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Date: Fri, 14 Feb 2025 18:31:46 +0300
MIME-Version: 1.0
Content-Type: multipart/alternative; boundary="09a3a2e5ea2e00bb9832e4df2ae0166a73"
DKIM-Signature: v=1; c=relaxed/relaxed; a=rsa-sha256; s=mail; d=remontola.ru;
t=1739547106; h=message-id:from:to:subject:date:mime-version;
bh=TVrCG3q9YhXK2N1dL8Q7VWMkv/4EW1ZxaCo7dhI3hq8=;
b=tuDG3YIVNMNxNbxenXPNhCLKij/AEWbApdGqgDoNHo4nlQNkMViwGvRJdku66Ad08NsRO9mT
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Content preview: НДС Введение НДС для упрощенцев
сразу вызвало множество вопросов у бухгалтеров:
Как считать НДС на упрощенной системе в
2025 году?
Content analysis details: (7.3 points, 8.0 required)
pts rule name description
---- ---------------------- --------------------------------------------------
1.3 RCVD_IN_BL_SPAMCOP_NET RBL: Received via a relay in
bl.spamcop.net
[Blocked - see <https://www.spamcop.net/bl.shtml?176.98.189.67>]
1.2 URIBL_ABUSE_SURBL Contains an URL listed in the ABUSE SURBL
blocklist
[URIs: remontola.ru]
0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was
blocked. See
http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
for more information.
[URIs: remontola.ru]
0.0 RCVD_IN_VALIDITY_SAFE_BLOCKED RBL: ADMINISTRATOR NOTICE: The
query to Validity was blocked. See
https://knowledge.validity.com/hc/en-us/articles/20961730681243
for more information.
[176.98.189.67 listed in sa-trusted.bondedsender.org]
0.0 RCVD_IN_VALIDITY_RPBL_BLOCKED RBL: ADMINISTRATOR NOTICE: The
query to Validity was blocked. See
https://knowledge.validity.com/hc/en-us/articles/20961730681243
for more information.
[176.98.189.67 listed in bl.score.senderscore.com]
-0.0 SPF_PASS SPF: sender matches SPF record
0.0 HTML_MESSAGE BODY: HTML included in message
0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily
valid
-0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from
author's domain
-0.1 DKIM_VALID_EF Message has a valid DKIM or DK signature from
envelope-from domain
-0.1 DKIM_VALID Message has at least one valid DKIM or DK signature
1.8 PYZOR_CHECK Listed in Pyzor
(https://pyzor.readthedocs.io/en/latest/)
0.0 FSL_BULK_SIG Bulk signature with no Unsubscribe
2.1 FREEMAIL_FORGED_REPLYTO Freemail in Reply-To, but not From
1.0 FREEMAIL_REPLYTO Reply-To/From or Reply-To/body contain
different freemails
X-Spam-Flag: NO
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=D0=9C=D0=B0=D1=82=D0=B5=D1=80=D0=B8=D0=B0=D0=BB=D1=8C=D0=BD=D1=8B=D0=B5 =
=D1=80=D0=B0=D1=81=D1=85=D0=BE=D0=B4=D1=8B =D0=B8 =D1=80=D0=B0=D1=81=D1=85=
=D0=BE=D0=B4=D1=8B =D0=BD=D0=B0 =D0=BE=D0=BF=D0=BB=D0=B0=D1=82=D1=83 =D1=82=
=D1=80=D1=83=D0=B4=D0=B0.
=D0=9D=D0=B0=D0=BB=D0=BE=D0=B3 =D0=BD=D0=B0 =D0=B8=D0=BC=D1=83=D1=89=D0=B5=
=D1=81=D1=82=D0=B2=D0=BE: =D0=9D=D0=BE=D0=B2=D0=BE=D0=B5 =D0=B2 =D0=B3=D0=
=BB=D0=B0=D0=B2=D0=B5 30 =D0=9D=D0=9A =D0=A0=D0=A4 =D0=B2 2025 =D0=B3=D0=BE=
=D0=B4=D1=83 =D0=9B=D1=8C=D0=B3=D0=BE=D1=82=D1=8B =D0=BE=D1=80=D0=B3=D0=B0=
=D0=BD=D0=B8=D0=B7=D0=B0=D1=86=D0=B8=D1=8F=D0=BC =D1=8D=D0=BB=D0=B5=D0=BA=
=D1=82=D1=80=D0=BE=D1=8D=D0=BD=D0=B5=D1=80=D0=B3=D0=B5=D1=82=D0=B8=D0=BA=D0=
=B8
=D0=91=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=B8=D0=
=B9 =D1=83=D1=87=D0=B5=D1=82 =D0=B8 =D0=BD=D0=B0=D0=BB=D0=BE=D0=B3=D0=BE=D0=
=BE=D0=B1=D0=BB=D0=BE=D0=B6=D0=B5=D0=BD=D0=B8=D0=B5 =D0=BF=D0=BE =D1=81=D1=
=80=D0=B5=D0=B4=D0=BD=D0=B5=D0=B3=D0=BE=D0=B4=D0=BE=D0=B2=D0=BE=D0=B9 =D1=
=81=D1=82=D0=BE=D0=B8=D0=BC=D0=BE=D1=81=D1=82=D0=B8 =D0=94=D0=B2=D0=B8=D0=
=B6=D0=B8=D0=BC=D0=BE=D0=B5 =D0=B8 =D0=BD=D0=B5=D0=B4=D0=B2=D0=B8=D0=B6=D0=
=B8=D0=BC=D0=BE=D0=B5 =D0=B8=D0=BC=D1=83=D1=89=D0=B5=D1=81=D1=82=D0=B2=D0=
=BE.
