{"id":37966,"date":"2023-08-03T14:54:00","date_gmt":"2023-08-03T11:54:00","guid":{"rendered":"https:\/\/sb-bg.com\/?p=37966"},"modified":"2023-08-17T10:06:52","modified_gmt":"2023-08-17T07:06:52","slug":"legal-changes-2023-in-details","status":"publish","type":"post","link":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/","title":{"rendered":"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1200\" height=\"627\" alt=\"Legal changes 2023_2\" title=\"Legal changes 2023_2\" src=\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\" data-orig-src=\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\" class=\"lazyload img-responsive wp-image-37968\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271200%27%20height%3D%27627%27%20viewBox%3D%270%200%201200%20627%27%3E%3Crect%20width%3D%271200%27%20height%3D%27627%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2-200x105.png 200w, https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2-400x209.png 400w, https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2-600x314.png 600w, https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2-800x418.png 800w, https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1200px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:9px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-color:#d8d8d8;\"><p style=\"text-align: center;\"><span style=\"color: #df1c48;\"><strong><a style=\"color: #df1c48;\" href=\"#EN_Version1\">EN version<\/a><\/strong><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:2%;--awb-padding-right:5%;--awb-padding-bottom:10px;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p>\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.<\/p>\n<ol>\n<li><strong><u> \u0412\u0430\u0443\u0447\u0435\u0440\u0438 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u0412\u0430\u0443\u0447\u0435\u0440\u0438\u0442\u0435 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430 \u043f\u043e \u0447\u043b. 209, \u0430\u043b. 1 \u043e\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0442\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435, \u0432\u0435\u0447\u0435 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0442 \u0438 \u0437\u0430 \u0437\u0430\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0431\u0438\u0442\u043e\u0432\u0438 \u043d\u0443\u0436\u0434\u0438, \u043a\u0430\u0442\u043e \u0441\u043c\u0435\u0442\u043a\u0438 \u0437\u0430 \u0442\u043e\u043a, \u0432\u043e\u0434\u0430, \u0433\u0430\u0437, \u0437\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0438, \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u043d\u0438 \u043e\u0442 \u043a\u0443\u043b\u0442\u0443\u0440\u043d\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u043a\u0430\u043a\u0442\u043e \u0438 \u0437\u0430 \u0437\u0430\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0431\u0438\u043b\u0435\u0442\u0438 \u0437\u0430 \u043a\u0438\u043d\u043e \u0438 \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0443\u0441\u043b\u0443\u0433\u0438. \u0421\u0443\u043c\u0430\u0442\u0430, \u043a\u043e\u044f\u0442\u043e \u043d\u044f\u043c\u0430 \u0434\u0430 \u0441\u0435 \u043e\u0431\u043b\u0430\u0433\u0430 \u0441 \u0434\u0430\u043d\u044a\u043a \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438, \u043e\u0441\u0442\u0430\u0432\u0430 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440 \u0434\u043e 200 \u043b\u0432. \u043c\u0435\u0441\u0435\u0447\u043d\u043e.<\/p>\n<p>\u041f\u0440\u043e\u043c\u044f\u043d\u0430\u0442\u0430 \u0432\u043b\u0438\u0437\u0430 \u0432 \u0441\u0438\u043b\u0430 \u0441\u044a\u0441 \u0437\u0430\u0434\u043d\u0430 \u0434\u0430\u0442\u0430 &#8211; \u043e\u0442 1 \u044f\u043d\u0443\u0430\u0440\u0438 2023 \u0433. \u0417\u0430 \u0442\u0430\u0437\u0438 \u0446\u0435\u043b \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u0438\u0442\u0435 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u043a\u043b\u044e\u0447\u0432\u0430\u0442 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0438 \u0441 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u0446\u0438, \u043a\u043e\u0438\u0442\u043e \u0441\u0430 \u043b\u0438\u0446\u0430, \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430\u0449\u0438 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u043f\u043e \u043f\u043e\u0441\u043e\u0447\u0435\u043d\u0438\u0442\u0435 \u043f\u043e-\u0433\u043e\u0440\u0435 \u0443\u0441\u043b\u0443\u0433\u0438.<\/p>\n<p><strong>\u041e\u0442 1 \u044f\u043d\u0443\u0430\u0440\u0438 2024 \u0433. \u0432\u043b\u0438\u0437\u0430\u0442 \u0432 \u0441\u0438\u043b\u0430 \u0438 \u0442\u0430\u043a\u0430 \u0434\u044a\u043b\u0433\u043e\u043e\u0447\u0430\u043a\u0432\u0430\u043d\u0438\u0442\u0435 <u>\u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438 \u0432\u0430\u0443\u0447\u0435\u0440\u0438 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430<\/u><\/strong>. \u041d\u0430 \u0442\u043e\u0437\u0438 \u0435\u0442\u0430\u043f \u043f\u0440\u043e\u043c\u044f\u043d\u0430\u0442\u0430 \u0432\u0430\u0436\u0438 \u0441\u0430\u043c\u043e \u0437\u0430 \u0438\u0437\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438 \u0432\u0430\u0443\u0447\u0435\u0440\u0438 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430 \u043f\u043e \u041d\u0430\u0440\u0435\u0434\u0431\u0430 \u21167.<br \/>\u0422\u0435 \u0441\u0435 \u0438\u0437\u0434\u0430\u0432\u0430\u0442 \u043e\u0442 \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440 \u043d\u0430 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u0435\u043d \u043d\u043e\u0441\u0438\u0442\u0435\u043b, \u043a\u043e\u0439\u0442\u043e \u043c\u043e\u0436\u0435 \u0434\u0430 \u0431\u044a\u0434\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438 (\u043f\u043b\u0430\u0441\u0442\u0438\u043a\u0430) \u0438\u043b\u0438 \u0432\u0438\u0440\u0442\u0443\u0430\u043b\u0435\u043d (\u043f\u0440\u0435\u0437 \u043c\u043e\u0431\u0438\u043b\u043d\u043e \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435).<br \/>\u0425\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u043d\u043e \u0437\u0430 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0442\u0435 \u0432\u0430\u0443\u0447\u0435\u0440\u0438 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430 \u0435:<\/p>\n<ul>\n<li>\u041d\u0435 \u0441\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0442 \u0441 \u0434\u0430\u043d\u044a\u043a \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0438\u0442\u0435 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440 \u0434\u043e 200 \u043b\u0432. \u043c\u0435\u0441\u0435\u0447\u043d\u043e, \u043a\u0430\u043a\u0442\u043e \u0438 \u043f\u0440\u0438 \u0445\u0430\u0440\u0442\u0438\u0435\u043d\u0438\u0442\u0435.<\/li>\n<li>\u0412\u0430\u043b\u0438\u0434\u043d\u0438 \u0441\u0430 \u0441\u0430\u043c\u043e \u043d\u0430 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0438\u044f\u0442\u0430 \u043d\u0430 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u0438 \u0432 \u043c\u0440\u0435\u0436\u0430 \u043e\u0442 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0438 \u043e\u0431\u0435\u043a\u0442\u0438, \u0441\u043a\u043b\u044e\u0447\u0438\u043b\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0441 \u043e\u043f\u0435\u0440\u0430\u0442\u043e\u0440\u0430, \u043a\u043e\u0439\u0442\u043e \u0433\u0438 \u0438\u0437\u0434\u0430\u0432\u0430.<\/li>\n<li>\u0421\u043b\u0443\u0436\u0430\u0442 \u0441\u0430\u043c\u043e \u0437\u0430 \u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 POS \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b \u0438\u043b\u0438 \u043e\u043d\u043b\u0430\u0439\u043d.