ࡱ> [=bjbj7ΐΐH9H9FFFFFFFF8FGdF,IM N N$NlO RlT8$hiF0VlOlO0V0VFF N$NHTaaa0VF NF$Na0Vaa= N3F\1Zj0\==F'0V0Va0V0V0V0V0VV_D0V0V0V0V0V0V0V0V0V0V0V0V0V0V0V0VH9( pE:!B0@>A0;BV2AL:0 A5;8I=0 @040 "  #"&/, 70B25@465=0 ?@>B>:>;>< C?>2=>2065=>W >A>18 2V4 21.12.2023 @>:C =0 70:C?V2;N  021:2015 09310000-5  ;5:B@8G=0 5=5@3VO (;5:B@8G=0 5=5@3VO) A<B !B0@89 !0;BV2 2023 N >74V; 1. 030;L=V ?>;>65==O1231"5@<V=8, O:V 26820NBLAO 2 B5=45@=V9 4>:C<5=B0FVW"5=45@=C 4>:C<5=B0FVN @>7@>1;5=> 2V4?>2V4=> 4> 28<>3 0:>=C #:@0W=8  @> ?C1;VG=V 70:C?V2;V 2V4 25.12.2015 @>:C !922  VIII (=040;V  0:>=) B0 >AB0=>28 01V=5BC V=VAB@V2 #:@0W=8 !1178 2V4 12 6>2B=O 2022 @>:C  @> 70B25@465==O >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8  @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O (=040;V - >AB0=>20). "5@<V=8, O:V 28:>@8AB>2CNBLAO 2 FV9 B5=45@=V9 4>:C<5=B0FVW, 26820NBLAO C 7=0G5==V, =02545=><C C 0:>=V B0 >AB0=>2V. A>1;82>ABV 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8  @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O, 70B25@465=V >AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 !1178 2V4 12 6>2B=O 2022 @>:C  =040;V A>1;82>ABV. !B@>:8 B0 B5@<V=8, 287=0G5=V FVTN 4>:C<5=B0FVTN >1G8A;NTBLAO 2 ?>@O4:C, ?5@5410G5=><C AB. 251-255 &82V;L=>3> :>45:AC #:@0W=8. Portable Document Format (PDF)  <V6?;0BD>@<5=89 D>@<0B 5;5:B@>==8E 4>:C<5=BV2 ?@87=0G5=89 4;O ?>40==O ?>;V3@0DVG=>W ?@>4C:FVW 2 5;5:B@>==><C 283;O4V. PDF-D09;  4>:C<5=B O:89 <0T <>6;82VABL 1030B>AB>@V=:>2>3> 4>:C<5=BC 2 >4=><C D09;V, V O:89 ;53:> :>=25@BCTBLAO =0?@8:;04 ?@>3@0<>N Adobe Acrobat 2 Word (DOC, DOCX). #  C4>A:>=0;5=89 5;5:B@>==89 ?V4?8A (01@52V0BC@0).  - :20;VDV:>20=89 5;5:B@>==89 ?V4?8A (01@52V0BC@0).2=D>@<0FVO ?@> 70<>2=8:0 B>@3V22.1?>2=5 =09<5=C20==O!B0@>A0;BV2AL:0 A5;8I=0 @0402.2<VAF57=0E>465==O62560, #:@0W=0, %0@:V2AL:0 >1;0ABL, 'C3CW2AL:89 @09>=, A<B !B0@89 !0;BV2, 2C;. 5@5<>38, 142.3?>A04>20 >A>10 70<>2=8:0, C?>2=>2065=0 74V9A=N20B8 72'O7>: 7 CG0A=8:0<8!<8: 0B0;O, C?>2=>2065=0 >A>10, A?5FV0;VAB  :0B53>@VW 1CE30;B5@AL:>3> 2V44V;C "5;./D0:A: (05741) 61276 e-mail: HYPERLINK "mailto:saltiv-buh@ukr.net"saltiv-buh@ukr.net3@>F54C@0 70:C?V2;V2V4:@8BV B>@38 (7 C@0EC20==O< >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8  @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O, 70B25@465=8E >AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 !1178 2V4 12 6>2B=O 2022 @>:C)4=D>@<0FVO ?@> ?@54<5B 70:C?V2;V4.1=0720 ?@54<5B0 70:C?V2;V 021:2015 09310000-5  ;5:B@8G=0 5=5@3VO (;5:B@8G=0 5=5@3VO)4.2>?8A >:@5<>W G0AB8=8 (G0AB8=) ?@54<5B0 70:C?V2;V (;>B0), I>4> O:>W <>6CBL 1CB8 ?>40=V B5=45@=V ?@>?>78FVW5 ?5@5410G5=>.4.3<VAF5, :V;L:VABL, >1AO3 ?>AB02:8 B>20@V2 (=040==O ?>A;C3, 28:>=0==O @>1VB)VAF5: #:@0W=0, 2V4?>2V4=> 4> 4>:C<5=B0FVW. V;L:VABL: 462 300 :B/3>4.4.4AB@>: ?>AB02:8 B>20@V2 (=040==O ?>A;C3, 28:>=0==O @>1VB) !B@>: ?>AB02:8 B>20@V2: 4> 31.12.2024 @>:C. # 28?04:C ?>@CH5==O AB@>:V2 7>1>2 O70==O, CG0A=8: =5A5 2V4?>2V40;L=VABL 73V4=> 7 G8==8< 70:>=>402AB2>< #:@0W=8.5548A:@8<V=0FVO CG0A=8:V2#G0A=8:8 (@57845=B8 B0 =5@57845=B8) 2AVE D>@< 2;0A=>ABV B0 >@30=V70FV9=>-?@02>28E D>@< 15@CBL CG0ABL 2 ?@>F54C@0E 70:C?V25;L =0 @V2=8E C<>20E. 0<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2, @>1VB V ?>A;C3 C: 3@><04O= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL; N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=><C :0?VB0;V 10 V 1V;LH5 2V4A>B:V2 (40;V - 0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL, 3@><04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, :@V< 28?04:V2 :>;8 0:B828 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=><C 035=BAB2C 7 ?8B0=L 28O2;5==O, @>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2. 0<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, 70 28=OB:>< B>20@V2, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV FVTN ?>AB0=>2>N.6=D>@<0FVO ?@> 20;NBC, C O:V9 ?>28==> 1CB8 @>7@0E>20=> B0 707=0G5=> FV=C B5=45@=>W ?@>?>78FVW0;NB>N B5=45@=>W ?@>?>78FVW T =0FV>=0;L=0 20;NB0 #:@0W=8 3@82=O. >7@0EC=:8 74V9A=N20B8<CBLAO C =0FV>=0;L=V9 20;NBV #:@0W=8 73V4=> C<>2 C:;045=>3> >3>2>@C.7=D>@<0FVO?@><>2C (<>28),O:>N(O:8<8) ?>28==>1CB8A:;045=> B5=45@=V ?@>?>78FVWAV 4>:C<5=B8, I> ?>40NBLAO CG0A=8:0<8 2 5;5:B@>==><C 283;O4V G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L A:;040NBLAO C:@0W=AL:>N <>2>N, :@V< B8E 28?04:V2, :>;8 28:>@8AB0==O 1C:2 V A8<2>;V2 C:@0W=AL:>W <>28 ?@872>48BL 4> WW A?>B2>@5==O (7>:@5<0, 0;5 =5 28:;NG=>, 04@5A8 <5@56V "=B5@=5B", 04@5A8 5;5:B@>==>W ?>HB8, B>@3>25;L=>W <0@:8 (7=0:C 4;O B>20@V2 V ?>A;C3), 7030;L=>?@89=OBV <V6=0@>4=V B5@<V=8). # @07V =040==O ?@>?>78FVW B0 CAVE 4>:C<5=BV2 V=H>N <>2>N, 2>=8 ?>28==V <0B8 ?5@5:;04 =0 C:@0W=AL:C <>2C. 87=0G0;L=8< T B5:AB, 28:;045=89 C:@0W=AL:>N <>2>N.  >74V; 2. >@O4>: C=5A5==O 7<V= B0 =040==O @>7 OA=5=L 4> B5=45@=>W 4>:C<5=B0FVW1@>F54C@0 =040==O @>7 OA=5=L I>4> B5=45@=>W 4>:C<5=B0FVW$V78G=0/N@848G=0 >A>10 <0T ?@02> =5 ?V7=VH5 =V6 70 B@8 4=V 4> 70:V=G5==O AB@>:C ?>40==O B5=45@=>W ?@>?>78FVW 725@=CB8AO G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L 4> 70<>2=8:0 70 @>7 OA=5==O<8 I>4> B5=45@=>W 4>:C<5=B0FVW B0/01> 725@=CB8AO 4> 70<>2=8:0 7 28<>3>N I>4> CAC=5==O ?>@CH5==O ?V4 G0A ?@>2545==O B5=45@C. #AV 725@=5==O 70 @>7 OA=5==O<8 B0 725@=5==O I>4> CAC=5==O ?>@CH5==O 02B><0B8G=> >?@8;N4=NNBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 157 V45=B8DV:0FVW >A>18, O:0 725@=C;0AO 4> 70<>2=8:0. 0<>2=8: ?>28=5= ?@>BO3>< B@L>E 4=V2 7 40B8 WE >?@8;N4=5==O =040B8 @>7 OA=5==O =0 725@=5==O H;OE>< >?@8;N4=5==O 9>3> 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L. 2#=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW0<>2=8: <0T ?@02> 7 2;0A=>W V=VFV0B828 01> C @07V CAC=5==O ?>@CH5=L 28<>3 70:>=>402AB20 C AD5@V ?C1;VG=8E 70:C?V25;L, 28:;045=8E C 28A=>2:C >@30=C 45@602=>3> DV=0=A>2>3> :>=B@>;N 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n960" \t "_blank" AB0BBV HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n960" \t "_blank" 80:>=C, 01> 70 @57C;LB0B0<8 725@=5=L, 01> =0 ?V4AB02V @VH5==O >@30=C >A:0@65==O 2=5AB8 7<V=8 4> B5=45@=>W 4>:C<5=B0FVW. # @07V 2=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW AB@>: 4;O ?>40==O B5=45@=8E ?@>?>78FV9 ?@>4>26CTBLAO 70<>2=8:>< 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L, 0 A0<5 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, B0:8< G8=><, I>1 7 <><5=BC 2=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW 4> 70:V=G5==O :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 70;8H0;>AO =5 <5=H5 G>B8@L>E 4=V2. <V=8, I> 2=>AOBLAO 70<>2=8:>< 4> B5=45@=>W 4>:C<5=B0FVW, @>7<VICNBLAO B0 2V4>1@060NBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C 283;O4V =>2>W @540:FVW B5=45@=>W 4>:C<5=B0FVW 4>40B:>2> 4> ?>G0B:>2>W @540:FVW B5=45@=>W 4>:C<5=B0FVW. 0<>2=8: @07>< V7 7<V=0<8 4> B5=45@=>W 4>:C<5=B0FVW 2 >:@5<><C 4>:C<5=BV >?@8;N4=NT ?5@5;V: 7<V=, I> 2=>AOBLAO. <V=8 4> B5=45@=>W 4>:C<5=B0FVW C <0H8=>7G8BC20;L=><C D>@<0BV @>7<VICNBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>BO3>< >4=>3> 4=O 7 40B8 ?@89=OBBO @VH5==O ?@> WE 2=5A5==O. # @07V =5A2>TG0A=>3> =040==O 70<>2=8:>< @>7 OA=5=L I>4> 7<VABC B5=45@=>W 4>:C<5=B0FVW 5;5:B@>==0 A8AB5<0 70:C?V25;L 02B><0B8G=> 7C?8=OT ?5@51V3 2V4:@8B8E B>@3V2. ;O ?>=>2;5==O ?5@51V3C 2V4:@8B8E B>@3V2 70<>2=8: ?>28=5= @>7<VAB8B8 @>7 OA=5==O I>4> 7<VABC B5=45@=>W 4>:C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 7 >4=>G0A=8< ?@>4>265==O< AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 =5 <5=H O: =0 G>B8@8 4=V. >74V; 3. =AB@C:FVO 7 ?V43>B>2:8 B5=45@=>W ?@>?>78FVW1<VAB V A?>AV1 ?>40==O B5=45@=>W ?@>?>78FVW * 0<>2=8: =5 28<030T 2V4 CG0A=8:V2 70A2V4GC20B8 4>:C<5=B8 (<0B5@V0;8 B0 V=D>@<0FVN), I> ?>40NBLAO C A:;04V ?@>?>78FVW, ?5G0B:>N B0 ?V4?8A>< C?>2=>2065=>W >A>18, O:I> B0:V 4>:C<5=B8 (<0B5@V0;8 B0 V=D>@<0FVO) =040=V C D>@<V 5;5:B@>==>3> 4>:C<5=B0 G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L V7 =0:;040==O< 5;5:B@>==>3> ?V4?8AC, I> 107CTBLAO =0 :20;VDV:>20=><C A5@B8DV:0BV 5;5:B@>==>3> ?V4?8AC, 2V4?>2V4=> 4> 28<>3 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2155-19" \t "_blank" 0:>=C #:@0W=8"@> 5;5:B@>==V 4>2V@GV ?>A;C38""5=45@=0 ?@>?>78FVO ?>40TBLAO 2 5;5:B@>==V9 D>@<V G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L H;OE>< 70?>2=5==O 5;5:B@>==8E D>@< 7 >:@5<8<8 ?>;O<8, C O:8E 707=0G0TBLAO V=D>@<0FVO ?@> FV=C, V=HV :@8B5@VW >FV=:8 (C @07V WE 2AB0=>2;5==O 70<>2=8:><), V=D>@<0FVO 2V4 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?@> 9>3> 2V4?>2V4=VABL :20;VDV:0FV9=8< (:20;VDV:0FV9=><C) :@8B5@VO< (C @07V WE (9>3>) 2AB0=>2;5==O, =0O2=VABL/2V4ACB=VABL ?V4AB02, CAB0=>2;5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n615" ?C=:BV 47 >A>1;82>AB59 V 2 B5=45@=V9 4>:C<5=B0FVW, B0 H;OE>< 7020=B065==O =5>1EV4=8E 4>:C<5=BV2, I> 28<030NBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, 0 A0<5: 1) V=D>@<0FVTN B0 4>:C<5=B0<8 2V4?>2V4=> 4> >40B:C 1 B5=45@=>W 4>:C<5=B0FVW; 2) 4>:C<5=B0<8, I> ?V4B25@46CNBL ?>2=>2065==O ?>A04>2>W >A>18 01> ?@54AB02=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V I>4> ?V4?8AC 4>:C<5=BV2 B5=45@=>W ?@>?>78FVW; 3) V=D>@<0FVO ?@> B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V 73V4=> >40B:C 2 B5=45@=>W 4>:C<5=B0FVW; 4) V=H8E 4>:C<5=BV2, ?5@5410G5=8E FVTN B5=45@=>N 4>:C<5=B0FVTN B0 4>40B:0<8 4> =5W; 5) V=H8E 4>:C<5=BV2, O:V =5 28<030NBLAO C<>20<8 B5=45@=>W 4>:C<5=B0FVW, 0;5 CG0A=8: 22060T =5>1EV4=8< 4>40B8 4> B5=45@=>W ?@>?>78FVW. ?8A B0 ?@8:;048 D>@<0;L=8E (=5ACBBT28E) ?><8;>:, 4>?CI5==O O:8E CG0A=8:0<8 =5 ?@872545 4> 2V4E8;5==O B5=45@=8E ?@>?>78FV9. $>@<0;L=8<8 (=5ACBBT28<8) 22060NBLAO ?><8;:8, I> ?>2 O70=V 7 >D>@<;5==O< B5=45@=>W ?@>?>78FVW B0 =5 2?;820NBL =0 7<VAB B5=45@=>W ?@>?>78FVW, 0 A0<5 - B5E=VG=V ?><8;:8 B0 >?8A:8. V4?>2V4=> 4> 5@5;V:C D>@<0;L=8E ?