=D0=9E=D1=82=D0=B2=D0=B5=D1=82=D1=8B =D0=BD=D0=B0 =D0=B2=D0=BE=D0=BF=D1=80=
=D0=BE=D1=81=D1=8B =D0=BF=D0=BE =D1=82=D0=B5=D0=BC=D0=B5 =D1=81=D0=B5=D0=BC=
=D0=B8=D0=BD=D0=B0=D1=80=D0=B0 =D0=B8 =D0=BF=D0=BE =D0=B1=D1=83=D1=85=D0=B3=
=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=BC=D1=83 =D1=83=D1=87=
=D0=B5=D1=82=D1=83
=D0=A1=D1=82=D0=BE=D0=B8=D0=BC=D0=BE=D1=81=D1=82=D1=8C 10 500 =D1=80=D1=83=
=D0=B1. =D0=9E=D1=87=D0=BD=D0=BE 11500 =D1=80=D1=83=D0=B1.
4 =D0=BC=D0=B0=D1=80=D1=82=D0=B0=C2=A0 2025 =D0=B3. =D0=9E=D1=87=D0=BD=D0=
=BE =D0=B8 =D0=BE=D0=BD=D0=BB=D0=B0=D0=B9=D0=BD
=D0=9D=D0=BE=D0=B2=D1=8B=D0=B5 =D0=BF=D1=80=D0=B0=D0=B2=D0=B8=D0=BB=D0=B0=
=D1=81=D0=BE=D1=81=D1=82=D0=B0=D0=B2=D0=BB=D0=B5=D0=BD=D0=B8=D1=8F =D0=B1=
=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=B9 =
=D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 =E2=80=93 =D0=
=A4=D0=A1=D0=91=D0=A3 4/2023
=D0=9D=D0=BE=D0=B2=D1=8B=D0=B9 =D1=81=D1=82=D0=B0=D0=BD=D0=B4=D0=B0=D1=80=
=D1=82=C2=A0 =D0=BF=D1=80=D0=B8=D0=BC=D0=B5=D0=BD=D1=8F=D0=B5=D1=82=D1=81=
=D1=8F =D1=81 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8=
=D0=B7=D0=B0 2025 =D0=B3=D0=BE=D0=B4, =D1=81=D0=BB=D0=B5=D0=B4=D0=BE=D0=B2=
=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D0=BE =D0=BF=D0=BE=D0=BA=D0=B0=D0=B7=
=D0=B0=D1=82=D0=B5=D0=BB=D0=B8 2023 =D0=B8 2024 =D0=B3=D0=BE=D0=B4=D0=BE=D0=
=B2 =D0=B1=D1=83=D0=B4=D1=83=D1=82 =D1=81=D1=80=D0=B0=D0=B2=D0=BD=D0=B8=D1=
=82=D0=B5=D0=BB=D1=8C=D0=BD=D1=8B=D0=BC=D0=B8 =D0=BF=D0=B5=D1=80=D0=B8=D0=
=BE=D0=B4=D0=B0=D0=BC=D0=B8.=C2=A0 =D0=9D=D0=B0 =D1=81=D0=B5=D0=BC=D0=B8=D0=
=BD=D0=B0=D1=80=D0=B5 =D0=B1=D1=83=D0=B4=D0=B5=D1=82 =D1=80=D0=B0=D1=81=D1=
=81=D0=BC=D0=BE=D1=82=D1=80=D0=B5=D0=BD=D1=8B =D0=B2=D0=BE=D0=BF=D1=80=D0=
=BE=D1=81=D1=8B, =D0=BA=D0=BE=D1=82=D0=BE=D1=80=D1=8B=D0=B5 =D0=BD=D0=B0=D0=
=B4=D0=BE =D1=83=D1=87=D0=B5=D1=81=D1=82=D1=8C =D0=B1=D1=83=D1=85=D0=B3=D0=
=B0=D0=BB=D1=82=D0=B5=D1=80=D1=83 =D1=83=D0=B6=D0=B5 =D1=81=D0=B5=D0=B3=D0=
=BE=D0=B4=D0=BD=D1=8F.