<\/li>\n<li>\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u044f\u0442 \u0432\u0430\u0443\u0447\u0435\u0440 \u043d\u0435 \u0435 \u0434\u0435\u0431\u0438\u0442\u043d\u0430 \u043a\u0430\u0440\u0442\u0430, \u0442.\u0435. \u043d\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u0442\u0435\u0433\u043b\u044f\u0442 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u043e\u0442 \u0431\u0430\u043d\u043a\u043e\u043c\u0430\u0442, \u043d\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0435\u0445\u0432\u044a\u0440\u043b\u044f\u0442 \u043f\u0430\u0440\u0438 \u043f\u043e \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430.<\/li>\n<li>\u041c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043f\u043b\u0430\u0449\u0430\u0442 \u0431\u0438\u0442\u043e\u0432\u0438 \u0441\u043c\u0435\u0442\u043a\u0438.<\/li>\n<li>\u041d\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043f\u0430\u0437\u0430\u0440\u0443\u0432\u0430\u0442 \u0446\u0438\u0433\u0430\u0440\u0438 \u0438 \u0430\u043b\u043a\u043e\u0445\u043e\u043b.<\/li>\n<li>\u0418\u043c\u0430\u0442 \u0441\u0440\u043e\u043a \u043d\u0430 \u0432\u0430\u043b\u0438\u0434\u043d\u043e\u0441\u0442.<\/li>\n<\/ul>\n<p>\u041f\u0440\u0435\u0434\u0432\u0438\u0434\u0435\u043d \u0435 \u043f\u0440\u0435\u0445\u043e\u0434\u0435\u043d \u043f\u0435\u0440\u0438\u043e\u0434 \u0437\u0430 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0438\u0442\u0435, \u043a\u043e\u0439\u0442\u043e \u0449\u0435 \u043f\u0440\u043e\u0434\u044a\u043b\u0436\u0438 \u043e\u0442 1 \u044f\u043d\u0443\u0430\u0440\u0438 \u0434\u043e 30 \u044e\u043d\u0438 2024 \u0433. \u0412 \u0442\u0435\u0437\u0438 \u043c\u0435\u0441\u0435\u0446\u0438 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u0438\u0442\u0435 \u0449\u0435 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f\u0442 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438 \u0438\u043b\u0438 \u0445\u0430\u0440\u0442\u0438\u0435\u043d\u0438 \u0432\u0430\u0443\u0447\u0435\u0440\u0438, \u043d\u043e \u0441\u0430\u043c\u043e \u0435\u0434\u0438\u043d \u043e\u0442 \u0432\u0438\u0434\u043e\u0432\u0435\u0442\u0435. <strong>\u0421\u043b\u0435\u0434 1 \u044e\u043b\u0438 2024 \u0433. \u0432\u0430\u0443\u0447\u0435\u0440\u0438\u0442\u0435 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430 \u0449\u0435 \u043e\u0441\u0442\u0430\u043d\u0430\u0442 \u0441\u0430\u043c\u043e \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438.<\/strong><\/p>\n<ol start=\"2\">\n<li><strong><u> \u041f\u043b\u0430\u0449\u0430\u043d\u0438\u044f \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f \u043f\u043e \u0441\u043c\u0438\u0441\u044a\u043b\u0430 \u043d\u0430 \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u043d\u0430 \u0442\u0440\u0443\u0434\u0430 \u043f\u043e \u0431\u0430\u043d\u043a\u043e\u0432 \u043f\u044a\u0442.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u0412\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f\u0442\u0430 \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043d\u0430\u0434 100 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438, \u0432\u0435\u0447\u0435 \u0449\u0435 \u0441\u0435 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u0442 \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u043e \u043f\u043e \u0431\u0430\u043d\u043a\u043e\u0432 \u043f\u044a\u0442 \u043f\u043e \u043f\u043e\u0441\u043e\u0447\u0435\u043d\u0430 \u043e\u0442 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u044f \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430 \u0432 \u0441\u0442\u0440\u0430\u043d\u0430\u0442\u0430. \u0418\u0437\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0430\u0432\u044f\u0442 \u043b\u0438\u0446\u0430\u0442\u0430, \u0441 \u043a\u043e\u0438\u0442\u043e \u0435 \u0441\u043a\u043b\u044e\u0447\u0435\u043d \u0442\u0440\u0443\u0434\u043e\u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430 \u043a\u0440\u0430\u0442\u043a\u043e\u0442\u0440\u0430\u0439\u043d\u0430 \u0441\u0435\u0437\u043e\u043d\u043d\u0430 \u0441\u0435\u043b\u0441\u043a\u043e\u0441\u0442\u043e\u043f\u0430\u043d\u0441\u043a\u0430 \u0440\u0430\u0431\u043e\u0442\u0430.<br \/>\u041f\u043e \u0431\u0430\u043d\u043a\u043e\u0432 \u043f\u044a\u0442 \u0441\u0435 \u0437\u0430\u043f\u043b\u0430\u0449\u0430 \u0438 \u0432 \u0441\u043b\u0443\u0447\u0430\u0438\u0442\u0435 \u043f\u0440\u0438 \u0438\u0437\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f \u043d\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442, \u0440\u0430\u0432\u043d\u0430 \u043d\u0430 \u0438\u043b\u0438 \u043d\u0430\u0434 1000 \u043b\u0432. \u0437\u0430 \u201e\u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0442\u201c.<\/p>\n<p>\u0413\u043e\u0440\u0435\u043f\u043e\u0441\u043e\u0447\u0435\u043d\u0430\u0442\u0430 \u043f\u0440\u043e\u043c\u044f\u043d\u0430 \u043d\u0430\u043b\u0430\u0433\u0430 \u0434\u0430 \u0441\u0435 \u0441\u044a\u0437\u0434\u0430\u0434\u0435 \u0438 \u043d\u043e\u0432\u0430 \u0440\u0430\u0437\u043f\u043e\u0440\u0435\u0434\u0431\u0430 \u0432 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u0438\u0442\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u0438\u0442\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u0438, \u043a\u043e\u044f\u0442\u043e \u043f\u0440\u0435\u0434\u0432\u0438\u0436\u0434\u0430 <strong><u>\u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0432\u0430\u043d\u0435 \u043e\u0442 \u0442\u0430\u043a\u0441\u0438 \u043f\u0440\u0438 \u0442\u0435\u0433\u043b\u0435\u043d\u0435 \u043d\u0430 \u043f\u0430\u0440\u0438 \u043e\u0442 \u0441\u043c\u0435\u0442\u043a\u0438 \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f.<\/u><\/strong> \u041a\u043e\u0433\u0430\u0442\u043e \u043f\u043e \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0441\u043c\u0435\u0442\u043a\u0430, \u043f\u043e \u043a\u043e\u044f\u0442\u043e \u0441\u0435 \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u0442 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u043e\u0442 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u0432\u044a\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f, \u043f\u0435\u043d\u0441\u0438\u0438, \u043f\u043e\u043c\u043e\u0449\u0438 \u0438 \u043e\u0431\u0435\u0437\u0449\u0435\u0442\u0435\u043d\u0438\u044f \u0438 \u0434\u0440\u0443\u0433\u0438, \u0441\u0435 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u0442 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u043d\u0430\u0440\u0435\u0436\u0434\u0430\u043d\u0435 \u043d\u0430 \u0442\u0438\u0442\u0443\u043b\u044f\u0440a, \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u0438 \u0442\u0435\u0433\u043b\u0435\u043d\u0435 \u043d\u0430 \u0441\u0443\u043c\u0438 \u0432 \u0431\u0440\u043e\u0439, \u0442\u043e \u0437\u0430 \u0442\u0435\u0437\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u043d\u0435 \u0441\u0435 \u0437\u0430\u043f\u043b\u0430\u0449\u0430 \u0442\u0430\u043a\u0441\u0430. \u0422\u043e\u0432\u0430 \u0432\u0430\u0436\u0438 \u0438 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u043f\u0440\u0438 \u0442\u0435\u0433\u043b\u0435\u043d\u0435 \u043e\u0442 \u0410\u0422\u041c \u0438 \u041f\u041e\u0421 \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043b \u0441\u0430\u043c\u043e \u043d\u0430 \u0431\u0430\u043d\u043a\u0438\u0442\u0435, \u043a\u043e\u0438\u0442\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0432\u0430\u0442 \u0441\u043c\u0435\u0442\u043a\u0430\u0442\u0430 \u043d\u0430 \u0442\u0438\u0442\u0443\u043b\u044f\u0440\u0430.