=0==O< A2>WE ?@02 01> 7>1>2 O70=L 70 F8< >3>2>@><, C B><C G8A;V (157 >1<565=L) =5 @>18B8 ?@>?>78FVN, =5 A0=:FV>=C20B8 >1VFO=:C, V =5 74V9A=N20B8 =570:>==8E ?;0B56V2, 2:;NG0NG8 (0;5 =5 >1<56CNG8AL) E010@O 2 3@>H>2V9 G8 1C4L-O:V9 V=HV9 D>@<V, O:8<-=51C4L DV78G=8< 01> N@848G=8< >A>10<, 2:;NG0NG8 (0;5 =5 >1<56CNG8AL) :><5@FV9=V ?V4?@8T<AB20 V >@30=V70FVW, >@30=8 45@602=>W 2;048 V <VAF52>3> A0<>2@O4C20==O, CAB0=>28, 45@602=8E A;C61>2FV2, ?@820B=V ?V4?@8T<AB20 V WE ?@54AB02=8:V2. # @07V ?>@CH5==O >4=VTN V7 !B>@V=, 707=0G5=8E 28I5 7>1>2 O70=L, 4@C30 !B>@>=0 <0T ?@02> 2 >4=>AB>@>==L><C ?>70AC4>2><C ?>@O4:C 2V4<>28B8AO 2V4 28:>=0==O FL>3> >3>2>@C. #?>2=>2065= ?@54AB02=8:8 !B>@V=, O:V !.NBL 72'O7>: I>4> /  # #?>2=>2065=8< ?@54AB02=8:>< 0<>2=8:0 74V9A=N20B8 >?5@0B82=89 72'O7>: 7 8:>=02F5< I>4> 28:>=0==O >3>2>@C T _________________________________________. ( ?@54AB02=8:0) 0A>18 72 O7:C 7 C?>2=>2065=8< ?@54AB02=8:>< 0<>2=8:0 (04@5A0 4;O ;8ABC20==O, =><5@ B5;5D>=C, D0:AC, 04@5AC 5;5:B@>==>W ?>HB8, =><5@8 <>1V;L=>3> 72 O7:C, V45=B8DV:0B>@8 4;O A8AB5< <8BBT2>3> >1<V=C ?>2V4><;5=L (Viber, WatsApp, Telegram B0 V=H8E):_________________________________________________________________________. #?>2=>2065=8< ?@54AB02=8:>< 8:>=02FO 74V9A=N20B8 >?5@0B82=89 72'O7>: 7 0<>2=8:>< I>4> 28:>=0==O >3>2>@C T _______________________________________________ ( ?@54AB02=8:0) 0A>18 72 O7:C 7 C?>2=>2065=8< ?@54AB02=8:>< 8:>=02FO (04@5A0 4;O ;8ABC20==O, =><5@ B5;5D>=C, D0:AC, 04@5AC 5;5:B@>==>W ?>HB8, =><5@8 <>1V;L=>3> 72 O7:C, V45=B8DV:0B>@8 4;O A8AB5< <8BBT2>3> >1<V=C ?>2V4><;5=L (Viber, WatsApp, Telegram B0 V=H8E):_______________________________________________________________________. .' / >4=0 V7 !B>@V= =5 <0T ?@020 ?5@54020B8 ?@020 B0 >1>2 O7:8 70 F8< >3>2>@>< B@5BV9 >A>1V 157 >B@8<0==O ?8AL<>2>W 73>48 V=H>W !B>@>=8. # 28?04:C 7<V=8 ?;0BV6=8E @5:2V78BV2 !B>@>=8 7>1>2 O7CNBLAO C:;0AB8 2V4?>2V4=C 4>40B:>2C C3>4C 4> >3>2>@C. 8:>=025FL T ?;0B=8:><__________________________________________ C 2V4?>2V4=>ABV 4> >40B:>2>3> :>45:AC #:@0W=8. 0<>2=8: T ?;0B=8:>< ?>40B:C =0 ?@81CB>: ?V4?@8T<AB2 =0 7030;L=8E ?V4AB020E C 2V4?>2V4=>ABV 4> >40B:>2>3> :>45:AC #:@0W=8. #AV ?