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Упрощенная система налогообложения в 259 году: что изменилось

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14

Oi?iuaiiay nenoaia iaeiaiiaeiaeaiey a 2009 aiaeo: /oi eciaieeinue

A oeaeyo nicaeaiey aeaaii?eyoiuo oneiaee aeey inouanoaeaiey
i?aaei?eieiaoaeueneie aeayoaeueiinoe aue ecaeai Oeac I?aceaeaioa
?anioaeeee Aaea?onue io 03.01. 2009 ? 1 “I aianaiee eciaiaiee e
aeiiieiaiee a Oeac I?aceaeaioa ?anioaeeee Aaea?onue io 9 ia?oa 2007 a.
? 119” (aeaeaa – Oeac ? 1). Aeaiiue caeiiiaeaoaeueiue aeo aiineo ?yae
eciaiaiee e aeiiieiaiee a i?aaeea i?eiaiaiey oi?iuaiiie nenoaiu
iaeiaiiaeiaeaiey, onoaiiaeaiiua Oeacii I?aceaeaioa ?anioaeeee Aaea?onue
io 09.03. 2007 ? 119 “Ia oi?iuaiiie nenoaia iaeiaiiaeiaeaiey” (aeaeaa –
Oeac ? 119). Oeac ? 1 anooiee a neeo n 1 yiaa?y 2009 a.

Niaeanii aianaiiui eciaiaieyi i?aaiecaoeee e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee, ecuyaeaoea aeaeaiea i?eiaiyoue oi?iuaiioth nenoaio
iaeiaiiaeiaeaiey n 1 yiaa?y 2009 a., ai?aaa ia?aeoe ia aa i?eiaiaiea i?e
niaethaeaiee eie ca ia?aua 9 ianyoeaa 2008 aiaea e?eoa?eaa n?aaeiae
/eneaiiinoe ?aaioieeia e aaeiaie au?o/ee, onoaiiaeaiiuo a Iieiaeaiee ia
oi?iuaiiie nenoaia iaeiaiiaeiaeaiey, ooaa?aeaeaiiii Oeacii ? 119 (aeaeaa
– Iieiaeaiea ia ONI).

Cayaeaiea i ia?aoiaea ia oi?iuaiioth nenoaio iaeiaiiaeiaeaiey iiaeaaony
i?aaiecaoeeyie e eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie a iaeiaiaua
i?aaiu ii ianoo iinoaiiaee ia o/ao ii onoaiiaeaiiie oi?ia aei 20 yiaa?y
2009 a. Oi?ia cayaeaiey onoaiiaeaia a i?eeiaeaiee 2 e iinoaiiaeaieth
Ieienoa?noaa ii iaeiaai e nai?ai ?anioaeeee Aaea?onue io 20.04. 2007
? 62 “Ia ooaa?aeaeaiee oi?i iaeiaiaie aeaeea?aoeee (?an/aoa) ii iaeiao
i?e oi?iuaiiie nenoaia iaeiaiiaeiaeaiey e cayaeaiey i ia?aoiaea ia
oi?iuaiioth nenoaio iaeiaiiaeiaeaiey e i i?eciaiee oo?aoeaoeie neeo
iaeioi?uo ii?iaoeaiuo i?aaiauo aeoia Ieienoa?noaa ii iaeiaai e nai?ai
?anioaeeee Aaea?onue” (n eciaiaieyie e aeiiieiaieyie).

Oeacii ? 1 eciaiaiu ?acia?u e?eoa?eaa n?aaeiae /eneaiiinoe ?aaioieeia e
aaeiaie au?o/ee, onoaiiaeaiiua a i.4 Iieiaeaiey Oeaca ? 119.

A /anoiinoe, i?aaeoniio?aii, /oi ia?aeoe ia i?eiaiaiea oi?iuaiiie
nenoaiu iaeiaiiaeiaeaiey ai?aaa i?e iaeiia?aiaiiii niaethaeaiee
e?eoa?eaa n?aaeiae /eneaiiinoe ?aaioieeia e aaeiaie au?o/ee a oa/aiea
ia?auo 9 ianyoeaa aiaea, i?aaeoanoaothuaai aiaeo, n eioi?iai
i?aoaiaeotho ia aa i?eiaiaiea, i?aaiecaoeee n /eneaiiinoueth ?aaioieeia
a n?aaeiai ca oeacaiiue ia?eiae ia aieaa 100 /aeiaae e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee, anee ?acia? eo aaeiaie au?o/ee ninoaaeyao ia aieaa 2
625 iei ?oa. ?aiaa i?aaeaeueiue e?eoa?ee aaeiaie au?o/ee aeey i?eiaiaiey
oi?iuaiiie nenoaiu ia i?aauoae 1 597,5 iei. ?oa.

Oeacii ? 1 eciaiaiu oneiaey aeey ii?aaeaeaiey oeacaiiuo e?eoa?eaa
n?aaeiae /eneaiiinoe ?aaioieeia e aaeiaie au?o/ee.

Oae, e?eoa?ee n?aaeiae /eneaiiinoe aeey ia?aoiaea ia i?eiaiaiea
oi?iuaiiie nenoaiu, i?ae?auaiey aa i?eiaiaiey, i?aaenoaaeaiey oi?iuaiiie
noaoenoe/aneie io/aoiinoe oaia?ue en/eneyaony a n?aaeiai ca ia?eiae n
ia/aea aiaea ii ia?eiae, i?aaeoanoaothuee aeaiiui niauoeyi, a ia
aeieaeai auaea?aeeaaoueny a eaaeaeii i?aaeoanoaothuai ianyoea, eae auei
i?aaeoniio?aii ?aiaa.

