{"id":1585,"date":"2025-12-21T13:41:11","date_gmt":"2025-12-21T13:41:11","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1585"},"modified":"2026-06-23T00:31:34","modified_gmt":"2026-06-22T19:31:34","slug":"national-tax-consulting-standard-nstc-no-4","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-4\/","title":{"rendered":"4-sonli Soliq maslahatining milliy standarti"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1585\" class=\"elementor elementor-1585\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca0ebd6 e-flex e-con-boxed e-con e-parent\" data-id=\"1ca0ebd6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-12083a83 e-con-full e-flex e-con e-child\" data-id=\"12083a83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fae6a18 elementor-widget elementor-widget-heading\" data-id=\"fae6a18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4-sonli Soliq maslahatining milliy standarti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a949371 e-con-full e-flex e-con e-child\" data-id=\"3a949371\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55193bb6 e-flex e-con-boxed e-con e-parent\" data-id=\"55193bb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d02fd30 elementor-widget elementor-widget-spacer\" data-id=\"7d02fd30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-18e3bcf0 e-flex e-con-boxed e-con e-parent\" data-id=\"18e3bcf0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2552349f elementor-widget elementor-widget-text-editor\" data-id=\"2552349f\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-2552349f{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3476296 elementor-widget elementor-widget-text-editor\" data-id=\"3476296\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><b>O\u2018zbekiston Respublikasi<br \/>Adliya vazirligida<br \/>2013 yil 18 noyabrda 2526-son<br \/>bilan ro\u2018yxatga olingan<br \/>O\u2018zbekiston Respublikasi<br \/>moliya vazirining<br \/>2013 yil 14 oktyabrdagi<br \/>95-son buyrug\u2018iga<br \/>ILOVA<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11ed7e1 elementor-widget elementor-widget-text-editor\" data-id=\"11ed7e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-11ed7e1{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a7d04 elementor-widget elementor-widget-text-editor\" data-id=\"13a7d04\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>SOLIQ MASLAHATI MILLIY STANDARTI<br \/><br \/>(4-SONLI SMMS)<br \/><br \/>SOLIQQA OID NIZONI SUDGACHA HAL QILISH<br \/>DAVOMIDA VA SUDDA MIJOZNING (ISHONCH<br \/>BILDIRUVCHINING) MANFAATLARINI<br \/>KO\u2018ZLAB VAKILLIK QILISH<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9fe4fd elementor-widget elementor-widget-text-editor\" data-id=\"d9fe4fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Ushbu Soliq maslahati milliy standarti (4-sonli SMMS) (bundan keyingi o\u2018rinlarda standart deb yuritiladi) soliqqa oid nizoni sudgacha hal qilish davomida va sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish tartibini belgilaydi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3faaad0 elementor-widget elementor-widget-text-editor\" data-id=\"3faaad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>I BOB. UMUMIY QOIDALAR<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61756f8 elementor-widget elementor-widget-text-editor\" data-id=\"61756f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">1. Mazkur standart talablari barcha soliq maslahatchilari tashkilotlari tomonidan qo\u2018llanilishi majburiydir.\nMazkur standart bilan tartibga solinmagan munosabatlar qonunchilik hujjatlari, shuningdek taraflar o\u2018rtasida tuziladigan shartnomalar bilan tartibga solinadi.<\/p><p style=\"text-align: justify;\">2. Mazkur standart quyidagilarga tatbiq etilmaydi:<\/p><p style=\"text-align: justify;\">bir martalik (biryo\u2018la) xizmat ko\u2018rsatish shartnomalari bo\u2018yicha soliq maslahatchilari tashkiloti tomonidan ko\u2018rsatiladigan xizmatlarga;<\/p><p style=\"text-align: justify;\">soliq maslahatchilarining jinoiy ishni ko\u2018rib chiqish vaqtida ishtirok etishiga.<\/p><p style=\"text-align: justify;\">3. Soliqqa oid nizoni sudgacha hal qilish davomida va sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilishga soliq maslahati bo\u2018yicha xizmatlar shartnoma asosida ko\u2018rsatiladi.