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-----Original Message----- From: Mona Clayton [email address removed] Sent: Tue, Jan 26, 2016 1:02 am Subject: New F#ckBuddy Alert Pending Hot babe is looking for a shy guy I need a passionate mature man Your c@ck will be blown up My tits are so bumped on the picture Text me tonight
Click to view scam #174618 - Sent on January 1, 1970, 1:00 am by
-----Original Message----- From: Christie Elliott [email address removed] Sent: Tue, Jan 26, 2016 1:02 am Subject: You Have 1 SexiSnap Notification I have just turned 18 and I am looking for a mature instructor I have been lonely to long Just one night, and you will never forget it I’ll show you my dirty photos Come to my house I want to say thank you in a special way
Click to view scam #176355 - Sent on January 26, 2016, 2:28 pm by
-----Original Message----- From: Chase Alert [email address removed] Sent: Tue, Jan 26, 2016 12:39 am Subject: Important Security Message From Chase System Dear Customer, As part of our security measures, we regularly check the activity of the chase account, We requested information from you for the following reason: Our system requires further account verification for new updating . To Verify Your Account : Please Sign in to Account Confirmation System This is a security measure intended to protect you and your account. We apologize for any inconvenience. Thank you for using online service. Reference Number : CH-8134-2016-7346-6990 © 2016 Chase.
Click to view scam #174614 - Sent on January 26, 2016, 2:21 pm by sonnyboy9@comcast.net
Sent from my iPhoneBegin forwarded message:From: Service [email address removed] 26 January 2016 13:01:22 GMTTo: [email address removed] Notification Hello Dear Customer, We understand it may be frustrating not to have full access to your Apple account. We want to work with you to get your account back to normal as quickly as possible. You Will Verify Your Account Soon     Verify Now   We noticed some unusual activity on your account. Case ID Number: PP-004-026-203-909  Thank you, Apple Support Apple Copyright © 2016 iTunes S.a r.l. 31-33, rue Sainte Zithe, L-2763 Luxembourg All rights reserved. FAQ / Confidentiality agreement / Assistance / Meine Apple ID
Click to view scam #175822 - Sent on January 26, 2016, 2:04 pm by Support.secure@update.ca
25-26 ôåâpaëÿ • 2015 ã. ÄOÃO²ÐͲ B²ÄÍOÑÈÍÈ â 2016 poö³. Äëÿ Äèðeêòoðà, Þðècòa, Áóõãaëòeðà! Cåìèíað • 25-26 ôåâpaëÿ • 2015 ã.Kèåâ • óë. Ìèxaéëoâñêàÿ 1/3 • oòåëü «Kaçaöêèé» Òeë.: (044) 578-28-67, (067) 214-48-82 ÄOÃβÐͲ ²ÄHÎÑÈÍÈ â 2016 poö³ Çì³íè â ÐÅÃÓËÞBÀÍͲ, ÎÏOÄÀÒÊÓÂÀÍͲ òa CÓÄO²É ÏPÀKÒÈÖ² 2015/2016! Hoâ³òí³ ï³äxîäè! Òeíäeíö³¿ 2016 ðoêó! KÎHÊÐÅÒͲ ÄOÃOBÎÐÈ! Kóï³âëÿ-ïpîäàæ. Opåíäà. Ïîcëóãè. Áàíê³âcüê³, òpóäoâ³ äîãoâoðè... Óêëàäeííÿ òa âèêoíaííÿ. Çì³ía óìoâ. Poç³pâàííÿ. Íeä³éñí³ñòü. Heóêëaäåí³ñòü. Øòðaôè. B³äïoâ³äàëüí³ñòü! Eëåêòpîííà êoìåpö³ÿ. Çì³íè. ̳æíapîäí³ còaíäaðòè òa ïpaâèëà. ÇÀÕÈCÒ B²Ä HÅÄOÁÐÎÑβÑÍÎÃÎ KÎÍÒÐÀÃÅÍÒÀ! Cïîðè, ùo âèíèêaþòü ç äoãîâ³ðíèõ â³äíoñèí. Óêëaäeííÿ äoãîâoð³â ç ìåòoþ ïîäaëüøoãî íåâèêoíaííÿ çoáoâ’ÿçaíü. Ïpoô³ëàêòèêà âèíåêíeííÿ ô³íaíñoâèõ âòpaò. AÒO (Äoíeöüê, Ëóãàícüê), Kpèì: pîáîòà ía/ç ïðîáëeìíèìè òepèòîð³ÿìè. Kðèì÷àíè - ðeçèäåíòè Óêða¿íè (cóä ça, HÁÓ ïðoòè). Ôîðc-ìàæîð: ïpaêòèêà 2015, íoâ³ ìoæëèâoñò³! Bàëþòí³ êoëèâaííÿ. Âaëþòí³ pèçèêè. Ö³ía äoãoâoðó ó âaëþò³. ßê ï³äcòðaõóâàòèñÿ? ÏOÄÀÒKÎÂÀ ÐEÔÎÐÌÀ 2016! Ïîäaòêîâ³ pèçèêè. Ô³êòèâí³còü. Áeçòîâaðí³ñòü. Eë.aäì³í³còðóâàííÿ ÏÄB. Ïîäaòêoâ³ çàcòåðåæåííÿ â äoãoâîðàõ. ÏPOÃPÀÌÀ 1 HÎB² BÈÌOÃÈ äo ÄOÃOBÎв çã³äío Ðeôoðìè Ïîäaòêoâîãî Kîäeêñó (ÏKÓ) â 2016!HÎÂÅËÈ 2015 ó ðeãóëþâaíí³, ãîcïîäàðñüê³é äîãîâ³pí³é ïðaêòèö³ òa cïîpàõ! Eëåêòpîííà êîìeðö³ÿ! Çì³íè çaêoíîäàâñòâà òa â äoãoâ³pí³é ïðaêòèö³ ï³cëÿ ïpèéíÿòòÿ Çàêoíó ïðo eëåêòðîííó êoìeðö³þ. ̳æíapîäí³ ñòaíäaðòè òa ïpàâèëà. Äîãoâ³p, óêëàäeíèé øëÿõoì oáì³íó åëåêòpîííèìè ïîâ³äoìëeííÿìè ïðèð³âíþºòücÿ äo äîãîâoðó, óêëaäeíîìó â ïècüìoâ³é ôoðì³. ×è âñe òaê ïpoñòî? Äo ÿêèx â³äíocèí Çàêoí çàcòîñîâóºòüñÿ ³ íe çàñòoñîâóºòüñÿ. Ía ÿêèx îc³á ïîøèpþºòücÿ ä³ÿ Çàêoíó. ßêèì cïeö³aëüíèì çàêoíoäàâñòâîì òàêoæ cë³ä êepóâaòèñü, êp³ì Çaêoíó. Çaêîíoäàâñòâî ïpî çaõèñò ïpàâ cïîæèâa÷³â. Çacòoñóâàííÿ ì³æíàðoäíîãî çàêoíîäàâñòâà. Ôopìè ³ cïîcîáè oïëaòè ça Çaêoíoì. Eëåêòpîííèé äoêóìeíò – éoãî oáîâ’ÿçêoâ³ påêâèçèòè. Ùo cë³ä çíaòè ía âèïaäîê âèíèêíeííÿ cóäîâîãî ñïoðó – çaáåçïå÷åííÿ cóäoâèx äîêaç³â. Hàÿâía ñóäoâà ïðàêòèêa. Åëeêòpîííèé ïpàâî÷èí. Eëåêòðîííèé äoãîâ³ð – oáîâ’ÿçêoâ³ ðeêâèçèòè ³ ³ñòoòí³ óìoâè (äe ¿x áðaòè). Hàcë³äêè â³äcóòíîñò³ íeîáõ³äíèõ eëeìåíò³â. Cïoñîáè óêëaäeííÿ eëeêòpîííîãî äoãîâoðó, ïåðeäáà÷åí³ Çàêoíoì. Kîëè äîãoâ³p ââaæàºòüñÿ óêëàäeíèì ³ êoëè âèêîíaíèì. Ïepcîí³ô³êàö³ÿ còoð³í. Ñïocîáè ï³äïècàííÿ åëeêòpîííîãî äîãoâîðó é ³íøèx eëåêòpîííèõ äoêóìåíò³â (ëècòè, çàìîâëeííÿ, ðaxóíêè òoùî). B³äïoâ³äaëüí³ñòü ça ïîpóøeííÿ Çàêoíó ³ íàcë³äêè. Bàëþòí³ êîëèâaííÿ. Bàëþòí³ pèçèêè. ßê ï³äcòðàõóâàòèñÿ? Ö³ía äîãoâîðó ó âaëþò³. ÂCÓ "ça", ÷oìó ³íø³ "ïðoòè"? Õapä-øèï. AÒO (Äoíeöüê, Ëóãaícüê), Kpèì: Pîáîòà ía/ç ïpoáëeìíèìè òeðèòîð³ÿìè. Ïpoáëeìí³ ïèòaííÿ òa çàêoíí³ p³øeííÿ. Ìîæëèâoñò³ äëÿ ðoçpàõóíê³â ïo ìaòåp³àëàì ñóäîâo¿ ïpaêòèêè. Îcîáëèâîñò³ ô³íaícîâèõ îïepàö³é. Poçpàõóíêè, âèêoíaííÿ áàíêaìè ïëaò³æíèx äoðó÷åíü. Ïoäàòêè. B³äíîñèíè ïo äeïîçèòàì / êpeäèòàì. ²ïîòeêà òa äoãoâîðè ç íepóxîìèì ìàéíoì. Hþàíñè cóäoâîãî pîçãëÿäó cïpàâ ça ó÷añòþ cóᒺêò³â ía ïðoáëåìíèõ òepèòîð³ÿõ. Ôopc-ìàæîð 2016. AÒO (Äîíeöüê, Ëóãaícüê) - ÿê ôopc-ìàæîð. Ìoæëèâoñò³ ³ ïeðcïåêòèâè âèêîðècòàííÿ ôîðc-ìàæîðó. Õaðä-øèï. ijÿëüí³còü â / ç ÊPÈÌÎÌ. Çaêoí ùoäo oêóïaö³¿ KPÈÌÓ, Çaêoí ïðo BÅÇ. Oñïoðþâàííÿ â cóä³ äîêóìeíò³â HÁÓ ïo Êpèìó (Ïocòàíîâà Aïeëÿö³éíîãî cóäó â³ä 1.09.2015). Kðèì÷àíè – ðeçèäåíòè Óêða¿íè. ÓKËAÄÀÍÍß ÄÎÃOÂÎв â 2016. Çì³íàóìoâ. Çàcòåðåæåííÿ! ÓKËAÄÀÍÍß ÄOÃOÂÎв - ÿê óíèêíóòè ïoìèëoê! Íoâ³òí³ ï³äõoäè, çì³íè ça ÏKÓ òa cóäoâa ïpaêòèêa! Ïoðÿäîê óêëàäaííÿ. Íoâ³ âèìoãè äo äîãoâoð³â (ãîcïoäàðñüêèõ, òpóäoâèx) ça ÏOÄÀÒÊÎÂÈÌ KÎÄEÊÑÎÌ (ÏKÓ). Hþaícè òa oñoáëèâîñò³. Ïoìèëêè. Ïoäaòêîâ³ çacòeðåæåííÿ. Äoãoâ³ð, ÿê ïepâèííèé äoêóìeíò â ïîäàòêoâîìó òa áóx. oáë³êó. Ãocïoäàðñüê³ äîãîâoðè ÿê äîêaçè â ïîäaòêoâèõ ïðaâîâ³äíîñèíàõ. Oö³íêà äoãîâoð³â ÿê äoêaç³â â aäì³í³còpàòèâíîìó ïpîöåñ³. Bàëoâ³ âèòpaòè. Ïðoïoçèö³ÿ òa çãoäà (îôepòà òa aêöåïò). Äoïócòèì³ñòü àêöeïòó ìoâ÷àííÿì. Haáðàííÿ ÷èííoñò³. Ðeºcòðàö³ÿ. Óçãoäæåííÿ ñïoð³â ïpè óêëaäàíí³. Ïopóøeííÿ òa âïëèâ ía âèêîíaííÿ. Ïpoòèä³ÿ çëoâæèâàííÿì. Ïpoòoêîë óçãoäæeííÿ ðoçá³æíîñòåé (pèçèêè): âèçíà÷eííÿ ìîìeíòó óêëaäåííÿ, âèïaäêè âèêoíaííÿ äîãoâîðó äo oñòaòî÷íîãî ïoãoäæåííÿ éoão óìoâ. Óêëaäeííÿ äoãîâoðó ÷åðeç: ä³ëoâó ïeðeïèñêó, ôaêc, eë. ïoøòó, paxóíîê-ôàêòóðó, ïpèéíÿòòÿ çàìoâëåííÿ äo âèêoíàííÿ, îôopìëåííÿ íaêëaäíèx, êoíêëþäeíòí³ 䳿, âèêopèñòàííÿ cïeöèô³êàö³é. Bèçíàííÿ ¿x íeä³éñíèìè (äëÿ ÷oão?). Çaêoí ïðo Eëeêòðîííó êoìeðö³þ! Hoâ³ ï³äõoäè ÂÃCÓ. Ocoáëèâîñò³ óêëaäåííÿ äîãoâoð³â â AÒ (àêö³oíåðíèõ òoâàpèñòâàõ). Bcòaíîâëåííÿ äoãîâ³ðíèõ â³äíocèí ïpè â³äñóòíoñò³ äoãîâîðó (ëècòè, pàxóíêè-ôàêòóðè…) – â³äíîøeííÿ äo öüîão cóä³â òa ïoäaòê³âö³â. Ïîïepåäí³ äîãoâîðè: íacë³äêè íeäîòðèìàííÿ ¿x óìoâ. Âèêoíaííÿ äîãoâîðó - ÿê îêpeìà óãoäa. ²CÒOÒͲ ÓÌOBÈ, ¿x â³äcóòí³còü: ÖK, ÃK, cóäîâà ïpàêòèêa. Äe øóêaòè ³còîòí³ óìoâè aáè äoãoâ³p íe âèçíaëè íeóêëàäeíèì? Äeðæñòàíäàðòè, òex.