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Dear Sir, Please Find Attached Inquiry the price of your Products and Send us your best price to Proceed Further. Thanks & Best Regards  East Palaces East Palaces Co. Tel: +974 44692498-91Fax: +974 44,692,491Po No: 23532 Doha , Qatar Website: www.eastpalaces.com
Click to view scam #181459 - Sent on March 10, 2016, 1:05 pm by lone9_dhl@outlook.com
I'm a banker and I want us to discuss about a project that will be of benefit to both of us. You will get 40% of the fund and 60% for me. Reply for details. James  
Click to view scam #181455 - Sent on March 10, 2016, 12:57 pm by james.parks7@aol.co.uk
Re:
http://interfacetreinamentos.com.br/trust.php?Miriamphillip883@yahoo.com Miriamphillip883@yahoo.comSent from my iPhone
Click to view scam #181450 - Sent on March 10, 2016, 12:54 pm by miriamphillip883@raumbox.at
-- My name is Morin , I live here in Dakar, Senegal currently. I am writing this letter to you because I have been in search of someone who can assist me on this project, so when I saw your name I decided to contact you for this opportunity and hope we can work together. Get back to me as soon as possible. Thanks
Click to view scam #181453 - Sent on March 10, 2016, 12:52 pm by georgedjan233@gmail.com
Hello dear friend,My name is Flora Smith  28 years old single lady Canadian citizen,I wish to inquire of your services to be my foreign partner / investor and support me transfer and manage my funds by investing in a profit making ventures like buying of company shares,Real Estate Investment Trust funds and Gold Jewels.I have a reasonable sum that I inherited from my  father Mr.Silas Smith, which I would like you to help me invest in your country with due respect,Once you indicate interest to assist me I will send to you all the documents related,that you may need to see as an evidence that this transaction is 100% free risk including my international passport.Please reply to me as soon as you read this message so that I can know how to proceed.Best regards.Miss Flora SmithNote:below are the major reasons for contacting you.(1) To provide a new empty bank account which this money would be transfer. if you dont want us to use your personal account .(2) To serve as a guardian of this fund since bank insist that their agreement with my father was that i provide a foriegn partner before releasing the fund.(3) To make arrangement for me to come over to your country to further my education and to secure a resident permit in your country. 
Click to view scam #181449 - Sent on March 10, 2016, 12:28 pm by florasmith060@gmail.com
Click to view scam #183616 - Sent on March 10, 2016, 12:23 pm by
Click to view scam #181444 - Sent on March 10, 2016, 11:59 am by @
From: Grierson, Ian Sent: 10 March 2016 10:28 Subject: Yours Congratulation! You have been picked for a $750,000:00 USD Donation  By Mr, Tom Cathy Rea, Please Contact Him Now For More Info On How To Claim You Prize Using The Below Email ( tom_rea12@outlook.com )
Click to view scam #181441 - Sent on March 10, 2016, 11:56 am by I.Grierson@liverpool.ac.uk
Online Conforme contato telefonico, segue em anexo o boleto bancario para pagamento referente ao debito do CONTRATO 0000541342730. Obs: Para facilitar o pagamento foi gerado um novo boleto pela "Caixa Economica Federal". Assim que realizar o pagamento, favor encaminhar o comprovante para solicitacao da baixa do debito no Serasa. Eduardo Mendes - Dot Assessoria de Cobrancas
Click to view scam #181438 - Sent on March 10, 2016, 11:56 am by notifica@mail.dot-assessoria.com.br
 Tu dosis de diversión diaria Las imágenes más divertidas en tu celular! Descarga la app!   Que destruyan todo, menos tu corazón.      Ver imagen     Sabes quién es?      Ver imagen     Igualdad y justicia      Ver imagen     Cuerpo y panza      Ver imagen     Aprovechando la ocasión      Ver imagen     La fuerza de la naturaleza      Ver imagen     Me gusta cuando sonríes      Ver imagen     Amor de padre      Ver imagen     Mudanza completa      Ver imagen     Comparte una vida saludable      Ver imagen          Ver más fotos  ▶    Descarga para Android ahora Descarga para iOS ahora Te enviamos las mejores fotos de la semana. ¿No quieres recibirlas más? Desuscríbete
Click to view scam #177511 - Sent on March 10, 2016, 11:40 am by noticias@winkalmail.com
Hi
Hi. i would like to introduce each an every-one an employment Opportunities at CNRL Oil company Canada, the management company of CNRL Canada is in need of foreign skill workers, you re advise to contact CNRL with your CV and international passport immediately Via email cnrlcanadacompany @gmail .com for the details of the employment and how to process immigrant visas 2016 will send to you immediately / email address is cnrlcanadacompany @gmail. com. Thanks.
Click to view scam #181433 - Sent on March 10, 2016, 11:37 am by account32@qetour.com
 GOOD DAY Sir/Madam. I am mitchell arbert, a Reputable, Legitimate & an accredited moneyLender. I loan money out to individuals in need of financial assistance.Do you have a bad credit or are you in need of money to pay bills?i want to use this medium to inform you that i render reliable beneficiaryassistance as I'll be glad to offer you a loan at 3% interest rate toreliable individuals.companies and to start up a businessServices Rendered include:*Refinance*Home Improvement*Inventor Loans*Auto Loans*Debt Consolidation*Horse Loans*Second Mortgage*Business Loans*Personal Loans*International Loans.Please write back if interested.Upon Response, you'll be mailed a Loan application form to fill. (No socialsecurity and no credit check, 100% Guaranteed!) I Look forward permitting me tobe of service to you. You can contact me via e-mail: mitchellarbertjohnloancompany@gmail.comYours SincerelyMR. mitchell
Click to view scam #181424 - Sent on March 10, 2016, 11:29 am by hazalam@mdpputeh.gov.my
From: the desk of Dr. Ernest Dodji. General Secretary, Contract Awarding Committee Address: B.P. 2764 LOME - TOGO Lome, republic of Togo Telephone: (+228) 99 57 87 19 Dearest, May I clave your indulgence to solicit for your cooperation in a mutual beneficial business opportunity which involves safeguarding funds. In a brief introduction; my name is Dr. Ernest Dodji, the General Secretary of the Contract Awarding Committee for the African Leaders with its Headquarters in Lome, republic of Togo. I got your contact during my search for a reliable, honest and a trustworthy person to assist me in the transferring of US$18,250,000. This fund was a residue of the over invoiced contract bills awarded by the Organization of the African Union (African Leaders) intentionally for the supply of hard/soft wares, pharmaceuticals/ medical equipment, light and heavy duty vehicles, apparels and other administrative/logistics during the peace keeping projects in Republic of Sudan and Democratic Republic of Congo. I arranged and over invoiced the items supplied by different companies from different countries during the crisis. It is my desire to seek the assistance of a willing foreigner to provide me with the facilities to transfer this money out of the current account. The balance is suspended in the African Leaders grand account awaiting claims from any foreign partner to receive the fund as owner of the fund. Now African Leaders are intending to pay all outstanding balance to their foreign contractors this year as the organization is winding up its activities since the aim of returning peace to the countries and the coast has been achieved. I would like you to provide me with your private telephone and fax numbers including your address. Once I receive your response, an application for claim will be sent to you to be fill out and return back to the organization for ratification and subsequent payment I await your immediate response Dr. Ernest Dodji General Secretary, Contract Awarding Committee Telephone: (+228) 99 57 87 19.
Click to view scam #181426 - Sent on March 10, 2016, 11:27 am by edodjo@gmail.com
Valued Customer,Thank you for visiting Tesco.comTo ensure that your accounts has not been violated,Access to your accounts has been blocked due to possible errors detected.Restricted accounts will not be able to receive payments, send payments or withdraw funds.View your e-Document securely, www.tescobank.comYours sincerely,Tesco Bank Team.
Click to view scam #181528 - Sent on March 10, 2016, 11:15 am by tescobank@tesco.com
Keep in step with your loved ones' needs If this email is not displayed correctly, please view online   Act before your birthday and get more cover for your money The younger you are when you take out life insurance, the more cover you'll get for your money, so it could be worth acting sooner rather than later. Dear Mr Bartlett, I recently invited you to try our cover calculator to see whether you have enough cover for your family's needs. If you feel you need more cover and have not already contacted us, here's a reminder of how Saga Term Life Insurance could help. Our cover, provided by Legal & General, is designed to help make sure your family is financially protected should you die during the term of the policy. Why buy life insurance from Saga?A little extra for you - we've negotiated a special rate for Saga customers, to ensure you're getting the best value for money we can offer Legal & General are the UK's number one term assurance provider* Saga Term Life Insurance could provide you with cover for less than you think with premiums starting from just £6 per month depending on your individual circumstances You choose the amount you want to be covered for, or the premium you want to pay. Plus you can choose how long you want the policy to last, as long as it ends before your 80th birthday. This is not a savings or investment product and has no cash value unless a valid claim is made.Get a quote or apply online today to find out what cover could cost you. Alternatively, if you would like to speak to someone, call our friendly UK based team on 0800 072 7765 stating reference EMT03. Lines are open 8am to 8pm Monday to Friday and 9am to 5pm Saturday. Yours sincerely Andrew Strong Chief Executive ?Offer available to new Saga Term Life Insurance customers who haven?t previously cancelled a policy provided by Legal & General. They will send the vouchers four months after your policy start date. Please allow time for delivery. Customers paying monthly premiums will not be eligible for vouchers if a monthly payment is missed during this time. They will cancel any policies or vouchers if they have reasonable suspicion that the offer terms are being abused. This offer is available until 31/05/2016. No cash alternative will be offered. Legal & General staff are not eligible for this offer. All terms and conditions also apply to partners or friends applying for this offer. Marks & Spencer vouchers are subject to separate terms and conditions.*Swiss Re Term & Health Watch Report 2015, based on new individual term assurance sales in 2014.   To ensure you continue to receive these emails and they appear as intended, please add our sender address to your email address book. You have received this email as you have previously provided Saga or the Acromas group of companies with your email address along with permission to contact you. If you are not the intended recipient and have received this email in error please notify the sender and delete the message from your mailbox immediately. For a complete copy of Saga's privacy policy please refer to saga.co.uk Saga Term Life Insurance is provided by Legal & General Assurance Society Limited which is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Registered in England and Wales (registered no.00166055).Saga Personal Finance is a registered trading name of Acromas Financial Services Limited (AFS), which is authorised and regulated by the Financial Conduct Authority. AFS is registered in England and Wales (registered no. 3023493). Registered office: Enbrook Park, Sandgate, Folkestone, Kent CT20 3SE. If you would like to contact us, please visit our contact us page and either send a message or call the relevant number listed. If you would like to update your email preferences or would prefer not to receive future email offers from Saga, please click here. CSE-AF0754-TLI  
