{"id":8117,"date":"2025-10-06T08:35:02","date_gmt":"2025-10-06T08:35:02","guid":{"rendered":"https:\/\/baliaccountants.com\/?p=8117"},"modified":"2025-10-10T11:14:25","modified_gmt":"2025-10-10T11:14:25","slug":"%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d","status":"publish","type":"post","link":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/","title":{"rendered":"\u041f\u043e\u0447\u0435\u043c\u0443 \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u0438\u043b\u043b\u044b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8117\" class=\"elementor elementor-8117 elementor-7929\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23542897 e-flex e-con-boxed e-con e-parent\" data-id=\"23542897\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd629e elementor-widget elementor-widget-text-editor\" data-id=\"fcd629e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u00a0\u0411\u0430\u043b\u0438 \u2014 \u0440\u0430\u0439 \u0434\u043b\u044f \u043c\u043d\u043e\u0433\u0438\u0445 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \ud83c\udf34. \u041d\u043e \u0432\u043b\u0430\u0434\u0435\u043d\u0438\u0435 \u0432\u0438\u043b\u043b\u043e\u0439 \u0437\u0434\u0435\u0441\u044c \u043f\u0440\u0438\u043d\u043e\u0441\u0438\u0442 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0440\u0430\u0434\u043e\u0441\u0442\u044c, \u043d\u043e \u0438 \u0441\u043a\u0440\u044b\u0442\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438. \u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0431\u0440\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u0438 \u0433\u043e\u0441\u0442\u044f\u043c\u0438 \u043a\u0430\u0436\u0435\u0442\u0441\u044f \u0435\u0441\u0442\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c, \u043d\u043e \u00ab\u0437\u0430\u043a\u0443\u043b\u0438\u0441\u043d\u044b\u0435 \u0437\u0430\u0434\u0430\u0447\u0438\u00bb \u2014 \u043d\u0430\u043b\u043e\u0433\u0438, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u2014 \u0441\u043e\u0432\u0441\u0435\u043c \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u044b\u0435.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u041c\u043d\u043e\u0433\u0438\u0435 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u0432\u0438\u043b\u043b \u0431\u044b\u0441\u0442\u0440\u043e \u043f\u043e\u043d\u0438\u043c\u0430\u044e\u0442, \u0447\u0442\u043e \u044d\u0442\u043e \u043d\u0435 \u00ab\u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043c\u0435\u043b\u043e\u0447\u044c\u00bb, \u0430 \u043f\u043e\u043b\u043d\u043e\u0446\u0435\u043d\u043d\u0430\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c, \u043e\u0442 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u0438\u0445 \u0431\u0438\u0437\u043d\u0435\u0441.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u044c\u0442\u0435: \u0443 \u0432\u0430\u0441 \u043f\u043e\u043b\u043d\u0430\u044f \u0437\u0430\u0433\u0440\u0443\u0437\u043a\u0430 \u0433\u043e\u0441\u0442\u0435\u0439 \u0432 \u0423\u0431\u0443\u0434\u0435, \u0438 \u0432\u0434\u0440\u0443\u0433 \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442 \u0448\u0442\u0440\u0430\u0444 \u0437\u0430 \u043d\u0435\u0441\u0434\u0430\u043d\u043d\u044b\u0439 \u0432\u043e\u0432\u0440\u0435\u043c\u044f \u041d\u0414\u0421 (PPN) \ud83d\udeab. \u0418\u043b\u0438 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438 \u0436\u0430\u043b\u0443\u044e\u0442\u0441\u044f \u043d\u0430 \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0435, \u0438 \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442\u0441\u044f \u0430\u0443\u0434\u0438\u0442.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u042d\u0442\u0438 \u043e\u0448\u0438\u0431\u043a\u0438 \u043f\u043e\u0434\u0440\u044b\u0432\u0430\u044e\u0442 \u0440\u0435\u043f\u0443\u0442\u0430\u0446\u0438\u044e, \u043f\u043e\u0440\u0442\u044f\u0442 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f \u0441 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c \u0438 \u0441\u043d\u0438\u0436\u0430\u044e\u0442 \u043f\u0440\u0438\u0431\u044b\u043b\u044c. \u041e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0447\u0430\u0441\u0442\u043e \u044d\u0442\u043e \u0441\u043b\u0443\u0447\u0430\u0435\u0442\u0441\u044f, \u043a\u043e\u0433\u0434\u0430 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u044b \u043f\u044b\u0442\u0430\u044e\u0442\u0441\u044f \u0432\u0435\u0441\u0442\u0438 \u0443\u0447\u0435\u0442 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u043e\u0434\u043d\u043e \u2014 \u043d\u0430\u043d\u044f\u0442\u044c \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u043d\u0430 \u0411\u0430\u043b\u0438. \u041c\u0435\u0441\u0442\u043d\u044b\u0435 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u0437\u043d\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438 \u0438 \u043f\u043e\u043d\u0438\u043c\u0430\u044e\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u0438 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432. \u041e\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u0438\u043b\u043b \u0434\u043e \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u2014 \u043e\u043d\u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0430\u0442 \u0437\u0430\u043a\u043e\u043d\u043d\u043e\u0441\u0442\u044c, \u0442\u043e\u0447\u043d\u043e\u0441\u0442\u044c \u0438 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u00ab\u042f \u0440\u0430\u043d\u044c\u0448\u0435 \u0442\u0440\u0430\u0442\u0438\u043b \u0432\u0441\u0435 \u0432\u044b\u0445\u043e\u0434\u043d\u044b\u0435 \u043d\u0430 \u0444\u043e\u0440\u043c\u044b \u0438 \u0442\u0430\u0431\u043b\u0438\u0446\u044b\u00bb, \u2014 \u0433\u043e\u0432\u043e\u0440\u0438\u0442 \u041c\u0430\u0440\u043a \u0419\u0435\u043d\u0441\u0435\u043d, \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u0432\u0438\u043b\u043b\u044b \u0438\u0437 \u0414\u0430\u043d\u0438\u0438. \u00ab\u0421 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0441\u0442\u0440\u0435\u0441\u0441 \u0438\u0441\u0447\u0435\u0437, \u0442\u0435\u043f\u0435\u0440\u044c \u044f \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e \u0433\u043e\u0441\u0442\u044f\u043c\u0438, \u0430 \u043d\u0435 \u0431\u0443\u043c\u0430\u0433\u0430\u043c\u0438.