{"id":14142,"date":"2026-03-19T10:00:40","date_gmt":"2026-03-19T08:00:40","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=14142"},"modified":"2026-03-19T12:04:54","modified_gmt":"2026-03-19T10:04:54","slug":"vidpovidalnist-tcu-kik-shtrafy-2026","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/ru\/articles\/blog\/vidpovidalnist-tcu-kik-shtrafy-2026","title":{"rendered":"\u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f: \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ru\">\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u043a\u0441\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 &ldquo;<a href=\"https:\/\/audit-invest.com.ua\/ua\/wp-json\/wp\/v2\/posts\/14142\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>&rdquo; \u0438 &ldquo;<a href=\"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/posts\/14142\" class=\"qtranxs-available-language-link qtranxs-available-language-link-en\" title=\"English\">English<\/a>&rdquo;.<\/p><p><\/p>\n<div class=\"tcu-risks-article\">\n<div class=\"content-wrapper-box\">\n<div class=\"ixbrl-article\"><\/div>\n<\/div>\n<div class=\"toc\">\n<div style=\"display: flex; align-items: center; gap: 16px; border: 1px solid #cdcfd1; padding: 14px; border-radius: 12px; margin-bottom: 20px; background: #fff;\">\n<p><img loading=\"lazy\" decoding=\"async\" style=\"border-radius: 50%; border: 2px solid #246a9d;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2025\/12\/Tyutenko_krugloe-foto-300x300.png\" alt=\"\u041d\u0430\u0437\u0430\u0440\u0456\u0439 \u0414\u0443\u0433\u0435\u043b\u044c\u043d\u0438\u0439\" width=\"110\" height=\"110\" \/><\/p>\n<div><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"color: #246a9d;\">\u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/strong><\/span><br \/>\n<span style=\"font-size: 15px; color: #333333; font-family: helvetica, arial, sans-serif;\"><br \/>\n<strong><span data-teams=\"true\"><b>\u0420\u0443\u0441\u043b\u0430\u043d\u0430 \u0422\u044e\u0442\u0435\u043d\u043a\u043e<\/b><\/span><\/strong>,<br \/>\n<span style=\"opacity: .9;\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423<\/span><\/span><\/div>\n<\/div>\n<div style=\"border: 1px solid #246a9d; padding: 20px; margin-bottom: 30px; border-radius: 8px;\">\n<h3 style=\"margin-top: 0; color: #246a9d;\">\u0417\u043c\u0456\u0441\u0442 \u0441\u0442\u0430\u0442\u0442\u0456<\/h3>\n<ol>\n<li><a style=\"text-decoration: none;\" href=\"#tcu\">\u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438<\/a><\/li>\n<li><a style=\"text-decoration: none;\" href=\"#kik\">\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a: \u0442\u0435\u0440\u043c\u0456\u043d\u0438 \u0442\u0430 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0438<\/a><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<h2 id=\"tcu\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438<\/h2>\n<p><span style=\"color: #000000;\">\u041d\u0430\u0433\u0430\u0434\u0430\u0454\u043c\u043e, \u0449\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u044f\u043a\u0456 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 2025 \u0440\u043e\u043a\u0443, \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u0438 \u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0434\u043e 1 \u0436\u043e\u0432\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u041f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u044f\u043a\u0456 \u0454 \u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0430\u043c\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0457 \u0433\u0440\u0443\u043f\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u0442\u0430 \u0443 2025 \u0440\u043e\u0446\u0456 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457, \u0442\u0430\u043a\u043e\u0436 \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u0438 \u0449\u0435 \u0456 \u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456\u0439 \u0433\u0440\u0443\u043f\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u0434\u043e 1 \u0436\u043e\u0432\u0442\u043d\u044f 2026 \u0440\u043e\u043a\u0443.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0422\u043e\u0431\u0442\u043e, \u0432\u0438\u043d\u0438\u043a\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0440\u0456\u0437\u043d\u0438\u0446\u0456.