{"id":1548,"date":"2026-06-23T11:00:00","date_gmt":"2026-06-23T09:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1548"},"modified":"2026-10-20T09:34:16","modified_gmt":"2026-10-20T07:34:16","slug":"podannya-zvitnosti-torhovelnyy-reyestr-strok","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/uk\/blog\/podannya-zvitnosti-torhovelnyy-reyestr-strok\/","title":{"rendered":"\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443: \u0441\u0442\u0440\u043e\u043a \u0456 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">\u041a\u043e\u0440\u043e\u0442\u043a\u043e<\/b>\u041f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0430\u044e\u0442\u044c \u043c\u0456\u0441\u044f\u0446\u044c, \u0449\u043e\u0431 \u043f\u043e\u0434\u0430\u0442\u0438 \u0457\u0457 \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0437\u0430 \u043c\u0456\u0441\u0446\u0435\u0437\u043d\u0430\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 (\u0441\u0442. 279.1 LSC); \u044f\u043a\u0449\u043e \u0437\u0431\u043e\u0440\u0438 \u0432\u0456\u0434\u0431\u0443\u043b\u0438\u0441\u044f 30.06.2026, \u0441\u0442\u0440\u043e\u043a \u0441\u043f\u043b\u0438\u0432\u0430\u0454 \u043f\u0440\u0438\u0431\u043b\u0438\u0437\u043d\u043e 30.07.2026. \u042f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442, \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u043e\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u0440\u0430\u0437\u043e\u043c \u0437\u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044e. \u041d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0435 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u043f\u0440\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u044c \u0434\u043e \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443 (\u0441\u0442. 282 LSC) \u0456 \u043c\u043e\u0436\u0435 \u0441\u043f\u0440\u0438\u0447\u0438\u043d\u0438\u0442\u0438 \u0448\u0442\u0440\u0430\u0444 ICAC \u0432\u0456\u0434 1\u00a0200\u00a0\u20ac \u0434\u043e 60\u00a0000\u00a0\u20ac \u0430\u0431\u043e \u0434\u043e 300\u00a0000\u00a0\u20ac \u0437\u0430 \u043a\u043e\u0436\u0435\u043d \u0440\u0456\u043a \u0437\u0430\u0442\u0440\u0438\u043c\u043a\u0438, \u044f\u043a\u0449\u043e \u043e\u0431\u0456\u0433 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 6\u00a0000\u00a0000\u00a0\u20ac (\u0441\u0442. 283 LSC).<\/div>\n<p>\u041a\u043e\u043b\u0438 \u0440\u0456\u0447\u043d\u0456 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u0437\u0431\u043e\u0440\u0438 \u0432\u0436\u0435 \u0432\u0456\u0434\u0431\u0443\u043b\u0438\u0441\u044f \u0430\u0431\u043e \u043e\u0442-\u043e\u0442 \u0432\u0456\u0434\u0431\u0443\u0434\u0443\u0442\u044c\u0441\u044f, \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u043a\u0440\u043e\u043a \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 2025 \u0440\u0456\u043a: \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443, \u044f\u043a\u0435 \u0454 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u043c \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. \u042f\u043a\u0449\u043e \u0432\u0438 \u0449\u0435 \u043d\u0435 \u043f\u0440\u043e\u0432\u0435\u043b\u0438 \u0437\u0431\u043e\u0440\u0438, \u0441\u043f\u0435\u0440\u0448\u0443 \u043f\u0440\u043e\u0447\u0438\u0442\u0430\u0439\u0442\u0435 \u043d\u0430\u0448\u0443 \u0441\u0442\u0430\u0442\u0442\u044e \u043f\u0440\u043e <a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/cherhovi-zbory-zatverdzhennya-zvitnosti-30-chervnya\/\">\u0440\u0456\u0447\u043d\u0456 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u0437\u0431\u043e\u0440\u0438 \u0434\u043e 30 \u0447\u0435\u0440\u0432\u043d\u044f<\/a>.<\/p>\n<h2>\u0421\u0442\u0440\u043e\u043a: \u043c\u0456\u0441\u044f\u0446\u044c \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f<\/h2>\n<p>\u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043c\u0456\u0441\u044f\u0446\u044f \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u0438 \u0457\u0457 \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0437\u0430 \u043c\u0456\u0441\u0446\u0435\u0437\u043d\u0430\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 (\u0441\u0442. 