Law on Bookkeeping

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Year: 2009
Country: Bulgaria
Language: Bulgarian
Document Type: Domestic Law or Regulation
Topic: CSO Accountability and Transparency,Economic Activities

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> < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] D hg kh eb ^b jZg bl_ b f _` ^b ggbl_ nbgZg kh b h lq _lb k _ b a] h l yl b i j_^ klZ yl g Z [ ZaZ lZ g Z k q _lh h ^ g bl_ k lZ g ^Zj lb t a h kg hZ g Z dh b lh k_ ba] h l y b ij_^ klZ y ]h ^ b r gbyl n bgZg kh hlq _l gZ ij_^ i jb ylb _lh dh _lh ba] h l y dh g kh eb ^b jZg byb eb f _` ^b ggbyn bgZg kh h lq _l Qe B af > <[ j h l ] k b eZh l ] I j_^ i jb ylb ylZ k t klZ yl ] h ^ b r _g n bgZg kh h lq _ld t f ^ _d _f j b g Zh lq _lg byi _j b h^ o b ey^ b e _ h _ 2. dh g kh eb ^b jZg n bgZg kh hlq _l dt f 31 ^_d _f j b g Z hlq _lg by i _j b h^ ob ey^ b e_ h _ - ke mq Zb l_ i hq e 3. f _` ^b ggb n bgZg kh b h lq _lb h [ oZs Zs b i _j b h^ i hd j Zlt d h l _ ^ g Z d Ze _g ^Zj g Z ] h ^ b gZ d h ]Z lh k_b ab kd Zlh lg hjf Zlb _g Z d lb eb i hj _r _g b_g Zh j]Z g Zg Zm i jZ e _g b_ (2) N bgZg kh b yl hlq _l lj y[ Z yj g h b q_klg h ^Z ij_^ klZ y bf ms _kl _g hlh b n bgZg kh h lh kt klh yg b_ g Z i j_^ i jb ylb _lh h lq _l_ g by n bgZg kh j _am elZ l i jhf _g bl_ i Zj b qg bl_ i hlh p b b kh [ kl _g byd Zi blZ e (3) B af - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] h lf - > < [ j 105 h l 2006 ] k b eZ h l ] (4) B af - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] h lf - > < [ j 105 h l 2006 ] k b eZ h l ] (5) B af - > < [ j 9 6 h l 2004 ] k b eZ h l 01.01.2005 ] ; x ^` _lg bl_ i j_^ i jb ylb y b a] h l yl b ij_^ klZ yl ] h ^ b r gbl_ k b n bgZg kh b h lq _lb g Z [ ZaZ lZ g Z k f _ld h i eZg Z k q _lh h ^ g bl_ k lZ g ^Zj lb b f_lh ^ b q_kd b l_ m dZaZ g byi hq e Z Qe 24. B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] ^ hi - > < [ j 69 h l 2008 ] k b eZ h l 05.09.2008 ] Hj]Z g bl_ gZ mi jZ e _g b_ gZ ij_^ i jb ylb _lh hl]h Zj yl aZ kt klZ yg _lh k h _ j _f _g ghlh b a] h l yg _ k t ^t j` Zg b_lh b i m[ eb dm Zg _lh g Z n bgZg kh b l_ h lq _lb b ] h ^ b r gbl_ ^hde Z^ b a Z ^ _c ghkllZ d t f l y o Qe 2 5. B af - > < [ j 1 05 h l 2006 ] k b eZ h l 01.01.2007 ] B gn hjf Zp bylZ i j_^ klZ _g Z t nbgZg kh b yh lq _ll j y[ Z^ Zh l]h Zj yg Zk e _^ g bl_ b ab kd Zg by j Za[ b jZ_f hkl ^ Z_ i he_ag Za Z i hlj _[ b l_ e b l_ i jb a_ f Zg _lh g Zb dh g hf bq_kd b j _r _g by 2. m f _klg hkl - ^ Z ^ Z Z t af h` ghkl g Z i hlj _[ b l_ e b l_ ^ Z h p _g y Zl f bgZe b g Zklh ys b b eb [ t ^_s b kt [b lb y b ^Z ihl t j` ^Z Zl beb dh jb ]b jZl k h b ij_^ b r gb hp _g db ijb a_ f Zg _lh gZ bdh g hf bq_kd b j _r _g by g Z^ _` ^g hkl ^ Zg _k t ^t