{"id":89731,"date":"2026-05-21T20:36:19","date_gmt":"2026-05-21T15:36:19","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=89731"},"modified":"2026-06-23T00:13:05","modified_gmt":"2026-06-22T19:13:05","slug":"regulations-on-the-procedure-for-improving-the-qualifications-of-tax-consultants","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/regulations-on-the-procedure-for-improving-the-qualifications-of-tax-consultants\/","title":{"rendered":"Soliq maslahatchilarining malakasini oshirish tartibi to'g'risidagi NIZOM"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"89731\" class=\"elementor elementor-89731\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7db0e711 e-flex e-con-boxed e-con e-parent\" data-id=\"7db0e711\" 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-c144c8c e-con-full e-flex e-con e-child\" data-id=\"c144c8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8b7c43 elementor-widget elementor-widget-heading\" data-id=\"1b8b7c43\" 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\">Soliq maslahatchilarining malakasini oshirish tartibi to'g'risidagi NIZOM<\/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-c2139be e-con-full e-flex e-con e-child\" data-id=\"c2139be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4806418e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4806418e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/wp-content\/uploads\/2026\/05\/\u041f\u043e\u0440\u044f\u0434\u043e\u043a-\u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f-\u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438.docx\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-download\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm76.45 211.36l-96.42 95.7c-6.65 6.61-17.39 6.61-24.04 0l-96.42-95.7C73.42 337.29 80.54 320 94.82 320H160v-80c0-8.84 7.16-16 16-16h32c8.84 0 16 7.16 16 16v80h65.18c14.28 0 21.4 17.29 11.27 27.36zM377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Yuklab olish<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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-c4f05bf e-flex e-con-boxed e-con e-parent\" data-id=\"c4f05bf\" 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-95ca18c elementor-widget elementor-widget-spacer\" data-id=\"95ca18c\" 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-5b5b687 e-flex e-con-boxed e-con e-parent\" data-id=\"5b5b687\" 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-c67e711 elementor-widget elementor-widget-text-editor\" data-id=\"c67e711\" 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-c67e711{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-1ecbbd0 elementor-widget elementor-widget-text-editor\" data-id=\"1ecbbd0\" 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;\"><strong>O\u2018zbekiston soliq maslahatchilar<\/strong><\/p><p style=\"text-align: right;\"><strong>palatasi NNT Boshqaruvining<\/strong><\/p><p style=\"text-align: right;\"><strong>2023 yil 1 martdagi<\/strong><\/p><p style=\"text-align: right;\"><strong>1-son Bayonnomasiga<br \/><\/strong>ilova<\/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-73eb8fe e-flex e-con-boxed e-con e-parent\" data-id=\"73eb8fe\" 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-d6d3863 elementor-widget elementor-widget-text-editor\" data-id=\"d6d3863\" 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-d6d3863{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-8b48e8d elementor-widget elementor-widget-text-editor\" data-id=\"8b48e8d\" 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 to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega<br \/>bo\u2018lgan soliq maslahatchilari tashkilotlari ro\u2018yxatini yuritish va soliq to\u2018lovchilar ixtiyoriy<br \/>tugatilganda soliqlarga doir xulosalarni berish tartibi to\u2018g\u2018risida<br \/>NIZOM<\/strong><\/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-9927a19 e-flex e-con-boxed e-con e-parent\" data-id=\"9927a19\" 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-0a443ef elementor-widget elementor-widget-text-editor\" data-id=\"0a443ef\" 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 Nizom O\u2018zbekiston Respublikasi \u00abSoliq maslahatiga oid faoliyat to\u2018g\u2018risida\u00bbgi Qonunining 7, 12, 13, 16, 24, 28 \u2013 moddalariga muvofiq ishlab chiqildi va soliq maslahatchilarining malakasini oshirish tartibini belgilaydi.<\/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-fd4287c e-flex e-con-boxed e-con e-parent\" data-id=\"fd4287c\" 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-ddf73d4 elementor-widget elementor-widget-text-editor\" data-id=\"ddf73d4\" 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>I. Umumiy qoidalar<\/strong><\/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-83cfe63 e-flex e-con-boxed e-con e-parent\" data-id=\"83cfe63\" 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-5f1a80e elementor-widget elementor-widget-text-editor\" data-id=\"5f1a80e\" 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 O\u2018zbekiston Respublikasining \u00abSoliq maslahatiga oid faoliyat to\u2018g\u2018risida\u00bbgi Qonuniga muvofiq soliq maslahatchilari o\u2018z malakalarini oshirib borishlari shart.<\/p><p style=\"text-align: justify;\">2. Soliq maslahatchilari kasbiy bilimlar va ko\u2018nikmalarga ega bo\u2018lishi hamda ularni soliq maslahatchilari tashkiloti tarkibida soliq maslahati bo\u2018yicha sifatli xizmatlar ko\u2018rsatish uchun yetarli bo\u2018lgan darajada saqlab turishi kerak.