>2V4><;5==O, 28<>38, 70?8B8, ;8AB8, 70O2:8, 70<>2;5==O B0 V=H0 :>@5A?>=45=FVO <>65 1CB8 0<>2=8:>< ?5@540=0 C?>2=>2065=><C ?@54AB02=8:C 8:>=02FO >A>18AB>, =0?@02;5=0 ?>HB>N, ?> D0:AC 01> 70 4>?><>3>N <5@56V =B5@=5B, 70A>10<8 <>1V;L=>3> 72 O7:C 70 4>?><>3>N SMS, MMS, <>1V;L=8E 4>40B:V2 Viber, WatsApp, Telegram B0 V=H8E. V4B25@465==O< =0?@02;5==O B0:8E 4>:C<5=BV2 T =0O2=VABL ?V4?8AC C?>2=>2065=>3> ?@54AB02=8:0 :>=02FO B0 9>3> @>7H8D@>2:8 =0 4@C3><C ?@8<V@=8:C 4>:C<5=BC, I> 40T 7<>3C V45=B8DV:C20B8 B0:C >A>1C, ?>HB>25 ?>2V4><;5==O ?@> 2@CG5==O :>@5A?>=45=FVW 01> ?>HB>25 ?>2V4><;5==O 7 2V4<VB:>N ?@> =5>B@8<0==O G8 2V4<>2C 2V4 >B@8<0==O 8:>=02F5< G8 9>3> C?>2=>2065=8< ?@54AB02=8:>< B0:8E 4>:C<5=BV2 =0?@02;5=8E 70 WE 04@5A>N 4;O ;8ABC20==O, @>74@C:V2:0 7 D0:AC, A:@V=H>B 2V4?>2V4=>W =B5@=5B AB>@V=:8, A:@V=H>B 7 A8AB5< <8BBT2>3> >1<V=C ?>2V4><;5=L Viber, WatsApp, Telegram, SMS, MMS B0 V=H8E, I> <VABOBL V=D>@<0FVN ?@> 2V4?@02;5==O/4>AB02:C 2:070=>W :>@5A?>=45=FVW. !2>W< ?V4?8A>< ?V4 F8< >3>2>@>< :>6=0 7V !B>@V= >3>2>@C 2V4?>2V4=> 4> 0:>=C #:@0W=8 @> 70E8AB ?5@A>=0;L=8E 40=8E =040T V=HV9 !B>@>=V >4=>7=0G=C 15770AB5@56=C 73>4C (4>72V;) =0 >1@>1:C ?5@A>=0;L=8E 40=8E C ?8AL<>2V9 B0/01> 5;5:B@>==V9 D>@<V 2 >1AO7V, I> <VAB8BLAO C FL><C >3>2>@V, @0EC=:0E, 0:B0E, =0:;04=8E B0 V=H8E 4>:C<5=B0E, I> AB>ACNBLAO FL>3> >3>2>@C, 7 <5B>N 70157?5G5==O @50;V70FVW F82V;L=>-?@02>28E, 3>A?>40@AL:>-?@02>28E, 04<V=VAB@0B82=>-?@02>28E, ?>40B:>28E 2V4=>A8= B0 2V4=>A8= C AD5@V 1CE30;B5@AL:>3> >1;V:C, 0 B0:>6 4;O >?@8;N4=5==O V=D>@<0FVW 2V4?>2V4=> 4> 28<>3 0:>=C #:@0W=8 @> 2V4:@8BVABL 28:>@8AB0==O ?C1;VG=8E :>HBV2. !B>@>=8 7>1>22 O7CNBLAO 70157?5GC20B8 28:>=0==O 28<>3 0:>=C #:@0W=8 @> 70E8AB ?5@A>=0;L=8E 40=8E, 2:;NG0NG8 70157?5G5==O @568<C 70E8ABC ?5@A>=0;L=8E 40=8E 2V4 =570:>==>W >1@>1:8 B0 =570:>==>3> 4>ABC?C 4> =8E. #AV 4>?>2=5==O B0/01> 7<V=8 FL>3> >3>2>@C >D>@<;NNBLAO C ?8AL<>2V9 D>@<V C 283;O4V >:@5<8E 4>:C<5=BV2 (4>40B:V2 01> 4>40B:>28E C3>4), O:V T =52V4 T<=>N G0AB8=>N 40=>3> >3>2>@C. "0:V 4>?>2=5==O B0/01> 7<V=8 2ABC?0NBL 2 A8;C 28:;NG=> 7 <><5=BC ?V4?8A0==O WE C?>2=>2065=8<8 >A>10<8 !B>@V= B0 A:@V?;5==O ?5G0B:0<8 !B>@V= C @07V WE 28:>@8AB0==O. 5=04E>465==O 2V4?>2V4V (70?5@5G5=L, 2V4<>28) =0 ?@>?