óìoâè: îáoâ’ÿçêoâ³? ³äcóòí³còü ³ñòoòíèx óìoâ. Ïoøèpåí³ ïoìèëêè. Çâè÷aéí³ òa âèïaäêîâ³ óìoâè. Ìîæëèâ³còü çaçäàëeã³äü âñòàíoâèòè íåä³écí³còü äoãîâîðó òa ¿x íacë³äêè. Óìècíå ñòâopåííÿ ìaéáóòí³x ïpoáëåì. ²còoòí³ çì³íè äæepeë ðeãóëþâàííÿ äîãoâ³ðíèõ â³äíocèí. Òëóìà÷eííÿ äoãoâoðó ÷åðeç cóä - íoâèé âèä ñïop³â: ïoçèö³ÿ BÃCÓ (213 ÖK). Ìoæëèâ³ çëoâæèâaííÿ - âèêîpècòàííÿ äëÿ îäíocòîðîííüî¿ çì³íè óìoâ äîãoâoðó. Çâè÷aé, óçâè÷aºííÿ, âñòaíoâëåíèé ïoðÿäîê - âèêîðècòàííÿ ó cóä³. Ìîæëèâ³còü ó äoãoâoð³ â³äcòóïaòè (cóïåðå÷èòè) â³ä çàêoíoäàâñòâà òa peãóëþâàòè â³äíoñèíè ía âëacíèé poçñóä. Íe oáîâ’ÿçêîâ³ñòü çaêîíoäàâ÷èõ aêò³â (6 ÖK). ×è ìoæe äîãîâ³p cóïåpå÷èòè çaêîíoäàâñòâó? Àíaë³ç cóäîâèx ñïðaâ. Àíaëoã³ÿ: ïpàâèëà çàcòoñóâàííÿ (cò.8 ÖK). Çàñòoñóâàííÿ cóäîì òèïoâèõ äoãîâîð³â, êoëè còopîíè íe ïepeäáà÷èëè öe ó äîãîâoð³. Ç̲CÒ ÄOÃOÂÎÐÓ: ïðaêòè÷íå òa þpèäè÷íe çíà÷eííÿ. Çâ'ÿçoê ç oïoäàòêóâàííÿì, ùo oáîâ’ÿçêoâî ïîòð³áío âðaõîâóâàòè ïpè óêëaäeíí³ äoãoâîð³â (ïpeäìåò, ö³ía, ñòpîê, çì³cò...). Íañë³äêè íåäîòpèìàííÿ âèìoã çàêoíîäàâñòâà ùoäo çì³còó äîãîâoðó. Påêâ³çèòè äîãoâoðó (ïpeàìáóëà, ïðîáëeìè äaòóâàííÿ, áàíê³âcüê³ ðeêâ³çèòè…). ÔOPÌA ÄOÃÎBÎвÂ. Ïèñüìîâa, eëeêòðîííà, óñía (BÃCÓ, â³äíîøeííÿ ïîäaòê³âö³â), íoòàð³àëüíà. BÈÌOÃÈ. Ìoæëèâoñò³, íþàícè óêëàäeííÿ. Íàcë³äêè íåäoòpèìàííÿ (â ò.÷. ïðocòî¿ ïèñüìoâo¿, íoòap.). Ïîäàòêoâèé àñïeêò, ïoçèö³ÿ ÄÏAÓ. Ïopÿäîê óêëàäeííÿ ó ñïpoùåíèé cïîc³á. Bèêîðèñòàííÿ ôàêcèì³ëüíîãî ï³äïècó. Oáoâ'ÿçêoâ³ñòü ïå÷aòêè ³ íóìepaö³¿ äîãîâoð³â. Ç̲HA ÓÌÎB ÄOÃOÂÎÐÓ, OÁOB’ßÇʲ (â ò.÷. oäíocòîðîííÿ). Íàcë³äêè çì³íè óìoâ ïpè âèêîíaíí³ äoãîâîðó. Óêëàäeííÿ äoäàòêoâèõ äoãoâoð³â. ÏÎÂHÎÂÀÆÅÍÍß. ßê ïepeâ³ðèòè? Õòo ìaº ïðaâo óêëàäaòè, ï³äïècóâàòè, ïpèéìaòè âèêoíaííÿ äoãîâîð³â? Hîâ³ ï³äxoäè BÃCÓ. Ocîáëèâîñò³ äëÿ AÒ. Ïoìèëêè. ßê ïåðeâ³ðèòè ïîâíoâaæåííÿ - ïoøèpåí³ ïoìèëêè. Íoâ³ âèìoãè äo ñòaòóòó äëÿ âcòàíîâëåííÿ ïîâíoâàæåíü. Ïepåâèùåííÿ ïoâíîâàæåíü – ïpèíöèïîâ³ çì³íè ñóä.ïðaêòèêè BÃCÓ (cò.241 ÖK). Ïîpóøeííÿ ïoâíîâàæåíü ïpè óêëàäeíí³ – íàcë³äêè, ùo pîáèòè? Äîãîâ³p ï³äïècaío íe óïîâíîâaæåíîþ oñoáîþ (íþaícè äëÿ ô³ë³é òa ïðåäcòàâíèöòâ)? Hacòóïíå ñxâàëåííÿ äoãoâoðó ïpè ï³äïècàíí³ íe óïoâíîâaæåíîþ îñoáîþ - íoâeëè BÃÑÓ. ÏÄB, ïoäàòêoâ³ íaêëaäí³: ï³äïèc, peºcòðàö³ÿ, ïe÷aòêè. Òexíîëî㳿 ïðoòè䳿 øàõpàéñüêèì ä³ÿì íåäîápîñîâ³ñíèõ êoíòðaãåíò³â òa çàõècò äîãoâîðó â³ä ôaëücèô³êàö³¿ (íeoáx³äí³ çàcòeðåæåííÿ, íþàícè poçì³ùåííÿ òåêcòó äoãoâîðó, çøèâaííÿ òoùî). Hîó-õàó – Ïaðaôóâàííÿ òa â³äíoøåííÿ äo öüîão ñóäoâî¿ ïpàêòèêè. ϲÄÏÈÑAÍÍß ÄÎÃOÂÎвÂ. Ïpaêòè÷í³ ïèòaííÿ. Íoâà ïoçèö³ÿ cóä³â. ϳäïècaííÿ äoãoâoð³â, ÿê ì³æ óêpà¿ícüêèìè ï³äïpèºìcòâàìè, òaê ³ ïpè ÇEÄ. Ïoìèëêè ³ cóä.ïðaêòèêà. ²Ä̲HA ÏE×AÒOÊ! ϳäïècaííÿ äîãoâoð³â þp. òa ô³ç. îñoáàìè áeç ïe÷aòoê – ìoæëèâ³ øaxpàéñòâà (ça ìaòåp³àëàìè cóäîâo¿ ïpaêòèêè), có÷añí³ cïoñîáè ïpoòè䳿. B³äìoâa âèçíaòè ï³äïèc, eêñïeðòèçà – ìexàí³çìè ïeðåâ³ðêè ñïpaâæíîñò³ ï³äïècó, ï³äxoäè ̳í’þcòó. Ôàêcèì³ëüíèé ï³äïèc - âèêîpèñòàííÿ, íoâ³ âèìoãè HÁÓ. Bèêîðèñòàííÿ «BO». Bèïèñêè ç ðeºcòðó – çì³ía â³äíoøeííÿ äo íèx. ϳäpoáêà òa ìoæëèâ³ çëîâæèâaííÿ. Bèêopèñòàííÿ ìeòoä³â êpèì³íàëüíoãî ñóäo÷èíñòâà. Äoðó÷åííÿ. ϳäïèñaííÿ äoãoâîð³â áeç äopó÷eííÿ: õòo ìîæe, ï³äcòaâè. Äoâ³ðeí³ñòü. ßê ïpaâèëüío cêëacòè? Ïoìèëêè ïpè îôîpìëåíí³ é çacòîñóâàíí³. Ãaðaíò³éí³ ëècòè: çì³íè, ïoìèëêè óêëàäeííÿ, çàcòîñóâàííÿ. Äîãoâoðè â³ä ³ìeí³ ô³ë³é ³ ïpeäcòàâíèöòâ. Ïpaâoâèé ñòaòóc. B³äïoâ³äaëüí³ñòü ô³ë³¿ (cóäîâà ïpàêòèêa). ²íø³ ìoæëèâocò³ äëÿ ïpîâåäåííÿ ä³ÿëüíoñò³ ça ìeæaìè ì³còa, äe ï³äïpèºìñòâo çàpeºñòðîâàíå. Ñóáñèä³aðíà â³äïoâ³äaëüí³còü. ÑÒPÎÊÈ É ÒEÐ̲HÈ. Ïoíoâëåííÿ còpîêó 䳿 äîãoâîðó. Ïðoäîâæåííÿ ñòðoêó 䳿 äoãoâoðó. Ïpèïèíåííÿ 䳿 äîãoâoðó. Ðoç³pâàííÿ äîãîâoðó. Còðoê 䳿 äoãoâoðó òa çoáoâ’ÿçaííÿ, p³çíèöÿ ³ íañë³äêè. Íþaíñè ÖK, ÃK. Çàê³í÷eííÿ còpîêó 䳿 äîãîâoðó: ùo poáèòè ÿêùo áopæíèê íe âèêîíaâ çîáoâ’ÿçaííÿ? Hþaíñè äëÿ oêpeìèõ äoãîâoð³â òa ãðîøoâèõ çoáîâ’ÿçaíü. Hàðàõóâàííÿ â³äcîòê³â (%), øòpàôíèõ ñaíêö³é ï³cëÿ çàê³í÷eííÿ còðoêó íeâèêîíàíîãî äoãoâoðó. Ïîðaäè. Ïoçoâíà äaâí³ñòü. Ðåãóëþâaííÿ ñòpîê³â äoãîâoðîì ³ ïopÿäîê ¿x çàcòîñóâàííÿ ñóäaìè. Kîë³ç³¿. Hapàõóâàííÿ ïeí³. Ïpoïóùeíà ïoçoâía äàâí³còü. Ïðaêòèêà BÑÓ. Âèçíà÷eííÿ ìoìåíòó, ç ÿêoão ïo÷èíàºòüñÿ ïåðeá³ã ïoçoâío¿ äàâíîcò³. Ïpèçóïèíeííÿ, ïåpåðèâàííÿ, ïîíoâëåííÿ còðoêó. Ïåpeîö³íêà ïîíoâëåííÿ, â³äì³ía ïoíoâëeííÿ ñóäaìè âèùo¿ ³ícòàíö³¿. Çàñòoñóâàííÿ çaãàëüíî¿ òa cïåö³aëüíî¿ ïîçoâío¿ äaâíîñò³. Cóäoâà ïpàêòèêa. Oñîáëèâîñò³ âèçía÷åííÿ Ö²HÈ òa ßKOCÒ². Ö³ía â äoãîâîð³: ïoäaòêîâ³ ìoìåíòè! Íþaícè ïepåäïëàòè (aâaíñè), êpåäèòó (â³äñòpo÷êà ïëaòåæó). Íoâe ó âèçíà÷eíí³ ö³íè ³ ïåpeâ³ðêè ÿêocò³ òîâàp³â. Bèêîpèñòàííÿ ó ïpàêòèö³ (â ò.÷. cóäoâ³é) ïoíÿòü "Çâè÷aéí³ âèìoãè" òa "Çâè÷aéíèé p³âeíü ÿêîcò³". ÂÈKOÍÀÍÍß ÄÎÃÎBÎв (ÇOÁÎ’ßÇÀÍÜ). Ïðèéìaííÿ âèêoíàííÿ (ÿê oôîpìèòè). Çì³ía óìoâ! PÎDzPÂÀÍÍß ÄÎÃOBÎвÂ. Heä³éñí³ñòü. Íeóêëàäåí³ñòü. Ô³êòèâí³còü! ÂÈKOÍÀÍÍß ÄOÃÎBÎÐÓ. "Ðåaëüíå ³ íàëeæíe âèêoíaííÿ" - íoâ³ ï³äxoäè. Íåâèêoíàííÿ çîáîâ’ÿçaíü, ïpèçóïèíeííÿ âèêoíàííÿ: ïoìèëêè. Ïeðeäáà÷óâàíå íeâèêoíàííÿ äoãoâoðó. Íåãaòèâí³ íañë³äêè ëècò³â áîpæíèêà ïðo íeìoæëèâ³ñòü âèêîíaòè äîãoâ³p. ßê áopæíèê ìoæe cêîðèñòàòèñü êoë³ç³ÿìè ÖK, ÃK, cïåö³aëüíèõ òa ³íøèx çaêoí³â. Ïpàâèëà ñï³ëüíoãî çàñòoñóâàííÿ. Bèêîíàííÿ âçaºìíèx çoáîâ’ÿçaíü - ìoæëèâîñò³ â³äìoâè. Bèêoíàííÿ çîáoâ’ÿçaíü â aäðåñó íe óïîâíoâaæåíî¿ îcoáè: íacë³äêè. Oäíîcòîðîííÿ â³äìîâa â³ä âèêoíaííÿ äoãîâoðó. Çaë³ê oäíop³äíèõ âèìoã - íoâ³ ï³äxoäè BCÓ. Hîâàö³¿, ïðoùåííÿ áîpãó - ïîäaòêîâ³ íacë³äêè. Âèêoíàííÿ óñíèx äoãîâîð³â! Çaáeçïå÷åííÿ âèêoíaííÿ çoáoâ’ÿçàíü. Hoâ³ âèäè çaáeçïå÷åííÿ. Ïpèòðèìaííÿ ìàéía - ÿê çañòoñîâóâàòè? Ïoçèö³ÿ ÂÃCÓ. Òpåò³ ñòopîíè ó çoáoâ’ÿçaííÿõ. Bèêîíàííÿ äoãoâîðó ça áopæíèêà 3-þ oñoáîþ. B³äì³íí³ñòü â³ä ócòóïêè ïpàâa âèìoãè é ïepeâîäó áoðãó. Ïoçèö³ÿ BÃCÓ. ×è ïoòð³áía çãoäà êpeäèòoðà? ßê ïpàâèëüíî oôopìèòè âèêoíàííÿ äoãîâîðó òðeòüîþ ocoáîþ. ÏPÈÉÌÀHÍß ÂÈÊOÍÀÍÍß. Ïîäaòêoâ³ âèìoãè ÏKÓ! ßê ïpaâèëüío îôoðìèòè ãocï. oïåpàö³¿, ÄOKÓÌEÍÒÈ (ïîäaòêîâ³, áóõãàëòeðñüê³). Hþaícè ïîcòàâêè. Hîâ³ ï³äõoäè BÀCÓ, ÄÔC äo ïåpâèííèx äoêóìeíò³â. ßê ïðàâèëüío ñêëàcòè? Ïoìèëêè. Aêòè ïpèéìaííÿ-ïeðåäà÷³, íàêëaäí³, aêòè çâ³pêè... – ïîäaòêoâ³ íàcë³äêè ïoìèëîê ïpè îôopìëåíí³! «Àâòoìàòè÷í³» aêòè âèêîíàíèx poá³ò, ¿x ïðaâoì³ðí³ñòü. Aêòè çâ³pêè. ×è º äoêaçîì íàÿâíîcò³ áîpãó? Íîâa ñóäoâa ïðaêòèêà ïo âèêîpèñòàííþ aêò³â çâ³pêè. Ñêëaäíoñò³ ïpè ¿x çàcòîñóâàíí³ ó cóä³. KOHÒÐÀÃÅÍÒÈ. ³äìîâa â³ä ïpèéìaííÿ òîâapó, pîá³ò, ïocëóã (Ò, P, Ï). Ìoæëèâoñò³ äëÿ cóä. âèp³øåííÿ. Ìåõaí³çìè, ñïîcîáè ïîïepåäæåííÿ ³ âïëèâó. ³äìîâa áoðæíèêà â³ä ôaêòó oòðèìàííÿ òîâapó (Ò, P, Ï): ïpoòèä³ÿ. B³äìoâa ï³äïèñaòè aêò êoíòpaãåíòîì (ðoáoòè, ïoñëóãè) – ùo poáèòè òa ÿê ï³äãoòóâaòècÿ äo cóäó? Ïpîñòðî÷êà äîcòàâêè – ֏ äaº ïpaâî â³äìîâèòècÿ â³ä òîâapó (ïocëóãè)? Ô²KÒÈÂH²ÑÒÜ, ÁEÇÒÎÂÀÐÒ²ÑÒÜ. Ô³êòèâí³ ãocïoäàðñüê³ îïepàö³¿. Ïîäaòêoâ³ íàcë³äêè. ßê òåïeð äoêàçóºòüñÿ óìèñeë. Äîêòpèíè BÀÑÓ. Äoêàçîâà áàça òa ¿¿ oö³íêà. ÐODzPÂÀÍÍß ÄOÃÎÂÎÐÓ. Äîcòpîêîâå poç³ðâàííÿ. Hîâ³ ìoæëèâocò³ çì³íè óìîâ/poç³ðâàííÿ äoãoâoðó â îäíoñòîðîííüîìó ïoðÿäêó. ²ñòoòíå ïopóøåííÿ äoãîâîðó - ï³äñòàâa äëÿ oäíoñòîðîííüîãî ðîç³pâàííÿ. Íîâe ïoíÿòòÿ öèâ³ëüíoão ïpaâa - ³còîòíà çì³ía îácòàâèí, ÿê ï³äñòàâa oäíîcòîðîííüî¿ â³äìoâè áopæíèêa â³ä âèêîíaííÿ äîãoâîðó. B³äìoâa â³ä äîãîâoðó òa pîç³ðâàííÿ äoãoâoðó áeç çãoäè ³íøo¿ ñòopîíè (ï³äcòaâè, p³çíèöÿ, íacë³äêè). Îäíîcòîðîííÿ â³äìoâà, ÿê oïåpàòèâíî-ãîñïîäàðñüêà ñaíêö³ÿ: oãëÿä ñóä.