{"id":1598,"date":"2025-12-21T13:44:54","date_gmt":"2025-12-21T13:44:54","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1598"},"modified":"2026-06-23T00:35:18","modified_gmt":"2026-06-22T19:35:18","slug":"national-tax-consulting-standard-nstc-no-5","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-5\/","title":{"rendered":"5-sonli Soliq maslahatining milliy standarti"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1598\" class=\"elementor elementor-1598\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e19e18 e-flex e-con-boxed e-con e-parent\" data-id=\"66e19e18\" 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-75b59dda e-con-full e-flex e-con e-child\" data-id=\"75b59dda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-278a8968 elementor-widget elementor-widget-heading\" data-id=\"278a8968\" 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\">5-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-18fb045d e-con-full e-flex e-con e-child\" data-id=\"18fb045d\" 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-390f9c21 e-flex e-con-boxed e-con e-parent\" data-id=\"390f9c21\" 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-189c1c82 elementor-widget elementor-widget-spacer\" data-id=\"189c1c82\" 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-44713c04 e-flex e-con-boxed e-con e-parent\" data-id=\"44713c04\" 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-6e5f84a2 elementor-widget elementor-widget-text-editor\" data-id=\"6e5f84a2\" 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-6e5f84a2{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-0dcf231 elementor-widget elementor-widget-text-editor\" data-id=\"0dcf231\" 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;\"><strong>SOLIQ MASLAHATI<br \/>SOLIQ MILLIY STANDARTI<\/strong><\/p><p style=\"text-align: center;\">(5-SONLI SMMS)<\/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-5698b6a elementor-widget elementor-widget-text-editor\" data-id=\"5698b6a\" 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-5698b6a{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-61aea9a elementor-widget elementor-widget-text-editor\" data-id=\"61aea9a\" 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;\">SOLIQ MASLAHATCHILARI ISHINING<br \/>SIFATINI ICHKI NAZORAT QILISHNI<br \/>TASHKIL ETIShGA QO\u2018YILADIGAN<\/p><p style=\"text-align: center;\">TALABLAR<\/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-d68f061 elementor-widget elementor-widget-text-editor\" data-id=\"d68f061\" 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;\">Mazkur Soliq maslahati milliy standarti (5-sonli SMMS) (bundan buyon matnda Standart deb yuritiladi) O\u2018zbekiston Respublikasida soliq maslahati bo\u2018yicha faoliyatni normativ tartibga solishning elementi hisoblanadi.<\/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-a70392d elementor-widget elementor-widget-text-editor\" data-id=\"a70392d\" 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>\u00a0\u00a0 1-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-621e841 elementor-widget elementor-widget-text-editor\" data-id=\"621e841\" 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 Standartning maqsadi soliq maslahatchilari ishining sifatini ichki nazorat qilishni tashkil etishga qo\u2018yiladigan talablarni belgilash hisoblanadi.<\/p><p style=\"text-align: justify;\">2. Mazkur Standart talablari barcha soliq maslahatchilari tashkilotlari tomonidan qo\u2018llanilishi majburiydir.<\/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-923d1de elementor-widget elementor-widget-text-editor\" data-id=\"923d1de\" 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>2-BOB. SOLIQ MASLAHATCHILARI ISHINING<br>\nSIFATINI ICHKI NAZORATI<\/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-534d14f elementor-widget elementor-widget-text-editor\" data-id=\"534d14f\" 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;\">3. Soliq maslahatchilari ishining sifatini ichki nazorati deganda qonunchilik hujjatlariga muvofiq soliq maslahati bo\u2018yicha xizmatlarni sifatli ko\u2018rsatilishini ta\u2019minlash bo\u2018yicha tashkiliy chora-tadbirlar kompleksi tushuniladi.<\/p><p style=\"text-align: justify;\">4. Soliq maslahatchilari tashkiloti o\u2018z xususiyatlarini inobatga olgan holda soliq maslahatchilari ishining sifatini nazorati ichki tartibini belgilashga, shuningdek sifat nazoratini tegishli ravishda tashkil qilish uchun zarur bo\u2018lgan ichki nizom, yo\u2018riqnoma va boshqa hujjatlarni ishlab chiqish va tasdiqlashga haqli.<\/p><p style=\"text-align: justify;\">5. Soliq maslahatchilari ishining sifatini ichki nazorati soliq maslahatchilari tashkilotining rahbari tomonidan amalga oshiriladi.<\/p><p style=\"text-align: justify;\">6. Soliq maslahatchilari ishining sifatini ichki nazorati tizimi quyidagilarni o\u2018z uchiga olishi shart:<\/p><p style=\"text-align: justify;\">- tashkilotni o\u2018z majburiyatlarini lozim darajada bajarish uchun bilimga, mahoratga va malakaga ega bo\u2018lgan soliq maslahatchilari bilan jamlanganligi;<\/p><p style=\"text-align: justify;\">- murakkab bo\u2018lgan vazifalarni kasbiy malakasi ushbu vazifalar xususiyatlariga muvofiq bo\u2018lgan soliq maslahatchilariga topshirish;<\/p><p style=\"text-align: justify;\">- soliq maslahati bo\u2018yicha xizmat ko\u2018rsatish jarayonida ishlarni zarur sifat talablariga javob beradigan yo\u2018naltiruvchi ko\u2018rsatmalar asosida bajarish;<\/p><p style=\"text-align: justify;\">- soliq maslahatchilarning aniq holatlarda bilimi yetarli bo\u2018lmaganda, soliq maslahatchilari tashkiloti ichida ham, uning tashqarisida ham tegishli maslahatlar olish;<\/p><p style=\"text-align: justify;\">- o\u2018zlariga yuklatilgan majburiyatlarni bajarmaganlik yoki lozim darajada bajarmaganlik uchun soliq maslahatchilariga nisbatan tegishli choralar ko\u2018rish.