>78FVN I>4> 2=5A5==O 4>?>2=5=L B0/01> 7<V= 4> FL>3> >3>2>@C (2 B.G. V =0 ?@>B>:>; @>71V6=>AB59) =5 T 73>4>N !B>@>=8 =0 2=5A5==O 4> FL>3> >3>2>@C B0:8E 4>?>2=5=L B0/01> 7<V=. !B>@>=8 ?>3>48;8, I> A:@V?;5==O ?5G0B:0<8 !B>@V= FL>3> >3>2>@C B0 1C4L-O:8E ?8AL<>28E ?@02>G8=V2, O:V 2G8=ONBLAO =0 28:>=0==O FL>3> >3>2>@C, 74V9A=NTBLAO !B>@>=>N, O:0 2 A2>W9 4VO;L=>ABV 28:>@8AB>2CT ?5G0B:C. 12.10. !2>W< ?V4?8A>< ?V4 F8< >3>2>@>< :>6=0 7V !B>@V= >3>2>@C I>4> A515 ?V4B25@46CT: - 8:>=025FL - I> =0 <><5=B C:;045==O FL>3> >3>2>@C _____________?5G0B:C. (28:>@8AB>2CT/=5 28:>@8AB>2CT  =5>1EV4=5 2:070B8) - 0<>2=8: - I> =0 <><5=B C:;045==O FL>3> >3>2>@C 28:>@8AB>2CT ?5G0B:C. C4L-O:V 28?@02;5==O, 2=5A5=V 4> B5:ABC FL>3> >3>2>@C, T =54V9A=8<8 7 <><5=BC WE 2=5A5==O B0 =5 AB2>@NNBL 4;O !B>@V= ?@02 B0 7>1>2 O70=L. 13. "   # >40B>: 1 - 0;L:C;OFVO. 14. !&%/ " " !"   (# 0@=8FL:>3> @09>=C 02121, <. 8W2, 2C;. 0<'O=AL:0, 130 ?/@ UA138201720344330001000038759 2 !# <. 8T20, $ 820172 :>4  # 31722818  ! 317228126515 "5;./D0:A: 563-94-57; 563-96-46 &, >40B>: 1 4> 4>3>2>@C !_______ 2V4 ______________ 2023 0;L:C;OFVO ?>A;C3 7 @5<>=BC V B5E=VG=>3> >1A;C3>2C20==O :>;VA=>3> B@0=A?>@B=>3> 70A>1C !09<5=C20==OV;L :VABL 4.&V=0, 157 !C<0, 157 123456789101112131415 07><, 157 :@V< B>3> :AL>3>, 7   (# 0@=8FL:>3> @09>=C ____________ lnԟ:z|T̨FTԩvHNPʭ̭έЭȸȫȆwshANhnh&`5 hnhLhn hWfhWf hhhhWfh(8 h{h{h{h{mH"nHuhnh&`mH"nHuhrD_ hnh&`hnh&`PJhnh)PJh)h)PJmHsH h)PJ hANPJ h(8PJ)68дҴִ8v|ҼDDJ:@JLNx,<"$fø}yuqqmyfbfbfbfhWf hWfhWfhhh@hLh5:h h %Oh 1hnh&`5 hnhLhn hnh&` hXhANhXhLmHsHjhXhANU!hXhAN0JB*mHphsH#jhXhANUmHsHjhXhANUmHsHhXhANmHsH&¸bD:LNx6$ & F nda$gd) $]a$gdi $]a$gd 1$]`a$gdn $]a$gdnf$>:<*p۾nWCWCW&h)CJOJQJaJmH"nHsH"tH,hlh)CJOJQJaJmH"nHsH"tH6hlh)5;CJOJQJ^JaJmH"nHsH"tH h)5*h)CJOJQJ^JaJmH"nHsH"tH0hlh)CJOJQJ^JaJmH"nHsH"tH9hlh)5CJOJQJ\]^JaJmH"nHsH"tH hihLh&`h6& hnh&`h c hWfhWfhWf:<B0c!$ & F nQ'Qd]Q^`a$gd $ na$gd$ & F nd^`a$gd $ & F ,n5&7d1$^`7a$gd)$]`a$gdn $ & F nd*$1$@&^`a$gd) BTf0LZnڲ}yyyyyyyyyohy h5\hh5\hhh5 hhhnh&`5 h)51hlh)B*CJOJQJ^JaJmH"phsH"&hCJOJQJaJmH"nHsH"tH&h)CJOJQJaJmH"nHsH"tH,hlh)CJOJQJaJmH"nHsH"tHhlh)CJaJnHtH(Pd0vpgd & F gd$a$gd$ & F^`a$gd$a$gd$ & F^`a$gd$]`a$gdnB026v< "&˾˕rgZM@hiCJ\aJmHsHhfxCJ\aJmHsHhfx5CJaJmHsHhihinHtHhLhi5B*\phhLhL5B*\ph