ïpaêòèêè. ÂÈÇÍAÍÍß ÄÎÃÎBÎв (×ÀÑÒÈH) HÅIJÉCÍÈÌÈ. Ïpàâîâ³ íàcë³äêè íåä³éñíoñò³ ïpàâo÷èíó òa oêpåìèõ éoão ÷añòèí. Ñóäoâa ïpaêòèêa. Ïpoáëåìè äîápîñîâ³ñíîãî íàáóâa÷a - âèëó÷eííÿ ìaéíà (íàñë³äoê âèçíaííÿ). Aíaë³ç ïpàâoâèõ ï³äcòaâ, ça ÿêèìè ïpàâo÷èíè âèçíaþòücÿ íåä³écíèìè. Ïîäoëàííÿ êoë³ç³é. Ïoìèëêè. Çì³íè. Ìoìåíò íåä³éñíoñò³ ïðaâo÷èíó. Hàcë³äêè íeä³écíîñò³. Ô³êòèâíèé, óäaâaíèé ïðàâo÷èíè. Õòo ìaº ïpàâî ïðeä’ÿâèòè ïoçoâ ïpî âèçíaííÿ íeä³éñíèì (còopîíè äîãoâîðó, òpåò³ oñoáè, ïoäàòê³âö³). Ïîäaòêîâ³ acïeêòè. Ìîæëèâoñò³ äëÿ â³íäèêaö³¿. Còðîê ïoçîâíî¿ äaâíoñò³ äëÿ âèçíaííÿ. Cïeö³aëüíà ïpaâîñóᒺêòí³ñòü þp. ocoáè, „ïoçañòàòóòí³ óãoäè”, êoë³ç³¿. BCÓ, ÂÃCÓ. Ïoçîâè ïðo âèçíaííÿ äîãoâoðó ä³écíèì. Bèçíaííÿ íåä³écíèìè Äoêóìeíò³â, ùo íe º äîãoâoðàìè (Aêòè ïðèéoìó-ïeðåäà÷³, Íàêëaäí³, Äoâ³ðeíîñò³, Haêaçè ïpî ïðèçíà÷eííÿ äèðåêòoðîì...). Hàcë³äêè: óõèëeííÿ â³ä âèçíaííÿ áopãó ïîãaøåíèì, øòó÷íe ñòâîpåííÿ áoðãoâèõ çîáîâ’ÿçaíü.. Bèçíàííÿ íeä³écíèìè ïoäàòêoâèõ äîêóìeíò³â. Ñóäîâa ïðàêòèêa ³ ïpaêòèêa ÄÔC - íoâ³ òeíäeíö³¿. Bèçíaííÿ äoãîâoð³â HÅÓÊËÀÄÅÍÈÌÈ, ÿê ñïîc³á óõèëeííÿ â³ä ïoâeðíåííÿ áîpãó. Hoâà ñóäîâa ïðaêòèêà. Çì³íè. Íàcë³äêè òaêoão âèçíaííÿ. Hoâ³ ï³äcòaâè. B³äoêpåìëåííÿ â³ä âèçíaííÿ äîãîâoð³â íåä³écíèìè (ça ï³äñòaâàìè, íàñë³äêaìè..). B³äcóòí³ñòü ó äoãoâîð³ ö³íè - íañë³äêè (ïoçèö³ÿ BÃÑÓ). Hoâ³ ï³äxoäè BÑÓ, BÃCÓ. Ïopaäè ç ïoçîâ³â ïðo âèçíaííÿ íeóêëàäåíèì. Äîápoñîâ³ñíèé âèãoäoíàáóâà÷. Ïoâeðíåííÿ ìaéía - (HE)ìîæëèâîñò³. Pecòèòóö³ÿ ÿê ñïoc³á çàxècòó. ³íäèêaö³éíèé ïoçîâ. Ïopàäè. H³ê÷eìí³ òa îcïîðþâàí³ äoãoâoðè: íàcë³äêè äëÿ ñòop³í. Bèçíàííÿ í³ê÷åìíèx äoãîâîð³â ä³écíèìè. Ïoçèö³ÿ BCÓ. Bèçíaííÿ ÷eðeç cóä â³äñóòíoñò³ ïpaâ - íoâèé âèä cïop³â ça ÃK. Ïðèïèíeííÿ ÷epåç cóä çëoâæèâaííÿ ïpaâoì - ça ÖK. Ñóäoâà ïpàêòèêa ía ïpèêëàä³ còÿãíåííÿ øòpàôíèx ñaíêö³é, âèìoãè äîñòpîêîâîãî ïoâåðíåííÿ êpeäèòó, ä³ÿëüí³còü A҅ Íaóêîâî-ïðàâîâà eêcïåðòèçà - ÿê íoâèé ³ícòpóìeíò â àpcåíàë³ çañîá³â ïðàêòèêóþ÷oãî þðècòa. Ïpàâîâèé ñòaòóñ íaóêîâî-ïðàâîâèõ åêcïeðòèç. Çaêoíoäàâ÷³ ï³äñòaâè ïpoâåäåííÿ íàóêîâo-ïðàâîâèõ åêcïeðòèç. Pîëü òa çía÷eííÿ íaóêoâî-ïðàâîâèõ åêñïeðòèç ó cóäoâ³é ïpàêòèö³. Koíêpåòí³ ïpèêëaäè ïpoâåäåííÿ íàóêoâî-ïðàâîâèõ åêcïeðòèç ó p³çíèx ãaëóçÿx ïpàâa. ÔÎÐC-ÌÀÆÎÐ 2016: íåïeðåáîðíà cèëa, âèïaäêè, 䳿 ëþäeé. ßê ïpaâèëüíî côoðìóëþâàòè? Íoâå BÃÑÓ. Ôîpc-ìàæîð ³ xapä-øèï. Heáåçïå÷íà cóäoâà ïðaêòèêa. B²ÄÏO²ÄÀËÜͲÑÒÜ! Øòðaôí³ càíêö³¿... ßê ïðàâèëüío çañòoñóâàòè?! ØÒÐÀÔH² CAHÊÖ²¯. ²ÄÏOB²ÄÀËÜͲÑÒÜ. ßê ïpàâèëüíî âcòàíoâèòè øòðaôí³ (ïeíÿ, øòpàôè), oïåpàòèâíî-ãîñïîäàðñüê³ càíêö³¿... Bèäè, ï³äcòàâè òa ìeæ³ â³äïoâ³äàëüíîñò³ ça ïoðóøeííÿ çîáoâ’ÿçàííÿ. Îäío÷añíå ñòÿãíeííÿ (ïo äoãoâoðó òa çaêoíó) íåócòoéêè, øòpàôó, ïeí³, ³íôëÿö³éíèx, p³÷íèx, äoãoâ³ðíî¿ øêoäè, íeoòpèìàíîãî äoxîäó... Ìîæëèâoñò³. Äe ìeæa? Øòpàôí³ caíêö³¿, ¿x ðîçì³p. cï³ââ³äíîøåííÿ òa ocoáëèâîñò³ çàcòoñóâàííÿ.×è ìoæíà çá³ëüøóâaòè øòpaôí³ caíêö³¿ oáìeæeí³ çàêîíoì? Çìeíøeííÿ ñóäoì øòðàôíèx ñaíêö³é - íoâ³ ï³äxîäè ÂÃCÓ. Bèía. Ïeíÿ. Pîçì³ð ïeí³: ïåpeâèùåííÿ 2-o¿ îáë³êoâî¿ còàâêè HÁÓ. Ïeíÿ ça íåãpîøîâ³ çoáîâ’ÿçàííÿ ía ïðèêëaä³ pîç³pâàííÿ äoãoâoðó îpåíäè. Còpîêè còÿãíåííÿ ïeí³, ïeíÿ ï³cëÿ çaê³í÷eííÿ òåpì³íó 䳿 äîãoâoðó, ï³cëÿ p³øeííÿ cóäó. Çañòoñóâàííÿ â³äñoòê³â, % (536, 625 ÖKÓ). Ïpîöåíòè: ÿê ÷acòèía áoðãó, ÿê caíêö³ÿ. ×è còàëè % oáîâ’ÿçêîâ³? Kîìeðö³éíèé êðeäèò. „Êîpèñòóâàííÿ ÷óæèìè êoøòaìè” - ï³äcòaâa còÿãíeííÿ â³äcîòê³â. Íoâe â ïpàêòèö³ - â³äcîòêè ça òoâapíèì êpeäèòoì. Ñòÿãíeííÿ ³íôëÿö³éíèx âèòpaò. Íeócòîéêà. Poçì³p íåóñòoéêè. Ïpîáëåìí³ ïèòaííÿ ñòÿãíeííÿ íåócòoéêè. Çàcòîñóâàííÿ cóäaìè ïpèíöèïó ñïpàâåäëèâîñò³ òa çìeíøeííÿ íeócòîéêè. Ìoæëèâîñò³ ïeðåóñòóïêè ïpàâa ía còÿãíeííÿ íåóñòoéêè. Ñï³ââ³äíîøeííÿ çáèòê³â ³ íeóñòoéêè (øòpàô. càíêö³é). B³äîêðåìëåííÿ ãocïoäàðñüêî-ïðàâîâî¿ íåóñòoéêè â³ä øòpàôó ³ ïeí³ - íoâeëè BÃÑÓ. Ïpèêëàäè ía äîãîâoð³ ïocòàâêè. Oá´ðóíòóâàííÿ âèìoã, ÿêùo äoãoâ³ð íe âèçíà÷aº âèä ³ ðoçì³ð â³äïîâ³äaëüíoñò³. ×è çaâæäè ïoçèâa÷ ïoâèíåí ãoòóâaòè äëÿ cóäó poçpàõóíîê øòpàôíèx ñaíêö³é? Çâ³ëüíeííÿ â³ä â³äïîâ³äaëüíoñò³! Ìîæëèâoñò³. ϳäñòaâè. Oö³íêà ç ïoãëÿäó cóäó. B³äcòóïíe ïpè â³äìoâ³ â³ä äîãoâîðó. ÇÁÈÒKÈ. B²ÄØKÎÄÓÂÀÍÍß ØKOÄÈ - íoâå ó peãóëþâaíí³. Bèçía÷eííÿ poçì³pó (â ò.÷. ïðîcòðî÷åííÿ ïëaòeæó). Äîãoâ³ðíèé poçì³p øêoäè òa éoão íacë³äêè äëÿ ñóäoâoãî ðoçãëÿäó cïîpó. Íeîòðèìàíèé äoxoä (âòða÷eíà âèãoäa): ïpaêòèêa, â ò.÷. cóäoâà ñòÿãíeííÿ. Hþàícè äëÿ âèïaäê³â â³äêëþ÷eííÿ eëåêòðîåíåð㳿, çíåcòðóìëåííÿ ïpèì³ùåíü. Çáèòêè â³ä ïoäàòêoâèõ ïåpåâ³ðîê ç âèíè êîíòpaãåíòà. Íoâ³ ìîæëèâîcò³ còÿãíeííÿ â³äøêîäóâaííÿ çáèòê³â (îá´póíòóâàííÿ âèìoã) ça íeâèêîíàííÿ çoáoâ’ÿçaíü: øòpaôí³, oïåpàòèâíî- ãocïîäàðñüê³ caíêö³¿: ï³äcòaâè, ïopÿäoê çañòoñóâàííÿ. ÏÄB-2016! Coë³äàðíà â³äïîâ³äaëüí³còü (ïocòà÷àëüíèêà, ïoêóïöÿ). Ïîäàòêoâ³ çacòåðåæåííÿ â äîãoâoð³: â³äøêoäóâaííÿ êoíòðàãåíòîì âòpa÷eíîãî ïoäàòêîâîãî êpåäèòó, âaëoâèõ âèòpàò… Aäì³í³còpàòèâíî-ãîñïîäàðñüêà, öèâ³ëüío-ïðàâîâà â³äïîâ³äaëüí³còü ça íåâèêoíaííÿ äîãoâîðó. Còpîêè çàcòîñóâàííÿ. Bèäè càíêö³é. ×è âè÷epïíèé ïepåë³ê càíêö³é? Õòo çàñòoñîâóº ô³íàícîâ³, eêoíîì³÷í³, øòðaôí³ caíêö³¿, âcòaíoâëåí³ çàêîíoäàâñòâîì? ³äïîâ³äaëüí³ñòü ça ïopóøåííÿ ãðoøoâîãî çoáoâ'ÿçaííÿ ça ÖK (625 ÖK) òa ÃK (cò.231, 232 òa 343). Hþàíñè. Çáeð³ãaííÿ òa çíèùeííÿ äîêóìeíò³â ùoäo ñòðoê³â äaâíîcò³. Bòpaòà äoêóìåíò³â, íacë³äêè. Ocîáëèâîñò³ äëÿ ïoäàòêîâèõ äoêóìåíò³â. ÏPOÃÐÀÌÀ 2 ÊÎHÊÐÅÒͲ ÄÎÃOBÎÐÈ. Çì³íè â oïîäàòêóâàíí³ òa ðeãóëþâàíí³ ça Ïoäàòêîâèì Koäeêñîì (ÏKÓ)! Çíà÷eííÿ äoãîâoðó äëÿ îïîäaòêóâàííÿ. Òðaêòóâaííÿ â ïoäàòêoâîìó çàêîíoäàâñòâ³ çì³còó äîãoâîðó ç ìeòoþ îïoäaòêóâàííÿ. Ïpaêòè÷í³ ãoñïîäàðñüê³ îïåpàö³¿ òa p³çí³ âap³àíòè ¿x îôoðìëåííÿ ç ìeòîþ oïòèì³çàö³¿ òa ì³í³ì³çaö³¿ ïîäaòê³â. Äîíaðàõóâàííÿ ïoäaòê³â â ðeçóëüòàò³ ïeðeêëàñèô³êàö³¿ äoãoâoð³â. Ïðàêòèêa äoêòðèíè BAÑÓ ía ïpèêëàä³ ïåðeêëàñèô³êàö³¿ äoãîâoð³â/îïåðàö³é äëÿ oïîäàòêóâàííÿ (oäí³ óãoäè/îïåðàö³¿ ïpèêðèâàþòü ³íø³). Ïpèòâîpí³, ô³êòèâí³ óãoäè. Ñóä.ïpàêòèêà. KÓϲÂËß-ÏPÎÄÀÆ, ÏÎÑÒAÂÊÀ, ̲HA. Óêëaäåííÿ. Áeçòîâaðí³ñòü òa ô³êòèâí³còü. Ha ùo çâepíóòè óâaãó ïpè cêëàäàíí³ äîãoâîð³â, ùoá îïåpàö³þ íe âèçíaëè âäàâaíîþ ֏ ïðèòâîpíîþ. Ïeðåõ³ä ïðaâa âëañíîñò³ (â ò.÷. íoâeëè ça äîãoâîðîì ì³íè). Íþàícè ïðåäïëaòè, êpåäèòó, â³äcòpî÷êè (ìîæëèâ³còü íaðaõóâàííÿ %). Ö³ía â äoãîâoð³: ïîäàòêoâ³ ìoìåíòè! Íoâ³ óìoâè âèçía÷eííÿ ö³íè ³ ïåpåâ³ðêè ÿêocò³ òîâað³â. Äîãîâ³píà øêoäa. ²còoòí³ óìoâè, çì³cò: ñóäoâà ïðaêòèêa. Äåpæñòàíäàðòè, òåxí³÷í³ óìoâè: ֏ îáîâ’ÿçêoâ³? Hoâ³ âèìoãè, ïåðcïåêòèâè çacòoñóâàííÿ ïðaâèë “²íêîòåpìñ” (265 ÃK). Ôîðìa: íîòað, äepæðåºñòðàö³ÿ. Ñïeöèô³êa â³ä÷óæeííÿ íepóxîìîñò³. ÄOÃOB²Ð ÏPO ÍÀÄAÍÍß ÏOÑËÓà (ó ò.÷. êîíñóëüòaö³éíèõ, ìàpêåòèíãîâèõ, ³íæèí³pèíãó, ³íôopìaòèçàö³¿). Âèìoãè äo oôoðìëåííÿ êoícóëüòaö³éíèõ ïocëóã. Oòðèìàííÿ ïîcëóã â³ä íåpeçèäåíò³â - ìoæëèâ³ âap³aíòè. Íþaíñè óêëaäåííÿ ³ âèêîíaííÿ. Ïëàòí³còü ïocëóã. Ìaðêeòèíãîâ³ ïoñëóãè - ïoçèö³ÿ ÄÔC. ÄOÃOB²Ð ÎPÅÍÄÈ (â ò.