j` Zk t s _kl _g b] j _r db b eb i jb klj Zklg hkl 4. kj Z g bf hkl - ^Z ^Z Z t af h` ghkl aZ kj Z g y Zg _ gZ bgn hjf Zp bylZ gZ ij_^ i jb ylb _lh hl jZae b qg b ] h ^ b gb d Zd lh b k b gn hjf Zp by h l ^ jm]b i j_^ i jb ylb y a Z ^ Z k _ h p _g yl _ n _d lb g hkllZ nbgZg kh h lh k t klh yg b_b i jhf _g bl_ g _]h h lf > <[ j h l ] k b eZh l ] Qe 26. (1 ) K tklZ g bl_ qZklb gZ ]h ^ b r gby n bgZg kh hlq _l kZ kq _lh h ^ _g [Ze Zg k hlq _l aZ ijb oh^ b l_ b j Zao h^ b l_ h lq _la Z i Zj b qg bl_ i hlh p bh lq _la Z k h [ kl _g byd Zi blZ e b i jb eh` _g b_ (2) B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] K tklZ g bl_ q Zklb g Z d h g kh eb ^b jZg by nbgZg kh hlq _l kZ dh g kh eb ^b jZg kq _lh h ^ _g [Ze Zg k dh g kh eb ^b jZg hlq _l aZ ijb oh^ b l_ b jZao h^ b l_ d h g kh eb ^b jZg h lq _l a Z i Zj b qg bl_ i hlh p b d h g kh eb ^b jZg h lq _l a Z k h [ kl _g by d Zi blZ e bi jb eh` _g b_ (3) G hZ - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] N hjf ZlZ k lj mdlm jZlZ b k t ^t j` Zg b_lh gZ kt klZ g bl_ qZklb gZ n bgZg kh b y hlq _l k_ hi j_^ _e yl kt ]e Zkg h ijb eh` bf bl_ kq _lh h ^ g b klZ g ^Zj lb (4) (* ) G hZ - > < [j 105 hl 2006 ] kb eZ hl 01.01.2007 ] I j_^ i jb ylb ylZ i jb eZ]Z s b h[ e_d q _g Z n hjf Z g Z n bgZg kh Z h lq _lg hkl d h b lh b a] h l yl b i j_^ klZ yl ] h ^ b r gby k b n bgZg kh hlq _l g Z [ ZaZ lZ g Z G Zp bhg Ze g bl_ k lZ g ^Zj lb a Z n bgZg kh b h lq _lb a Z f Ze db b k j _^ g b i j_^ i jb ylb y fh]Z l ^ Z b a] h l yl k t dj Zl_ g ] h ^ b r _g n bgZg kh h lq _l N hjf ZlZ k lj mdlm jZlZ b k t ^t j` Zg b_lh f m k _ hi j_^ _e ylk G Zp bhg Ze g bl_ k lZ g ^Zj lb a Z n bgZg kh b h lq _lb a Z f Ze db b k j _^ g bi j_^ i jb ylb y (5) G hZ - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] < tai jb _lb l_ h l i j_^ i jb ylb _lh n hjf Z klj mdlm jZ b k t ^t j` Zg b_ g Z k t klZ g bl_ q Zklb g Z n bgZg kh b y h lq _l k _ a Z i Za Zl g _i jhf _g _g b i j_a jZae b qg bl_ h lq _lg b i _j b h^ b k b ad e x q_g b_ g Z k e mq Zb l_ i hkh q _g b i jb eh` bf bl_ k q _lh h ^ g b klZ g ^Zj lb < ke mq Zb l_ dh ]Z lh _ b a t jr _g Z i jhf yg Z i jb eh` _g b_lh d t f n bgZg kh b y h lq _l aZ ^ t e` bl_ e g hk _h i h_kly Zb f hlb b jZb a t jr _g ZlZ i jhf yg Z (6) G hZ - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] N hjf ZlZ k lj mdlm jZlZ b k t ^t j` Zg b_lh gZ ]h ^ b r gbl_ b f _` ^b ggbl_ n bgZg kh b h lq _lb g Z [ x ^` _lg bl_ i j_^ i jb ylb y k_ h i j_^ _e yl h l fbgbklt jZg Zn bgZg kb l_ Qe H lf > <[ j h l ] k b eZh l ] Qe H lf > <[ j h l ] k b eZh l ] Qe H lf > <[ j h l ] k b eZh l ] Qe H lf > <[ j h l ] k b eZh l ] Qe H lf > <[ j h l ] k b eZh l ] Qe 32. (1) B af - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] h lf - > < [ j 