\u00bb \u2705<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u041f\u0440\u0438\u043c\u0435\u0440 \u0410\u043d\u043d\u044b \u041c\u044e\u043b\u043b\u0435\u0440, \u043d\u0435\u043c\u043a\u0438 \u0438\u0437 \u0427\u0430\u043d\u0433\u0443. \u041e\u043d\u0430 \u0437\u0430\u0431\u044b\u043b\u0430 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u0434\u043b\u044f \u041d\u0414\u0421 \u0438 \u043d\u0435\u0434\u043e\u043f\u043b\u0430\u0442\u0438\u043b\u0430 \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443. \u0412\u0441\u043a\u043e\u0440\u0435 \u043f\u043e\u043b\u0443\u0447\u0438\u043b\u0430 \u0448\u0442\u0440\u0430\u0444\u044b. \u041f\u043e\u0441\u043b\u0435 \u043d\u0430\u0439\u043c\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0432\u0441\u0451 \u0438\u0441\u043f\u0440\u0430\u0432\u0438\u043b\u043e\u0441\u044c: \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u0441\u0442\u0430\u043b\u0430 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439, \u041d\u0414\u0421 \u043f\u043e\u0434\u0430\u043d, \u043e\u0442\u0447\u0435\u0442\u044b \u044f\u0441\u043d\u044b\u0435. \u0422\u0435\u043f\u0435\u0440\u044c \u043e\u043d\u0430 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u0442 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e \ud83c\udf0d.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u0425\u043e\u0442\u0438\u0442\u0435 \u0443\u0441\u043f\u0435\u0445\u0430 \u0431\u0435\u0437 \u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0439 \u0431\u043e\u043b\u0438? \u041d\u0430\u0439\u043c\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438. \u0421 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u043c \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u043e\u043c \u0432\u044b \u0441\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0442\u0435 \u0432\u0440\u0435\u043c\u044f, \u0437\u0430\u0449\u0438\u0442\u0438\u0442\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0438 \u0431\u0443\u0434\u0435\u0442\u0435 \u043d\u0430\u0441\u043b\u0430\u0436\u0434\u0430\u0442\u044c\u0441\u044f \u043e\u0441\u0442\u0440\u043e\u0432\u043e\u043c \ud83d\udcca\u2728.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43647711 table-of-content e-flex e-con-boxed e-con e-parent\" data-id=\"43647711\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68aff072 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"68aff072\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udccc \u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b72a8df elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b72a8df\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-1\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041f\u043e\u0447\u0435\u043c\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u0430\u0436\u0435\u043d \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \ud83c\udf34<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-2\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u0430\u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \u043f\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \ud83d\udcca  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-3\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0412\u0430\u0436\u043d\u043e\u0441\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0435 \u0432\u0438\u043b\u043b\u044b \ud83d\udcbc<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-4\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0443\u0447\u0435\u0442\u0430 \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \u043d\u0430 \u0411\u0430\u043b\u0438 \ud83c\udfe0<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-5\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0420\u0435\u0430\u043b\u044c\u043d\u0430\u044f \u0438\u0441\u0442\u043e\u0440\u0438\u044f: \u043a\u0430\u043a \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u0440\u0435\u0448\u0438\u043b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \ud83c\udfe1<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-6\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0413\u043b\u0430\u0432\u043d\u044b\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043d\u0430\u0439\u043c\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \u2728<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-7\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041e\u0448\u0438\u0431\u043a\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u043f\u0440\u0438 \u0430\u0440\u0435\u043d\u0434\u0435 \u0432\u0438\u043b\u043b\u044b \ud83d\udeab<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-8\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u041a\u0430\u043a \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0439 \u0432\u0438\u043b\u043b\u044b \ud83d\udd0e<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-9\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">FAQ \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u043d\u0430 \u0411\u0430\u043b\u0438 \u2753<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43ea0d74 e-flex e-con-boxed e-con e-parent\" data-id=\"43ea0d74\" data-element_type=\"container\" id=\"section-1\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-640aacd9 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"640aacd9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041f\u043e\u0447\u0435\u043c\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u0430\u0436\u0435\u043d \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udf34\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f334.svg\"><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71158370 elementor-widget elementor-widget-text-editor\" data-id=\"71158370\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u0412\u043b\u0430\u0434\u0435\u043d\u0438\u0435 \u0432\u0438\u043b\u043b\u043e\u0439 \u043d\u0430 \u0411\u0430\u043b\u0438 \u043f\u0440\u0438\u043d\u043e\u0441\u0438\u0442 \u0443\u0434\u043e\u0432\u043b\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u0438\u0435, \u043d\u043e \u043f\u043e\u0434 \u0442\u0440\u043e\u043f\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043a\u0440\u0430\u0441\u043e\u0442\u043e\u0439 \u0441\u043a\u0440\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441\u043b\u043e\u0436\u043d\u0430\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430. \u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439, \u043e\u0442\u0447\u0435\u0442\u043e\u0432 \u043f\u043e \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u0435, \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0432 BPJS, \u0430 \u0438\u043d\u043e\u0433\u0434\u0430 \u0438 \u041d\u0414\u0421. \u041f\u0440\u043e\u043f\u0443\u0441\u043a \u043e\u0434\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430 \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u0432\u043b\u0435\u0447\u044c \u0448\u0442\u0440\u0430\u0444\u044b \u0438\u043b\u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438. \u042d\u043a\u0441\u043f\u0430\u0442\u044b \u0447\u0430\u0441\u0442\u043e \u043d\u0435\u0434\u043e\u043e\u0446\u0435\u043d\u0438\u0432\u0430\u044e\u0442 \u044d\u0442\u0438 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438, \u0441\u0447\u0438\u0442\u0430\u044f, \u0447\u0442\u043e \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0432\u0438\u043b\u043b\u044b \u00ab\u043f\u0440\u043e\u0441\u0442\u043e\u0439\u00bb. \u042d\u0442\u043e \u043d\u0435 \u0442\u0430\u043a.