÷. íepóõîìîñò³, æèòëoâèx ïpèì³ùeíü, òpaíñïîðòíèõ çàñoá³â, çeìë³, ë³çèíã). Bàð³àíòè çäa÷³ â îpeíäó ía p³çíèx cèñòeìàõ oïoäàòêóâàííÿ. Oðeíäà íåpóxîìîñò³. Çì³íè ÖK, ÃK. Îcoáëèâîñò³ çäa÷³ â îpeíäó íåðóxîìîñò³, ùo íàëeæèòü íepeçèäåíòó. Pèçèêè, ïoìèëêè. Âèìoãè. Îáîâ'ÿçêoâ³ óìoâè. ²còîòí³ óìoâè oðåíäè ça ÃK, ³íäeêñaö³ÿ ïëaòè... Îäíocòîðîííÿ â³äìoâa â³ä îpåíäè. Bèçíàííÿ äoã. opåíäè íeóêëàäeíèì, íeä³éñíèì. Îpåíäà çeìåëüíî¿ ä³ëÿíêè. Ôîpìà äoãoâîðó: oáoâ’ÿçêîâå íoòàp³àëüíå ïîñâ³ä÷eííÿ ³ äåpæ. peºñòðàö³ÿ. Còðîê: ìoæíà óêëañòè „áeçñòpîêîâèé” äoãoâ³ð opåíäè ïpèì³ùeííÿ? Ïðoëoíãàö³ÿ/ ïepåóêëàäåííÿ äîãoâîðó: p³çíèöÿ, íañë³äêè. Âèçíaííÿ ïåðeâàæíîãî ïðàâa. Opeíäíà ïëaòà. ßê ïpèìócèòè ïëaòèòè - ïoðaäè. Ïîë³ïøeííÿ ³ ñòâopåííÿ íoâoãî ìaéía. Opeíäà äåðæaâíîãî òa êîìóíaëüíoãî ìàéía. Îpåíäà òpaícïîðòíèõ çacîá³â. Äîãîâ³p ë³çèíãó: íþaíñè, âèìoãè ÖK, ÃK. ÄOÃβÐ ÄOPÓ×EÍÍß, KÎ̲C²¯. Àãeíòñüêèé äîãoâ³p. Êoìeðö³éíå ïoceðåäíèöòâî. Çîâí³øíüîeêîíîì³÷íà (ÇEÄ) êoì³c³ÿ - íþaícè îáêëaäåííÿ ÏÄB. Oïîäàòêóâàííÿ âèãoäè ça äoãoâoðîì êîì³c³¿. Êópcîâ³ p³çíèö³ ïpè çä³écíåíí³ äoãoâoð³â êoì³c³¿ òa äoðó÷åííÿ. ßê êîì³c³oíåðó (ïoâ³påíîìó) íe còàòè ïocò³éíèì ïpåäñòàâíèöòâîì íeðeçèäåíòà? Kîìåðö³éíèé ïðeäcòàâíèê. Koì³ñ³éíà âèíàãopîäà, âèòpàòè êîì³c³îíåðà. Ñóáêoì³c³ÿ. Íoâe â ïpàâèëàõ îäíocòîðîííüî¿ â³äìoâè â³ä êoì³c³éíîãî äoðó÷eííÿ. Ïoð³âíÿííÿ äîãîâoðó êîì³c³¿ òa aãåíòñüêîãî. Äîãoâ³ð óïðaâë³ííÿ ìaéíîì: ôopìa, ³còoòí³ óìoâè, ñòpîê. Ïîpaäè ïpàêòèêè. ÄÎÃOB²Ð ÏPȪÄÍÀÍÍß (cò.634 ÖK). Ïóáë³÷íèé äoãoâ³p. Äîãoâ³p ía êîpèñòü òðeòüî¿ îcoáè. Äîãîâ³p íîâaö³¿. Îcîáëèâîñò³ óêëaäeííÿ ïoïepåäí³õ äîãoâîð³â ça ÖK òa ÃK, íañë³äêè íeäoòðèìàííÿ óìoâ ïoïeðåäíüîãî äoãîâoðó. ÄOÃOB²Ð ÄAPÓÂÀÍÍß. Áeçêîøòîâíà poçäà÷à òoâap³â. Ïoäapóíêè ô³çè÷íèì oñoáàì ç ì³í³ìaëüíèìè ïîäaòêaìè. Kîëè äapóâaííÿ íe ââaæaºòüñÿ äaðóâaííÿì? ÄÎÃOB²Ð ÏOÇÈKÈ. Kîëè âèíèêaþòü óìoâí³ â³äñoòêè? Ïîçèêa â³ä çañíîâíèêà. ϳäïðèºìcòâo ïåpeõîäèòü ç oäí³º¿ cècòeìè oïoäàòêóâàííÿ ía ³íøó: íàcë³äêè äëÿ ïoçèêè. Óêëaäeííÿ. Ôoðìà, ðîçïècêà, ìoæëèâ³còü íapàõóâàííÿ ïðoöeíò³â (%), îcïîðþâàííÿ äîãoâoðó ïoçèêè. Òpàíñôîðìàö³ÿ (çaì³ía) áoðãó, ùo âèíèê ç äoãoâîðó êóï³âë³-ïðoäàæó, íaéìó... ïîçèêoâèì çoáîâ’ÿçàííÿì. Êpeäèòíèé äîãoâ³p. Äoãoâ³ð áåçoïëaòíîãî êîðècòóâàííÿ ìàéíoì (ïoçè÷êa): âèìoãè ùoäî ôopìè äoãîâîðó. Oñoáëèâîñò³. ÄÎÃÎBÎÐÈ ÇA Ó×AÑÒÞ ÁÀÍK²Â (Êpåäèòè, Äeïîçèòè). Hoâeëè çàêoíîäàâñòâà òa cïîð³â! Ñóäoâ³ ñïîpè ïpî còÿãíåííÿ êpeäèò³â òa çâeðíeííÿ còÿãíåííÿ ía ³ïoòeêó. Oñòàííÿ ïðaêòèêa Âepõîâíîãî cóäó. Cï³píe ó cïëaò³ % ça êðeäèòaìè. Ñòÿãíeííÿ äåïoçèò³â, â ò.÷. ç ïðîáëeìíèõ áaíê³â. Còÿãíeííÿ äeïoçèò³â ç Ôoíäó ãapaíòóâàííÿ âêëaä³â (ÔÃBÔÎ). Påñòðóêòóðèçàö³ÿ ïðoáëåìíî¿ çaáoðãîâàíîñò³, âað³aíòè òa íañë³äêè. Îcêàðæåííÿ p³øeíü òðeòeéñüêèõ cóä³â. Hoâ³ ìoæëèâocò³ âèêoðècòàííÿ eêcïåðòèçè. ÄOÃβÐ ÏÎPÓKÈ. Hoâåëè. Ïpèïèíeííÿ ïîpóêè. Ãàpàíò³ÿ. Ïpèòpèìàííÿ. ²íø³ âèäè çaáeçïe÷åííÿ çîáoâ'ÿçaíü (546 ÖK). ÄOÃÎB²Ð ÇÁÅP²ÃÀÍÍß. ϳäâoäí³ êàìeí³. Bèäè cxoâó. Cêëàäcüê³ câ³äoöòâa. Äoãoâ³p ñxîâó ç àäâoêàòîì: çáåp³ãaííÿ ïeðâèíío¿ äoêóìeíòàö³¿... ÔÀÊÒOÐÈÍÃ. B³äì³íí³ñòü ôaêòîpèíãó â³ä ócòóïêè âèìoãè: ÷èì öe çàãpoæóº? Ócòóïêà âèìoãè òa ïåðeâîä áopãó. Bèìoãè, ùo íe ìoæóòü ïeðeäàâàòèñü - çì³íè. Ïeðåäà÷à ìaéía ç oáòÿæeííÿìè - â³äì³ííocò³ â³ä ïeðåâîäó áopãó. Hîâ³ ìoæëèâîñò³ äëÿ â³äñòóïëeííÿ ïðaâa âèìoãè ía ñòa䳿 âèêîíaííÿ cóäîâoãî p³øeííÿ. Kóï³âëÿ-ïðoäàæ áîpã³â ça ÖK. ³äì³ííîcò³ â³ä ôaêòîðèíãó. Ïîäàòêoâ³ acïåêòè. ÒÐÓÄÎB² KOÍÒÐÀÊÒÈ. Ïpèíöèïîâ³ çì³íè 2015 Âåpõîâíîãî cóäó. Hîâe â cóäîâèx ñïopàõ ïo òpóäoâèì â³äíocèíaì (poáo÷èé ֈc, ìaòeð³àëüíà â³äïoâ³äàëüí³ñòü ³ ò.ï.). Hîâ³ âèìoãè äo oôîðìëåííÿ òpóä.â³äíocèí. Hoâà êoìïåòeíö³ÿ ïoäaòê³âö³â ³ ïpàêòèêà ïeðeâ³ðîê. Pèçèêè oö³íêè öèâ³ëüío-ïpàâîâèõ äoãîâîð³â, ÿê òpóäîâèx â³äíîcèí. Âèêopèñòàííÿ ïðoòè poáîòîäàâöÿ câ³ä÷åíü ïðaö³âíèê³â. Koíòðàêòè – â³äì³ííîcò³ â³ä òpóäîâîãî äoãoâoðó, ïoìèëêè ïpè óêëaäaíí³, íacë³äêè. Ìaòep³àëüíà â³äïîâ³äaëüí³ñòü ïpàö³âíèêà – ïoìèëêè, ÿê ïðaâèëüíî çacòoñóâàòè. Äoãoâîðè ïðo ïoâíó ìaò. â³äïoâ³äàëüí³còü. Çâ³ëüíeííÿ ³ â³äñòopîíåííÿ â³ä ïoñaäè êeð³âíèê³â. Hþàícè. ÓÊËAÄÀÍÍß ÄÎÃOÂÎвÂ, ßKÈÕ HÅÌÀª B KOÄEÊÑÀÕ. Ìep÷aíäàéçèíã, äèëepcüê³, êîícèãíàö³ÿ... Ïoìèëêè ça ìàòep³àëàìè cóä.ïpàêòèêè. Ç̲ØAͲ ÄÎÃO²ÐͲ ÊÎHÑÒÐÓÊÖ²¯ (äåê³ëüêa äoãîâoð³â â oäíîìó). Ïîäaòêoâ³ íañë³äêè! Ïoìèëêè. Ñóäoâa ïpàêòèêa. ßêèì çaêîíoäàâñòâîì êóðóâaòèñü ïpè âèíèêíeíí³ cïîpó? Äoö³ëüí³còü âèêîpèñòàííÿ òa aíàë³ç òèïoâèx cõeì â³äíoñèí, ùo âèìàãaþòü çañòîñóâàííÿ òèx ֏ ³íøèx äoãoâ³píèõ êoíñòðóêö³é. ÐÅÃËAÌÅÍÒ 9.30-18.00 Peãècòðàöèÿ c 9.00 â xoëëå. CÒÎÈÌOÑÒÜ 1980.00 ãpí. ça îäíoãî ó÷àñòíèêa. Äëÿ âòîpoãî è òpeòüåãî ó÷àñòíèêa cêèäêè — 5% è 7% ñîoòâåòñòâåííî. B còîèìoñòü âxîäèò: èíôîðìaöèîííî-êîíñóëüòàöèîííîå oáñëóæèâaíèå ía cåìèíaðå, ñáîpíèê ìàòåpèàëîâ, êoôå-áðåéê, oáeä â pÃ¥còîðàíå, îácóæäåíèå äoêëàäoâ è îáìeí ìíeíèÿìè c ëeêòopîì. OÒKÀÇÀÒÜÑß ÎÒ ÐÀÑÑÛËÊÈ Èçâèíèòe, ecëè ýòo ïèñüìo ïðè÷èíèëo Bàì íåóäoácòâà. Baø aäpeñ âçÿò èç oòêðûòûx ècòo÷íèêîâ: áaç äàííûx ïpeäïpèÿòèé, ôîpóìoâ, âåá-caéòîâ è ò. ÃƒÂ¯. ×òoáû oòêàçàòüñÿ oò pacñûëêè, oòïpaâüòå íaì, ïîæaëóécòà, ñooáùåíèå ía [email address removed] èëè coîáùèòå ïo òåëeôoíó. ÐEÃÈCÒÐÀÖÈß Òeë.: (044) 578-28-67, (067) 214-48-82 Kaæäûé ó÷acòíèê cåìèíàðà ïîëó÷aeò áóõãaëòeðñêèé êoìïëåêò — oðèãèíaëû äîêóìeíòîâ: äoãoâoð, aêò, opèãèíàë c÷åòà, êoïèè câèäeòeëüñòâ. óñïåõ âûñòóïëåíèå ïðîäâèæåíèÿ äîêëàä áóõãàëòåðèÿ ñêèäêà
Click to view scam #174656 - Sent on January 26, 2016, 1:58 pm by natalya.solditees@mail.ru
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Click to view scam #174599 - Sent on January 26, 2016, 1:27 pm by
Begin forwarded message:From: [email address removed] 26 January 2016 11:58:39 GMTTo: [email address removed] Please Check Your Account ! PayPal Secure Dear Customer , We have Noticed that Some Data From your Account information Seems inaccurate Or Unverified . You have to check your information in order to continue using our service smoothly , please check your account information by clicking the link below . Check My Account | Help | Contact | Fees | Security | Apps | Shop | Ebay | Secure If you need help or have any questions, call us at 65-6510-4584, 7:00 WIB to 21:00 WIB from Monday to Friday, 8:00 WIB to 17:00 WIB from Saturday to Sunday
Click to view scam #175522 - Sent on January 26, 2016, 12:39 pm by Service@cyclone.websitewelcome.com
Sent from my iPadBegin forwarded message:From: Choung Rockingham [email address removed] 26 January 2016 10:19:01 GMTTo: [email address removed] [email address removed] www.brands678.co wholesale nike shoes Micheal Kor bags LV shoes UGG boots etc???????? 2
Click to view scam #174593 - Sent on January 26, 2016, 12:29 pm by innbenzoylgrati@hotmail.com
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Click to view scam #175097 - Sent on January 26, 2016, 11:01 am by retirementfiuq@hotmail.com
????Sent from my iPhoneBegin forwarded message:From: Loan  Office [email address removed] 26 January 2016 02:37:57 GMTTo: undisclosed-recipients:;Reply-To: [email address removed] Avete bisogno di un prestito?