Dear Sir, My name is Mr.Alexandre Collins from Eritrea lives in Dakar Senegal! I was into sports and communities developments programmes for many years. I have served in Niger,Mali,Mauritania and Burkina Faso respectively. Little did I know about gold before an 100kg of gold dore bars was offered to me as compensation after my contribution toward a sports development programme in a community from Burkina Faso. Commodity: gold dory bars. Quantity:50 kg first shipment Form:gold dory bars Purity: 99.6%. Finesse: 22, 05 Carats Minimum. Origin: Burkina Faso. Amount: $26,000 Per Kilo Term: FOB Procedures: Buyer arrive in Lome to pay 6.2% meant for administrative/shipments charges to deliver to Buyer refinery Payment Terms :After assayed Brokers:Commission:10% Delivery:Lome to Buyer Refinery: Im a real seller and I will only work with real buyer because Online brokers ask for document like SKR or FCO or POP or POF. No way to start, Once such Document delivered online..the Document get circulated because the actual line of broker is very long, Initially, the introduction was "I am next to Seller" or " I am next to buyer"..and the information of location of gold bar stock, identity & address of the owner are exposed online to potentially dangerous people once such document got circulated freely. Unless, a third party verification & guarantee are considered safe & valid as the above link of Gold bar Seller! kindly confirm your genuine interest. best regards. Mr.Alexandre Collins email:alexollade@gmail.com
Click to view scam #177582 - Sent on March 10, 2016, 10:57 am by alexollade@gmail.com
SkFSU3gNCg0KpGulzqxLw8Skd6aorLCxoatRtqGko6VptMClTqq6tsqkxr65DQrB2aazp/Om aKq6sqOrfr3Qwkm/76RVpkO69Kd9DQpodHRwOi8va3JrLmhpZ2g4ODkub3JnDQoNCqZwtUyq a7NztbIgvdDCSb/vofezb6SjrE+pVaejq0ggsr6mXqbcpqyl86dYtE6labNztbINCg0KVHpD R0tl
Click to view scam #181420 - Sent on March 10, 2016, 10:47 am by 769npuime@ms17.hinet.net
WiFi Security Cameras Allow You To Watch From Anywhere
Click to view scam #181505 - Sent on March 10, 2016, 10:25 am by Spy.Cameras@sicaterup.club
Advert
Click to view scam #181418 - Sent on March 10, 2016, 10:21 am by @
I am contacting you to assist me with repatriating funds US$12,950,000.00 Million dollars belonging to my Late client,therefore i urge you to get back to me for more information. With best ragards, Benjamin Kossi. +228-93531504
Click to view scam #181415 - Sent on March 10, 2016, 10:11 am by panoukoffi@gmail.com
Editor HTML Online Limpe seu nome!         Limpeza do CPF no SPC (lojas), SERASA (bancos e cartões) e CCF (cheques). Protestos também serão excluídos. Seu nome ficará limpo, como se nunca tivesse sido usado antes. Quando consultado seu CPF, apresentará NADA CONSTA. Porém a dívida continuará nos locais de origem da mesma.   Como é feito?   Com a utilização de Login's e senhas especificas dos sistemas de Proteção. Quando você paga uma divida que possui restrição ativa, a empresa credora envia uma solicitação de Retirada. Portanto com tais login's e senhas Excluímos suas restrições  sem a solicitação da empresa credora. Outra opção é através da alteração da data em que a dívida é colocada no sistema. Pela lei toda dívida expira em 5 anos. O que fazemos é alterar a data de início de modo a fazer a dívida ?expirar?   ENVIE 1 EMAIL PARA libercred@outlook.com e SOLICITE MAIORES INFORMAÇOES   Respeitamos sua privacidade, caso não deseje mais receber nossas mensagens acesse este link
Click to view scam #181412 - Sent on March 10, 2016, 10:07 am by consultoriacontato@xstore1.com.br
United Nations Compensation Unit, In Affiliation with World Bank Our Ref: U.N.O/W.B.O/03/16/82/05/9. Congratulations Beneficiary, Good day, in line with the meeting held yesterday we were able to found out that up till this very moment you have not received your compensation payment why You are hereby advice to stop further communication with any person regards to these and do take immediate contact with Dr. Jim Ovia of Zenith Bank Plc, for immediate release of your Compensation Payment valued of USD$500,000.00 (Five Hundred Thousand United States Dollars Only) via ATM VISA CARD payment. Be informed that the present administration is in its twilight stage to ensure that all foreign contractors/Lottery winners receive their compensation payment in this last quarter of this year. We deeply regret any financial inconveniences this temporary Economic reconstruction program might cause you and your Company. For delivery arrangement please contact Dr. Jim Ovia for further Bank Name: Zenith Bank Plc. Contact Official: Dr. Jim Ovia Email: jimovia.zenithgroup@gmail.com Phone: +2348183400711 I apologize on behalf of the United Nation organization for any delay you might have encountered in receiving your fund in the past. Thanks and God bless you and your family. Hoping to hear from you as soon as you cash your Compensation Payment. You are required to contact the above person and furnish him with the following information that will be required to avoid any mistakes:- 1. Your Full name: 2. Contact Address / Your Country: 3. Telephone / Fax Number: 4. Marital Status/ Age / Occupation 5. Sex / Identification Congratulations, and I look forward to hear from you as soon as you confirm your payment making the world a better place. Regards, Stephen O'Brien The Under-Secretary-General and Emergency Relief Coordinator
Click to view scam #181408 - Sent on March 10, 2016, 9:37 am by info@un.org
 FROM THE DESK OF: Mr.Don Bright,SENIOR ADVOCATE OF BENIN REPUBLICADDRESS: 207 AVENUE GOVERNMENT AREA BENIN REPUBLIC.Attention,Am glad to announce to you today that a new payment policy has been adopted and you have been short listed for payment via Online Banking for the transfer of your fund sum of $40Million United State Dollars, So kindly urgent contact the Bank Of Africa Plc. Benin republic where the funds approve by Benin Republic government to transfer online into your account and you are to assure you follow there online payment instruction to make sure the transaction goes successful.Below is the contact information of Bank Of Africa Benin Republic: Contact Person: Dr. Mark OliseE-mail: ( bank.africaplc01@gmail.com )Mobile Phone: +229 67586565Endeavor to email him the following information for immediate processing.FULL NAME::::::::::::FULL CONTACT ADDRESS::::::PHONE NUMBER:::::::::::::FAX NUMBER:::::::::::::OCCUPATION:::::::::::::MARITAL STATUS: : :::::::AGE:::::::::::::SEX:::::::::::::EMAIL ADDRESS:: :::::::::::COPY OF ID OR PASSPORT ATTACHMENT: : :::::::::::These are the requirements that you need to be aware of before you contact him below. 1)You will fill the online account opening form Bank Of Africa PlcBenin Republic. Send him an email in regards to your funds $40Million United State Dollars, that has been approved by the Federal Governmen of Benin republic to transfer on your behalf through there online banking service.Thank you, From Federal Government Benin RepublicMr.Don Bright,
Click to view scam #181400 - Sent on March 10, 2016, 9:32 am by mail@speedy.com.ar
Please check the attached swift copy of payment and kindly confirm receipt of payment with your bank. Thanks and Regards
Click to view scam #177510 - Sent on March 10, 2016, 9:28 am by W203422198@student.hccs.edu
5 CATEGORÍAS ??? 10% o 20% ¡Gana ProzisPoints y cámbialos por regalos! ¿No consigues ver las imágenes? Haz click aquí Los artículos están limitados al stock existente y al stock atribuido a esta campaña, salvo rotura de stock o error tipográfico. Para estar seguro de que recibes siempre nuestros correos, por favor, añade a customerservice@prozis.com a tu lista de contactos de correo electrónico. Por favor, no respondas a este correo automático. Si deseas ponerte en contacto con Prozis, deberás hacerlo a través de nuestra página web o llamando al número 902 789 299. Si no deseas volver a recibir más correos nuestros, por favor, haz clic aquí para cancelar tu suscripción a nuestra lista de contactos. Puedes ver nuestra Política de Privacidad aquí.
Click to view scam #177505 - Sent on March 10, 2016, 9:13 am by customerservice@prozis.com
For Your Attention I know you will be skeptical to reply my email base on what is happening in the internet world today. One have to be very careful as scam has taken over the internet today to defraud innocent citizens, this has made it very difficult for people to believe anything that comes through the internet. I got your contact from your Email domain hence the desire to contact you is for partner with me. If you are honest and can be trusted, I think we can work together on this project. I am an American and you should be rest assured that I cannot be involved in scam in any way. I am Gen.Raymond Odierno, from the U.S. Army; Among those deployed from Iraq in the beginning of the war in 2003.I really need your help in assisting me with the safe keeping of my funds which was moved to a private Security Company from Iraq. I hope you can be trusted? Though, I would like to hold back some information for security reasons for now until you have found time to visit the BBC website stated below to enable you have an insight of what I intend sharing with you, believing that it would be of your desired interest one-way or the other. http://news.bbc.co.uk/2/hi/middle_east/2988455.stm I wait to hear from you having visited the above website to enable us discuss on a more clarifying manner to the best of your understanding. I must say that I am very uncomfortable sending this message to you without knowing truly if you would misconstrue the importance and decides to go public. In this regards, I will not hold back to say that the essence of this message is strictly for mutual benefit between you and I and nothing more. I will be vivid and coherent in my next message. meanwhile, could you send me an email confirming that you have visited the site. Reply to this e-mail for security reasons; (generalrayodierno@qq.com) Best Regards Gen.Ray.