><8;>:, 70B25@465=>3> 0:07>< V=VAB5@AB20 @>728B:C 5:>=><V:8, B>@3V2;V B0 AV;LAL:>3> 3>A?>40@AB20 #:@0W=8 ! 710 2V4 15.04.2020 @>:C >?8A B0 ?@8:;048 D>@<0;L=8E ?><8;>:: 1. =D>@<0FVO/4>:C<5=B, ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, <VAB8BL ?><8;:C (?><8;:8) C G0AB8=V: - C6820==O 25;8:>W ;VB5@8; - C6820==O @>74V;>28E 7=0:V2 B0 2V4<V=N20==O A;V2 C @5G5==V; - 28:>@8AB0==O A;>20 01> <>2=>3> 72>@>BC, 70?>78G5=8E 7 V=H>W <>28; - 707=0G5==O C=V:0;L=>3> =><5@0 >3>;>H5==O ?@> ?@>2545==O :>=:C@5=B=>W ?@>F54C@8 70:C?V2;V, ?@8A2>T=>3> 5;5:B@>==>N A8AB5<>N 70:C?V25;L B0/01> C=V:0;L=>3> =><5@0 ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N - ?><8;:0 2 F8D@0E; - 70AB>AC20==O ?@028; ?5@5=>AC G0AB8=8 A;>20 7 @O4:0 2 @O4>:; - =0?8A0==O A;V2 @07>< B0/01> >:@5<>, B0/01> G5@57 45DVA; - =C<5@0FVW AB>@V=>:/0@:CHV2 (C B><C G8A;V :V;L:0 AB>@V=>:/0@:CHV2 <0NBL >4=0:>289 =><5@, ?@>?CI5=V =><5@8 >:@5<8E AB>@V=>:/0@:CHV2, =5<0T =C<5@0FVW AB>@V=>:/0@:CHV2, =C<5@0FVO AB>@V=>:/0@:CHV2 =5 2V4?>2V40T ?5@5;V:C, 707=0G5=><C 2 4>:C<5=BV). 2. ><8;:0, 7@>1;5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V ?V4 G0A >D>@<;5==O B5:ABC 4>:C<5=B0/C=5A5==O V=D>@<0FVW 2 >:@5<V ?>;O 5;5:B@>==>W D>@<8 B5=45@=>W ?@>?>78FVW (C B><C G8A;V :><?'NB5@=0 :>@5:BC@0, 70<V=0 ;VB5@8 (;VB5@) B0/01> F8D@8 (F8D@), ?5@5AB02;5==O ;VB5@ (F8D@) <VAFO<8, ?@>?CA: ;VB5@ (F8D@), ?>2B>@5==O A;V2, =5<0T ?@>?CA:C <V6 A;>20<8, 70>:@C3;5==O G8A;0), I> =5 2?;820T =0 FV=C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 =5 ?@872>48BL 4> WW A?>B2>@5==O B0/01> =5 AB>ACTBLAO E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, :20;VDV:0FV9=8E :@8B5@VW2 4> CG0A=8:0 ?@>F54C@8 70:C?V2;V. 3. 52V@=0 =0720 4>:C<5=B0 (4>:C<5=BV2), I> ?>40TBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 7<VAB O:>3> 2V4?>2V40T 28<>30<, 287=0G5=8< 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW. 4. :@5<0 AB>@V=:0 (AB>@V=:8) :>?VW 4>:C<5=B0 (4>:C<5=BV2) =5 702V@5=0 ?V4?8A>< B0/01> ?5G0B:>N CG0A=8:0 ?@>F54C@8 70:C?V2;V (C @07V WW 28:>@8AB0==O). 5. # A:;04V B5=45@=>W ?@>?>78FVW =5<0T 4>:C<5=B0 (4>:C<5=BV2), =0 O:89 ?>A8;0TBLAO CG0A=8: ?@>F54C@8 70:C?V2;V C A2>W9 B5=45@=V9 ?@>?>78FVW, ?@8 FL><C 70<>2=8:>< =5 28<030TBLAO ?>40==O B0:>3> 4>:C<5=B0 2 B5=45@=V9 4>:C<5=B0FVW. 6. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> =5 <VAB8BL 2;0A=>@CG=>3> ?V4?8AC C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V, O:I> =0 F59 4>:C<5=B (4>:C<5=B8) =0:;045=> WW :20;VDV:>20=89 5;5:B@>==89 ?V4?8A. 7. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> A:;045=89 C 4>2V;L=V9 D>@<V B0 =5 <VAB8BL 28EV4=>3> =><5@0. 8. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> T A:0=>20=>N :>?VTN >@83V=0;C 4>:C<5=B0/5;5:B@>==>3> 4>:C<5=B0. 9. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, O:89 70A2V4G5=89 ?V4?8A>< C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 4>40B:>2> <VAB8BL ?V4?8A (2V7C) >A>18, ?>2=>2065==O O:>W CG0A=8:>< ?@>F54C@8 70:C?V2;V =5 ?V4B25@465=V (=0?@8:;04, ?5@5:;04 4>:C<5=B0 702V7>20=89 ?5@5:;040G5< B>I>). 10. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> <VAB8BL (<VABOBL) 70AB0@V;C V=D>@<0FVN ?@> =072C 2C;8FV, <VAB0, =09<5=C20==O N@848G=>W >A>18 B>I>, C 72'O7:C 7 B8<, I> B0:V =0720, =09<5=C20==O 1C;8 7<V=5=V 2V4?>2V4=> 4> 70:>=>402AB20 ?VA;O B>3>, O: 2V4?>2V4=89 4>:C<5=B (4>:C<5=B8) 1C2 (1C;8) ?>40=89 (?>40=V). 11. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 2 O:><C ?>78FVO F8D@8 (F8D@) C AC<V T =5:>@5:B=>N, ?@8 FL><C AC<0, I> 707=0G5=0 ?@>?8A><, T ?@028;L=>N. 12. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW 2 D>@<0BV, I> 2V4@V7=OTBLAO 2V4 D>@<0BC, O:89 28<030TBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, ?@8 FL><C B0:89 D>@<0B 4>:C<5=B0 70157?5GCT <>6;82VABL 9>3> ?5@53;O4C. 0?@8:;04: 707=0G5==O 2 4>2V4FV @CA87<V2, A;5=3>28E A;V2 01> B5E=VG=8E ?><8;>:. 0?@8:;04: 70<VABL 28<>38 =040B8 4>2V4:C 2 4>2V;L=V9 D>@<V CG0A=8: =0402 ;8AB-?>OA=5==O. 0<>2=8: 70;8H0T 70 A>1>N ?@02> =5 2V4E8;OB8 B5=45@=V ?@>?>78FVW ?@8 28O2;5==V D>@<0;L=8E ?><8;>: =57=0G=>3> E0@0:B5@C, I> >?8A0=V 28I5. >2=>2065==O I>4> ?V4?8AC 4>:C<5=BV2 ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4B25@46CTBLAO 28?8A:>N 7 ?@>B>:>;C 70A=>2=8:V2, =0:07>< ?@> ?@87=0G5==O, 4>2V@5=VABN, 4>@CG5==O< 01> V=H8< 4>:C<5=B><, I> ?V4B25@46CT ?>2=>2065==O ?>A04>2>W >A>18 CG0A=8:0 =0 ?V4?8A0==O 4>:C<5=BV2 ?@>?>78FVW B0 4>3>2>@C ?@> 70:C?V2;N. V4 G0A 28:>@8AB0==O 5;5:B@>==>W A8AB5<8 70:C?V25;L 7 <5B>N ?>40==O ?@>?>78FV9 V 74V9A=5==O WE >FV=:8 4>:C<5=B8 B0 40=V AB2>@NNBLAO B0 ?>40NBLAO 7 C@0EC20==O< 28<>3HYPERLINK "http://zakon3.rada.gov.ua/laws/show/851-15" \t "_blank" 0:>=C #:@0W=8@> 5;5:B@>==V 4>:C<5=B8 B0 5;5:B@>==89 4>:C<5=B>>1V3 7 =0:;040==O< /# C?>2=>2065=>W =0 ?V4?8A0==O 4>:C<5=BV2 >A>18*. >:C<5=B8, I> 28<030NBLAO FVTN 4>:C<5=B0FVTN B0 4>40B:0<8 4> =5W #G0A=8: ?>28=5= @>7<VAB8B8 (7020=B068B8) 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 4> :V=F52>3> AB@>:C ?>40==O ?@>?>78FV9, 7 >1>2 O7:>28< =0:;040==O< 5;5:B@>==>3> ?V4?8AC ?>A04>2>W >A>18, I> <0T B0:V ?>2=>2065==O. >65= #G0A=8: <0T ?@02> ?>40B8 BV;L:8 >4=C B5=45@=C ?@>?>78FVN. B@8<0=0 B5=45@=0 ?@>?>78FVO 2=>A8BLAO 02B><0B8G=> 4> @5TAB@C. >:C<5=B8, I> 28<030NBLAO FVTN B5=45@=>N 4>:C<5=B0FVTN #G0A=8: ?>28=5= @>7<VAB8B8 (7020=B068B8) 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L (40;V  !8AB5<0) 4> :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 C A:0=>20=><C :>;L>@>2><C 01> G>@=>-1V;><C (5;5:B@>==V :>?VW, A:0=>20=V 7 >@83V=0;C 4>:C<5=BC 01> =>B0@V0;L=> 70A2V4G5=>W) 283;O4V 2 D>@<0BV pdf. 01>@>=OTBLAO >1<56C20B8 ?5@53;O4 D09;V2 H;OE>< 2AB0=>2;5==O =0 =8E ?0@>;V2 01> C 1C4L-O:89 V=H89 A?>AV1. >:C<5=B8, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B><C G8A;V DV78G=8E >AV1 - ?V4?@8T<FV2, =5 ?>40NBLAO =8<8 C A:;04V B5=45@=>W ?@>?>78FVW/?@>?>78FVW B0 =5 28<030NBLAO ?V4 G0A ?@>2545==O ?5@53>2>@V2 7 CG0A=8:>< (C @07V 70AB>AC20==O ?5@53>2>@=>W ?@>F54C@8 70:C?V2;V). V4ACB=VABL 4>:C<5=BV2, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B><C G8A;V DV78G=8E >AV1 - ?V4?@8T<FV2, C A:;04V B5=45@=>W ?@>?>78FVW/?@>?>78FVW, =5 <>65 1CB8 ?V4AB02>N 4;O WW 2V4E8;5==O 70<>2=8:><. "5=45@=0 4>:C<5=B0FVO =5 <VAB8BL 28<>3 I>4> 4>:C<5=B0;L=>3> ?V4B25@465==O V=D>@<0FVW ?@> 2V4?>2V4=VABL 28<>30< B5=45@=>W 4>:C<5=B0FVW, O:I> B0:0 V=D>@<0FVO T ?C1;VG=>N, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 0:>=>< #:@0W=8"@> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW" B0/01> <VAB8BLAO C 2V4:@8B8E T48=8E 45@602=8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<. # @07V, O:I> 7 =570;56=8E 2V4 0<>2=8:0 ?@8G8=, 28<>38 I>4> 4>:C<5=B0;L=>3> ?V4B25@465==O 28I5707=0G5=>W V=D>@<0FVW 2AB0=>2;5=V, F5 >7=0G0T, I> 70<>2=8: =5 28<030T B0:>3> 4>:C<5=B0;L=> ?V4B25@465==O. @8 FL><C, CG0A=8: <>65 =5 =04020B8 2V4?>2V4=8E 4>:C<5=BV2. #G0A=8:8 - =5@57845=B8 ?>40NBL 4>:C<5=B8, ?5@5410G5=V FVTN B5=45@=>N 4>:C<5=B0FVTN 7 C@0EC20==O< >A>1;82>AB59 70:>=>402AB20 :@0W=8, 2 O:89 F59 #G0A=8: 70@5TAB@>20=89 (0=0;>38 4>:C<5=BV2). # @07V ?>40==O 0=0;>3C 4>:C<5=BC #G0A=8: - =5@57845=B ?>28=5= =040B8 @07>< 7 =8< ;8AB 7 707=0G5==O< 70<VABL O:>3> 4>:C<5=BC 2V= ?>402 B0:89 4>:C<5=B.20157?5G5==O B5=45@=>W ?@>?>78FVW5 28<030TBLAO3#<>28 ?>25@=5==O G8 =5?>25@=5==O 70157?5G5==O B5=45@=>W ?@>?>78FVW5 ?5@5410G5=>.4!B@>:, ?@>BO3>< O:>3> B5=45@=V ?@>?>78FVW T 4V9A=8<8"5=45@=V ?@>?>78FVW 70;8H0NBLAO 4V9A=8<8 90 4=V2 V7 40B8 :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9, O:89 C @07V =5>1EV4=>ABV <>65 1CB8 ?@>4>265=89. > 70:V=G5==O 707=0G5=>3> AB@>:C 70<>2=8: <0T ?@02> 28<030B8 2V4 CG0A=8:V2 ?@>F54C@8 70:C?V2;V ?@>4>265==O AB@>:C 4VW B5=45@=8E ?@>?>78FV9. #G0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02>: - 2V4E8;8B8 B0:C 28<>3C, =5 2B@0G0NG8 ?@8 FL><C =040=>3> =8< 70157?5G5==O B5=45@=>W ?@>?>78FVW; - ?>3>48B8AO 7 28<>3>N B0 ?@>4>268B8 AB@>: 4VW ?>40=>W =8< B5=45@=>W ?@>?>78FVW V =040=>3> 70157?5G5==O B5=45@=>W ?@>?>78FVW. # @07V =5>1EV4=>ABV CG0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02> 7 2;0A=>W V=VFV0B828 ?@>4>268B8 AB@>: 4VW A2>TW B5=45@=>W ?@>?>78FVW, ?>2V4><82H8 ?@> F5 70<>2=8:>2V G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L.520;VDV:0FV9=V :@8B5@VW 4> CG0A=8:V2 B0 28<>38, CAB0=>2;5=V ?.47 A>1;82>AB59# 2V4?>2V4=>ABV 4> ?.48 A>1;82>AB59 0<>2=8: =5 70AB>A>2CT 4> CG0A=8:V2 ?@>F54C@8 70:C?V2;V :20;VDV:0FV9=V :@8B5@VW, 287=0G5=V AB0BB5N 16 0:>=C, >A:V;L:8, ?@54<5B>< 70:C?V2;V T B>20@. 0<>2=8: ?@89<0T @VH5==O ?@> 2V4<>2C CG0A=8:C ?@>F54C@8 70:C?V2;V 2 CG0ABV C 2V4:@8B8E B>@30E B0 7>1>2 O70=89 2V4E8;8B8 B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 @07V, :>;8: 1) 70<>2=8: <0T =570?5@5G=V 4>:078 B>3>, I> CG0A=8: ?@>F54C@8 70:C?V2;V ?@>?>=CT, 40T 01> ?>3>46CTBLAO 40B8 ?@O<> G8 >?>A5@54:>20=> 1C4L-O:V9 A;C61>2V9 (?>A04>2V9) >A>1V 70<>2=8:0, V=H>3> 45@602=>3> >@30=C 28=03>@>4C 2 1C4L-O:V9 D>@<V (?@>?>78FVO I>4> =09<0==O =0 @>1>BC, FV==0 @VG, ?>A;C30 B>I>) 7 <5B>N 2?;8=CB8 =0 ?@89=OBBO @VH5==O I>4> 287=0G5==O ?5@5<>6FO ?@>F54C@8 70:C?V2;V; 2) 2V4><>ABV ?@> N@848G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 2=5A5=> 4> 48=>3> 45@602=>3> @5TAB@C >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O; 3) :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O :>@C?FV9=>3> ?@02>?>@CH5==O 01> ?@02>?>@CH5==O, ?>2 O70=>3> 7 :>@C?FVTN; 4) AC1 T:B 3>A?>40@N20==O (CG0A=8: ?@>F54C@8 70:C?V2;V) ?@>BO3>< >AB0==VE B@L>E @>:V2 ?@8BO3C202AO 4> 2V4?>2V40;L=>ABV 70 ?>@CH5==O, ?5@5410G5=5 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n52" \t "_blank" ?C=:B>< HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n52" \t "_blank" 4G0AB8=8 4@C3>W AB0BBV 6, HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n456" \t "_blank" ?C=:B>< 1AB0BBV 50 0:>=C #:@0W=8  @> 70E8AB 5:>=><VG=>W :>=:C@5=FVW , C 283;O4V 2G8=5==O 0=B8:>=:C@5=B=8E C73>465=8E 4V9, I> AB>ACNBLAO A?