<\/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-1c74706 elementor-widget elementor-widget-text-editor\" data-id=\"1c74706\" 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>3-BOB. SOLIQ MASLAHATCHILARI ISHINING<br>\nSIFATINI ICHKI NAZORAT QILISHNI<br>\nTASHKIL ETISH<\/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-bcca09c elementor-widget elementor-widget-text-editor\" data-id=\"bcca09c\" 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;\">7. Soliq maslahatchilari ishining sifatini ichki nazorati quyidagi nazorat turlarini o\u2018z ichiga oladi:<\/p><p style=\"text-align: justify;\">- dastlabki;<\/p><p style=\"text-align: justify;\">- joriy;<\/p><p style=\"text-align: justify;\">- yakuniy.<\/p><p style=\"text-align: justify;\">8. Dastlabki ichki nazorat soliq maslahati bo\u2018yicha xizmatlarni ko\u2018rsatish uchun umumiy reja, sarflanadigan vaqt hisob-kitobini tayyorlashda amalga oshiriladi.<\/p><p style=\"text-align: justify;\">9. Joriy ichki nazorat rahbariy ko\u2018rsatmalar va bajarilgan ishni tekshirish elementlarini o\u2018z ichiga oladi.<\/p><p style=\"text-align: justify;\">10. Yakuniy ichki nazorat har bir soliq maslahatchisi ishi natijasini tekshirishdan iborat.<\/p><p style=\"text-align: justify;\">11. Zarurat bo\u2018lganda, soliq maslahatchilari tashkiloti rahbari ishchi hujjatlarda tekshirilayotgan shaxsga o\u2018z bahosini, e\u2019tirozini, sharhini yoki tavsiyasini beradi.<\/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-1dc109e elementor-widget elementor-widget-text-editor\" data-id=\"1dc109e\" 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>4-BOB. SOLIQ MASLAHATCHISI YORDAMCHISINING <br>\nISHINI NAZORAT 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-297fa86 elementor-widget elementor-widget-text-editor\" data-id=\"297fa86\" 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;\">12. Soliq maslahatchilari tashkiloti rahbari soliq maslahatchisining yordamchisi tomonidan bajarilayotgan ishni doimiy ravishda nazorat qilishi va yo\u2018naltirib borishi kerak.<\/p><p style=\"text-align: justify;\">13. Ish topshirilayotgan soliq maslahatchisining yordamchisi bajarishi lozim bo\u2018lgan ishi uchun javobgarligi to\u2018g\u2018risida yo\u2018l-yo\u2018riq olishi kerak.<\/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-177fc6b elementor-widget elementor-widget-text-editor\" data-id=\"177fc6b\" 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;\"><strong>5-BOB. YAKUNIY QOIDALAR<\/strong><\/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-25847f9 elementor-widget elementor-widget-text-editor\" data-id=\"25847f9\" 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;\">14. Har bir soliq maslahatchisi soliq maslahatchilari ishining sifatini ichki nazoratini tashkil qilish bilan tanishgan bo\u2018lishi shart.<\/p><p style=\"text-align: justify;\">15. Soliq maslahatchisi ishni sifatsiz bajarganligi, tijorat sirini oshkor etganligi natijasida yetkazilgan ziyon va soliq maslahatchilari tashkiloti zarar ko\u2018rishiga olib kelgan boshqa xatti-harakatlari uchun qonunchilik hujjatlariga muvofiq soliq maslahatchilari tashkiloti oldida javobgar bo\u2018ladi.<\/p><p style=\"text-align: justify;\"><em>\u00a0<\/em><\/p><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-c4925ac e-flex e-con-boxed e-con e-parent\" data-id=\"c4925ac\" 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-0948409 elementor-widget elementor-widget-spacer\" data-id=\"0948409\" 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 5) \u041d\u0410\u0426\u0418\u041e\u041d\u0410\u041b\u042c\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422\u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f\u041d\u0421\u041d\u041a N 5 \u0422\u0420\u0415\u0411\u041e\u0412\u0410\u041d\u0418\u042f \u041a \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u0418\u0412\u041d\u0423\u0422\u0420\u0415\u041d\u041d\u0415\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042f \u041a\u0410\u0427\u0415\u0421\u0422\u0412\u0410\u0420\u0410\u0411\u041e\u0422\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u041c\u042e 10.08.2023 \u0433. N 2940-1) \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0439 \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 N 5) (\u0434\u0430\u043b\u0435\u0435 \u2014 \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u043e\u043c \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d. \u00a0\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1598","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\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 5) - PNK<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-5\/\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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 5) - PNK\" \/>\n<meta property=\"og:description\" content=\"\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 5) \u041d\u0410\u0426\u0418\u041e\u041d\u0410\u041b\u042c\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422\u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f\u041d\u0421\u041d\u041a N 5 \u0422\u0420\u0415\u0411\u041e\u0412\u0410\u041d\u0418\u042f \u041a \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u0418\u0412\u041d\u0423\u0422\u0420\u0415\u041d\u041d\u0415\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042f \u041a\u0410\u0427\u0415\u0421\u0422\u0412\u0410\u0420\u0410\u0411\u041e\u0422\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u041c\u042e 10.08.2023 \u0433. 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