Niaeanii aianaiiui Oeacii ? 1 eciaiaieyi /eneaiiinoue ?aaioieeia
i?aaiecaoeee a n?aaeiai ca ia?eiae n ia/aea aiaea ii io/aoiue ia?eiae
aeeth/eoaeueii ii?aaeaeyaony iooai noiie?iaaiey n?aaeiae /eneaiiinoe
?aaioieeia ca ana ianyoeu, enoaeoea ca ia?eiae n ia/aea aiaea ii
io/aoiue ia?eiae aeeth/eoaeueii, e aeaeaiey iieo/aiiie noiiu ia /enei
enoaeoeo ianyoeaa.

N?aaeiyy /eneaiiinoue ?aaioieeia ca eaaeaeue ianyoe ii?aaeaeyaony a
onoaiiaeaiiii ii?yaeea eae:

– nieni/iay /eneaiiinoue ?aaioieeia a n?aaeiai ca ianyoe (ca
eneeth/aieai ?aaioieeia, iaoiaeyueony a ioioneao ii aa?aiaiiinoe e
?iaeai, a nayce n onuiiaeaieai (oaei/a?aieai) ?aaaiea a aic?anoa aei 3
ianyoeaa, ii ooiaeo ca ?aaaieii aei aeinoeaeaiey ei aic?anoa 3 eao);

– n?aaeiyy /eneaiiinoue ?aaioathueo ii niaianoeoaeuenoao n ianoii
iniiaiie ?aaiou o ae?oaeo iaieiaoaeae;

– n?aaeiyy /eneaiiinoue eeoe, auiieiyaoeo ?aaioo ii
a?aaeaeainei-i?aaiaui aeiaiai?ai (a o. /. caeeth/aiiui n th?eaee/aneeie
eeoeaie, anee i?aaeiaoii aeiaiai?a yaeyaony ieacaiea oneoae ii
i?aaeinoaaeaieth, iaeio ?aaioieeia).

?an/ao /eneaiiinoe ?aaioieeia i?iecaiaeeony a oeaeii ii i?aaiecaoeee,
aeeth/ay oeeeaeu, i?aaenoaaeoaeuenoaa e eiua aa iainiaeaiiua
iiae?acaeaeaiey.

Oeacii ? 1 aianaii aeiiieiaiea a i.21 Iieiaeaiey ia ONI, niaeanii
eioi?iio i?aaiecaoeee, i?eiaiythuea oi?iuaiioth nenoaio iaeiaiiaeiaeaiey
ni aeiy ainoaea?noaaiiie ?aaeno?aoeee, ii?aaeaeytho /eneaiiinoue
?aaioieeia a aiaeo ainoaea?noaaiiie ?aaeno?aoeee a n?aaeiai ca ia?eiae n
1-ai /enea ianyoea i?eiaiaiey oi?iuaiiie nenoaiu ii io/aoiue ia?eiae
aeeth/eoaeueii.

Eiiiaioe?oaiui caeiiiaeaoaeueiui aeoii aianaiu eciaiaiey e a ii?yaeie
i?aaenoaaeaiey noaoenoe/aneie io/aoiinoe i?aaiecaoeeyie, i?eiaiythueie
oi?iuaiioth nenoaio iaeiaiiaeiaeaiey. I?aaiecaoeee n /eneaiiinoueth
?aaioieeia a n?aaeiai ca ia?eiae n ia/aea aiaea ii io/aoiue ia?eiae
aeeth/eoaeueii, ia i?aauoathuae 15 /aeiaae, ii?aaeaeyaiie a
auoaoeacaiiii ii?yaeea, i?eiaiythuea oi?iuaiioth nenoaio
iaeiaiiaeiaeaiey, i?aaenoaaeytho oi?iuaiioth ainoaea?noaaiioth
noaoenoe/aneoth io/aoiinoue. Oi?ia e ii?yaeie oi?iuaiiie
ainoaea?noaaiiie noaoenoe/aneie io/aoiinoe, onoaiaaeeaaaony
?anioaeeeaineei i?aaiii ainoaea?noaaiiiai oi?aaeaiey a iaeanoe
ainoaea?noaaiiie noaoenoeee.

Eae e ?aiaa, i?aaeoniio?aii, /oi aaeiaay au?o/ea ii?aaeaeyaony eae noiia
au?o/ee, iieo/aiiie ca io/aoiue ia?eiae i?aaiecaoeeyie e
eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie io ?aaeecaoeee oiaa?ia (?aaio,
oneoa), eiouanoaaiiuo i?aa, e aeioiaeia io aia?aaeecaoeeiiiuo iia?aoeee.

Au?o/ea io ?aaeecaoeee oiaa?ia (?aaio, oneoa), eiouanoaaiiuo i?aa
ii?aaeaeyaony:

– i?aaiecaoeeyie – enoiaey ec iinooieaiee ca ?aaeeciaaiiua oiaa?u
(?aaiou, oneoae), eiouanoaaiiua i?aaa a aeaiaaeiie e (eee) iaoo?aeueiie
oi?iao (a oii /enea io o?aoueeo eeoe);

– eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie – a ii?yaeea, onoaiiaeaiiii
caeiiiaeaoaeuenoaii aeey ii?aaeaeaiey aeioiaea i?e en/eneaiee
iiaeioiaeiiai iaeiaa n oece/aneeo eeoe.

A aaeiaoth au?o/eo ia aeeth/aaony au?o/ea io i?iaeaaee eiino?aiiie
aaethou.

E aeioiaeai io aia?aaeecaoeeiiiuo iia?aoeee ioiinyony aeioiaeu,
aeeth/aaiua a niioaaonoaee n caeiiiaeaoaeuenoaii a ninoaa aeioiaeia io
aia?aaeecaoeeiiiuo iia?aoeee i?e en/eneaiee iaeiaa ia i?eaueue e
iiaeioiaeiiai iaeiaa n oece/aneeo eeoe.