279.1 \u0417\u0430\u043a\u043e\u043d\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u043f\u0440\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, LSC). \u0421\u0442\u0440\u043e\u043a \u043e\u0431\u0447\u0438\u0441\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0434\u0430\u0442\u0438 \u0437\u0431\u043e\u0440\u0456\u0432, \u044f\u043a\u0456 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0430 \u043d\u0435 \u0432\u0456\u0434 \u0434\u0430\u0442\u0438 \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u043e\u043a\u0443 \u0447\u0438 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u0422\u043e\u043c\u0443, \u044f\u043a\u0449\u043e \u0437\u0431\u043e\u0440\u0438 \u0437\u0430\u0442\u0440\u0438\u043c\u0443\u044e\u0442\u044c\u0441\u044f, \u0437\u0430\u0442\u0440\u0438\u043c\u0443\u0454\u0442\u044c\u0441\u044f \u0439 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443, \u0445\u043e\u0447\u0430 \u0437\u0431\u043e\u0440\u0438, \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0456 \u0437 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f\u043c \u0441\u0442\u0440\u043e\u043a\u0443, \u0454 \u0434\u0456\u0439\u0441\u043d\u0438\u043c\u0438 (\u0441\u0442. 164.2 LSC).<\/p>\n<p>\u0414\u043b\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u0445 \u0443 \u043f\u0440\u043e\u0432\u0456\u043d\u0446\u0456\u0457 \u0410\u043b\u0456\u043a\u0430\u043d\u0442\u0435, \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u0438\u043c \u0454 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u0439 \u0440\u0435\u0454\u0441\u0442\u0440 \u0410\u043b\u0456\u043a\u0430\u043d\u0442\u0435.<\/p>\n<h2>\u042f\u043a\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u043f\u043e\u0434\u0430\u044e\u0442\u044c\u0441\u044f<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442<\/th>\n<th>\u041a\u043e\u043b\u0438 \u043f\u043e\u0434\u0430\u0454\u0442\u044c\u0441\u044f<\/th>\n<th>\u041d\u043e\u0440\u043c\u0430<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0417\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u0438\u0439 \u0432\u0438\u0442\u044f\u0433 \u0456\u0437 \u0440\u0456\u0448\u0435\u043d\u044c \u0437\u0431\u043e\u0440\u0456\u0432 \u043f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0443<\/td>\n<td>\u0417\u0430\u0432\u0436\u0434\u0438<\/td>\n<td>\u0421\u0442. 279.1 LSC<\/td>\n<\/tr>\n<tr>\n<td>\u041f\u0440\u0438\u043c\u0456\u0440\u043d\u0438\u043a \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437 \u043d\u0430\u043b\u0435\u0436\u043d\u0438\u043c\u0438 \u043f\u0456\u0434\u043f\u0438\u0441\u0430\u043c\u0438<\/td>\n<td>\u0417\u0430\u0432\u0436\u0434\u0438<\/td>\n<td>\u0421\u0442. 279.1 LSC<\/td>\n<\/tr>\n<tr>\n<td>\u041a\u043e\u043d\u0441\u043e\u043b\u0456\u0434\u043e\u0432\u0430\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c<\/td>\n<td>\u042f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0457\u0457 \u0441\u043a\u043b\u0430\u0434\u0430\u0454<\/td>\n<td>\u0421\u0442. 279.1 LSC<\/td>\n<\/tr>\n<tr>\n<td>\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f (\u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u043f\u0440\u043e \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e, \u044f\u043a\u0449\u043e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e)<\/td>\n<td>\u042f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0435 \u0439\u043e\u0433\u043e \u0441\u043a\u043b\u0430\u0434\u0430\u0442\u0438<\/td>\n<td>\u0421\u0442. 279.1 LSC<\/td>\n<\/tr>\n<tr>\n<td>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/td>\n<td>\u042f\u043a\u0449\u043e \u0430\u0443\u0434\u0438\u0442 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0438\u0439, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u043d\u0430 \u0432\u0438\u043c\u043e\u0433\u0443 \u043c\u0456\u043d\u043e\u0440\u0438\u0442\u0430\u0440\u043d\u0438\u0445 \u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0456\u0432 \u0430\u0431\u043e \u0434\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u0456\u0437 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u043c \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/td>\n<td>\u0421\u0442. 