105 h l 2006 ] k b eZ hl ] (2) A Z i j_^ i jb ylb ylZ d h b lh k Z d h g lj heb jZg b h l ^ t j` Z ZlZ b eb h [ s bgbl_ b eb k Z i h^ i hf Z]Z g b h l ly o qj_a km [ kb ^b b i j_n _j _g pbZe g b aZ _f b ^t j` Z g b ]Z j Zg pbb b ^jm]b n hjf b g Z ^t j` Z g Z ihf hs f bgbklt jt l g Z n bgZg kb l_ f h` _ ^ Z b ab kd Z h l l y o i j_^ klZ yg _lh g Z ^ hi teg bl_ e g b h lq _lb b bgn hjf Zp by hi j_^ _e _g b hl g_]h nhjf Z kt ^t j` Zg b_ kj hdh _ b j_^ gZ ba] h l yg _ b ij_^ klZ yg _ (3) B af - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] b af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] = h^ b r gbl_ n bgZg kh b h lq _lb g Z _^ g heb qg bl_ lt j]h p b d h b lh g _ i h^ e_` Zl g Z aZ ^ t e` bl_ e _g g _aZ b kb f n bgZg kh h ^ b l b g Z d h b lh j Zaf _j t l g Z g _lg bl_ i jb oh^ b h l i jh^ Z` [b a Z l_ d m s ZlZ ]h ^ b gZ g _ g Z^ ot jey 1 00 0 00 e f h]Z l ^ Z k _ k t klh yl k Zf h h l h lq _l aZ i jb oh^ b l_ b jZao h^ b l_ (4) B af - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] b af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] ? ^g heb qg bl_ l t j]h p b d h b lh g _ i h^ e_` Zl g Z a Z ^ t e` bl_ e _g g _aZ b kb f n bgZg kh h^ b l b g Z d h b lh j Zaf _j t l g Z g _lg bl_ i jb oh^ b h l i jh^ Z` [b aZ i j_^ oh^ g by h lq _l_ g i _j b h^ g _ gZ^ ot jey 5 0 0 00 e f h]Z l ^ Z h lq b lZ l b i j_^ klZ yl ^ _c ghkllZ kb i hkj _^ kl h f h ^ _g _lh g Z ki _p bn bqg b j _]b klj b - d g b]b q j_a d h b lh k _ h i j_^ _e y yj g h b q _klg h n bgZg kh b yl j _am elZ l a Z hlq _lg byi _j b h^ (5) G hZ - > < [ j 96 h l 2004 ] k b eZ h l 01.01.2005 ] h lf - > < [ j 105 h l 2006 ] k b eZ h l ] Qe 33. B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] (1) I j_^ i jb ylb ylZ q b blh ] h ^ b r gb nbgZg kh b h lq _lb i h^ e_` Zl g Z aZ ^ t e` bl_ e _g g _aZ b kb f n bgZg kh h ^ b l kt klZ yl b ]h ^ b r _g ^hde Z^ a Z ^ _c ghkllZ d h c lh k t ^t j` Zg Zc f Ze dh k e _^ g ZlZ b gn hjf Zp by 1. ij_]e _^ dh c lh ij_^ klZ y yj g h b q_klg h jZa b lb _lh b j_am elZ lb l_ hl ^_c ghkllZ gZ ij_^ i jb ylb _lh d Zd lh b g _]h h lh k t klh yg b_ a Z _^ g h k h i bkZg b_ g Z h kg hg bl_ j b kd h _ i j_^ d h b lh _b ai jZ _g h 2. kb qdb Z` gb kt [b lb y dh b lh kZ g Zklt i beb ke _^ ^ ZlZ lZ dt f dh ylh _ kt klZ _g ]h ^ b r gbyl nbgZg kh h lq _l _j hylg hlh [ t ^_s hj Za b lb _g Zi j_^ i jb ylb _lh ^ _c kl b ylZ h [ eZkllZ g Zg Zm q g hb ak e _^ hZl_ e kd ZlZ b j Za h c gZlZ ^ _c ghkl b gn hjf Zp bylZ b ab kd Zg Zi hj _^ Zg Zq e ^ b h lL tj]h kd b ya Z d h g g Ze b qb _lh g Zd e hg h_g Zi j_^ i jb ylb _lh 7. b ai hea Zg bl_ h l i j_^ i jb ylb _lh n bgZg kh b b gklj mf _g lb Z d h ]Z lh _ k t s _kl _g h a Z h p _g y Zg _ gZZ d lb b l_ i Zkb b l_ n bgZg kh h lh k t klh