{"id":26705,"date":"2021-06-03T12:47:20","date_gmt":"2021-06-03T09:47:20","guid":{"rendered":"https:\/\/euconlaw.com\/?p=26705"},"modified":"2021-06-03T13:07:34","modified_gmt":"2021-06-03T10:07:34","slug":"mynfyn-utverdyl-obobshhayushhuyu-nalogovuyu-konsultaczyyu-po-nekotor%d1%8bm-voprosam-prymenenyya-pravyl-transfertnogo-czenoobrazovanyya","status":"publish","type":"post","link":"https:\/\/euconlaw.com\/ru\/mynfyn-utverdyl-obobshhayushhuyu-nalogovuyu-konsultaczyyu-po-nekotor%d1%8bm-voprosam-prymenenyya-pravyl-transfertnogo-czenoobrazovanyya\/","title":{"rendered":"\u041c\u0438\u043d\u0444\u0438\u043d \u0443\u0442\u0432\u0435\u0440\u0434\u0438\u043b \u043e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0443\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u043f\u043e \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f"},"content":{"rendered":"<p>\u041f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442 14.05.2021 \u2116 266 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0430 \u041e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u043f\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u0441\u0442\u0430\u0442\u044c\u0438 39 \u041d\u041a\u0423, \u0432 \u0442.\u0447. \u043f\u0440\u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430 \u0434\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u043f\u0443\u043d\u043a\u0442\u043e\u0432 140.5.4, 140.5.51,140.5.6 \u0441\u0442.140 \u041d\u041a\u0423.<\/p>\n<p>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0434\u0430\u0435\u0442 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0435\u0441\u044f:<\/p>\n<ul>\n<li>\u0441\u044b\u0440\u044c\u0435\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438 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\u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0441 \u0441\u044b\u0440\u044c\u0435\u0432\u044b\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438;<\/li>\n<\/ul>\n<p>\u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f 30% \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043e\u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430 \u0432 \u0441\u043b\u0443\u0447\u0430\u044f\u0445:<\/p>\n<p>-\u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0449\u0438\u0445 \u0443\u043f\u043b\u0430\u0442\u0443 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c;<\/p>\n<p>-\u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0447\u0435\u0440\u0435\u0437 \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u043e\u043d\u0435\u0440\u0430-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430;<\/p>\n<p>-\u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0446\u0435\u043d \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u044b\u0442\u044f\u043d\u0443\u0442\u043e\u0439 \u0440\u0443\u043a\u0438\u00bb \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u043e\u0439, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435\u0439 39 \u041a\u043e\u0434\u0435\u043a\u0441\u0430;<\/p>\n<p>-\u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0435\u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0446\u0435\u043d \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0443 \u00ab\u0432\u044b\u0442\u044f\u043d\u0443\u0442\u043e\u0439 \u0440\u0443\u043a\u0438\u00bb.<\/p>\n<p>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a:<\/p>\n<p><a href=\"https:\/\/www.mof.gov.ua\/uk\/news\/minfin_zatverdiv_uzagalniuiuchu_podatkovu_konsultatsiiu_shchodo_deiakikh_pitan_zastosuvannia_pravil_transfertnogo_tsinoutvorennia-2892?fbclid=IwAR32vORbWdimFWthaU5T1bABWBzHwZOEjY9N6IcEBZNlPxEwORNW5yjmd84\" target=\"_blank\" rel=\"noopener\">https:\/\/www.mof.gov.ua\/uk\/news\/minfin_zatverdiv_uzagalniuiuchu_podatkovu_konsultatsiiu_shchodo_deiakikh_pitan_zastosuvannia_pravil_transfertnogo_tsinoutvorennia-2892?fbclid=IwAR32vORbWdimFWthaU5T1bABWBzHwZOEjY9N6IcEBZNlPxEwORNW5yjmd84<\/a><\/p>\n<p>\u0422\u0435\u043a\u0441\u0442 \u041e\u041d\u041a:<\/p>\n<p><a href=\"https:\/\/www.mof.gov.ua\/storage\/files\/%D0%9D%D0%B0%D0%BA%D0%B0%D0%B7_266.pdf?fbclid=IwAR3DM03FdZIsvP5g7fNuMRLfKU-Vz3vRhDG_8pWzfqOO3VQYJRQwxEmm1Fs\" target=\"_blank\" rel=\"noopener\">https:\/\/www.mof.gov.ua\/storage\/files\/%D0%9D%D0%B0%D0%BA%D0%B0%D0%B7_266.pdf?fbclid=IwAR3DM03FdZIsvP5g7fNuMRLfKU-Vz3vRhDG_8pWzfqOO3VQYJRQwxEmm1Fs<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442 14.05.2021 \u2116 266 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0430 \u041e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u043f\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u0441\u0442\u0430\u0442\u044c\u0438 39 \u041d\u041a\u0423, \u0432 \u0442.\u0447. \u043f\u0440\u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430 \u0434\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u043f\u0443\u043d\u043a\u0442\u043e\u0432 140.5.4, 140.5.51,140.5.6 \u0441\u0442.140 \u041d\u041a\u0423. \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0434\u0430\u0435\u0442 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0435\u0441\u044f: \u0441\u044b\u0440\u044c\u0435\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u0431\u0438\u0440\u0436\u0435\u0432\u0443\u044e \u043a\u043e\u0442\u0438\u0440\u043e\u0432\u043a\u0443; \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u043c\u0438; \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f [:]<\/p>\n","protected":false},"author":3,"featured_media":26729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[92,96],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u041c\u0438\u043d\u0444\u0438\u043d \u0443\u0442\u0432\u0435\u0440\u0434\u0438\u043b \u043e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0443\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u043f\u043e \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0433\u0440\u0443\u043f\u043f\u0430 EUCON<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041c\u0438\u043d\u0444\u0438\u043d \u0443\u0442\u0432\u0435\u0440\u0434\u0438\u043b \u043e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0443\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044e \u043f\u043e \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0433\u0440\u0443\u043f\u043f\u0430 EUCON\" \/>\n<meta property=\"og:description\" content=\"\u041f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0442 14.05.2021 \u2116 266 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0430 \u041e\u0431\u043e\u0431\u0449\u0430\u044e\u0449\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u043f\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0439 \u0441\u0442\u0430\u0442\u044c\u0438 39 \u041d\u041a\u0423, \u0432 \u0442.\u0447. \u043f\u0440\u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430 \u0434\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u043f\u0443\u043d\u043a\u0442\u043e\u0432 140.5.4, 140.5.51,140.5.6 \u0441\u0442.140 \u041d\u041a\u0423. \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0434\u0430\u0435\u0442 \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u043d\u0430 \u0432\u043e\u043f\u0440\u043e\u0441\u044b, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0435\u0441\u044f: \u0441\u044b\u0440\u044c\u0435\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u0431\u0438\u0440\u0436\u0435\u0432\u0443\u044e \u043a\u043e\u0442\u0438\u0440\u043e\u0432\u043a\u0443; \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u043c\u0438; \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f [:]\" \/>\n<meta property=\"og:site_name\" content=\"\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f 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