Aianoa n oai Oeacii ? 1 aianaiu ooi/iaiey a ii?yaeie ii?aaeaeaiey
aaeiaie au?o/ee. Oae, n o/aoii iniaaiiinoae aeayoaeueiinoe ioaeaeueiuo
i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae a au?o/eo
aeeth/athony:

– i?e ?aaeecaoeee oiaa?ia (?aaio, oneoa) ii aeiaiai?ai ii?o/aiey,
eiiennee, eiineaiaoeee, o?ainii?oiie yeniaaeeoeee e eiui aiaeiae/iui
aeiaiai?ai – noiia aiciaa?aaeaeaiey, iieo/aiiay iiaa?aiiui,
eiienneiia?ii, eiineaiaoi?ii, yeniaaeeoi?ii e eiui aiaeiae/iui eeoeii;

– i?e naea/a eiouanoaa a a?aiaeo – noiia a?aiaeiie ieaou, iieo/aiiay
a?aiaeiaeaoaeai;

– i?e auiieiaiee i?iaeoiuo e no?ieoaeueiuo ?aaio – noiia, iieo/aiiay ca
auiieiaiea ?aaio nianoaaiiuie neeaie;

– i?e inouanoaeaiee aeayoaeueiinoe eiiaa?aeia ii auaea/a caeiia iiae
caeia eiouanoaa – noiia, au?o/aiiay io ?aaeecaoeee caeiaeaiiiai
eiouanoaa ca au/aoii aica?auaaiie caeiaiaeaoaeth noiiu ca ?aaeeciaaiiia
eiouanoai;

– i?e ?aaeecaoeee ?aaio (oneoa), oeaiu (oa?eou) ia eioi?ua noi?ie?iaaiu
a onoaiiaeaiiii ii?yaeea aac o/aoa noieiinoe eniieuecoaiuo i?e eo
auiieiaiee (ieacaiee) iaoa?eaeia e caianiuo /anoae, iiea/eaaaiuo
caeac/eeaie, – noiia, iieo/aiiay io ?aaeecaoeee yoeo ?aaio (oneoa) ca
au/aoii iieoiiie noieiinoe oeacaiiuo iaoa?eaeia e caianiuo /anoae (i?e
iaania/aiee ioaeaeueiiai o/aoa iieoiiie noieiinoe iaoa?eaeia e caianiuo
/anoae);

– i?e i?eiaiaiee oi?iuaiiie nenoaiu i?aaiecaoeeyie, oeiaine?oaiuie ec
athaeaeaoa (athaeaeaoiuie i?aaiecaoeeyie), – noiia, iieo/aiiay eie io
inouanoaeaiey i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Niaeanii iauaio i?aaeeo, onoaiiaeaiiiio a i.5 Iieiaeaiey ia ONI, ?acia?u
aaeiaie au?o/ee aaeaaiaeii eiaeaene?othony a niioaaonoaee n caeiiii i
?anioaeeeaineii athaeaeaoa ia i/a?aaeiie oeiainiaue aiae, anee eiia ia
i?aaeoniio?aii I?aceaeaioii ?anioaeeee Aaea?onue.

Iaeiaei niaeanii eciaiaieyi, aianaiiui Oeacii ? 1, a 2009 aiaeo ?acia?
aaeiaie au?o/ee, onoaiiaeaiiue a ea/anoaa e?eoa?ey aeey i?eiaiaiey
oi?iuaiiie nenoaiu iaeiaiiaeiaeaiey, ia eiaeaene?oaony.

Oeacii ? 1 aianaiu iaeioi?ua eciaiaiey e a ii?yaeie oieaou
iauaonoaiiaeaiiuo iaeiaia (nai?ia) i?aaiecaoeeyie e eiaeeaeaeoaeueiuie
i?aaei?eieiaoaeyie, i?eiaiythueo oi?iuaiioth nenoaio iaeiaiiaeiaeaiey.

Oae, aeaiiui caeiiiaeaoaeueiui aeoii aeiiieiaii, /oi oieaoa iaeiaa i?e
oi?iuaiiie nenoaia iaeiaiiaeiaeaiey caiaiyao ia oieueei oieaoo iaeiaia,
nai?ia (iioeei), io/eneaiee a ainoaea?noaaiiua oeaeaaua athaeaeaoiua e
aiaathaeaeaoiua oiiaeu, ii e a?aiaeiie ieaou ca caiaeueiua o/anoee,
iaoiaeyueany a ainoaea?noaaiiie nianoaaiiinoe, a?aiaeiaeaoaeyie eioi?uo
yaeythony naeueneea, iinaeeiaua, ?aeiiiua, Ieineee ai?iaeneie e
ai?iaeneea (ai?iaeia iaeanoiiai iiae/eiaiey) eniieieoaeueiua eiieoaou.
?aiaa oieaoa iaeiaa i?e oi?iuaiiie nenoaia caiaiyea oieueei oieaoo
iaeiaia, nai?ia (iioeei) e io/eneaiee a oeaeaaua athaeaeaoiua e
aiaathaeaeaoiua oiiaeu. A nayce n yoei Oeacii ? 1 aianaiu
niioaaonoaothuea eciaiaiey e aeiiieiaiey a i.6 Iieiaeaiey ia ONI.

