{"id":14193,"date":"2026-03-16T10:00:28","date_gmt":"2026-03-16T08:00:28","guid":{"rendered":"https:\/\/dev22.website-dev.com.ua\/?p=14193"},"modified":"2026-03-16T10:50:14","modified_gmt":"2026-03-16T08:50:14","slug":"zvitnist-kik-2026-obovyazky-ta-shtrafy","status":"publish","type":"post","link":"https:\/\/dev22.website-dev.com.ua\/ru\/articles\/news\/zvitnist-kik-2026-obovyazky-ta-shtrafy","title":{"rendered":"\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a: \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0430 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f, \u043d\u0430\u0432\u0456\u0442\u044c \u043a\u043e\u043b\u0438 \u0448\u0442\u0440\u0430\u0444\u0438 \u0432\u0456\u0434\u0442\u0435\u0440\u043c\u0456\u043d\u043e\u0432\u0430\u043d\u043e."},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ru\">\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u043a\u0441\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 &ldquo;<a href=\"https:\/\/dev22.website-dev.com.ua\/ua\/wp-json\/wp\/v2\/posts\/14193\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>&rdquo;.<\/p><p><\/p>\n<div class=\"tcu-risks-article\">\n<div style=\"display: flex; align-items: center; gap: 16px; border: 1px solid #cdcfd1; padding: 14px; border-radius: 12px; margin-bottom: 20px; background: #fff;\">\n<p><img loading=\"lazy\" decoding=\"async\" style=\"border-radius: 50%; border: 2px solid #246a9d;\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2026\/03\/Babunova_krug.png\" alt=\"\u0411\u0430\u0431\u0443\u043d\u043e\u0432\u0430\" width=\"110\" height=\"110\" \/><\/p>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"color: #246a9d;\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/strong><\/span><br \/>\n<span style=\"font-size: 15px; color: #333333; font-family: helvetica, arial, sans-serif;\"><br \/>\n<strong>\u0411\u0430\u0431\u0443\u043d\u043e\u0432\u0430 \u041e\u043b\u0435\u0441\u044f<\/strong>,<br \/>\n<span style=\"opacity: .9;\">\u0421\u0442\u0430\u0440\u0448\u0438\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423<\/span><\/span><\/div>\n<\/div>\n<h2 id=\"kik-deadline\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a: \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0430 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f, \u043d\u0430\u0432\u0456\u0442\u044c \u043a\u043e\u043b\u0438 \u0448\u0442\u0440\u0430\u0444\u0438 \u0432\u0456\u0434\u0442\u0435\u0440\u043c\u0456\u043d\u043e\u0432\u0430\u043d\u043e<\/h2>\n<p><span style=\"color: #000000;\">\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 (\u041a\u0406\u041a) \u0454 \u0432\u0438\u043c\u043e\u0433\u043e\u044e <strong>\u0441\u0442\u0430\u0442\u0442\u0456 39\u00b2 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/strong> \u0442\u0430 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0441\u0456\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432, \u044f\u043a\u0456 \u043c\u0430\u044e\u0442\u044c \u0441\u0442\u0430\u0442\u0443\u0441 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u043e\u0457 \u043e\u0441\u043e\u0431\u0438.<\/span><\/p>\n<div style=\"background-color: #f4f4f4; border-left: 5px solid #246a9d; padding: 15px; margin: 20px 0;\">\n<p style=\"margin: 0;\"><span style=\"color: #000000;\"><strong>\u0417\u0432\u0456\u0442 \u041a\u0406\u041a \u0437\u0430 2025 \u0440\u0456\u043a \u043f\u043e\u0434\u0430\u0454\u0442\u044c\u0441\u044f:<\/strong><\/span><\/p>\n<ul style=\"margin: 10px 0 0 0;\">\n<li><span style=\"color: #000000;\"><strong>\u0434\u043e 1 \u0442\u0440\u0430\u0432\u043d\u044f 2026 \u0440.<\/strong> \u2014 \u0434\u043b\u044f \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431, \u0440\u0430\u0437\u043e\u043c \u0437 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0454\u044e \u041f\u0414\u0424\u041e;<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0434\u043e 1 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2026 \u0440.<\/strong> \u2014 \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431, \u0440\u0430\u0437\u043e\u043c \u0437 \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0454\u044e \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043e\u043a \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a.