<\/p><p style=\"text-align: justify;\">3. Soliq maslahatchisining har yilgi malaka oshirishdan Soliq maslahatchilari palatasi tomonidan belgilangan tartibda o\u2018tmaganligi malaka sertifikatining amal qilishini tugatish uchun quyidagilar asos bo\u2018ladi.<\/p><p style=\"text-align: justify;\">4. Soliq maslahatchilari o\u2018z malakalarini Soliq maslahatchilar palatasi tomonidan tasdiqlangan o\u2018quv dasturi asosida oshirib borishadi.<\/p><p style=\"text-align: justify;\">5. Soliq maslahatchilarining malakasini oshirish soliq maslahatchilar uchun zarur bo\u2018lgan soliqqa solish, soliq xuquqi, xuquq, buxgalteriya sohalaridagi dolzarb mavzular va predmetlar bo\u2018yicha Soliq maslahatchilar palatasi tomonidan xar yilga alohida  tasdiqlangan 20- akademik soatlik o\u2018quv dasturi asosida o\u2018tkaziladi.<\/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-6e9c987 e-flex e-con-boxed e-con e-parent\" data-id=\"6e9c987\" 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-7cc8f8f elementor-widget elementor-widget-text-editor\" data-id=\"7cc8f8f\" 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>II. Ta\u2019lim muassasalarida soliq maslahatchilarining malakasini oshirish<\/strong><\/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-7144686 e-flex e-con-boxed e-con e-parent\" data-id=\"7144686\" 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-cd63133 elementor-widget elementor-widget-text-editor\" data-id=\"cd63133\" 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;\">6.\tSoliq maslahatchilarining malakasini oshirish Soliq maslahatchilar palatasi xuzuridagi ta\u2019lim tashkilotlari amalga oshiriladi.<\/p><p style=\"text-align: justify;\">7.\tMalaka oshirish ta\u2019lim muassasasi va soliq maslahatchisi yoki soliq maslahatchilari tashkiloti o\u2018rtasida tuzilgan shartnoma asosida amalga oshiriladi.<\/p><p style=\"text-align: justify;\">8.\tSoliq maslahatchilarining (sh.j. soliq maslahatchi sertifikatini joriy yilning 1 apreliga qadar olgan) malakasini oshirish har yili 1 maygacha amalga oshiriladi.<\/p><p style=\"text-align: justify;\">9. Joriy yilning 1 aprelidan keyin soliq maslahatchi sertifikatini olgan soliq maslahatchilar ushbu yilning 15 dekabrgacha malakasini oshirishi lozim.<\/p><p style=\"text-align: justify;\">10.\tTa\u2019lim muassasasi tomonidan soliq maslahatchilarining malakasini oshirish maxsus kurslarini o\u2018taganligi to\u2018g\u2018risida sertifikat beriladi<\/p><p style=\"text-align: justify;\">11. Ta\u2019lim muassasasi malaka oshirgan soliq maslahatchilarning ruyhatini Soliq maslahatchilar palatasiga taqdim qiladi. Ushbu ruyxat asosida Soliq maslahatchilar palatasi soliq maslahatchi malaka oshirganligi to\u2018g\u2018risida ma\u2019lumotni \u00abSoliq maslahatchilar reestri\u201dga kiritadi.<\/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-07455e3 e-flex e-con-boxed e-con e-parent\" data-id=\"07455e3\" 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-8b3f49f elementor-widget elementor-widget-text-editor\" data-id=\"8b3f49f\" 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>III. Yakuniy qoidalar<\/strong><\/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-a07cfe6 e-flex e-con-boxed e-con e-parent\" data-id=\"a07cfe6\" 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-37d3f1b elementor-widget elementor-widget-text-editor\" data-id=\"37d3f1b\" 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 maslahatchisining har yilgi malaka oshirishdan o\u2018tmagan malaka sertifikatining amal qilishini Soliq maslahatchilari palatasi buyrug\u2018i asosida  tugatiladi.<\/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-c557f00 e-flex e-con-boxed e-con e-parent\" data-id=\"c557f00\" 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-3755374 elementor-widget elementor-widget-spacer\" data-id=\"3755374\" 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>\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0421\u043a\u0430\u0447\u0430\u0442\u044c \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u041f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u0443 \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u041f\u0430\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430 \u21161 \u043e\u0442 01.03.2023 \u0433. O\u2018zbekiston soliq maslahatchilar palatasi NNT Boshqaruvining 2023 yil 1 martdagi 1-son Bayonnomasigailova \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415\u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga egabo\u2018lgan soliq maslahatchilari tashkilotlari ro\u2018yxatini yuritish va soliq [&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-89731","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>\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 - 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\/regulations-on-the-procedure-for-improving-the-qualifications-of-tax-consultants\/\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 - PNK\" \/>\n<meta property=\"og:description\" content=\"\u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0421\u043a\u0430\u0447\u0430\u0442\u044c \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u041f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u0443 \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u041f\u0430\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430 \u21161 \u043e\u0442 01.03.2023 \u0433. 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