<\/p>\n<p><b><u>\u041f\u0430\u0440\u0430\u043b\u0435\u043b\u043d\u043e \u0441\u0435 \u0432\u044a\u0432\u0435\u0436\u0434\u0430 \u0438 \u043e\u0449\u0435 \u0435\u0434\u043d\u0430 \u043f\u0440\u043e\u043c\u044f\u043d\u0430<br \/><\/u><\/b>\u041d\u044f\u043c\u0430 \u0434\u0430 \u0438\u043c\u0430 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f \u043f\u0440\u0438 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u043d\u0435 \u043d\u0430 \u043f\u043b\u0430\u0449\u0430\u043d\u0438\u044f \u0441 \u043a\u0430\u0440\u0442\u0438 \u0438\u0437\u0434\u0430\u0434\u0435\u043d\u0438 \u043e\u0442 \u0447\u0443\u0436\u0434\u0435\u0441\u0442\u0440\u0430\u043d\u043d\u0438 \u0431\u0430\u043d\u043a\u0438.<\/p>\n<ol start=\"3\">\n<li><strong><u> \u0414\u0430\u043d\u044a\u0447\u043d\u0438 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0437\u0430 \u0434\u0435\u0446\u0430 \u0438 \u0434\u0435\u0446\u0430 \u0441 \u0443\u0432\u0440\u0435\u0436\u0434\u0430\u043d\u0438\u044f.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u0420\u0430\u0437\u043c\u0435\u0440\u044a\u0442 \u043d\u0430 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u0435\u0442\u043e \u0437\u0430 \u0434\u0435\u0446\u0430 \u0438 \u0434\u0435\u0446\u0430 \u0441 \u0443\u0432\u0440\u0435\u0436\u0434\u0430\u043d\u0438\u044f \u0437\u0430 2023 \u0433. \u0441\u0435 \u0437\u0430\u043f\u0430\u0437\u0432\u0430 \u0441\u044a\u0449\u0438\u044f\u0442 \u0441\u043f\u0440\u044f\u043c\u043e \u0442\u043e\u0437\u0438 \u043e\u0442 \u043c\u0438\u043d\u0430\u043b\u0430\u0442\u0430 \u0433\u043e\u0434\u0438\u043d\u0430. \u0417\u0430 \u0435\u0434\u043d\u043e \u043d\u0435\u043d\u0430\u0432\u044a\u0440\u0448\u0438\u043b\u043e \u043f\u044a\u043b\u043d\u043e\u043b\u0435\u0442\u0438\u0435 \u0434\u0435\u0442\u0435 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u0435 \u0435 6000 \u043b\u0432. (\u0441\u0443\u043c\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u043d\u0435 \u0434\u043e 600 \u043b\u0432.), \u0437\u0430 \u0434\u0432\u0435 \u2013 12 000 \u043b\u0432. (\u0441\u0443\u043c\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u043d\u0435 \u0434\u043e 1200 \u043b\u0432.), \u0430 \u0437\u0430 \u0442\u0440\u0438 \u0438 \u043f\u043e\u0432\u0435\u0447\u0435 \u2013 18 000 \u043b\u0432. (\u0441\u0443\u043c\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u043d\u0435 \u0434\u043e 1800 \u043b\u0432.). \u0420\u0430\u0437\u043c\u0435\u0440\u044a\u0442 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u0435 \u0437\u0430 \u0434\u0435\u0446\u0430 \u0441 \u0443\u0432\u0440\u0435\u0436\u0434\u0430\u043d\u0438\u044f \u0435 12 000 \u043b\u0432. (\u0441\u0443\u043c\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0432\u0430\u043d\u0435 \u0435 \u0434\u043e 1200 \u043b\u0432.)<\/p>\n<p>\u0414\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u043f\u043e\u043b\u0437\u0432\u0430\u0442 \u0430\u0432\u0430\u043d\u0441\u043e\u0432\u043e \u043f\u0440\u0435\u0437 \u0433\u043e\u0434\u0438\u043d\u0430\u0442\u0430 \u0447\u0440\u0435\u0437 \u043d\u0430\u043c\u0430\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u043c\u0435\u0441\u0435\u0447\u043d\u0430\u0442\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430 \u0437\u0430 \u0434\u043e\u0445\u043e\u0434\u0438 \u043e\u0442 \u0442\u0440\u0443\u0434\u043e\u0432\u0438 \u043f\u0440\u0430\u0432\u043e\u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f \u0441\u044a\u0441 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u043d\u0430\u0442\u0430 \u0441\u0443\u043c\u0430. \u0417\u0430 \u0446\u0435\u043b\u0442\u0430 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u044f\u0442 \u043f\u043e\u0434\u0430\u0432\u0430 \u043f\u0438\u0441\u043c\u0435\u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043f\u0440\u0435\u0434 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044f. \u0414\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0437\u0430 \u0434\u0435\u0446\u0430 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u0438 \u0447\u0440\u0435\u0437 \u043d\u0430\u043c\u0430\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0440\u0430\u0437\u043c\u0435\u0440\u0430 \u043d\u0430 \u0434\u044a\u043b\u0436\u0438\u043c\u0438\u044f \u0430\u0432\u0430\u043d\u0441\u043e\u0432 \u0434\u0430\u043d\u044a\u043a \u0437\u0430 \u0434\u043e\u0445\u043e\u0434\u0438 \u043e\u0442 \u0441\u0442\u043e\u043f\u0430\u043d\u0441\u043a\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u0438 \u0434\u043e\u0445\u043e\u0434\u0438 \u043e\u0442 \u043d\u0430\u0435\u043c \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u043e \u0432\u044a\u0437\u043c\u0435\u0437\u0434\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f\u043d\u0435 \u043d\u0430 \u043f\u043e\u043b\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u043f\u0440\u0430\u0432\u0430 \u0438\u043b\u0438 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e.<\/p>\n<p><i><u>\u0412\u0441\u0435\u043a\u0438 \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b \u043c\u043e\u0436\u0435 \u0434\u0430 \u043f\u043e\u043f\u044a\u043b\u043d\u0438 \u0433\u043e\u0434\u0438\u0448\u043d\u0430\u0442\u0430 \u0441\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u0437\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0437\u0430 \u0434\u0435\u0446\u0430 \u0438 \u0434\u0435\u0446\u0430 \u0441 \u0443\u0432\u0440\u0435\u0436\u0434\u0430\u043d\u0438\u044f \u0441\u0438\u0433\u0443\u0440\u043d\u043e, \u0443\u0434\u043e\u0431\u043d\u043e, \u0431\u044a\u0440\u0437\u043e \u0438 \u043d\u0430\u043f\u044a\u043b\u043d\u043e \u0431\u0435\u0437\u043f\u043b\u0430\u0442\u043d\u043e \u0441 <strong>Sb Tax Relief<\/strong>.<\/u><\/i><\/p>\n<ol start=\"4\">\n<li><strong><u> \u041f\u0440\u0435\u0432\u043e\u0437 \u043d\u0430 \u0441\u0442\u043e\u043a\u0438 \u0441 \u0432\u0438\u0441\u043e\u043a \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u0440\u0438\u0441\u043a (\u0431\u044a\u0440\u0437\u043e\u0440\u0430\u0437\u0432\u0430\u043b\u044f\u0449\u0438 \u0441\u0435 \u0445\u0440\u0430\u043d\u0438). \u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0414\u041e\u041f\u041a.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u041b\u0438\u0446\u0430\u0442\u0430, \u043a\u043e\u0438\u0442\u043e \u043f\u0440\u0435\u0432\u043e\u0437\u0432\u0430\u0442 \u0441\u0442\u043e\u043a\u0438 \u0441 \u0432\u0438\u0441\u043e\u043a \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u0440\u0438\u0441\u043a, \u043f\u0440\u0438 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u043d\u0435 \u043d\u0430 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043a\u043e\u043d\u0442\u0440\u043e\u043b, \u0441\u0430 \u0434\u043b\u044a\u0436\u043d\u0438 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u043d\u043e \u0434\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u0442 \u0442\u0435\u0437\u0438 \u0441\u0442\u043e\u043a\u0438. \u0414\u043e\u0441\u0435\u0433\u0430 \u0442\u0430\u043a\u0430\u0432\u0430 \u0432\u044a\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442 \u0441\u0435 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u0448\u0435 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u043d\u043e, \u043d\u043e \u0441 \u043d\u043e\u0432\u0438\u0442\u0435 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u0442\u044f \u0441\u0442\u0430\u0432\u0430 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u0440\u0435\u0432\u043e\u0437\u0432\u0430\u0447\u0438\u0442\u0435. \u0417\u0430 \u0442\u0430\u0437\u0438 \u0446\u0435\u043b \u0441\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u0443\u043d\u0438\u043a\u0430\u043b\u0435\u043d \u043d\u043e\u043c\u0435\u0440 \u043d\u0430 \u043f\u0440\u0435\u0432\u043e\u0437\u0430 \u043e\u0442 \u043f\u0440\u0435\u0432\u043e\u0437\u0432\u0430\u0447\u0430 \u0438\u043b\u0438 \u0434\u043e\u0441\u0442\u0430\u0432\u0447\u0438\u043a\u0430.