>B2>@5==O @57C;LB0BV2 B5=45@V2; 5) DV78G=0 >A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;0 70AC465=0 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>W =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C; 6) :5@V2=8: CG0A=8:0 ?@>F54C@8 70:C?V2;V 1C2 70AC465=89 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2><, H0E@09AB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>3> =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C; 7) B5=45@=0 ?@>?>78FVO ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V, O:89 T ?>2 O70=>N >A>1>N 7 V=H8<8 CG0A=8:0<8 ?@>F54C@8 70:C?V2;V B0/01> 7 C?>2=>2065=>N >A>1>N (>A>10<8), B0/01> 7 :5@V2=8:>< 70<>2=8:0; 8) CG0A=8: ?@>F54C@8 70:C?V2;V 287=0=89 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C 10=:@CB>< B0 AB>A>2=> =L>3> 2V4:@8B0 ;V:2V40FV9=0 ?@>F54C@0; 9) C 48=><C 45@602=><C @5TAB@V N@848G=8E >AV1, DV78G=8E >AV1 - ?V4?@8T<FV2 B0 3@><04AL:8E D>@<C20=L 2V4ACB=O V=D>@<0FVO, ?5@5410G5=0 HYPERLINK "https://zakon.rada.gov.ua/laws/show/755-15" \l "n174" \t "_blank" ?C=:B>< 9G0AB8=8 4@C3>W AB0BBV 9 0:>=C #:@0W=8  @> 45@602=C @5TAB@0FVN N@848G=8E >AV1, DV78G=8E >AV1 - ?V4?@8T<FV2 B0 3@><04AL:8E D>@<C20=L (:@V< =5@57845=BV2); 10) N@848G=0 >A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V (:@V< =5@57845=BV2), =5 <0T 0=B8:>@C?FV9=>W ?@>3@0<8 G8 C?>2=>2065=>3> 7 @50;V70FVW 0=B8:>@C?FV9=>W ?@>3@0<8, O:I> 20@BVABL 70:C?V2;V B>20@C (B>20@V2), ?>A;C38 (?>A;C3) 01> @>1VB 4>@V2=NT G8 ?5@528ICT 20 <;=. 3@825=L (C B><C G8A;V 70 ;>B><); 11) CG0A=8: ?@>F54C@8 70:C?V2;V 01> :V=F5289 15=5DVFV0@=89 2;0A=8:, G;5= 01> CG0A=8: (0:FV>=5@) N@848G=>W >A>18  CG0A=8:0 ?@>F54C@8 70:C?V2;V T >A>1>N, 4> O:>W 70AB>A>20=> A0=:FVN C 283;O4V 701>@>=8 =0 74V9A=5==OC =5W?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 73V4=> V70:>=>< #:@0W=8@> A0=:FVW, :@V< 28?04:C, :>;8 0:B828 B0:>W >A>18 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O  ; 12) :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O ?@02>?>@CH5==O, ?>2 O70=>3> 7 28:>@8AB0==O< 48BOG>W ?@0FV G8 1C4L-O:8<8 D>@<0<8 B>@3V2;V ;N4L<8. 0<>2=8: <>65 ?@89=OB8 @VH5==O ?@> 2V4<>2C CG0A=8:C ?@>F54C@8 70:C?V2;V 2 CG0ABV C 2V4:@8B8E B>@30E B0 2V4E8;8B8 B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 @07V, :>;8 CG0A=8: ?@>F54C@8 70:C?V2;V =5 28:>=02 A2>W 7>1>2 O70==O 70 @0=VH5 C:;045=8< 4>3>2>@>< ?@> 70:C?V2;N V7 F8< A0<8< 70<>2=8:><, I> ?@8725;> 4> 9>3> 4>AB@>:>2>3> @>7V@20==O, V 1C;> 70AB>A>20=> A0=:FVW C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2 ?@>BO3>< B@L>E @>:V2 7 40B8 4>AB@>:>2>3> @>7V@20==O B0:>3> 4>3>2>@C. #G0A=8: ?@>F54C@8 70:C?V2;V, I> ?5@51C20T 2 >1AB028=0E, 707=0G5=8E C FL><C 0170FV, <>65 =040B8 ?V4B25@465==O 268BBO 70E>4V2 4;O 4>2545==O A2>TW =04V9=>ABV, =572060NG8 =0 =0O2=VABL 2V4?>2V4=>W ?V4AB028 4;O 2V4<>28 2 CG0ABV C 2V4:@8B8E B>@30E. ;O FL>3> CG0A=8: (AC1 T:B 3>A?>40@N20==O) ?>28=5= 4>25AB8, I> 2V= A?;0B82 01> 7>1>2 O702AO A?;0B8B8 2V4?>2V4=V 7>1>2 O70==O B0 2V4H:>4C20==O 70240=8E 718B:V2. /:I> 70<>2=8: 22060T B0:5 ?V4B25@465==O 4>AB0B=V<, CG0A=8:C ?@>F54C@8 70:C?V2;V =5 <>65 1CB8 2V4<>2;5=> 2 CG0ABV 2 ?@>F54C@V 70:C?V2;V. #G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, 707=0G5=8E 2 ?C=:BV 47 A>1;82>AB59 (:@V< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n616" ?V4?C=:BV2 1V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n622" 7, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n628" 0170FC G>B8@=04FOB>3> ?C=:BC 47 A>1;82>AB59), H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW. 0<>2=8: A0<>ABV9=> 70 @57C;LB0B0<8 @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4ACB=VABL 2 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4AB02, 287=0G5=8E HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n616" ?V4?C=:B0<8 1V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n622" 7 ?C=:BC 47 A>1;82>AB59. #G0A=8:8 =040NBL 4>:C<5=B0;L=5 ?V4B25@465==O 2V4ACB=>ABV ?V4AB02 C 2V4<>2V 2 B>@30E 73V4=>  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FC G>B8@=04FOB>3> ?C=:BC 47 A>1;82>AB59 C 4>2V;L=V9 D>@<V. 0<>2=8: =5 28<030T 2V4 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 1C4L-O:8E 4>:C<5=BV2, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E C FL><C ?C=:BV (:@V< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n628" 0170FC G>B8@=04FOB>3> ?C=:BC 47 A>1;82>AB59), :@V< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 CG0A=8:>< ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n630" 0170FC HVAB=04FOB>3> ?C=:BC 47 A>1;82>AB59. 0<>2=8: =5 28<030T 4>:C<5=B0;L=>3> ?V4B25@465==O ?C1;VG=>W V=D>@<0FVW, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 0:>=>< #:@0W=8 @> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW B0/01> <VAB8BLAO C 2V4:@8B8E ?C1;VG=8E 5;5:B@>==8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<, 01> ?C1;VG=>W V=D>@<0FVW, I> T 4>ABC?=>N 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L, :@V< 28?04:V2, :>;8 4>ABC? 4> B0:>W V=D>@<0FVW T >1<565=8< =0 <><5=B >?@8;N4=5==O >3>;>H5==O ?@> ?@>2545==O 2V4:@8B8E B>@3V2. 0<>2=8: =5 28<030T 4>:C<5=B0;L=>3> ?V4B25@465==O V=D>@<0FVW ?@> 2V4ACB=VABL ?V4AB02 4;O 2V4E8;5==O B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0/01> ?5@5<>6FO, 287=0G5=8E ?C=:B>< 47 >A>1;82>AB59, C @07V, :>;8 B0:0 V=D>@<0FVO T ?C1;VG=>N, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 0:>=>< #:@0W=8 @> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW , B0/01> <VAB8BLAO C 2V4:@8B8E ?C1;VG=8E 5;5:B@>==8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<, B0/01> <>65 1CB8 >B@8<0=0 5;5:B@>==>N A8AB5<>N 70:C?V25;L H;OE>< >1<V=C V=D>@<0FVTN 7 V=H8<8 45@602=8<8 A8AB5<0<8 B0 @5TAB@0<8. 5@5<>65FL ?@>F54C@8 70:C?V2;V C AB@>:, I> =5 ?5@528ICT G>B8@8 4=V 7 40B8 >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N, ?>28=5= =040B8 70<>2=8:C H;OE>< >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 707=0G5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n618" ?V4?C=:B0E 3, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n620" 5, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n621" 6V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n627" 12B0 2 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n628" 0170FV G>B8@=04FOB><C ?C=:BC 47 A>1;82>AB59. # O:>ABV 4>:C<5=B0;L=>3> ?V4B25@465==O 2V4ACB=>ABV ?V4AB02 C 2V4<>2V 2 B>@30E 73V4=> ?.47 A>1;82>AB59, ?5@5<>65FL ?>28=5= =040B8: - V=D>@<0FV9=C 4>2V4:0C 7 48=>3> 45@602=>3> @5TAB@C >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O, 73V4=> 7 O:>N =5 1C45 7=0945=> V=D>@<0FVW ?@> :>@C?FV9=V 01> ?>2'O70=V 7 :>@C?FVTN ?@02>?>@CH5==O :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2; (4>2V4:0 =040TBLAO 2 ?5@V>4 2V4ACB=>ABV DC=:FV>=0;L=>W <>6;82>ABV ?5@52V@:8 V=D>@<0FVW =0 251@5AC@AV 48=>3> 45@602=>3> @5TAB@C >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O, O:0 =5 AB>ACTBLAO 70?8BC20G0). - 4>:C<5=B, 2840=89 C?>2=>2065=8< >@30=>< 7 V=D>@<0FVTN ?@> B5, I> DV78G=0 >A>10, O:0 T CG0A=8:><, =5 1C;0 70AC465=0 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>W =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C, 40B>20=89 =5 @0=VH5 4=O 28E>4C >3>;>H5==O ?@> ?@>2545==O F8E 2V4:@8B8E B>@3V2; - 4>:C<5=B, 2840=89 C?>2=>2065=8< >@30=>< 7 V=D>@<0FVTN ?@> B5, I> :5@V2=8: CG0A=8:0 ?@>F54C@8 70:C?V2;V, =5 1C2 70AC465=89 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2><, H0E@09AB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>3> =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C, 40B>20=89 =5 @0=VH5 4=O 28E>4C >3>;>H5==O ?@> ?@>2545==O F8E 2V4:@8B8E B>@3V2; - 4>2V4:0, A:;045=0 CG0A=8:>< C 4>2V;L=V9 D>@<V, I> ?V4B25@46CT 2V4ACB=VABL ?V4AB028, ?5@5410G5=>W  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FV G>B8@=04FOB><C8:<@BHJNPRT~xbP>P>#h*Ih?5B*CJ(\aJ(ph#h*IhkLC5B*CJ(\aJ(ph+h*Ih35B*CJ \aJ mH"phsH"+h*Ih~^y5B*CJ \aJ mH"phsH"h*Ihpb+mH"sH"h*Ih3mH"sH"h*Ih~^ymH"sH" h*IhkLCh*IhkLCmHsHh*IhkLCCJ,aJ,+h*IhQ5B*CJ,\aJ,mH"phsH"hzhc!5CJ(aJ("hhc!5CJ(\aJ(nHtH<@BFJLNPRT $-D1$M [$\$a$gdpb+$-D1$M [$\$a$gdkLC-D1$M [$\$gdgp/$-D1$M [$\$a$gdkLC$-D1$M [$\$a$gdQ IJ{pepe]UJ?4h*Ihgp/mH"sH"h*IhkLCmH"sH"h*Ihc!mH"sH"hc!mH"sH"h3mH"sH"h*IhIhmH"sH"h*Ih3mH"sH"#h*IhkLC5B*CJ(\aJ(ph#h*Ih35B*CJ(\aJ(ph%h5B*CJ(\aJ(mHphsH#h*Ihpb+5B*CJ(\aJ(ph%hc!5B*CJ(\aJ(mHphsH#h*IhIh5B*CJ(\aJ(ph+h*Ih?5B*CJ(\aJ(mH"phsH" -DM [$\$gdgp/$-D1$M [$\$a$gdpb+  H $*$1$7$IfgdgdkLC-DM [$\$gdkLC   " J V X 6prVX DFHJvʻʬʕ~~qqq~jbh*Ih `"5 h*Ih `"jhc!hc!5U h*Ihc!hc!hc!5h*Ihc!5h*Ih5 h*Ih9h*IhkLC5h*Ih5 h*Ih h*Ih6 h*Ih\$ h*Ihh*Ih\h*IhkLC\h hc!PJh*IhkLCmH"sH"h*Ihpb+mH"sH"#H J N R V XJJJ $*$1$7$Ifgdkd$$IfT06l(&b  t034` abpyt TV X \ 8''$$*$1$7$Ifa$gdkd$$IfTF6 l(&(:   t0    34` ab pytm_WT fbN$q"$If]q^"`a$gdkLCm$$q"$If]q^"`a$gdm$8''$$*$1$7$Ifa$gdkd"$$IfTF6 l(&(:   t0    34` ab pytm_WTkdI$$IfTF6 l(&(:   t0    34` ab pytm_WT$q"$If]q^"`a$gd m$6p$q"$If]q^"`a$gdc!m$$$*$1$7$Ifa$gdprz8''$$*$1$7$Ifa$gdkdp$$IfTF6 l(&(:   t0    34` ab pytQKTVXkd$$IfTF6 l(&(:   t0    34` ab pytQKT$q"$If]q^"`a$gdc!m$X`H$q"$If]q^"`a$gdc!m$$$*$1$7$Ifa$gdHJNv8''$$*$1$7$Ifa$gdkd$$IfTF6 l(&(:   t0    34` ab pytm_WTPRTZ\^:XZ\  N P R T h j | սյsg[OCh*Ihgp/5mHsHh*Ihpb+5mHsHhc!hc!5mHsHhc!hZ5mHsHhc!h~5mHsHhc!h;IO5mHsHhh~5mHsHhc!h5mHsHhc!5mHsHh+5mHsHh*Ih~5h*Ihpr5h*Ih:E5h*Ihpb+5h*Ih `"5 h*Ih `" h*Ih h*Ih `"5mHsHh*IhPz5vRTkd$$IfTF6 l(&(:   t0    34` ab pytm_WT$q"$If]q^"`a$gd m$TX$q"$If]q^"`a$gd m$$$*$1$7$Ifa$gd8''$$*$1$7$Ifa$gdkd $$IfTF6 l(&(:   t0    34` ab pytm_WT\^kd3 $$IfTF6 l(&(:   t0    34` ab pytm_WT$q"$If]q^"`a$gdIhm$^f:Z$q"$If]q^"`a$gd m$$$*$1$7$Ifa$gdZ\d8''$$*$1$7$Ifa$gdkdZ $$IfTF6 l(&(:   t0    34` ab pytm_WTR T $q"$8$H$If]q^"`a$gdm$$q"$8$H$If]q^"`a$gd3m$$q"$8$H$If]q^"`a$gd~m$ 8'$$*$1$7$Ifa$gdkd $$IfTF6 l(&(:   t0    34` ab pytm_WT ! !!8!B!F!H!L!N!T!V!b!f!D"F"H""---\.