Click to view scam #181403 - Sent on March 10, 2016, 8:49 am by officebox00@angelsbaseball.com
ã. Kèeâ - 11 ìàpòa, 2016 ã. Ìèíèìèçaöèÿ íàëoãîâ 2016. Çaêîííûìè cïocîáàìè B ÑÂEÒÅ ÈÇÌÅHEÍÈÉ HÊÓ. Hàëoãîâàÿ ðeôîðìà 2016. Hîâûå èçìeíeíèÿ ïo ÏPÈÁÛËÈ, HÄC, EÍ, HÄÔË, ÅCB. ÈÇÌEÍÅÍÈß CÕÅÌ ìèíèìèçaöèè. Ïeðñïåêòèâíûå èçìeíåíèÿ. Íoâoñòè, aêòóàëüíûå, ñëoæíûe ïpîáëåìû íàëoãîîáëîæåíèÿ. AHÒÈîïòèìèçàöèÿ (ðèñêoâûå oïåðàöèè, êoòopûìè íe còîèò ïîëüçoâàòüñÿ). ÏPÎBÅÐÊÈ: íîâûe òåíäeíöèè. Ïpaêòè÷åñêèå ðeêîìåíäàöèè. Kîììeíòàðèé è ðaçúÿñíåíèÿ oò âeäóùèõ ýêcïeðòîâ. ÍE ÒÎËÜÊO ÊOHÊÐÅÒÍÛÅ CÕÅÌÛ, HÎ È KÎÍÖÅÏÒÓÀËÜÍÛÅ OÑHÎÂÛ HÀËOÃÎÂÎÃÎ ÏËÀHÈPÎÂÀÍÈß. HE ÈÑÏOËÜÇÓÉÒÅ BÐEÌÅÍÍÛÅ ÌÅPÛ ? ÓÏPAÂËßÉÒÅ HÀËOÃÎÂÛÌÈ ÏÐÎÖEÑÑÀÌÈ ÏOÑÒÎßÍÍÎ. Òeë.: (044) 362-7625 ÎÔOPÌÈÒÜ ÇÀßBÊÓ ÀBÒOÐÛ È BEÄÓÙÈE Kèpø Aëåêñàíäð Bèêòîðîâè÷ ? Ãópó ìèíèìèçaöèè íàëoãoâ, ÍÀPÎÄÍÛÉ ÄEÏÓÒÀÒ ÓÊPÀÈÍÛ (Êoìèòeò ïo âoïpoñàì íaëîãîâîé è òàìîæeííîé ïoëèòèêè), Cîâeòíèê Ïðåìüeð-Ìèíèñòðà Óêpàèíû (ïo íaëoãoâîé ðåôoðìå), Øåô-påäàêòîð è îcíîâàòåëü æópíàëa «ÁÓÕÃÀËÒEP», ÷ëeí Coâeòà ïpåäïðèíèìàòåëåé ïpè KAÁÌÈÍÅ, çacëóæ.ýê.Óêpàèíû, ä.ý.í., Ph.D. ×ëeí-êîpðåñïîíäåíò AÝÍÓ è ÌÊA, ïpoôåññîð ÕÈÓ. Kíèãè è ïóáëèêaöèè. Aâòop è âeäóùèé òeëeïðîãðàìì: «Íàëoæíèêè» (áîëee 150 ñeðèé), «Ïpoñòî ÿ ðàáoòàþ âoëøåáíèêoì», «Hoòaòêè ïpo ïoäaòêè», «Âíeøòàòíûé ñoâeòíèê», «Íaëîãè è æèçíü», «O íàëoãàõ oò Kèðøà». Òâepäîìåä Aíäðeé Àíaòoëüåâè÷ ? Koíñóëüòàíò BEÐÕÎÂÍÎÉ ÐAÄÛ ÓKPAÈÍÛ ïo âoïðoñàì íaëîãîîáëîæåíèÿ, ÷ëeí Oáùecòâåííûõ êoëëeãèé Koìèòeòà BÅÐÕÎÂÍÎÉ ÐAÄÛ ïo âoïpîñàì íàëoãoâîé ïoëèòèêè, ÷ëeí Oáùecòâåííîé êoëëeãèè ïpè ÃHÀ Óêðaèíû (ÃHAÓ), îáoçðåâàòåëü ïo íàëoãàì ãàçeò "ÁÈÇÍEC" è "ÁÓÕÃAËÒEPÈß", Ïpåçèäeíò AÑÎÖÈÀÖÈÈ ÍAËOÃÎÂÛÕ ÊÎHÑÓËÜÒÀÍÒÎÂ, Ïðèíèìaë ó÷acòèe â pàáîòå ðaáo÷èõ ãpóïï ïpè paçpàáîòêå HÀËÎÃÎÂÎÃÎ ÊOÄEÊÑÀ ÓÊPÀÈÍÛ. Áoãäàíoâà Îëüãa Cåðãååâíà ? Óïðaâëÿþùèé Ïapòíåð Aóäèòîpñêîé êoìïàíèè CERBERUS (ãpóïïa OÌP). Cåðòèôèöèðîâàííûé ïðaêòèêóþùèé áóõãaëòeð-àóäèòîð, ñïeöèàëèñò ïo íaëîãîâîìó çàêîíoäàòåëüñòâó. ×ëeí Hàáëþäaòåëüíîãî ñoâeòà ÏÀËAÒÛ HAËÎÃÎÂÛÕ ÊÎHÑÓËÜÒÀÍÒÎÂ. Çaìeñòèòåëü Ãëaâû Kîìèòåòà ïðåäïpèíèìàòåëåé ïo âîïðoñàì íaëîãoâîãî êoíñóëüòèpîâàíèÿ ÒÏÏ Óêpàèíû. ×ëeí påâèçèîííîé êîìèccèè Ìeæäóíàðîäíîãî Oáùåcòâà Ïîëücêèõ Ïpåäïpèíèìàòåëåé â Óêpaèíå. Ëåêòîp êóðcîâ ócoâåðøåíñòâîâàíèÿ ïpîô. çíaíèé aóäèòopîâ Óêðaèíû ïpîãpàìì ÀÓÄÈÒÎPÑÊÎÉ ÏÀËAÒÛ ÓÊPAÈÍÛ. ×ëeí Oáùåñòâåííîãî ñoâeòà ïpè ÃÔC Óêpaèíû. Ïaïûðèíà Oëüãa Ãðèãîpüåâíà - cåðòèôèöèðîâàííûé áóõãàëòeð-ïðàêòèê (ÑAÐ), ýêcïeðò-êîíñóëüòàíò, ðeäàêòîð ãaçåòû "ÁÓÕÃAËÒEPÈß", àâòop ìíîão÷ècëåííûõ ïóáëèêaöèé â ïepèîäè÷åñêèõ èçäaíèÿõ è êíèãàx. Kóçíåöoâ Äeíèc Bëaäèìèpîâè÷ - Óïðaâëÿþùèé ïaðòíeð Óêpaèíñêîãî îôèca Þpèäè÷åcêîé êîìïaíèè «AMOND & SMITH Ltd». Cïåöèàëèñò ïo óêpàèícêîìó è çapóáeæíîìó êopïîðàòèâíîìó ïpaâó, èíâecòèöèoííîé äeÿòeëüíîñòè èíîcòpàííûõ êoìïàíèé â Óêðàèíe. Oáøèðíûé oïûò ñoïpîâîæäåíèÿ êoíñóëüòàöèîííûõ ïðîeêòîâ ïo pàçðàáîòêå è ðeaëèçàöèè cõeì íaëîãoâîãî ïëàíèpoâàíèÿ c ó÷àcòèeì íåðeçèäåíòíûõ êîìïaíèé. àóäèòîðèÿ óñïåõ ìåíåäæìåíò ñîòðóäíèê âàëþòà êîíñóëüòàíò çàðàáîòîê êîíñóëüòàöèÿ îòâåòñòâåííîñòü ïîääåðæêà ìîòèâàöèÿ ìåíåäæìåíò ñîòðóäíèê ìåäëèòåëüíîñòü ÏPOÃPAÌÌA ÌÈHÈÌÈÇAÖÈß B ÍOÂÛÕ ÓÑËOBÈßÕ. Îpãàíèçàöèÿ íaëoãoâîãî ïëaíèpoâàíèÿ, ìèíèìèçaöèè ía ïðeäïpèÿòèè. KOÍÖÅÏÖÈß HÀËÎÃÎÂÎÉ PÅÔÎÐÌÛ 2016. Ee âëèÿíèe ía cóùecòâóþùèå cxeìû è ìoäåëè ïëàíèpîâàíèÿ è ìèíèìèçaöèè íaëoãoâ. Íaëîãîâûå âoçìîæíîñòè ÍKÓ. Ïëaíèðîâàíèå, oïòèìèçàöèÿ è ìèíèìèçaöèÿ íàëîãoâ. Ìeòîäû, âèäû. Kàêèe íàëoãè ìèíèìèçèpîâàòü? Ïðîòèâoäåéñòâèå ÃÔC oïòèìèçaöèè. Òèïîëoãèè «coìíèòåëüíûõ» cxeì (ïðaêòèêa ÃÔC, Ãocôèíìoíèòîðèíã). Heäåéñòâèòåëüíîñòü äoãîâoðîâ: ñóä.ïpaêòèêà. Ïðèçíaíèe ñäeëîê íè÷òoæíûìè, ôèêòèâíûìè: ïîcëåäñòâèÿ. Ïpèçíàêè íåpeàëüíûõ è áecòîâàðíûõ îïepàöèé. Ïèñüìo HÁÓ «Påêoìåíäàö³¿ ùoäo oçíaê ðèçèêoâèõ oïåðàö³é». Íaëè÷íûe oïepàöèè ïoä êoíòpîëåì. Ïpèçíaêè ðèñêa. Aíàëèç çaêîííûõ ìeòoäîâ, íaïðaâëåííûõ ía oïòèìèçaöèþ ÍAËÎÃÀ ÍA ÄOÁAÂËÅÍÍÓÞ ÑÒOÈÌÎÑÒÜ (HÄC). ÊAÐÄÈÍÀËÜÍÎÅ ÐEÔÎÐÌÈÐÎÂÀÍÈÅ íà÷ècëåíèÿ è óïëaòû HÄC. ×òo èçìåíèëoñü c aäìèíèñòpèðîâàíèåì (CÝÀ) è HÄÑ-c÷åòàìè.? Âoçìîæíà ëè oïòèìèçàöèÿ â óñëoâèÿx ÍÄC-ñ÷åòîâ? Ïepcïåêòèâû è oøèáêè ÑÝA. Ìaíèïóëÿöèè c Ôoðìóëoé (÷òo óápaëè, ÷òo oñòàëîñü). Ìîæío ëè çacòàâèòü ôopìóëó ðàáoòàòü ía cåáÿ? «Ñõeìû» ïo ïpoäàæå íàëoãîâîãî êpeäèòà: ÷òo ocòàëîñü? Hàëîãîâûå ÿìû. Ñïoñîáû ìèíèìèçaöèè ÍÄC (çàêoííûe è íe î÷eíü). Çaêîííûe cxeìû: óìeíüøåíèå cóììû íàëoã.oáÿçàòåëüñòâ (HÎ), îòcðî÷êà ïëàòeæåé â áþäæeò, èçìeíåíèe ïðeäìeòà äoãoâoðà, ðacïðåäåëåíèå ÍÄC ìeæäó ñâÿçaííûìè ïëaòåëüùèêaìè, èñïoëüçîâàíèå ëüãoò è ñïeöpåæèìîâ. ÁåçHÄC-íûå îïepàöèè. Oïepàöèè, ïo êoòîpûì íe âîçíèêaåò oáúeêò íaëîãîîáëîæåíèÿ. Âàpèàíòû ïîëó÷eíèÿ äeíåã áeç HÄC. Øòpaôû è íeócòoéêè ïo äîãoâoðó. Ðeêëaìíûå paçäa÷è áeç HÄC ? êaê îáoéòèñü áeç áåñïëaòíîé ïocòaâêè + cîxðàíèòü HÊ. Peêëàìíûå aêöèè â pàìêaõ ìaðêåòèíãîâîé ïoëèòèêè. «ÄEØEBÛ? ÏPOÄÀÆÈ, áåcïëaòíàÿ pàçäà÷à. Âoçìeùåíèå pañõîäîâ c ïoçèöèè íaëoãîâ. Oñoáûå ïðaâèëà âoçìåùeíèÿ òðaícïîðòíûì ýêcïeäèòoðàì. Ìoãóò âîñïoëüçîâàòüñÿ ocòàëüíûå? (He)oáëàãàåìûå HÄC oïeðàöèè. Íàëè÷èe îáúeêòa oáëoæåíèÿ HÄC â çàâècèìîñòè oò ìåcòà ïocòàâêè Ò, Ó è ôîðìóëèpîâîê äoãoâoðà. Ôèíàíñoâûé ëèçèíã ïpè ïoñòaâêå íeîáoðîòíûõ àêòèâoâ: íeoáxîäèìûå ócëîâèÿ è ïpeèìóùåñòâà. Ñoâìeñòíàÿ äåÿòeëüíîñòü (CÄ). Âêëaäû èìóùeñòâoì (òoâaðàìè, ócëóãaìè, ïðaâaìè), äåíüãaìè: ñxeìû è íàëîãoâûå ïocëåäñòâèÿ. Hàëîãîâûé ñòàòóc ëèöa, âeäóùeãî ó÷¸ò peçóëüòaòîâ CÄ. Kîãäa CÄ íe eñòü ïëaòeëüùèê íàëoãîâ? CÄ è äoëåâîå ó÷àcòèå: pàçíèöa? ÁAÇÀ ÍÀËOÃÎÎÁËÎÆÅÍÈß - oïòèìèçàöèÿ. Íe íèæe öeíû ïpèoápåòåíèÿ äëÿ òîâapîâ (P,Ó). Hå íèæe áàëaíñîâîé äëÿ íeoáîðîòíûõ àêòèâoâ. ×òo òàêoå öåía ïðèîápåòåíèÿ è ìoæåò ëè oía áûòü ìeíüøå ó÷eòíoé còoèìoñòè? Ïðoäaæà íèæe öeíû ïpèoáðåòåíèÿ ïîñpåäíèêàìè. Âoçâpàùåíèå îáû÷íûx öeí. Ñïîcîáû îïpåäåëåíèÿ oáû÷íîé öeíû ïpè ïpîäaæå ãoòîâoé ïðoäóêöèè èëè ócëóã. ×eì ÷ðåâaòà ïpoäaæà íèæe ñeáåñòîèìîñòè? ÒPÀÍÑÔÅÐÒÍÛÅ ÖEHÛ è ÍÄC. Íoâîñòè. Îïòèìèçaöèîííûå íþàícû. Áaëàícîâàÿ còoèìîñòü íeîáîðîòíûõ aêòèâoâ (HA): âëèÿíèe èçìeíeíèé ía áaçó íàëoãoîáëîæåíèÿ. Ñïècaíèå c áàëàícà òîâapîâ è HA. Hoâûe ïpaâèëà ócëîâíîé ïocòàâêè ïpè oáíàpóæåíèè íeäîñòà÷. ÄAÒÀ HA×ÈÑËÅÍÈß HÄC - oòcpî÷êà. Ìîæío ëè «oòoäâèíóòü» íà÷ècëeíèå íàëoãoâûõ îáÿçaòeëüñòâ? Ècïîëüçoâàíèå ïoíÿòèé «îòãpóçêà», «ïepåõîä ïpaâà ñoácòâåííîñòè». Äaòa oòãðóçêè êaê ïåpâoå cîáûòèe è ìoìeíò âoçíèêíoâåíèÿ íaëîãoâûõ oáÿçaòåëüñòâ (HÎ). Äoëãîñðî÷íûå äîãîâoðû â íîâûx ócëoâèÿõ (ïpåèìóùåñòâà è pèñêè). Òoâapíûé êpeäèò è pàcñðî÷êà. ÂÇAÈÌÎÇÀ×ÅÒÛ C ÊOHÒÐÀÃÅÍÒÀÌÈ êaê cðåäñòâî èçáeæaòü ía÷ècëåíèÿ ÍÄC. Ðañïðåäåëåíèå HÄC ìeæäó câÿçaííûìè ïëaòeëüùèêaìè. Ïpèìeíåíèå êëañcè÷åñêèõ ñõeì è pàcïðåäåëåíèå ïîñòaâîê â ãpóïïå ïpeäïpèÿòèé. Ïocðåäíè÷åñêèå äoãîâoðû. 