{"id":12520,"date":"2025-08-11T10:00:06","date_gmt":"2025-08-11T08:00:06","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=12520"},"modified":"2025-08-06T12:43:35","modified_gmt":"2025-08-06T10:43:35","slug":"koryguvannya-pdv-prostrochena-zaborgovanist","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/en\/articles\/news\/koryguvannya-pdv-prostrochena-zaborgovanist","title":{"rendered":"\u041a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0430 \u041d\u0414\u0421 \u043f\u0440\u0438 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u0438 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0435\u043d\u043d\u043e\u0439 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dev22.website-dev.com.ua\/ru\/wp-json\/wp\/v2\/posts\/12520\" 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\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b (\u0434\u0430\u043b\u0435\u0435 \u2013 \u041d\u041a\u0423), \u043f\u043e\u0434 \u0442\u0435\u0440\u043c\u0438\u043d\u043e\u043c \u00ab\u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u0430\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u00bb \u043f\u043e\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c, \u043a\u043e\u0442\u043e\u0440\u0430\u044f, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438, \u0438\u043c\u0435\u0435\u0442 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u043d\u044b\u0435 \u043f\u0440\u0438\u0437\u043d\u0430\u043a\u0438:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 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\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e \u041d\u0414\u0421. \u042d\u0442\u043e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0430 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0439 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043d\u043e\u0440\u043c\u0430\u043c\u0438 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0430 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0430 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u043c \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u043a \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u043e\u0439.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0422\u0430\u043a\u043e\u0439 \u0440\u0430\u0441\u0447\u0435\u0442 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u0432 \u0415\u0434\u0438\u043d\u043e\u043c \u0440\u0435\u0435\u0441\u0442\u0440\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u044b\u0445, \u043d\u043e \u0435\u0433\u043e \u0434\u043e\u043b\u0436\u0435\u043d \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c (\u043f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u044d\u0442\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0441\u0443\u043c\u043c\u044b \u041d\u0414\u0421 \u043a \u0443\u043f\u043b\u0430\u0442\u0435).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0421\u043b\u0435\u0434\u0443\u0435\u0442 \u0437\u0430\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u0435\u0441\u043b\u0438 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c \u043d\u0435 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043b \u0440\u0430\u0441\u0447\u0435\u0442 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438, \u0442\u043e \u043f\u0440\u043e\u0434\u0430\u0432\u0435\u0446 \u043d\u0435 \u043c\u043e\u0436\u0435\u0442 \u0443\u043c\u0435\u043d\u044c\u0448\u0438\u0442\u044c \u0441\u0432\u043e\u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e \u041d\u0414\u0421.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u041f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0441\u044f \u043f\u0440\u0430\u0432\u043e\u043c \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0440\u0435\u0434\u0438\u0442 \u043f\u043e \u041d\u0414\u0421 \u043f\u043e \u043d\u0435\u043f\u043e\u0433\u0430\u0448\u0435\u043d\u043d\u043e\u0439 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0435, \u043d\u043e \u0442\u0430\u043a \u0438 \u043d\u0435 \u043e\u043f\u043b\u0430\u0442\u0438\u043b \u0442\u043e\u0432\u0430\u0440 (\u0440\u0430\u0431\u043e\u0442\u0443, \u0443\u0441\u043b\u0443\u0433\u0443), \u043e\u0431\u044f\u0437\u0430\u043d \u043e\u0442\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0441\u0432\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0440\u0435\u0434\u0438\u0442. \u042d\u0442\u043e \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043e \u043f. 198.5 \u0441\u0442. 198 \u041d\u041a\u0423.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0422\u043e \u0435\u0441\u0442\u044c \u0435\u0441\u043b\u0438 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0441\u0442\u0430\u043b\u0430 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0439, \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c \u0434\u043e\u043b\u0436\u0435\u043d \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0438\u0440\u0443\u044e\u0449\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0427\u0442\u043e\u0431\u044b \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0438\u0442\u044c \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0443, \u043e\u0431\u0435 \u0441\u0442\u043e\u0440\u043e\u043d\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0438 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0440\u0430\u0441\u0447\u0435\u0442 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u043a \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u043e\u0439;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b, \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0435 \u0444\u0430\u043a\u0442 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0441\u0442\u0438 (\u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u043a\u0442 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u044f, \u0441\u0443\u0434\u0435\u0431\u043d\u043e\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u0435, \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0442. \u043f.).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0421\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u0435\u043d\u043d\u043e\u0439 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438\u043c\u0435\u0435\u0442 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0434\u043b\u044f \u043e\u0431\u0435\u0438\u0445 \u0441\u0442\u043e\u0440\u043e\u043d \u0441\u0434\u0435\u043b\u043a\u0438 \u0441 \u0442\u043e\u0447\u043a\u0438 \u0437\u0440\u0435\u043d\u0438\u044f \u041d\u0414\u0421:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1) \u041f\u0440\u043e\u0434\u0430\u0432\u0435\u0446 \u043c\u043e\u0436\u0435\u0442 \u0443\u043c\u0435\u043d\u044c\u0448\u0438\u0442\u044c \u0441\u0432\u043e\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0440\u0430\u0441\u0447\u0435\u0442 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u0431\u0443\u0434\u0435\u0442 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0435\u043c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2)\u00a0 \u00a0 \u041f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c \u0434\u043e\u043b\u0436\u0435\u043d \u043e\u0442\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0441\u0432\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0440\u0435\u0434\u0438\u0442 \u0438 \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e \u041d\u0414\u0421, \u0435\u0441\u043b\u0438 \u043e\u043f\u043b\u0430\u0442\u0430 \u043d\u0435 \u0431\u044b\u043b\u0430 \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3)\u00a0 \u00a0 \u0422\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u0430 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439, \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u0430\u044f \u0438\u043d\u0432\u0435\u043d\u0442\u0430\u0440\u0438\u0437\u0430\u0446\u0438\u044f \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0432 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u0445 \u0431\u0435\u0437\u043d\u0430\u0434\u0435\u0436\u043d\u044b\u0445 \u0434\u043e\u043b\u0433\u043e\u0432 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442 \u0438\u0437\u0431\u0435\u0433\u0430\u0442\u044c \u0440\u0438\u0441\u043a\u043e\u0432 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u0438 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0441\u043f\u043e\u0440\u043e\u0432 \u0441 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0438\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438.<\/span><\/p>\n<p><b>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a:<\/b> <a href=\"https:\/\/kyiv.tax.gov.ua\/media-ark\/news-ark\/915227.html\"><span style=\"font-weight: 400;\">https:\/\/kyiv.tax.gov.ua\/media-ark\/news-ark\/915227.html<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; \u0413\u043b\u0430\u0432\u043d\u043e\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0413\u041d\u0421 \u0432 \u041a\u0438\u0435\u0432\u0441\u043a\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10886 alignleft ls-is-cached lazyloaded\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" sizes=\"auto, (max-width: 191px) 100vw, 191px\" srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-768x768.webp 768w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-400x400.webp 400w\" alt=\"\" width=\"208\" height=\"208\" data-src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp\" data-srcset=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya.webp 1000w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-300x300.webp 300w, https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2023\/06\/var-2-kopyya-150x150.webp 150w, 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