///P044F55::;<<8=:=F=J=====HHsssssjh*Ih5U h*Ihm_W h*Ihh*Ih `"5nH"tH"h*Ih5 h*Ih `"h*Ihx(5h*Ih 5h*Ih}5h*Ih'F5h*Ih5h*Ihpb+5mHsHh*IhAD5mHsHh*Ihw5h*Ih `"5 h*Ih - !f!F"$q"$8$H$If]q^"`a$gdwm$$q"$8$H$If]q^"`a$gdx(m$$$*$1$7$Ifa$gdADF"H"L"">--$$*$1$7$Ifa$gdkd $$IfTF6 l(&(:   t0    34` ab pytm_WT"#+-$q"$If]q^"`a$gdm$---\.8''$$*$1$7$Ifa$gdkd$$IfTF6 l(&(:   t0    34` ab pytm_WT\.//kd$$IfTF6 l(&(:   t0    34` ab pytm_WT$q"$If]q^"`a$gdm$//P0f34$q"$If]q^"`a$gd^Km$$q"$If]q^"`a$gdm$$$*$1$7$Ifa$gd44D58* $*$1$7$Ifgdkd$$IfTF6 l(&(:   t0    34` ab pytm_WTD5F5J55$8:xggKK$q"<$If]q^"`a$gdm$$$*$1$7$Ifa$gdkd8$$IfTl(  t 034` abp yt T:::8* $*$1$7$Ifgdkd$$IfTFh l(>:   t0    34` ab pytm_WT:;AEFH$q"<$If]q^"`a$gdm$$$*$1$7$Ifa$gdHH8I8* $*$1$7$Ifgdkd.$$IfTFh l(>:   t0    34` ab pytm_WT8I:I>IIMRSxjYY==$q"<$If]q^"`a$gdPzm$$$*$1$7$Ifa$gd $*$1$7$IfgdkdU$$IfTl(  t 034` abp yt THIIILLLLLLLLLLLMMM MMMM M6M8M>MHMLMNMjMlMnMбggQg+h*IhPz56B*CJaJnHphtHMjh*IhPz56B*CJUaJfHmHnHphq sHtHDh*IhPz56B*CJaJfHmHnHphq sHtH<h*IhPz56B*CJaJfHnHphq tH4h*Ih8)56B*CJaJfHphq h*Ih8)56CJaJ h*Ih `"nMMM Q QQQQQRvUxUU^WbWfWZX^X`X[Z[\[b[ιo\M\M:$h*IhPzPJ_H mHnH sHtH h*Ih2PJ_H nH tH $h*Ih2PJ_H mHnH sHtH 'h*Ih25PJ_H mHnH sHtH h*Ih25PJ_H nH tH h*Ih2nHtHh*IhPznHtHh*Ihf\A5h*IhW{5h*IhPz5jh*Ih5Uh*Ih5h*Ih `"CJaJ<h*IhPz56B*CJaJfHnHphq tHSTURV^W^XY\[^\\]]l__\`Dbf^hiTk$q"$*$1$7$If]q^"`a$gdPz$q"$*$1$7$If]q^"`a$gd2$q"<$If]q^"`a$gdPzm$b[^\b\\\]]]]l_p___xz}~~ln.V,.fƍȍŲŲŲţvk\k\k\jh*IhPzUnHtHh*IhPznHtHh*Ihm_WPJ_H nH tH h*Ihi_PJ_H nH tH h*Ih FPJ_H nH tH h*IhfwCPJ_H nH tH %jh*Ih/PJU_H nH tH h*Ih/PJ_H nH tH h*IhPz56$h*IhPzPJ_H mHnH sHtH h*IhPzPJ_H nH tH $Tk`mnoRr$uvx^yz*{}Z.$q"$*$1$7$If]q^"`a$gd$q<$If]qa$gdPz$ 9r $If`a$gdPz$q"$*$1$7$If]q^"`a$gdPzfƐj$q"$*$1$7$If]q^"`a$gdPzȍĐhjlГғԓ^|~ƚȚʚFLNhjޜBD̽̽ӧӧ~sl]JJ%jh*IhPJU_H nH tH h*Ih$QPJ_H nH tH  h*Ihfh*IhmHsH h*Ih$h*IhPJ_H mHnH sHtH h*IhPJ_H nH tH  h*Ih `"h*Ih~PJ_H nH tH h*IhkLCPJ_H nH tH  h*Ih~ h*Ihm_Wh*Ih `"5nHtHh*IhPzPJ_H nH tH h*IhPznHtHjlp8''$$*$1$7$Ifa$gdkd$$$IfTFh l(>:   t0    34` ab pytm_WTғԓkdK$$IfTFh l(>:   t0    34` ab pytm_WT$q"$*$1$7$If]q^"`a$gd~ԓؓ^~$q"$*$1$7$If]q^"`a$gd~$$*$1$7$Ifa$gd~>--$$*$1$7$Ifa$gdkdr$$IfTFh l(>:   t0    34` ab pytm_WTD@Ț$q"$*$1$7$If]q^"`a$gdȚʚΚ8'$$*$1$7$Ifa$gdkd$$IfTFh l(>:   t0    34` ab pytm_WTΚjޜLH,<Lخڲ.djp$q"$*$1$7$If]q^"`a$gd$q"$*$1$7$If]q^"`a$gd$Q$$*$1$7$Ifa$gdfDRV.0ΧЧ2`>@8:df68~DFLN&D .h*IhB*fHnH phq tH  h*Ih'F%jh*IhPJU_H nH tH h*IhPJ_H nH tH K46@BZ\`bDFJLXZ 2PXZv`bdfݹhc!6PJ_H nH tH hc!hc!6PJ_H nH tH hc!hc!PJ_H nH tH hc!PJ_H nH tH hPJ_H nH tH .h*IhB*fHnH phq tH h*IhPJ_H nH tH %jh*IhPJU_H nH tH 2:2TZ.:pF]_abRg$q"$If]q^"`a$gdm$$q"$*$1$7$If]q^"`a$gd f,.268\(_*_____ e eeeeePgRgTggi jj:j@jhkkkfrhrrrrѺxqjq h*IhH h*Ih `"h*Ih/>85h*Ihl5h*Ihjo5h*Ih)5h*IhW{5h*Ih `"5h*Ih `"B*ph h*Ihm_Wh*Ih8/5Ujh*Ih5Uh*Ih5 h*Ihh*Ihc!PJ_H nH tH hc!hc!6PJ_H nH tH ' ?C=:BC 47 A>1;82>AB59, 01> V=D>@<0FVO C 4>2V;L=V9 D>@<V, I> ?V4B25@46CT 268BBO 70E>4V2 4;O 4>2545==O =04V9=>ABV CG0A=8:0, 73V4=> 017.14 ?C=:BC 47 A>1;82>AB59. ;O >1 T4=0==O CG0A=8:V2 O: CG0A=8:0 ?@>F54C@8 70:C?V2;V 70<>2=8:>< 707=0G0NBLAO C<>28 I>4> =040==O V=D>@<0FVW B0 A?>A>1C ?V4B25@465==O 2V4?>2V4=>ABV B0:8E CG0A=8:V2 >1 T4=0==O CAB0=>2;5=8< :20;VDV:0FV9=8< :@8B5@VO< B0 ?V4AB020<, 287=0G5=8< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n615" ?C=:B>< 47 >A>1;82>AB59. # @07V CG0ABV >1 T4=0==O CG0A=8:V2 ?V4B25@465==O 2V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO< 74V9A=NTBLAO 7 C@0EC20==O< C7030;L=5=8E >1 T4=0=8E ?>:07=8:V2 :>6=>3> CG0A=8:0 B0:>3> >1 T4=0==O =0 ?V4AB02V =040=>W >1 T4=0==O< V=D>@<0FVW. 0<>2=8: =5 28<030T 2V4 >1 T4=0==O CG0A=8:V2 :>=:@5B=>W >@30=V70FV9=>-?@02>2>W D>@<8 4;O ?>40==O B5=45@=>W ?@>?>78FVW. # @07V :>;8 CG0A=8: ?@>F54C@8 70:C?V2;V <0T =0<V@ 70;CG8B8 V=H8E AC1 T:BV2 3>A?>40@N20==O O: AC1?V4@O4=8:V2/A?V228:>=02FV2 2 >1AO7V =5 <5=H O: 20 2V4A>B:V2 20@B>ABV 4>3>2>@C ?@> 70:C?V2;N C @07V 70:C?V2;V @>1VB 01> ?>A;C3 4;O ?V4B25@465==O 9>3> 2V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1257" \t "_blank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https://zakon.rada.gov.ua/laws/show/922-19" \l "n1562" \t "_blank" AB0BBV 300:>=C. >74V; 5. FV=:0 B0 @>73;O4 B5=45@=>W ?@>?>78FVW15@5;V: :@8B5@VW2 B0 <5B>48:0 >FV=:8 B5=45@=>W ?@>?>78FVW V7 707=0G5==O< ?8B><>W 2038 :@8B5@VNV4:@8BV B>@38 ?@>2>4OBLAO V7 70AB>AC20==O< 5;5:B@>==>3> 0C:FV>=C. FV=:0 B5=45@=>W ?@>?>78FVW ?@>2>48BLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> =0 >A=>2V :@8B5@VW2 V <5B>48:8 >FV=:8, 287=0G5=8E 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, H;OE>< 287=0G5==O B5=45@=>W ?@>?>78FVW =091V;LH 5:>=><VG=> 283V4=>N. 48=8< :@8B5@VT< >FV=:8 B5=45@=8E ?@>?>78FV9 T FV=0 (?8B><0 2030 FV=>2>3> :@8B5@VN  100%), 7 2:;NG5==O</ FV=8 ?>40B:C =0 4>40=C 20@BVABL (). 5@54 ?>G0B:>< 5;5:B@>==>3> 0C:FV>=C 02B><0B8G=> @>7:@820TBLAO V=D>@<0FVO ?@> FV=8/?@82545=V FV=8 B5=45@=8E ?@>?>78FV9. >7:@8BBO B5=45@=8E ?@>?>78FV9 7 V=D>@<0FVTN B0 4>:C<5=B0<8, I> ?V4B25@46CNBL 2V4?>2V4=VABL CG0A=8:0 :20;VDV:0FV9=8< :@8B5@VO< B0 28<>30< 4> ?@54<5B0 70:C?V2;V, 0 B0:>6 7 V=D>@<0FVTN B0 4>:C<5=B0<8, I> <VABOBL B5E=VG=89 >?8A ?@54<5B0 70:C?V2;V, 74V9A=NTBLAO 02B><0B8G=> 5;5:B@>==>N A8AB5<>N 70:C?V25;L >4@07C ?VA;O 7025@H5==O 5;5:B@>==>3> 0C:FV>=C. V4 G0A @>7:@8BBO B5=45@=8E ?@>?>78FV9 02B><0B8G=> @>7:@820TBLAO 2AO V=D>@<0FVO, 707=0G5=0 2 B5=45@=8E ?@>?>78FVOE CG0A=8:V2, :@V< V=D>@<0FVW, 707=0G5=>W 2 HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1497" 0170FV 4@C3><C G0AB8=8 2 AB.28 0:>=C, B0 D>@<CTBLAO A?8A>: CG0A=8:V2 C ?>@O4:C 2V4 =09=86G>W 4> =0928I>W 70?@>?>=>20=>W =8<8 FV=8/?@82545=>W FV=8. 5 ?V4;O30T @>7:@8BBN V=D>@<0FVO, I> >1@C=B>20=> 287=0G5=0 CG0A=8:>< O: :>=DV45=FV9=0, C B><C G8A;V I> <VAB8BL ?5@A>=0;L=V 40=V. >=DV45=FV9=>N =5 <>65 1CB8 287=0G5=0 V=D>@<0FVO ?@> 70?@>?>=>20=C FV=C, V=HV :@8B5@VW >FV=:8, B5E=VG=V C<>28, B5E=VG=V A?5F8DV:0FVW B0 4>:C<5=B8, I> ?V4B25@46CNBL 2V4?>2V4=VABL :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1250" AB0BBV 16 0:>=C. 0<>2=8: B0 CG0A=8:8 ?@>F54C@8 70:C?V2;V =5 <>6CBL V=VFVN20B8 1C4L-O:V ?5@53>2>@8 7 ?8B0=L 2=5A5==O 7<V= 4> 7<VABC 01> FV=8 ?>40=>W B5=45@=>W ?@>?>78FVW. #G0A=8: ?@>F54C@8 70:C?V2;V, O:89 =0402 =091V;LH 5:>=><VG=> 283V4=C B5=45@=C ?@>?>78FVN, I> T 0=><0;L=> =87L:>N (C FL><C ?C=:BV ?V4 B5@<V=><  0=><0;L=> =87L:0 FV=0 B5=45@=>W ?@>?>78FVW @>7C<VTBLAO FV=0/?@82545=0 FV=0 =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW, O:0 T <5=H>N =0 40 01> 1V;LH5 2V4A>B:V2 A5@54=L>0@8D<5B8G=>3> 7=0G5==O FV=8/?@82545=>W FV=8 B5=45@=8E ?@>?>78FV9 V=H8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B0/01> T <5=H>N =0 30 01> 1V;LH5 2V4A>B:V2 =0ABC?=>W FV=8/?@82545=>W FV=8 B5=45@=>W ?@>?>78FVW; 0=><0;L=> =87L:0 FV=0 287=0G0TBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 70 C<>28 =0O2=>ABV =5 <5=H5 42>E CG0A=8:V2, O:V ?>40;8 A2>W B5=45@=V ?@>?>78FVW I>4> ?@54<5B0 70:C?V2;V 01> 9>3> G0AB8=8 (;>B0), ?>28=5= =040B8 ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 4=O 287=0G5==O =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW >1@C=BC20==O 2 4>2V;L=V9 D>@<V I>4> FV= 01> 20@B>ABV 2V4?>2V4=8E B>20@V2, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW. 0<>2=8: <>65 2V4E8;8B8 0=><0;L=> =87L:C B5=45@=C ?@>?>78FVN, O:I> CG0A=8: =5 =0402 >1@C=BC20==O 0=><0;L=> =87L:>W FV=8 B5=45@=>W ?@>?>78FVW ?@>BO3>< AB@>:C, 287=0G5=>3> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1543" \t "_blank" 0170F>< ?5@H8<G0AB8=8 G>B8@=04FOB>W AB0BBV 29 0:>=C/ HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n581" 0170F>< 452 OB8<?C=:BC 37 >A>1;82>AB59. 1@C=BC20==O 0=><0;L=> =87L:>W B5=45@=>W ?@>?>78FVW <>65 <VAB8B8 V=D>@<0FVN ?@>: - 4>AO3=5==O 5:>=><VW 7024O:8 70AB>A>20=><C B5E=>;>3VG=><C ?@>F5AC 28@>1=8FB20 B>20@V2, ?>@O4:C =040==O ?>A;C3 G8 B5E=>;>3VW 1C4V2=8FB20; - A?@8OB;82V C<>28, 70 O:8E CG0A=8: ?@>F54C@8 70:C?V2;V <>65 ?>AB028B8 B>20@8, =040B8 ?>A;C38 G8 28:>=0B8 @>1>B8, 7>:@5<0 A?5FV0;L=C FV=>2C ?@>?>78FVN (7=86:C) CG0A=8:0 ?@>F54C@8 70:C?V2;V; - >B@8<0==O CG0A=8:>< ?@>F54C@8 70:C?V2;V 45@602=>W 4>?><>38 73V4=> V7 70:>=>402AB2><.2 >73;O4 B5=45@=8E ?@>?>78FV90<>2=8: @>73;O40T B5=45@=C ?@>?>78FVN, O:0 287=0G5=0 =091V;LH 5:>=><VG=> 283V4=>N 2V4?>2V4=> 4> A>1;82>AB59, I>4> WW 2V4?>2V4=>ABV 28<>30< B5=45@=>W 4>:C<5=B0FVW. !B@>: @>73;O4C =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW =5 ?>28=5= ?5@528IC20B8 ? OB8 @>1>G8E 4=V2 7 4=O 287=0G5==O WW 5;5:B@>==>N A8AB5<>N 70:C?V25;L =091V;LH 5:>=><VG=> 283V4=>N. "0:89 AB@>: <>65 1CB8 0@3C<5=B>20=> ?@>4>265=> 70<>2=8:>< 4> 20 @>1>G8E 4=V2. # @07V ?@>4>265==O AB@>:C 70<>2=8: >?@8;N4=NT ?>2V4><;5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>BO3>< >4=>3> 4=O 7 4=O ?@89=OBBO 2V4?>2V4=>3> @VH5==O. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW 7 ?V4AB028, 287=0G5=>W HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n605" ?V4?C=:B>< 3?C=:BC 44 >A>1;82>AB59, 70<>2=8: 287=0G0T ?5@5<>6FO ?@>F54C@8 70:C?V2;V A5@54 B8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO (AB@>: 4VW O:>W I5 =5 <8=C2) O:>3> 2V4?>2V40T :@8B5@VO< B0 C<>20<, I> 287=0G5=V C B5=45@=V9 4>:C<5=B0FVW, V <>65 1CB8 287=0=0 =091V;LH 5:>=><VG=> 283V4=>N 2V4?>2V4=> 4> 28<>3 0:>=C B0 >A>1;82>AB59, B0 ?@89<0T @VH5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N C ?>@O4:C B0 =0 C<>20E, 287=0G5=8E HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1611" \t "_blank" AB0BB5N HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1611" \t "_blank" 330:>=C B0 ?C=:B>< 49 A>1;82>AB59. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW, I> 70 @57C;LB0B0<8 >FV=:8 287=0G5=0 =091V;LH 5:>=><VG=> 283V4=>N, 70<>2=8: @>73;O40T =0ABC?=C B5=45@=C ?@>?>78FVN C A?8A:C B5=45@=8E ?@>?>78FV9, @>7B0H>20=8E 70 @57C;LB0B0<8 WE >FV=:8, ?>G8=0NG8 7 =09:@0I>W, O:0 22060TBLAO 2 B0:><C 28?04:C =091V;LH 5:>=><VG=> 283V4=>N, C ?