I?e yoii neaaeoao iaiiiieoue, /oi niaeanii i.7 Iieiaeaiey ia ONI i?e
i?eiaiaiee oi?iuaiiie nenoaiu nio?aiyaony iauee ii?yaeie oieaou:

– iaeiaia, nai?ia (iioeei), aceiaaiuo i?e aaica (auaica) oiaa?ia ia
oaiiaeaiioth oa??eoi?eth ?anioaeeee Aaea?onue;

– ainoaea?noaaiiie iioeeiu;

– ioooi?iiai nai?a;

– aa?aiaiai nai?a;

– iaeiaa ia i?eaueue a ioiioaiee i?eauee, iieo/aiiie io ?aaeecaoeee
(iiaaoaiey) oeaiiuo aoiaa, i?e oneiaee aaaeaiey ?acaeaeueiiai o/aoa
au?o/ee (aeioiaea) e cao?ao ii ?aaeecaoeee (iiaaoaieth) oeaiiuo aoiaa e
au?o/ee (aeioiaea) e cao?ao ii ae?oaei aeaeai aeayoaeueiinoe. I?e
ionoonoaee ?acaeaeueiiai o/aoa au?o/ea io ?aaeecaoeee (iiaaoaiey)
oeaiiuo aoiaa aeeth/aaony a iaeiaiaoth aaco aeey en/eneaiey e oieaou
iaeiaa i?e oi?iuaiiie nenoaia. Iaiaoiaeeii ia?aoeoue aieiaiea ia oio
oaeo, /oi aeaiiay ii?ia, i?aaeoniao?eaathuay oneiaea aaaeaiey
?acaeaeueiiai o/aoa, yaeyaony iiaaoeeae, aianaiiie Oeacii ? 1;

– iaeiaa ia i?eia?aoaiea aaoiiiaeeueiuo o?ainii?oiuo n?aaenoa;

– iaycaoaeueiuo no?aoiauo aciinia e eiuo ieaoaaeae a Oiiae nioeeaeueiie
caueou ianaeaiey Ieienoa?noaa o?oaea e nioeeaeueiie caueou;

– iaeiaa ia aeiaaaeaiioth noieiinoue, ca eneeth/aieai i?aaiecaoeee n
/eneaiiinoueth ?aaioieeia a n?aaeiai ca ia?eiae n ia/aea aiaea ii
io/aoiue ia?eiae aeeth/eoaeueii ia aieaa 15 /aeiaae e eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae, anee ?acia? eo aaeiaie au?o/ee ia?anoathuei eoiaii n
ia/aea aiaea ninoaaeyao ia aieaa 1 000 iei ?oa. E?eoa?ee au?o/ee aeey
aeaiiie ii?iu au?in a 2,2 ?aca, iineieueeo ?aiaa ii ninoaaeye ia aieaa
450 iei ?oa.

E?iia oiai, Oeacii ? 1 aeiiieiai ia?a/aiue iaeiaia (nai?ia), ia eioi?ua
nio?aiyaony iauee ii?yaeie oieaou i?e i?eiaiaiee oi?iuaiiie nenoaiu
iaeiaiiaeiaeaiey:

– iaeiaii ia iaaeaeaeeiinoue ni noieiinoe i?eiaaeeaaeaueo
eiaeeaeaeoaeueiui i?aaei?eieiaoaeyi caeaiee e nii?oaeaiee (eo /anoae),
ia eniieuecoaiuo a i?aaei?eieiaoaeueneie aeayoaeueiinoe;

– ieaoaaeaie ca caieth e iaeiaii ia iaaeaeaeeiinoue aeey iaeiiia?/aneeo
i?aaiecaoeee.

Eiiiaioe?oaiui caeiiiaeaoaeueiui aeoii aianaiu eciaiaiey e aeiiieiaiey a
i.8 e 10 Iieiaeaiey ia ONI, onoaiaaeeaathuea ii?yaeie oieaou iaeiaa ia
aeiaaaeaiioth noieiinoue i?e i?eiaiaiee oi?iuaiiie nenoaiu
iaeiaiiaeiaeaiey. Iaiiiiei, /oi ii i?eciaeo oieaou IAeN oi?iuaiiay
nenoaia iaeiaiiaeiaeaiey iiaeao oneiaii iiae?acaeaeyoueny ia:

– oi?iuaiioth nenoaio iaeiaiiaeiaeaiey n oieaoie IAeN;

– oi?iuaiioth nenoaio iaeiaiiaeiaeaiey aac oieaou IAeN.

Iaeiia?aiaiii oeacaiiua oi?iuaiiua nenoaiu iaeiaiiaeiaeaiey i?eiaiyoueny
ia iiaoo.

Oi?iuaiiay nenoaia iaeiaiiaeiaeaiey aac oieaou iaeiaa ia aeiaaaeaiioth
noieiinoue iiaeao i?eiaiyoueny i?aaiecaoeeyie n /eneaiiinoueth
?aaioieeia a n?aaeiai ca ia?eiae n ia/aea aiaea ii io/aoiue ia?eiae
aeeth/eoaeueii ia aieaa 15 /aeiaae e eiaeeaeaeoaeueiuie
i?aaei?eieiaoaeyie, anee ?acia? eo aaeiaie au?o/ee ia?anoathuei eoiaii n
ia/aea aiaea ninoaaeyao ia aieaa 1 000 iei ?oa.

Aianoa n oai niaeanii i.8 Iieiaeaiey ia ONI oaeea i?aaiecaoeee e
eiaeeaeaeoaeueiua i?aaei?eieiaoaee ai?aaa oiea/eaaoue IAeN i?e
?aaeecaoeee oiaa?ia (?aaio, oneoa), eiouanoaaiiuo i?aa. I?e yoii iaeia
ia aeiaaaeaiioth noieiinoue oiea/eaaaony aei ieii/aiey iaeiaiaiai
ia?eiaea a ioiioaiee anao iauaeoia iaeiaeaiey yoei iaeiaii. Iaeiaei
aeaiiay ii?ia ia ?ani?ino?aiyaony ia i?aaiecaoeee e eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae, eioi?ua eniieuecotho a ea/anoaa iaeiaiaie aacu
aaeiaie aeioiae.

