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\u0442\u0430 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0444\u043e\u0440\u043c\u0438 \u0434\u043e\u0434\u0430\u0442\u043a\u0430 5 \u0434\u043e \u0422\u0438\u043f\u043e\u0432\u043e\u0457 \u0444\u043e\u0440\u043c\u0438 \u0440\u0456\u0448\u0435\u043d\u043d\u044f.<\/p>\n<p><a href=\"https:\/\/mof.gov.ua\/uk\/decrees_2020-412\">\u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/a> \u0440\u043e\u0437\u043c\u0456\u0449\u0435\u043d\u043e \u043d\u0430 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0441\u0430\u0439\u0442\u0456 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0417\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043e \u0437\u043c\u0456\u043d\u0438 \u0434\u043e \u0422\u0438\u043f\u043e\u0432\u043e\u0457 \u0444\u043e\u0440\u043c\u0438 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0439 \u0431\u044e\u0434\u0436\u0435\u0442 \u0432 \u0447\u0430\u0441\u0442\u0438\u043d\u0456 \u00a0\u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0433\u0430\u0440\u0430\u043d\u0442\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u044e \u0440\u0430\u0434\u043e\u044e \u0431\u043e\u0440\u0433\u0443, \u0440\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u043d\u044f \u043d\u0430\u043f\u0440\u044f\u043c\u0456\u0432 \u0441\u043f\u0440\u044f\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u044c\u043d\u0438\u0445 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