279.1 LSC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u042f\u043a\u0449\u043e \u044f\u043a\u0438\u0439\u0441\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u043e \u0432 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0456\u0439 \u0444\u043e\u0440\u043c\u0456, \u0446\u0435 \u0441\u043b\u0456\u0434 \u0437\u0430\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0443 \u0432\u0438\u0442\u044f\u0433\u0443 \u0437 \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044f\u043c \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0438 (\u0441\u0442. 279.2 LSC). \u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043c\u0430\u0454 \u0437\u0431\u0456\u0433\u0430\u0442\u0438\u0441\u044f \u0437\u0456 \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u043e\u044e \u0456, \u044f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442, \u0437 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u043e\u044e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c: \u0437\u0432\u0456\u0434\u0441\u0438 \u0432\u0430\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043d\u0435 \u0432\u043d\u043e\u0441\u0438\u0442\u0438 \u0437\u043c\u0456\u043d \u0432 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u043c\u043e\u043c\u0435\u043d\u0442, \u044f\u043a \u043c\u0438 \u043f\u043e\u044f\u0441\u043d\u044e\u0454\u043c\u043e \u0432 \u0441\u0442\u0430\u0442\u0442\u0456 <a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/zvitnist-2025-perevirka-pered-zboramy\/\">\u0449\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u0443 \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u0456\u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0435\u0440\u0435\u0434 \u0441\u043a\u043b\u0438\u043a\u0430\u043d\u043d\u044f\u043c \u0437\u0431\u043e\u0440\u0456\u0432<\/a>.<\/p>\n<h2>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u043e\u043c \u0456 \u043f\u0443\u0431\u043b\u0456\u0447\u043d\u0456\u0441\u0442\u044c<\/h2>\n<p>\u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043f&#8217;\u044f\u0442\u043d\u0430\u0434\u0446\u044f\u0442\u0438 \u0434\u043d\u0456\u0432 \u0432\u0456\u0434 \u0434\u0430\u0442\u0438 \u0437\u0430\u043f\u0438\u0441\u0443 \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454, \u0447\u0438 \u0454 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0442\u0438\u043c\u0438, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0437\u0430\u043a\u043e\u043d, \u0447\u0438 \u043d\u0430\u043b\u0435\u0436\u043d\u043e \u0457\u0445 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0438 \u0437\u0431\u043e\u0440\u0438 \u0456 \u0447\u0438 \u043c\u0456\u0441\u0442\u044f\u0442\u044c \u0432\u043e\u043d\u0438 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0456 \u043f\u0456\u0434\u043f\u0438\u0441\u0438. \u042f\u043a\u0449\u043e \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0456\u0432 \u043d\u0435 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e, \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0432\u0432\u0430\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u043e\u0434\u0430\u043d\u043e\u044e; \u044f\u043a\u0449\u043e \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u044e\u0442\u044c\u0441\u044f \u044f\u043a \u0434\u0435\u0444\u0435\u043a\u0442\u043d\u0456 \u0442\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u044c \u0432\u0438\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044f (\u0441\u0442. 280.1 LSC). \u041f\u0456\u0441\u043b\u044f \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0431\u0443\u0434\u044c-\u044f\u043a\u0430 \u043e\u0441\u043e\u0431\u0430 \u043c\u043e\u0436\u0435 \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0437 \u0420\u0435\u0454\u0441\u0442\u0440\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u0440\u043e \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c (\u0441\u0442. 281 LSC), \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u043a\u043b\u0456\u0454\u043d\u0442\u0438, \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0438 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438.