I?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee, i?eiaiythuea
oi?iuaiioth nenoaio e oiea/eaathuea IAeN, ai?aaa ia?aeoe (ca
eneeth/aieai aiaea, a eioi?ii inouanoaeai ia?aoiae ia oieaoo iaeiaa ia
aeiaaaeaiioth noieiinoue) ia i?eiaiaiea oi?iuaiiie nenoaiu aac oieaou
IAeN n ia/aea iiaiai io/aoiiai (iaeiaiaiai) ia?eiaea. Oneiaeai oaeiai
ia?aoiaea yaeyaony iaeiia?aiaiiia niaethaeaiea e?eoa?eaa n?aaeiae
/eneaiiinoe ?aaioieeia ia aieaa 15 /aeiaae e aaeiaie au?o/ee
ia?anoathuei eoiaii n ia/aea aiaea ia aieaa 1 000 iei ?oa.

I?e ia?aoiaea n iauae nenoaiu iaeiaiiaeiaeaiey ia oi?iuaiioth nenoaio
aac oieaou iaeiaa ia aeiaaaeaiioth noieiinoue iinooieaoea iinea
ia?aoiaea noiiu au?o/ee ca ?aaeeciaaiiua aei ia?aoiaea oiaa?u (?aaiou,
oneoae), eiouanoaaiiua i?aaa iaeaaathony IAeN a ii?yaeea e ia oneiaeyo,
i?eiaiyaoeony ia aeaoo ioa?ocee oiaa?ia, auiieiaiey ?aaio, ieacaiey
oneoa, ia?aaea/e eiouanoaaiiuo i?aa. I?e yoii oeacaiiua noiiu iaeiaa ia
aeiaaaeaiioth noieiinoue a iaeiaiaoth aaco ia aeeth/athony.

Noiiu IAeN, eceeoia i?aaeuyaeaiiua a ia?ae/iuo o/aoiuo aeieoiaioao
i?aaiecaoeeyie e eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie, i?eiaiythueie
oi?iuaiioth nenoaio iaeiaiiaeiaeaiey aac aai oieaou, iieoiaoaeyi oiaa?ia
(?aaio, oneoa), eiouanoaaiiuo i?aa – ieaoaeueueeai iaeiaa a ?anioaeeea
Aaea?onue, iiaeeaaeao en/eneaieth e oieaoa a athaeaeao yoeie
i?aaiecaoeeyie e eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie (ca eneeth/aieai
eni?aaeaiey eceeoia i?aaeuyaeaiiuo noii iaeiaa ia iniiaaiee aeoia naa?ee
?an/aoia, iiaeienaiiuo i?iaeaaoeii e iieoiaoaeai) n i?aaenoaaeaieai a
onoaiiaeaiiii ii?yaeea aeaeea?aoeee (?an/aoa) ii iaeiao ia aeiaaaeaiioth
noieiinoue aei eiioea oaeouaai iaeiaiaiai ia?eiaea. I?e yoii oeacaiiua
noiiu IAeN a iaeiaiaoth aaco ia aeeth/athony.

Aianaiu eciaiaiey e aeiiieiaiey e a ii?yaeie en/eneaiey iaeiaa i?e
oi?iuaiiie nenoaia iaeiaiiaeiaeaiey, onoaiiaeaiiue a i.10 Iieiaeaiey ia
ONI.

Ooi/iaii, /oi ii?aaeaeaiea aaeiaie au?o/ee i?aaiecaoeeyie e
eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie, inaiaiaeaeaiiuie io iaycaiiinoe
aaaeaiey aooaaeoa?neiai o/aoa e io/aoiinoe, i?iecaiaeeony ii ia?a iieaou
ioa?oaeaiiuo oiaa?ia, auiieiaiiuo ?aaio, ieacaiiuo oneoa, ia?aaeaiiuo
eiouanoaaiiuo i?aa.

Niaeanii i.17 Iieiaeaiey ia ONI inaiaiaeaeathony io iaycaiiinoe aaaeaiey
aooaaeoa?neiai o/aoa e io/aoiinoe i?aaiecaoeee e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee, i?eiaiythuea oi?iuaiioth nenoaio, ca eneeth/aieai:

– i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, oiea/eaathueo
IAeN;

– ?anioaeeeaineeo e eiiioiaeueiuo oieoa?iuo i?aaei?eyoee, eiouanoai
eioi?uo iaoiaeeony ia i?aaa oicyenoaaiiiai aaaeaiey, oicyenoaaiiua
iauanoaa, a ioiioaiee eioi?uo ?anioaeeea Aaea?onue eeai aa
aaeieieno?aoeaii-oa??eoi?eaeueiay aaeeieoea, iaeaaeay aeoeeyie (aeieyie
a onoaaiuo oiiaeao) eee eiui, ia i?ioeai?a/auei caeiiiaeaoaeuenoao
ia?acii, iiaeao ii?aaeaeyoue ?aoaiey, i?eieiaaiua yoeie oicyenoaaiiuie
iauanoaaie.

I?aaiecaoeee, inaiaiaeaeaiiua io iaycaiiinoe aaaeaiey aooaaeoa?neiai
o/aoa e io/aoiinoe, aaaeoo o/ao a eieaa o/aoa aeioiaeia e ?anoiaeia
i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, i?eiaiythueo
oi?iuaiioth nenoaio iaeiaiiaeiaeaiey, eioi?ue aeeth/aao:

– o/ao, iaiaoiaeeiue aeey eniieiaiey iaycaiiinoae iaeiaiauo aaaioia;

– oi?iuaiiue ?an/ao noieiinoe /enouo aeoeaia i?aaiecaoeee;

– oi?iuaiiue o/ao noieiinoe iaaa /eaiia i?iecaiaenoaaiiiai eiiia?aoeaa;

– o/ao, iaiaoiaeeiue aeey en/eneaiey e oieaou iaycaoaeueiuo no?aoiauo
aciinia e eiuo ieaoaaeae a Oiiae nioeeaeueiie caueou ianaeaiey
Ieienoa?noaa o?oaea e nioeeaeueiie caueou;

– o/ao ?anoiaeia, i?iecaiaeeiuo ca n/ao n?aaenoa yoiai Oiiaea;

– o/ao ?aaeeciaaiiuo oiaa?ia ii iieoiiie noieiinoe.