<\/p><p style=\"text-align: justify;\">4. Xizmatlar ko\u2018rsatishda soliq maslahatchilari tashkiloti mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab o\u2018z ixtiyoriga ko\u2018ra harakat qiladi, bundan mazkur standartga yoxud tuzilgan shartnomaga muvofiq harakatlarni mijoz (ishonch bildiruvchi) bilan kelishish talab etiladigan hollar mustasno.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88b5359 elementor-widget elementor-widget-text-editor\" data-id=\"88b5359\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>II BOB. SOLIQQA OID NIZONI SUDGACHA HAL QILISH <br>\nDAVOMIDA MIJOZNING (ISHONCH BILDIRUVCHINING)<br>\nMANFAATLARINI KO\u2018ZLAB VAKILLIK QILISH UCHUN <br>\nSOLIQ MASLAHATI BO\u2018YICHA XIZMATLAR<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-581f2cd elementor-widget elementor-widget-text-editor\" data-id=\"581f2cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">5. Soliqqa oid nizoni sudgacha hal qilish davomida mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish uchun soliq maslahati bo\u2018yicha xizmatlar quyidagilarni o\u2018z ichiga oladi:<\/p><p style=\"text-align: justify;\">soliq tekshiruvi materiallari, ularni ko\u2018rib chiqish tartibi, shuningdek soliq tekshiruvi materiallarini ko\u2018rib chiqish natijalari bo\u2018yicha davlat soliq xizmati organi qarorining qonunchilik hujjatlari talablariga muvofiqligini tahlil qilish;<\/p><p style=\"text-align: justify;\">davlat soliq xizmati organining qarori ustidan shikoyat qilish uchun huquqiy nuqtai nazarni ishlab chiqish;<\/p><p style=\"text-align: justify;\">mijozning (ishonch bildiruvchining) nuqtai nazarini tasdiqlovchi hujjatlarni yig\u2018ish;<\/p><p style=\"text-align: justify;\">davlat soliq xizmati organining qarori ustidan yuqori davlat soliq xizmati organiga shikoyat tayyorlash va berish;<\/p><p style=\"text-align: justify;\">davlat soliq xizmati organining qarori ustidan shikoyat ko\u2018rib chiqilayotganda yuqori davlat soliq xizmati organlarida mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish.<\/p><p style=\"text-align: justify;\"><br><\/p><p style=\"text-align: justify;\"><br><\/p><p style=\"text-align: justify;\">6. Mazkur standartga muvofiq xizmatlar ko\u2018rsatadigan soliq maslahatchilari tashkiloti mijozga (ishonch bildiruvchiga) soliqqa oid nizo bo\u2018yicha barcha vaziyatlar va yuzaga kelishi mumkin bo\u2018lgan oqibatlarni tushuntiradi.<\/p><p style=\"text-align: justify;\">7. Soliq maslahatchilari tashkiloti soliqqa oid nizo bo\u2018yicha o\u2018z nuqtai nazarini va ko\u2018zda tutilayotgan xatti-harakatlarni mijoz (ishonch bildiruvchi) bilan kelishadi.<\/p><p style=\"text-align: justify;\">8. Soliq maslahatchilari tashkiloti soliqqa oid nizoni hal etish bo\u2018yicha ishtirok etish uchun mijozning (ishonch bildiruvchining) vakolatli vakillarini, shuningdek mijozning (ishonch bildiruvchining) roziligi bilan uchinchi shaxslarni jalb etishga haqli.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d951a2f elementor-widget elementor-widget-text-editor\" data-id=\"d951a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>III BOB. SUDDA MIJOZNING (ISHHONCH BILDIRUVCHINING)<br>\nMANFAATLARINI KO\u2018ZLAB VAKILLIK QILISHDA SOLIQ<br>\nMASLAHATI BO\u2018YICHA XIZMATLAR<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-482817a elementor-widget elementor-widget-text-editor\" data-id=\"482817a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">9. Agar soliqqa oid nizoni sudgacha hal qilish davomida xizmatlar ko\u2018rsatish bo\u2018yicha shartnomada sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish bo\u2018yicha xizmatlar ko\u2018rsatish nazarda tutilgan bo\u2018lsa, davlat soliq xizmati organining qarori ustidan yuqori davlat soliq xizmati organiga berilgan shikoyat qanoatlantirmay qoldirilgan taqdirda, alohida shartnoma tuzish talab qilinmaydi. <br>\nBunda soliqqa oid nizoni sudgacha hal qilish davomida xizmatlar ko\u2018rsatish bo\u2018yicha shartnoma, shuningdek standartning mazkur bobida belgilangan talablarga ham javob berishi kerak.