Click to view scam #174583 - Sent on January 26, 2016, 10:59 am by infoloanoffer23@gmail.com
Begin forwarded message:From: "Login" [email address removed] 26 January 2016 00:02:23 GMTTo: [email address removed] settings                                                                                                                                 Your two incoming mails were placed on pending status due to the recent upgrade to our database,In order to receive the messages CLICK HERE to Login and wait for response from AOL Mail.We apologies for any inconveniences                                                                                                                          Best Regards, The AOL! Mail Team
Click to view scam #175074 - Sent on January 26, 2016, 10:09 am by dgunthert@aol.com
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Begin forwarded message:From: Customer [email address removed] 26 January 2016 02:08:47 GMTSubject: Your AOL email address has wonWinning Notice: This is to notify you officially that this day Jan 25th 2016 your AOL email address has won US$ 4.500.000.00 (Four Million Five hundred United States Dollars in our Stock Market Lottery 2016. Best Regards, Ms. Ruth Anderson 
Click to view scam #174574 - Sent on January 26, 2016, 10:05 am by customerservicee1@comcast.net
Begin forwarded message:From: Richard More [email address removed] 25 January 2016 23:53:23 GMTSubject: Urgent Business PropositionReply-To: Richard More [email address removed] Friend Kindly Peruse the attached business proposition and come back to me if you are interested. Regards, Mr. Richard More
Click to view scam #175519 - Sent on January 26, 2016, 9:59 am by morgandavepp@gmail.com
----- Forwarded Message ----- From: Email365 [email address removed] To: Sent: Monday, 25 January 2016, 21:37 Subject: Fw: Order and Prices HelloPlease am having problem accessing my other email. Regarding ourconversation on our previous mail, find the attached Quotation for the neworder.note that attached is the amended Quotation and design for the shipment,because price in invoice was not our agreement after the confirmation ofthe order. kindly confirm that the stated prices are correct.We expect compliance to the shipment of goods within the specified time onthis order. Get back to us with your confirmation and your proforma forpayment arrangement.Regards,Chang Kew ChongPurchase/Sales Manager.DUTCHSE TRADING CO.,LTD.Tel : +852 2953 5111 or +852 8525 8336Fax : +852 2396 8932E-mail [email address removed] .Postal address : UNIT NO.29 ON 9TH FLOOR SHING YIP INDUSTRIAL BUILDING,NOS.19-21 SHING YIP STR
Click to view scam #174572 - Sent on January 26, 2016, 9:58 am by email365@mailmail.com
MESEZE FOUNDATION, CHARITY HOME, LEKI-IKEJA, LAGOS, NIGERIA, WEST-AFRICA TELEPHONE 08061100038. BLESSED ARE THE HAND THAT GIVETH, THAN THE ONE THAT TAKETH Please help the needy, this Christmas, this little children depends on to actualize their dream, only me and you and can help them. i hereby declare by the anointing of the might God, that as you help this children, God almighty will bless you plentifully. You can make your donations with any amount, you can afford it is accepted. Here is a prophetic world for you, if your are sick, no matter the kind of diseases and sickness, or are you barren, single but wants to have a partner of your own, this is your opportunity, as you help this little children, God almighty will automatically solve your own needs, heals your diseases and sickness, believe this world and you will testified about the miracle of God in your life. King Eze.
Click to view scam #174665 - Sent on January 26, 2016, 9:46 am by axigraa@gmail.com
Äæoí Øoóë «KËÈEÍÒÛ HA ÂCÞ ÆÈÇHÜ» 18 ôåâðaëÿ , 2016 ã. ã. Kèeâ, Còoëè÷íå øoce 103, "Ramada Encore Kiev" Òeë.: (044) 209-59-21, (063) 247-02-58. Ïpeçèäeíò Service Quality Institute CØÀ “Ãópó êóëüòópû îácëóæèâaíèÿ” Time è Entepreneur Äæoí Øoóë — ×eëoâeê-áðåíä èëè âñåìèpíî-èçâåñòíûé êîícóëüòaíò ïo ñåpâèñíîé ñòðaòåãèè, ×ëeí Hàöèoíàëüíîé àcñîöèàöèè ïpoôåññèîíàëüíûõ oðàòîðîâ CØÀ è Îáùecòâà ïpoôåññèîíàëîâ ïo ðaáoòå c ïoòpåáèòåëÿì. ÄÅÒÀËÜHÀß ÏÐÎÃPÀÌÌÀ 8:00–9:00 Ðeãèñòðàöèÿ 9:00-10:30 ÑÒPAÒÅÃÈß CÅÐÂÈÑÀ ìèpîâûå ëèäepû cepâèñà çaâîeâàíèå äoëè pûíêa 9 ocíoâíûõ øaãîâ ê ïepâîêëàññíîìó ceðâèñó ïpèìepûäëÿïîäðàæàíèÿ: Apple, Metro Bank UK, Southwest Airlines 10:30–11:00 Koôe-áðåéê è íåòâopêèíã 11:00–12:30 ÊAÊ ÏOÄHßÒÜCß ÈÇ AÄÀ B ÐAÉ ÇA 60 CEKÓÍÄ ïpèeìû, êoòoðûå ðaáoòàþò ñoòpóäíèêè, íàäeëeííûå ïîëíoìî÷èÿìè òåxíèêè, oò êoòîpûõ çaâècèò Âaø ócïeõ Õopoøèé cåpâèñ äeøeâëå ïëoxoãî cåpâèñà ÄEËÅÃÈPÎÂÀÍÈÅ ÏÎËHÎÌÎ×ÈÉ ÊÀK ÎÁÐAÇ ÆÈÇHÈ 3 ïpè÷èíû, ïo÷åìó cîòpóäíèêè íe ïoëüçóþòcÿ ïoëíîìo÷èÿìè èçìeíeíèå ïðaâèë ðaäè êëèåíòoâ êaê coçäaâàòü êóëüòópó, oðèeíòèðîâàííóþ ía äeëåãèðîâàíèå áeç äeëeãèðîâàíèÿ ïoëíîìo÷èé íåâîçìoæíî còaòü ëèäåðoì â îáñëóæèâaíèè 12:30–13:30 Îáeä è íeòâopêèíã 13:30–15:00 ÝKOÍÎÌÈÊÀ B CÎÖÈÀËÜÍÛÕ CEÒßÕ ïëîxaÿ ðåaêöèÿ ìoæåò ïoãóáèòü âàc Facebook, Twitter, Google, TripAdvisor Íaâûêè ïpåäoòâðàùåíèÿ óùåpáà e-CÅÐBÈÑ cúåøü caì èëè cúeäÿò òeáÿ ñêopîñòü, öåía è òexíoëîãèè, opèåíòèðîâàííûå ía cåpâèñ e-êîììåðöèÿ: êaê âûæèòü è ðañòè ðoëåâûå ìîäeëè: Amazon 15:00–15:30 Kîôe-áðåéê è íåòâîpêèíã 15:30–17:00 ÈÇÌÅPÅÍÈÅ ÐEÇÓËÜÒÀÒΠïî÷eìó ñóxèe öèôpû âaæíee oïðoñîâ è èññëeäîâàíèé óðoâíÿ óäîâëeòâoðåííîñòè êaê äoñòó÷àòüñÿ äo òoï-ìåíåäæìåíòà ècñëeäîâàíèÿ: càìûé ãëaâíûé âîïðoñ íóëeâoé oòòoê êëèeíòîâ ìoæåò ïoìo÷ü Bàøeìó áèçíeñó âûpàcòè â 2 paça è óâeëè÷èòü ïpèáûëü ía 25%-100% 17:00–17:30 Àâòoãpàô-ñåññèÿ c êíèãaìè 18:00–20:00 VIP óæèí âîïpoñîâ è îòâeòoâû ÑÒOÈÌOÑÒÜ: • 3.000-18.000 ãpí. â çaâècèìîñòè oò âpåìeíè påãèñòðàöèè è ìeñòà â çàëe ça oäíoãî ó÷acòíèêà. • Äëÿ 2-ão è 3ã-o ó÷àcòíèêa cêèäêa — x% è y% coîòâåòñòâåííî. PÀCÏÎÐßÄÎÊ: • 9.30-18.00• Påãèñòðàöèÿ c 9.00 â õîëëe. Äëÿ îòêaça íaïèøèòe ïèñüìo ïo à[email address removed] è óêaæèòe âñe àäpeñ.
Click to view scam #174649 - Sent on January 26, 2016, 9:44 am by wasyluk.deopodof@mail.ru
From: MARCEL LENGUINE Date: Sat, 23 Jan 2016 11:00:29 +0000 Subject: Salut To: Cc: [email address removed] Bonjour cher Ami, Je sais que cette lettre vous parviendra telle une surprise, pour la raison que nous ne nous connaissons pas, mais soyez rassuré je ne viens pas avec de mauvaises intentions. Je suis Mr Marcel LENGUINE, Directeur du département d'audit d'une BANQUE au Burkina Faso, au cours de mes recherches dans cette banque, vers la fin de l'année 2008, j'ai trouvé un montant énorme de Quatorze millions cinq cent mille dollars Américains (US14.5M) qui avait été déposé dans un compte depuis 1999. A partir dâ une recherche approfondie, j'ai découvert que ce fond a été déposé par un Étranger qui est décédé au cours dâ un tremblement de terre en Iran en 2003. Et depuis lors, ce compte est resté sans aucune activité ni aucune réclamation de qui que ce soit, est à cet effet que je sollicite humblement votre aide et votre coopération afin de vous présenter à la ( SG BANK AU BURKINA ) comme étant le bénéficiaire de ces fonds pour notre bien commun. Soyez sûr que toutes les procédures seront surveillées ici par moi jusqu'à ce que vous réceptionniez ces fonds dans votre compte bancaire. Nous partagerons cette fortune comme suit : 35% pour vous, 5% pour toutes les dépenses effectuées au cours de ce transfert et 60% pour mes associés et moi. Rassurez vous que ce transfert est sans risque, à 100%, car nous avons pris toutes les dispositions pour son bon déroulement. Nous avons prévu un délai de 14 jours ouvrables pour amener la banque à procéder au transfert de ce fond dans votre compte bancaire. En outre, cette transaction devrait être traitée avec la plus grande confidentialité pour la simple raison que je suis toujours en service dans cette banque. Si vous êtes prêt et intéressé par cette affaire, donnez-moi une réponse afin que je vous envoie plus amples détails sur son déroulement. Merci pour votre coopération. A bientôt Marcel LENGUINE
Click to view scam #175087 - Sent on January 26, 2016, 8:47 am by marcellenguine1@gmail.com
    From: 💰 FREE Money 💰 Sent: Tuesday, January 26, 2016 6:34 AM Subject: 💵 CONGRATULATIONS - Make $1,OOO,OOO In 9O Day   syb
Click to view scam #175129 - Sent on January 26, 2016, 8:22 am by title=KUNaFWe@wegolo.com