>@O4:C B0 AB@>:8, 287=0G5=V >A>1;82>ABO<8. /:I> 70<>2=8:>< ?V4 G0A @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V 28O2;5=> =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C B5=45@=V9 ?@>?>78FVW B0/01> ?>40==O O:8E ?5@5410G0;>AO B5=45@=>N 4>:C<5=B0FVTN, 2V= @>7<VICT C AB@>:, O:89 =5 <>65 1CB8 <5=H8<, =V6 420 @>1>GV 4=V 4> 70:V=G5==O AB@>:C @>73;O4C B5=45@=8E ?@>?>78FV9, ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L. V4 =52V4?>2V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW B0/01> ?>40==O O:8E 28<030TBLAO B5=45@=>N 4>:C<5=B0FVTN, @>7C<VTBLAO C B><C G8A;V 2V4ACB=VABL C A:;04V B5=45@=>W ?@>?>78FVW V=D>@<0FVW B0/01> 4>:C<5=BV2, ?>40==O O:8E ?5@5410G0TBLAO B5=45@=>N 4>:C<5=B0FVTN (:@V< 28?04:V2 2V4ACB=>ABV 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><, B0/01> 2V4ACB=>ABV V=D>@<0FVW (B0/01> 4>:C<5=BV2) ?@> B5E=VG=V B0 O:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, I> ?@>?>=CTBLAO CG0A=8:>< ?@>F54C@8 2 9>3> B5=45@=V9 ?@>?>78FVW). 52V4?>2V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, O:V =040NBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V =0 28:>=0==O 28<>3 B5E=VG=>W A?5F8DV:0FVW 4> ?@54<5B0 70:C?V2;V, 22060NBLAO ?><8;:8, 28?@02;5==O O:8E =5 ?@872>48BL 4> 7<V=8 ?@54<5B0 70:C?V2;V, 70?@>?>=>20=>3> CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V 9>3> B5=45@=>W ?@>?>78FVW, =09<5=C20==O B>20@C, <0@:8, <>45;V B>I>. #G0A=8: ?@>F54C@8 70:C?V2;V 28?@02;OT =52V4?>2V4=>ABV 2 #G0A=8: ?@>F54C@8 70:C?V2;V 28?@02;OT =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A2>W9 B5=45@=V9 ?@>?>78FVW, 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9, H;OE>< 7020=B065==O G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L CB>G=5=8E 01> =>28E 4>:C<5=BV2 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>BO3>< 24 3>48= 7 <><5=BC @>7<VI5==O 70<>2=8:>< 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59. 0<>2=8: @>73;O40T ?>40=V B5=45@=V ?@>?>78FVW 7 C@0EC20==O< 28?@02;5==O 01> =528?@02;5==O CG0A=8:0<8 28O2;5=8E =52V4?>2V4=>AB59. 0<>2=8: =5 ?@89<0T 4> @>73;O4C B5=45@=C ?@>?>78FVN, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 0<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2. # @07V, ?>40==O CG0A=8:>< B5=45@=>W ?@>?>78FVW V7 20@BVABN, 1V;LH5 =V6 >GV:C20=0, B0:0 ?@>?>78FVO 1C45 2V4E8;5=0, 2V4?>2V4=> 4> A>1;82>AB59 (?C=:B 44).3=H0 V=D>@<0FVO# @07V O:I> 28G5@?=89 >?8A E0@0:B5@8AB8: A:;0AB8 =5<>6;82>, B5E=VG=V A?5F8DV:0FVW <>6CBL <VAB8B8 ?>A8;0==O =0 AB0=40@B=V E0@0:B5@8AB8:8, B5E=VG=V @53;0<5=B8 B0 C<>28, 28<>38, C<>2=V ?>7=0G5==O B0 B5@<V=>;>3VN, ?>2 O70=V 7 B>20@0<8, @>1>B0<8 G8 ?>A;C30<8, I> 70:C?>2CNBLAO, ?5@5410G5=V VA=CNG8<8 <V6=0@>4=8<8, T2@>?59AL:8<8 AB0=40@B0<8, V=H8<8 A?V;L=8<8 B5E=VG=8<8 T2@>?59AL:8<8 =>@<0<8, V=H8<8 B5E=VG=8<8 5B0;>==8<8 A8AB5<0<8, 287=0=8<8 T2@>?59AL:8<8 >@30=0<8 7V AB0=40@B870FVW 01> =0FV>=0;L=8<8 AB0=40@B0<8, =>@<0<8 B0 ?@028;0<8. > :>6=>3> ?>A8;0==O C B0:><C @07V ?> B5:ABC FVTW 4>:C<5=B0FVW 4>40TBLAO 28@07 "01> 5:2V20;5=B". # 45O:8E 28?04:0E B5E=VG=V A?5F8DV:0FVW <>6CBL <VAB8B8 ?>A8;0==O =0 :>=:@5B=V <0@:C G8 28@>1=8:0 01> =0 :>=:@5B=89 ?@>F5A, I> E0@0:B5@87CT ?@>4C:B G8 ?>A;C3C ?52=>3> AC1 T:B0 3>A?>40@N20==O, G8 =0 B>@3>2V <0@:8, ?0B5=B8, B8?8 01> :>=:@5B=5 <VAF5 ?>E>465==O G8 A?>AV1 28@>1=8FB20. /:I> B5=45@=0 4>:C<5=B0FVO <VAB8BL >?8A0=V 28I5 ?>A8;0==O, B> 4> B0:>3> ?>A8;0==O 4>40BTBLAO 28@07 "01> 5:2V20;5=B". ;O ?@028;L=>3> >D>@<;5==O B5=45@=>W ?@>?>78FVW #G0A=8: 282G0T 2AV V=AB@C:FVW, D>@<8 B0 B5@<V=8, =02545=V C B5=45@=V9 4>:C<5=B0FVW. 5A?@><>6=VABL ?>40B8 2AN V=D>@<0FVN, I> ?>B@51CT B5=45@=0 4>:C<5=B0FVO 01> ?>40==O ?@>?>78FVW, O:0 =5 2V4?>2V40T 28<>30< 2 CAVE 2V4=>H5==OE, 1C45 2V4=5A5=0 =0 @878: #G0A=8:0 B0 A?@8G8=8BL 70 A>1>N 2V4E8;5==O B0:>W ?@>?>78FVW. # @07V 707=0G5==O C B5=45@=V9 ?@>?>78FVW 1C4L-O:>W =54>AB>2V@=>W V=D>@<0FVW, I> T ACBBT2>N ?@8 287=0G5==V @57C;LB0BV2 ?@>F54C@8 70:C?V2;V, 0<>2=8: 2V4E8;OT ?@>?>78FVN B0:>3> #G0A=8:0. 0 =040==O =54>AB>2V@=>W V=D>@<0FVW #G0A=8: =5A5 2V4?>2V40;L=VABL 2V4?>2V4=> 4> 28<>3 G8==>3> 70:>=>402AB20.4V4E8;5==O B5=45@=8E ?@>?>78FV90<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C @07V, :>;8: 1) CG0A=8: ?@>F54C@8 70:C?V2;V: - ?V4?040T ?V4 ?V4AB028, 2AB0=>2;5=V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n615" ?C=:B>< 47 >A>1;82>AB59; - 707=0G82 C B5=45@=V9 ?@>?>78FVW =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 2V4:@8B8E B>@3V2, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n586" 0170F>< ?5@H8<?C=:BC 42 >A>1;82>AB59; - =5 =0402 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; - =5 28?@0282 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9 =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A:;04V A2>TW B5=45@=>W ?@>?>78FVW, B0/01> 7<V=82 ?@54<5B 70:C?V2;V (9>3> =09<5=C20==O, <0@:C, <>45;L B>I>) ?V4 G0A 28?@02;5==O 28O2;5=8E 70<>2=8:>< =52V4?>2V4=>AB59, ?@>BO3>< 24 3>48= 7 <><5=BC @>7<VI5==O 70<>2=8:>< 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59; - =5 =0402 >1@C=BC20==O 0=><0;L=> =87L:>W FV=8 B5=45@=>W ?@>?>78FVW ?@>BO3>< AB@>:C, 287=0G5=>3> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1543" \t "_blank" 0170F>< ?5@H8<G0AB8=8 G>B8@=04FOB>W AB0BBV 29 0:>=C/ HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n581" 0170F>< 452 OB8<?C=:BC 37 >A>1;82>AB59; - 287=0G82 :>=DV45=FV9=>N V=D>@<0FVN, I> =5 <>65 1CB8 287=0G5=0 O: :>=DV45=FV9=0 2V4?>2V4=> 4> 28<>3 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n584" ?C=:BC 40 >A>1;82>AB59; - T 3@><04O=8=>< >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL; N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=><C :0?VB0;V 10 V 1V;LH5 2V4A>B:V2 (40;V - 0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL, 3@><04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, :@V< 28?04:V2 :>;8 0:B828 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=><C 035=BAB2C 7 ?8B0=L 28O2;5==O, @>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2; 01> ?@>?>=CT 2 B5=45@=V9 ?@>?>78FVW B>20@8 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (70 28=OB:>< B>20@V2, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. ! 1178  @> 70B25@465==O >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8  @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O (DVFV9=89 2VA=8: #:@0W=8, 2022 @., ! 84, AB. 5176); 2) B5=45@=0 ?@>?>78FVO: - =5 2V4?>2V40T C<>20< B5E=VG=>W A?5F8DV:0FVW B0 V=H8< 28<>30< I>4> ?@54<5B0 70:C?V2;V B5=45@=>W 4>:C<5=B0FVW, :@V< =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> <>65 1CB8 CAC=5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n588" ?C=:BC 43 >A>1;82>AB59; - T B0:>N, AB@>: 4VW O:>W 70:V=G82AO; - T B0:>N, FV=0 O:>W ?5@528ICT >GV:C20=C 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=C 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, O:I> 70<>2=8: C B5=45@=V9 4>:C<5=B0FVW =5 707=0G82 ?@> ?@89=OBBO 4> @>73;O4C B5=45@=>W ?@>?>78FVW, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, B0/01> =5 707=0G82 ?@89=OB=89 2V4A>B>: ?5@528I5==O 01> 2V4A>B>: ?5@528I5==O T 1V;LH8<, =V6 707=0G5=89 70<>2=8:>< 2 B5=45@=V9 4>:C<5=B0FVW; - =5 2V4?>2V40T 28<>30<, CAB0=>2;5=8< C B5=45@=V9 4>:C<5=B0FVW 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1422" \t "_blank" 0170FC ?5@H>3>G0AB8=8 B@5BL>W AB0BBV 22 0:>=C; 3) ?5@5<>65FL ?@>F54C@8 70:C?V2;V: - 2V4<>282AO 2V4 ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW 01> C:;045==O 4>3>2>@C ?@> 70:C?V2;N; - =5 =0402 C A?>AV1, 707=0G5=89 2 B5=45@=V9 4>:C<5=B0FVW, 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n618" ?V4?C=:B0E 3, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n620" 5, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n621" 6V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n627" 12B0 2 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n628" 0170FV G>B8@=04FOB><C?C=:BC 47 >A>1;82>AB59; - =5 =0402 70157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; - =0402 =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 ?@>F54C@8 70:C?V2;V, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n586" 0170F>< ?5@H8<?C=:BC 42 >A>1;82>AB59. 0<>2=8: <>65 2V4E8;8B8 B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C @07V, :>;8: 1) CG0A=8: ?@>F54C@8 70:C?V2;V =0402 =5=0;56=5 >1@C=BC20==O I>4> FV=8 01> 20@B>ABV 2V4?>2V4=8E B>20@V2, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW, I> T 0=><0;L=> =87L:>N; 2) CG0A=8: ?@>F54C@8 70:C?V2;V =5 28:>=02 A2>W 7>1>2 O70==O 70 @0=VH5 C:;045=8< 4>3>2>@>< ?@> 70:C?V2;N 7 B8< A0<8< 70<>2=8:><, I> ?@8725;> 4> 70AB>AC20==O A0=:FVW C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2 ?@>BO3>< B@L>E @>:V2 7 40B8 WE 70AB>AC20==O, 7 =040==O< 4>:C<5=B0;L=>3> ?V4B25@465==O 70AB>AC20==O 4> B0:>3> CG0A=8:0 A0=:FVW (@VH5==O AC4C 01> D0:B 4>1@>2V;L=>W A?;0B8 HB@0DC, 01> 2V4H:>4C20==O 718B:V2). =D>@<0FVO ?@> 2V4E8;5==O B5=45@=>W ?@>?>78FVW, C B><C G8A;V ?V4AB028 B0:>3> 2V4E8;5==O (7 ?>A8;0==O< =0 2V4?>2V4=V ?>;>65==O >A>1;82>AB59 B0 C<>28 B5=45@=>W 4>:C<5=B0FVW, O:8< B0:0 B5=45@=0 ?@>?>78FVO B0/01> CG0A=8: =5 2V4?>2V40NBL, V7 707=0G5==O<, C G><C A0<5 ?>;O30T B0:0 =52V4?>2V4=VABL), ?@>BO3>< >4=>3> 4=O 7 40B8 CE20;5==O @VH5==O >?@8;N4=NTBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L B0 02B><0B8G=> =04A8;0TBLAO CG0A=8:C ?@>F54C@8 70:C?V2;V/?5@5<>6FN ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L. # @07V :>;8 CG0A=8: ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, 22060T =54>AB0B=L>N 0@3C<5=B0FVN, 707=0G5=C 2 ?>2V4><;5==V, B0:89 CG0A=8: <>65 725@=CB8AO 4> 70<>2=8:0 7 28<>3>N =040B8 4>40B:>2C V=D>@<0FVN ?@> ?@8G8=8 =52V4?>2V4=>ABV 9>3> ?@>?>78FVW C<>20< B5=45@=>W 4>:C<5=B0FVW, 7>:@5<0 B5E=VG=V9 A?5F8DV:0FVW, B0/01> 9>3> =52V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO<, 0 70<>2=8: 7>1>2 O70=89 =040B8 9><C 2V4?