<\/p>\n<p>\u0421\u044a\u043e\u0442\u0432\u0435\u0442\u043d\u043e, \u043a\u043e\u0433\u0430\u0442\u043e \u0432 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0442\u0435 \u0437\u0430 \u043f\u0440\u0435\u0432\u043e\u0437 \u0441\u0430 \u043f\u043e\u0441\u043e\u0447\u0435\u043d\u0438 \u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0438 \u0442\u0430\u043a\u0438\u0432\u0430 \u0434\u0430\u043d\u043d\u0438, \u043f\u0440\u0438 \u0438\u0437\u0432\u044a\u0440\u0448\u0432\u0430\u043d\u0435 \u043d\u0430 \u0444\u0438\u0441\u043a\u0430\u043b\u0435\u043d \u043a\u043e\u043d\u0442\u0440\u043e\u043b, \u043e\u0440\u0433\u0430\u043d\u044a\u0442 \u043f\u043e \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u043f\u043e\u0438\u0441\u043a\u0430 \u043e\u0442 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0438\u044f \u0438\u0437\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b \u0434\u0430 \u043d\u0430\u043b\u043e\u0436\u0438 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u043d\u0438 \u043e\u0431\u0435\u0437\u043f\u0435\u0447\u0438\u0442\u0435\u043b\u043d\u0438 \u043c\u0435\u0440\u043a\u0438. \u0422\u0435\u0437\u0438 \u043c\u0435\u0440\u043a\u0438\u043d \u0441\u0435 \u043d\u0430\u043b\u0430\u0433\u0430\u0442 \u0432\u044a\u0440\u0445\u0443 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u0442\u043e \u043d\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f \u0437\u0430 \u043e\u0431\u0435\u0437\u043f\u0435\u0447\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u0434\u0430\u043d\u044a\u0446\u0438, \u043a\u043e\u0438\u0442\u043e \u0431\u0438\u0445\u0430 \u0432\u044a\u0437\u043d\u0438\u043a\u043d\u0430\u043b\u0438, \u0432 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0435 \u043f\u043e-\u043c\u0430\u043b\u043a\u043e \u043e\u0442 30 \u043d\u0430 \u0441\u0442\u043e \u043e\u0442 \u043f\u0430\u0437\u0430\u0440\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 \u043d\u0430 \u0441\u0442\u043e\u043a\u0430\u0442\u0430. \u0422\u043e\u0432\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u0438 \u043f\u0440\u0438 \u0441\u043b\u0443\u0447\u0430\u0438 \u043d\u0430 \u043d\u0435\u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0440\u0435\u0434\u0430 \u0437\u0430 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u043d\u043e \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u043d\u0438 \u0437\u0430 \u043f\u0440\u0435\u0432\u043e\u0437 \u043d\u0430 \u0441\u0442\u043e\u043a\u0438.<\/p>\n<ol start=\"5\">\n<li><strong><u> \u0420\u0430\u0437\u043a\u0440\u0438\u0432\u0430\u043d\u0435 \u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0438 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0430 \u0442\u0430\u0439\u043d\u0430<\/u><\/strong><\/li>\n<\/ol>\n<p>\u0421\u044a\u0434\u044a\u0442 \u043c\u043e\u0436\u0435 \u0434\u0430 \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0438 \u0440\u0430\u0437\u043a\u0440\u0438\u0432\u0430\u043d\u0435 \u043d\u0430 \u0431\u0430\u043d\u043a\u043e\u0432\u0430 \u0442\u0430\u0439\u043d\u0430 \u043f\u043e \u0438\u0441\u043a\u0430\u043d\u0435 \u043d\u0430 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0430 \u043d\u0430 \u041d\u0410\u041f, \u043a\u043e\u0433\u0430\u0442\u043e \u0435 \u043f\u043e\u0438\u0441\u043a\u0430\u043d\u043e \u043e\u0442 \u043f\u0443\u0431\u043b\u0438\u0447\u0435\u043d \u0438\u0437\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b \u0432\u044a\u0432 \u0432\u0440\u044a\u0437\u043a\u0430 \u0441 \u043e\u0431\u0435\u0437\u043f\u0435\u0447\u0430\u0432\u0430\u043d\u0435 \u0438 \u0441\u044a\u0431\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e \u0432\u0437\u0435\u043c\u0430\u043d\u0435.<\/p>\n<p>\u041f\u043e \u0441\u044a\u0449\u0438\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0441\u0435 \u0441\u044a\u0437\u0434\u0430\u0432\u0430 \u0438 \u043d\u043e\u0432\u0430 \u0445\u0438\u043f\u043e\u0442\u0435\u0437\u0430 \u0432 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u043f\u0430\u0437\u0430\u0440\u0438\u0442\u0435 \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0438 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438, \u043a\u043e\u044f\u0442\u043e \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0432\u0430 \u0440\u0430\u0437\u043a\u0440\u0438\u0432\u0430\u043d\u0435 \u043d\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0441\u043a\u0430 \u0442\u0430\u0439\u043d\u0430 \u043e\u0442 \u0441\u0442\u0440\u0430\u043d\u0430 \u043d\u0430 \u043f\u0443\u0431\u043b\u0438\u0447\u0435\u043d \u0438\u0437\u043f\u044a\u043b\u043d\u0438\u0442\u0435\u043b \u0432\u044a\u0432 \u0432\u0440\u044a\u0437\u043a\u0430 \u0441 \u043e\u0431\u0435\u0437\u043f\u0435\u0447\u0430\u0432\u0430\u043d\u0435 \u0438 \u0441\u044a\u0431\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e \u0432\u0437\u0435\u043c\u0430\u043d\u0435.<\/p>\n<p><strong><u>\u0414\u0440\u0443\u0433\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0414\u041e\u041f\u041a \u043f\u0440\u0435\u0434\u0432\u0438\u0436\u0434\u0430\u0442<\/u><\/strong> \u0434\u0430\u043d\u043d\u0438, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0432\u0430\u0449\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0438 \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0437\u0430 \u043d\u0430\u043b\u0438\u0447\u0438\u0435 \u043d\u0430 \u043d\u0435\u043f\u043e\u0433\u0430\u0441\u0435\u043d\u0438, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438 \u043d\u0430 \u043f\u0440\u0438\u043d\u0443\u0434\u0438\u0442\u0435\u043b\u043d\u043e \u0438\u0437\u043f\u044a\u043b\u043d\u0435\u043d\u0438\u0435 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u043d\u0430 \u043f\u0440\u0435\u0445\u0432\u044a\u0440\u043b\u0438\u0442\u0435\u043b \u0438\u043b\u0438 \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b, \u0432\u0435\u0447\u0435 \u0441\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f\u0442 \u0438 \u043f\u043e \u0438\u0441\u043a\u0430\u043d\u0435 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0430 \u043e\u0442 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441 \u0438\u043b\u0438 \u043d\u0430 \u0441\u044a\u0434\u0438\u044f \u043f\u043e \u0432\u043f\u0438\u0441\u0432\u0430\u043d\u0438\u044f\u0442\u0430. \u041a\u043e\u0433\u0430\u0442\u043e \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441 \u0438\u043b\u0438 \u0441\u044a\u0434\u0438\u044f \u043f\u043e \u0432\u043f\u0438\u0441\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438, \u0447\u0435 \u043b\u0438\u0446\u0430\u0442\u0430 \u0438\u043c\u0430\u0442 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f, \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f\u0442\u0430 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u0438\u0437\u0432\u044a\u0440\u0448\u0430\u0442 \u0441\u043b\u0435\u0434 \u0437\u0430\u043f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0438\u0442\u0435 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f. \u0421\u044a\u0449\u043e \u0442\u0430\u043a\u0430 \u0430\u043a\u043e \u0434\u043b\u044a\u0436\u043d\u0438\u043a\u044a\u0442 \u043f\u0438\u0441\u043c\u0435\u043d\u043e \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430, \u0447\u0435 \u0435 \u0441\u044a\u0433\u043b\u0430\u0441\u0435\u043d \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0438\u0442\u0435 \u043c\u0443 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u0434\u0430 \u0441\u0435 \u043f\u043e\u0433\u0430\u0441\u044f\u0432\u0430\u0442 \u043e\u0442 \u0441\u0443\u043c\u0430\u0442\u0430 \u0441\u0440\u0435\u0449\u0443 \u043f\u0440\u0435\u0445\u0432\u044a\u0440\u043b\u044f\u043d\u0435\u0442\u043e \u0438\u043b\u0438 \u0443\u0447\u0440\u0435\u0434\u044f\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0432\u0435\u0449\u043d\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e \u0438 \u043a\u0443\u043f\u0443\u0432\u0430\u0447\u044a\u0442 \u0432\u043d\u0435\u0441\u0435 \u0434\u044a\u043b\u0436\u0438\u043c\u0430\u0442\u0430 \u0441\u0443\u043c\u0430 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442.