{"id":12338,"date":"2025-04-22T17:16:33","date_gmt":"2025-04-22T15:16:33","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=12338"},"modified":"2025-04-22T17:31:22","modified_gmt":"2025-04-22T15:31:22","slug":"bezpovorotna-dopomoga-ta-finrezultat","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/en\/articles\/news\/bezpovorotna-dopomoga-ta-finrezultat","title":{"rendered":"\u0411\u0435\u0437\u0432\u043e\u0437\u0432\u0440\u0430\u0442\u043d\u0430\u044f \u0444\u0438\u043d\u043f\u043e\u043c\u043e\u0449\u044c (\u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b, \u0443\u0441\u043b\u0443\u0433\u0438): \u043a\u043e\u0433\u0434\u0430 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0444\u0438\u043d\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442"},"content":{"rendered":"<p 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\u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u043c \u043d\u0443\u043b\u0435\u0432\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f\u0443\u043d\u043a\u0442\u0443 44 \u043f\u043e\u0434\u0440\u0430\u0437\u0434\u0435\u043b\u0430 4 \u0440\u0430\u0437\u0434\u0435\u043b\u0430 XX \u00ab\u041f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u00bb \u041d\u041a\u0423.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0412 \u0442\u043e \u0436\u0435 \u0432\u0440\u0435\u043c\u044f, \u044d\u0442\u043e \u043f\u0440\u0430\u0432\u0438\u043b\u043e \u043d\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0431\u0435\u0437\u0432\u043e\u0437\u0432\u0440\u0430\u0442\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u043f\u043e\u043c\u043e\u0449\u044c (\u0438\u043b\u0438 \u0431\u0435\u0437\u0432\u043e\u0437\u043c\u0435\u0437\u0434\u043d\u043e \u043f\u0435\u0440\u0435\u0434\u0430\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b, \u0440\u0430\u0431\u043e\u0442\u044b, \u0443\u0441\u043b\u0443\u0433\u0438), \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u043d\u0435\u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0430 \u043c\u043e\u043c\u0435\u043d\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0441\u0435\u043d\u044b \u0432 \u0420\u0435\u0435\u0441\u0442\u0440 \u043d\u0435\u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u044b\u0445 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0439 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0435\u0441\u043b\u0438 \u0434\u043b\u044f \u0442\u0430\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043f\u043e\u0434\u043f\u0443\u043d\u043a\u0442\u0430 140.5.9 \u043f\u0443\u043d\u043a\u0442\u0430 140.5 \u0441\u0442\u0430\u0442\u044c\u0438 140 \u041d\u041a\u0423.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0421\u043b\u0435\u0434\u0443\u0435\u0442 \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u0434\u043b\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u043b\u0438\u0441\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 0 \u043f\u0440\u043e\u0446. \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f. 44 \u043f\u043e\u0434\u0440\u0430\u0437\u0434. 4 \u0440\u0430\u0437\u0434. XX \u00ab\u041f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u00bb \u041d\u041a\u0423, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043b\u044c\u0433\u043e\u0442\u044b \u043d\u0430 \u043f\u0435\u0440\u0438\u043e\u0434 \u0434\u043e 31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2021 \u0433\u043e\u0434\u0430 (\u043f. 44 \u043f\u043e\u0434\u0440\u0430\u0437\u0434. 4 \u0440\u0430\u0437\u0434. XX \u00ab\u041f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u00bb \u041d\u041a\u0423).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0421\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u043d\u0430\u043b\u043e\u0433\u0430 \u0434\u043e\u043b\u0436\u0435\u043d \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e (\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0433\u043e) \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u043f\u0440\u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0431\u0435\u0437\u0432\u043e\u0437\u0432\u0440\u0430\u0442\u043d\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043f\u043e\u043c\u043e\u0449\u0438 (\u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0440\u0430\u0431\u043e\u0442, \u0443\u0441\u043b\u0443\u0433) \u0432 \u043f\u043e\u043b\u044c\u0437\u0443:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.1. \u043b\u0438\u0446, \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0449\u0438\u0445\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 (\u043a\u0440\u043e\u043c\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u044f\u0432\u043b\u044f\u044e\u0449\u0438\u0445\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.2. \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u043b\u0438\u0446\u0430\u043c\u0438 (\u0442\u043e \u0435\u0441\u0442\u044c \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u044b\u043c \u041d\u041a\u0423 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u043c \u00ab\u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438\u00bb \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u043b\u0438\u0446\u0430\u043c\u0438 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043f\u043e\u043c\u043e\u0449\u044c) \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u0435\u0441\u043b\u0438:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.2.1. \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0435 \u043b\u0438\u0446\u043e \u0437\u0430\u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u043b\u043e \u043e\u0442\u0440\u0438\u0446\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u043e\u0431\u044a\u0435\u043a\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 (\u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0439) \u0433\u043e\u0434, \u043f\u0440\u0435\u0434\u0448\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u0433\u043e\u0434\u0443, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0430 \u0442\u0430\u043a\u0430\u044f \u0431\u0435\u0437\u0432\u043e\u0437\u0432\u0440\u0430\u0442\u043d\u0430\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043f\u043e\u043c\u043e\u0449\u044c (\u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b, \u0440\u0430\u0431\u043e\u0442\u044b, \u0443\u0441\u043b\u0443\u0433\u0438);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1.2.2.<\/span> <span style=\"font-weight: 400;\">\u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c \u043f\u0440\u0438\u0437\u043d\u0430\u043b \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0441\u0443\u043c\u043c\u0443 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043f\u043e\u043c\u043e\u0449\u0438 (\u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0440\u0430\u0431\u043e\u0442, \u0443\u0441\u043b\u0443\u0433) \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u0435 (\u0442\u043e \u0435\u0441\u0442\u044c \u0438\u0441\u0445\u043e\u0434\u044f \u0438\u0437 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c \u043d\u0435 \u043e\u0436\u0438\u0434\u0430\u0435\u0442 \u0432\u043e\u0437\u0432\u0440\u0430\u0442\u0430 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438\u043b\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0438 \u0437\u0430 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b, \u0440\u0430\u0431\u043e\u0442\u044b, \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0431\u0443\u0434\u0443\u0449\u0435\u043c).<\/span><\/p>\n<p><b>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a:<\/b> <a href=\"https:\/\/zir.tax.gov.ua\/main\/bz\/view\/?src=ques&amp;id=42929\"><b>https:\/\/zir.tax.gov.ua\/main\/bz\/view\/?src=ques&amp;id=42929<\/b><\/a><b> \u2013 \u0413\u041d\u0421 \u0423\u043a\u0440\u0430\u0438\u043d\u044b.<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in \u0420\u0443\u0441\u0441\u043a\u0438\u0439 and \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430.&nbsp; \u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f\u043e\u0434\u043f\u0443\u043d\u043a\u0442\u0443 134.1.1 \u043f\u0443\u043d\u043a\u0442\u0430 134.1 \u0441\u0442\u0430\u0442\u044c\u0438 134 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442 02 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2010 \u0433\u043e\u0434\u0430 \u2116 2755-VI, \u043e\u0431\u044a\u0435\u043a\u0442\u043e\u043c \u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u0430\u044f \u043a\u0430\u043a \u0438\u0437 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438&#8230; <a class=\"readmore\" href=\"https:\/\/dev22.website-dev.com.ua\/en\/articles\/news\/bezpovorotna-dopomoga-ta-finrezultat\">Rea 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