<\/p>\n<h2>\u041f\u0435\u0440\u0448\u0438\u0439 \u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a: \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443<\/h2>\n<p>\u042f\u043a\u0449\u043e \u043e\u0440\u0433\u0430\u043d \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0435 \u043f\u043e\u0434\u0430\u0432 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0443 \u0441\u0442\u0440\u043e\u043a, \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u043d\u0435 \u0432\u043d\u043e\u0441\u0438\u0442\u044c\u0441\u044f \u0436\u043e\u0434\u0435\u043d \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0449\u043e\u0434\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0434\u043e\u043a\u0438 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0442\u0440\u0438\u0432\u0430\u0454 (\u0441\u0442. 282.1 LSC). \u0426\u0435 \u043c\u043e\u0436\u0435 \u0437\u0430\u0431\u043b\u043e\u043a\u0443\u0432\u0430\u0442\u0438 \u0442\u0430\u043a\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457, \u044f\u043a \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443, \u0437\u043c\u0456\u043d\u0430 \u043c\u0456\u0441\u0446\u0435\u0437\u043d\u0430\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u0447\u0438 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043d\u043e\u0432\u0438\u0445 \u0447\u043b\u0435\u043d\u0456\u0432 \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f.<\/p>\n<p>\u0417\u0430\u043a\u043e\u043d \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u0432\u0438\u043d\u044f\u0442\u043a\u0438 \u0434\u043b\u044f \u0434\u0435\u044f\u043a\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 (\u0441\u0442. 282.2 LSC):<\/p>\n<ul>\n<li>\u041f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u044c \u0430\u0431\u043e \u0432\u0456\u0434\u0441\u0442\u0430\u0432\u043a\u0430 \u0447\u043b\u0435\u043d\u0456\u0432 \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0456\u0432, \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0456\u0432 \u0447\u0438 \u043b\u0456\u043a\u0432\u0456\u0434\u0430\u0442\u043e\u0440\u0456\u0432.<\/li>\n<li>\u0412\u0456\u0434\u043a\u043b\u0438\u043a\u0430\u043d\u043d\u044f \u0434\u043e\u0432\u0456\u0440\u0435\u043d\u043e\u0441\u0442\u0435\u0439 \u0430\u0431\u043e \u0432\u0456\u0434\u043c\u043e\u0432\u0430 \u0432\u0456\u0434 \u043d\u0438\u0445.<\/li>\n<li>\u041b\u0456\u043a\u0432\u0456\u0434\u0430\u0446\u0456\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043b\u0456\u043a\u0432\u0456\u0434\u0430\u0442\u043e\u0440\u0456\u0432.<\/li>\n<li>\u0417\u0430\u043f\u0438\u0441\u0438, \u0432\u043d\u0435\u0441\u0435\u043d\u0456 \u0437\u0430 \u0440\u043e\u0437\u043f\u043e\u0440\u044f\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u0441\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0430\u0431\u043e \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043e\u0440\u0433\u0430\u043d\u0443.<\/li>\n<\/ul>\n<h2>\u0414\u0440\u0443\u0433\u0438\u0439 \u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a: \u0448\u0442\u0440\u0430\u0444 ICAC<\/h2>\n<p>\u041f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043c\u043e\u0436\u0435 \u0442\u0430\u043a\u043e\u0436 \u043f\u0440\u0438\u0437\u0432\u0435\u0441\u0442\u0438 \u0434\u043e \u0448\u0442\u0440\u0430\u0444\u0443 \u0434\u043b\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u044f\u043a\u0438\u0439 \u043d\u0430\u043a\u043b\u0430\u0434\u0430\u0454 \u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ICAC) \u2014 \u043e\u0440\u0433\u0430\u043d \u043d\u0430\u0433\u043b\u044f\u0434\u0443 \u0437\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u2014 \u043f\u0456\u0441\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f (\u0441\u0442. 283 LSC):<\/p>\n<ul>\n<li><strong>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0441\u0443\u043c\u0430:<\/strong> \u0432\u0456\u0434 1\u00a0200\u00a0\u20ac \u0434\u043e 60\u00a0000\u00a0\u20ac.<\/li>\n<li><strong>\u0422\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0430\u0431\u043e \u0433\u0440\u0443\u043f\u0438 \u0437 \u0440\u0456\u0447\u043d\u0438\u043c \u043e\u0431\u0456\u0433\u043e\u043c \u043f\u043e\u043d\u0430\u0434 6\u00a0000\u00a0000\u00a0\u20ac:<\/strong> \u0432\u0435\u0440\u0445\u043d\u044f \u043c\u0435\u0436\u0430 \u0448\u0442\u0440\u0430\u0444\u0443 \u0437\u0440\u043e\u0441\u0442\u0430\u0454 \u0434\u043e 300\u00a0000\u00a0\u20ac \u0437\u0430 \u043a\u043e\u0436\u0435\u043d \u0440\u0456\u043a \u0437\u0430\u0442\u0440\u0438\u043c\u043a\u0438.