yg b_b n bgZg kh b yj _am elZ lk _h i h_kly Zl Z p _e b l_ b i heb lb dZlZ g Z i j_^ i jb ylb _lh i h mi jZ e _g b_ g Z n bgZg kh b y jb kd d e x qb l_ e g h iheb lb dZlZ f m g Z o _^ ` bjZg _ g Z k_d b h kg h_g lb i o _^ ` bjZg Z i hab pby aZ d h ylh k_ i jb eZ]Z hlq b lZ g _g Zo _^ ` bjZg _lh b [ _d ki hab pbylZ g Z i j_^ i jb ylb _lh i h h lg hr _g b_ g Z p _g hb y d j _^ b lg by b e b db ^g by j b kd b jb kd Zg Zi Zj b qg byi hlh d (2) I j_]e _^ t l i h Ze 1 , l 1 i j_^ klZ e y Z [ Ze Zg kb jZg b b aq _j i Zl_ e _g Zg Ze b a g Z j Za b lb _lh b j_am elZ lb l_ h l ^ _c ghkllZ g Z i j_^ i jb ylb _lh d Zd lh b g Z g _]h h lh kt klh yg b_ kt hl _lk l b _ k ]h e_f bgZlZ b k e h` ghkllZ g Z ^ _c ghkllZ : gZe b at l d e x qZ n bgZg kh b Z d h ]Z lh _ i h^ oh^ ys h - b g_n bgZg kh b ihdZaZ l_ e b hlg hkb f b dt f kt hl _lg ZlZ ^_c ghkl d e x qb l_ e g h bgn hjf Zp by k t jaZ g Z k h dh eg ZlZ kj _^ Z b i _j kh g Ze Z ^ h g _h [ oh^ b f ZlZ kl_ i _g aZ j Za[ b jZg _ g Z j Za b lb _lh j_am elZ lb l_ h l ^ _c ghkllZ b eb kt klh yg b_lh g Z i j_^ i jb ylb _lh D h]Z lh _ i h^ oh^ ys h i j_]e _^ t l d e x qZ ij_i jZld b dt f b ^hi teg bl_ e g b h[ ykg _g by hlg hkg h km f b ij_^ klZ _g b ]h ^ b r gby nbgZg kh h lq _l (3) I j_^ i jb ylb ylZ d h b lh b a] h l yl b i j_^ klZ yl d h g kh eb ^b jZg b n bgZg kh b h lq _lb k t klZ yl b ]h ^ b r _g d h g kh eb ^b jZg ^ hde Z^ a Z ^ _c ghkllZ d h c lh k t ^t j` Zg Zc f Ze dh k e _^ g ZlZ b gn hjf Zp by 1. i j_]e _^ d h c lh i j_^ klZ y yj g h b q _klg h j Za b lb _lh j _am elZ lb l_ h l ^ _c ghklb l_ b k t klh yg b_lh gZ i j_^ i jb ylb ylZ d e x q_g b i jb d h g kh eb ^b jZg _lh d Zlh p ye h i j_^ i jb ylb ylZ h l ] j mi ZlZ a Z _^ g h kh i bkZg b_g Zh kg hg bl_ j b kd h _i j_^ d h b lh l _ k Zb ai jZ _g b 2. kb qdb Z` gb k t [b lb y d h b lh k Z g Zklt i beb k e _^ ^ ZlZ lZ d t f d h ylh _ k t klZ _g d h g kh eb ^b jZg byl nbgZg kh h lq _l _j hylg hlh [ t ^_s hj Za b lb _g Zi j_^ i jb ylb ylZ h l] j mi ZlZ d Zlh p ye h 4. ^ _c kl b ylZ h [ eZkllZ g Z g Zm q g hb ak e _^ hZl_ e kd ZlZ b j Za h c gZlZ ^ _c ghkl g Z i j_^ i jb ylb ylZ h l ]j mi ZlZ d Zlh p ye h 5. [ jhc b g hf bgZe g Z k lh c ghkl g Z Z d p bbl_ b eb ^ ye h_l_ g Z i j_^ i jb ylb _lh f Zc dZ i jb l_ ` Z Zg b h l g_]h h l g _]h h ^ t s _j g h i j_^ i jb ylb _ b eb e b p_ d h _lh ^ _c kl Z h l k h _ b f _ g h a Z k f _ld Z g Z l _ ab ij_^ i jb ylb y 6. b ai hea Zg bl_ h l i j_^ i jb ylb ylZ h l ] j mi ZlZ n bgZg kh b b gklj mf _g lb Z d h ]Z lh _ k t s _kl _g h a Z hp _g y Zg _g ZZ d lb b l_ i Zkb b l_ n bgZg kh h lh k t klh yg b_b n bgZg kh b yj _am elZ lk _h i h_kly Zl Z p _e b l_ b i heb lb dZlZ g Z i j_^ i jb ylb ylZ i h mi jZ e _g b_ g Z n bgZg kh b y jb kd d e x qb l_ e g h iheb lb