<u> <\/u><\/p>\n<ol start=\"6\">\n<li><strong><u> \u0414\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f, \u043d\u0430\u0434\u0445\u0432\u044a\u0440\u043b\u044f\u0449\u0438 50 000 \u043b\u0432. \u043d\u0430 \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u0438\u0435 \u0438 \u0434\u0440. \u043f\u0440\u043e\u043c\u0435\u043d\u0438 \u0432 \u0417\u0414\u0414\u0421.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u041f\u0440\u043e\u043c\u044f\u043d\u0430 \u0432\u044a\u0437\u043d\u0438\u043a\u0432\u0430 \u0432 \u0441\u043b\u0443\u0447\u0430\u0438\u0442\u0435, \u043a\u043e\u0433\u0430\u0442\u043e \u0432 \u043a\u0440\u0430\u044f \u043d\u0430 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u0438\u0435 \u043e\u0431\u0449\u0430\u0442\u0430 \u0441\u0443\u043c\u0430 \u043d\u0430 \u043d\u0430\u043b\u0438\u0447\u043d\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0432 \u043a\u0430\u0441\u0438\u0442\u0435, \u0440\u0430\u0437\u043c\u0435\u0440\u044a\u0442 \u043d\u0430 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f\u0442\u0430 \u043e\u0442 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u0438\u0446\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438 \u043b\u0438\u0446\u0430, \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438, \u043b\u0438\u0446\u0430 \u043d\u0430\u0435\u0442\u0438 \u043f\u043e \u0414\u0423\u041a, \u0438 \u043f\u043e\u0434\u043e\u0442\u0447\u0435\u0442\u043d\u0438 \u043b\u0438\u0446\u0430 \u043d\u0430\u0434\u0445\u0432\u044a\u0440\u043b\u044f 50 000 \u043b\u0432. \u0422\u043e\u0433\u0430\u0432\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430\u043d\u0438\u0442\u0435 \u043b\u0438\u0446\u0430\/\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u0442 \u043f\u043e\u043e\u0442\u0434\u0435\u043b\u043d\u043e \u0437\u0430 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u043d\u043e\u0442\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u0438\u0435 \u0441 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u043f\u043e \u0447\u043b. 55, \u0430\u043b. 1 \u043e\u0442 \u0417\u0414\u0414\u0424\u041b \u0438 \u0447\u043b. 201, \u0430\u043b. 1 \u043e\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0442\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435. <b>\u0421\u0440\u043e\u043a\u044a\u0442 \u0437\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0435 \u0435 <\/b><strong>\u0434\u043e \u043a\u0440\u0430\u044f \u043d\u0430 \u043c\u0435\u0441\u0435\u0446\u0430, \u0441\u043b\u0435\u0434\u0432\u0430\u0449 \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u0438\u0435\u0442\u043e. <\/strong>\u0414\u0430\u043d\u043d\u0438\u0442\u0435 \u0437\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0435 \u0441\u0430:<\/p>\n<ul>\n<li>\u0441\u0443\u043c\u0430\u0442\u0430 \u043d\u0430 \u043d\u0430\u043b\u0438\u0447\u043d\u0438 \u043f\u0430\u0440\u0438\u0447\u043d\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0432 \u043a\u0430\u0441\u0438\u0442\u0435<\/li>\n<li>\u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f\u0442\u0430 (\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u043e\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0435\u043d\u0438 \u0437\u0430\u0435\u043c\u0438) \u043e\u0442 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u0438\u0446\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438 \u043b\u0438\u0446\u0430<\/li>\n<li>\u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430 \u0432\u0437\u0435\u043c\u0430\u043d\u0438\u044f\u0442\u0430 (\u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u043e\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0435\u043d\u0438 \u0437\u0430\u0435\u043c\u0438) \u043e\u0442 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u0446\u0438, \u0441\u043b\u0443\u0436\u0438\u0442\u0435\u043b\u0438, \u043b\u0438\u0446\u0430, \u043d\u0430\u0435\u0442\u0438 \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b, \u0438 \u043f\u043e\u0434\u043e\u0442\u0447\u0435\u0442\u043d\u0438 \u043b\u0438\u0446\u0430<\/li>\n<\/ul>\n<p>\u041f\u044a\u0440\u0432\u0438\u044f\u0442 \u043f\u0435\u0440\u0438\u043e\u0434 \u0437\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0430\u043d\u0435 \u0435 \u0442\u0440\u0435\u0442\u043e\u0442\u043e \u0442\u0440\u0438\u043c\u0435\u0441\u0435\u0447\u0438\u0435 \u043d\u0430 2023 \u0433., \u043a\u043e\u0439\u0442\u043e \u0435 \u0443\u0434\u044a\u043b\u0436\u0435\u043d \u0434\u043e 14 \u043d\u043e\u0435\u043c\u0432\u0440\u0438 2023 \u0433.<\/p>\n<ol start=\"7\">\n<li><strong><u> \u0417\u0430\u043a\u043e\u043d \u0437\u0430 \u0431\u044e\u0434\u0436\u0435\u0442\u0430 \u043d\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435. \u0412 \u0441\u0438\u043b\u0430 \u043e\u0442 1 \u0430\u0432\u0433\u0443\u0441\u0442 2023 \u0433.<\/u><\/strong><\/li>\n<\/ol>\n<p>\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0438\u044f\u0442 \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e\u0445\u043e\u0434 \u0432\u0435\u0447\u0435 \u0435 780 \u043b\u0432., \u043f\u0440\u0438\u0440\u0430\u0432\u043d\u044f\u0432\u0430\u0439\u043a\u0438 \u0441\u0435 \u0441 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0430\u0442\u0430 \u0440\u0430\u0431\u043e\u0442\u043d\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0430.<\/p>\n<p>\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0438\u044f\u0442 \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e\u0445\u043e\u0434 \u0437\u0430 \u0441\u0430\u043c\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u0449\u0438\u0442\u0435 \u0441\u0435 \u043b\u0438\u0446\u0430 \u0441\u044a\u0449\u043e \u0441\u0442\u0430\u0432\u0430 780 \u043b\u0432.<\/p>\n<p>\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u043d\u0438\u044f\u0442 \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e\u0445\u043e\u0434 \u0441\u0435 \u0437\u0430\u043f\u0430\u0437\u0432\u0430 \u043d\u0430 3400 \u043b\u0432. \u043a\u0430\u043a\u0442\u043e \u0431\u0435\u0448\u0435 \u0434\u043e\u0441\u0435\u0433\u0430 \u0441 \u0443\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442 \u0437\u0430 2022 \u0433.