1. Óìåíüøeíèe cóììû íaëoãîâûõ oáÿçàòeëüñòâ? 2. Ócëoâèÿ äîãoâoðà ? êaê îòñpî÷êà ïëaòåæåé â áþäæeò. Ïocpåäíè÷åñêèå îïåpàöèè (c ïëaòåëüùèêaìè è íeò). EH - â poëè ïocpåäíèêîâ è çaêaç÷èêîâ. Ïîñpåäíè÷åñêèå ócëóãè (c / áeç HÄÑ) â oïepàöèÿõ c ðåçèäeíòàìè. Ìoæío ëè èçáåæaòü íà÷èñëeíèÿ HÄC â ïoëíîì oáúeìe ïocðåäíèêàìè? Çaìeíà ïðeäìeòà äîãoâîðà. Ôoðìóëèpîâêè äîãoâoðîâ o ïðeäîñòàâëåíèè ócëóã: äëÿ æeëàåìîãî HÄÑ ðåçóëüòaòà. Äoãoâîðû xpàíåíèÿ, ócëóã: cïoñîáû ìèíèìèçaöèè ÍÄC. Ëüãoòû è ñïåöpåæèìû. Ïpîãðàììíîå îáecïå÷åíèå c HÄC è áeç. Ãëàâíoå ? äîãoâîð. Pacïðåäåëåíèå âxîäíîãî HÄÑ ñóáúeêòàìè ñïåöpåæèìà â c/x. Îòìeía ëüãoòû ïo çeðíó. Pàñïðåäåëåíèå è oòðàæåíèå íàëoãoâîãî êðåäèòa. ×òo áóäeò ïpè íåía÷èñëåíèè HÄC ïo ócëoâíûì ïoñòaâêàì? HAËÎÃÎÂÛÉ KÐÅÄÈÒ (HK), HAËOÃÎÂÛÅ OÁßÇAÒEËÜÑÒÂÀ (ÍO) è HÄC-ñ÷åòà. Äoêóìåíòàëüíîå ïoäòâåðæäåíèå HÊ ïo HÄÑ. «Áåcòoâàðíûå» cäåëêè. Poëü ïeðâè÷íûx äîêóìeíòoâ, â ò.÷. ÒÒH è ïóòeâûx ëèñòoâ äëÿ HÊ. Çàêîíoäàòåëüñòâî, ïpoâåðêè, ñóä.ïpàêòèêà. Ïðèçíaíèå cäåëêè íè÷òoæíîé ïpè ïðoâeðêå: ïoçèöèÿ ÄÔC è cóäåáíaÿ ïpàêòèêa. Cðîêè xðàíåíèÿ äîêóìeíòoâ, ïîäòâepæäàþùèõ HK. HAËOÃÎÂÛÅ HÀKËÀÄÍÛÅ (HH). Hîâûå âoçìîæíîñòè äëÿ ïoêóïàòåëÿ è íoâûå ðècêè äëÿ ïpoäàâöà. Îôoðìëåíèå. Påêâèçèòû: c 1 ÿíâaðÿ ïo÷òè âce ? íeîáÿçaòåëüíûå? Æaëîáà ? çàïpîñ ? ïpoâeðêà ? îòâåòcòâåííîñòü (êaê îòñòoÿòü íaëoãoâûé êpåäèò c 1 ÿíâapÿ?). Oøèáêè â çàïoëíeíèè (êoä ÓÊÒBÝÄ, íîìeíêëaòóðà ócëóã, eäèíèöû èçìepåíèÿ è ò.ä.). Ëèøíèe íaëîãîâûå íaêëàäíûå. Íecîâïàäåíèå ïîäïèñeé. Ècïoëüçoâàíèå câîäíûõ íàëîãoâûõ íàêëaäíûx: ïpeèìóùeñòâà è íeäocòàòêè. Ìoæíî ëè cocòàâëÿòü ñâoäíûå HÍ âìåcòo èòîãîâûx? Ïîãðeøíîñòè ÍH: ÃÔC è ïoçèòèâíaÿ cóä.ïðaêòèêà ÂACÓ. EPHÍ. Ðeãècòðàöèÿ è íe påãèñòðàöèÿ HÍ: âëèÿíèe ía ôoðìóëó c 1.07. Oòêaç â ðeãècòðàöèè, îøèáo÷íàÿ påãèñòðàöèÿ. ×òo ëó÷øe äeëàòü? Hàëîãîâûé êðeäèò (HK) áeç HÍ: êoãäà âîçìoæíî? Ãapàíòèéíûå çàìeíû òoâàpîâ, â ò.÷. BÝÄ. ÍK ía îcíîâàíèè âpåìeííîé äeêëapàöèè. Bâoç àpåíäîâàííîãî èìóùåcòâa, áecïëàòíûõ oáðaçöîâ. Ñïèñaíèå òîâapîâ (ïpèîáðåòåííûõ â Óêðàèíe, ça póáeæoì, èìïopòíûõ): ïoð÷è, êpaæè... «Çaïoçäaâøèé» íàëoãoâûé êpåäèò (ÍK) ïo còàðûì HÍ, PÊ è òàìîæeííûì äåêëaðàöèÿì. Ïpaâo ía HÊ: ïpè èñïpàâëåíèè oøèáîê â HH â ñëeäóþùèx ïeðèîäàõ; ïpè ñâoåâðåìåííîé/íåñâîåâðåìåííîé peãèñòðàöèè PK; ïo còapûì HÍ. Îòðèöaòåëüíîå çíà÷eíèe HÄC. Ðècêè. Ïðoöeäóðà. Ecòü ëè âpåìåííûå îãpaíè÷åíèÿ? Kaê ïpàâèëüío èñïoëüçoâàòü? Áþäæåòíîe âoçìåùåíèå. Íoâûå âîçìoæíoñòè c 1.02. Äeéñòâóåò ìîpaòîðèé ía ïpoâåðêè? Kaê âûïoëíèòü êpèòeðèè è ïoïacòü â ïeðâûé peeñòð? ÎCHÎÂÍÛÅ ÔOHÄÛ. Ïepeâîä OÔ â ïpeäåëàõ áàëàícà äëÿ íåïpîèçâîäñòâåííîãî ècïoëüçîâàíèÿ. Kðàæè, íåäîcòà÷è, cïèñaíèå. Ëèêâèäaöèÿ OÔ: áeç HÄÑ? Ïpîäàæà ëoìà (paçáîðêà, oòõoäû): áeç óñëîâíoé ïocòàâêè èëè áeç pacïðåäåëåíèÿ ÍÄC. Oïòèìèçaöèè â BÝÄ. (Íe)íà÷èñëåíèå HÄC â BÝÄ. Ïðèìeíåíèå êëàccè÷åñêèõ cõåì. Heòèïè÷íûé ýêñïopò: ÃÔC è cóä.ïðàêòèêà BÀÑÓ. Èìïopò è ýêñïîpò òoâapîâ â paìêaõ ïoñðåäíè÷åñêèõ äoãîâoðîâ. Bëèÿíèe èçìeíåíèé êóðcà è öeíû äëÿ êoìèòeíòa è êîìèccèîíåðà. Èìïopò áeç HÄC: òaìîæeííûå påæèìû, äàâaëü÷eñêèå oïepàöèè, âîçâpaò áðàêa. Èìïîpò ÷/ç ïîñpåäíèêîâ: ñõeìû c/áåç ÍÄC. Èìïopòíûe ïoñòàâêè. Çaùèòà íaëoãoâîãî êpåäèòà (HÊ) ïo: âðåìeííûé, áeñïëaòíûé ââoç; äëÿ oïepàòèâíîé aðeíäû, ëüãîòíûx oïeðàöèé... Ñxåìû ïo âûâoäó cðåäñòâ ça ïpåäåëû Óêpaèíû ÷eðåç îôôøopû. Äàâàëü÷eñêàÿ ïepeðàáîòêà / èçãoòoâëåíèå ãoòoâîé ïðoäóêöèè? Ócëóãè (+ BÝÄ): HÄÑ / áeç / «0» còàâêà, ÷òo âûãîäíåe? Òoíêîñòè äoãoâîðîâ: êaê côîðìóëèðîâàòü óñëoâèÿ äëÿ íóæíoãî ÍÄC-ðåçóëüòàòà? Èìïîpò ócëóã 2016: íoâûå ïðàâèëa. Hàëè÷èå oáúeêòà íaëîãoîáëîæåíèÿ â çaâècèìoñòè oò ìåñòa ïocòaâêè Ò,Ó, ôîpìóëèpîâîê äoãoâoðà. Ìaðêåòèíã, ðeêëàìà, êoícaëòèíã, aðeíäà: íþaícû. Aãåíòcêèå, ïopó÷èòeëüñòâî. Äaâaëü÷eñêàÿ ïepåðàáîòêà. Ócëóãè c «- » còoèìîñòüþ. Kàê ïðàâèëüío îôopìëÿòü aêò? Äàòa ïoäïècaíèÿ aêòà è äàòa xoç. oïeðàöèè: äoëæíû ëè oíè ñîâïaäàòü? Ïocëeäñòâèÿ, âapèàíòû. ÄÎÃÎBÎÐÛ (êopðåêòíî ñoñòàâëåííûå), ÏÅÐBÈ×ÍÛÅ ÄOÊÓÌÅÍÒÛ (ïpàâèëüíî oôîpìëåííûå): êaê óñëoâèe çaùèòû íaëîãoâîãî êðeäèòa). Ñäeëêó ïðèçíaëè «áecòîâàðíîé»: ÷òo äåëaòü? «Cíÿòèe» íaëoãîâîãî êpeäèòà (ÍK): ocíîâàíèÿ, êaê îòcòîÿòü ÍK ïoñëå ïpîâåðêè? «Hè÷òoæíûå» cäåëêè: þð.îáoñíîâàíèå çaùèòû HÊ. Ìeòîä.ðåêîìåíäàöèè ÃÔC - äoêàçaòåëüíàÿ áaça ïpèçíàíèÿ íè÷òoæíîñòè. Ïpîâeðêè. Ïðèçíaíèe cäeëoê íeäeéñòâèòåëüíûìè. Ïoñëeäñòâèÿ. Cò 205 è cò. 191 ÓK ía äèpeêòîðà. BACÓ, ñóä.ïðaêòèêà (â ïoëüçó ïëaòåëüùèêa). Ñeðûå / ñoìíèòeëüíûå» êîíòpàãåíòû è ÍÄC: ïoçèöèÿ ÃÔC, cóä.ïðàêòèêà. «Bûãîäîïîëó÷àòåëè», «òpàíçèòeðû» - cïîcîáû áoðüáû ÃÔC. Àííóëèpoâàíèå peãècòðàöèè ÍÄC. Óæecòo÷åíèå «ócëîâíîé ïpoäaæè îcòàòêîâ / ïpoäóêöèè». Kàê èçáeæaòü íà÷ècëeíèÿ ÍÄC? «9 còàí». Ïðèíóäèòåëüíoå ëèøåíèe còàòóñà ïëàòeëüùèêa HÄC (îòcóòñòâèå ïo ìeñòoíàõîæäåíèþ). Ïoçèöèÿ ÃÔC ïo âoccòàíîâëåíèþ peãècòðàöèè. Ìèíèìèçaöèÿ, oïòèìèçaöèÿ è ïëàíèpoâàíèå HAËOÃÀ HA ÏPÈÁÛËÜ. Bñe ïo-íîâoìó â 2016 ãoäó. ÈCÏOËÜÇÎÂÀÍÈÅ ÊOHÖÅÏÖÈÈ ÍÀËOÃÎÂÎÃÎ KOÄÅÊÑÀ (HÊÓ) ÄËß ÎÏÒÈÌÈÇAÖÈÈ HÀËOÃÎÎÁËÎÆÅÍÈß. 4 ìeõàíèçìà íàëoãîîáëîæåíèÿ. ÌCÔO è ÏCÁÓ. Äîxoä äo 20 ìëí. êoðpåêòèðîâîê íe òpåáóåò. Èñïoëüçoâàíèå còàòócà ïëàòeëüùèêà íaëîãà ía ïpèáûëü. Êopðåêòèðîâêè êaê óêaçaòeëü oïòèìèçàöèè. Hå oáócëîâëåííîñòü õîç.äeÿòåëüíîñòüþ. Ôècêaëüíûe acïåêòû íoâîé Äeêëàpàöèè è ïðoòèâoäåéñòâèå èì. ÐAÑÕÎÄÛ. Këacñèôèêàöèÿ ðacõîäîâ è ee âëèÿíèe ía ôèíàíñoâûé peçóëüòaò. Äeøåâûå ïðoäàæè è áecïëàòíûå îïåpàöèè. Èçáàâëeíèå oò çaëeæaëîé (íåãîäíoé) ïpîäóêöèè. Pañõîäû âêëþ÷àeìûå â ñeáåñòîèìîñòü è íeò. Ôîpìèpîâàíèå ñeáeñòîèìîñòè. Oïåðàöèîííûé öèêë áoëüøe 1 ãîäa. Ïeðe÷åíü è cîcòàâ ïeðåìåííûõ è ïoñòîÿííûõ îáùeïpîèçâîäñòâåííûõ ðañõîäîâ, áaçû èx pañïðåäåëåíèÿ. ÌÅÕAÍÈÇÌÛ Ó×ÅÒHOÉ ÏOËÈÒÈÊÈ êaê èícòpóìåíòû oïòèìèçàöèÿ íàëoãà ía ïpèáûëü â 2016 ãoäó. Âëèÿíèe âûáîða ïpèíöèïoâ, ìeòoäoâ è ïðoöåäóð ía ôèíàícîâûé ðåçóëüòaò. Ñoäeðæàíèå ïðèêaçà oá ó÷eòíîé ïîëèòèêe. Çàïacû. Ìåòoäû oöeíêè âûáûòèÿ, óöåíêa. Ïpoôeññèîíàëüíûå cóæäeíèÿ. Ïpeâàëèðîâàíèå ýêoíoìè÷åñêîé cóòè íaä þðèäè÷ecêîé ôîðìoé. «ÄOÕOÄ? è «PÀÑÕÎÄ?. Èñ÷eçíóâøèe òeðìèíû. Ocíoâíûå ìoìeíòû, oïðåäåëÿåìûå â ó÷åòíoé ïîëèòèêe. Ñóùeñòâåííîñòü ? ôaêòop âëèÿþùèé ía ôèíaíñîâûé påçóëüòàò HOBÀÖÈÈ ÏO ÓÌOË×AÍÈÞ è ïpåäoñòàâëåííûå èìè âîçìoæíoñòè îïòèìèçaöèè. Bàëþòíûe îïepàöèè. Kópñîâûå paçíèöû, ècêëþ÷eíèÿ èç pàçíèö âëèÿþùèx ía ôèíaícîâûé påçóëüòàò. Bîçâðàòíàÿ ôèíàíñoâàÿ ïoìîùü. Ècïðàâëåíèå oøèáoê. «Çàáûòûe» ðacõîäû è påòpîñïåêòèâíûé ìåòoä. Ïåpåäà÷à êoíòðoëÿ è ïpaâî coácòâåííîñòè ïpè oïpeäåëåíèè äoxîäà. OÑHÎÂÍÛÅ CÐEÄÑÒÂÀ ? ÂÎÇÌOÆÍÎÑÒÈ ÀÌOÐÒÈÇÀÖÈÈ. AÊÒÈBÛ. Kpèòeðèè ïðèçíaíèÿ è äåécòâèÿ cëeäóþùèå ïpè óòpaòe còàòóñà aêòèâîâ. Óìeíüøåíèe ïoëeçíoñòè - còaíäàðò äëÿ âoéíû. Pañõîäû ïpè ðeìoíòàõ è óëó÷øåíèÿx HÀ. Kàïèòaëèçàöèÿ èëè íeò. Ëèêâèäaöèîííàÿ còîèìoñòü. Ècïoëüçóeì ïepåîöåíêó. Îñoáûé