1. =D0=A1=D0=BE=D1=81=D1=82=D0=B0=D0=B2 =D0=B3=D0=BE=D0=B4=D0=BE=D0=B2=D0=
=BE=D0=B9=C2=A0=C2=A0 =D0=B8 =D0=BF=D1=80=D0=BE=D0=BC=D0=B5=D0=B6=D1=83=D1=
=82=D0=BE=D1=87=D0=BD=D0=BE=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=
=BE=D1=81=D1=82=D0=B8
2. =D0=A4=D0=BE=D1=80=D0=BC=D1=8B=C2=A0 =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=
=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=
=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8. =D0=9E=D1=84=D0=BE=D1=80=D0=BC=D0=BB=D0=
=B5=D0=BD=D0=B8=D0=B5 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=
=82=D0=B8.=C2=A0 =D0=9F=D1=80=D0=B0=D0=B2=D0=B8=D0=BB=D0=B0 =D0=BF=D0=BE=D0=
=B4=D0=BF=D0=B8=D1=81=D0=B0=D0=BD=D0=B8=D1=8F =D0=BE=D1=82=D1=87=D0=B5=D1=
=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 3.=D0=A4=D0=BE=D1=80=D0=BC=D0=B8=D1=80=D0=
=BE=D0=B2=D0=B0=D0=BD=D0=B8=D0=B5 =D0=B8=D0=BD=D1=84=D0=BE=D1=80=D0=BC=D0=
=B0=D1=86=D0=B8=D0=B8 =D0=B2 =D1=81=D0=BE=D0=BE=D1=82=D0=B2=D0=B5=D1=82=D1=
=81=D1=82=D0=B2=D0=B8=D0=B8 =D1=81 =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=
=82=D0=B5=D1=80=D1=81=D0=BA=D0=B8=D0=BC=D0=B8 =D1=81=D1=82=D0=B0=D0=BD=D0=
=B4=D0=B0=D1=80=D1=82=D0=B0=D0=BC=D0=B8, =D0=BE=D1=82=D1=80=D0=B0=D1=81=D0=
=BB=D0=B5=D0=B2=D1=8B=D0=BC=D0=B8 =D1=81=D1=82=D0=B0=D0=BD=D0=B4=D0=B0=D1=
=80=D1=82=D0=B0=D0=BC=D0=B8, =D0=B7=D0=B0=D0=BA=D0=BE=D0=BD=D0=BE=D0=BC 4=
02-=D0=A4=D0=97 =C2=AB=D0=9E =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=
=B5=D1=80=D1=81=D0=BA=D0=BE=D0=BC =D1=83=D1=87=D0=B5=D1=82=D0=B5=C2=BB.
4.=D0=A2=D1=80=D0=B5=D0=B1=D0=BE=D0=B2=D0=B0=D0=BD=D0=B8=D1=8F =D0=BA =D0=
=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 =E2=80=93 =D0=B4=
=D0=BE=D1=81=D1=82=D0=BE=D0=B2=D0=B5=D1=80=D0=BD=D0=BE=D1=81=D1=82=D1=8C,=
=C2=A0 =D0=BD=D0=B5=D0=B9=D1=82=D1=80=D0=B0=D0=BB=D1=8C=D0=BD=D0=BE=D1=81=
=D1=82=D1=8C =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D0=B9 =D0=B8=D0=BD=
=D1=84=D0=BE=D1=80=D0=BC=D0=B0=D1=86=D0=B8=D0=B8, =D0=BF=D0=BE=D1=81=D0=BB=
=D0=B5=D0=B4=D0=BE=D0=B2=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D0=BE=D1=81=D1=
=82=D1=8C =D0=BF=D1=80=D0=B5=D0=B4=D1=81=D1=82=D0=B0=D0=B2=D0=BB=D0=B5=D0=
=BD=D0=B8=D1=8F =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=
=B8, =D1=81=D1=80=D0=B0=D0=B2=D0=BD=D0=B8=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D1=
=8B=D0=B5 =D0=BF=D0=BE=D0=BA=D0=B0=D0=B7=D0=B0=D1=82=D0=B5=D0=BB=D1=8F.