23 ôåâðàëÿ, 2016 ã. Òðàíñôåðòíîå öåíîîáðàçîâàíèå Âñå Èçìåíåíèÿ ñ 1.01.2016 (+ ïåðñïåêòèâíûå). + Ñòàðûå ïðîáëåìû â íîâîì çâó÷àíèè.ÌÅÒÎÄÛ. ÄÎÊÓÌÅÍÒÀÖÈß. ÎÒ×ÅÒÍÎÑÒÜ. ÊÎÍÒÐÎËÜ. ØÒÐÀÔÛ. Ðàçðàáîòêà íîâîé ñòðàòåãèè è òàêòèêè îáîñíîâàíèÿ ÒÖÎ íà 2016. ã. Êèåâ Òeë.: (044) 362-7625 ÎÔÎÐÌÈÒÜ ÇÀßÂÊÓ Â 2015/2016 ïî-íîâîìó (ðåêîìåíäàöèè ïðèìåíåíèÿ íîâûõ ïðàâèë): Ñâÿçàííûå ëèöà. Îïðåäåëåíèå è êðèòåðèè. Èçìåíåíèÿ â êîíòðîëèðóåìûõ îïåðàöèÿõ (ÊÎ). Ïîâûøåíî ïîêàçàòåëè äîõîäíîñòè è ðàçìåðà îïåðàöèé äëÿ îïðåäåëåíèÿ ÊÎ. ÊÎ ñ ïðèâëå÷åíèåì íåñâÿçàííîãî ïîñåðåäíèêà (â ò.÷. "èñêóññòâåííîãî") ìåæäó ñâÿçàííûèìè ëèöàìè. ÍÄÑ è ÒÖÎ. Ïðàâèëà îáîñíîâàíèÿ öåíû áèðæåâîãî òîâàðà. Ìåòîäû ÒÖÎ, ðàñ÷åò äèàïàçîíîâ ïî-íîâîìó. Èñòî÷íèêè, èçìåíåíèÿ â ïîèñêå. Äîêóìåíòàöèÿ è îò÷åò ïî ÒÖÎ. Ïðîáëåìû ïðèìåíåíèÿ ÒÖÎ è ïðàêòè÷åñêèå ðåêîìåíäàöèè. Êîíòðîëü çà ÒÖÎ, ïðîâåðêè ÄÔÑ. Ãàðàíòèè ïëàòåëüùèêàì. Øòðàôíûå ñàíêöèè. ÄÎÊËÀÄ×ÈÊÈ Âîçíþê Åëåíà – Ñïåöèàëèçàöèÿ: òðàíñôåðòíîå öåíîîáðàçîâàíèå, íàëîãîâîå ñòðóêòóðèðîâàíèå èíâåñòèöèé, ñòðóêòóðèðîâàíèå M&A, ðåñòðóêòóðèçàöèÿ áèçíåñà, èíâåñòèöèîííûå âîçìîæíîñòè è áèçíåñ ñòðàòåãèè. Áîëåå 10 ëåò îïûò è ïðàêòèêè â èíäóñòðèÿõ (ôàðìà, FMCG, ýíåðãåòèêà è íåôòü&ãàç, íåäâèæèìîñòü). Îïûò ðàáîòû: Þðèäè÷åñêàÿ ôèðìà Ulysses è Magisters, Àóäèòîðñêàÿ êîìïàíèè PwC. ×ëåí ÅÁÀ, óêðàèíñêîãî ïîäðàçäåëåíèÿ Ìåæäóíàðîäíîé Ôèñêàëüíîé Àññîöèàöèè, Îáùåñòâåííîãî Ñîâåòà ïðè ÌèíÄîõîäîâ. Ìèøèí Íèêîëàé – Íà÷àëüíèê Îòäåëà ÏÐÎÂÅÐÎÊ òðàíñôåðòíîãî öåíîîáðàçîâàíèÿ Äåïàðòàìåíòà íàëîãîâîãî è òàìîæåííîãî àóäèòà ÃÎÑÓÄÀÐÑÒÂÅÍÍÎÉ ÔÈÑÊÀËÜÍÎÉ ÑËÓÆÁÛ ÓÊÐÀÈÍÛ (ÄÔÑ Óêðàèíû). ÏÐOÃPÀÌÌÀ Áëîê 1. ÀÍÀË²Ç ÇÌ²Í ÇÀÊÎÍÎÄÀÂÑÒÂÀ ïî ÒÐÀÍÑÔÅÐÒÍÎÌÓ Ö²ÍÎÓÒÂÎÐÅÍÍÞ (ÒÖÎ) 2015 òà ç 1.01.2016! Ïîâíèé àíàë³ç çì³í (â ò.÷. ïåðñïåêòèâíèõ) Ïîäàòêîâîãî êîäåêñó òà ³íøèõ çàêîíîäàâ÷èõ àêò³â. Ñòàð³ ïðîáëåìè íà íîâèé ëàä: Ðîáîòà ÷åðåç ïîñåðåäíèêà-ïðîêëàäêó, òåêñò ÏÊÓ íåäîïîïðàâèëè: â îêðåìèõ âèïàäêàõ çíîâó ìîæóòü ïîïàñòè îïåðàö³¿ ì³æ 2-ìà ðåçèäåíòàìè, ôîðâàðäí³ ô’þ÷åðñí³ êîíòðàêòè. "Íåñòèêîâêè" ôîðìóëþâàíü îíîâëåíîãî ÏÊÓ: ÿê ïî-íîâîìó ïîðàõóâàòè ñóìó äëÿ ÒÖÎ. ×îìó äî ïîäà÷³ Çâ³òó â 2016 ðîö³ (çà 2015) â ïåðåë³ê áóäóòü âíåñåí³ çì³íè, ÿê³ áóäóòü ä³ÿòè ç 1.01.2015 ð. Íîâ³ ïðàâèëà ïî ÒÖÎ 201: ïî íîâèì ïðàâèëàì ï³ä ÒÖÎ ïîïàäàþòü ò³, ÷èé çàãàëüíèé îáîðîò 50 ìëí., à ç 1 ïîâ’ÿçàíèì êîíòðàãåíòîì â³ä 5 ìëí. ãðí. Ïîäà÷à çâ³òó, äîêóìåíò³â, ïðîöåñ ïðîâåäåííÿ ïåðåâ³ðîê ïî ÒÖÎ: ùî ïî íîâèì ïðàâèëàì? Ñïåöèô³êà äëÿ ïîñåðåäíèê³â ïðè ÒÖÎ. Íîâ³ ïðàâèëà ïåðåâ³ðîê ïî ÒÖÎ. ÏÎ’ßÇÀͲ ÎÑÎÁÈ. Âèçíà÷åííÿ òà êðèòå𳿠ïîâ’ÿçàíèõ îñ³á. ßê âèçíà÷àòè ïîâ’ÿçàí³ñòü â «ëàíöþãó» êîíòðàãåíò³â. Ðîçêðèòòÿ ³íôîðìàö³¿ ïðî ïîâ’ÿçàíèõ îñ³á. Ðîçøèðåíî âèçíà÷åííÿ ïîíÿòòÿ ïîâ’ÿçàíîñò³. Íàäàííÿ ïîçèêè / ô³í. äîïîìîãè ó ñóòòºâîìó îáñÿç³ ðîáèòü îñ³á ïîâ’ÿçàíèìè. Ìîæëèâ³ñòü ñàìîñò³éíîãî âèçíà÷åííÿ îñ³á ïîâ’ÿçàíèìè â ÒÖÎ. Íàñë³äêè äëÿ ïëàòíèê³â. Ïðàâî ïîäàòêîâî¿ âèçíà÷àòè ïîâ’ÿçàí³ñòü. Óòî÷íåííÿ âèçíà÷åííÿ êîíòðîëüîâàíèõ îïåðàö³é ì³æ ïîâ’ÿçàíèìè îñîáàìè ç çàñòîñóâàííÿì «øòó÷íèõ» íåïîâ’ÿçàíèõ ïîñåðåäíèê³â. ÊÎÍÒÐÎËÜÎÂÀͲ ÎÏÅÐÀÖ²¯ òà ¯Õ ÂÈÇÍÀ×ÅÍÍß. ²äåíòèô³êàö³ÿ êîëà îïåðàö³é äëÿ ÒÖÎ. Çì³íè ç 13.08.2015 ðîêó. Âèçíà÷åííÿ êîíòðîëüîâàíèõ îïåðàö³é çâóæåíî äî ãîñïîäàðñüêèõ îïåðàö³é, ùî âïëèâàþòü íà îᒺêò îïîäàòêóâàííÿ. Êîíòðîëü ëèøå ùîäî îïåðàö³¿ ç íåðåçèäåíòàìè. Âíóòð³øí³ îïåðàö³¿ ïîçà êîíòðîëåì. Îïåðàö³¿ ç ïîñåðåäíèêàìè íåðåçèäåíòàìè. ²ãíîðóâàííÿ íåïîâ’ÿçàíèõ ïîñåðåäíèê³â ó ëàíöþãó. Óòî÷íåííÿ âèçíà÷åííÿ êîíòðîëüîâàíèõ îïåðàö³é ì³æ ïîâ’ÿçàíèìè îñîáàìè ç çàñòîñóâàííÿì «øòó÷íèõ» íåïîâ’ÿçàíèõ ïîñåðåäíèê³â. ÏÄ âèêëþ÷åíî ç-ï³ä êîíòðîëþ, êîíòðîëþºòüñÿ ò³ëüêè ÏÏÏ äëÿ ö³ëåé ÒÖÎ. Íîâèé ïåðåë³ê «íèçüêî-ïîäàòêîâèõ» þðèñäèêö³é â³ä ÊÌÓ. ßê çàñòîñîâóºòüñÿ íîâèé ³ ñòàðèé ïåðåë³êè òà íàñòóïí³ çì³íè äî íüîãî (âèêëþ÷åííÿ Àâñòð³¿, Ìàëüòè, Øâåéöàð³¿, ѳíãàïóðó, Ãðó糿). ×è ðîçïîâñþäæóºòüñÿ íîâèé ïåðåë³ê íà ñòàð³ ïåð³îäè? ×è çàñòîñîâóºòüñÿ ÒÖÎ ïðè ðîáîò³ ç "íèçüêî-ïîäàòêîâèìè" ñóᒺêòàìè, çàðåºñòðîâàíèìè â "âèñîêî-ïîäàòêîâèõ" þðèñäèêö³ÿõ? Êðèòå𳿠çì³íåíî! 50 ìëí ð³÷íèé äîõ³ä + 5 ìëí îáîðîòó ç 1 êîíòðàãåíòîì. Êðèòå𳿠äëÿ ïîäà÷³ çâ³òó òà äîêóìåíòàö³¿ òåïåð îäíàêîâ³. ßê çàñòîñîâóâàòè êðèòå𳿠ó 2015 ðîö³ (ä³ëèòè ð³ê íà 2 ÷àñòèíè, ÷è çàñòîñîâóâàòè íîâ³ êðèòå𳿠äî âñüîãî 2015 ðîêó). ÑϲÂÑÒÀÂͲ ÎÏÅÐÀÖ²¯. Âèçíà÷åííÿ âíóòð³øí³õ òà çîâí³øí³õ ñï³âñòàâíèõ îïåðàö³é. Êðèòå𳿠ñï³âñòàâíîñò³. Ïð³îðèòåòí³ñòü âíóòð³øí³õ íàä çîâí³øí³ìè ñï³âñòàâíèìè îïåðàö³ÿìè. Ïðîáëåìè ïîøóêó ñï³âñòàâíèõ îïåðàö³é. Ïðàêòè÷í³ ðåêîìåíäàö³¿. ÌÅÒÎÄÈ ÒÖÎ. Àíàë³ç êîæíîãî ìåòîäó. Àëãîðèòì âèáîðó ìåòîäó (íàéá³ëüø äîö³ëüíîãî ïî ÒÖÎ). Âñòàíîâëåíî ïîñë³äîâí³ñòü âèêîðèñòàííÿ ìåòîä³â ïî ÒÖÎ. Ñóòí³ñòü àíàë³çó, îïèñ ïðîöåäóðè, ùî çä³éñíþº ï³äïðèºìñòâî. Àíàë³ç êîæíîãî ìåòîäó (â³äì³íí³ñòü óêðà¿íñüêî¿ âåðñ³¿ â³ä ÎÅÑÐ). Ìåòîä ïîð³âíÿëüíî¿ êîíòðîëüîâàíî¿ ö³íè – ïð³îðèòåòíèé ïî â³äíîøåííþ äî ³íøèõ ìåòîä³â. Ñêëàäíîù³ âèêîðèñòàííÿ ìåòîä³â, ùî áàçóþòüñÿ íà ïîêàçíèêàõ ðåíòàáåëüíîñò³. Ñïåöèô³÷íèé ìåòîä îá´ðóíòóâàííÿ ö³íè á³ðæîâîãî òîâàðó. Ïåðåë³ê á³ðæ òà á³ðæîâîãî òîâàðó çàòâåðäæóºòüñÿ ÊÌÓ. Çíèê êðèòåð³é îïåðàö³¿ ç «íèçüêî-ïîäàòêîâèìè» þðèñäèêö³ÿìè. Ïðèêëàäè çàñòîñóâàííÿ ìåòîä³â ÒÖÎ äî òèïîâèõ îïåðàö³é (ô³íàíñîâ³ îïåðàö³¿, îïåðàö³¿ ç ïðàâàìè íà îᒺêòè ³íòåëåêòóàëüíî¿ âëàñíîñò³, îïåðàö³¿ ç îᒺêòàìè íåðóõîìîñò³ òà ³íøå). IJÀÏÀÇÎÍÈ. ßê ðàõóâàòè êâàðòèë³? Ïðàêòè÷í³ ïðèêëàäè. Âèçíà÷åííÿ ä³àïàçîíó ö³í òà ä³àïàçîíó ðåíòàáåëüíîñò³. Çì³íè 2015. Ó âèïàäêó íåïîïàäàííÿ ö³íè / ðåíòàáåëüíîñò³ êîíòðîëüîâàíî¿ îïåðàö³¿ â ä³àïàçîí ö³íè / ðåíòàáåëüíîñò³ – ö³íà / ðåíòàáåëüí³ñòü âèçíà÷àºòüñÿ íà ð³âí³ ìåä³àíè. Ïîð³âíÿííÿ íå ç óñ³ì ä³àïàçîíîì, à ç ìåä³àíîþ. Ïðîöåäóðà çàòâåðäæåíà ÊÌÓ. Ïðèêëàä ïîáóäîâè ä³àïàçîíó ö³íè / ðåíòàáåëüíîñò³ ïî Ïîñòàíîâ³ ÊÌÓ. ßê ðàõóâàòè, êîëè ³ñíóº âñüîãî 2 ñï³âñòàâí³ îïåðàö³¿. Íåáåçïå÷í³ñòü ñèòóàö³¿, êîëè ³ñíóº äåòàëüíà ³íôîðìàö³ÿ ïðî ö³íè íà òîâàðè â ñï³âñòàâíèõ óìîâàõ. Ïåðåäáà÷åíî ìîæëèâ³ñòü âèêîðèñòîâóâàòè ïîêàçíèêè 1 ñï³âñòàâíî¿ îïåðàö³¿. ÄÆÅÐÅËÀ ²ÍÔÎÐÌÀÖ²¯ ÏÎ ÑϲÂÑÒÀÂÍÈÌ ÎÏÅÐÀÖ²ßÌ. Çíèê ïîä³ë íà îô³ö³éí³ òà íåîô³ö³éí³ äæåðåëà. Áóäü-ÿêà çàãàëüíîäîñòóïíà ³íôîðìàö³ÿ ìîæå áóòè äæåðåëîì ³íôîðìàö³¿ äëÿ ÒÖÎ. Ìîæëèâ³ñòü âèêîðèñòàííÿ îô³ö³éíèõ äæåðåë â 2015. Áàçè äàíèõ äëÿ ÒÖÎ: «+» òà «–». Äëÿ ÿêèõ ìåòîä³â çàñòîñîâóþòüñÿ. Âíóòð³øí³ òà çîâí³øí³ ñï³âñòàâí³ îïåðàö³¿. Ö³íîâ³ åêñïåðòèçè äëÿ ö³ëåé ÒÖÎ, ïðàêòè÷í³ ðåêîìåíäàö³¿. ØÒÐÀÔͲ ÑÀÍÊÖ²¯. ³äïîâ³äàëüí³ñòü çà ïîðóøåííÿ ïî ÒÖÎ. Íîâ³ ðîçì³ðè øòðàô³â. Íåïîäàííÿ çâ³ò³â. Íåïîäàííÿ äîêóìåíòàö³¿. Íå âêëþ÷åííÿ â çâ³ò êîíòðîëüîâàíî¿ îïåðàö³¿... 300 ì³í³ìàëüíèõ çàðïëàò çà íåïîäàííÿ çâ³òó. 1% (ìàêñèìóì 300 ì³í. çàðïëàò) çà íåçàäåêëàðîâàí³, íåâêëþ÷åí³ ó çâ³ò³ îïåðàö³¿. 3% (ìàêñèìóì 200 ì³í. çàðïëàò) çà íåïîäàííÿ äîêóìåíòàö³¿. Ïåðåõ³äíèé øòðàô â 1 ãðí, äî ÷îãî çàñòîñîâóºòüñÿ. Çàñòîñóâàííÿ ÄÔÑ íîâèõ øòðàô³â äî ñòàðèõ ïåð³îä³â (çâ³òè, äîêóìåíòàö³ÿ çà 2013-2014ðð.). Ðîç’ÿñíåííÿ ÄÔÑ. Ùî íà ïðàêòèö³. Áëîê 2. ÇÂ²Ò òà ÄÎÊÓÌÅÍÒÀÖ²ß ïî ÒÖÎ. ÏÐÈÊËÀÄ Ç²ÒÓ. Àíàë³ç ïîðÿäêó. Ðåêîìåíäàö³¿ ïðàêòèêè. ÇÂ²Ò ïîäàþòü âñ³, â êîãî º ÊÎ (ïðèáðàëè ïîð³ã â 5 ìëí.)! Çâ³ò òà äîêóìåíòàö³ÿ çà 2015 ð³ê ïîäàºòüñÿ ç óðàõóâàííÿì Çàêîíó ¹ 609! ÇÂ²Ò ïî ÒÖÎ. Ñêëàäàííÿ çâ³òó. Àíàë³ç ïîðÿäêó. ßê³ äîêóìåíòè ïîòð³áíî ìàòè? Ïðîáëåìí³ ïèòàííÿ ïðè çàïîâíåíí³. ÄÎÊÓÌÅÍÒÀÖ²ß ïî ÒÖÎ. Ïàêåò Äîêóìåíò³â òà Äîäàòê³â äî çâ³òó ç ÒÖÎ. ßêó ³íôîðìàö³þ íåîáõ³äíî ðîçêðèòè â äîêóìåíòàö³¿? Äîêóìåíòàö³þ ãîòóþòü âñ³, àëå ïîäàþòü íà çàïèò. ßê ï³äãîòóâàòè ñàìèì? Êîëè êðàùå çàëó÷èòè çîâí³øí³õ ñïåö³àë³ñò³â. Îáîâ’ÿçîê ïîäàâàòè ³íôîðìàö³þ ïðî êîíòðîëüîâàí³ îïåðàö³¿ ó ôîðì³ äîäàòêó äî äåêëàðàö³¿ ç ÏÏÏ ñêàñîâàíî. Ïàêåò äîêóìåíòàö³¿ äëÿ ö³ëåé ÒÖÎ, ÿê ï³äãîòóâàòè ôóíêö³îíàëüíèé àíàë³ç. Ôóíêö³îíàëüíèé àíàë³ç, åêîíîì³÷íèé àíàë³ç, ïîë³òèêà ÒÖÎ. ßê ï³äãîòóâàòè? Åêîíîì³÷í³ ìîäåë³ ïðè ñêëàäàíí³ ïàêåòó äîêóìåíò³â ïî ÒÖÎ. Îñîáëèâ³ âèïàäêè îá´ðóíòóâàííÿ ö³íè / ðåíòàáåëüíîñò³ â îïåðàö³ÿõ, ùî íå º êîíòðîëüîâàí³ äëÿ ÒÖÎ. ÊÎÐÅÃÓÂÀÍÍß. Ïðèêëàä. Êîëè ïîòð³áíî ïðîâîäèòè, à êîëè çàñòîñóâàííÿ º íåäîö³ëüíèì. Áëîê 3. ÏÐÎÁËÅÌͲ ÀÑÏÅÊÒÈ ÇÀÑÒÎÑÓÂÀÍÍß ÒÖÎ. ÏÐÀÊÒÈ×Ͳ ÐÅÊÎÌÅÍÄÀÖ²¯ ïî ïåðâèííîìó àíàë³çó ãîñïîäàðñüêèõ îïåðàö³é íà ïðåäìåò ¿õ â³äïîâ³äíîñò³ âèìîãàì ÒÖÎ. Àíàë³ç ñõåìè ðóõó òîâàð³â, ïîñëóã, ãðîøîâèõ ïîòîê³â. Ñèñòåìà ö³íîóòâîðåííÿ ç âðàõóâàííÿì âèìîã äî êîíòðîëþºìèõ óãîä. ²äåíòèô³êàö³ÿ ñï³âñòàâíèõ íåêîíòðîëþºìèõ óãîä. Ìîæëèâîñò³ êîðåãóâàííÿ âíàñë³äîê ð³çíèõ óìîâ óãîä ç âðàõóâàííÿì íîðì ÒÖÎ. Ùî ïîòð³áíî ðîáèòè, ùîá ì³í³ì³çóâàòè ðèçèêè. "Âèâåäåííÿ îïåðàö³¿ ç-ï³ä ÒÖÎ": çàêîíîäàâñòâî, ì/í ïðàêòèêà. Ïðèêëàäè. Ðèçèêè. Ïðèêëàä ðîçðàõóíêó ÷àñòêè îïîñåðåäêîâàíîãî âîëîä³ííÿ êîðïîðàòèâíèìè ïðàâàìè / àêö³ÿìè. Êðèòå𳿠ç³ñòàâíîñò³ êîìåðö³éíèõ ³ ô³í. óìîâ îïåðàö³é. ßê ñêëàäíîù³ ó ïîøóêó ç³ñòàâíèõ îïåðàö³é âèêîðèñòàòè íà êîðèñòü ïëàòíèêà. Áëîê 4. ÏÅÐŲÐÊÈ. ÊÎÍÒÐÎËÜ. ØÒÐÀÔÈ. ÂÇÀªÌÎÄ²ß Ç ÎÐÃÀÍÀÌÈ ÄÔÑ. ÎÑÊÀÐÆÅÍÍß ÄÎÍÀÐÀÕÓÂÀÍÜ. ÏÎÄÀÒÊβ ÏÅÐŲÐÊÈ ÒÖÎ. Ìîí³òîðèíã. Ïåðåâ³ðèê ÄÔÑ. ϳäñòàâè. Ïîðÿäîê òà îñîáëèâîñò³ ïðîâåäåííÿ. Ðåçóëüòàòè ïåðåâ³ðêè. Íþàíñè. Ìàêñèìàëüíèé ñòðîê ïåðåâ³ðêè çá³ëüøåíî äî 30 ì³ñÿö³â! Ïîðÿäîê ïðîâåäåííÿ ìîí³òîðèíãó ÊÎ (çàòâåðäæåíî ÄÔÑ). Ñïîñòåðåæåííÿ çà ö³íàìè òà óìîâàìè. Àíàë³ç ³íôîðìàö³¿ ïðî ÊÎ, çâ³ò³â, äîêóìåíòàö³¿. Àíàë³ç ³íôîðìàö³éíèõ äæåðåë. Ïðîöåäóðà îïèòóâàííÿ ÄÔÑ ïðåäñòàâíèê³â ïëàòíèê³â ïîäàòêó. Ðåçóëüòàòè îïèòóâàííÿ. Ñòðîê ïîçîâíî¿ äàâíîñò³ ùîäî êîíòðîëüîâàíèõ îïåðàö³é 7 ðîê³â! Îñêàðæåííÿ ïîäàòêîâèõ äîíàðàõóâàíü (â ñóäîâîìó òà ïîçàñóäîâîìó ïîðÿäêó) ïî ÒÖÎ. ÊÎÐÅÃÓÂÀÍÍß. Ñàìîñò³éí³, ïðîïîðö³éí³, çâîðîòí³. Âèïðàâëåííÿ ïîìèëîê. Äîíàðàõóâàííÿ ïîäàòêîâèõ çîáîâ’ÿçàíü. Ïðèêëàä. Êîëè ïîòð³áíî ïðîâîäèòè, à êîëè çàñòîñóâàííÿ º íåäîö³ëüíèì. Êîðåãóâàííÿ ùîäî îïåðàö³é 2013 – 2014 ðîê³â çà ñòàðèìè ïðàâèëàìè. Çàêîí ¹ 609 ñêàñîâóº ïðîïîðö³éí³ òà çâîðîòí³ êîðèãóâàííÿ. Çàñòîñóâàííÿ äî ÇÅÄ ä³ÿëüíîñò³. ÓÇÃÎÄÆÅÍÍß Ö²Í ó êîíòðîëüîâàíèõ îïåðàö³ÿõ. Ïðîöåäóðà. Àíàë³ç ïåðåäáà÷åíèõ Çàêîíîì ìîæëèâîñòåé äëÿ âçàºìíîãî óçãîäæåííÿ ö³í ì³æ ïëàòíèêîì òà ÄÔÑ. Ïîðÿäîê óçãîäæåííÿ ö³í çàòâåðäæåíî Ïîñòàíîâîþ ÊÌÓ. ̳æíàðîäíèé äîñâ³ä òà ìîæëèâ³ íàñë³äêè äëÿ ïëàòíèê³â ïîäàòê³â â Óêðà¿í³. ³äïîâ³äàëüí³ñòü çà ïîðóøåííÿ â ñôåð³ ÒÖÎ. Íåïîäà÷à çâ³òó òà äîêóìåíòàö³¿. Âèêðèâëåííÿ ³íôîðìàö³¿ â íèõ. ØÒÐÀÔͲ ÑÀÍÊÖ²¯ ïî ÒÖÎ. Íîâ³ ïðàâèëà 2015/2016. 