>2V4L 7 B0:>N V=D>@<0FVTN =5 ?V7=VH O: G5@57 G>B8@8 4=V 7 40B8 =04E>465==O B0:>3> 725@=5==O G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L, 0;5 4> <><5=BC >?@8;N4=5==O 4>3>2>@C ?@> 70:C?V2;N 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1039" \t "_blank" AB0BBV 100:>=C. >74V; 6. 57C;LB0B8 B>@3V2 B0 C:;040==O 4>3>2>@C ?@> 70:C?V2;N1 V4<V=0 B5=45@C G8 287=0==O 9>3> B0:8<, I> =5 2V41C2AO 0<>2=8: 2V4<V=OT 2V4:@8BV B>@38 C @07V: 1) 2V4ACB=>ABV ?>40;LH>W ?>B@518 2 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 2) =5<>6;82>ABV CAC=5==O ?>@CH5=L, I> 28=8:;8 G5@57 28O2;5=V ?>@CH5==O 28<>3 70:>=>402AB20 C AD5@V ?C1;VG=8E 70:C?V25;L, 7 >?8A>< B0:8E ?>@CH5=L; 3) A:>@>G5==O >1AO3C 2840B:V2 =0 74V9A=5==O 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 4) :>;8 74V9A=5==O 70:C?V2;V AB0;> =5<>6;828< 2=0A;V4>: 4VW >1AB028= =5?5@51>@=>W A8;8. # @07V 2V4<V=8 2V4:@8B8E B>@3V2 70<>2=8: ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 ?@89=OBBO 2V4?>2V4=>3> @VH5==O 707=0G0T 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4AB028 ?@89=OBBO B0:>3> @VH5==O. V4:@8BV B>@38 02B><0B8G=> 2V4<V=ONBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L C @07V: 1) 2V4E8;5==O 2AVE B5=45@=8E ?@>?>78FV9 (C B><C G8A;V, O:I> 1C;0 ?>40=0 >4=0 B5=45@=0 ?@>?>78FVO, O:0 2V4E8;5=0 70<>2=8:><) 73V4=> 7 >A>1;82>ABO<8; 2) =5?>40==O 6>4=>W B5=45@=>W ?@>?>78FVW 4;O CG0ABV C 2V4:@8B8E B>@30E C AB@>:, CAB0=>2;5=89 70<>2=8:>< 73V4=> 7 >A>1;82>ABO<8. ;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 =0AB0==O ?V4AB02 4;O 2V4<V=8 2V4:@8B8E B>@3V2, 287=0G5=8E F8< ?C=:B><, >?@8;N4=NTBLAO V=D>@<0FVO ?@> 2V4<V=C 2V4:@8B8E B>@3V2. V4:@8BV B>@38 <>6CBL 1CB8 2V4<V=5=V G0AB:>2> (70 ;>B><). =D>@<0FVO ?@> 2V4<V=C 2V4:@8B8E B>@3V2 02B><0B8G=> =04A8;0TBLAO 2AV< CG0A=8:0< ?@>F54C@8 70:C?V2;V 5;5:B@>==>N A8AB5<>N 70:C?V25;L 2 45=L WW >?@8;N4=5==O.2!B@>: C:;040==O 4>3>2>@C0<>2=8: C:;040T 4>3>2V@ ?@> 70:C?V2;N 7 CG0A=8:><, O:89 287=0=89 ?5@5<>6F5< ?@>F54C@8 70:C?V2;V, ?@>BO3>< AB@>:C 4VW 9>3> ?@>?>78FVW, =5 ?V7=VH5 =V6 G5@57 15 4=V2 7 40B8 ?@89=OBBO @VH5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW B0 B5=45@=>W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V. # 28?04:C >1@C=B>20=>W =5>1EV4=>ABV AB@>: 4;O C:;045==O 4>3>2>@C <>65 1CB8 ?@>4>265=89 4> 60 4=V2. # @07V ?>40==O A:0@38 4> >@30=C >A:0@65==O ?VA;O >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N ?5@51V3 AB@>:C 4;O C:;045==O 4>3>2>@C ?@> 70:C?V2;N 7C?8=OTBLAO.3@>5:B 4>3>2>@C ?@> 70:C?V2;N@>5:B 4>3>2>@C ?@> 70:C?V2;N =02545=89 C >40B:C 3 B5=45@=>W 4>:C<5=B0FVW.4AB>B=V C<>28, I> >1>2 O7:>2> 2:;NG0NBLAO 4> 4>3>2>@C ?@> 70:C?V2;N>3>2V@ ?@> 70:C?V2;N 70 @57C;LB0B0<8 ?@>2545=>W 70:C?V2;V C:;040TBLAO 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/435-15" \t "_blank" &82V;L=>3>V HYPERLINK "https://zakon.rada.gov.ua/laws/show/436-15" \t "_blank" >A?>40@AL:>3>:>45:AV2 #:@0W=8 7 C@0EC20==O< ?>;>65=L AB0BBV 41 0:>=C, :@V< G0AB8= HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1762" \t "_blank" 4@C3>W - ? OB>W, HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1779" \t "_blank" AL><>W - 452 OB>WAB0BBV 41 0:>=C B0 >A>1;82>AB59. #<>28 4>3>2>@C ?@> 70:C?V2;N =5 ?>28==V 2V4@V7=OB8AO 2V4 7<VABC B5=45@=>W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V, C B><C G8A;V 70 @57C;LB0B0<8 5;5:B@>==>3> 0C:FV>=C, :@V< 28?04:V2: 287=0G5==O 3@>H>2>3> 5:2V20;5=B0 7>1>2 O70==O 2 V=>75<=V9 20;NBV; ?5@5@0EC=:C FV=8 2 1V: 7<5=H5==O FV=8 B5=45@=>W ?@>?>78FVW ?5@5<>6FO 157 7<5=H5==O >1AO3V2 70:C?V2;V; ?5@5@0EC=:C FV=8 B0 >1AO3V2 B>20@V2 2 1V: 7<5=H5==O 70 C<>28 =5>1EV4=>ABV ?@82545==O >1AO3V2 B>20@V2 4> :@0B=>ABV C?0:>2:8. AB>B=V C<>28 4>3>2>@C ?@> 70:C?V2;N =5 <>6CBL 7<V=N20B8AO ?VA;O 9>3> ?V4?8A0==O 4> 28:>=0==O 7>1>2 O70=L AB>@>=0<8 2 ?>2=><C >1AO7V, :@V< 28?04:V2: 1) 7<5=H5==O >1AO3V2 70:C?V2;V, 7>:@5<0 7 C@0EC20==O< D0:B8G=>3> >1AO3C 2840B:V2 70<>2=8:0; 2) ?>3>465==O 7<V=8 FV=8 70 >48=8FN B>20@C 2 4>3>2>@V ?@> 70:C?V2;N C @07V :>;820==O FV=8 B0:>3> B>20@C =0 @8=:C, I> 2V41C;>AO 7 <><5=BC C:;045==O 4>3>2>@C ?@> 70:C?V2;N 01> >AB0==L>3> 2=5A5==O 7<V= 4> 4>3>2>@C ?@> 70:C?V2;N 2 G0AB8=V 7<V=8 FV=8 70 >48=8FN B>20@C. <V=0 FV=8 70 >48=8FN B>20@C 74V9A=NTBLAO ?@>?>@FV9=> :>;820==N FV=8 B0:>3> B>20@C =0 @8=:C (2V4A>B>: 71V;LH5==O FV=8 70 >48=8FN B>20@C =5 <>65 ?5@528IC20B8 2V4A>B>: :>;820==O (71V;LH5==O) FV=8 B0:>3> B>20@C =0 @8=:C) 70 C<>28 4>:C<5=B0;L=>3> ?V4B25@465==O B0:>3> :>;820==O B0 =5 ?>28==0 ?@8725AB8 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N =0 <><5=B 9>3> C:;045==O; 3) ?>:@0I5==O O:>ABV ?@54<5B0 70:C?V2;V 70 C<>28, I> B0:5 ?>:@0I5==O =5 ?@872545 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 4) ?@>4>265==O AB@>:C 4VW 4>3>2>@C ?@> 70:C?V2;N B0/01> AB@>:C 28:>=0==O 7>1>2 O70=L I>4> ?5@540GV B>20@C, 28:>=0==O @>1VB, =040==O ?>A;C3 C @07V 28=8:=5==O 4>:C<5=B0;L=> ?V4B25@465=8E >1 T:B82=8E >1AB028=, I> A?@8G8=8;8 B0:5 ?@>4>265==O, C B><C G8A;V >1AB028= =5?5@51>@=>W A8;8, 70B@8<:8 DV=0=AC20==O 28B@0B 70<>2=8:0, 70 C<>28, I> B0:V 7<V=8 =5 ?@87254CBL 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 5) ?>3>465==O 7<V=8 FV=8 2 4>3>2>@V ?@> 70:C?V2;N 2 1V: 7<5=H5==O (157 7<V=8 :V;L:>ABV (>1AO3C) B0 O:>ABV B>20@V2, @>1VB V ?>A;C3); 6) 7<V=8 FV=8 2 4>3>2>@V ?@> 70:C?V2;N C 72 O7:C 7 7<V=>N AB02>: ?>40B:V2 V 71>@V2 B0/01> 7<V=>N C<>2 I>4> =040==O ?V;L3 7 >?>40B:C20==O - ?@>?>@FV9=> 4> 7<V=8 B0:8E AB02>: B0/01> ?V;L3 7 >?>40B:C20==O, 0 B0:>6 C 72 O7:C V7 7<V=>N A8AB5<8 >?>40B:C20==O ?@>?>@FV9=> 4> 7<V=8 ?>40B:>2>3> =020=B065==O 2=0A;V4>: 7<V=8 A8AB5<8 >?>40B:C20==O; 7) 7<V=8 2AB0=>2;5=>3> 73V4=> V7 70:>=>402AB2>< >@30=0<8 45@602=>W AB0B8AB8:8 V=45:AC A?>682G8E FV=, 7<V=8 :C@AC V=>75<=>W 20;NB8, 7<V=8 1V@6>28E :>B8@C20=L 01> ?>:07=8:V2 Platts, ARGUS, @53C;L>20=8E FV= (B0@8DV2), =>@<0B82V2, A5@54=L>72065=8E FV= =0 5;5:B@>5=5@3VN =0 @8=:C  =0 4>1C =0?5@54 , I> 70AB>A>2CNBLAO 2 4>3>2>@V ?@> 70:C?V2;N, C @07V 2AB0=>2;5==O 2 4>3>2>@V ?@> 70:C?V2;N ?>@O4:C 7<V=8 FV=8; 8) 7<V=8 C<>2 C 72 O7:C V7 70AB>AC20==O< ?>;>65=L HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1778" \t "_blank" G0AB8=8 H>AB>WAB0BBV 41 0:>=C; 9) 7<5=H5==O >1AO3V2 70:C?V2;V B0/01> FV=8 73V4=> 7 4>3>2>@0<8 ?@> 70:C?V2;N @>1VB 7 1C4V2=8FB20 >1 T:BV2 =5@CE><>3> <09=0 2V4?>2V4=> 4> ?>AB0=>28 01V=5BC V=VAB@V2 #:@0W=8 2V4 25 :2VB=O 2023 @. HYPERLINK "https://zakon.rada.gov.ua/laws/show/382-2023-%D0%BF" \t "_blank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gTgXgg8''$$*$1$7$Ifa$gdkd$$IfTFh l(>:   t0    34` ab pytm_WTg@jkhofr$q"$8$H$If]q^"`a$gd/>8m$$q"$If]q^"`a$gdlm$$q"$If]q^"`a$gdFm$frhrlrr8''$$*$1$7$Ifa$gdkd$$IfTFh l(>:   t0    34` ab pytm_WTrsssssvvvvPwwwwwwwyzzz{~~ƷvfSS<-jh*IhPJU_H mHnH sHtH $h*IhPJ_H mHnH sHtH hUSWPJ_H mHnH sHtH h*IhIhPJ_H nH tH $h*Ihpb+PJ_H mHnH sHtH h*Ihpb+PJ_H nH tH hc!PJ_H mHnH sHtH h*IhPJ_H nH tH  h*Ihh*Ih8/5 h*Ih `" h*Ihm_Wh*Ih `"5h*Ih!h5h*Ih~5mHsHrsskd$$IfTFh l(>:   t0    34` ab pytm_WT$q"$If]q^"`a$gd^fm$sssv$q"$If]q^"`a$gd m$$$*$1$7$Ifa$gdvvv8* $*$1$7$Ifgdkd)$$IfTFh l(>:   t0    34` ab pytm_WTvvvPwwxyzxggJJJJ$q"$*$1$7$If]q^"`a$gd}D$$*$1$7$Ifa$gdkdP$$IfTl(  t 034` abp yt Tzzz{8''$$*$1$7$Ifa$gdkd $$IfTFh l(>:   t0    34` ab pytm_WT{ }l$q"$*$1$7$If]q^"`a$gd}D~DFXZjlnʀnp  ИҘ"$ޙ4>@أڣLNǟǟǟǟǟǟǟǟǟǟǟǟǐ{{{{jh*Ih5Uh*Ih5h*IhN:PJ_H nH tH %jh*IhPJU_H nH tH  h*IhN: h*Ih `" h*Ihm_Wh*IhPJ_H nH tH -jh*IhPJU_H mHnH sHtH $h*IhPJ_H mHnH sHtH 0ln8* $*$1$7$IfgdkdF!$$IfTFh l(>:   t0    34` ab pytm_WTȇxggJJJJJ$q"$*$1$7$If]q^"`a$gd$$*$1$7$Ifa$gdkdm"$$IfTl(  t 034` abp yt Tȇ TʛF$q"$*$1$7$If]q^"`a$gd 48''$$*$1$7$Ifa$gdkd<#$$IfTFh l(>:   t0    34` ab pytm_WT4~¢n$ q"$If]q^"`a$gdm$ N~RT*02FH02NPvx46 "BD@BŽŖ%jh*IhjPJU_H nH tH h*IhjPJ_H nH tH h*IhR5h*Ih `"5h*IhJ5h*Ih8/5 h*Ih `" h*Ihl&. h*Ihm_Wh*IhN:5h*Ih\5jh*Ih5Uh*Ih538''$$*$1$7$Ifa$gdkdc$$$IfTFh l(>:   t0    34` ab pytm_WT$ q"$If]q^"`a$gd5|Vm$$ q"$If]q^"`a$gdN:m$*8''$$*$1$7$Ifa$gdkd%$$IfTFh l(>:   t0    34` ab pytm_WT* Lh:vBr XH.6| R*$q"$*$1$7$If]q^"`a$gdjB<>&(z|~ "$*,rt<>Z\bd(*,$&(zh*Ih^f5 h*Ih^f h*Ih `" h*Ihm_Wh*Ih}PJ_H nH tH %jh*IhjPJU_H nH tH h*IhjPJ_H nH tH D*,8* $*$1$7$Ifgdkd&$$IfTFh l(>:   t0    34` ab pytm_WT$(zxg[g[>>$q"$*$1$7$If]q^"`a$gdj $$Ifa$gd$$*$1$7$Ifa$gdkd'$$IfTl(  t 034` abp yt T,  |    T$q"$*$1$7$If]q^"`a$gdj z @@BD VX68ϸ֢zϸgggggggggg%jh*IhjPJU_H nH tH h*Ih+y5h*Ih)5h*IhW{5h*Iht R5h*Ih `"5 h*Ih `"h*Ih^fPJ_H nH tH h*IhjPJ_H nH tH h*Ih^f5 h*Ih^f h*Ihm_Wh*Ih^fnHtH.h*IhjB*fHnH phq tH (5)) $$Ifa$gdkd($$IfT4 Fh l(`>:   t0    34` ab pyt3T kd)$$IfT4 Fh l( >:   t0    34` ab pytm_WT$q"$If]q^"`a$gd m$ @B$q"$*$1$7$If]q^"`a$gdj$$*$1$7$Ifa$gdBDH8''$$*$1$7$Ifa$gdkd?+$$IfTFh l(>:   t0    34` ab pytm_WT kdl,$$IfTFh l(>:   t0    34` ab pytm_WT$q"$If]q^"`a$gd3m$ $ x !"'(,-/2489$ & F+q$*$1$7$If]qa$gdj$q"$*$1$7$If]q^"`a$gdj$$*$1$7$Ifa$gd638333334455@6B6L6N6b7p7899::<<<B=^=ϼϼϼϰϡuf^Vh*IhL5h*Ih `"5h*Ih^fPJ_H nH tH h*Ih8/PJ_H nH tH  h*Ih^f h*Ihm_Wh*IhfwCPJ_H nH tH h*IhH PJ_H nH tH hc!PJ_H nH tH %jh*IhW\XPJU_H nH tH h*IhW\XPJ_H nH tH %jh*IhjPJU_H nH tH h*IhjPJ_H nH tH 9:::8''$$*$1$7$Ifa$gdkd-$$IfTFh l(>:   t0    34` ab pytm_WT:<<kd.$$IfTFh l(>:   t0    34` ab pytm_WT$q"$*$1$7$If]q^"`a$gd}a<<B=b=$q"$If]q^"`a$gdF}m$$q"$If]q^"`a$gdvm$$q$If]qa$gdF}m$^=`=b=d=f=h=l=n=r=t=x=z=~===========ÿh$kh=M h=M0Jjhon-0JUh:jh:Uhvh 5hvhm_W5h*h `"5h*Ihd5b=d=f=j=6!