5. =D0=9E=D0=BF=D1=80=D0=B5=D0=B4=D0=B5=D0=BB=D0=B5=D0=BD=D0=B8=D0=B5 =D0=
=BE=D0=BF=D0=B5=D1=80=D0=B0=D1=86=D0=B8=D0=BE=D0=BD=D0=BD=D0=BE=D0=B3=D0=BE=
=D1=86=D0=B8=D0=BA=D0=BB=D0=B0.=D0=BC. =D0=A1=D1=82=D1=80=D1=83=D0=BA=D1=
=82=D1=83=D1=80=D0=B0 =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=
=80=D1=81=D0=BA=D0=BE=D0=B3=D0=BE =D0=B1=D0=B0=D0=BB=D0=B0=D0=BD=D1=81=D0=
=B0. =D0=92=D0=BD=D0=B5=D0=BE=D0=B1=D0=BE=D1=80=D0=BE=D1=82=D0=BD=D1=8B=D0=
=B5 =D0=B0=D0=BA=D1=82=D0=B8=D0=B2=D1=8B, =D0=BE=D0=B1=D0=BE=D1=80=D0=BE=D1=
=82=D0=BD=D1=8B=D0=B5=C2=A0 =D0=B0=D0=BA=D1=82=D0=B8=D0=B2=D1=8B,=C2=A0 =D0=
=BA=D0=B0=D0=BF=D0=B8=D1=82=D0=B0=D0=BB =D0=B8 =D0=BE=D0=B1=D1=8F=D0=B7=D0=
=B0=D1=82=D0=B5=D0=BB=D1=8C=D1=81=D1=82=D0=B2=D0=B0. =D0=94=D0=BE=D0=BB=D0=
=B3=D0=BE=D1=81=D1=80=D0=BE=D1=87=D0=BD=D1=8B=D0=B5 =D0=B8 =D0=BA=D1=80=D0=
=B0=D1=82=D0=BA=D0=BE=D1=81=D1=80=D0=BE=D1=87=D0=BD=D1=8B=D0=B5 =D0=BE=D0=
=B1=D1=8F=D0=B7=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D1=81=D1=82=D0=B2=D0=B0 =E2=
=80=93 =D0=BF=D1=80=D0=B0=D0=B2=D0=B8=D0=BB=D0=B0 =D0=BE=D1=82=D1=80=D0=B0=
=D0=B6=D0=B5=D0=BD=D0=B8=D1=8F =D0=B2 =D0=B1=D0=B0=D0=BB=D0=B0=D0=BD=D1=81=
=D0=B5.
6.=D0=9E=D1=82=D1=87=D0=B5=D1=82 =D0=BE =D1=84=D0=B8=D0=BD=D0=B0=D0=BD=D1=
=81=D0=BE=D0=B2=D1=8B=D1=85 =D1=80=D0=B5=D0=B7=D1=83=D0=BB=D1=8C=D1=82=D0=
=B0=D1=82=D0=B0=D1=85. =D0=98=D0=BD=D1=84=D0=BE=D1=80=D0=BC=D0=B0=D1=86=D0=
=B8=D1=8F =D0=BE =D0=BF=D1=80=D0=BE=D0=B4=D0=BE=D0=BB=D0=B6=D0=B0=D1=8E=D1=
=89=D0=B5=D0=B9=D1=81=D1=8F =D0=B8 =D0=BF=D1=80=D0=B5=D0=BA=D1=80=D0=B0=D1=
=89=D0=B0=D0=B5=D0=BC=D0=BE=D0=B9 =D0=B4=D0=B5=D1=8F=D1=82=D0=B5=D0=BB=D1=
=8C=D0=BD=D0=BE=D1=81=D1=82=D0=B8.
7. =D0=92=D0=BE=D0=B7=D0=BC=D0=BE=D0=B6=D0=BD=D0=BE=D1=81=D1=82=D1=8C =D0=
=B7=D0=B0=D1=87=D0=B5=D1=82=D0=B0 =D0=BF=D1=80=D0=BE=D1=87=D0=B8=D1=85 =D0=
=B4=D0=BE=D1=85=D0=BE=D0=B4=D0=BE=D0=B2 =D0=B8 =D1=80=D0=B0=D1=81=D1=85=D0=
=BE=D0=B4=D0=BE=D0=B2.
8. =D0=A1=D0=B2=D0=B5=D0=B4=D0=B5=D0=BD=D0=B8=D1=8F =D0=BE=D0=B1 =D0=B8=D0=
=B7=D0=BC=D0=B5=D0=BD=D0=B5=D0=BD=D0=B8=D0=B8 =D0=BA=D0=B0=D0=BF=D0=B8=D1=
=82=D0=B0=D0=BB=D0=B0- =D0=B8=D0=B7=D0=BC=D0=B5=D0=BD=D0=B5=D0=BD=D0=B8=D0=
=B5 =D1=84=D0=BE=D1=80=D0=BC=D1=8B.
9.=D0=9E=D1=82=D1=87=D0=B5=D1=82 =D0=BE =D0=B4=D0=B2=D0=B8=D0=B6=D0=B5=D0=
=BD=D0=B8=D0=B8 =D0=B4=D0=B5=D0=BD=D0=B5=D0=B6=D0=BD=D1=8B=D1=85 =D1=81=D1=
=80=D0=B5=D0=B4=D1=81=D1=82=D0=B2.
10.=D0=A2=D0=B0=D0=B1=D0=BB=D0=B8=D1=87=D0=BD=D1=8B=D0=B5 =D0=B8 =D1=82=D0=
=B5=D0=BA=D1=81=D1=82=D0=BE=D0=B2=D1=8B=D0=B5 =D0=BF=D0=BE=D1=8F=D1=81=D0=
=BD=D0=B5=D0=BD=D0=B8=D1=8F =E2=80=93 =D0=B7=D0=BD=D0=B0=D1=87=D0=B5=D0=BD=
=D0=B8=D0=B5 =D0=B4=D0=BB=D1=8F =D1=80=D0=B0=D1=81=D0=BA=D1=80=D1=8B=D1=82=
=D0=B8=D1=8F =D0=BF=D0=BE=D0=BA=D0=B0=D0=B7=D0=B0=D1=82=D0=B5=D0=BB=D0=B5=
=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8. =D0=98=
=D0=BD=D1=84=D0=BE=D1=80=D0=BC=D0=B0=D1=86=D0=B8=D1=8F, =D0=BF=D0=BE=D0=B4=
=D0=BB=D0=B5=D0=B6=D0=B0=D1=89=D0=B0=D1=8F =D1=80=D0=B0=D1=81=D0=BA=D1=80=
=D1=8B=D1=82=D0=B8=D1=8E =D0=B2 =D0=BF=D0=BE=D1=8F=D1=81=D0=BD=D0=B5=D0=BD=
=D0=B8=D1=8F=D1=85.