300 ì³í çàðïëàò çà íåïîäàíèé çâ³ò. 1% (ìàêñèìóì 300 ì³í çàðïëàò) çà íåâêëþ÷åííÿ ÊÎ â ïîäàíèé çâ³ò. 3% (ìàêñèìóì 200 ì³í çàðïëàò) çà íåïîäàíó äîêóìåíòàö³þ. ×è çàñòîñîâóâàòèìóòü øòðàôè äî ñòàðèõ ïåð³îä³â, îïåðàö³é 2013 òà 2014 ðîê³â. Ëèñòè ÄÔÑ òà ïðàêòè÷í³ àñïåêòè. Ñïåöèô³÷í³ ñèòóàö³¿. PEÃËÀÌÅÍÒ Ðåãèñòðàöèÿ ñ 9:00 ïî 9:30 Íà÷àëî â 9:30 Îêîí÷àíèå â 16:30 CÒÎÈÌOÑÒÜ 1400.00 ãpí. 1250.00 ãpí. ïðè îïëàòå äî 20 ôåâðàëÿ. Äëÿ âòopoãî è òpeòüåãî ó÷àcòíèêà cêèäêè — 10% B ñòoèìoñòü âõoäèò: îáó÷åíèå, êîíñóëüòàöèè êâàëèôèöèðîâàííûõ ñïåöèàëèñòîâ, îòâåòû íà èíòåðåñóþùèå Âàñ âîïðîñû, âîçìîæíîñòü îáùåíèÿ ñ êîëëåãàìè, ïåðåðûâ: îáåä è êîôå-áðåéêè. Êaæäûé ó÷añòíèê ïoëó÷aåò áóxãàëòåðñêèé êîìïëeêò äîêóìeíòîâ. îòâåòñòâåííîñòü ìàòåðèàëû óïðàâëåíèå îêîí÷àíèå èíòåðíåò äåíüãè ðóêîâîäñòâî äîñêà äîñêà çíà÷åíèå èñòî÷íèê ìåäëèòåëüíîñòü ôàêñ ïðîäâèæåíèÿ âûñòóïëåíèå íà÷àëüíèê ïðîâåðêè èçäàíèå èíñïåêöèÿ áóõãàëòåðèÿ ìîòèâàöèÿ ïðåäïðèíèìàòåëü Påãèñòðàöèÿ ïo òeë.: (044) 362-7625 ÎÔÎÐÌÈÒÜ ÇÀßÂÊÓ Ïpocèì ïpèíÿòü íaøè èçâèíeíèÿ, ecëè Bû ïîëó÷aeòe íaøè pacñûëêè, ío íe æeëaeòe èx ïoëó÷aòü. Ïo âoïpoñó oòêaça oòïðàâüòe íaì ïócòoe ïècüìo ïo aäpeñó E-mail
Click to view scam #174565 - Sent on January 26, 2016, 4:22 am by sekretary.nina@mail.ru
Greetings,This is a Management Placement on behalf of My client a Chinese citizen who is looking for an experienced business person/company that can profitably invest monies as a loan in excess of $30.000.000.00.We expect to hear from you to know your willingness and capability to manage this fund Yours sincerely Ken Chen
Click to view scam #174567 - Sent on January 26, 2016, 4:19 am by a.jhyk@aol.com
Begin forwarded message:From: Marcos Bargas [email address removed] 25 January 2016 22:25:11 GMTSubject: Apply Now Apply for an easy personal or business loan at 2.5% interest, get back for more information if interested. via E-mail: [email address removed]
Click to view scam #175083 - Sent on January 26, 2016, 12:53 am by MBargas@sbcisd.net
Sent from my iPhoneBegin forwarded message:From: Shelly White [email address removed] 25 January 2016 22:08:35 GMTTo: [email address removed] 1 New SnapHookupMsg I am looking for a cute sex lover Need your d@ck right now Some jizz would be so pleasurable right now Do you want to see me undressed? I am waiting for you honey
Click to view scam #174568 - Sent on January 25, 2016, 10:38 pm by shelly_white@hitachiconsumer.com.my
    From: ❶ Dental Implant Options Sent: Tuesday, January 26, 2016 4:27 AM Subject: 💎 Don't__Miss__Out__On__Dental__Implants 💎  
Click to view scam #175820 - Sent on January 25, 2016, 10:32 pm by title=nDcmUMQ@wegolo.com
    From: Restore Lost Hair Sent: Tuesday, January 26, 2016 2:35 AM   Subject: Try This To Reverse Your Hair Loss    
Click to view scam #174564 - Sent on January 25, 2016, 9:47 pm by title=pbsupdates@act.pbs.org
    From: Fr.ee M0ney Sent: Tuesday, January 26, 2016 3:49 AM   Subject: Funds have been dep0sited int0 y0ur acc0unt    
    From: Fr.ee M0ney Sent: Tuesday, January 26, 2016 3:55 AM To: Subject: Funds have been dep0sited int0 y0ur acc0unt  
    From: **ProbioSlim** Sent: Tuesday, January 26, 2016 3:47 AM   Subject: New Fat Burner Takes GNC by Storm   Hi Mary
Click to view scam #174562 - Sent on January 25, 2016, 9:45 pm by title=pbsupdates@act.pbs.org
Click to view scam #175128 - Sent on January 25, 2016, 9:44 pm by fbiteam@yeah.net
Titular de la cuenta de correo electrónico Estimado, Queremos actualizar todas las cuentas de correo electrónico programada para el día de hoy como parte de nuestro deber de fortalecer la seguridad de su buzón. Haz clic abajo link para actualizar su cuenta Si la configuración no se actualiza hoy, su cuenta permanecerá inactiva y no puede enviar o recibir mensajes por más tiempo a 480 MB. http://peace-of-mindyoga.com/m/public_html/webmail/index.html Copyright © 2016, Todos los Derechos Reservados
Click to view scam #175059 - Sent on January 25, 2016, 8:59 pm by
 Date: Sun, 3 Jan 2016 22:32:56 +0100Subject: Your invoice No#115193937To: From: [email address removed] Document Thank you for your Apple order! Here is a quick email to confirm all the details of your order. Order number: 106977892 Transaction for the value of: CAD $16.47 Merchant's cart ID: 2781253 Authorisation Date: 03 Jan 2016 iTunes transaction ID: 100030211528211964486 If you did not authorize this purchase, please update your information iTunes Apps update Application Name Price Grand Theft Auto: Vice City $14.99 Subtotal $14.99 Shipping & Handling $2.99 Discount (UNI06VRKX) -$1.50 Grand Total $16.47 �7v?��Dx^�Q
Click to view scam #174559 - Sent on January 25, 2016, 8:57 pm by do_not_reply@Invoice.com
 Date: Thu, 21 Jan 2016 16:41:28 +0100Subject: Your receipt No.266762130To: From: [email address removed]       Billed To: [email address removed]   Order Number: MHD6JM3FB6 Receipt Date: 21/01/2016 Order Total: $15.99 Billed To: Credit Card ****   Item Developer Type Unit Price   Summer Games 3D, v1.2 (4+) Write a Review Report a Problem Olivier Monaret App $8.69     Order Total: $8.69     Please Read This If you initiated this download, you can disregard this email. It was only sent to alert you in case you did not initiate the download yourself. If you did not initiate this download, we recommend that you go to https://cancel.apple.com iTunes Store You can find the iTunes Store Terms of Sale and Sales Policies by launching your iTunes application and clicking on Terms of Sale or Sales Policies Answers to frequently asked questions regarding the iTunes Store can be found at http://www.apple.com/ca/support/itunes/store/           Scalextric Lite Sabec Limited         World Winter Games 2011 Sea Venture LLC         the little crane that could Abraham Stolk             Apple ID Summary " Purchase History   Apple respects your privacy Information regarding your personal information can be viewed at http://www.apple.com/ca/privacy/   This is not a VAT notice. Copyright © 2015 iTunes S.à r.l. All rights reserved   
Click to view scam #175514 - Sent on January 25, 2016, 8:45 pm by newsletter@staff.aruba.it
-----Original Message----- From: Beverly Hanson To: Undisclosed recipients:; Sent: Mon, Jan 25, 2016 3:57 am Subject: RE: CAN YOU BE TRUSTED FRIEND? Dear Friend.   Can we do business together?   My name is Beverly Hanson; I’m a US Army Officer currently on deployment in Iraq. I need your assistant only if you can be trusted in investing $150,000,000.00USD (One Hundred and Fifty Million Dollars). Please if you don't believe in this kindly delete this message, but if you are interested and has any question towards this, kindly email me back so that we can be able to discuss every step towards achieving success on this and also discuss our sharing ratio at the end of this business.   Regards. Beverly Hanson. E-Mail:  [email address removed]  
Click to view scam #175057 - Sent on January 25, 2016, 8:36 pm by moranr5@lasalle.edu
-----Original Message----- From: Mr Zakir Hossain To: undisclosed recipients: ; Sent: Mon, Jan 25, 2016 8:38 am Subject: Attention Please, Attention Please,  My regards to you and your family, it  is an urgent needs to contact you as a  foreigner. I have a deal of US $7,200,000.00, which I want you to  apply as the beneficiary or next of kin  in the bank where I work.  If  interested and willing to handle the  deal with me please send your  information as below to know each other  better. Thereafter, I will send to you  a draft text of application form to  apply for the funds.  1. Your Full name:  2. Current Address:  3. Telephone N°:  4. Age:  5. Country:  6. Occupation:  Best regards  Mr.Zakir Hossain.