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u0438\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0439\u0441\u043a\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u044e\u0442 \u0432\u0441\u0451 \u2014 \u0434\u043e\u0445\u043e\u0434\u044b, \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u2014 \u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e \u043f\u043e\u0434\u0430\u044e\u0442 \u043e\u0442\u0447\u0435\u0442\u044b. \u0412\u043c\u0435\u0441\u0442\u043e \u0440\u0438\u0441\u043a\u0430 \u0448\u0442\u0440\u0430\u0444\u043e\u0432 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u0432\u0438\u043b\u043b \u043c\u043e\u0433\u0443\u0442 \u0440\u0430\u0441\u0441\u043b\u0430\u0431\u0438\u0442\u044c\u0441\u044f \u0438 \u0441\u043e\u0441\u0440\u0435\u0434\u043e\u0442\u043e\u0447\u0438\u0442\u044c\u0441\u044f \u043d\u0430 \u0433\u043e\u0441\u0442\u044f\u0445.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dc7b894 e-flex e-con-boxed e-con e-parent\" data-id=\"7dc7b894\" data-element_type=\"container\" id=\"section-2\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a5d6cef at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"4a5d6cef\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-2\">\u041a\u0430\u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \u043f\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcca\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4ca.svg\">\n <\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f80fdc8 elementor-widget elementor-widget-text-editor\" data-id=\"4f80fdc8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-8119\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-2_1_11zon-3.webp\" alt=\"\u041f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0430\u0440\u0435\u043d\u0434\u044b \u0432\u0438\u043b\u043b: \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043f\u043e\u0434\u0430\u044e\u0442 \u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433\u0438 PPh21 \u043f\u043e \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0435 \u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432-\u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-2_1_11zon-3.webp 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-2_1_11zon-3-300x226.webp 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-2_1_11zon-3-1024x771.webp 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-2_1_11zon-3-768x578.webp 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/>\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u2014 \u044d\u0442\u043e \u0431\u043e\u043b\u044c\u0448\u0435, \u0447\u0435\u043c \u043f\u0440\u043e\u0441\u0442\u043e \u0446\u0438\u0444\u0440\u044b. \u0410\u0440\u0435\u043d\u0434\u0430 \u0432\u0438\u043b\u043b \u0447\u0430\u0441\u0442\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u041d\u0414\u0421, \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 PPh 21 \u0438 \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u044b\u0445 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439. \u042d\u043a\u0441\u043f\u0430\u0442\u044b \u043d\u0435\u0440\u0435\u0434\u043a\u043e \u00ab\u0442\u0435\u0440\u044f\u044e\u0442\u0441\u044f \u0432 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0435\u00bb \u043f\u0440\u0438 \u0440\u0430\u0431\u043e\u0442\u0435 \u0441 \u0444\u043e\u0440\u043c\u0430\u043c\u0438 \u0438 \u043c\u0435\u043d\u044f\u044e\u0449\u0438\u043c\u0438\u0441\u044f \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u0421 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u043c\u0438 \u0443\u0441\u043b\u0443\u0433\u0430\u043c\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u0441\u0451 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u044f\u0441\u043d\u044b\u043c. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043f\u043e\u0434\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u0438 \u0432\u043e\u0432\u0440\u0435\u043c\u044f, \u043e\u0431\u044a\u044f\u0441\u043d\u044f\u044e\u0442 \u0432\u044b\u0447\u0435\u0442\u044b (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043d\u0430 \u0444\u043e\u0440\u043c\u0443 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0430 \u0438\u043b\u0438 \u0440\u0435\u043c\u043e\u043d\u0442) \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u044e\u0442 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e. \u2705\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u041f\u0435\u0440\u0435\u0434\u0430\u0432\u0430\u044f \u044d\u0442\u0443 \u0437\u0430\u0434\u0430\u0447\u0443 \u043d\u0430 \u0430\u0443\u0442\u0441\u043e\u0440\u0441, \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u0432\u0438\u043b\u043b \u0438\u0437\u0431\u0435\u0433\u0430\u044e\u0442 \u0441\u044e\u0440\u043f\u0440\u0438\u0437\u043e\u0432 \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u044e\u0442 \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u0443\u044e \u0440\u0430\u0431\u043e\u0442\u0443.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-440c6480 e-flex e-con-boxed e-con e-parent\" data-id=\"440c6480\" data-element_type=\"container\" id=\"section-3\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b904395 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"6b904395\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-3\">\u0412\u0430\u0436\u043d\u043e\u0441\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0435 \u0432\u0438\u043b\u043b\u044b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcbc\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4bc.