dZlZ b f g Z o _^ ` bjZg _ g Z k_d b h kg h_g lb i o _^ ` bjZg Z i hab pby aZ d h ylh k_ i jb eZ]Z hlq b lZ g _g Zo _^ ` bjZg _lh b [ _ d ki hab pbylZ g Z i j_^ i jb ylb ylZ h l ] j mi ZlZ i h h lg hr _g b_ g Z p _g hb y d j _^ b lg by b e b db ^g by jb kd b j b kd Zg Zi Zj b qg byi hlh d (4) I j_]e _^ t l i h Ze 3 , l 1 i j_^ klZ e y Z [ Ze Zg kb jZg b b aq _j i Zl_ e _g Zg Ze b a g Z j Za b lb _lh b j_am elZ lb l_ h l ^ _c ghklb l_ g Z i j_^ i jb ylb ylZ h l ] j mi ZlZ d Zd lh b l y o g hlh k t klh yg b_ d Zlh p ye h kt hl _lk l b _ k ] h e_f bgZlZ b k e h` ghkllZ g Z b a t jr Zg bl_ h l l y o ^ _c ghklb : gZe b at l d e x qZ nbgZg kh b Z dh ]Z lh _ ih^ oh^ ys h - b g_n bgZg kh b ihdZaZ l_ e b hlg hkb f b dt f kt hl _lg ZlZ ^_c ghkl d e x qb l_ e g h b gn hjf Zp by k t jaZ g Z k h dh eg ZlZ kj _^ Z b i _j kh g Ze Z ^ h g _h [ oh^ b f ZlZ kl_ i _g a Z j Za[ b jZg _ g Z j Za b lb _lh j _am elZ lb l_ h l ^ _c ghkllZ b eb k t klh yg b_lh g Z i j_^ i jb ylb ylZ Dh]Z lh _ i h^ oh^ ys h i j_]e _^ t l d e x qZ i j_i jZld b d t f b ^ hi teg bl_ e g b h [ ykg _g by h lg hkg h k m f b ij_^ klZ _g b d h g kh eb ^b jZg byn bgZg kh h lq _l (5) = h^ b r gbyl ^ hde Z^ a Z ^ _c ghkllZ b ] h ^ b r gbyl d h g kh eb ^b jZg ^ hde Z^ a Z ^ _c ghkllZ f h]Z l ^ Z k _ ba] h l yl b i j_^ klZ yl d Zlh _ ^ g h p ye h < l h ab k e mq Zc d h ]Z lh _ i h^ oh^ ys h l j y[ Z ^ Z k _ h [ t jg _ g bf Zg b_g Z t i jhkb l_ d h b lh k Za g Zq b f ba Z i j_^ i jb ylb ylZ h l] j mi ZlZ d Zlh p ye h (6) H lq _lg bl_ ^Zg gb aZ Zd lb b l_ iZkb b l_ ijb oh^ b l_ jZao h^ b l_ b hi _j Zp bbl_ gZ kb qdb [x ^` _lg b ij_^ i jb ylb y k_ dh g kh eb ^b jZl F bgbkl_ j kl h lh gZ nbgZg kb l_ t a hkg hZ gZ ij_^ klZ _g b h [ hjhlg b _^ hf hklb b ^ jm]Z b gn hjf Zp by h l [ x ^` _lg bl_ i j_^ i jb ylb y i jb m ke hb y k j hdh _i _j b h^ b qg hklb i hj _^ h i j_^ _e _g bh lf bgbklt jZg Zn bgZg kb l_ JZa^ _e , , Ktkl Z b l_e b g Zn bgZg kh b h lq _l b A Z]e b af > <[ j h l ] k b eZh l ] Qe 34. B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] (1) N bgZg kh b l_ h lq _lb f _` ^b ggb ]h ^ b r gbb d h g kh eb ^b jZg bk _k t klZ ylh lk t klZ b l_ e b g Zn bgZg kh b h lq _lb (2) KtklZ b l_ e gZ nbgZg kh b hlq _lb fh` _ ^Z [t ^_ nbab q_kd h eb p_ beb ki _p bZe b ab jZg h kq _lh h ^ g hi j_^ i jb ylb _d h ]Z lh h l]h Zj yg Zb ab kd Zg bylZ g Zl h ab a Z d h g N bgZg kh b ylh lq _lg Zi j_^ i jb ylb _k _i h^ i bk Zh l n bab q_kd b l_ e b pZd h b lh m i jZ e y Zlb i j_^ klZ e y Zli j_^ i jb ylb _lh b n bab q_kd h lh e b p_d h _lh Z _ k t klZ b eh n bgZg kh b y h lq _l - k e mq Zb l_ d h ]Z lh n bgZg kh b yl h lq _l _ k t klZ _g i jyd h h l nbab q_kd h e b p_b eb [m i jZ e y Zb i j_^ klZ e y Zi j_^ i jb ylb _lh d h _lh _ k t klZ b l_ e g