A iaeiaiaoth aaco aeey en/eneaiey iaeiaa i?e oi?iuaiiie nenoaia ia
aeeth/athony:

– noiiu IAeN, oiea/eaaaiua ec au?o/ee io ?aaeecaoeee oiaa?ia (?aaio,
oneoa), eiouanoaaiiuo i?aa e ec aia?aaeecaoeeiiiuo aeioiaeia a
niioaaonoaee n caeiiiaeaoaeuenoaii, – aeey i?aaiecaoeee e
eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, i?eiaiythueo oi?iuaiioth nenoaio e
oiea/eaathueo iaeia ia aeiaaaeaiioth noieiinoue;

– au?o/ea eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae io ?aaeecaoeee oiaa?ia
(?aaio, oneoa) i?e inouanoaeaiee aeayoaeueiinoe, iiaeeaaeauae
iaeiaeaieth aaeeiui iaeiaii n eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae e eiuo
oece/aneeo eeoe.

I?e ia?aoiaea n oi?iuaiiie nenoaiu n oieaoie (aac oieaou) IAeN ia
oi?iuaiioth nenoaio aac oieaou (n oieaoie) iaeiaa ia aeiaaaeaiioth
noieiinoue iaeiaiiaeiaeaiea iinooieaoeo iinea ia?aoiaea noii au?o/ee ca
?aaeeciaaiiua aei ia?aoiaea oiaa?u (?aaiou, oneoae), eiouanoaaiiua i?aaa
inouanoaeyaony a ii?yaeea e ia oneiaeyo, i?eiaiyaoeony ia aeaoo ioa?ocee
oiaa?ia, auiieiaiey ?aaio, ieacaiey oneoa, ia?aaea/e eiouanoaaiiuo i?aa.

I?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee, inouanoaeythuea
?icie/ioth oi?aiaeth e (eee) ieacuaathuea oneoae iauanoaaiiiai ieoaiey,
ai?aaa eniieueciaaoue a ea/anoaa iaeiaiaie aacu aaeiaie aeioiae i?e
iaee/ee i?e iaee/ee neaaeothueo aeaoo oneiaee:

1) /eneaiiinoue ?aaioieeia i?aaiecaoeee a n?aaeiai ca ia?eiae n ia/aea
aiaea ii io/aoiue ia?eiae aeeth/eoaeueii, ia aeieaeia i?aauoaoue 5
/aeiaae;

2) aaeiaay au?o/ea ia aeieaeia i?aauoaoue 1 000 iei ?oa. a aiae.

Aaeiaie aeioiae ?ann/eouaaaony a aeaea ?acieoeu iaaeaeo aaeiaie au?o/eie
e iieoiiie noieiinoueth ?aaeeciaaiiuo oiaa?ia ca io/aoiue ia?eiae.

Iieoiiay noieiinoue oiaa?ia ii?aaeaeyaony eae oeaia eo i?eia?aoaiey
(aeiaiai?iay oeaia), oaaee/aiiay ia oaeoe/aneea cao?aou ii
i?eia?aoaieth: oaiiaeaiiua iioeeiu e oaiiaeaiiua nai?u, iaeia ia
aeiaaaeaiioth noieiinoue, eiienneiiiua aiciaa?aaeaeaiey, ?anoiaeu ia
o?ainii?oe?iaeo, o?aiaiea. I?e yoii oaeea cao?aou aeieaeiu auoue
aeieoiaioaeueii iiaeoaa?aeaeaiu.

Noieiinoue oiaa?ia a inoaoeao ia eiiaoe io/aoiiai ia?eiaea iiaeao
ii?aaeaeyoueny ia iniiaaiee aeaiiuo eiaaioa?ecaoeee.

A neo/ayo, eiaaea auauoea oiaa?ia ia naycaii n ?aaeecaoeeae (iaaeinoa/a
oiaa?ia, eo ii?/a, eiioeneaoeey, oie/oiaeaiea a ?acoeueoaoa iiaea?a,
aaa?ee, noeoeeiiai aaaenoaey, aei?iaeii-o?ainii?oiiai i?ienoanoaey),
i?iecaiaeeony niioaaonoaothuaa oiaiueoaiea iieoiiie noieiinoe.

Iaeiei ec iaeaieaa aaaeiuo eciaiaiee, aianaiiuo Oeacii ? 1, yaeyaony
oiaiueoaiea noaaee iaeiaa i?e oi?iuaiiie nenoaia, a nayce n /ai aianaiu
eciaiaiey a i.11 Iieiaeaiey ia ONI.

Oaia?ue noaaee iaeiaa i?e oi?iuaiiie nenoaia onoaiaaeeaathony a
neaaeothueo ?acia?ao:

– aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, ia
oiea/eaathueo iaeia ia aeiaaaeaiioth noieiinoue – 8% (?aiaa auei – 10%);

– aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, oiea/eaathueo
iaeia ia aeiaaaeaiioth noieiinoue – 6% (?aiaa auei – 8%);

– aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae,
eniieuecothueo a ea/anoaa iaeiaiaie aacu aaeiaie aeioiae – 15% (auei –
20%).

Oeacii ? 1 Iieiaeaiea ia ONI aeiiieiaii ia?a/iai ianaeaiiuo ioieoia, a
eioi?uo aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae
i?eiaiythony iiieaeaiiua noaaee iaeiaa i?e oi?iuaiiie nenoaia
iaeiaiiaeiaeaiey. A aeaiiue ia?a/aiue aeeth/aii 185 ianaeaiiuo ioieoia:
a A?anoneie iaeanoe – 25, a Aeoaaneie iaeanoe – 39, a Aiiaeueneie
iaeanoe – 31, a A?iaeiaineie iaeanoe – 30, a Ieineie iaeanoe – 38, a
Iiaeeaaneie iaeanoe – 22.