$q"]q^"`a$gdvm$kd/$$IfTFh l(>:   t0    34` ab pytm_WTj=l=p=r=v=x=|=~==========$q"]q^"`a$gdvm$h]hgd6d &`#$gdK^5 01h:p . A!S"S#S$S% $$If!vh5c56&#vc#v6&:V   t05&5b/ 34` pyt T%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytQKT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytQKT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT%$$If!vh5c5 5~#vc#v #v~:V   t05&5(5: / 34` pytm_WT$$If!vh5(#v(:V   t 05/ 34` p yt T%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT$$If!vh5(#v(:V   t 05/ 34` p yt T%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT$$If!vh5(#v(:V   t 05/ 34` p yt T%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT$$If!vh5(#v(:V   t 05/ 34` p yt T%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT$$If!vh5(#v(:V   t 05/ 34` p yt TJ$$If!vh55 5~#v#v #v~:V 4  t0++,5>55: / /  34` pyt3TJ$$If!vh55 5~#v#v #v~:V 4  t0++,5>55: / /  34` pytm_WT+$$If!vh55 5~#v#v #v~:V   t0,5>55: / 34` pytm_WT%$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT+$$If!vh55 5~#v#v #v~:V   t0,5>55: / 34` pytm_WT+$$If!vh55 5~#v#v #v~:V   t0,5>55: / 34` pytm_WT)$$If!vh55 5~#v#v #v~:V   t05>55: / 34` pytm_WT^ 66h662 0@P`p28 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmHnHsHtHZ`Z 6d1KG=K9$*$1$7$a$5CJPJ_H aJmH"sH"tH d d %9[i 03>;>2>: 1$<@&#CJ KH OJPJQJ\aJ mHsH^ ^ RnU 03>;>2>: 2$*$1$7$@&CJPJ\_HmHsHtH` ` (? 03>;>2>: 3$<@&CJOJPJQJ\aJmHsH` ` SnU 03>;>2>: 4$*$1$7$@&a$5CJPJ_HmHsHtHBA`B A=>2=>9 H@8DB 0170F0Xi@X 01KG=0O B01;8F04 l4a .k . 0 5B A?8A:0 \O\ 6d Body Text 22*$1$7$a$CJPJ_HaJmHsHtHR `R 6d86=89 :>;>=B8BC; E$mHsH4)@4 6d><5@ AB@0=8FKT "T K5@E=89 :>;>=B8BC; E$mHsH0/0 v0 5B A?8A:010/0 6n0 5B A?8A:020/0 y|30 5B A?8A:030/0 w0 5B A?8A:040/0 C40 5B A?8A:050/0 10 5B A?8A:060/0 U|0 5B A?8A:07R R Ro "5:AB 2K=>A:8CJOJQJ^JaJmHsH`/` Ro"5:AB 2K=>A:8 =0:#5CJOJPJQJ^J_H aJtH 0o0 :;0 5B A?8A:08 G!.2=0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0:*$1$7$a$5OJPJQJ_HmH sH \/\ 7686=89 :>;>=B8BC; =0:5CJPJ_H aJtH ^/^ 765@E=89 :>;>=B8BC; =0:5CJPJ_H aJtH 0/0 760 5B A?8A:09 D/D  Font Style13CJOJQJ^JaJ2/2 )B0 5B A?8A:010"2/2 %X0 5B A?8A:011#2/2 0 5B A?8A:012$b/Qb 9[i03>;>2>: 1 =0:*5CJ KH OJPJQJ\^J_H aJ tH pcp OE !5B:0 B01;8FK7:V&0&,W q, H`!B@>3895\^/^ ? 03>;>2>: 3 =0:&5CJOJPJQJ\^J_H aJtH 2/2 00 5B A?8A:013)2/2 o0 5B A?8A:014*2/2 Ia0 5B A?8A:015+2/2 a0 5B A?8A:016,2/2 y0 5B A?8A:017-2/2 @0 5B A?8A:018.2/2 }:&0 5B A?8A:019/2/2 \0 5B A?8A:02002/2 R0 5B A?8A:02112/2 ,0 5B A?8A:02222/2 B=0 5B A?8A:02332/2 UJ0 5B A?8A:02442/2 20 5B A?8A:02552/2 0 5B A?8A:02662/2 pN0 5B A?8A:02772/2 pN0 5B A?8A:02882/2 0 5B A?8A:02992/2 0 5B A?8A:030:2/2 b0 5B A?8A:031;2/2  d0 5B A?8A:032<2/2  d0 5B A?8A:033=2/2 /v0 5B A?8A:034>2/2 /v0 5B A?8A:035?2/2 /v0 5B A?8A:036@2/2 0 5B A?8A:037A2/2 e0 5B A?8A:038B2/2 e0 5B A?8A:039C2/2 e(0 5B A?8A:040D2/2 `0 5B A?8A:041E2/2 ~0 5B A?8A:042F:U q: jC0 8?5@AAK;:0 >*B*ph2/2 U0 5B A?8A:043H2/2 xZ0 5B A?8A:044I2/2 b0 5B A?8A:045J2/2 O20 5B A?8A:046K2/2 3s0 5B A?8A:047L2/2 5}I0 5B A?8A:048M2/2 540 5B A?8A:049N2/2 Tz0 5B A?8A:050O2/2 SU0 5B A?8A:051P2/2 0 5B A?8A:052QJ/!J nU03>;>2>: 2 =0:5CJ\aJtHD/1D nU03>;>2>: 4 =0: CJaJtH2/2nU0 5B A?8A:053TjB RjVnUA=>2=>9 B5:ABU*$1$7$a$&CJPJ\_HaJmHnHsHtHuX/aXUnUA=>2=>9 B5:AB =0:5\mHnHsHtHu~C r~ XnUA=>2=>9 B5:AB A >BABC?><W*$1$7$^`La$5CJPJ_HmHsHtH`/` WnUA=>2=>9 B5:AB A >BABC?>< =0: CJaJtH~R ~ ZnUA=>2=>9 B5:AB A >BABC?>< 2Y*$1$7$`a$5CJPJ_HmHsHtHd/d YnU A=>2=>9 B5:AB A >BABC?>< 2 =0: CJaJtHvv nU=0: =0: =0: =0:[*$1$7$a$'5CJOJPJQJ^J_HaJmH sH c nU!5B:0 B01;8FK17:V\0\5$7$8$9DH$ nUE=0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:]*$1$7$a$'5CJOJPJQJ^J_HaJmH sH ZZ nU nc_message^dd*$1$7$[$\$a$5PJ_HtH"4/4 nU0 5B A?8A:0110_4/4 nU0 5B A?8A:0210`4/4 nU0 5B A?8A:0310a4/4 nU0 5B A?8A:0410b2/2 nU0 5B A?8A:054c2/2 nU0 5B A?8A:061d2/2 nU0 5B A?8A:071e2/2 nU0 5B A?8A:081f2/2 nU0 5B A?8A:091g4/4 nU0 5B A?8A:0101h4/4 nU0 5B A?8A:0111i4/4 nU0 5B A?8A:0121j4/4 nU0 5B A?8A:0131k4/4 nU0 5B A?8A:0141l4/4 nU0 5B A?8A:0151m4/4 nU0 5B A?8A:0161n4/4 nU0 5B A?8A:0171o2/2 M#0 5B A?8A:055p2/2M# 5B A?8A:056q2/2 M#0 5B A?8A:057r2/2 q 5B A?8A:058sB/AB qapple-converted-space4/4 q0 5B A?8A:0211u4/4 q0 5B A?8A:0311v4/4 q0 5B A?8A:0411w2/2 q0 5B A?8A:059xc UJ!5B:0 B01;8FK27:Vy0y5$7$8$9DH$&/& UJnc_date&/& UJnc_time2/2 UJ0 5B A?8A:062|2/2 UJ0 5B A?8A:072}2/2 UJ0 5B A?8A:082~2/2 UJ0 5B A?8A:092e  90'!B0=40@B=K9 HTML, =0:,=0:,=0:2,=0:1@2( Px 4 #\'*.25@91$7$a$'5CJOJPJQJ_HaJmHsHtH/ 90@!B0=40@B=K9 HTML =0:, =0: =0:,=0: =0:,=0:2 =0:,=0:1 =0: OJQJtHd"d 9!>45@68<>5 B01;8FK $1$7$a$5PJ_HmHsHtH`2 <0170F A?8A:0,Chapter10,!?8A>: C@>2=O 2,=0720=85 B01;/@8A,En tte 1,Mummuga loetelu,Loendi lik,Report Para,WinDForce-Letter,Bullet Points,Liste Paragraf,List Paragraph in table,Akapit z list*$1$7$^a$m$5PJ_HtHjP Bj onA=>2=>9 B5:AB 2dx*$1$7$a$5PJ_HmHsHtHJ/QJ onA=>2=>9 B5:AB 2 =0:CJaJ"/a" F4hps^JZ rZ $ 57 8=B5@20;0$CJOJPJQJ_HaJmH"sH"tH VV V A0@>A<>B@5==0O 38?5@AAK;:0 >*B* ph Axl63Ldd*$1$7$9DNOPQ[$\$a$#OJ PJQJ \^J _HmHsHtH Axl64Ldd*$1$7$9DNOPQ[$\$a$)56OJ PJQJ ]^J _HmHsHtH Axl65Ldd*$1$7$9DNOPQ[$\$a$#5OJ PJQJ ^J _HmHsHtH Axl66Idd*$1$7$9DNOPQ[$\$#5OJ PJQJ ^J _HmHsHtHbb Axl67dd*$1$7$[$\$a$#5OJPJQJ^J_HmHsHtH Axl68Hdd*$1$7$NOPQ[$\$a$#5OJ PJQJ ^J _HmHsHtHzz Axl693dd*$1$7$9DOQ[$\$#5OJ PJQJ ^J _HmHsHtH| | Axl706dd*$1$7$9DOQ[$\$a$#5OJ PJQJ ^J _HmHsHtHz z Axl713dd*$1$7$9DOQ[$\$#5OJ PJQJ ^J _HmHsHtHD/" D c 0FR1$(1$^(a$_HmH"sH"tH j2 j 32A=>2=>9 B5:AB1 *$7$a$&5OJPJQJ_HaJhmHsHtHB^`B B 321KG=K9 (251),1KG=K9 (251) =0:1,1KG=K9 (251) =0: =0:1,1KG=K9 (Web) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:,1KG=K9 (251) =0: =0:,1KG=K9 (251) =0:2 =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0:,1KG=K9 (251) =0:1 =0: =0: =0: =0:dd*$1$7$[$\$a$5PJ_HmHsHtH/Q  321KG=K9 (251) =0:,1KG=K9 (251) =0:1 =0:,1KG=K9 (251) =0: =0:1 =0:,1KG=K9 (Web) =0: =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:1,1KG=K9 (251) =0:2 =0: =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0: =0:CJaJXb X 320rvps2dd*$1$7$[$\$a$5PJ_HmHsHtHr =Mxl72Ldd*$1$7$9DNOPQ[$\$a$+5CJOJ PJQJ ^J _HaJmHsHtH E_xl736dd*$1$7$9DOQ[$\$a$+CJOJ PJQJ \^J _HaJmHsHtH E_xl746dd*$1$7$9DOQ[$\$a$+5CJOJ PJQJ ^J _HaJmHsHtH E_xl75=dd*$1$7$NOP[$\$a$+CJOJ PJQJ \^J _HaJmHsHtH E_xl762dd*$1$7$NP[$\$a$+CJOJ PJQJ \^J _HaJmHsHtH E_xl77=dd*$1$7$NPQ[$\$a$+CJOJ PJQJ \^J _HaJmHsHtHX/ X fx57 8=B5@20;01 CJOJQJ_HaJmHsHtHd/ d jBa1KG=K91d1B*CJOJPJQJ^J_HaJmHphsHtH( ( jBausername&/ & jBa0rvts0^J` ` j}Table Paragraph *$8$a$5CJPJ_HaJmH sH `" ` `" Body Text$*$7$a$&5OJPJQJ_HaJhmHsHtHn2 n d #List Paragraph$*$1$7$^a$m$5PJ_HaJmHsHtH>/A >  F =0: =0:32CJaJmH"sH"V/R V w7Default 7$8$H$!B*CJ_HaJmHphsHtHJ/a J 0170F A?8A:0 =0:CJaJmH"sH"PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ƶtheme/theme/theme1.xmlYnE#;8U i-qN3'JH DA\8 R>CW]{'ސ{g?x݈]"$q+_,y>8{7 K }xLވHe 2{Rܜaˋ??<ߟdžSr$L].<İT̟72S"ѵ_JwL&BJ05kZVyVy|xC OO|x>+<>@(:??/>5{yxFDdm 3^q5'=q6nib-$RB}}YGq=xK@;)^qbha79g . pUʹ;bbmc[$c'a}5KKfH5HL!ݦ&|mK{N6M6hq v|y 58+zH  *~ HHy\K*t@G>{sA}"))y sGfۡqǾ'w E1 [8>ܤ4Aбt׎~ls14_>,Ȭ7TT GqME=w-i>mo[oiBszbP:j5if F 9Pɉ* k\ A ;!N`.{I SցD p3˅5veU}AbvyA/g 氚 Z N+lR~aeԩj9&&CLgMʼn7a A0ƀHEA3~{q q1vƨl効9)>൜fN1N FIrdq8Y^:_73.|3 f%Jش?MOY s 3;} Rc0`d[鯠$ÿ - έhǴ"P 6T{TUٴ+9E28Y*MOt0O9Bݍqg7Ŕ9O)z?7#]u rBIHAאTpl>՟,SpT4@~BA%}'0+{eRF&rĪ#uu\{BHuM6`pG}N+!'_oN콶3a3dXZzCyCUɪ嶂ZZZ۱f,fAg-@`g v6V?Dhf6t=M&ʺ6ײ'݉#֚>d8s9xN=ڮjAv11;u2%M2oN1uo%տPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ƶtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]    HnMb[ȍDfr~NBz^==vx{")/48?C H V pXHvT^Z F""-\./4D5::H8ISTkjԓ~ȚΚRggfrrsvvz{lȇ4** B 9:<b=j==wyz|}~ !#$%&'(*+,-.01235679:;<=>@ABDE " M`"""$$$s;;;BBBN!O)O*OyO|OOOOwTTT]]]]J^L^O^^^`h`v`z```?aaabb ccccdddDgggi j-j0j}jjjjjj"k%k,kykkqqqsssvvvQÈ҈XgݐNRʪ"ʫ& BlvpϺ_loadkνо, CRM_%XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX !T  # @H 0(  0(  B S  ?Mn657n658n659n562n563n564n399n617n618n619n620n621n622n623n624n625n626n627n631n1283n1281n1282n1436n1494n1497n1567n319n1545n321n322n323n1529n1530n589n1478n592n593n594n595n596n597n598n599n600n601n602n603n604n605n606n607n608n609n611n612n614n158n643n644n645n646n647n649n650n651n506n507n508n510n511n512n513n514n515n516n517n1777wG"HH&KLWMANPQRlSSmUV2X`6qrr{Z[Z``{3@X+#Pd(=FZ;}Q`h  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLwG"HH&KLWMANPQRlSSmUV2X`6qrr{Z[Z``{3@X+#Pd(=FZ;}Q`hor377B@DNX x|    ' fsM`0(:())))))))88(?+? PP$P0PEPUPTTMUWUVVddddgggg> c*S@RxJBN@~1<#=tQ~B\f8 QHC @o!?̹M*@,ANfp-\Q7~08E%0VF Jh4Oھ7d'C >]|}FnV\Gvs$#\GZ.b6I nRr:fPSdDTy_W[ȫYSk_rBc>Zcdt%%&.gɜ }ja&mԔ;eoةZa76skTs:Cxsx!uPxl@xd@pV;{PN~k{8\p}Rh^`^J)8^`^J)pL^p`L^J)@  ^@ `^J() ^`^J()Lx^`L^J()H^`^J.^`^J.PL^P`L^J. ^`6CJo(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`5o(.^`5o(..0^`0o(...0^`0o(.... o^o`o( ..... o^o`o( ...... `^``o(....... `^``o(........ ? ^? `o(.........^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`o()^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L. ^`B*ph. ^`B*ph.. 0^`0B*ph... 0^`0B*ph.... 8^8`B*ph ..... 8^8`B*ph ...... `^``B*ph.......  `^``B*ph........  ^`B*ph......... 8^8`OJPJQJ^J o(^`OJQJ^Jo(o  ^ `OJ QJ o(  ^ `OJQJo(x^x`OJQJ^Jo(o H^H`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(^`OJPJQJ^Jo(-u^u`OJQJ^Jo(hHoE^E`OJ QJ o(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hHU^U`OJQJ^Jo(hHo%^%`OJ QJ o(hHU,^,`OJ PJQJ ^Jo(-^`OJQJ^Jo(o  ^ `OJ QJ o(  ^ `OJQJo(l^l`OJQJ^Jo(o <^<`OJ QJ o(  ^ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(^`OJPJQJ^Jo(-u^u`OJQJ^Jo(hHoE^E`OJ QJ o(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hHU^U`OJQJ^Jo(hHo%^%`OJ QJ o(hH^`OJPJQJ^Jo(-o^o`OJQJ^Jo(hHo? ^? `OJ QJ o(hH ^ `OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hHO^O`OJQJ^Jo(hHo^`OJ QJ o(hH^`OJPJQJ^Jo(-^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.P,^,`o(^`. L^ `L. ^ `.l^l`.<L^<`L. ^ `.^`.L^`L._^_`OJPJQJ^Jo(-/^/`OJQJ^Jo(hHo^`OJ QJ o(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHoo^o`OJ QJ o(hH?^?`OJQJo(hH^`OJQJ^Jo(hHo^`OJ QJ o(hH ^`OJQJo(^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(^`CJOJQJo(^`CJOJQJo(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o( h^h`OJQJo(8^8`OJQJ^Jo(o ^`OJ QJ o(  ^ `OJQJo( ^ `OJQJ^Jo(o x^x`OJ QJ o( H^H`OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(^`o(.p^p`.@ L^@ `L.^`.^`.L^`L.^`.P^P`. L^ `L. ^`OJQJo(^`OJQJ^Jo(o  ^ `OJ QJ o( p ^p `OJQJo(@^@`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(80^8`0o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.8^8`o(.^`. L^ `L. ^ `.x^x`.HL^H`L.^`.^`.L^`L.^`OJPJQJ^Jo(^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(^`.