Zn bgZg kh b yh lq _l k e mq Zb l_ dh ]Z lh n bgZg kh b ylh lq _l_ k t klZ _g h lk i _p bZe b ab jZg hk q _lh h ^ g hi j_^ i jb ylb _ < tn bgZg kh b yh lq _lk _i hkh q Zli hklZ ylb b f _lh b n Zf beb ylZ g Ze b pZlZ i hZ e i _q Zlt lg Zi j_^ i jb ylb _lh i _q Zlt lg Zk i _p bZe b ab jZg hlh k q _lh h ^ g hi j_^ i jb ylb _ (5) < k e mq Zb l_ d h ]Z lh n bgZg kh b yl h lq _l k _ k t klZ y i jyd h h l n bab q_kd h e b p_ l h l j y[ Z ^ Z [ t ^_ lj m^ hh i jZ g hk e m` _[ g hb eb h [ eb ]Z p bhg ghi jZ h hlg hr _g b_k t kk t hl _lg hlh i j_^ i jb ylb _ E bpZlZ i hZ e l l j y[ Z^ Zh l]h Zj ylg Zb ab kd Zg bylZ g Zq e Qe 35. (1) B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] K tklZ b l_ e g Z n bgZg kh h lq _l fh` _ ^ Z [ t ^_ e b p_ d h _lh h l]h Zj y g Z i hkh q _g bl_ b ab kd Zg by a Z a Z ^ t e` bl_ e g Z f bgbf Ze g Z k l_ i _g gZa Z t jr _g hh [ jZah Zg b_b k t hl _lk l Zs d t f g _]h i jhn _kb hg Ze _g k lZ ` d Zd lh k e _^ Z 1. b af - > < [ j 33 h l 2006 ] k b kr _ k q _lh h ^ g hb dh g hf bq_kd h h [ jZah Zg b_ b k lZ ` h [ eZkllZ gZ k q _lh h ^ kl h lh t g r gby t lj _r gby h ^ b l b n bgZg kh ZlZ b gki _d p by ^ Zg tqg bl_ j _ b ab b b eb dZlh i j_i h^ Z Zl_ e i hk q _lh h ^ kl h b d h g lj hek t hl _lg h Zi jb f Z]b klt jkd Zk l_ i _g ] [i jb [ Zd Ze Z t jkd Zk l_ i _g ] i jb k l_ i _g k i _p bZe b kl ] 2. b af - > < [ j 33 h l 2006 ] k ^ jm]h b kr _ b dh g hf bq_kd h h [ jZah Zg b_ b 5 ] k lZ ` h [ eZkllZ g Z kq _lh h ^ kl h lh t g r gby t lj _r gby h ^ b l b n bgZg kh ZlZ b gki _d p by ^ Zg tqg bl_ j _ b ab b b eb dZlh i j_i h^ Z Zl_ e i hk q _lh h ^ kl h b d h g lj he k t kk j _^ g hb dh g hf bq_kd h h [ jZah Zg b_b ] k lZ ` d Zlh k q _lh h ^ b l_ e (2) B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] K tklZ b l_ e g Z n bgZg kh h lq _l f h` _ ^ Z [t ^_ e b p_ d h _lh g _ _ h kt ` ^Zg h a Z i j_klt i e_g b_ h l h [ s o Zj Zd l_ j i h ] e Z Z i _lZ b i h j Za^ _e I g Z ]e Z Zr _klZ h lH kh [ _g ZlZ q Zklg ZG Zd ZaZ l_ e g byd h ^ _d k (3) B af - > < [ j 1 05 h l 2006 ] k b eZ h l 01.01.2007 ] F bgbklt jt l g Z n bgZg kb l_ f h` _ ^ Z hi j_^ _e y b ^hi teg bl_ e g b bab kd Zg by dt f eb pZlZ dh b lh kt klZ yl nbgZg kh b hlq _lb gZ [x ^` _lg bl_ i j_^ i jb ylb y Qe 3 6. B af - > < [ j 1 05 h l 2006 ] k b eZ h l 01.01.2007 ] K tklZ b l_ e b l_ g Z n bgZg kh b l_ hlq _lb h l]h Zj yla Z h j]Z g baZ p bylZ g Zk q _lh h ^ g ZlZ ^ _c ghkl i j_^ i jb ylb _lh JZa^ _e , ,, Bab kd Zg bya Z k t kl Z yg _g Zd hg kh e b ^b jZg n bgZg kh h lq _l b a] h l yg _g _aZ b kb f n bgZg kh h^ b lb i m[e b qg hkl g Zn bgZg kh b l_h lq _l b A Z]e b af > <[ j h l ] k b eZh l ] Qe 37. 