11.=D0=A3=D1=81=D0=BB=D0=BE=D0=B2=D0=B8=D1=8F =D0=B4=D0=BE=D1=81=D1=82=D0=
=BE=D0=B2=D0=B5=D1=80=D0=BD=D0=BE=D1=81=D1=82=D0=B8=C2=A0 =D0=BE=D1=82=D1=
=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 =E2=80=93 =D0=BF=D1=80=D0=B8=
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pan style=3D"mso-spacerun: yes"> </span><o:p></o:p></span></p>
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-SIZE: 12pt">=D0=9D=D0=B0=D0=BB=D0=BE=D0=B3 =D0=BD=D0=B0 =D0=BF=D1=80=D0=B8=
=D0=B1=D1=8B=D0=BB=D1=8C: </span></u><span style=3D"FONT-SIZE: 12pt">=D0=9D=
=D0=BE=D0=B2=D0=BE=D0=B5 =D0=B2 =D0=B3=D0=BB=D0=B0=D0=B2=D0=B5 25 =D0=9D=D0=
=9A =D0=A0=D0=A4 =D1=81 2025 =D0=B3=D0=BE=D0=B4=D0=B0. =D0=9D=D0=BE=D0=B2=
=D0=BE=D0=B2=D0=B2=D0=B5=D0=B4=D0=B5=D0=BD=D0=B8=D1=8F, =D0=BD=D0=B5=D0=B2=
=D1=8B=D0=B3=D0=BE=D0=B4=D0=BD=D1=8B=D0=B5 =D0=BD=D0=B0=D0=BB=D0=BE=D0=B3=
=D0=BE=D0=BF=D0=BB=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D1=89=D0=B8=D0=BA=D0=B0=D0=
=BC.<o:p></o:p></span></p>
<p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><=
u><span style=3D"FONT-SIZE: 12pt">=D0=9E=D1=81=D0=BD=D0=BE=D0=B2=D0=BD=D1=
=8B=D0=B5 =D1=81=D1=80=D0=B5=D0=B4=D1=81=D1=82=D0=B2=D0=B0 =D0=B8 =D0=9D=D0=
=9C=D0=90 =D0=BA=D0=B0=D0=BA =D1=80=D0=B0=D1=81=D1=85=D0=BE=D0=B4.<o:p></=
o:p></span></u></p>
<p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0pt"><=
u><span style=3D"FONT-SIZE: 12pt">=D0=9C=D0=B0=D1=82=D0=B5=D1=80=D0=B8=D0=
=B0=D0=BB=D1=8C=D0=BD=D1=8B=D0=B5 =D1=80=D0=B0=D1=81=D1=85=D0=BE=D0=B4=D1=
=8B =D0=B8 =D1=80=D0=B0=D1=81=D1=85=D0=BE=D0=B4=D1=8B =D0=BD=D0=B0 =D0=BE=
=D0=BF=D0=BB=D0=B0=D1=82=D1=83 =D1=82=D1=80=D1=83=D0=B4=D0=B0. <o:p></o:p=
></span></u></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><u><span style=3D"FONT=
-SIZE: 12pt">=D0=9D=D0=B0=D0=BB=D0=BE=D0=B3 =D0=BD=D0=B0 =D0=B8=D0=BC=D1=83=
=D1=89=D0=B5=D1=81=D1=82=D0=B2=D0=BE: </span></u><span style=3D"FONT-SIZE=
: 12pt">=D0=9D=D0=BE=D0=B2=D0=BE=D0=B5 =D0=B2 =D0=B3=D0=BB=D0=B0=D0=B2=D0=
=B5 30 =D0=9D=D0=9A =D0=A0=D0=A4 =D0=B2 2025 =D0=B3=D0=BE=D0=B4=D1=83 =D0=
=9B=D1=8C=D0=B3=D0=BE=D1=82=D1=8B =D0=BE=D1=80=D0=B3=D0=B0=D0=BD=D0=B8=D0=
=B7=D0=B0=D1=86=D0=B8=D1=8F=D0=BC =D1=8D=D0=BB=D0=B5=D0=BA=D1=82=D1=80=D0=
=BE=D1=8D=D0=BD=D0=B5=D1=80=D0=B3=D0=B5=D1=82=D0=B8=D0=BA=D0=B8 <o:p></o:=
p></span></p>
<p class=3DMsoListParagraphCxSpFirst style=3D"MARGIN: 0cm 0cm 0pt; LINE-H=
EIGHT: normal; mso-add-space: auto"><span style=3D'FONT-SIZE: 12pt; FONT-=
FAMILY: "Times New Roman","serif"'>=D0=91=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=
=82=D0=B5=D1=80=D1=81=D0=BA=D0=B8=D0=B9 =D1=83=D1=87=D0=B5=D1=82 =D0=B8 =D0=
=BD=D0=B0=D0=BB=D0=BE=D0=B3=D0=BE=D0=BE=D0=B1=D0=BB=D0=BE=D0=B6=D0=B5=D0=BD=
=D0=B8=D0=B5 =D0=BF=D0=BE =D1=81=D1=80=D0=B5=D0=B4=D0=BD=D0=B5=D0=B3=D0=BE=