ñòaòóñ èíâåcòèöèîííîé íåäâèæèìoñòè. ÍÅÌAÒÅÐÈÀËÜÍÛÅ ÀÑÏEÊÒÛ (HÌÀ) OÏÒÈÌÈÇÀÖÈÈ HAËOÃÎÎÁËÎÆÅÍÈß. Ïðaâîóñòàíàâëèâàþùèå è ïeðâè÷íûe äîêóìeíòû. Îáúeêò ó÷åòa - ïðàâa. Ïeðeäà÷à ïpaâ ía oáúåêòû èíòåëëeêòóaëüíîé cîácòâåííîñòè. Áóxãaëòeðñêèé ó÷eò íåìàòeðèàëüíûõ aêòèâîâ (ÍÌA) â ócëoâèÿx äåécòâèÿ òåpìèíà «Íeìaòåðèàëüíûå aêòèâû» â Hàëîãîâîì êîäåêcå. Ècïîëüçoâàíèå òåpìèíà «ðoÿëòè» â ÏCÁÓ 15 «Äîxîä» è íe ècïoëüçoâàíèå â ÏCÁÓ 16 «Ðàcõîäû». ×òoáû ýòo çía÷èëo? POßËÒÈ. Hoâûé òeðìèí è oãpàíè÷åíèÿ ïpè êëañcèôèêàöèè ðoÿëòè. Kîpðåêòèðîâêè ïpè ðoÿëòè. PEÇEÐÂÛ È OÁECÏÅ×ÅÍÈß. Peçeðâû áeç êoððåêòèðîâîê è c êîpðåêòèðîâêàìè. Ïëaíèðîâàíèå peçeðâîâ è îáåcïå÷åíèé. Çaäoëæåííîñòè. Äåáèòopñêàÿ çàäîëæeííîñòü. Ðeçåðâ ñoìíèòeëüíûõ äîëãoâ è òeðìèí «áeçíaäeæíàÿ çaäoëæåííîñòü». Ïpo÷èå ôàêòîpû îïòèìèçaöèè íaëoãîîáëîæåíèÿ. Aíaëèç ðaçúÿcíåíèé Ôècêàëüíoé cëóæáû. Ìèíèìèçaöèÿ BÝÄ-OÏÅÐÀÖÈÉ. Oïòèìèçaöèÿ ïpè ïoìoùè ÈCÏÎËÜÇOÂÀÍÈß ÇAÐÓÁÅÆÍÛÕ KÎÌÏAÍÈÉ. Îôôøîpû 2016: íîâûe ïpàâèëa ðaáoòû, oãpàíè÷åíèÿ, peãóëèðîâàíèå. Äîõoä c èñòo÷íèêoì â Óêpaèíå. Oòíåñåíèå ía çaòðaòû. Poÿëòè. Äèâèäeíäû. HÎBÛÅ CÕÅÌÛ (oôôøoðíûå, oíøîpíûå, âûcîêoíàëîãîâûå, íèçêoíàëîãîâûå) â òpeáoâàíèÿõ HÀËOÃÎÂÎÃÎ ÊOÄÅÊÑÀ. Êîíâeíöèè oá èçáeæàíèè 2 íaëoãîîáëîæåíèÿ. Ñòaòóñ áåíeôèöèaðíîãî coácòâåííèêà: âëèÿíèe ía påïàòðèàöèþ. Èñïoëüçoâàíèå îôôøopà äëÿ oïòèìèçàöèè íàëoãa ía ïpèáûëü. Çàêîííoå óâeëè÷åíèe çaòðàò óêpaèícêèõ ïpeäïpèÿòèé. Håpåçèäåíòû ïpè ì/í òoðãoâëå. ÝKCÏOÐÒ. ÈÌÏÎPÒ. Påøåíèå çàäa÷ oïòèìèçaöèè BÝÄ, âõoäÿùèé HÄC è òàìoæeííûå ïëaòeæè. Oðãaíèçàöèÿ âëaäåíèÿ HÌÀ c èñïoëüçoâàíèåì îôôøopîâ, îïòèìèçaöèÿ íàëoãà ía ïpèáûëü c ïoìîùüþ PÎßËÒÈ. Äèâèäeíäû äëÿ aêöèoíåðîâ. Oïòèìèçàöèÿ âûïëaòû. Ñxeìû. Èíâeñòèðîâàíèå êaïèòaëa â Óêpàèíó. Ïoïoëíeíèå oáîpîòíûõ ñpeäñòâ. Coçäàíèå êîìïaíèé ça ðóáeæîì, îòêðûòèe ñ÷eòîâ: êaê íe íàpóøèòü òpåáoâàíèÿ âaëþòíîão çàêoíîäàòåëüñòâà Óêpàèíû. Boçìîæíûå pècêè. Cîçäaíèå è ècïoëüçîâàíèå îôôøîpíîãî êîøåëüêa. Ïëañòèêîâûå êîðïoðàòèâíûå êàpòû. Oòêpûòèå ñ÷åòa â peñïåêòàáåëüíûõ þpèñäèêöèÿõ. Ïëaíèðoâàíèå äeÿòåëüíîñòè è ìèíèìèçaöèÿ ïpè ðaáîòå c EÄÈÍÛÌ ÍAËÎÃÎÌ (ÅH, ×ÏEHû) â 2016. ÅÄÈHÛÉ HÀËOà è ×ÏEÍû. Ãpaìoòíûé äoãîâoð c çàêàç÷èêoì. Pèñêè. Õpàíåíèå äîêóìåíòoâ. ×òo xðaíèì è ïpeäúÿâëÿeì? Ðaáoòà ía EH â òîpãîâëå. Ïðîáëeìà ÐÐO. Ýëeêòðoííûé ó÷eò è ïðoâeðêè áeç øòpaôîâ. Ïoäâoäíûe êaìíè è îïañíîñòè. Oïòèìèçàöèÿ â ïîñpåäíè÷åñòâå è ôopìû äoãîâîðîâ. Ïðeäeëüíûé îáopîò: íþaícû. Ècïîëüçoâàíèå äaâàëü÷eñêîãî ñûpüÿ. Ïpîäàæà OÔ. Bîçâpàòíàÿ ôèíïoìîùü: ñïeöèôèêa ÅH. Áecïëàòíûå ïåðeäà÷è è EH. Ïîëåçíûe äoêóìåíòû, ïpåöåäåíòû. Aíaëèç cõåì âçaèìoäeéñòâèÿ «oáû÷íûõ» þp.ëèö c «óïpoùåíöàìè» (ôèç. è þp. ëèöa). Kàê ïðåäoõðàíèòüñÿ oò íåïpèÿòíîñòåé? Ïîëeçíûe cî÷åòàíèÿ, ìàíeâpû è êoìáèíàöèè. Paçäeëåíèå êoìïaíèè - ñïocîá îïòèìèçaöèè. Aðãóìåíòû ïpîòèâ íàëoãîâûõ «íàeçäîâ». ÇÀPAÁÎÒÍÀß ÏËÀÒA. Ìèíèìèçaöèÿ íaãðóçêè ïo HÄÔË, ÅCÂ. Âoåííûé cáop. KAÑÑÀ. ÐPO. PEÃËÀÌEÍÒ Påãècòðàöèÿ c 8:30 ïo 9:00 Hà÷aëî â 9:00 Oêoí÷àíèå â 18:30 CÒÎÈÌOCÒÜ 1550.00 ãpí. ça oäíoãî ó÷acòíèêa. 1350.00 ãpí. äo 1 ìàpòà. Äëÿ âòopoão è òpeòüåão ó÷àcòíèêa cêèäêè ? 10% B ñòoèìocòü âxoäèò: oáó÷eíèe, êoíñóëüòàöèè êâaëèôèöèðoâàííûõ ñïeöèàëèñòîâ, îòâeòû ía èíòåðeñóþùèå Bañ âîïpîñû, ïoäáîpêè íoðìaòèâíûõ äoêóìeíòîâ ê ñeìèíaðó c íoâåéøeé èíôîðìaöèåé, âîçìoæíîñòü oáùåíèÿ c êoëëåãàìè-áóõãàëòåðàìè, ïåpåðûâ: oáeä â pecòîðàíå, êîôe-ápåéêè. Kaæäûé ó÷acòíèê ïoëó÷aeò áóxãaëòepñêèé êoìïëeêò äoêóìeíòoâ. äîãîâîð ðåãëàìåíò îêîí÷àíèå ïðåäïðèíèìàòåëü àóäèòîðèÿ öåëåâîé îòâåòñòâåííîñòü èñòî÷íèê ïðîåêòîð ïðîäâèæåíèÿ ïðåäëîæåíèå ñîòðóäíèê èñòî÷íèê äîñêà äåíüãè Påãècòðàöèÿ ïo òeë.: (044) 362-7625 ÎÔÎPÌÈÒÜ ÇAßÂKÓ Ïpocèì ïpèíÿòü íaøè èçâèíeíèÿ, ecëè Bû ïoëó÷aeòe íaøè paccûëêè, ío íe æeëaeòe èx ïoëó÷aòü. Ïo âoïpocó oòêaça oòïðaâüòe íaì ïócòoe ïècüìo ïo aäpecó E-mail
Click to view scam #181393 - Sent on March 10, 2016, 8:47 am by annalyk.sokeva@mail.ru
Untitled Document Si vous ne visualisez pas correctement ce message, consultez-le en ligne. Distributeur : proposez des boissons et snacks à volonté dans vos locaux ! Profitez d’une gamme de produits complète Donnez de la satisfaction à vos employés et visiteurs Achat ou location, dépôt gratuit ou en autogestion Ce message vous est envoyé par LeadsLeader. D é s a b o n n e m e n t de la liste
Click to view scam #181396 - Sent on March 10, 2016, 7:23 am by info@topyag.com
Dear Sirs,An open Tender for the supply of your products to the Government ofGhana.Urgently furnish us in full details about the standard of yourproduct.We will appreciate it more if you can give us with detailspecification/price lists to avoid making a wrong choice of product.This Tender is open to Foreign suppliers whose company products meetinternational standards.So will like to know if you can handle thesupply order of your company's products to the project coordinator.Terms of Payment: An upfront payment of 80% (T/T) will be made to youraccount for production, while 20% will be paid before shipment.Getback to me for more details.Regards,Joshua AnsahAccredited AgentEmail:joshuaansahgh02@gmail.com
Click to view scam #181392 - Sent on March 10, 2016, 6:58 am by joshuaansahgh08@outlook.com
FROM INTERNATIONAL INTERPOL POLICE FORCE UNIT. http://www.interpol.int Email john.allen@nm.ru You are welcome to desk of Chief Hon,Jeff Rober Carl,International Interpol Police Force Investigation Unit Benin Rep,Working together towards a corruption-free world by promoting and defending integrity, justice and the rule of law? Mission statement of the International Anti-Corruption Academy,We cover West African Countries. You has reported today from World delivering courier department. This is official notice to you that your consignment which was sent for you over a couple of mount now was returned back to Benin Republic,after reported received from ( FBI ) Washington DC Capital of United States of America, I know that you have been waiting for the arrival of your Consignment since some weeks now, it is unfortunate that it was returned back. We need your absolute co-operation right now because,your Consignment box worth total amount of $1,900,000,00,is right now in custody of Interpol Police Force Unity Benin Republic. due Corruption undermines political, social and economic stability. It threatens security and damages trust and public confidence in systems which affect people?s daily lives. Although corruption frequently occurs at local or national level, its consequences are global; its hidden costs immense. And information we get from Arthur Stuart III delivery company man stated that he been missing your location also you has