<\/li>\n<li><strong>\u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0440\u043e\u0437\u043c\u0456\u0440\u0443:<\/strong> \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0440\u043e\u0437\u043c\u0456\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0437\u0430 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 \u0442\u0430 \u043e\u0431\u0441\u044f\u0433\u043e\u043c \u043f\u0440\u043e\u0434\u0430\u0436\u0456\u0432 \u0437\u0430 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u0440\u0456\u043a, \u0437\u0430\u0434\u0435\u043a\u043b\u0430\u0440\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c; \u044f\u043a\u0449\u043e \u0442\u0430\u043a\u0438\u0445 \u0434\u0430\u043d\u0438\u0445 \u043d\u0435\u043c\u0430\u0454, \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0440\u043e\u0437\u043c\u0456\u0440 \u0441\u0442\u0430\u0442\u0443\u0442\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443.<\/li>\n<li><strong>\u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f:<\/strong> \u044f\u043a\u0449\u043e \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u043d\u043e \u0434\u043e \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043d\u0430\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u0441\u0430\u043d\u043a\u0446\u0456\u0439, \u0441\u0430\u043d\u043a\u0446\u0456\u044e \u043d\u0430\u043a\u043b\u0430\u0434\u0430\u044e\u0442\u044c \u0443 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u0442\u0430 \u0437\u043c\u0435\u043d\u0448\u0443\u044e\u0442\u044c \u043d\u0430 50\u00a0%.<\/li>\n<li><strong>\u0421\u0442\u0440\u043e\u043a \u0434\u0430\u0432\u043d\u043e\u0441\u0442\u0456:<\/strong> \u0441\u0442\u0440\u043e\u043a \u0434\u0430\u0432\u043d\u043e\u0441\u0442\u0456 \u043f\u0440\u0430\u0432\u043e\u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u2014 \u0442\u0440\u0438 \u0440\u043e\u043a\u0438.<\/li>\n<\/ul>\n<p>\u042f\u043a\u0449\u043e \u0441\u0442\u0440\u043e\u043a \u0443\u0436\u0435 \u043f\u0440\u043e\u043f\u0443\u0449\u0435\u043d\u043e, \u0432\u0430\u0440\u0442\u043e \u044f\u043a\u043d\u0430\u0439\u0448\u0432\u0438\u0434\u0448\u0435 \u0432\u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u0442\u0438 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e.<\/p>\n<h2>\u041f\u043e\u0448\u0438\u0440\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f<\/h2>\n<h3>\u0427\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430, \u044f\u043a\u0449\u043e \u0430\u0443\u0434\u0438\u0442 \u0434\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u0438\u0439?<\/h3>\n<p>\u041b\u0438\u0448\u0435 \u044f\u043a\u0449\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u043e \u0432 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u0440\u0435\u0454\u0441\u0442\u0440\u0456. \u0412 \u0456\u043d\u0448\u0438\u0445 \u0432\u0438\u043f\u0430\u0434\u043a\u0430\u0445 \u0434\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0437\u0430\u043a\u043e\u043d \u043d\u0435 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0437\u0432\u0456\u0442 (\u0441\u0442. 279.1 LSC).<\/p>\n<h3>\u0429\u043e \u0431\u0443\u0434\u0435, \u044f\u043a\u0449\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440 \u0432\u0438\u044f\u0432\u0438\u0442\u044c \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438?<\/h3>\n<p>\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u043d\u0435 \u0432\u0432\u0430\u0436\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u043f\u043e\u0434\u0430\u043d\u043e\u044e, \u0434\u043e\u043a\u0438 \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438 \u043d\u0435 \u0431\u0443\u0434\u0435 \u0443\u0441\u0443\u043d\u0443\u0442\u043e, \u0430\u0434\u0436\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u044e\u0442\u044c\u0441\u044f \u044f\u043a \u0434\u0435\u0444\u0435\u043a\u0442\u043d\u0456 (\u0441\u0442. 280.1 LSC). \u0412\u0430\u0440\u0442\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0456\u0437 \u0437\u0430\u043f\u0430\u0441\u043e\u043c \u0447\u0430\u0441\u0443, \u0449\u043e\u0431 \u043c\u0430\u0442\u0438 \u0437\u043c\u043e\u0433\u0443 \u0432\u0438\u043f\u0440\u0430\u0432\u0438\u0442\u0438 \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438 \u0432 \u043c\u0435\u0436\u0430\u0445 \u0441\u0442\u0440\u043e\u043a\u0443.