=D0=B4=D0=BE=D0=B2=D0=BE=D0=B9 =D1=81=D1=82=D0=BE=D0=B8=D0=BC=D0=BE=D1=81=
=D1=82=D0=B8 =D0=94=D0=B2=D0=B8=D0=B6=D0=B8=D0=BC=D0=BE=D0=B5 =D0=B8 =D0=BD=
=D0=B5=D0=B4=D0=B2=D0=B8=D0=B6=D0=B8=D0=BC=D0=BE=D0=B5 =D0=B8=D0=BC=D1=83=
=D1=89=D0=B5=D1=81=D1=82=D0=B2=D0=BE.<o:p></o:p></span></p>
<p class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0cm 0cm 0pt; LINE-=
HEIGHT: normal; mso-add-space: auto"><span style=3D'FONT-SIZE: 12pt; FONT=
-FAMILY: "Times New Roman","serif"'>=D0=9E=D1=82=D0=B2=D0=B5=D1=82=D1=8B =
=D0=BD=D0=B0 =D0=B2=D0=BE=D0=BF=D1=80=D0=BE=D1=81=D1=8B =D0=BF=D0=BE =D1=82=
=D0=B5=D0=BC=D0=B5 =D1=81=D0=B5=D0=BC=D0=B8=D0=BD=D0=B0=D1=80=D0=B0 =D0=B8=
=D0=BF=D0=BE =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=
=D0=BA=D0=BE=D0=BC=D1=83 =D1=83=D1=87=D0=B5=D1=82=D1=83<o:p></o:p></span>=
</p>
<p class=3DMsoListParagraphCxSpLast style=3D"MARGIN: 0cm 0cm 0pt; LINE-HE=
IGHT: normal; mso-add-space: auto"><span style=3D'FONT-SIZE: 12pt; FONT-F=
AMILY: "Times New Roman","serif"'>=D0=A1=D1=82=D0=BE=D0=B8=D0=BC=D0=BE=D1=
=81=D1=82=D1=8C <span style=3D"mso-spacerun: yes"> </span>10 500 =D1=
=80=D1=83=D0=B1. <span style=3D"mso-spacerun: yes"> </span><sp=
an style=3D"mso-spacerun: yes"> </span>=D0=9E=D1=87=D0=BD=D0=BE 1150=
0 =D1=80=D1=83=D0=B1.<o:p></o:p></span></p>
<p class=3DMsoNormal style=3D"VERTICAL-ALIGN: baseline; TEXT-ALIGN: cente=
r; MARGIN: 0cm 0cm 0pt" align=3Dcenter><b style=3D"mso-bidi-font-weight: =
normal"><span style=3D"FONT-SIZE: 18pt; mso-bidi-font-size: 14.0pt">4 =D0=
=BC=D0=B0=D1=80=D1=82=D0=B0<span style=3D"mso-spacerun: yes"> </spa=
n>2025 =D0=B3. =D0=9E=D1=87=D0=BD=D0=BE =D0=B8 =D0=BE=D0=BD=D0=BB=D0=B0=D0=
=B9=D0=BD </span></b><span style=3D"FONT-SIZE: 18pt; mso-bidi-font-size: =
14.0pt"><span style=3D"mso-spacerun: yes"> </span><span style=3D=
"mso-font-kerning: 18.0pt"><span style=3D"mso-spacerun: yes"> </span=
></span></span><b><span style=3D"FONT-SIZE: 20pt; mso-font-kerning: 1.0pt=
; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US"><o:p></o=
:p></span></b></p>
<p class=3DMsoNormal style=3D"VERTICAL-ALIGN: baseline; TEXT-ALIGN: cente=
r; MARGIN: 0cm 0cm 0pt" align=3Dcenter><b><span style=3D"FONT-SIZE: 20pt;=
mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; mso-fareast-l=
anguage: EN-US">=D0=9D=D0=BE=D0=B2=D1=8B=D0=B5 =D0=BF=D1=80=D0=B0=D0=B2=D0=
=B8=D0=BB=D0=B0 =D1=81=D0=BE=D1=81=D1=82=D0=B0=D0=B2=D0=BB=D0=B5=D0=BD=D0=
=B8=D1=8F =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=
=BA=D0=BE=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=
=B8 =E2=80=93 =D0=A4=D0=A1=D0=91=D0=A3 4/2023<o:p></o:p></span></b></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><b><span style=3D"FONT=
-SIZE: 12pt; mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; m=
so-fareast-language: EN-US">=D0=9D=D0=BE=D0=B2=D1=8B=D0=B9 =D1=81=D1=82=D0=