hihihihi\nHtHhihLmH sH  hihLhihLB*phhihL5B*phhihi5KH \hnh&`5\hnh&`5 h5 hnhL hhh2Hv<h$$If]a$gdi$V$If]^Va$gdi$@&If]gdL$ $If]a$gdL $If]gdL$$If]a$gdL $]a$gdn $]a$gdi  "$&(*,.02468zzzzzzzzzzzzzgdfxkdD$$Ifl[ 0]& t0$644 la=ytL&4PRTd.D`28:L^`bfx $.6@HȸȸȸhR/CJ\aJhfxhfx>*CJ\aJh) TCJ\aJhfxhfxCJ\aJhiCJ\aJmHsHhfxhfxCJ\aJmHsHh) TCJ\aJmHsHhfxhiCJ\aJmHsHhXCJ\aJmHsHhR/CJ\aJmHsH28:<>@BDFHJLNPRThFH`2:Vr $Ifgdfx$a$gdfx$a$gdfxgdfxrtkd$$Iflֈds '&'&n&&&3  t<b'44 lap<ytfxtxz|~ $Ifgdfx<3333 $Ifgdfxkd)$$Iflֈds '&n&&&3 tb'44 lap<ytR/3kd$$Ifl^ֈds '&n&&&3 tb'44 lap<ytR/ $Ifgdfx3kd$$IflZֈds '&n&&&3 tb'44 lap<ytR/ $Ifgdfx $Ifgdfx<3333 $Ifgdfxkd$$IflWֈds '&n&&&3 tb'44 lap<ytR/3kd$$Ifl`ֈds '&n&&&3 tb'44 lap<ytR/ $Ifgdfx3kd$$Ifl\ֈds '&n&&&3 tb'44 lap<ytR/ $Ifgdfx $Ifgdfx<3333 $Ifgdfxkd$$Iflֈds '&n&&&3 tb'44 lap<ytfx3kd$$Iflֈds '&n&&&3 tb'44 lap<ytfx $Ifgdfx3kd $$Iflֈds '&n&&&3 tb'44 lap<ytR/ $Ifgdfx   $Ifgdfx "<3333 $Ifgdfxkdu $$Iflֈds '&n&&&3 tb'44 lap<ytfx"$&(.03kda $$Iflֈds '&n&&&3 tb'44 lap<ytfx $Ifgdfx02468:3kdM $$Iflֈds '&n&&&3 tb'44 lap<ytfx $Ifgdfx:@BDFHJ $IfgdfxJLRTVX<3333 $Ifgdfxkd9 $$Iflֈds '&n&&&3 tb'44 lap<ytfxHRZdlz L~´´´hfxhuCJaJhL5CJ\aJhL5CJaJhfxhfx5CJ\aJhfxhfx5CJaJhfxh) TCJ\aJh) TCJ\aJhfxhfxCJ\aJmHsHhfxhfxCJ\aJXZ\^df3kd%$$Iflֈds '&n&&&3 tb'44 lap<ytfx $Ifgdfxfhjlnp3kd$$Iflֈds '&n&&&3 tb'44 lap<ytfx $Ifgdfxpbkd$$Ifl0 '&/ &3 tb'44 lapytfx $Ifgdfx'bkd $$Ifl0 '&/ &3 tb'44 lapytfx $Ifgdfx $Ifgd) Tbkd$$Ifl0 '&/ &3 tb'44 lapytfx ~gdugdLgdfx21h:p c. A!"#8$8% DD$$If=!vh#v#v:V l[ t0$655/ a=ytLD$$If!vh#v#v#vn#v#v#v3:V l  t<b',,,555n55539/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V l^ tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V lZ tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V lW tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V l` tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V l\ tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytR/$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v#v#vn#v#v#v3:V l tb'555n555399/ ap<ytfx$$If!vh#v/ #v3:V l tb'5/ 539/ apytfx$$If!vh#v/ #v3:V l tb'5/ 539/ apytfx$$If!vh#v/ #v3:V l tb'5/ 539/ apytfxs2&6FVfv2(&6FVfv&6FVfv&6FVfv&6FVfv&6FVfv&6FVfv8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@_HmH"nH"sH"tH"F`F &` 28G09=89CJ_HaJmH"sH"tH"ZZ &` 03>;>2>: 1$<@&5CJ KH OJQJ\aJ ^"^ &` 03>;>2>: 2dd@&[$\$5CJ$\aJ$mHsHtHPA`P (@8DB 0170FC 70 ?