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3487468b elementor-widget elementor-widget-text-editor\" data-id=\"3487468b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u0423\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0432\u0438\u043b\u043b\u043e\u0439 \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u0435 \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0435 \u0434\u0435\u043d\u0435\u0433: \u0431\u0440\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u0440\u0435\u043c\u043e\u043d\u0442\u044b, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u044d\u043b\u0435\u043a\u0442\u0440\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0438 \u0437\u0430\u043a\u0443\u043f\u043a\u0438. \u0411\u0435\u0437 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u043d\u0435\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u0442\u043e\u0447\u043d\u043e \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u0442\u044c \u043f\u0440\u0438\u0431\u044b\u043b\u044c. \u0417\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u2014 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0439 \u0432\u044b\u0437\u043e\u0432: \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438 \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0439 \u043e\u043f\u043b\u0430\u0442\u044b \u0442\u0440\u0443\u0434\u0430, \u0441\u0432\u0435\u0440\u0445\u0443\u0440\u043e\u0447\u043d\u044b\u0445 \u0438 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 BPJS.<\/span><\/p><p><span style=\"font-weight: 400;\"> \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043d\u0430 \u0411\u0430\u043b\u0438 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u0443\u044e\u0442 \u0440\u0430\u0441\u0447\u0435\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u044e\u0442 \u0447\u0438\u0441\u0442\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0437\u0430\u043f\u0438\u0441\u0438. \ud83d\udcd1<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u0421 \u043c\u0435\u0441\u044f\u0447\u043d\u044b\u043c\u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u0432\u0438\u043b\u043b \u0432\u0438\u0434\u044f\u0442 \u0443\u0442\u0435\u0447\u043a\u0438 \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u044e\u0442 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438 \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0435\u043c\u043e\u0441\u0442\u0438 \u0438 \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0442 \u0431\u043e\u043b\u0435\u0435 \u0432\u0437\u0432\u0435\u0448\u0435\u043d\u043d\u044b\u0435 \u0431\u0438\u0437\u043d\u0435\u0441-\u0440\u0435\u0448\u0435\u043d\u0438\u044f. \u0427\u0435\u0442\u043a\u0438\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b = \u0434\u043e\u0432\u043e\u043b\u044c\u043d\u044b\u0439 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b + \u0437\u0430\u0449\u0438\u0449\u0435\u043d\u043d\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u044b.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b15681e e-flex e-con-boxed e-con e-parent\" data-id=\"5b15681e\" data-element_type=\"container\" id=\"section-4\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e1d56c at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"66e1d56c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-4\">\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0443\u0447\u0435\u0442\u0430 \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \u043d\u0430 \u0411\u0430\u043b\u0438 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f3e0.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f12cc13 elementor-widget elementor-widget-text-editor\" data-id=\"1f12cc13\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u041c\u043d\u043e\u0433\u0438\u0445 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0443\u0434\u0438\u0432\u043b\u044f\u0435\u0442 \u0441\u0442\u0440\u043e\u0433\u0430\u044f \u043a\u0443\u043b\u044c\u0442\u0443\u0440\u0430 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0432 \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438. \u0427\u0442\u043e\u0431\u044b \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0442\u044c \u0432\u0438\u043b\u043b\u043e\u0439, \u0432\u0430\u043c \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043d\u0430\u0434\u043e\u0431\u0438\u0442\u044c\u0441\u044f:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043a\u0430\u0440\u0442\u0430 NPWP \u0434\u043b\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f PT PMA \u0434\u043b\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b LKPM \u0434\u043b\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u043f\u043b\u0430\u0435\u043d\u0441\u0430<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0420\u0430\u0437\u0434\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0447\u0435\u0442\u0430 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441- \u0438 \u043b\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u26a0\ufe0f \u0418\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u044d\u0442\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0447\u0440\u0435\u0432\u0430\u0442\u043e \u0448\u0442\u0440\u0430\u0444\u0430\u043c\u0438 \u0438\u043b\u0438 \u0434\u0430\u0436\u0435 \u043f\u0440\u0438\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u043e\u0439 \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438. \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u0435\u0434\u0443\u0442 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \u0448\u0430\u0433 \u0437\u0430 \u0448\u0430\u0433\u043e\u043c, \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0440\u0443\u044f, \u0447\u0442\u043e \u043d\u0438 \u043e\u0434\u043d\u043e \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u0443\u043f\u0443\u0449\u0435\u043d\u043e.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f9afbf4 e-flex e-con-boxed e-con e-parent\" data-id=\"3f9afbf4\" data-element_type=\"container\" id=\"section-5\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28aa973 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"28aa973\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-5\">\u0420\u0435\u0430\u043b\u044c\u043d\u0430\u044f \u0438\u0441\u0442\u043e\u0440\u0438\u044f: \u043a\u0430\u043a \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u0440\u0435\u0448\u0438\u043b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f3e1.