dead and even explained that he entered into an agreement with your families, to help them receiving your consignment.As the world?s largest International Interpol Police organization,is taking its place at the forefront of the fight against corruption.after we received the reported from (FBI) decided to call the consignment back into our custody,just to find the truthful. The Interpol Police Group of Experts on Corruption (IGEC) aims to develop and implement new initiatives to further law enforcement?s efficiency in the fight against corruption. It is a multi-disciplinary group with members from all regions of the world, coordinating and harmonizing different national and regional approaches.The International Anti-Corruption Academy will be the world?s first educational institute dedicated to fighting corruption. It will allow law enforcement professionals and other to learn from the world?s foremost authorities in anti-corruption training, research and investigation. In view of this development, you are requested to confirm to us if you are alive and also furnish us with your full names, postage address and telephone numbers to enable us deliver this consignment to your door step by International Interpol Police Force Unity Immunity,We have 186 member Countries. Created in 1923, it facilitates cross-border Police co-operation, and supports and assists all organizations, authorities and services whose mission is to prevent or combat International Crime. http://WWW.Interpol.int Interpol aims to facilitate International Police Force co-operation even where diplomatic relations do not exist between particular Countries.Action is taken within 72hours the limits of existing laws in different Countries and in the spirit of the Universal Declaration of Human Rights.Interpol s constitution prohibits any intervention or activities of a political, military, religious or racial character. Interpol as Leadership The President of Interpol Police Force and the Secretary General work closely together in providing strong leadership and direction to the Organization. Interpol Police Force, in partnership with the Stars Initiative, is working towards the recovery and return of stolen assets. This project allows Interpol to actively engage national law enforcement bodies in co-ordinated efforts to trace, seize, confiscate and return public funds to victim countries. Meanwhile,the demur-rage your consignment has accumulated so far since it back into our custody is total amount of $68.00USD and I am advising you to be fast in all your action to avoid more demur-rages. Be rest assured that upon receipt of the above information with the fee of $68.00.dollar ,we will proceed in delivering your consignment which will be accompanied by our delegate.For security reasons endeavor to indicate this ( CODE NUMBER ) ( BJ/XXL14160) this code shows that you are the rightful owner of the consignment box.http://www.interpol.int Below Interpol Police accountant officer name where you should send the money through money gram.or western union OFFICE Receiver Name.: LAWRENCE IGBANU Country.:Benin Republic City.:Cotonou Test Question.:Color Answer.:Blue Amount:....$68 Sender Name... MTCN reference number.. Thanks for your understanding and now waiting to hear from you soon as you received this message. Hon Chief, his ego Napkin Inspector General of fraud International Interpol Police Force Unit. Email us right now (john.allen@nm.ru )
Click to view scam #181388 - Sent on March 10, 2016, 6:46 am by shernandez5510@gmail.com
..................THANKS 
Click to view scam #177539 - Sent on March 10, 2016, 6:42 am by obican.radio@gmail.com
-- ¿Necesita un préstamo para pagar sus cuentas o para iniciar un negocio? Si sí, complete la siguiente información. Nombre completo: País: Ciudad estado: Cantidad que se necesita: Duración: Número de teléfono:
Click to view scam #181386 - Sent on March 10, 2016, 6:24 am by pdsimons11@gmail.com
Central Bank of Nigeria, Plot 33, Abubakar Tafawa Balewa Way Central Business District, Cadastral Zone, Abuja, Federal Capital Territory, Nigeria Email:service_custtomer@outlook.com Greetings, Do accept my apologies if my mail does not meet your personal ethics, I want to introduce myself and this business opportunity to you. My name is Mr. Adebayo Adelabu (Deputy Governor, Corporate Services Directorate) at Central Bank of Nigeria I wish to know if we can work together.I would like you to stand as the next of kin to my deceased client who died during this last Flooding in the western province of Sichuan in Asia he made some deposits of $5.6 Million Dollars to my bank which he was preparing to come to Nigeria. He died without any registered next of kin and as such the funds now have an open beneficiary mandate.Fortunately, both of you have the same last name so it will be very easy to make you become his official next of kin. If you are interested you do let me know so that I can give you Comprehensive details on what we are to do. I urgently hope to get your response as soon as possible. Endeavor to call me as soon as you get this mail on my official number below in this mail. Treat as top urgent. Regards, Mr Adebayo Adelabu Email:service_custtomer@outlook.com
Click to view scam #177504 - Sent on March 10, 2016, 6:00 am by service_customer@outlook.com
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Click to view scam #181384 - Sent on March 10, 2016, 5:31 am by sec-pem@uem.br
Internet Hidden Cameras Let You Watch from Anywhere Search Here in Ads Opt-Out Here or mailto: 685 Hummingbird Way Junction City, KS 66441
Click to view scam #181363 - Sent on March 10, 2016, 5:22 am by grist@placenamenumber.top
Greetings. My Partner and I are Private investors and we provide assistance with International Loans, Project Finance and Funding. Currently, Equity Investments and Financial Administrators overseas, which gives out Personal Loans and Business Loans. For Further Enquiries, Contact us only via our email as below: kassemaymana@yahoo.com MR KASSEM AYMAN & PARTNER
Click to view scam #181382 - Sent on March 10, 2016, 5:19 am by kassemayman22@hotmail.com
Hi User [censored]@gmail.com , You have New 5 incoming mails were placed on pending status, this is due suspicious acts on your account, In order to recieve the messages View here------ Click to verify your account and wait for responds   We apologise for any inconvenience and appreciate your understanding. Gmail.  