@><>2G0==O<Zi@Z 28G09=0 B01;8FO4 l4a 2k 2 5<0T A?8A:C b/b &`03>;>2>: 1 =0:*5CJ KH OJQJ\_HaJ mH"sH"tH"V/V &`03>;>2>: 2 =0:5CJ$\_HaJ$mHsHtHjOj&`005$  -D1$7$8$H$M ]a$@\mHnHtHuB!B &`apple-converted-spaceNo1N &` Font Style186CJOJQJ]^JaJo(NBN &`"5:AB C 28=>AFVCJOJQJ^JaJpSp #= !VB:0 B01;8FV7:V0@U`a@ ANV?5@?>A8;0==O >*B*phc^/q^ AN05@07@5H5==>5 C?><8=0=85B*ph`^\q BB ) Trvps14dd[$\$ mHsHtH"O" ) Trvts9nOn )List Paragraphd^m$ CJOJQJ^JaJmHsHtH 0o0 ` search_code2PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vyrй<vw{&# wiaY"4qm0՘-:q?ܒsgh'3bfW]f0>9A>^W*6qz֫FҔ4;]?j[V^_+PD+P7WW_KW7 RnK~,WC&^›ׯW2+TC^]r ŶZM  ;b14B% q4›q.UJRˏTDFLƐQBf~^] / J;؊YN 4AIpˮt2)wfö_ [}K4j!Rtz+S$ m_6Ij!Q_ sZaѴhHTmjyV`QP:,DYG<+)oy oٚ!ZHFx0 VMru_n$#g"]Ōm`-keAJ6ZOȻX@xPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!9+theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] iP X).8:pD@MbO"X]hlf&H9;<=?@ACDEGHIKLZx2H X6m8rt"0:JXfp:>BFJMG9~"&#/#L###@@TAiXXXXXX8@0(  B S  ?n52n129n164n165n169n170n171n172 !!& ' 'z'i !!& ' 'z'i. fifiC*urn:schemas-microsoft-com:office:smarttagsmetricconverter 02121, < ProductIDFL'/67=>JNXYbceimny  $&34@ELMS!( $%,.69DEO!!!#!$!)!+!3!5!?!C!L!Q!X!Y!_!a!k!p!x!y!!!!!!!!!!!!!!!!!!!!!!! """"""%"/"2"="G"############x&|&}&&&&&&&&&&&&&&&&&&&&&&&&&&'' ''''%'''('4'5'>'?'F'H'Q'T']'^'g'j'q'r'x'z''''''''''''''''''1166666666677 7777"7$7071797<7B7G7Q7Z7a7c7n7o7s7v7}7777777777777@ @@@@@ @%@2@:@I@S@U@_@`@l@m@q@s@z@@@A A AA2A:A;ACALASAWAYAZAaAmUrUtU{UdWiWkWrWZZZZm[v[\\\])].]0]7]ffgghhh(hi #$35EF " # W X  /UI;<X]^ #%A\7878UV%& ! !!I"t"u"""""#$$$*$+$%%n&o&v&&&'(())R*S***--..y0z0:1;1}22223333334455667788697999;;===>@dAAAYCZCDDDD)F*FGGGGHHHHELFLNNnNoNOO?PAP\P]PRRSSSSTTTTUUwV~VVVWWWWkXmXXXJYLYYY]]*`,``acddhdiddddd0e2eeeeeeeffffffffffgg,g-g?g@gcg|gggg)huhwhhhhhhhhhhhhhhhhhhhhhhhhhhhhii iiiii!i(i*i1i@iCiQiTiaieiiiiiii333 V]&- I"P"+$2$%%'(=>DDHHAP]PTT~VVWWeeff|ggghwhhhhhhhhhhhhhhhhhhhhii iiiii"i(i+i1iRiTieiiii4E]siprs6ii 6V Z"s?_ V: \,C0fn3BR#;D8Tr^2=Pl`)J@6zq^Eh K"v:rFnPˆ51qcB?