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f3d94b5 elementor-widget elementor-widget-text-editor\" data-id=\"5f3d94b5\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u0410\u043d\u043d\u0430 \u041c\u044e\u043b\u043b\u0435\u0440, \u043d\u0435\u043c\u0435\u0446\u043a\u0430\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043a\u0430 \u0432 \u0427\u0430\u043d\u0433\u0443, \u0443\u0441\u0432\u043e\u0438\u043b\u0430 \u0443\u0440\u043e\u043a \u043d\u0430 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c \u043e\u043f\u044b\u0442\u0435. \u041e\u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u043b\u0430 \u0441\u0434\u0430\u0447\u0435\u0439 \u0432\u0438\u043b\u043b\u044b \u0447\u0435\u0440\u0435\u0437 Airbnb, \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u043b\u0430 \u0431\u0440\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u043b\u0430 \u0434\u0432\u0443\u043c\u044f \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0430\u043c\u0438 \u0431\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442. \u0412 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0414\u0421 \u043d\u0435 \u043f\u043e\u0434\u0430\u0432\u0430\u043b\u0441\u044f<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443 \u0431\u044b\u043b\u0438 \u043d\u0435\u0434\u043e\u043f\u043b\u0430\u0447\u0435\u043d\u044b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0417\u0430\u043f\u0438\u0441\u0438 \u043e\u043a\u0430\u0437\u0430\u043b\u0438\u0441\u044c \u043d\u0435\u043f\u043e\u043b\u043d\u044b\u043c\u0438<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u0411\u0430\u043b\u0438 \u043d\u0430\u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435, \u0438 \u0410\u043d\u043d\u0430 \u0437\u0430\u043f\u0430\u043d\u0438\u043a\u043e\u0432\u0430\u043b\u0430. \ud83d\ude30 \u041f\u043e \u0441\u043e\u0432\u0435\u0442\u0443 \u0434\u0440\u0443\u0433\u0430 \u043e\u043d\u0430 \u043d\u0430\u043d\u044f\u043b\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u043d\u0430 \u0411\u0430\u043b\u0438. \u0417\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043d\u0435\u0434\u0435\u043b\u044c \u043e\u043d\u0438 \u043f\u043e\u043f\u0440\u0430\u0432\u0438\u043b\u0438 \u041d\u0414\u0421, \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043b\u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0441 BPJS \u0438 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u043b\u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u044b\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b.<\/span><span style=\"font-weight: 400;\"> <br \/>\u00ab\u0422\u0435\u043f\u0435\u0440\u044c \u044f \u043f\u043e\u043d\u0438\u043c\u0430\u044e \u0441\u0432\u043e\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0438 \u0441\u043f\u043b\u044e \u0441\u043f\u043e\u043a\u043e\u0439\u043d\u043e\u00bb, \u2014 \u0441\u043a\u0430\u0437\u0430\u043b\u0430 \u0410\u043d\u043d\u0430. \u2705 \u0421\u0435\u0433\u043e\u0434\u043d\u044f \u043e\u043d\u0430 \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e \u0440\u0435\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u0442 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0438 \u0435\u0451 \u0431\u0438\u0437\u043d\u0435\u0441 \u0432\u0438\u043b\u043b\u044b \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0430\u0435\u0442 \u0440\u0430\u0441\u0442\u0438.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14a15874 e-flex e-con-boxed e-con e-parent\" data-id=\"14a15874\" data-element_type=\"container\" id=\"section-6\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-118edae4 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"118edae4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-6\">\u0413\u043b\u0430\u0432\u043d\u044b\u0435 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u043d\u0430\u0439\u043c\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u2728\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2728.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788976cf elementor-widget elementor-widget-text-editor\" data-id=\"788976cf\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u041d\u0430\u0439\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u2014 \u044d\u0442\u043e \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0441\u043f\u043e\u0441\u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u043e\u0432, \u043d\u043e \u0438 \u043f\u0443\u0442\u044c \u043a \u0440\u043e\u0441\u0442\u0443. \u0412\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u0432\u0438\u043b\u043b \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u0422\u043e\u0447\u043d\u044b\u0435 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u0421\u043f\u043e\u043a\u043e\u0439\u0441\u0442\u0432\u0438\u0435 \u0432 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0441\u043e\u0432\u0435\u0442\u044b \u043f\u043e \u041d\u0414\u0421 \u0438 PT PMA<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u0411\u043e\u043b\u044c\u0448\u0435 \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0434\u043b\u044f \u0433\u043e\u0441\u0442\u0435\u0439 \u0438 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433\u0430<\/span><\/p><p><span style=\"font-weight: 400;\">\ud83c\udf1f \u041c\u043d\u043e\u0433\u0438\u0435 \u044d\u043a\u0441\u043f\u0430\u0442\u044b \u043e\u0442\u043c\u0435\u0447\u0430\u044e\u0442, \u0447\u0442\u043e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u043d\u0435\u0432\u0435\u043b\u0438\u043a\u0430 \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0435\u0439, \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u0435\u043c \u0441\u0442\u0440\u0435\u0441\u0441\u0430 \u0438 \u0440\u043e\u0441\u0442\u043e\u043c \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u043d\u0430 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u0435\u0442.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-468eda30 e-flex e-con-boxed e-con e-parent\" data-id=\"468eda30\" data-element_type=\"container\" id=\"section-7\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4af7c7a0 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"4af7c7a0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-7\">\u041e\u0448\u0438\u0431\u043a\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u043f\u0440\u0438 \u0430\u0440\u0435\u043d\u0434\u0435 \u0432\u0438\u043b\u043b\u044b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udeab\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f6ab.