=B0=D0=BD=D0=B4=D0=B0=D1=80=D1=82<span style=3D"mso-spacerun: yes"> =
</span>=D0=BF=D1=80=D0=B8=D0=BC=D0=B5=D0=BD=D1=8F=D0=B5=D1=82=D1=81=D1=8F=
=D1=81 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 =D0=B7=
=D0=B0 2025 =D0=B3=D0=BE=D0=B4, =D1=81=D0=BB=D0=B5=D0=B4=D0=BE=D0=B2=D0=B0=
=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D0=BE =D0=BF=D0=BE=D0=BA=D0=B0=D0=B7=D0=B0=
=D1=82=D0=B5=D0=BB=D0=B8 2023 =D0=B8 2024 =D0=B3=D0=BE=D0=B4=D0=BE=D0=B2 =
=D0=B1=D1=83=D0=B4=D1=83=D1=82 =D1=81=D1=80=D0=B0=D0=B2=D0=BD=D0=B8=D1=82=
=D0=B5=D0=BB=D1=8C=D0=BD=D1=8B=D0=BC=D0=B8 =D0=BF=D0=B5=D1=80=D0=B8=D0=BE=
=D0=B4=D0=B0=D0=BC=D0=B8.<span style=3D"mso-spacerun: yes"> </span>=
=D0=9D=D0=B0 =D1=81=D0=B5=D0=BC=D0=B8=D0=BD=D0=B0=D1=80=D0=B5 =D0=B1=D1=83=
=D0=B4=D0=B5=D1=82 =D1=80=D0=B0=D1=81=D1=81=D0=BC=D0=BE=D1=82=D1=80=D0=B5=
=D0=BD=D1=8B =D0=B2=D0=BE=D0=BF=D1=80=D0=BE=D1=81=D1=8B, =D0=BA=D0=BE=D1=82=
=D0=BE=D1=80=D1=8B=D0=B5 =D0=BD=D0=B0=D0=B4=D0=BE =D1=83=D1=87=D0=B5=D1=81=
=D1=82=D1=8C =D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=83=
=D1=83=D0=B6=D0=B5 =D1=81=D0=B5=D0=B3=D0=BE=D0=B4=D0=BD=D1=8F.<o:p></o:p=
></span></b></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><span style=3D"FONT-SI=
ZE: 12pt; mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; mso-=
fareast-language: EN-US">1. =D0=A1=D0=BE=D1=81=D1=82=D0=B0=D0=B2 =D0=B3=D0=
=BE=D0=B4=D0=BE=D0=B2=D0=BE=D0=B9<span style=3D"mso-spacerun: yes"> =
</span>=D0=B8 =D0=BF=D1=80=D0=BE=D0=BC=D0=B5=D0=B6=D1=83=D1=82=D0=BE=
=D1=87=D0=BD=D0=BE=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=
=D1=82=D0=B8 <o:p></o:p></span></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><span style=3D"FONT-SI=
ZE: 12pt; mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; mso-=
fareast-language: EN-US">2. =D0=A4=D0=BE=D1=80=D0=BC=D1=8B<span style=3D"=
mso-spacerun: yes"> </span>=D0=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=
=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=B9 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=
=D0=BE=D1=81=D1=82=D0=B8. =D0=9E=D1=84=D0=BE=D1=80=D0=BC=D0=BB=D0=B5=D0=BD=
=D0=B8=D0=B5 =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8=
.<span style=3D"mso-spacerun: yes"> </span>=D0=9F=D1=80=D0=B0=D0=B2=
=D0=B8=D0=BB=D0=B0 =D0=BF=D0=BE=D0=B4=D0=BF=D0=B8=D1=81=D0=B0=D0=BD=D0=B8=
=D1=8F =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8 3.=D0=
=A4=D0=BE=D1=80=D0=BC=D0=B8=D1=80=D0=BE=D0=B2=D0=B0=D0=BD=D0=B8=D0=B5 =D0=
=B8=D0=BD=D1=84=D0=BE=D1=80=D0=BC=D0=B0=D1=86=D0=B8=D0=B8 =D0=B2 =D1=81=D0=
=BE=D0=BE=D1=82=D0=B2=D0=B5=D1=82=D1=81=D1=82=D0=B2=D0=B8=D0=B8 =D1=81 =D0=
=B1=D1=83=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=B8=D0=BC=
=D0=B8 =D1=81=D1=82=D0=B0=D0=BD=D0=B4=D0=B0=D1=80=D1=82=D0=B0=D0=BC=D0=B8=