<\/p><p style=\"text-align: justify;\">10. Sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilishda soliq maslahati bo\u2018yicha xizmatlar quyidagilarni o\u2018z ichiga oladi:<\/p><p style=\"text-align: justify;\">- soliq tekshiruvi materiallari, ularni ko\u2018rib chiqish tartibi, shuningdek soliq tekshiruvi materiallarini ko\u2018rib chiqish natijalari bo\u2018yicha davlat soliq xizmati organi qarorining qonunchilik hujjatlari talablariga muvofiqligini tahlil qilish;<\/p><p style=\"text-align: justify;\">- shikoyat qilish uchun huquqiy nuqtai nazarni ishlab chiqish va davlat soliq xizmati organining qarori ustidan sudga shikoyat qilish;<\/p><p style=\"text-align: justify;\">- mijozning (ishonch bildiruvchining) nuqtai nazarini tasdiqlovchi hujjatlarni yig\u2018ish;<\/p><p style=\"text-align: justify;\">- qonunchilik hujjatlariga muvofiq davlat soliq xizmati organining qarori ustidan sudga da\u2019vo kiritish va sud hujjatlari ustidan shikoyat qilish;<\/p><p style=\"text-align: justify;\">- sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish<\/p><p style=\"text-align: justify;\"><br><\/p><p style=\"text-align: justify;\">11. Agar bir shartnomada soliqqa oid nizoni sudgacha hal etish vaqtida va sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilishga xizmatlar ko\u2018rsatish nazarda tutilgan bo\u2018lsa va yuqori davlat soliq xizmati organiga berilgan shikoyat qanoatlantirmay qoldirilgan taqdirda, qo\u2018shimcha tahlil, huquqiy nuqtai nazarni ishlab chiqish va hujjatlar yig\u2018ish talab etilmaydi. Biroq shartnomada oldin tayyorlangan hujjatlarga aniqliklar va qo\u2018shimchalar kiritilishi zarurligi nazarda tutilishi mumkin.<\/p><p style=\"text-align: justify;\">12. Sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilish amaldagi qonunchilik hujjatlariga muvofiq berilgan ishonchnoma asosida amalga oshiriladi.<\/p><p style=\"text-align: justify;\">13. Mazkur standartga muvofiq xizmatlarni ko\u2018rsatish uchun soliq maslahatchilari tashkiloti sudda isbot sifatida mijozning (ishonch bildiruvchining) roziligi bilan u taqdim etgan hujjatlardan, qonunchilik hujjatlaridan, vakolatli organlarning tushuntirishlaridan va boshqa hujjatlardan foydalanishi mumkin.<\/p><p style=\"text-align: justify;\">14. Soliq maslahatchilari tashkiloti mijoz (ishonch bildiruvchi) bilan tuzilgan shartnomada va ishonchnomada belgilab berilgan barcha sud instansiyalarida ishtirok etadi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b075894 elementor-widget elementor-widget-text-editor\" data-id=\"b075894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>IV BOB. SOLIQ MASLAHATCHILARI<br>\nTASHKILOTINING JAVOBGARLIGI<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6232ce elementor-widget elementor-widget-text-editor\" data-id=\"a6232ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">15. Soliq maslahatchilari tashkiloti soliqqa oid nizoni sudgacha hal qilish davomida va sudda mijozning (ishonch bildiruvchining) manfaatlarini ko\u2018zlab vakillik qilishga xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnomani bajarmaganligi yoki lozim darajada bajarmaganligi oqibatida mijozga (ishonch bildiruvchiga) zarar yetkazganligi uchun javobgar bo\u2018ladi. Mijozga (ishonch bildiruvchiga) yetkazilgan zararlarning, shu jumladan, boy berilgan foydaning o\u2018rni qonunchilik hujjatlarida belgilangan tartibda qoplanishi kerak.<\/p><p style=\"text-align: justify;\">16. Soliq maslahatchilari tashkiloti ko\u2018rsatilgan xizmat oqibatlari uchun javobgar bo\u2018lmaydi, agarda bunday oqibatlar mijoz (ishonch bildiruvchi) tomonidan noto\u2018g\u2018ri ma\u2019lumotlar taqdim qilinishi natijasida yuzaga kelgan bo\u2018lsa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df564ec elementor-widget elementor-widget-text-editor\" data-id=\"df564ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><b>V BOB. YAKUNIY QOIDA<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4ee46a elementor-widget elementor-widget-text-editor\" data-id=\"a4ee46a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">17. Mazkur standart O\u2018zbekiston Respublikasining Oliy sudi, Oliy xo\u2018jalik sudi va Davlat soliq qo\u2018mitasi bilan kelishilgan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1679d74 elementor-widget elementor-widget-text-editor\" data-id=\"1679d74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><em><br><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37daca4 e-flex e-con-boxed e-con e-parent\" data-id=\"37daca4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcfa28 elementor-widget elementor-widget-spacer\" data-id=\"bdcfa28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f (\u041d\u0421\u041d\u041a \u2116 4) \u041f\u0420\u0418\u041b\u041e\u0416\u0415\u041d\u0418\u0415\u043a \u043f\u0440\u0438\u043a\u0430\u0437\u0443 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u043e\u0442 14 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2013 \u0433\u043e\u0434\u0430 N 95,\u0440\u0435\u0433. \u041c\u042e \u0420\u0423\u0437 18.11.2013 \u0433. 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