\u00a0<\/span><\/p>\n<div style=\"background-color: #f4f4f4; border-left: 5px solid #246a9d; padding: 15px; margin: 20px 0;\">\n<p style=\"margin: 0;\"><span class=\"TextRun SCXW116420487 BCX8\" lang=\"UK-UA\" style=\"color: #000000;\" xml:lang=\"UK-UA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW116420487 BCX8\">\u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u043f\u0438\u0442\u0430\u043d\u044c \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e \u0437\u0440\u043e\u0441\u0442\u0430\u0454, \u0456 \u0432\u043e\u043d\u0438 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u044c \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0457 \u0443\u0432\u0430\u0433\u0438 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0456\u0432 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u0430\u0434\u0436\u0435 \u043d\u0435\u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454 \u043d\u0430\u043a\u043b\u0430\u0434\u0435\u043d\u043d\u044f \u0437\u043d\u0430\u0447\u043d\u0438\u0445 \u0448\u0442\u0440\u0430\u0444\u0456\u0432.<\/span><\/span><\/p>\n<\/div>\n<p><span style=\"color: #000000;\">\u041d\u0438\u0436\u0447\u0435 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0448\u0442\u0440\u0430\u0444\u0456\u0432 \u0437 1-\u0433\u043e \u0441\u0456\u0447\u043d\u044f 2025 \u0440\u043e\u043a\u0443.<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14156 aligncenter\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/perelik-shtrafiv-1.png\" alt=\"\u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0448\u0442\u0440\u0430\u0444\u0456\u0432\" width=\"903\" height=\"495\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/perelik-shtrafiv-1.png 903w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/perelik-shtrafiv-1-300x164.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/perelik-shtrafiv-1-768x421.png 768w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/perelik-shtrafiv-1-250x137.png 250w\" sizes=\"auto, (max-width: 903px) 100vw, 903px\" \/><\/p>\n<p><span style=\"color: #000000;\">\u0410\u0431\u0438 \u043d\u0435 \u043f\u043e\u0442\u0440\u0430\u043f\u0438\u0442\u0438 \u043f\u0456\u0434 \u0448\u0442\u0440\u0430\u0444\u043d\u0456 \u0441\u0430\u043d\u043a\u0446\u0456\u0457, \u0432\u0430\u0440\u0442\u043e \u0434\u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u0441\u0442\u0440\u043e\u043a\u0456\u0432 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437 \u0422\u0426\u0423 \u0442\u0430 \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0438\u0442\u0438 \u0433\u043e\u0442\u043e\u0432\u043d\u0456\u0441\u0442\u044c \u0443\u0441\u0456\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432.<\/span><\/p>\n<div class=\"tcu-risks-article\">\n<div style=\"height: 1px; background-color: #cdcfd1; margin: 40px 0;\"><\/div>\n<h2 id=\"kik\" style=\"color: #246a9d; border-bottom: 2px solid #246a9d; padding-bottom: 10px; margin-top: 40px;\">\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457: \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0443\u0454\u043c\u043e \u0442\u0430 \u043f\u043e\u0434\u0430\u0454\u043c\u043e \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a<\/h2>\n<p><span style=\"color: #000000;\">\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0438\u043c \u0456\u043d\u043e\u0437\u0435\u043c\u043d\u0438\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f\u043c (\u041a\u0406\u041a) \u0454 \u043f\u0440\u044f\u043c\u0438\u043c \u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043a\u043e\u043c \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u044f\u043a\u0438\u0439 \u043c\u0430\u0454 \u0441\u0442\u0430\u0442\u0443\u0441 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u0440\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443.<\/span><\/p>\n<div style=\"border: 2px solid #246a9d; padding: 25px; margin: 30px 0; background-color: #fff;\">\n<p style=\"margin-top: 0; ; color: #246a9d;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a \u043f\u043e\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u043e\u0434\u043d\u043e\u0447\u0430\u0441\u043d\u043e \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0454\u044e:<\/strong><\/span><\/strong><\/p>\n<ul style=\"margin-bottom: 0;\">\n<li><span style=\"color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>\u0434\u043e 1 \u0442\u0440\u0430\u0432\u043d\u044f<\/strong> \u2013 \u0434\u043b\u044f \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 (\u0440\u0430\u0437\u043e\u043c \u0456\u0437 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0454\u044e \u043f\u0440\u043e \u043c\u0430\u0439\u043d\u043e\u0432\u0438\u0439 \u0441\u0442\u0430\u043d \u0456 \u0434\u043e\u0445\u043e\u0434\u0438);<\/span><\/li>\n<li><span style=\"color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>\u0434\u043e 1 \u0431\u0435\u0440\u0435\u0437\u043d\u044f<\/strong> \u2013 \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 (\u0440\u0430\u0437\u043e\u043c \u0456\u0437 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0454\u044e \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a).