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-491e10d4 elementor-widget elementor-widget-text-editor\" data-id=\"491e10d4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img decoding=\"async\" class=\"alignnone size-full wp-image-8120\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-3_2_11zon-3.webp\" alt=\"\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u0443\u0447\u0435\u0442\u0430 \u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0435 \u0432\u0438\u043b\u043b \u043d\u0430 \u0411\u0430\u043b\u0438 \u2014 \u043f\u0440\u043e\u043f\u0443\u0441\u043a \u041d\u0414\u0421, \u0437\u0430\u0434\u0435\u0440\u0436\u043a\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442, \u0441\u043c\u0435\u0448\u0435\u043d\u0438\u0435 \u043b\u0438\u0447\u043d\u044b\u0445 \u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u2014 \u0440\u0435\u0448\u0430\u044e\u0442\u0441\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-3_2_11zon-3.webp 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-3_2_11zon-3-300x226.webp 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-3_2_11zon-3-1024x771.webp 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-3_2_11zon-3-768x578.webp 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/><\/p><p><span style=\"font-weight: 400;\">\u042d\u043a\u0441\u043f\u0430\u0442\u044b \u0447\u0430\u0441\u0442\u043e \u043f\u0440\u043e\u0431\u0443\u044e\u0442 \u00ab\u0441\u0434\u0435\u043b\u0430\u0439-\u0441\u0430\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e\u00bb \u0438 \u043f\u043e\u0432\u0442\u043e\u0440\u044f\u044e\u0442 \u043e\u0434\u043d\u0438 \u0438 \u0442\u0435 \u0436\u0435 \u043e\u0448\u0438\u0431\u043a\u0438:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u043f\u0443\u0441\u043a \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0445 \u0441\u0440\u043e\u043a\u043e\u0432<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0417\u0430\u0431\u044b\u0442\u044b\u0439 \u041d\u0414\u0421 \u043f\u043e \u0430\u0440\u0435\u043d\u0434\u0435<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0412\u044b\u043f\u043b\u0430\u0442\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0431\u0435\u0437 BPJS<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421\u043c\u0435\u0448\u0435\u043d\u0438\u0435 \u043b\u0438\u0447\u043d\u044b\u0445 \u0438 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0432\u0438\u043b\u043b\u044b<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0435\u043f\u043e\u0434\u0430\u0447\u0430 \u043e\u0442\u0447\u0435\u0442\u043e\u0432 LKPM<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u041a\u0430\u0436\u0434\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430 = \u0448\u0442\u0440\u0430\u0444\u044b, \u043d\u0435\u0434\u043e\u0432\u043e\u043b\u044c\u043d\u044b\u0439 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b \u0438\u043b\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b. \ud83d\udeab \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0430\u044e\u0442 \u044d\u0442\u0438 \u0440\u0438\u0441\u043a\u0438 \u0438 \u0438\u0437\u0431\u0430\u0432\u043b\u044f\u044e\u0442 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \u043e\u0442 \u0437\u0430\u0431\u043e\u0442.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d59542 e-flex e-con-boxed e-con e-parent\" data-id=\"1d59542\" data-element_type=\"container\" id=\"section-8\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511a2d7 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"511a2d7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-8\">\u041a\u0430\u043a \u0432\u044b\u0431\u0440\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0439 \u0432\u0438\u043b\u043b\u044b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udd0e\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f50e.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a69c7 elementor-widget elementor-widget-text-editor\" data-id=\"73a69c7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u041d\u0435 \u0432\u0441\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043f\u043e\u043d\u0438\u043c\u0430\u044e\u0442 \u043f\u043e\u0442\u0440\u0435\u0431\u043d\u043e\u0441\u0442\u0438 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432. \u041f\u0440\u0438 \u043d\u0430\u0439\u043c\u0435 \u0438\u0449\u0438\u0442\u0435:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u041e\u043f\u044b\u0442 \u0441 \u0432\u0438\u043b\u043b\u0430\u043c\u0438 \u0438 PT PMA<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u041a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u044e \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u043c \u0438 \u0438\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0439\u0441\u043a\u043e\u043c<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u041f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0435 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u0435<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u0421\u0438\u043b\u044c\u043d\u044b\u0435 \u043e\u0442\u0437\u044b\u0432\u044b \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2714\ufe0f \u041f\u0440\u043e\u0430\u043a\u0442\u0438\u0432\u043d\u044b\u0435 \u043d\u0430\u043f\u043e\u043c\u0438\u043d\u0430\u043d\u0438\u044f<\/span><\/p><p><span style=\"font-weight: 400;\">\u041b\u0443\u0447\u0448\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043d\u0430 \u0411\u0430\u043b\u0438 \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u043c\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438, \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b \u0432 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u0445 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0439 \u0440\u043e\u0441\u0442\u0430.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f239007 e-flex e-con-boxed e-con e-parent\" data-id=\"f239007\" data-element_type=\"container\" id=\"section-9\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5011023 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"5011023\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-9\">FAQ \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u043d\u0430 \u0411\u0430\u043b\u0438 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u2753\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2753.