<\/p>\n<p>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u0441\u0435 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430 \u043f\u0430\u0440\u0438\u0447\u043d\u043e\u0442\u043e \u043e\u0431\u0435\u0437\u0449\u0435\u0442\u0435\u043d\u0438\u0435 \u0437\u0430 \u043e\u0442\u0433\u043b\u0435\u0436\u0434\u0430\u043d\u0435 \u043d\u0430 \u0434\u0435\u0442\u0435 \u0434\u043e 2-\u0433\u043e\u0434\u0438\u0448\u043d\u0430 \u0432\u044a\u0437\u0440\u0430\u0441\u0442 \u043f\u043e \u0447\u043b. 53 \u043e\u0442 \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u0437\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0438 \u0437\u0430 \u043e\u0442\u0433\u043b\u0435\u0436\u0434\u0430\u043d\u0435 \u043d\u0430 \u0434\u0435\u0442\u0435 \u0434\u043e 8-\u0433\u043e\u0434\u0438\u0448\u043d\u0430 \u0432\u044a\u0437\u0440\u0430\u0441\u0442 \u043e\u0442 \u0431\u0430\u0449\u0430\u0442\u0430 (\u043e\u0441\u0438\u043d\u043e\u0432\u0438\u0442\u0435\u043b\u044f) \u043f\u043e \u0447\u043b. 53\u0436 \u043e\u0442 \u0441\u044a\u0449\u0438\u044f \u043a\u043e\u0434\u0435\u043a\u0441 \u0437\u0430 2023 \u0433. \u2013 780 \u043b\u0432.<\/p>\n<p>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u0441\u0435 \u0440\u0430\u0437\u043c\u0435\u0440 \u043d\u0430 \u0435\u0434\u043d\u043e\u043a\u0440\u0430\u0442\u043d\u0430\u0442\u0430 \u043f\u043e\u043c\u043e\u0449 \u043f\u043e \u0447\u043b. 13\u0433 \u043e\u0442 \u041a\u043e\u0434\u0435\u043a\u0441\u0430 \u0437\u0430 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u043f\u0440\u0438 \u0441\u043c\u044a\u0440\u0442 \u043d\u0430 \u043e\u0441\u0438\u0433\u0443\u0440\u0435\u043d\u043e \u043b\u0438\u0446\u0435 \u0437\u0430 2023 \u0433. \u2013 540 \u043b\u0432.<\/p>\n<p>\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u0441\u0435 \u0440\u0430\u0437\u043c\u0435\u0440\u044a\u0442 \u043d\u0430 \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430\u0442\u0430 \u0432\u043d\u043e\u0441\u043a\u0430 \u0437\u0430 \u0444\u043e\u043d\u0434 \u201e\u0422\u0440\u0443\u0434\u043e\u0432\u0430 \u0437\u043b\u043e\u043f\u043e\u043b\u0443\u043a\u0430 \u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0431\u043e\u043b\u0435\u0441\u0442\u201c \u043f\u043e \u0433\u0440\u0443\u043f\u0438 \u043e\u0441\u043d\u043e\u0432\u043d\u0438 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0434\u0435\u0439\u043d\u043e\u0441\u0442\u0438 \u0437\u0430 2023 \u0433. \u043e\u0442 1 \u0430\u0432\u0433\u0443\u0441\u0442 \u0434\u043e 31 \u0434\u0435\u043a\u0435\u043c\u0432\u0440\u0438.<\/p>\n<p>\u0420\u0430\u0437\u043c\u0435\u0440\u044a\u0442 \u043d\u0430 \u0437\u0430\u0434\u044a\u043b\u0436\u0438\u0442\u0435\u043b\u043d\u0430\u0442\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u0432\u043d\u043e\u0441\u043a\u0430 \u0437\u0430 2023 \u0433. \u043e\u0441\u0442\u0430\u0432\u0430 8 \u043d\u0430 \u0441\u0442\u043e. \u0422\u043e\u0437\u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442 \u0441\u0435 \u0437\u0430\u043f\u0430\u0437\u0432\u0430 \u0441\u043f\u0440\u044f\u043c\u043e \u0441\u0442\u0430\u0440\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u043d\u043e \u043a\u0440\u0430\u0439\u043d\u0430\u0442\u0430 \u0441\u0443\u043c\u0430, \u043a\u043e\u044f\u0442\u043e \u0441\u0435 \u0432\u043d\u0430\u0441\u044f \u0432\u0441\u0435\u043a\u0438 \u043c\u0435\u0441\u0435\u0446, \u0431\u0438\u043b\u043e \u0437\u0430 \u043d\u0430\u0435\u0442\u0438 \u043f\u043e \u0442\u0440\u0443\u0434\u043e\u0432\u043e \u043f\u0440\u0430\u0432\u043e\u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u0438\u043b\u0438 \u0437\u0430 \u0441\u0430\u043c\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u0449\u0438 \u0441\u0435 \u043b\u0438\u0446\u0430, \u0449\u0435 \u0441\u0435 \u043f\u043e\u0432\u0438\u0448\u0438, \u0437\u0430\u0440\u0430\u0434\u0438 \u043d\u0430\u0440\u0430\u0441\u0442\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0438\u044f \u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u0435\u043d \u0434\u043e\u0445\u043e\u0434 \u0437\u0430 \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u042e\u043b\u0438 \u2013 \u0414\u0435\u043a\u0435\u043c\u0432\u0440\u0438 2023 \u0433.<\/p>\n<\/div><div class=\"fusion-menu-anchor\" id=\"EN_Version1\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:21px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:0%;--awb-padding-right:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:56px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;max-width:300px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#df1c48;border-color:#df1c48;border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:0%;--awb-padding-right:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:35px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p>Main changes affecting the 2023 State Budget Act, 2023 National Health Insurance Fund Act and 2023 State Social Insurance Act.<\/p>\n<ol>\n<li><u> <\/u><strong><u>Food stamps.<\/u><\/strong><\/li>\n<\/ol>\n<p>Food stamps under Art. 209, para. 1 of Corporate Income Tax Act, can now also be used to pay for household needs, such as electricity, water, gas bills, for activities carried out by cultural organizations, as well as for paying for cinema tickets and tourist services. The amount that will not be subject to social expenditure tax remains up to BGN 200 per month.<\/p>\n<p>The change comes into effect retroactively &#8211; from January 1, 2023. For this purpose, operators must conclude contracts with suppliers who are persons carrying out activities on the above-mentioned services.<\/p>\n<p><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color);\"><b>Electronic meal vouchers. <\/b><\/span><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color);\">From January 1, 2024, the long-awaited electronic meal vouchers shall come into force. At the current stage, the legal change applies only to the issuance of electronic meal vouchers under Ordinance No. 7. <\/span><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color);\">Electronic meal vouchers are issued by an operator on an electronic medium, which can be physical (plastic) or virtual (via a mobile application).<\/span><\/p>\n<p>The electronic meal vouchers contain the following characteristics:<\/p>\n<ul>\n<li><span style=\"color: var(--awb-text-color); font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); font-style: var(--awb-text-font-style); font-weight: var(--awb-text-font-weight); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform); background-color: var(--awb-bg-color);\">Social expenses up to BGN 200 per month are not taxed, as are paper food stamps.<\/span><\/li>\n<li>They are valid only on the territory of Bulgaria and in a network of commercial establishments that have concluded a contract with the operator that issues them.<\/li>\n<li>They only serve for payment at a POS terminal or online.<\/li>\n<li>The electronic meal voucher is not a debit card, i.e. it is not an instrument that withdraws funds from an ATM and also cannot transfer money to a bank account.<\/li>\n<li>Household bills can be paid.<\/li>\n<li>Cigarettes and alcohol cannot be purchased.<\/li>\n<li>They have an expiration date.<\/li>\n<\/ul>\n<p>A transition period for employers is foreseen, which will last from January 1 to June 30, 2024. During these months, employers can provide either electronic or paper stamps only, but not both types. <strong>After July 1, 2024, meal vouchers will remain electronic only.<\/strong><\/p>\n<ol start=\"2\">\n<li><u> <\/u><strong><u>Payments of labor remuneration <\/u><\/strong><strong><u>in compliance<\/u><\/strong><strong><u> of the Labor Code by bank transfer.