<\/p>\n<h3>\u0427\u0438 \u043c\u043e\u0436\u043d\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u043d\u043e\u0432\u043e\u0433\u043e \u0447\u043b\u0435\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043a\u043e\u043b\u0438 \u0440\u0435\u0454\u0441\u0442\u0440 \u0437\u0430\u043a\u0440\u0438\u0442\u043e?<\/h3>\n<p>\u0417\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0443\u043d\u0435\u043c\u043e\u0436\u043b\u0438\u0432\u043b\u044e\u0454 \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0437\u0430 \u0432\u0438\u043d\u044f\u0442\u043a\u0430\u043c\u0438 \u0441\u0442. 282.2 LSC, \u0441\u0435\u0440\u0435\u0434 \u044f\u043a\u0438\u0445 \u0454 \u043f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u044c \u0430\u0431\u043e \u0432\u0456\u0434\u0441\u0442\u0430\u0432\u043a\u0430 \u0447\u043b\u0435\u043d\u0456\u0432 \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u0430\u043b\u0435 \u043d\u0435 \u0457\u0445 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f. \u0420\u043e\u0437\u0443\u043c\u043d\u0456\u0448\u0435 \u0441\u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c.<\/p>\n<h2>\u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0456 \u0434\u0436\u0435\u0440\u0435\u043b\u0430<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0437\u0432\u0435\u0434\u0435\u043d\u0430 \u0440\u0435\u0434\u0430\u043a\u0446\u0456\u044f (BOE): \u0441\u0442. 164, 279, 280, 281, 282 \u0456 283<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/\" target=\"_blank\" rel=\"noopener\">\u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ICAC)<\/a><\/li>\n<li><a href=\"https:\/\/www.registradores.org\/\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u043b\u0435\u0433\u0456\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u0456\u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (Colegio de Registradores)<\/a><\/li>\n<\/ul>\n<p>\u042f\u043a\u0449\u043e \u0432\u0430\u0448\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442, \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043c\u0430\u0454 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438\u0441\u044f \u0440\u0430\u0437\u043e\u043c \u0437\u0456 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044e: \u043e\u0437\u043d\u0430\u0439\u043e\u043c\u0442\u0435\u0441\u044f \u0437 \u043d\u0430\u0448\u043e\u044e \u043f\u043e\u0441\u043b\u0443\u0433\u043e\u044e <a href=\"https:\/\/www.controlaudit.es\/uk\/posluhy\/audyt-richnoyi-zvitnosti\/\">\u0430\u0443\u0434\u0438\u0442\u0443 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/a>. \u042f\u043a\u0449\u043e \u0432\u0430\u043c \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u0430\u0431\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u044f\u043a\u0443 \u0432\u0438 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u0435, \u043c\u0438 \u0434\u043e\u043f\u043e\u043c\u043e\u0436\u0435\u043c\u043e \u0437\u0456 <a href=\"https:\/\/www.controlaudit.es\/uk\/posluhy\/skladannya-richnoyi-zvitnosti\/\">\u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f\u043c \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/a>. \u041c\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e \u0437 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430\u043c\u0438 \u0437 \u0443\u0441\u0456\u0454\u0457 \u043f\u0440\u043e\u0432\u0456\u043d\u0446\u0456\u0457, \u043f\u0440\u043e \u0449\u043e \u0440\u043e\u0437\u043f\u043e\u0432\u0456\u0434\u0430\u0454\u043c\u043e \u043d\u0430 \u0441\u0442\u043e\u0440\u0456\u043d\u0446\u0456 <a href=\"https:\/\/www.controlaudit.es\/uk\/audytory-alikante\/\">\u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0438 \u0432 \u0410\u043b\u0456\u043a\u0430\u043d\u0442\u0435<\/a>. <a href=\"https:\/\/www.controlaudit.es\/uk\/kontakty\/\">\u0417\u0432&#8217;\u044f\u0436\u0456\u0442\u044c\u0441\u044f \u0437 \u043d\u0430\u043c\u0438<\/a>, \u044f\u043a\u0449\u043e \u043c\u0430\u0454\u0442\u0435 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n<p>\u0410 \u044f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0432\u0436\u0435 \u0431\u0430\u0433\u0430\u0442\u043e \u0440\u043e\u043a\u0456\u0432 \u043d\u0435 \u0432\u0435\u0434\u0435 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0439 \u043d\u0435 \u043f\u043e\u0434\u0430\u0454 