<\/span><\/li>\n<\/ul>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14157 aligncenter\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/ttsu.png\" alt=\"\u0442\u0446\u0443\" width=\"902\" height=\"504\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/ttsu.png 902w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/ttsu-300x168.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/ttsu-768x429.png 768w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2026\/03\/ttsu-250x140.png 250w\" sizes=\"auto, (max-width: 902px) 100vw, 902px\" \/><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"display: flex; align-items: stretch; margin: 30px 0; font-family: Arial, sans-serif;\">\n<div style=\"background-color: #246a9d; color: white; min-width: 50px; display: flex; align-items: center; justify-content: center; font-size: 30px; font-weight: bold; border-radius: 4px 0 0 4px;\">!<\/div>\n<div style=\"background-color: #f4f4f4; border-left: 5px solid #246a9d; padding: 20px; flex-grow: 1; border-radius: 0 4px 4px 0;\">\n<p style=\"margin: 0; font-weight: bold; color: #333;\"><span style=\"color: #000000;\">\u0412\u0430\u0436\u043b\u0438\u0432\u043e \u043f\u0430\u043c&#8217;\u044f\u0442\u0430\u0442\u0438:<\/span><\/p>\n<p style=\"margin: 10px 0 0 0; color: #333;\"><span style=\"color: #000000;\">\u041d\u0435\u0437\u0432\u0430\u0436\u0430\u044e\u0447\u0438 \u043d\u0430 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0448\u0442\u0440\u0430\u0444\u0456\u0432 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 (\u0437\u0430 \u0443\u043c\u043e\u0432\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u043e\u044e \u043e\u0441\u043e\u0431\u043e\u044e \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0456\u0432 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u041a\u0406\u041a \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u043f\u0456\u0441\u043b\u044f \u043f\u0440\u0438\u043f\u0438\u043d\u0435\u043d\u043d\u044f \u0430\u0431\u043e \u0441\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443), <strong>\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u043e\u043a \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f<\/strong>, \u0442\u043e\u0436 \u0440\u0430\u0434\u0438\u043c\u043e \u043d\u0435 \u0437\u0432\u043e\u043b\u0456\u043a\u0430\u0442\u0438 \u0437 \u043f\u043e\u0434\u0430\u043d\u043d\u044f\u043c \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u041a\u0406\u041a \u0442\u0430 \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u043d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u044c, \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0442\u0430, \u0437\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438, \u0437\u0430\u043b\u0443\u0447\u0438\u0442\u0438 \u0444\u0430\u0445\u0456\u0432\u0446\u0456\u0432.<\/span><\/p>\n<\/div>\n<div style=\"margin-top: 50px; padding-top: 20px; border-top: 1px solid #cdcfd1; text-align: right; font-weight: bold; color: #246a9d;\"><\/div>\n<\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041a\u0456\u043d\u0446\u0435\u0432\u0430 \u043f\u043b\u0430\u0448\u043a\u0430 \u0437 \u043b\u043e\u0433\u043e\u0442\u0438\u043f\u043e\u043c \u0456 \u043a\u043d\u043e\u043f\u043a\u043e\u044e --><\/span><\/p>\n<section id=\"cta\" style=\"margin-bottom: 28px;\">\n<div style=\"max-width: 920px; margin: 0 auto;\">\n<section id=\"cta\" style=\"margin: 24px 0;\">\n<div style=\"padding: 16px 20px; background: #ecf0f3; border: 1px solid #cdcfd1; border-radius: 12px; display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 16px; color: #000;\">\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u041b\u043e\u0433\u043e\u0442\u0438\u043f --><\/span><\/p>\n<div style=\"flex: 0 0 auto;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" style=\"height: 52px; width: auto;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/logo_auditinvest.png\" alt=\"Audit Invest\" \/><\/span><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><!