<\/u><\/strong><\/li>\n<\/ol>\n<p>Remuneration in companies which are hiring more than 100 employees will now be paid mandatory by bank transfer to a bank account in the country specified by the employee. Exceptions are persons with whom an employment contract has been concluded for short-term seasonal agricultural work.<br \/>It is also paid by bank transfer in cases of payment of remuneration equal to or over BGN 1,000 for &#8220;dividend&#8221;.<\/p>\n<p>The aforementioned change necessitates the creation of a new provision in the Payment Services and Payment Systems Act, which <u><strong>provides for exemption from fees when withdrawing money from accounts of labor remunerations.<\/strong> <\/u>When operations are carried out on the order of the holder, including cash withdrawals, on a bank account on which funds from labor remunerations, pensions, benefits and benefits and others are received, no fee is paid for these operations. This is valid and applies to withdrawals from ATMs and POS terminals only at the banks that service the holder&#8217;s account.<\/p>\n<p><strong><u>At the same time, another change is introduced<\/u><br \/><\/strong>There will be no restrictions on making payments with cards issued by foreign banks.<\/p>\n<ol start=\"3\">\n<li><u> <\/u><strong><u>Tax credits for children and children with disabilities.<\/u><\/strong><\/li>\n<\/ol>\n<p>The amount of credits for children and children with disabilities for 2023 remains the same compared to last year. For one minor child, the tax relief is BGN 6,000 (amount to be received up to BGN 600), for two \u2013 BGN 12,000 (amount to be received up to BGN 1,200), and for three or more \u2013 BGN 18,000 (amount for receiving up to BGN 1,800). The amount of the tax relief for children with disabilities is BGN 12,000 (the amount to be received is up to BGN 1,200).<\/p>\n<p>Tax credits can be used in advance during the year by reducing the monthly tax base for income from employment relationships by the corresponding amount. For this purpose, the employee submits a written declaration to the employer. Tax credits for children can also be applied by reducing the amount of advance tax payable for income from business activity and income from rent or other remunerative granting of use of rights or property.<\/p>\n<p><em>Every employee can complete their annual tax credits return for children and disabled children securely, conveniently, quickly and completely free of charge with <strong><a href=\"https:\/\/sb-bg.com\/tax-relief-for-children-2022\/\">Sb Tax Relief<\/a><\/strong>.<\/em><\/p>\n<ol start=\"4\">\n<li><u> <\/u><strong><u>Transportation of goods with a high fiscal risk (perishable foods). Amendments to DOPC.<\/u><\/strong><\/li>\n<\/ol>\n<p>Persons who transport goods with a high fiscal risk, when carrying out fiscal control, are obliged to declare these goods in advance. Until now, such an opportunity was carried out voluntarily, but with the new changes, it becomes an obligation of the carriers. For this purpose, a unique shipment number is assigned by the carrier or supplier.<\/p>\n<p>Accordingly, when such data are indicated and declared in the transport documents, during fiscal control, the revenue authority may request the public contractor to impose preliminary security measures. These merkin are imposed on the recipient&#8217;s property to secure the claims for taxes that would arise, in an amount not less than 30 percent of the market value of the goods. This also applies in cases of non-compliance with the procedure for prior declaration of data for the carriage of goods.<\/p>\n<ol start=\"5\">\n<li><u> <\/u><strong><u>Disclosure of banking and trade secrets<\/u><\/strong><strong><u>.<\/u><\/strong><\/li>\n<\/ol>\n<p>The court may order the disclosure of bank secrecy at the request of the director of the NRA, when requested by a public contractor in connection with the securing and collection of a public claim.<\/p>\n<p>On the same principle, a new amendment is created in the Financial Instruments Markets Act, which allows the disclosure of a trade secret by a public contractor in connection with securing and collecting a public claim.<\/p>\n<p><strong><u>Other amendments to the Tax and Social Insurance Procedure Code<\/u><\/strong> provide for data representing tax and insurance information on the existence of outstanding, enforceable public obligations of a transferor or founder, and are now also provided upon request for verification by a notary or a registration judge. When a notary public or registrar determines that persons have public obligations, the actions may be performed after payment of the public obligations. Also, if the debtor declares in writing that he agrees to have his public obligations repaid from the amount against the transfer or establishment of the property right and the buyer contributes the amount due to the relevant budget.<\/p>\n<ol start=\"6\">\n<li><u> <\/u><strong><u>Declaration of receivables exceeding BGN 50,000 per quarter, etc. VAT changes.<\/u><\/strong><\/li>\n<\/ol>\n<p>A change occurs in cases where, at the end of a calendar quarter, the total amount of cash available in cash registers, the amount of receivables from owners, individuals, employees, persons employed under the Civil Code, and accountable persons exceeds BGN 50,000. Then the registered persons\/enterprises declare separately for the corresponding calendar quarter with the declaration under Art. 55, para. 1 of the Income Tax Act and Art. 201, para. 1 of the Corporate Income Tax Act. <strong>The deadline for declaration is until the end of the month following the quarter.<\/strong> The declaration data are:<\/p>\n<ul>\n<li>the amount of cash available in cash registers<\/li>\n<li>number of receivables (including from granted loans) from owners, natural persons<\/li>\n<li>number of receivables (including from granted loans) from workers, employees, persons employed under a management and control contract, and accountable persons<\/li>\n<\/ul>\n<p>The first reporting period is the third quarter of 2023, which has been extended to November 14, 2023.<\/p>\n<ol start=\"7\">\n<li><strong><u> 2023<\/u><\/strong><strong><u> State Social Security Budget<\/u><\/strong><strong><u> Act<\/u><\/strong><strong><u>. Effective August 1, 2023.<\/u><\/strong><\/li>\n<\/ol>\n<p>The minimum insurance income is now BGN 780, equating to the minimum wage.<\/p>\n<p>The minimum insurance income for self-insured persons also becomes BGN 780.<\/p>\n<p>The maximum insurance income remains at BGN 3,400, as it was until now with the extended budget for 2022.<\/p>\n<p>The amount of monetary compensation for raising a child up to 2 years of age is determined according to Art. 53 of the Code for social insurance and for raising a child up to the age of 8 by the father (adoptive) under Art. 53g of the same code for 2023 \u2013 BGN 780.<\/p>\n<p>The amount of the one-time aid is determined under Art. 13 of the Social Insurance Code in the event of the death of an insured person for 2023 \u2013 BGN 540.<\/p>\n<p>The amount of the insurance contribution for the &#8220;Work accident and occupational disease&#8221; fund by groups of main economic activities for 2023 from August 1 to December 31 is determined.<\/p>\n<p>The amount of the mandatory health insurance contribution for 2023 remains 8 percent. This percentage remains unchanged from the old budget, but the final amount paid each month, either for employed or self-insured persons, will increase due to the increase in the minimum insurance income for the period July &#8211; December 2023.