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c? \u041c\u0438 \u0430\u043d\u0430\u043b\u0456\u0437\u0443\u0454\u043c\u043e \u0434\u0430\u043d\u0456 Iberinform \u0456 \u0440\u0438\u0437\u0438\u043a\u0438 \u0434\u043b\u044f \u0447\u043b\u0435\u043d\u0456\u0432 \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432 \u0441\u0442\u0430\u0442\u0442\u0456 \u043f\u0440\u043e <a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/neaktyvni-tovarystva-bez-podannya-zvitnosti\/\">\u043c\u0430\u0439\u0436\u0435 \u0434\u0432\u0430 \u043c\u0456\u043b\u044c\u0439\u043e\u043d\u0438 \u043d\u0435\u0430\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432, \u044f\u043a\u0456 \u043d\u0435 \u043f\u043e\u0434\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c<\/a>.<\/p>\n<p class=\"ca-note\">\u0421\u0442\u0430\u0442\u0442\u044e \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u043b\u0430 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0430 \u043a\u043e\u043c\u0430\u043d\u0434\u0430 Controlaudit. \u041e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u043e 23.06.2026. \u041f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u043e 08.10.2026. \u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b \u043c\u0430\u0454 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0439 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440 \u0456 \u043d\u0435 \u0437\u0430\u043c\u0456\u043d\u044e\u0454 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u0457 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u0432\u0430\u0448\u043e\u0457 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0429\u043e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u0438 \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 2025 \u0440\u0456\u043a, \u0443 \u044f\u043a\u0438\u0439 \u0441\u0442\u0440\u043e\u043a \u0456 \u0449\u043e \u0431\u0443\u0434\u0435, \u044f\u043a\u0449\u043e \u0446\u044c\u043e\u0433\u043e \u043d\u0435 \u0437\u0440\u043e\u0431\u0438\u0442\u0438: \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443, \u0432\u0438\u043d\u044f\u0442\u043a\u0438 \u0442\u0430 \u0440\u0435\u0436\u0438\u043c \u0441\u0430\u043d\u043a\u0446\u0456\u0439 ICAC.<\/p>\n","protected":false},"author":1,"featured_media":425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456: \u0441\u0442\u0440\u043e\u043a, \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438","ca_meta_desc":"\u041c\u0456\u0441\u044f\u0447\u043d\u0438\u0439 \u0441\u0442\u0440\u043e\u043a \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0434\u043b\u044f \u043f\u043e\u0434\u0430\u043d\u043d\u044f, \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438 ICAC \u0432\u0456\u0434 1\u00a0200\u00a0\u20ac \u0434\u043e 60\u00a0000\u00a0\u20ac \u0456 \u0431\u0456\u043b\u044c\u0448\u0435 \u0437\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[143],"tags":[],"class_list":["post-1548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audyt-zvitnosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u043e\u0434\u0430\u043d\u043d\u044f 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\u0441\u0442\u0440\u043e\u043a \u0456 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u0429\u043e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u0438 \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 2025 \u0440\u0456\u043a, \u0443 \u044f\u043a\u0438\u0439 \u0441\u0442\u0440\u043e\u043a \u0456 \u0449\u043e \u0431\u0443\u0434\u0435, \u044f\u043a\u0449\u043e \u0446\u044c\u043e\u0433\u043e \u043d\u0435 \u0437\u0440\u043e\u0431\u0438\u0442\u0438: \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0443, \u0432\u0438\u043d\u044f\u0442\u043a\u0438 \u0442\u0430 \u0440\u0435\u0436\u0438\u043c \u0441\u0430\u043d\u043a\u0446\u0456\u0439 ICAC.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/uk\/blog\/podannya-zvitnosti-torhovelnyy-reyestr-strok\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-23T09:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-20T07:34:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/deposito-cuentas-registro-mercantil-plazo-cierre-registral.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" 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