Eae e ?aiaa, aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae n
ianoii iaoiaeaeaiey (aeeoaeuenoaa) a ianaeaiiuo ioieoao, aeeth/aiiuo a
oeacaiiue ia?a/aiue, i?e inouanoaeaiee aeayoaeueiinoe ii i?iecaiaenoao
oiaa?ia (auiieiaieth ?aaio, ieacaieth oneoa) a yoeo ianaeaiiuo ioieoao,
a oaeaea a naeueneie ianoiinoe noaaea iaeiaa i?e oi?iuaiiie nenoaia
onoaiaaeeaaaony a iiieaeaiiii ?acia?a:

– 5% – aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae, ia
oiea/eaathueo iaeia ia aeiaaaeaiioth noieiinoue;

– 3% – aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae,
oiea/eaathueo iaeia ia aeiaaaeaiioth noieiinoue.

I?e yoii iiae naeueneie ianoiinoueth iiieiaaony oa??eoi?ey, aoiaeyuay a
i?ino?ainoaaiiua i?aaeaeu naeueniaaoia, ca eneeth/aieai oa??eoi?ee
iinaeeia ai?iaeneiai oeia e ai?iaeia ?aeiiiiai iiae/eiaiey.

Iiieaeaiiua noaaee ia i?eiaiythony i?e ?aaeecaoeee oiaa?ia, ?aaio, oneoa
(a o. /. ii naea/a eiouanoaa a a?aiaeo), i?iecaiaenoai, auiieiaiea,
ieacaiea eioi?uo inouanoaeyaony n eniieueciaaieai iniiaiuo n?aaenoa e
(eee) o?oaea ?aaioieeia i?aaiecaoeee eee eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae ca i?aaeaeaie ianaeaiiiai ioieoa, aeeth/aiiiai a
ia?a/aiue, a oaeaea ia a naeueneie ianoiinoe.

Iiieaeaiiua noaaee oaeaea ia ?ani?ino?aiythony ia oi?aiaoth
iin?aaeie/aneoth aeayoaeueiinoue ii inouanoaeaieth iioiaie e (eee)
?icie/iie oi?aiaee oiaa?aie ianianoaaiiiai i?iecaiaenoaa.

I?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee n ianoii iaoiaeaeaiey
(aeeoaeuenoaa) a ianaeaiiuo ioieoao, aeeth/aiiuo a ia?a/aiue,
ieacuaathuea o?ainii?oiua oneoae, ai?aaa i?eiaiyoue iiieaeaiiua noaaee
iaeiaa i?e oi?iuaiiie nenoaia a neo/aa, anee:

– aeaiiua ianaeaiiua ioieou yaeythony ioieoaie ioi?aaeaiey e (eee)
iacia/aiey;

– o?ainii?oiua n?aaenoaa, eniieuecoaiua aeey ieacaiey oaeeo oneoa,
ca?aaeno?e?iaaiu a onoaiiaeaiiii ii?yaeea a i?aaiao Ainoaea?noaaiiie
aaoiiiaeeueiie einiaeoeee Ieienoa?noaa aioo?aiieo aeae ii ianoo
iaoiaeaeaiey (aeeoaeuenoaa) oeacaiiuo i?aaiecaoeee e eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae.

I?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee ai?aaa i?eiaiyoue
?acee/iua noaaee iaeiaa i?e oi?iuaiiie nenoaia, ia iniiaaiee aeaiiuo
?acaeaeueiiai o/aoa. Aeaiiay ii?ia ia yaeyaony iiaaoeeae, iaeiaei
auaeaeaia Oeacii ? 1 a ioaeaeueioth no?oeoo?ioth /anoue – i.12-1
Iieiaeaiey ia ONI (?aiaa aiaeiae/iay ii?ia auea i?aaeoniio?aia a i.12
Iieiaeaiey ia ONI).

Oeacii ? 1 eciaiai iaeiaiaue ia?eiae aeey en/eneaiey iaeiaa i?e
oi?iuaiiie nenoaia. Anee ?aiiaa iaeiaiaui ia?eiaeii yaeyeny eaeaiaea?iue
ianyoe, oi niaeanii eiiiaioe?oaiiio caeiiiaeaoaeueiiio aeoo iaeiaiaui
ia?eiaeii i?eciai eaeaiaea?iue aiae.

N 1 yiaa?y 2009 a. noiia iaeiaa i?e oi?iuaiiie nenoaia ii?aaeaeyaony
ia?anoathuei eoiaii n ia/aea iaeiaiaiai ia?eiaea.

A Iieiaeaiea ia ONI aaaaeaii oaeaea iiiyoea “io/aoiue ia?eiae”. I?e yoii
io/aoiui ia?eiaeii i?eciaaony:

– eaeaiaea?iue ianyoe – aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae, i?eiaiythueo oi?iuaiioth nenoaio n oieaoie iaeiaa ia
aeiaaaeaiioth noieiinoue;

– eaeaiaea?iue eaa?oae – aeey i?aaiecaoeee e eiaeeaeaeoaeueiuo
i?aaei?eieiaoaeae, i?eiaiythueo oi?iuaiioth nenoaio aac oieaou iaeiaa ia
aeiaaaeaiioth noieiinoue.

Anee ?aiaa iaeiaiaua aeaeea?aoeee (?an/aou) ii iaeiao i?e oi?iuaiiie
nenoaia i?aaenoaaeyeenue aaeaiany/ii, e oieaoa aeaiiiai iaeiaa oaeaea
i?iecaiaeeeinue aaeaiany/ii, oi niaeanii aianaiiui Oeacii ? 1 eciaiaieyi
aeaiiua niauoey “i?ee?aieaiu” e io/aoiiio ia?eiaeo (i.15 e 16 Iieiaeaiey
ia ONI).