<\/span><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"kik-docs\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u0412\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432<\/h2>\n<p><span style=\"color: #000000;\">\u0420\u0430\u0437\u043e\u043c \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u043f\u0440\u043e \u041a\u0406\u041a \u0432 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u043e\u043c\u0443 \u043f\u043e\u0440\u044f\u0434\u043a\u0443 \u0434\u043e\u0434\u0430\u044e\u0442\u044c\u0441\u044f \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u0456 \u043d\u0430\u043b\u0435\u0436\u043d\u0438\u043c \u0447\u0438\u043d\u043e\u043c \u043a\u043e\u043f\u0456\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u041a\u0406\u041a, \u0449\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0443\u044e\u0442\u044c \u0440\u043e\u0437\u043c\u0456\u0440 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u041a\u0406\u041a \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u0439 (\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439) \u0440\u0456\u043a.<\/span><\/p>\n<blockquote style=\"margin: 0 0 16px; padding: 5px 20px; background: #f3f5f9; border-left: 3px solid #246a9d; border-radius: 8px;\"><p><span style=\"color: #000000;\">\u0423 \u0440\u0430\u0437\u0456 <strong>\u0432\u0456\u0434\u0441\u0443\u0442\u043d\u043e\u0441\u0442\u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 <\/strong>\u0434\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u043f\u043e\u0434\u0430\u0447\u0456 \u0417\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u041a\u0406\u041a \u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0438\u043c \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u043e\u0433\u043e \u0417\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u041a\u0406\u041a \u0437 <strong>\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u043c<\/strong> \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0433\u043e \u0417\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u041a\u0406\u041a \u0434\u043e 31.12.2026 \u0440.<\/span><\/p><\/blockquote>\n<\/div>\n<p><span style=\"color: #000000;\">\u041a\u0440\u0456\u043c \u0446\u044c\u043e\u0433\u043e \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0438 \u041a\u0406\u041a \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0456 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 <strong>\u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f<\/strong> \u043f\u0440\u043e \u043a\u043e\u0436\u043d\u0443 \u0437\u043c\u0456\u043d\u0443 \u0447\u0430\u0441\u0442\u043a\u0438 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u041a\u0406\u041a; \u043f\u043e\u0447\u0430\u0442\u043a\u0443\/\u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f \u0444\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u043d\u0430\u0434 \u041a\u0406\u041a \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 60 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u0438\u0445 \u0434\u043d\u0456\u0432 \u0432\u0456\u0434 \u0442\u0430\u043a\u0438\u0445 \u0437\u043c\u0456\u043d.<\/span><\/p>\n<h2 id=\"kik-penalties\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u0428\u0442\u0440\u0430\u0444\u043d\u0456 \u0441\u0430\u043d\u043a\u0446\u0456\u0457 \u0442\u0430 \u0432\u043e\u0454\u043d\u043d\u0438\u0439 \u0441\u0442\u0430\u043d<\/h2>\n<p><span style=\"color: #000000;\">\u0417\u0430\u043a\u043e\u043d\u043e\u043c \u0423\u043a\u0440\u0430\u0457\u043d\u0438 <strong>\u0432\u0456\u0434 04 \u0433\u0440\u0443\u0434\u043d\u044f 2024 \u0440\u043e\u043a\u0443 \u2116 4113-IX <\/strong>\u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u043d\u0435\u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0448\u0442\u0440\u0430\u0444\u043d\u0438\u0445 \u0441\u0430\u043d\u043a\u0446\u0456\u0439 \u0437\u0430 \u043e\u043a\u0440\u0435\u043c\u0456 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u0456\u0432 <strong>\u0437\u0430 \u0443\u043c\u043e\u0432\u0438 \u0457\u0445 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u043f\u0456\u0441\u043b\u044f \u043f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f \u0430\u0431\u043e \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443.