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:0%;--awb-padding-right:5%;--awb-padding-left:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:56px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><p><a href=\"https:\/\/sb-bg.com\/2023\/01\/06\/legal-changes-2023\/\"><strong>Read about<\/strong> \u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438 2023 <strong>next &gt;&gt;<\/strong><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":37967,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[4561,4565,4566,4563,4454,4535,4562,4564],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.6 (Yoast SEO v22.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438<\/title>\n<meta name=\"description\" content=\"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/\" \/>\n<meta property=\"og:locale\" content=\"bg_BG\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438\" \/>\n<meta property=\"og:description\" content=\"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/\" \/>\n<meta property=\"og:site_name\" content=\"Sb Accounting &amp; Consulting\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SbAccountingConsulting\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-03T11:54:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-17T07:06:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Nikoleta Petkova\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nikoleta Petkova\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/\",\"url\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/\",\"name\":\"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438\",\"isPartOf\":{\"@id\":\"https:\/\/sb-bg.com\/bg\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\",\"datePublished\":\"2023-08-03T11:54:00+00:00\",\"dateModified\":\"2023-08-17T07:06:52+00:00\",\"author\":{\"@id\":\"https:\/\/sb-bg.com\/bg\/#\/schema\/person\/09fc5bd841ef0d484f3fcaf9e3ff5f94\"},\"description\":\"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.\",\"breadcrumb\":{\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#breadcrumb\"},\"inLanguage\":\"bg-BG\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"bg-BG\",\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage\",\"url\":\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\",\"contentUrl\":\"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png\",\"width\":1200,\"height\":627,\"caption\":\"Legal changes 2023_2\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sb-bg.com\/bg\/2-2\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/sb-bg.com\/bg\/#website\",\"url\":\"https:\/\/sb-bg.com\/bg\/\",\"name\":\"Sb Accounting &amp; Consulting\",\"description\":\"Providing total client service since 1989\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/sb-bg.com\/bg\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"bg-BG\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/sb-bg.com\/bg\/#\/schema\/person\/09fc5bd841ef0d484f3fcaf9e3ff5f94\",\"name\":\"Nikoleta Petkova\",\"sameAs\":[\"https:\/\/sb-bg.com\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438","description":"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/","og_locale":"bg_BG","og_type":"article","og_title":"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438","og_description":"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.","og_url":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/","og_site_name":"Sb Accounting &amp; Consulting","article_publisher":"https:\/\/www.facebook.com\/SbAccountingConsulting","article_published_time":"2023-08-03T11:54:00+00:00","article_modified_time":"2023-08-17T07:06:52+00:00","og_image":[{"width":1200,"height":627,"url":"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png","type":"image\/png"}],"author":"Nikoleta Petkova","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Nikoleta Petkova","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/","url":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/","name":"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438","isPartOf":{"@id":"https:\/\/sb-bg.com\/bg\/#website"},"primaryImageOfPage":{"@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage"},"image":{"@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage"},"thumbnailUrl":"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png","datePublished":"2023-08-03T11:54:00+00:00","dateModified":"2023-08-17T07:06:52+00:00","author":{"@id":"https:\/\/sb-bg.com\/bg\/#\/schema\/person\/09fc5bd841ef0d484f3fcaf9e3ff5f94"},"description":"\u041e\u0441\u043d\u043e\u0432\u043d\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438, \u043a\u043e\u0438\u0442\u043e \u043a\u0430\u0441\u0430\u044f\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u0437\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u0438\u044f \u0431\u044e\u0434\u0436\u0435\u0442, \u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u0437\u0434\u0440\u0430\u0432\u043d\u043e\u043e\u0441\u0438\u0433\u0443\u0440\u0438\u0442\u0435\u043b\u043d\u0430 \u043a\u0430\u0441\u0430 \u0438 \u0434\u044a\u0440\u0436\u0430\u0432\u043d\u043e\u0442\u043e \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u043d\u0435 \u0437\u0430 2023.","breadcrumb":{"@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#breadcrumb"},"inLanguage":"bg-BG","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/"]}]},{"@type":"ImageObject","inLanguage":"bg-BG","@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#primaryimage","url":"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png","contentUrl":"https:\/\/sb-bg.com\/app\/uploads\/2023\/08\/Legal-changes-2023_2.png","width":1200,"height":627,"caption":"Legal changes 2023_2"},{"@type":"BreadcrumbList","@id":"https:\/\/sb-bg.com\/bg\/2023\/08\/03\/legal-changes-2023-in-details\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sb-bg.com\/bg\/2-2\/"},{"@type":"ListItem","position":2,"name":"\u041f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0432 \u0434\u044a\u0440\u0436\u0430\u0432\u0435\u043d \u0431\u044e\u0434\u0436\u0435\u0442 2023 \u0432 \u0434\u0435\u0442\u0430\u0439\u043b\u0438"}]},{"@type":"WebSite","@id":"https:\/\/sb-bg.com\/bg\/#website","url":"https:\/\/sb-bg.com\/bg\/","name":"Sb Accounting &amp; Consulting","description":"Providing total client service since 1989","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sb-bg.com\/bg\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"bg-BG"},{"@type":"Person","@id":"https:\/\/sb-bg.com\/bg\/#\/schema\/person\/09fc5bd841ef0d484f3fcaf9e3ff5f94","name":"Nikoleta Petkova","sameAs":["https:\/\/sb-bg.com"]}]}},"_links":{"self":[{"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/posts\/37966"}],"collection":[{"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/comments?post=37966"}],"version-history":[{"count":5,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/posts\/37966\/revisions"}],"predecessor-version":[{"id":38072,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/posts\/37966\/revisions\/38072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/media\/37967"}],"wp:attachment":[{"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/media?parent=37966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/categories?post=37966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sb-bg.com\/bg\/wp-json\/wp\/v2\/tags?post=37966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}