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`OJPJQJ^Jo(-u^u`OJQJ^Jo(hHoE^E`OJ QJ o(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHo^`OJ QJ o(hH^`OJQJo(hHU^U`OJQJ^Jo(hHo%^%`OJ QJ o(hH^`OJPJQJ^Jo(- ^`OJQJo(o pp^p`OJ QJ o( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJ QJ o( ^`OJQJo( ^`OJQJo(o PP^P`OJ QJ o(  ^ `OJQJ^Jo(o^`5.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`. ^`OJPJQJ^J o(^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(,^,`OJPJQJ^Jo(-^`OJQJ^Jo(o  ^ `OJ QJ o(  ^ `OJQJo(l^l`OJQJ^Jo(o <^<`OJ QJ o(  ^ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(^`OJPJQJ^J.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.U^`o(^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L. ^`OJQJo(^`OJQJ^Jo(o pp^p`OJ QJ o( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJ QJ o(^`5o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.,^,`OJPJQJ^Jo(-^`OJQJ^Jo(o  ^ `OJ QJ o(  ^ `OJQJo(l^l`OJQJ^Jo(o <^<`OJ QJ o(  ^ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o(^`OJPJQJ^J.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L. ^`OJQJo(^`OJQJ^Jo(o pp^p`OJ QJ o( @ @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o PP^P`OJ QJ o(^`OJQJ^Jo(o^`OJQJ^Jo(opp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L. ^`5o(^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.U^`OJ PJQJ ^Jo(-^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(hh^h`o(.0^`0o(..0^`0o(...88^8`o(.... 88^8`o( ..... `^``o( ...... `^``o(....... ^`o(........ ^`o(.........^`OJPJQJ^Jo(-^`OJQJ^Jo(o p^p`OJ QJ o( @ ^@ `OJQJo(^`OJQJ^Jo(o ^`OJ QJ o( ^`OJQJo(^`OJQJ^Jo(o P^P`OJ QJ o(+cda76s!u_W[D xsC pV;{&.g @fp-Rp: @xSk_\f\p}7~0&mxJfp-: .b6IS@DTN@Bc#\GC >~k{@,;eo}FTs}j Jh4V\GfPS%07o!tQM***J""""""""""""""""">""""""""~N~^ """"""""-@i'T""""""""P,v8""""""""$H683H"""""""">"je"""""""h*""""""""h.""""""""F""""""""h""""""""""""""""" "\}""""""""""""""""""""""""" """""""".""""""""4""""""""3``)?C V l  i6tTREiZ[#G!()/)5X,X-{}1i26~ 7R8`9^}9o7 :(#;Jj=ET@ s}F9PxQ9T"fT`W|;YiZBr?]?#^pcIdSlfig7mBeno uQv[uQ"v_xV%xbM~ z ,?B(SXnlt>y%9KLbklw  Y2^u +2]LORY6d"n ??(-/\1f447:;?@CQ8WpY$}.4CFGsHVV ]+r@8<eFSlsFuN,%4Fhhso;d>Bd>jXl3s\ ' 2 2 , - / 7 9 A O V W Y c t ^|        & 0 d5 ; H pT U ^ e j Qo     [6 ^A O y B} l y   1 @ PF l )| A 2   + 1 ? @ D [ R^ c d Rh Yh  1)%::CDAPsA|I <\`+Y=@_qsw'|G464MVW\xL (  .svfx9~Q./8D?AFQRZrd$>vJUaWdntFQ 1CDWX`lmprz  H+&M()g?!\eo +NUY=Z\er`y~*,abuc~ .#k,5'6?X7gjsu}$A#'/-%Kpyx:%*<JY=hvhl$tz;c/9C;J\Jy}8/{05G%Xh>)7EN?bfjk`'(8)/Y6^ag?~?y@FJX\`qy > " ) c7 A *U qf x K!!";?"(P"GQ"W" `"d #j#o*#!<#C#W#Y#a#f#qp#s#t#$$\$$y,$7$<$j>$>$Y$a$Vq$x$&%X5%8%J%~%&U &&9#& '&J'&:&}:&U&li&'n''S'hU'UW'6['k'r'x( ((V("(e*( v(N( )1)b6)6)?)A)-F)Qk)m)tp)6**& **>*X;*L*V*lh*h* i*l*\+ +:0+M+pb+l+,,c>,C,1M1w1y2 2 22!2Z&2-21232O2O2sS2_2o2X{2I33*3k=3G>3G3Kb3b3y|3444q4!4.4F44;49E4F4o4J{4|4s 5T55!5!5K,5a,5E5H5?T5_566"6%676P6q6w7727 57{57C7O7~78m888!8081;8/>8kT89r8s8s99'979XQ9R9W9+X9nf9j9z9K::1:6:8:D:S:\:7f:o:p:u:0; ;;%;);,;xA;B;LZ;r; |;i <o<<o/<4<Y<Y<j<n<Pn<= =u$= ==B=E=P=l=n=Zt=u=9>k>#%>i*>@D>F>P>U>O]>ob> d>j>$???,6?f?|r?r?x? @s@D@R@~q@x@x@|@ A5!A)A3A?Af\Am_ATmA rArA}ABKB)B)BIB|B$CH/CkLCLC _C aCaCjCfwCD}DN!D?DADHD`UDWYDbDesDE EOE@EO%E(E!-E[EA\EC\E^jE|E F F7FLF)WFfFgFhF\wF }FG4G6Gs&G3G;ZGaGbGgGmGzG*H+H6HKYHvnHtHI&I>.I1IJMI]IxaIRoI5}IUJM.JVJ[Jq`JhJhJpJtJ|JtKKC'K)*K:KQK YKMZK$aKeKnKeLLLL>L?ELILLLQLxkLZpLMMM'M-M=MpJMJYM\M+kMopM9~MNNpNvNk+N.NJ2N2N:N:Nj=NIN%`N xNlO Ow%O%O7&OSeAS;BSPSRSSSZS_SoSa{S{STwT,TMTTT)!T:%T 1T88TC;TcTeTUU2USU>ULUUYUeUSlUnUuUV?VLVOV5|VWW W"W{#W#W+We1W:W~JWUSWm_WrWXXP X-X-X=7X<@XwIXW\XcXkXlXY-YYu4Y_DY UYbYlYZZ Z Z&Z8>ZwLZVZpYZYZfZfZrZxZ[=[Z[c[f[n[Z}[\ \ \$!\&\:\M\SX\,k\m\&o\q\.r\1]]]Q]q]!]#]$]d-]U/]P]|]K|]}]^"^&^G^CX^U|^S~^{_ _q__E_'_-_7_D9_'=_L_Q_[_w]_Ag_k_Gm_````3'`-`6`E`9``s`ao aa:#a)a.ajBaIaoPaa_a]babbT%bSDbc=cc6cc6(c1c8cDcEc0Vcfcd d6d7Ideme=e\ejeqexeff!f+f+f4f8fHfJf[fZ~fg= g&g`.gZEg^gogogtgxghh-h h hIh'h~Gh3Qh[hi0iiJ0i+2i?i?iYEiIiJiKiUiVi\Yi9[ikiwi{yirjGj#j=j8WjrjX~j$k'k;k>kGk.Gk<\kok?rkskzkolh ll4lH:lHlRTl`clllul{l"|lim"m37m{:mw)swHxwxGfx'y+ysSy~^y `y{oy"sy7syZ~yz9'z1zPzPzRzTzoz{6{W{\{}_{g{0w{]|||"|3|>|C|L|S|Jg|sg|j|]w|}}}}}/A}F}H}aHkXZ_st\}9@BjEk}Cm*/79?EhLQe+j"(;^~ ;$>@7H_keuvzV HQdfp $/i1B:?AhLP=f@ir6V/&b) H?R'+1,,02D[J0Nos$2/l5|PPLv>{~4)"305:HMkknruN-23pG_h 1@WMO ]mr}U L +1F4<U4eOqm$',N0Q`n#pFy{E,V-2q^jO36;XdHs}[ AI3aR0[,s <BgLZ)\i`jo*/<EEwj}vHYrwv*.EK6]^f/vym0!h")f+|3\:X]tfo Ylu|U +b?Uxqf$\'A0OiYmos<#'g1D6D*IbKT\_ta#11;D2GUJ^oajo^qsDvy \Me%,;*HN [yg-92U@TZ Z3&6i82DIUQ\]b3k9+,FPSzhkv}"* +b@BMnYAhr4~h| N"VNOlo*y!>&;oWl]ojstI5q5@/KRR[)b0r_uwz{-  6$y/0-6?\HVafoqyN HQ9TW[_#I&9C?C`DNSSXy~AELR >kFL'NDQ]px &S@RuRR kkn?%9BDCU^`tx|v%M#e(&DHJ`yk'=**my9,P.6 >CGSa.ftz=# C%,c-&HIet9 "01>6WZ[bjjk]qq^vs 4jFKswO 2|:Zd\sx[}G&541I$Q^c i~ |)OJee.+7>B~HS_TaeGf h t*^u3v}*,CCSTY}acdfOm;$GAW%Z-i-:;2AFF=\d8z~$1YqLs_ g Fn*-10;8kHMbS^mv Q!.8(@BJVb;imtwO$v3sBU7Y\dgCoD>.8N^zR# =8JPcXiltw7)+25E?N UZw*'-K?!@PSS.XK^m:")INO[efiA Jo2:<Pj`aqFx4D\`heg,j )+96Zehlnt{|"8< @:EeESH8SSQ\]xnw_yc|XH//9M;*UKqp5<dLVY?ho4pc$g++f,LPZ_Tab0yY/@FOjx#+.w/0:;:Nr_rhur~c+/H`Uc ?ATB'F^ <%Z_Mhie12;hV*ac;e )-0BD5NT c!&m*2S405N::DHPaVc )-o/8D"I RgGyzgp .>ERvSqYZN[Ro;.|::=$M\zoH #%v2CaC`VW[^`ci+j,mppr%yz) 08 Y\an,pxy%& 7?KSOOS~ ] +B4jYj `uE!&*l/5[5\9sx !c,j< LN}tU||}nH"Or +.%<Bi__HiFp x@ d O^jkqpp pppppp\Unknown G*Ax Times New Roman5Symbol3. *Cx Arial7@Cambria5. .[`)Tahoma7. [ @VerdanaG=  jMS Mincho-3 fg?= *Cx Courier New7.@CalibriO*Ax Times New Roman CYR;WingdingsA. Arial NarrowA$BCambria Math"1 hYbGz򢂇!s!s!SS4??GFj BqHP  ?6d2! xx.>;>2=5 C?@02;V==O <VAB>1C4C20==O, 0@EVB5:BC@8UserEvgeniy*                           ! " # $ % & ' ( ) Oh+'0 $ D P \ ht|0 , UserNormalEvgeniy4Microsoft Office Word@ @Է@nP,@4j3!՜.+,D՜.+,\ hp|  s? / ,   # 8@ _PID_HLINKSA"Va:4https://zakon.rada.gov.ua/laws/show/382-2023-%D0%BFp o{+https://zakon.rada.gov.ua/laws/show/922-19n1778o{+https://zakon.rada.gov.ua/laws/show/922-19n1779oz+https://zakon.rada.gov.ua/laws/show/922-19n1762?p+https://zakon.rada.gov.ua/laws/show/436-15p <p+https://zakon.rada.gov.ua/laws/show/435-15p h+https://zakon.rada.gov.ua/laws/show/922-19n1039[5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn586V5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn628Y5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn627_5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn621^5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn620 V5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn618l~+https://zakon.rada.gov.ua/laws/show/922-19n1422U~5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn588Y{5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn584\x5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn581mxu+https://zakon.rada.gov.ua/laws/show/922-19n1543[r5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn586 [o5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn615n}l+https://zakon.rada.gov.ua/laws/show/922-19n1611n}i+https://zakon.rada.gov.ua/laws/show/922-19n1611 [f5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn605\c5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn581mx`+https://zakon.rada.gov.ua/laws/show/922-19n1543jy]+https://zakon.rada.gov.ua/laws/show/922-19n1250luZ+https://zakon.rada.gov.ua/laws/show/922-19n1497mzW+https://zakon.rada.gov.ua/laws/show/922-19n1562jyT+https://zakon.rada.gov.ua/laws/show/922-19n1257 [Q5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn615 ]N5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411VK5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn628YH5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn627_E5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn621^B5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn620 V?5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn618 j<,https://zakon.rada.gov.ua/laws/show/2939-17p  j9,https://zakon.rada.gov.ua/laws/show/2939-17p ^65https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn630V35https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn628 ]05https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411\-5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn622 X*5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn616V'5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn628\$5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn622 X!5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn616fs+https://zakon.rada.gov.ua/laws/show/755-15n174yj,https://zakon.rada.gov.ua/laws/show/2210-14n456L],https://zakon.rada.gov.ua/laws/show/2210-14n52L],https://zakon.rada.gov.ua/laws/show/2210-14n52 j,https://zakon.rada.gov.ua/laws/show/2939-17p ?=+http://zakon3.rada.gov.ua/laws/show/851-15p  [ 5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn615&n ,https://zakon.rada.gov.ua/laws/show/2155-19p nt+https://zakon.rada.gov.ua/laws/show/922-19n960nt+https://zakon.rada.gov.ua/laws/show/922-19n960J,mailto:saltiv-buh@ukr.netp   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFHIJKLMNOPQRSTUVWXYZ[\]^_abcdefghijklmnopqrstuvwxyz{|}~Root Entry FP73Data G11Table`WordDocument 7SummaryInformation(DocumentSummaryInformation8|$MsoDataStorePƟ334ISNXQURNZY45VM==2PƟ33     Item  PropertiesUMacros33VBA 33  !"#$%&'(*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUWXYZ[\_ 0* pHdProjectQ(@= l GAg J< rstdole>stdoleP h%^*\G{00020430-C 0046}#2.0#0#C:\Windows\SysWOW64\e2.tlb#OLE Automation`ENormalENCrmaQF  * \C 7Ag!OfficgOficg!G{2DF8D04C-5BFA-101@B-BDE5gAjAe42ggram Files (x86)\@Common \Microsoft Shared\OFFICE1dir ThisDocument l_VBA_PROJECT); PROJECT V2\MSO.DLLL#P 1 Ob LibrXary'zMSF@Cs> MSFDs3@eD452EE1-E08"F1A-8-02608C4D0BB4eFM20L'B &/;"~1ă} Ã00}#0ƒ# ў50 B CF118g473B-45C8-959B6DCF393FC2C6Users\Evgeniy\AppData\Local\Temp\Word8.0cB8.exddU=#.E .`M QBThisDocumenPtGTisDmcuQ@en 2E` H1"z",8""+nuQ8vIvTzKL6x2qiG/D{h\ֱ"