, =D0=BE=D1=82=D1=80=D0=B0=D1=81=D0=BB=D0=B5=D0=B2=D1=8B=D0=BC=D0=B8 =D1=81=
=D1=82=D0=B0=D0=BD=D0=B4=D0=B0=D1=80=D1=82=D0=B0=D0=BC=D0=B8, =D0=B7=D0=B0=
=D0=BA=D0=BE=D0=BD=D0=BE=D0=BC 402-=D0=A4=D0=97 =C2=AB=D0=9E =D0=B1=D1=83=
=D1=85=D0=B3=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=BC =D1=83=
=D1=87=D0=B5=D1=82=D0=B5=C2=BB.<o:p></o:p></span></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><span style=3D"FONT-SI=
ZE: 12pt; mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; mso-=
fareast-language: EN-US">4.=D0=A2=D1=80=D0=B5=D0=B1=D0=BE=D0=B2=D0=B0=D0=BD=
=D0=B8=D1=8F =D0=BA =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=
=D0=B8 =E2=80=93 =D0=B4=D0=BE=D1=81=D1=82=D0=BE=D0=B2=D0=B5=D1=80=D0=BD=D0=
=BE=D1=81=D1=82=D1=8C,<span style=3D"mso-spacerun: yes"> </span>=D0=
=BD=D0=B5=D0=B9=D1=82=D1=80=D0=B0=D0=BB=D1=8C=D0=BD=D0=BE=D1=81=D1=82=D1=8C=
=D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D0=B9 =D0=B8=D0=BD=D1=84=D0=BE=
=D1=80=D0=BC=D0=B0=D1=86=D0=B8=D0=B8, =D0=BF=D0=BE=D1=81=D0=BB=D0=B5=D0=B4=
=D0=BE=D0=B2=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D0=BE=D1=81=D1=82=D1=8C =
=D0=BF=D1=80=D0=B5=D0=B4=D1=81=D1=82=D0=B0=D0=B2=D0=BB=D0=B5=D0=BD=D0=B8=D1=
=8F =D0=BE=D1=82=D1=87=D0=B5=D1=82=D0=BD=D0=BE=D1=81=D1=82=D0=B8, =D1=81=D1=
=80=D0=B0=D0=B2=D0=BD=D0=B8=D1=82=D0=B5=D0=BB=D1=8C=D0=BD=D1=8B=D0=B5 =D0=
=BF=D0=BE=D0=BA=D0=B0=D0=B7=D0=B0=D1=82=D0=B5=D0=BB=D1=8F. <span style=3D=
"mso-spacerun: yes"> </span><o:p></o:p></span></p>
<p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 0pt"><span style=3D"FONT-SI=
ZE: 12pt; mso-font-kerning: 1.0pt; mso-fareast-font-family: Calibri; mso-=
fareast-language: EN-US">5. =D0=9E=D0=BF=D1=80=D0=B5=D0=B4=D0=B5=D0=BB=D0=
=B5=D0=BD=D0=B8=D0=B5 =D0=BE=D0=BF=D0=B5=D1=80=D0=B0=D1=86=D0=B8=D0=BE=D0=
=BD=D0=BD=D0=BE=D0=B3=D0=BE =D1=86=D0=B8=D0=BA=D0=BB=D0=B0.=D0=BC. =D0=A1=
=D1=82=D1=80=D1=83=D0=BA=D1=82=D1=83=D1=80=D0=B0 =D0=B1=D1=83=D1=85=D0=B3=
=D0=B0=D0=BB=D1=82=D0=B5=D1=80=D1=81=D0=BA=D0=BE=D0=B3=D0=BE =D0=B1=D0=B0=
=D0=BB=D0=B0=D0=BD=D1=81=D0=B0. =D0=92=D0=BD=D0=B5=D0=BE=D0=B1=D0=BE=D1=80=
=D0=BE=D1=82=D0=BD=D1=8B=D0=B5 =D0=B0=D0=BA=D1=82=D0=B8=D0=B2=D1=8B, =D0=BE=
=D0=B1=D0=BE=D1=80=D0=BE=D1=82=D0=BD=D1=8B=D0=B5<span style=3D"mso-spacer=
un: yes"> </span>=D0=B0=D0=BA=D1=82=D0=B8=D0=B2=D1=8B,<span style=3D=
"mso-spacerun: yes"> </span>=D0=BA=D0=B0=D0=BF=D0=B8=D1=82=D0=B0=D0=
=BB =D0=B8 =D0=BE=D0=B1=D1=8F=D0=B7=D0=B0=D1=82=D0=B5=D0=BB=D1=8C=D1=81=D1=
=82=D0=B2=D0=B0. =D0=94=D0=BE=D0=BB=D0=B3=D0=BE=D1=81=D1=80=D0=BE=D1=87=D0=
=BD=D1=8B=D0=B5 =D0=B8 =D0=BA=D1=80=D0=B0=D1=82=D0=BA=D0=BE=D1=81=D1=80=D0=
=BE=D1=87=D0=BD=D1=8B=D0=B5 =D0=BE=D0=B1=D1=8F=D0=B7=D0=B0=D1=82=D0=B5=D0=
=BB=D1=8C=D1=81=D1=82=D0=B2=D0=B0 =E2=80=93 =D0=BF=D1=80=D0=B0=D0=B2=D0=B8=
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