-- \u0422\u0435\u043a\u0441\u0442 --><\/span><\/p>\n<div style=\"flex: 1; min-width: 220px;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"display: block; font-size: 18px; margin-bottom: 4px; color: #000;\">\u0413\u043e\u0442\u043e\u0432\u0456 \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u044e \u0437 \u0422\u0426\u0423?<\/strong><\/span><br \/>\n<span style=\"opacity: 0.95; font-family: helvetica, arial, sans-serif;\">Audit Invest \u0434\u043e\u043f\u043e\u043c\u043e\u0436\u0435: \u0441\u043a\u0440\u0438\u043d\u0456\u043d\u0433 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438, \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u041a\u041e \u0442\u0430 \u043f\u043e\u0432\u043d\u0438\u0439 \u043f\u0430\u043a\u0435\u0442 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0437 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f.<\/span><\/p>\n<div style=\"margin-top: 8px; font-weight: 600;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380503401117\">+38\u00a0050\u00a0340\u00a011\u00a017<\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><a style=\"color: #000; text-decoration: none;\" href=\"tel:+380973381288\">+38\u00a0097\u00a0338\u00a012\u00a088<\/a><\/span><\/div>\n<\/div>\n<p><!-- \u041a\u043d\u043e\u043f\u043a\u0430 --><\/p>\n<div style=\"flex-shrink: 0;\"><a style=\"background: #246a9d; color: #fff; text-decoration: none; padding: 10px 16px; border-radius: 8px; font-weight: 600; display: inline-block;\" href=\"https:\/\/audit-invest.com.ua\/ua\/ftp\/ftp-form\">\u0417\u0430\u043c\u043e\u0432\u0438\u0442\u0438 \u0422\u0426\u0423<\/a><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u043a\u0441\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430 &ldquo;\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430&rdquo; \u0438 &ldquo;English&rdquo;. \u041f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0420\u0443\u0441\u043b\u0430\u043d\u0430 \u0422\u044e\u0442\u0435\u043d\u043a\u043e, \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442 \u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u0422\u0426\u0423 \u0417\u043c\u0456\u0441\u0442 \u0441\u0442\u0430\u0442\u0442\u0456 \u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438 \u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u041a\u0406\u041a: \u0442\u0435\u0440\u043c\u0456\u043d\u0438 \u0442\u0430 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u0438 \u0422\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0448\u0442\u0440\u0430\u0444\u0438 \u041d\u0430\u0433\u0430\u0434\u0430\u0454\u043c\u043e, \u0449\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u044f\u043a\u0456 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 2025&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/ru\/articles\/blog\/vidpovidalnist-tcu-kik-shtrafy-2026\">\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435<\/a><\/p>\n","protected":false},"author":4,"featured_media":14167,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[222,1731,1728,1729,1734,1733,1730,400,1732,241,1437],"class_list":["post-14142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-audit-invest","tag-dedlajny-ttsu-2026","tag-zvitnist-kik","tag-kontrolovani-operatsiyi-2025","tag-otchet-o-kontrolyruemyh-operatsyyah","tag-otchetnost-kyk","tag-povidomlennya-mgk","tag-podatkovyj-kodeks","tag-shtrafy-za-nepodannya-zvitu","tag-shtrafy-ttsu","tag-shtrafy-ttso"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/14142","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/comments?post=14142"}],"version-history":[{"count":1,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/14142\/revisions"}],"predecessor-version":[{"id":14192,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/14142\/revisions\/14192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/media\/14167"}],"wp:attachment":[{"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/media?parent=14142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/categories?post=14142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/tags?post=14142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}