• 19.11.2004 N -3-10/108@ (. 23.12.2005) " 2005 "

    62


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         5300                                 
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          5310                                 
                                                     
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          5320                                 
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          5320                                 
                                             
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          5340                                 
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         5350                                 
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         5370                                 
                                            
                                              
                                            
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      5220 - -  5380                                 
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    VI.

    ,

    (. )

    -------------------+-----T------------+--------------------------
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                           1 = 2 + 3       2           3      
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     -   6010                                      
     (6010 = 6020                                          
    + 6050 + 6110)                                              
    +------------------+-----+------------+------------+-------------+
      :                                                
              6020                                      
                                                           
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              6030                                      
    ,                                                
                                                    
                                                       
                                                     
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             6040                                      
                                                        
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           6050                                      
    ()                                              
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     ʦ6110                                      
                                                
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       -  6130                                      
                                                 
                                                    
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       -  6140                                      
                                                    
                                                      
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       -  6150                                      
                                                 
                                                     
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       - 6160                                      
                                                    
    --                                          
     -                                           
                                                 
                                                 
                                                    
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       - 6170                                      
                                                   
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       - 6180                                      
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      6010 -  6190                                      
                                                   
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      6010 -  6200                                      
                                                   
                                                 
                                                     
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         6210                                      
                                                 
                                                 
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           6220                                      
    ()                                              
                                                  
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     ʦ6280                                      
                                                
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       - 6330                                      
                                                    
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       - 6340                                      
                                                   
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      6210 -  6360                                      
                                                   
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      6210 -  6370                                      
                                                   
                                                 
                                                     
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      6400                                      
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    "__" ______________________ ____ .   

    ___________________________________ ______________________________
          (...,  
               )

    N 4-

    " ,

    "

    .

    " ", 12.07.2005 N -3-19/319@, " ", 30.05.2005 N -3-19/219@.

    ( . 09.08.2005 N -3-10/382@, 05.10.2005 N -3-10/486@)

    , 9- , .

    () () . , .

    , , , , . ( ) - , . , , .

    .

    .

    1 2 .

    N 4- .

    I.

    1010 " " ( ).

    1020 "" (), , (), , , , , ( , , , ( VI " " (. 12 - . 26 - . 33) (. 15 . 16 ) (. 51 (. 51 . 65 )), , ( IV " " (. 22.1, . 21 . 51 , " " . 11 III, 9 III , . 34, 35 . 41, 42 , IX " " . 9, . 12 , . 19, . 22 ) ( , , , 106 "", "", "", "", "").

    ( . 09.08.2005 N -3-10/382@, 05.10.2005 N -3-10/486@)

    1030 " , " , 1020, , " " . 7, 8, 9 II . 8 II , 1, 3, 4, 5 9 II . 34, 35 III .

    ( . 09.08.2005 N -3-10/382@)

    1040 " , " , 1020, , " " 1 . 9 II . 8 II . 41, 42 III .

    ( . 09.08.2005 N -3-10/382@)

    1050 " " ( VI " " (. 12 - . 26), . 7 "" . 50, 51, 52 . 51 . 65 ).

    1060 " () - " 1070 + 1120 + 1170 + 1225.

    1070 " " 1080 + 1090 + 1100 + 1110.

    1080 " " , 9 ( VI " " (. 12 - . 33) . 7 "" . 8 " " . 15 . 16 (. 50, 51, 52 )).

    1090 " " , 9 ( VI " " (. 12 - . 26) . 7 "" . 8 " " . 15 . 16 (. 50, 51, 52 )).


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