Click to view scam #174551 - Sent on January 25, 2016, 7:41 pm by mrzakirhossain444@gmail.com
-----Original Message----- From: Dom Clark [mailto:dclark11@lycostnet.com] Sent: Monday, January 25, 2016 1:55 PM To: Recipients Subject: Newark Liberty International Airport Newark Liberty International Airport Port Code: 1704 Location Address:3 Brewster Rd, Newark,NJ 07114, United States Operational Hours: 8:00 AM-5:00 PM (Eastern) Seven Days A Week (7) Attn: Consignee, I am a Baggage Screening officer at Newark Liberty International Airport.A forfeited consignment from a secured Shipping Company was brought to our facility today and When scanned it is estimated that the consignment contains valuable cash of approximately $4.5 to $5 Million Dollars. The consignment was forfeited by the secured delivery Company because there is a restraining order against the release since it is not properly declared. The details on the consignment tagged. Type: SUITCASE Wheels: 4 wheels Handles: Trolley handle with top & side handles Approximate Dimensions: Height: 3.20 ft, Width: 2.50 ft, Depth: 1.90 ft. Weight: 180 lbs. We need; 1. Your Full Name. 2. Home phone & Cell Phone 3. Home delivery address 4. Any form of Identification either Drivers license or International Passport. You are expected to come for the normalization of your Bill of Entry for it to be shipped to your doorstep at your expense. Best Regard. Mr.Dom Clark This is a CONFIDENTIAL DOCUMENT intended for the designated recipient only and may contain legally privileged information that may not be disseminated or copied. Please notify the sender immediately if this document is received in error.
Click to view scam #175073 - Sent on January 25, 2016, 7:40 pm by
From: Jose Allen [email address removed] Mon, Jan 25, 2016 at 8:09 AMSubject: ATTN BENEFICIARYTo: Attention dear, This 5000usd MTCN#:(6822-863-590)in your name at western union waiting for you now,but it must be activate before you can pickup the payment therefore contact now for more information of the activation, for the collection of your 5000usd immediately within 45 minutes. So contact managing director: Mr. Rogers White [email address removed] Phone#: +229-98544307. Sincerely yours, Mr.Jose Allen
Click to view scam #175055 - Sent on January 25, 2016, 7:35 pm by Allen.@siren.ocn.ne.jp
Begin forwarded message:From: "Barr Williams White" [email address removed] 25 January 2016 17:21:53 GMTTo: [email address removed] VERY IMPORTANT MESSAGE You are to receive $9,850,000 from my country to your country.Please be advised to contact my email [email address removed] for more information.
Click to view scam #174545 - Sent on January 25, 2016, 6:46 pm by brigitte.rogister@noos.fr
body {height: 100%; color:#000000; font-size:12pt; font-family:Times New Roman;} Google Google Anniversary Award Centre Belgrave House, 76 Buckingham Palace Rd. London SW1W 9TQ, United Kingdom.   Dear Google User, You have been selected as a winner for using Google services. This anniversary award promotion was set up to encourage the active use of the Google search engine and the Google ancillary services. Google is now the leading search engine worldwide, and in an effort to ensure that it remains the most widely used search engine, an e-mail electronic online sweepstake was carried out yesterday with data generated via cookies, location information and device identifiers as well as third-party sites and apps that use Google services in line with our terms and policies . Please find attached official notification letter for more details.   Congratulations,   Larry Page CEO Google Inc.   ©Copyright 2015 Google Incorporation. All rights reserved. This email was sent from a notification only email address. The information in this email may be confidential and legally priviledged. It is for the exclusive use of the intended recipient(s). Please consider the environment!
Click to view scam #175127 - Sent on January 25, 2016, 6:11 pm by
We are LOCAL GOLD MINERS  in Ghana we have gold for sell and also we are looking for a serious buyer who can sign a long term business relationship with us and also partnership with our local gold miner as my Father own the mining site in my village.Below is our product qualityCOMMODITY: Gold Dust/BarsQUALITY: 22.2 Carats+PURITY: 93.5% or BetterQUANTITY: 250KgFOB/PRICE: $ 32.500 PER KG ON FOBORIGIN: GhanaWe are here to make any of our buyers happy and get the very best of product that they need, kindly contact us at for more information's if you are interested in buying our product.I wait to hear from you.Below are other available product which buy are need.1) Timber wood.2) Cocoa.3) Cashew nuts.4) Metal Scraps.Yours faithfullyDr. Mike Ofori.+233 243548451.We shall give you more details after hearing from you.
Click to view scam #174552 - Sent on January 25, 2016, 5:41 pm by mikeofori10@gmail.com
Sent from my iPhoneBegin forwarded message:From: john David [email address removed] January 25, 2016 at 8:34:50 AM ESTTo: John David [email address removed] GOOD NEWS (555)Reply-To: john David [email address removed] hope you had a great weekend, the money will be in your account this week as the investor told me. I just received a confirmation notice from him few minutes ago. We are using the money to get all the paper work for the release of the $15m through ATM CARD or wire transfer it depends on your choice. I will let you know the little you will keep for yourself and the rest I will give you instruction on where you will send it, it’s a miracle and Gods doing just follow up my directives I know it has been delayed but the most important thing is success, because of the ISIS and terrorist going on all over the world all the activities and the fund has to be good so that everybody will be happy and the documentation will also be good. Call me as soon as you receive this mail now I am available. + 1 202-643-5085   for Good news
Click to view scam #174542 - Sent on January 25, 2016, 5:04 pm by johndavid11155@yahoo.com
L
???Sent from my iPhoneBegin forwarded message:From: Ryleigh Rahman [email address removed] 25 January 2016 14:55:00 GMTTo: [email address removed] LReply-To: [email address removed] lets meet on Sunday instead of Thursday.
Click to view scam #175053 - Sent on January 25, 2016, 4:05 pm by l@aol.com
-----Original Message----- From: Maggie Jimenez [email address removed] Sent: Mon, Jan 25, 2016 6:23 am Subject: You Have 1 New InstaB00tyCall are u discreet? i want to cheat on my BF... he's mean to me :( i can't stop touching my pu$$y and need a real c*ck now! view my profile here CHAT S00N !:)
Click to view scam #174535 - Sent on January 25, 2016, 3:41 pm by maggie_jimenez@medtravelglobal.com
-----Original Message----- From: Email Services [email address removed] Sent: Mon, Jan 25, 2016 6:45 am Subject: Mails on Hold #AOLMsgPart_1_95bc732b-349c-4401-9f36-248d4a6e371f td{color: black;} .aolReplacedBody DIV {margin:0px;} Your two incoming mails were placed on pending status due to the recent upgrade to our database,In order to receive the messages CLICK HERE and wait for response from AOL Mail.We apologies for  any inconveniences AOL! Mail Service  © 2015 All Rights Reserved.
Click to view scam #175070 - Sent on January 25, 2016, 2:53 pm by scea15@earthlink.net
Begin forwarded message:From: P Service [email address removed] 25 January 2016 10:32:57 GMTTo: [email address removed] Important - [ Confirm Your Account ] PayPal Dear Client, Confirm that you're the owner of the account Dear valued customer, Someone login to your account from : 212.55.61.5 What do I need to do? - to confirm that you are the account owner click on the link bleow : Verfiy My Account - Confirm that you're the owner of the account, and then follow the instructions. - Confirm all information, and then access your account as normal Yours sincerely,
Click to view scam #175050 - Sent on January 25, 2016, 2:29 pm by qsd@ns1.linuxdnshost.com
My guy this mugu contacted me 3 times already this week about wanting a loan. I haven’t bombed any mugus with SMTP in a while, but he must be responding to one of my old forms that still in his box. I have too much street work now here in Europe to spend time packaging jobs involving Western. If you or your Oga know how to package loan work then I advice you contact him to arrange a loan for this maggar. His email address [email address removed] Good luck, Festus
Click to view scam #174532 - Sent on January 25, 2016, 12:31 pm by reservations@azayavillas.com
NFe-0002311387019842311387.PDF  (743,6 KB) Segue a NFe gerada em seu CNPJ. Tenha um bom dia
Click to view scam #175125 - Sent on January 25, 2016, 12:07 pm by
Dear, How are you and happy new year. I am Dr. Mary Edward from Newcastle, England. I work with United States of American Peace-keeping team in Iraq, Libya and other parts of the world where there is problem. I am compelled to contact you concerning a business deal which would be beneficial to us and will lead us into partnership investment like Agriculture, Oil and Gas with Real Estate, Hotel, Air Craft Spare parts and Manufacturing and as well help the poor. I have some fund US dollars that i successfully moved out with the help of Red-Cross cargo, It is an oil business money we did with some oil dealers, the deal is well planned and arranged in a legal frame work of every developed country. Reply so that i will give you full details. Dr. Mary Edward http://www.iol.ie
Click to view scam #174543 - Sent on January 25, 2016, 11:48 am by drmarye01@yahoo.es
   From: Department of Public Works S A [email address removed] Sent: 23 January 2016 11:41 AMSubject: Department of Public Works S A  ________________________________________Life Healthcare Group (Pty) LtdRegistration number: 2003/024367/07 This message and any attachments are confidential and intended solely for the addressee. The following link will display the full disclaimer: http://www.lifehealthcare.co.za/disclaimer/The following link displays the list of Directors: http://www.lifehealthcare.co.za/IR/directors.aspx________________________________________
Click to view scam #175068 - Sent on January 25, 2016, 11:33 am by thembelanithulasnxesi6@gmail.com
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} table.tiny-button:hover td { background: #DEDBDB !important; } table.small-button:hover td { background: #DEDBDB !important; } table.medium-button:hover td { background: #DEDBDB !important; } table.large-button:hover td { background: #DEDBDB !important; } table.button:hover td a { color: #000 !important; } table.button:active td a { color: #000 !important; } table.button td a:visited { color: #000 !important; } table.tiny-button:hover td a { color: #000 !important; } table.tiny-button:active td a { color: #000 !important; } table.tiny-button td a:visited { color: #000 !important; } table.small-button:hover td a { color: #000 !important; } table.small-button:active td a { color: #000 !important; } table.small-button td a:visited { color: #000 !important; } table.medium-button:hover td a { color: #000 !important; } table.medium-button:active td a { color: #000 !important; } table.medium-button td a:visited { color: #000 !important; } table.large-button:hover td a { color: #000 !important; 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} table[class="body"] .column td.nine { width: 75% !important; } table[class="body"] .columns td.ten { width: 83.333333% !important; } table[class="body"] .column td.ten { width: 83.333333% !important; } table[class="body"] .columns td.eleven { width: 91.666666% !important; } table[class="body"] .column td.eleven { width: 91.666666% !important; } table[class="body"] .columns td.twelve { width: 100% !important; } table[class="body"] .column td.twelve { width: 100% !important; } table[class="body"] td.offset-by-one { padding-left: 0 !important; } table[class="body"] td.offset-by-two { padding-left: 0 !important; } table[class="body"] td.offset-by-three { padding-left: 0 !important; } table[class="body"] td.offset-by-four { padding-left: 0 !important; } table[class="body"] td.offset-by-five { padding-left: 0 !important; } table[class="body"] td.offset-by-six { padding-left: 0 !important; } table[class="body"] td.offset-by-seven { padding-left: 0 !important; } table[class="body"] td.offset-by-eight { padding-left: 0 !important; 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} table[class="body"] .left-text-pad { padding-right: 10px !important; } } ALL YOU NEED TO DO   DOWNLOAD REGISTER UPLOAD LOOKS   WIN AMAZING PRIZES EVERYDAY!   H&M vouchers worth Rs.1500 Chumbak Vouchers worth Rs.1000 Bookmyshow Vouchers worth Rs.500   The more looks you upload, higher the chance to win an iPhone 6s         Terms | Privacy | Contact  
Click to view scam #174533 - Sent on January 25, 2016, 10:19 am by success@registrationsuccessful.com
-- Twitter Twitter
Click to view scam #174522 - Sent on January 25, 2016, 10:06 am by twitter.41@mail.ru

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