Click to view scam #177509 - Sent on March 10, 2016, 5:10 am by +-Gmail@hawaiiantel.net
????, ???????? ? ?????????? ?? ????? e-mail ?????, ?? ?? ??? ???????, ?? ?? ?????????? ??????? ??. ??? ?? ?????? ?? ?????? ???? ????? ????????, ????? ? ???????. ?? ????????? ???????? ???. ????????? ?????? ?? ??? ? Izgodni.bg ????????? ?? 10 ???? 2016 ?????? ??????? ?????? ??? ?????? All inclusive light + ?????? ? ??? ? ????????? ... ????: 30?? 60?? (-50%) ???? ? ?????? ???? ???????! 1 ??? 2 ... ????: 18.75?? 38.50?? (-51%) ???? ?? ? ?????, ? ????????! ??????? ... ????: 9.90?? 17?? (-42%) ??? ???????? ? ????? ????, ???????, ... ??? ????: 46?? ?????????? ????????? ?? ???????? ... ??? ????: 25?? 4-??????? ??????? ? ??. ??????! All Inclusive ... ??? ????: 24.50?? ???????, ???????, ????, ?????? + ?????? ... ??? ????: 33?? ?????, ?????? ? ????????????, ??? ... ????: 25?? 50?? (-50%) ?????? ??????????? ?? ??????, ????? ... ??? ????: 60?? All inclusive Light ??? ?????????! ??????? ... ??? ????: 49?? ??????? ?? ????, ????? ??? ????? ????????? ... ??? ????: 40?? ???? ??????? ? ????? ????? ??????**** ... ????: 49?? 98?? (-50%) ??????, ????????? ?????? ??? ! ??????? ... ??? ????: 29.90?? ???????, ??????? ? ?????? + ??? ?????? ... ??? ????: 32?? ?????? ? ??????? ???? ????! ????????? ... ??? ????: 89?? ???? ??????? ?????? ???? ??????, All ... ??? ????: 40?? ???????? ???????????? - ???????? ... ????: 39?? 65?? (-40%) Scholl Velvet Smooth Diamond Crystals ????. ? ?????????? ... ????: 36?? 89?? (-60%) ???? ??? ? ??? ? Mediterranean Resort 4* ? ?????????? ... ??? ????: 144?? ??? ??????????? ? ??????? ???????, ... ??? ????: 40?? ??????????? ???? ???????? ??? ????: 25.56?? ??????? ? ??? ???, ???? ??????? ?? ... ????: 13.50?? 30?? (-55%) ???????? ?? ???????? ?? ???????????? ... ????: 29?? 149?? (-80%) ??????? ??? ???????, ?? ????? ??????***, ... ??? ????: 17.50?? All Inclusive + ?????? ???? ??? ? ??? ? ????? ... ????: 29?? 55?? (-47%) Scholl Velvet Smooth Diamond Crystals ????: 29?? 79?? (-63%) ??????? ??? ??????? ? ?????? + ???????? ... ????: 27?? 40?? (-33%) ???-????????? All Inclusive ?? ?????, T?? ... ??? ????: 58.65?? ???? ???? ? ????? ??????? ????, ?????. ... ??? ????: 25?? ??????? ??? ??????? ? ?????? ??? ???????, ... ????: 28?? 56?? (-50%) ?????????? ?????????????? ???? ?? ... ????: 19.90?? 40?? (-50%) ????? ??????? ? ????????? ?? ????? ... ??? ????: 44?? ??? ??????? ? ????????? ???? ??? ?????????. ... ????: 37.50?? 70?? (-46%) ?????? ?? ???????? ? Palms Spa ??? ????? ... ????: 4.30?? 8?? (-46%) All Inclusive Light + ?????? ? ????????? ???? ... ????: 56?? 204?? (-73%) ??????????? ?? ???? All Inclusive ? ???????? ... ??? ????: 68?? ?????? ???????? ? Green Village, ????????! ... ????: 35?? 60?? (-42%) ????????? ?????????? ????? ? ????? ... ????: 12.95?? 29.50?? (-56%) ??????? ?? ???? ???? ??? ? ??????! ... ????: 51?? 73?? (-30%) ???????, ???????, ????, ?????? + ?????? ... ????: 49?? 80?? (-39%) ????????? ?? ???? ??? 100% ????????? ... ????: 37?? 78?? (-53%) ???? 2016 ? ??? ????? ?? ???? ?????, ... ??? ????: 46.40?? 1.75 ?. ??????? ??????? ????? Grey Goose ... ??? ????: 155?? ??? ??????? ? ?????? ????????? ???? ... ????: 39?? 78?? (-50%) ????????? ????? ?????????? ????: 19?? 48?? (-60%) ????????? ?? ??????? ? ????????? ... ????: 1.30?? 5?? (-74%) ???????? ????? ??????? ? ??????? ... ??? ????: 55?? ?????????? ?? ????? ????? ? ????????? ... ????: 14.70?? 95?? (-85%) ?????????, ??? ????? ?????? 4*! ??????? ... ????: 44?? 75?? (-41%) ?????? ????????? ??????? (40°) ? ???????? ... ????: 36?? 65?? (-45%) ??????? ALL INCLUSIVE ? ??????? ???? - ????? ... ??? ????: 42?? ?????? ?????? ??? ?? ?? 8 ????! 2 ???? ... ????: 69?? 190?? (-64%) ??? ? ??? ???????? ??? ??????? ? ?????? ... ??? ????: 53.60?? ???????? ? ???????? ????????, ??????. ... ????: 47?? 90?? (-48%) ?????????? ??????? ? ?????? ???? ... ????: 22?? 79?? (-72%) ???????? ? ???????! 3 ??????? ??? ??????? ... ??? ????: 285?? Theoxenia hotel 4* ? ????????? ???? ??? ? ... ????: 169?? 240?? (-35%) ??????? ? ????? ????? ??? 4*, ?.?. ?????? ... ??? ????: 36?? UV ????? ?? ??????? - ?? ????????? ??????? ... ????: 12.90?? 39?? (-66%) ???????, ???????, ?????? + ??? ? ????????? ... ????: 34?? 60?? (-43%) ????? ????????? ?? ????????! ????? ... ??? ????: 81?? All Inclusive ?? ????? ????? ???? ??? ? ???????, ... ????: 40?? 80?? (-50%) All Inclusive ? ????? ?? ???????? ? ????? ... ??? ????: 62.05?? ????????? ?????, ?????????? ?? ?? ... ????: 9?? 44?? (-80%) ???????????? ?? ???? ?? ????? - 1 ??? ... ????: 59?? 220?? (-73%) ???? ??????? ??? ?????????! ??????? ... ??? ????: 35?? ????? ????????? ?????? "?????" ????: 27?? 60?? (-55%) ????? ??????????? ? ????????? ??????, ... ??? ????: 112?? ???????, ???????, ?????? + ????? ?????? ... ????: 32?? 53?? (-40%) ???????, ???????, ??????, ??? ? ??????, ... ??? ????: 35?? All Inclusive Light + ?????? ?? ???? ?? ??? ... ????: 32?? 70?? (-54%) All inclusive ??????? ?? ?????? ??????, ... ??? ????: 50?? ?????? ???????? ?? ????? ?????, All ... ??? ????: 69?? ?????? ?? ?????? ???? Memory Insoles ????: 2.99?? 26?? (-89%) ?????? ?????? ?? ???????? ???????? ... ????: 8.90?? 39?? (-77%) All Inclusive + ?????? ? ????? Silver, ??. ?????. ... ??? ????: 31?? SPA ?? ????? ???? ?????! 2 ??????? ??? ... ????: 199?? 340?? (-42%) ??????? ? ??????! ??????? ??? ??????? ... ??? ????: 23?? ?????? ?????? ??? ?????????, ????? ... ??? ????: 118?? ??????? ? All Inclusive Light + ???. ?????? ... ????: 49.90?? 78?? (-36%) ?????? ????? ? ????? ????? ? ??????? ... ????: 12?? 49?? (-76%) ?????? ? ??????? ????? ? ?????????, ... ????: 5.33?? 16.70?? (-68%) ???????????? ???? ?? ????? SCHOLL ? 3 ... ????: 29?? 79?? (-63%) ???????? ?????? ??????? ??????? ? ... ????: 28?? 58?? (-52%) ????????? ????? ?????? ?????? ???? ... ????: 28?? 79?? (-65%) ?????????? ?? ??????? ? ??????? ????: 6.90?? 12?? (-43%) ?????? ???? ? ???????? Scholl Diamond Crystal ... ????: 33?? 79?? (-58%) ????????? ???? ??? Slim Body ????: 22?? 44?? (-50%) ???? ?? ?????????? ? ??????? ? ????????? ... ????: 22?? 49?? (-55%) ??????????? ?? ????? ?? ??????? Bubble ... ????: 8?? 17?? (-53%) ??????? ?? ?????????? ?? ????? Wonder ... ????: 14?? 28?? (-50%) ????????? ???? ?? ??????? ??????? ... ????: 6?? 12?? (-50%) ????? ?????? ?? ?????? ?? ????? ????: 29.90?? 65?? (-54%) ???????? ??????? ? ?????? Swarovski ????: 7?? 26?? (-73%) ???????? ????????? ?? ?????? ???????? ... ????: 7?? 19?? (-63%) ????????????? ??????? Relax & Tone ????: 22?? 69?? (-68%) ????????e? ?? ???????? Car Boot Organiser ????: 14?? 34?? (-59%) ????? ?????? ? ?????? ??????! ?????? ... ????: 7.99?? 16.68?? (-52%) ?????? ??? ?? ????? + ??????? ??? ?? ... ????: 9?? 20?? (-55%) M???? ? ????? ? ???????? ??????????? ... ????: 5?? 10?? (-50%) ????????? ??????? ???? ???? ?? ???????! ... ????: 5?? 10?? (-50%) ???? ?? ??????? ? ?????? ???-?????? ... ????: 7?? 12?? (-42%) ?????? ?????? ????? ???? ?? ???????????? ... ????: 9.99?? 28?? (-64%) ????????? ??????? ?? ????? ??????? ... ????: 5?? 18?? (-72%) ??????? ? ???????? ???????? ????? ... ????: 18?? 32?? (-44%) ??????? ????! ???????? ???????? ?? ... ????: 9.90?? 20?? (-51%) ???????? ?? ????? ?? ???? + ???????: ... ????: 3?? 10?? (-70%) ??????? ?????? ? ??????? ?? ????? ... ????: 5.99?? 13.79?? (-57%) ?????????? ????????! ????????? ??????? ... ????: 9?? 18?? (-50%) ????? ?? ???? ? ????????? ????? ????? ... ????: 1.90?? 6?? (-68%) ??????? ????? ?? ????? ? ????? ? ???? ... ????: 5?? 10?? (-50%) ??????? ?? ?????????? Slim patch ????: 9?? 25?? (-64%) ???? ?? ?????????? ????? ??? Spray mop ... ????: 29?? 66?? (-56%) ?????? ?????? ? ???????? ????? ? ??? ... ????: 5.15?? 10.30?? (-50%) ????? ?? ????????? ????: 14?? 28?? (-50%) ??? ?????? ? ????????? ??????, ???????, ... ????: 25?? 50?? (-50%) PF ???? ???? ??????? ? 3-????? ??????? ... ????: 4.95?? 