I?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee, i?eiaiythuea
oi?iuaiioth nenoaio, ia iicaeiaa 20-ai /enea ianyoea, neaaeothuaai ca
enoaeoei io/aoiui ia?eiaeii, i?aaenoaaeytho a iaeiaiaua i?aaiu ii ianoo
iinoaiiaee ia o/ao iaeiaiaoth aeaeea?aoeeth (?an/ao) ii iaeiao i?e
oi?iuaiiie nenoaia.

Oieaoa iaeiaa a athaeaeao i?e oi?iuaiiie nenoaia i?iecaiaeeony ia
iicaeiaa 22-ai /enea ianyoea, neaaeothuaai ca enoaeoei io/aoiui
ia?eiaeii.

Neaaeiaaoaeueii, i?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee,
i?eiaiythuea oi?iuaiioth nenoaio n oieaoie iaeiaa ia aeiaaaeaiioth
noieiinoue, i?aaenoaaeytho iaeiaiaoth aeaeea?aoeeth (?an/ao) ii iaeiao
i?e oi?iuaiiie nenoaia aaeaiany/ii, ia iicaeiaa 20-ai /enea ianyoea,
neaaeothuaai ca io/aoiui eaeaiaea?iui ianyoeai, e ia iicaeiaa 22-ai
/enea ianyoea, neaaeothuaai ca io/aoiui eaeaiaea?iui ianyoeai,
oiea/eaatho iaeia a athaeaeao i?e oi?iuaiiie nenoaia. I?aaiecaoeee e
eiaeeaeaeoaeueiua i?aaei?eieiaoaee, i?eiaiythuea oi?iuaiioth nenoaio aac
oieaou IAeN, i?iecaiaeyo oeacaiiua aeaenoaey, niioaaonoaaiii, 20 e 22
/enea ianyoea, neaaeothuaai ca io/aoiui eaeaiaea?iui eaa?oaeii.

Oeacii ? 1 eciaiaiu e?eoa?ee, i?e aicieeiiaaiee eioi?uo i?eiaiaiea
oi?iuaiiie nenoaiu iaeiaiiaeiaeaiey i?ae?auaaony, a nayce n /ai aianaiu
eciaiaiey a i.24 Iieiaeaiey ia ONI.

Oae, i?eiaiaiea i?aaiecaoeeyie e eiaeeaeaeoaeueiuie i?aaei?eieiaoaeyie
oi?iuaiiie nenoaiu i?ae?auaaony, e iie inouanoaeytho oieaoo iaeiaia,
nai?ia (iioeei) a iauai ii?yaeea ia/eiay n ianyoea, neaaeothuaai ca
io/aoiui ia?eiaeii, a eioi?ii:

– /eneaiiinoue ?aaioieeia i?aaiecaoeee a n?aaeiai ca ia?eiae n ia/aea
aiaea ii io/aoiue ia?eiae aeeth/eoaeueii i?aauneea 100 /aeiaae. ?aiaa
aeaiiue e?eoa?ee ii?aaeaeyeny ca enoaeoee ianyoe;

– aaeiaay au?o/ea ia?anoathuei eoiaii a oa/aiea eaeaiaea?iiai aiaea
i?aauneea 3 500 iei ?oa. (?aiaa auei – 2 130 iei ?oa);

– eie i?eiyoi ?aoaiea ia ioeaca io i?eiaiaiey oi?iuaiiie nenoaiu
iaeiaiiaeiaeaiey. I?e yoii i?aaiecaoeee e eiaeeaeaeoaeueiua
i?aaei?eieiaoaee iaycaiu i?ieioi?ie?iaaoue i naiai ?aoaiee iaeiaiaua
i?aaiu ia iicaeiaa, /ai ca 15 aeiae aei ia/aea neaaeothuaai io/aoiiai
ia?eiaea;

I?e i?eiaiaiee oi?iuaiiie nenoaiu aac oieaou iaeiaa ia aeiaaaeaiioth
noieiinoue yoe e?eoa?ee yaeythony neaaeothueie: – /eneaiiinoue
?aaioieeia i?aaiecaoeee, eniieuecothuae a ea/anoaa iaeiaiaie aacu
aaeiaie aeioiae, a n?aaeiai ca ia?eiae n ia/aea aiaea ii io/aoiue
ia?eiae aeeth/eoaeueii i?aauneea 5 /aeiaae e (eee) aaeiaay au?o/ea
i?aaiecaoeee e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae ia?anoathuei eoiaii a
oa/aiea eaeaiaea?iiai aiaea ninoaaeea aieaa 1 000 iei. ?oa. (?aiaa auei
– 639 iei ?oa). Oaeea i?aaiecaoeee e eiaeeaeaeoaeueiua i?aaei?eieiaoaee
oaeaea ai?aaa ia?aeoe ia i?eiaiaiea oi?iuaiiie nenoaiu n eniieueciaaieai
a ea/anoaa iaeiaiaie aacu aaeiaie au?o/ee n oieaoie eee aac oieaou
iaeiaa ia aeiaaaeaiioth noieiinoue; – /eneaiiinoue ?aaioieeia
i?aaiecaoeee a n?aaeiai ca ia?eiae n ia/aea aiaea ii io/aoiue ia?eiae
aeeth/eoaeueii i?aauneea 15 /aeiaae e (eee) aaeiaay au?o/ea i?aaiecaoeee
e eiaeeaeaeoaeueiuo i?aaei?eieiaoaeae ia?anoathuei eoiaii a oa/aiea
eaeaiaea?iiai aiaea ninoaaeea aieaa 1 000 iei. ?oa. Aeaiiua i?aaiecaoeee
e eiaeeaeaeoaeueiua i?aaei?eieiaoaee oaeaea ai?aaa ia?aeoe ia i?eiaiaiea
oi?iuaiiie nenoaiu n oieaoie iaeiaa ia aeiaaaeaiioth noieiinoue.

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