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j hi _c kd ZlZ h [ s ghkl l j _lZ k lj Zg Z b k Z bai teg _g b_ ^ g hj _f _g ghk e _^ g bl_ m ke hb y 1. f_klg hlh ij_^ i jb ylb _ fZc dZ b kb qdb g_]h b ^t s _j g b ij_^ i jb ylb y kZ d e x q_g b dh g kh eb ^b jZg n bgZg kh h lq _lg Zi j_^ i jb ylb _f Zc dZh ll j _lZ k lj Zg Z 2. d h g kh eb ^b jZg byl n bgZg kh h lq _l b d h ]Z lh _ i h^ oh^ ys h ] h ^ b r gbyl d h g kh eb ^b jZg ^ hde Z^ a Z ^_c ghkllZ k Z k t klZ _g b k t hl _lk l b _ k l h ab a Z d h g b i jb eh` bf bl_ k q _lh h ^ g b k lZ g ^Zj lb b eb i h _d b Ze _g l_ g g Zl y o i h^ oh^ 3. b af - > < [ j 9 5 h l 2 009 ] k b eZ h l 01.01.2010 ] d h g kh eb ^b jZg byl n bgZg kh h lq _l g Z ij_^ i jb ylb _lh f Zc dZ h l l j _lZ lZ k lj Zg Z _ h ^ b lb jZg h l _ ^ g h b eb i h_q _ e b pZ k i jZ h ki hkh [ g hkl ^ Z h^ b lb jZl nbgZg kh b hlq _lb ijb ^h[ b lZ kt ]e Zkg h gZp bhg Ze g hlh aZ d h g h^ Zl_ e kl h gZ ij_^ i jb ylb _lh f Zc dZh ll j _lZ lZ k lj Zg Z 4. b ai teg _g b kZ b ab kd Zg bylZ g Z qe [ Ze 2, l 3 b 4 b qe l 2 i h hlg hr _g b_ g Z ij_^ i jb ylb _lh f Zc dZh ll j _lZ lZ k lj Zg Z Qe ^ G h - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] J Zai hj_^ [b l_ g Z q e Z - ] g _ k _ ijb eZ]Z l a Z i j_^ i jb ylb ylZ i h q e 3 8, Z e 1 , l 1 - 4 , d h b lh a Z ^ t e` bl_ e g h b a] h l yl b i j_^ klZ yl dh g kh eb ^b jZg bn bgZg kh b h lq _lb d h ]Z lh k Zg Ze b p_m ke hb ylZ g Zq e Z e Qe 38. B af - > < [ j 105 h l 2006 ] k b eZ h l 01.01.2007 ] (1) G Z g _aZ b kb f n bgZg kh h ^ b l h l j_]b klj b jZg b h ^ b lh jb h k _g d h ]Z lh a Z d h g _ i j_^ b ^_g h ^ jm]h i h^ e_` Zl ] h ^ b r gbl_ n bgZg kh b hlq _lb g Z Z d p bhg _j g b^ jm` _kl Zb d h f Zg ^b lg b^ jm` _kl Zk Z d p bb 2. i j_^ i jb ylb y d h b lh k Z _ f bl_ g lb i h k f bkt eZ g Z A Zd h g Z aZ i m[ eb qg hlh i j_^ eZ]Z g _ g Z p _g gb dg b` Z 3. b af - > < [ j 108 h l 2006 ] k b eZ h l 29.12.2006 ] d j _^ b lg b b gklb lm p bb a Z klj Zo hZl_ e g b b bg_klb pbhg gb i j_^ i jb ylb y ^ jm` _kl Z a Z ^ hi teg bl_ e g h k h p bZe g h h kb ]m jy Zg _ b m i jZ e y Zg bl_ hll y o n hg ^h_ i j_^ i jb ylb ya Z d h b lh l h Zb ab kd Zg __ m klZ g h_g hk t ka Z d h g 5. kb qdb ij_^ i jb ylb y g_i hkh q _g b l 1 - 4, k bad e x q_g b_ gZ ij_^ i jb ylb ylZ ijb eZ]Z s b h[ e_d q _g Zn hjf Zg Zn bgZg kh Zh lq _lg hklb [ x ^` _lg bl_ i j_^ i jb ylb y (2) G Z g_aZ b kb f n bgZg kh h^ b l hl j_]b klj b jZg b h^ b lh jb ih^ e_` Zl ]h ^ b r gbl_ n bgZg kh b hlq _lb gZ xjb ^b q_kd b l_ eb pZ k g_klh i Zg kd Z p_e hi j_^ _e _g b aZ hkt s _kl y Zg _ gZ h[ s _kl _g hi he_ag Z ^_c ghkl b i bkZg b P_g lj Ze g by j_]b klt j ijb F bgbkl_ j kl h lh gZ ijZ h kt ^b _lh d h ]Z lh a Z l _ d m s ZlZ ] h ^ b gZi j_ b r Z Zl_ ^ b gh lk e _^ g bl_ d j b l_ j b b [ Ze Zg kh Zk lh c ghklg ZZ d lb b l_ d t f ^ _d _f j b f eg e j Zaf _j g Zi jb oh^ b l_ h lk lh i Zg kd Zb g _klh i Zg kd Z^ _c ghkla Z l _ d m s ZlZ ] h ^ b gZ f eg e 3. h [ s Z k m f Z g Z i hemq _g bl_ i j_a l _ d m s ZlZ ] h ^ b gZ n bgZg kb jZg by b g _m k h _g b d t f 31 ^ _d _f j b g Z l_ d m s ZlZ ] h ^ b gZn bgZg kb jZg byi hemq _g bi j_ai j_^ oh^ g bh lq _lg bi _j b h^ b f eg e (3) D hg kh eb ^b jZg bl_ n bgZg kh b hlq _lb b bg^b b ^mZe g bl_ n bgZg kh b hlq _lb d e x q_g b dh g kh eb ^Zp bylZ i h^ e_` Zlg Zg _aZ b kb f n bgZg kh h ^ b l (4) J _]b klj b jZg bl_ h ^ b lh jb d h b lh b a t jr Zl g _aZ b kb f n bgZg kh h ^ b l g Z n bgZg kh b h lq _lb h^ b lh jkd b y ^ hde Z^ a Z ^ t e` bl_ e g h b aj Zay Zl b f g_g b_ h lg hkg h k t hl _lk l b _lh f _` ^m ] h ^ b r gby ^hde Z^ aZ ^_c ghkllZ b ]h ^ b r gby n bgZg kh hlq _l aZ kt s by hlq _l_ g i_j b h^ bb eb hlg hkg h kt hl _lk l b _lh f _` ^m ] h ^ b r gby d h g kh eb ^b jZg ^ hde Z^ a Z ^ _c ghkllZ b d h g kh eb ^b jZg by n bgZg kh hlq _la Z k t s byh lq _l_ g i _j b h^ (5) G hZ - > < [ j 6 9 h l 2 008 ] k b eZ h l 05.08.2008 ] D h]Z lh ]h ^ b r gbyl n bgZg kh h lq _l ih^ e_` b g Z g _aZ b kb f n bgZg kh h ^ b l i jb eh` _g b_lh k _ h i h_kly Zl g Zq b ke _g bl_ a Z ] h ^ b gZlZ km f b aZ m ke m]b l_ i j_^ hklZ yg b h l j _]b klj b jZg bl_ h ^ b lh jb g Z i j_^ i jb ylb _lh i hhl^ _e g h aZ g_aZ b kb f nbgZg kh h^ b l ^Zg tqg b dh g km elZ p bb b ^jm]b mke m]b g_k t jaZ g b k h^ b lZ < ijb eh` _g b_lh gZ dh g kh eb ^b jZg by nbgZg kh hlq _l k_ hi h_kly Z ih Zg Ze h]b q_g gZq b g bgn hjf Zp bylZ ihkh q _g Z baj _q _g b_ itjh ih hlg hr _g b_ gZ ij_^ i jb ylb ylZ d e x q_g b dh g kh eb ^Zp bylZ Qe H lf > <[ j h l ] k b eZh l ] Qe 40. 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D h]Z lh n bgZg kh b yl hlq _l k_ hs _ g_ _ im[ eb dm Zg i h j _^ Z g Z Ze 1 , lh ab n Zd l kt s h k_ h i h_kly Z D h]Z lh _ i m[ eb dm Zg kt dj Zl_ g nbgZg kh h lq _l h ^ b lh jkd b yl ^ hde Z^ g _ f h` _ ^ Z i jb ^jm` Z Z l Z ab i m[ eb dZp by g h a Z ^ t e` bl_ e g h k_ hi h_kly Z baj Za_ g hlh h^ b lh jkd h fg_g b_ - g_d Ze b n bpbjZg h dZe b n bpbjZg h beb hlj b pZl_ e g h b eb h ld Zat l h l b aj Zay Zg _ g Z h ^ b lh jkd h f g_g b_ d Zd lh b d e x q_g bl_ h ^ b lh jkd b y ^hde Z^ t i jhkb g Zd h b lh _ h [ t jg Zlh g bf Zg b_[ _a^ Z_ d Ze b n bpbjZg hh ^ b lh jkd h lh f g_g b_ (8) : eb g_b 1 - 7 g _ k _ i jb eZ]Z l a Z [ x ^` _lg bl_ i j_^ i jb ylb y d Zd lh b d h ]Z lh a Z d h g _ i j_^ b ^_g h ^jm]h Qe 41. N hjf ZlZ kt ^t j` Zg b_lh b i_j b h^ b qg hkllZ gZ n bgZg kh b l_ hlq _lb aZ gm` ^b l_ gZ mi jZ e _g b_lh g Zi j_^ i jb ylb _lh k _h i j_^ _e ylh lg _]h b yb ai teg bl_ e _g h j]Z g =eZ Zr _kl Z KT OJ: G Y<: G ?G :K Q ?LH G :L: B GN HJF :P BY
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