<\/strong><\/span><\/p>\n<div style=\"display: flex; align-items: stretch; margin: 30px 0; font-family: Arial, sans-serif;\">\n<div style=\"background-color: #246a9d; color: white; min-width: 50px; display: flex; align-items: center; justify-content: center; font-size: 30px; font-weight: bold; border-radius: 4px 0 0 4px;\">!<\/div>\n<div style=\"background-color: #f4f4f4; border-left: 5px solid #246a9d; padding: 20px; flex-grow: 1; border-radius: 0 4px 4px 0;\">\n<p style=\"margin: 10px 0 0 0; color: #333;\"><span style=\"color: #000000;\">\u0422<span class=\"TextRun Highlight SCXW232778664 BCX0\" lang=\"UK-UA\" xml:lang=\"UK-UA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW232778664 BCX0\">\u0430\u043a\u0438\u043c \u0447\u0438\u043d\u043e\u043c<\/span><\/span><span class=\"TextRun Highlight SCXW232778664 BCX0\" lang=\"RU-RU\" xml:lang=\"RU-RU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW232778664 BCX0\">,<\/span><\/span><span class=\"TextRun Highlight SCXW232778664 BCX0\" lang=\"UK-UA\" xml:lang=\"UK-UA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW232778664 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW232778664 BCX0\">\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u043f\u043e\u0434\u0430\u043d\u043d\u044f\u00a0<\/span><span class=\"NormalTextRun SCXW232778664 BCX0\">\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0430\u043c\u0438\u00a0<\/span><span class=\"NormalTextRun SCXW232778664 BCX0\">\u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u041a\u0406\u041a <strong>\u043d\u0435 \u0441\u043a\u0430\u0441\u043e\u0432\u0430\u043d\u043e<\/strong><\/span><strong><span class=\"NormalTextRun SCXW232778664 BCX0\">.<\/span><span class=\"NormalTextRun SCXW232778664 BCX0\">\u00a0<\/span><\/strong><\/span><strong><span class=\"EOP SCXW232778664 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/strong><\/span><\/p>\n<\/div>\n<\/div>\n<h2 id=\"kik-benefits\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u0421\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0435 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456:<\/h2>\n<ul style=\"line-height: 1.8;\">\n<li><span style=\"color: #000000;\">\u041c\u0456\u043d\u0456\u043c\u0456\u0437\u0443\u0454 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0440\u0438\u0437\u0438\u043a\u0438;<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0414\u0430\u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u0442\u0438 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0456 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e\u043c \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0438 \u0434\u043b\u044f \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u041a\u0406\u041a \u0432\u0456\u0434 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456;<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0417\u0430\u043f\u043e\u0431\u0456\u0433\u0430\u0454 \u043d\u0430\u043a\u043e\u043f\u0438\u0447\u0435\u043d\u043d\u044e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u044c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0456\u0432 \u041a\u0406\u041a.<\/span><\/li>\n<\/ul>\n<section id=\"cta\" style=\"margin: 40px 0;\"><\/section>\n<h3 style=\"text-align: center; margin-top: 30px; padding: 20px; background-color: #fff; border: 2px solid #246a9d; border-radius: 8px;\">\u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u043c\u043e \u043d\u0435 \u0432\u0456\u0434\u043a\u043b\u0430\u0434\u0430\u0442\u0438 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u041a\u0406\u041a, \u0437\u0432\u0435\u0440\u0442\u0430\u0439\u0442\u0435\u0441\u044f \u0434\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0456\u0432.