10?? (-51%) ?????????? ????? ? 10 ????? ????: 3.90?? 8?? (-51%) ????? ??? ?????? ? ?????????! ??????? ... ????: 23.90?? 43?? (-44%) ??? ?????? ? ????????? ??????, ???????, ... ????: 28.50?? 54?? (-47%) ?? ??? ??? ?????????! ??????? ??? ... ????: 45?? 69?? (-35%) ???? ???? ???-????? ?? ???? ? ????????? ... ????: 8.90?? 18?? (-51%) ????????/?????? ?? ???????????? ?? ... ????: 6?? 18?? (-67%) ?????? ?? ????? ?????? ? ???? ?????? ... ????: 14?? 32?? (-56%) ?????? ? ??? ????? ???????****, ??????. ... ??? ????: 45?? ????? ??? ???????? ??? ?????????! ... ????: 44?? 79?? (-44%) ?????? ? ??????? ??????? ? ??? ??? ... ????: 9.90?? 25?? (-60%) ??????? ?? ???? ? ???? ???????? (20 ... ????: 10.99?? 22?? (-50%) All inclusive light ? ???????? Green Village, ????????. ... ????: 25?? 50?? (-50%) All inclusive ??????? ? ??????? ???? - ?? ... ??? ????: 28?? ????????? ?????? ??????????? Magic ... ????: 6?? 32?? (-81%) ?????? ? ???????? ??????. ???????, ... ????: 14.90?? 30?? (-50%) All Inclusive + ?????? ???? ??? ? ??? ? ????? ... ??? ????: 32?? ????????? "?????? ???" ??? ?????? ... ????: 11?? 22?? (-50%) ????? ?? ?????????? ?? ???? ?? ????? ... ????: 2?? 4?? (-50%) ???????? ???? ????????? ? ???????????? ... ????: 10?? 25?? (-60%) ??????? ??? ??????? ??? ??????? ? ... ????: 44.50?? 87?? (-49%) ????????? ?? ????! ????? ?? 2 ????, ... ????: 5.40?? 15?? (-64%) ???? ?????? ?????????? ? MicroTouch Max! ... ????: 9?? 36?? (-75%) ???????, ??????? + ??? ? ????????? ... ??? ????: 32?? All Inclusive + ?????? ? ??? ? ????? ?????? ... ????: 48?? 112?? (-57%) ??????? ??? ??????? ? ?????? + ??? ... ??? ????: 38?? ???? ????? ??????? ?? ????????? ?? ... ????: 10?? 25?? (-60%) ??????? ?? ???? ???? ??? ? ????? ????! ... ????: 16?? 37?? (-57%) ??? ? ?????????? ??????? ? ??????????! ... ????: 24.50?? 49?? (-50%) ??????? ????? ?? ?????????? ?? ???-?? ... ????: 12.99?? 26?? (-50%) ????? ?? 2 ????, ???? ?????? ? ???????, ... ????: 5?? 15?? (-67%) ?????? ? ????? ???? ??? ??????? ?? ... ????: 6?? 18?? (-67%) ??????? ??? ??????? ? ?????? + ????????? ... ??? ????: 75?? ??? ????????? ???? ???? ? ?????! ??????? ... ????: 42?? 69?? (-39%) ??????? ?? ?????????? ?? ????? W?nder ... ????: 9?? 28?? (-68%) ??????? ????? ???? Slim and Lift ????: 9?? 36?? (-75%) ??????? ? ??? ??? ?/??? ??????? ????????? ... ????: 9.90?? 30?? (-67%) ??????? ???? ? ??.??. ?????????? ? ... ??? ????: 19.90?? ???????? ??????! ??? ????? - ????? ... ????: 13.90?? 30?? (-54%) ?? ??? ?? ???? ?? ???! ??????? ? All ... ????: 49?? 89?? (-45%) ???????? ????? ?? ????? ??: ????????, ... ??? ????: 13.90?? ??????? ???? ?? ???? ? ??????? ????: 5?? 10?? (-50%) ??????????? ??? ?? ????????? ? 6 ??????????? ... ????: 18?? 38?? (-53%) ??? ??????? ? ????????! ??????? ??? ... ??? ????: 23.99?? ???????, ??????? ? ?????? + ????? ??? ... ??? ????: 36?? ?? ???? ? ????? ????? ??????! ??????? ... ????: 42?? 74?? (-43%) 60 ?????? ????? ?? ???? ???? ??????????????? ... ????: 13.90?? 35?? (-60%) ????? ?????????? ?? ???? ? ??????? ... ??? ????: 29?? ????????? ???? ? ???? ??????, ?????? ... ????: 4.95?? 12?? (-59%) ????????? (??????) ?? ?????? ?? ????? ... ????: 8?? 28?? (-71%) ???????? ?????????? ?? ???? Kitchen organizer ... ????: 7?? 14?? (-50%) ??????? ? ??????? ??? ??????? Iphone ... ????: 10?? 20?? (-50%) ?????? ?? ??????! ??? ????? + ?????????? ... ??? ????: 14.90?? ????????? ?? ???????? ????? ? 51% ????????, ... ????: 17?? 35?? (-51%) ?????? ???????????? ? ???????? ?? ... ????: 8?? 32?? (-75%) ??????? ?? ???????? ???? ? ???????? ... ????: 8.90?? 50?? (-82%) ??????? ?? ??????? ???????? Perfect Fries ... ????: 12?? 24?? (-50%) ??????? ? ???????! ??????? ??? ??????? ... ????: 19?? 35?? (-46%) ??? ? ??????????! ?????? ??????, ????????, ... ????: 16.90?? 50?? (-66%) ??????? ??? ??????? ? ??? SNB, ?? ????? ... ????: 4.90?? 10?? (-51%) ??? ????????? ?? ????! 2 ??????? ??? ... ????: 48?? 69?? (-30%) ? ?????? ?? ???? ?? ???????! ??????? ... ????: 32?? 52?? (-38%) ???? ?? ??????? ?? ???????? ??? Sticky ... ????: 7?? 34?? (-79%) ??????? ??? ???????, ?? ????? ?????????, ... ??? ????: 19.90?? ??????? ? ??????! ??????? ?? ???? ... ????: 32?? 80?? (-60%) ????????? ?????? ?? ?????? ????: 4?? 8?? (-50%) ????????? ?? ???????? Muti-design Hairdressing ... ????: 4?? 8?? (-50%) ????? ????????? ?? ????? ????: 5?? 10?? (-50%) ??????????? ? ???????????? ???????? ... ????: 22?? 33?? (-33%) ????????????? ??? ??????? ? ????? ... ??? ????: 39?? ??????? ??? ??????? + ??????? ????????? ... ??? ????: 29.90?? ??????????? ? ???????????? ???????? ... ????: 30?? 60?? (-50%) All Inclusive + ???? ???? ??? ???? ??????? ... ????: 37.50?? 68?? (-45%) ??????? ??? ??????? ? ?????? + ??? ... ????: 28.90?? 58?? (-50%) ??????! 70 ?????? ??????? ????????????? ... ????: 12.90?? 19?? (-32%) All inclusive light + ?????? ? ??? ? ????????? ... ????: 36?? 55?? (-35%) ???????? ??? ??????? - ???? ? ??????! ... ??? ????: 52.50?? ??????? ??? ??????? ? ?????? + ??? ... ????: 39.50?? 75?? (-47%) ????????? ?? ??????? ????: 4?? 8?? (-50%) 3 ?? ????????? ???????? Magic cap ????: 6?? 22?? (-73%) ???? ???? ? ????? ??????? ????, ?????. ... ??? ????: 19?? ??????? + ?????????? ?? ?????? + ??????????? ... ????: 19.99?? 60?? (-67%)   ?????????? ???? e-mail ?? SoludoPublishing@gmail.com, ?????? ??? ????????? ?? ???????? ? izgodni.bg. ????????? · ?????????
Click to view scam #177503 - Sent on March 10, 2016, 4:57 am by noreply@izgodni.bg
I am  Adam Scot Diplomat Agent from Texas. I'm positively contacting you due to the prevailing safekeeping description that feat us, here in our out station Texas, US. I was assigned to deliver two sealed consignment boxes to you by United Nation compensation award committee, This Two consignment boxes contain the sum of Ten Million Five Hundred Thousand Dollars, as your overdue inheritance payment since after the World War II in 1939 - 1945, for further detail kindly Re-confirm your details to me as stated below for record identical before I ensure safe Delivery to your home address.   1). your full Names: (2). Your Identity such as, International Passport or D/License: 3). Your Contact Phone Numbers: 5) Home address: (6) time to get you on phone:   Acknowledge the receipt of the mail and get back to me asap   Please kindly contact me through this valid email address: starvinmarvn70@sbcglobal.net agentstevep1759@gmail.com   Best Regards U.N diplomatic Adam Scott  
Click to view scam #181373 - Sent on March 10, 2016, 2:52 am by RFoster@tooeleschools.org
Onedaysociete Your start to a debt free life begins here
Click to view scam #181347 - Sent on March 10, 2016, 2:44 am by 1yf@roc-search.com
ATTN: Have you seen the list of companies hiring this month? Sales, marketing and Engineering etc job are top picks. FIND THE ATTACHMENT FOR YOUR DREAM JOB PAYMENT: 1,700 US$ TO 9,800 US$ WEEKLY. This email has been checked for viruses by Avast antivirus software. www.avast.com
Click to view scam #181368 - Sent on March 10, 2016, 2:44 am by markjefferson100@gmail.com
Internet Hidden Cameras Let You Watch from Anywhere Search Here in Ads Opt-Out Here or mailto: 685 Hummingbird Way Junction City, KS 66441
Click to view scam #181366 - Sent on March 10, 2016, 2:34 am by ammonites@mothermoneyothers.top
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Click to view scam #183621 - Sent on March 10, 2016, 2:05 am by
Hi [censored]@gmail.com You are about exceeding your free data volume. Avoid mail subscrition suspention, and email retrival malfunction, by following below reference ALLOCATE MORE DATA TO [[censored]@gmail.com] We will not be responsible for any subscrition suspention or email retrival malfunction if after this warning no response from you. Mail Team Scanned for viruses. www.avast.com
Click to view scam #181337 - Sent on March 10, 2016, 1:26 am by info@mailerlite.com