• 28.11.2005 N -3-10/621@ (. 03.07.2006) " 2006 "

    11


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                                           ,                
                                                             
                                                           
                                         ,                      
                                                           
                                           ,                 
                                                             
                                           ,                  
                                          -                   
                                           ( 2                  
                                          30),                     
                                                          
                                          ( 3                  
                                         23 -                    
                                         "7")                                    
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01090 04--  - ---
                          . -  -  -
                                -    
                                         
                      -  ,                     
                          -   .                
                              -                 
                     ,                              
                              .                                
                                  1.                     
                                                    
                      Ѧ                              
                       Ѧ        ,                      
                      (.                              
                     .)                :                      
                                                           
                                                               
                                                                
                                           ( 20                
                                         -  23  25)                  
                                                            
                                          ( 25                   
                                         25)                      
                                                          
                                         ( 3  23 - -                
                                           "24");                   
                                                              
                                          -                  
                                           -                  
                                                           
                                         ( 18 -  21                        
                                          26)                       
                                                                
                                          ( 24                   
                                         26)                      
                                                          
                                         ( 3  23 -                     
                                           "24").                
                                         2.                      
                                                           
                                                             
                                         ,                      
                                                               
                                          ,                    
                                            6                 
                                          30 (                  
                                           "                
                                                                 
                                         " -                   
                                         " ")  -                  
                                            -                  
                                           ,                    
                                          -                
                                           ( 2 -                
                                          30),   -                 
                                                             
                                          ( 3                  
                                         23 -                    
                                         "24").                                  
                                           -                  
                                                               
                                         .                                
                                         1.                     
                                                               
                                                               
                                         ,                      
                                                               
                                          ,                    
                                                             
                                                               
                                                                
                                           ( 18                
                                          25)                       
                                                                
                                          ( 25                   
                                         25)                      
                                                          
                                         ( 3  23 -                     
                                           "24").                
                                         2.                      
                                                           
                                                             
                                         ,                      
                                                               
                                          ,                    
                                            11                
                                          30 (                  
                                          )  -                
                                                              
                                          ,                
                                                                  
                                          ( 2                  
                                         30),                     
                                                          
                                         ( 3  23 - -                
                                           "24").                   
                                                                
                                          .                      
                                         1.                     
                                                               
                                                               
                                         ,                      
                                                               
                                          :                      
                                            -                 
                                                            
                                                                
                                           ( 21                
                                          25)                       
                                                                
                                          ( 25                   
                                         25)                      
                                                          
                                         ( 3  23 -                     
                                           "24");                
                                                              
                                          -                  
                                           -                  
                                                           
                                         ( 19  26)                     
                                                                  
                                           ( 24                 
                                          26)                      
                                                          
                                          ( 3                  
                                         23 -                    
                                         "24").                                  
                                         2.                      
                                                           
                                                             
                                          , -                 
                                           -                  
                                           ,                
                                                             
                                                           
                                         ,                      
                                                           
                                           ,                 
                                                             
                                           ,                  
                                          -                   
                                           ( 2                  
                                          30),                     
                                                          
                                          ( 3                  
                                         23 -                    
                                         "24")                                   
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01100 01  -  -   ---
                             .    -  -
                              -   -    
                                      
                     , - -  ( 25                 
                       - - 25),                   
                                             
                     ,          ( 24                 
                                26)                   
                      -                               
                                                      
                      -           "11"                 
                                ( 3  23).                   
                     (.)                  -                 
                                          ( 42                    
                                         24)                     
                                                              
                                                              
                                          "8" ( 3                     
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01100 02  -  - ---
                             .  - -  -
                                 -    
                                         
                     , - -  ( 25                 
                       - - 25),                   
                                             
                     ,          ( 24                 
                                26)                   
                                                     
                                                       
                                    "12"                 
                     (.)               ( 3  23).                   
                                            -                 
                                          ( 42                    
                                         24)                     
                                                              
                                                              
                                          "9" ( 3                     
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01100 03  -  -   ---
                             .    -  -
                              -   -    
                                      
                     , - -  ( 25                 
                       - - 25),                   
                                             
                     ,          ( 24                 
                              26)                   
                                                    
                                                       
                               "13"                 
                                  ( 3  23).                   
                     (.)                                       
                                          ( 42                 
                                         24)                     
                                                              
                                                              
                                          "10" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01100 04  -  -   ---
                             .    -  -
                              -   -    
                                      
                     , - -  ( 25                 
                           - 25),                   
                                                   
                               ( 24                 
                                  26)                   
                                                     
                                                       
                     (.)                 "21"                 
                                         ( 3  23).                   
                                                                 
                                          ( 42                 
                                         24)                     
                                                              
                                                              
                                          "20" ( 3                    
                                          23).                   
                                                             
                                                                  
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01110 01  -  -   ---
                            .    -  -
                             -   -    
                                        
                         -  ( 25                 
                        - 25),                   
                     , -                         
                       -         ( 24                 
                              26)                   
                     ,                               
                                                      
                      -           "11"                 
                               ( 3  23). -                
                      -           -                 
                                                   
                     (.)                                                       
    +-----------------+------------+--------+-------------------------+-----+-----+-----+
    1- 01 01110 02  -  - ---
                            .  - -  -
                                -    
                                           
                         -  ( 25                 
                        - 25),                   
                     , -                         
                       -         ( 24                 
                              26)                   
                     ,                               
                                                      
                                 "12"                 

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