<\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041a\u0456\u043d\u0446\u0435\u0432\u0430 \u043f\u043b\u0430\u0448\u043a\u0430 \u0437 \u043b\u043e\u0433\u043e\u0442\u0438\u043f\u043e\u043c \u0456 \u043a\u043d\u043e\u043f\u043a\u043e\u044e --><\/span><\/p>\n<section id=\"cta\" style=\"margin-bottom: 28px;\">\n<div style=\"max-width: 920px; margin: 0 auto;\">\n<section id=\"cta\" style=\"margin: 24px 0;\">\n<div style=\"padding: 16px 20px; background: #ecf0f3; border: 1px solid #cdcfd1; border-radius: 12px; display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 16px; color: #000;\">\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041b\u043e\u0433\u043e\u0442\u0438\u043f --><\/span><\/p>\n<div style=\"flex: 0 0 auto;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" style=\"height: 52px; width: auto;\" src=\"https:\/\/dev22.website-dev.com.ua\/wp-content\/uploads\/2017\/04\/logo_auditinvest.png\" alt=\"Audit Invest\" \/><\/span><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u0422\u0435\u043a\u0441\u0442 --><\/span><\/p>\n<div style=\"flex: 1; min-width: 220px;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"display: block; font-size: 18px; margin-bottom: 4px; color: #000;\">\u041c\u0430\u0454\u0442\u0435 \u041a\u0406\u041a \u0442\u0430 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c?<\/strong><\/span><br \/>\n<span style=\"opacity: 0.95;\">Audit Invest \u0434\u043e\u043f\u043e\u043c\u043e\u0436\u0435 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0443\u0432\u0430\u0442\u0438 \u041a\u0406\u041a, \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u0438 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u0443 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0442\u0435\u0440\u043c\u0456\u043d\u0438.<\/span><\/p>\n<div style=\"margin-top: 8px; font-weight: 600;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380503401117\">+38\u00a0050\u00a0340\u00a011\u00a017<\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380973381288\">+38\u00a0097\u00a0338\u00a012\u00a088<\/a><\/span><\/div>\n<\/div>\n<p><!-- \u041a\u043d\u043e\u043f\u043a\u0430 --><\/p>\n<p><a style=\"background: #246a9d; color: #fff; text-decoration: none; padding: 10px 16px; border-radius: 8px; font-weight: 600; display: inline-block;\" href=\"https:\/\/dev22.website-dev.com.ua\/ftp\/ftp-form\">\u0417\u0430\u043c\u043e\u0432\u0438\u0442\u0438 \u0437\u0432\u0456\u0442 \u041a\u0406\u041a<\/a><\/p>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u043a\u0441\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 &ldquo;\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430&rdquo;. \u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0411\u0430\u0431\u0443\u043d\u043e\u0432\u0430 \u041e\u043b\u0435\u0441\u044f, \u0421\u0442\u0430\u0440\u0448\u0438\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423 \u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a: \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0430 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f, \u043d\u0430\u0432\u0456\u0442\u044c \u043a\u043e\u043b\u0438 \u0448\u0442\u0440\u0430\u0444\u0438 \u0432\u0456\u0434\u0442\u0435\u0440\u043c\u0456\u043d\u043e\u0432\u0430\u043d\u043e \u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0449\u043e\u0434\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 (\u041a\u0406\u041a) \u0454 \u0432\u0438\u043c\u043e\u0433\u043e\u044e \u0441\u0442\u0430\u0442\u0442\u0456 39\u00b2 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0442\u0430 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0441\u0456\u0445&#8230; <a class=\"readmore\" href=\"https:\/\/dev22.website-dev.com.ua\/ru\/articles\/news\/zvitnist-kik-2026-obovyazky-ta-shtrafy\">\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435<\/a><\/p>\n","protected":false},"author":4,"featured_media":14201,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[5],"tags":[222,1772,1770,1728,1767,1773,1733,1769,63,1768,1771,1774],"class_list":["post-14193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-audit-invest","tag-deklaratsiya-pdfo-2026","tag-zakon-4113-ix","tag-zvitnist-kik","tag-kontroler-kik","tag-kontroler-kyk","tag-otchetnost-kyk","tag-povidomlennya-pro-kik","tag-podatok-na-prybutok","tag-stattya-39-2-pku","tag-shtrafy-kik-voyennyj-stan","tag-shtrafy-kyk-voennoe-polozhenye"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.8 - aioseo.com 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