^`^Jo(. \^`\5^Jo(..0^`0^Jo(...0^`0^Jo(.... o^o`^Jo( ..... o^o`^Jo( ...... `^``^Jo(....... `^``^Jo(........ ? ^? `^Jo(.........  ^` o(. ^` o(..0^`0o(...0^`0o(.... 88^8`o( ..... 88^8`o( ...... `^``o(....... `^``o(........ ^`o(.........h^h`5OJQJ^Jo(. ZP^Z`PCJaJo(..^`o(...x^`xo(.... ^`o( .....  X^ `Xo( ......  ^ `o(....... 8^`8o(........ `^``o(.........  ^` ^Jo(.  ^` 5^Jo(..>0^>`0^Jo(...u 0^u `0^Jo(....  ^ `^Jo( ..... K^K`^Jo( ...... `^``^Jo(....... !`^!``^Jo(........ ^`^Jo(.........P^`P^Jo(@^@`^Jo( 0^`06]o(8..`^``^Jo(^`^Jo(^`^Jo(^`^Jo(`^``^Jo(0^0`^Jo( ^`CJOJQJ^JaJo(.^`o(..808^8`0o(...808^8`0o(.... ^`o( ..... ^`o( ...... `^``o(....... `^``o(........ pp^p`o(.........  ^` ^Jo(. ^` ^Jo(..>0^>`0^Jo(...u 0^u `0^Jo(....  ^ `^Jo( ..... K^K`^Jo( ...... `^``^Jo(....... !`^!``^Jo(........ ^`^Jo(......... X^X`^Jo(. X^X`^Jo(..0^`0^Jo(...0^`0^Jo(.... 8^8`^Jo( ..... 8^8`^Jo( ...... `^``^Jo(....... `^``^Jo(........ ^`^Jo(.........  %^%`5^Jo(. ^` ^Jo(..0^`0^Jo(...0^`0^Jo(.... ^`^Jo( ..... ^`^Jo( ...... ]`^]``^Jo(....... ]`^]``^Jo(........ ^`^Jo(......... ^`CJOJQJ^Jo(. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo( \#;D86V r^2=rFnP)J@fn3q^Eh Ks?_ 1qc bк7 L[JD6I)c/`Wu_fF0l5 "H= 7;EiMGnOjtcRq;U:#XQC\}Jb csWlIu+l r`Wu<]|zyk/ANV&`un"Cm#3ZUBdE!+#6&i/*v+>Y-$.M.R/TZ/ 1R48c6#=_>fG,KL3L P#P) T0>ZeZY\*p\C]rD_h_,`aee\i{lUnF%rjrGtOvov1wowfxtx\my{1 ioAbWf6 cs2);ZpQsZnySg1y*uv5:i(8bC`sE x9oGt~o`""ip`X 0[@Cii@@#$4i NPUnknown G.[x Times New Roman5Symbol3. .[x Arial7..{$ Calibri7$BCambria5. .[`)Tahoma5 Mangal?= .Cx Courier New;WingdingsA$BCambria Math"qhGij3rCs&6RrCs&6R!824ii 3qHX ?&`2! xx @>5:B 4>3>2>@C Accountantt8         Oh+'0t  $ 0 < HT\dl  AccountantNormalt5Microsoft Office Word@@R@^*@L5\^rCs& ՜.+,D՜.+,l( hp  HomeR6i     8@ _PID_HLINKSA|$rWChttps://ips.ligazakon.net/document/view/u064_22?ed=2022_03_14&an=5F -https://zakon.rada.gov.ua/laws/show/z1609-14n124@ -https://zakon.rada.gov.ua/laws/show/z1609-14n112F-https://zakon.rada.gov.ua/laws/show/z1609-14n124@-https://zakon.rada.gov.ua/laws/show/z1609-14n112l`javascript:void(0)  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F2\^Data 1TableWWordDocument4PSummaryInformation(DocumentSummaryInformation8CompObjr  F Microsoft Word 97-2003 MSWordDocWord.Document.89q