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cefc8 e-flex e-con-boxed e-con e-parent\" data-id=\"5cefc8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-421ba5f elementor-widget elementor-widget-elementskit-accordion\" data-id=\"421ba5f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-69de50787f543\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-421ba5f\">\n                        <a href=\"#collapse-0b6852869de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-0b6852869de50787f543\" aria-expanded=\"true\" aria-controls=\"Collapse-0b6852869de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u041d\u0414\u0421?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-0b6852869de50787f543\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0430, \u043f\u0440\u0438 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u0438 \u043b\u0438\u043c\u0438\u0442\u0430.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-421ba5f\">\n                        <a href=\"#collapse-cf968b069de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cf968b069de50787f543\" aria-expanded=\"false\" aria-controls=\"Collapse-cf968b069de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0417\u0430\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f \u043b\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 BPJS?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cf968b069de50787f543\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0430, \u0432\u0441\u0435 \u0441\u0447\u0438\u0442\u0430\u044e\u0442 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-421ba5f\">\n                        <a href=\"#collapse-fc95e2769de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fc95e2769de50787f543\" aria-expanded=\"false\" aria-controls=\"Collapse-fc95e2769de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 PT PMA?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fc95e2769de50787f543\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u0430\u044f \u0434\u043b\u044f \u0430\u0440\u0435\u043d\u0434\u044b.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-421ba5f\">\n                        <a href=\"#collapse-de51b7469de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-de51b7469de50787f543\" aria-expanded=\"false\" aria-controls=\"Collapse-de51b7469de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041a\u0430\u043a \u0447\u0430\u0441\u0442\u043e \u0441\u0434\u0430\u0432\u0430\u0442\u044c \u043e\u0442\u0447\u0435\u0442\u044b?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-de51b7469de50787f543\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e + \u0433\u043e\u0434\u043e\u0432\u043e\u0439.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-421ba5f\">\n                        <a href=\"#collapse-3add49269de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3add49269de50787f543\" aria-expanded=\"false\" aria-controls=\"Collapse-3add49269de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u042d\u0442\u043e \u0434\u043e\u0440\u043e\u0433\u043e?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3add49269de50787f543\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0435\u0448\u0435\u0432\u043b\u0435 \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-421ba5f\">\n                        <a href=\"#collapse-c47698469de50787f543\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c47698469de50787f543\" aria-expanded=\"false\" aria-controls=\"Collapse-c47698469de50787f543\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041f\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u043b\u0438 \u0441 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c\u0438?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c47698469de50787f543\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-421ba5f\" data-parent=\"#accordion-69de50787f543\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0430, \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u0443\u044e\u0442 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u0438 \u043f\u0440\u0438\u0431\u044b\u043b\u0438.<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a55a1f4 elementor-widget elementor-widget-text-editor\" data-id=\"4a55a1f4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #ff0000;\">\ud83d\udcde \u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0435\u0439 \u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438?<br \/>\ud83d\udc49 \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u0448\u0438\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438 \u0432 WhatsApp \u043f\u0440\u044f\u043c\u043e \u0441\u0435\u0439\u0447\u0430\u0441! \ud83d\udcca\u2728<\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-550bc549 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"550bc549\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/6281299734101\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-whatsapp-1\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Chat on whatsapp<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p> \u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728<\/p>\n","protected":false},"author":2,"featured_media":8118,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-8117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-43"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA<\/title>\n<meta name=\"description\" content=\"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA\" \/>\n<meta property=\"og:description\" content=\"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728\" \/>\n<meta property=\"og:url\" content=\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/\" \/>\n<meta property=\"og:site_name\" content=\"baliaccountants.com\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-06T08:35:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-10T11:14:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"771\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Karina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karina\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 \u043c\u0438\u043d\u0443\u0442\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/\",\"url\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/\",\"name\":\"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA\",\"isPartOf\":{\"@id\":\"https:\/\/baliaccountants.com\/ru\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp\",\"datePublished\":\"2025-10-06T08:35:02+00:00\",\"dateModified\":\"2025-10-10T11:14:25+00:00\",\"author\":{\"@id\":\"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/2d7e6bec1abfe07a943f55cf6b09e6b4\"},\"description\":\"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728\",\"breadcrumb\":{\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage\",\"url\":\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp\",\"contentUrl\":\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp\",\"width\":1024,\"height\":771,\"caption\":\"\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u0438, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0438 \u0440\u0430\u0441\u0447\u0435\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/baliaccountants.com\/ru\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u041f\u043e\u0447\u0435\u043c\u0443 \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u0438\u043b\u043b\u044b\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/#website\",\"url\":\"https:\/\/baliaccountants.com\/ru\/\",\"name\":\"baliaccountants.com\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/baliaccountants.com\/ru\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/2d7e6bec1abfe07a943f55cf6b09e6b4\",\"name\":\"Karina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/small-face-96x96.jpg\",\"contentUrl\":\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/small-face-96x96.jpg\",\"caption\":\"Karina\"},\"description\":\"A Journalistic Communication graduate from the University of Indonesia, she loves turning complex tax topics into clear, engaging stories for readers.\",\"url\":\"https:\/\/baliaccountants.com\/ru\/author\/karina\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA","description":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/","og_locale":"ru_RU","og_type":"article","og_title":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA","og_description":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728","og_url":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/","og_site_name":"baliaccountants.com","article_published_time":"2025-10-06T08:35:02+00:00","article_modified_time":"2025-10-10T11:14:25+00:00","og_image":[{"width":1024,"height":771,"url":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp","type":"image\/webp"}],"author":"Karina","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c":"Karina","\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"7 \u043c\u0438\u043d\u0443\u0442"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/","url":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/","name":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA","isPartOf":{"@id":"https:\/\/baliaccountants.com\/ru\/#website"},"primaryImageOfPage":{"@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage"},"image":{"@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage"},"thumbnailUrl":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp","datePublished":"2025-10-06T08:35:02+00:00","dateModified":"2025-10-10T11:14:25+00:00","author":{"@id":"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/2d7e6bec1abfe07a943f55cf6b09e6b4"},"description":"\u0423\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0432\u0438\u043b\u043b\u044b \u043d\u0430 \u0411\u0430\u043b\u0438: \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u044b \u043f\u043e\u043c\u043e\u0433\u0443\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u0430\u043c\u0438. \u041d\u0430\u0434\u0435\u0436\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 PT PMA \u2728","breadcrumb":{"@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/"]}]},{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#primaryimage","url":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp","contentUrl":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/2-1_3_11zon-1024x771-3.webp","width":1024,"height":771,"caption":"\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u0438, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e \u0438 \u0440\u0430\u0441\u0447\u0435\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432"},{"@type":"BreadcrumbList","@id":"https:\/\/baliaccountants.com\/ru\/%d1%83%d0%bf%d1%80%d0%be%d1%81%d1%82%d0%b8%d1%82%d0%b5-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d0%b8%d1%8e-%d0%b2%d0%b8%d0%bb%d0%bb%d1%8b-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d1%8d\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/baliaccountants.com\/ru\/home\/"},{"@type":"ListItem","position":2,"name":"\u041f\u043e\u0447\u0435\u043c\u0443 \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432\u0438\u043b\u043b\u044b"}]},{"@type":"WebSite","@id":"https:\/\/baliaccountants.com\/ru\/#website","url":"https:\/\/baliaccountants.com\/ru\/","name":"baliaccountants.com","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/baliaccountants.com\/ru\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Person","@id":"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/2d7e6bec1abfe07a943f55cf6b09e6b4","name":"Karina","image":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/baliaccountants.com\/ru\/#\/schema\/person\/image\/","url":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/small-face-96x96.jpg","contentUrl":"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/small-face-96x96.jpg","caption":"Karina"},"description":"A Journalistic Communication graduate from the University of Indonesia, she loves turning complex tax topics into clear, engaging stories for readers.","url":"https:\/\/baliaccountants.com\/ru\/author\/karina\/"}]}},"_links":{"self":[{"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/posts\/8117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/comments?post=8117"}],"version-history":[{"count":5,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8177,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/media\/8118"}],"wp:attachment":[{"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/baliaccountants.com\/ru\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}