{"id":8144,"date":"2025-10-10T08:44:10","date_gmt":"2025-10-10T08:44:10","guid":{"rendered":"https:\/\/baliaccountants.com\/?p=8144"},"modified":"2025-10-10T10:20:13","modified_gmt":"2025-10-10T10:20:13","slug":"%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b5-%d1%83%d1%81%d0%bb%d1%83%d0%b3%d0%b8-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d0%b4%d0%bb%d1%8f-%d1%8d%d0%ba%d1%81%d0%bf","status":"publish","type":"post","link":"https:\/\/baliaccountants.com\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b5-%d1%83%d1%81%d0%bb%d1%83%d0%b3%d0%b8-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d0%b4%d0%bb%d1%8f-%d1%8d%d0%ba%d1%81%d0%bf\/","title":{"rendered":"\ud83c\udf34 \u041f\u043e\u043b\u043d\u043e\u0435 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043f\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \ud83d\udcca"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8144\" class=\"elementor elementor-8144\">\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;\">\u0414\u043b\u044f \u043c\u043d\u043e\u0433\u0438\u0445 \u043f\u0435\u0440\u0435\u0435\u0437\u0434 \u043d\u0430 \u0411\u0430\u043b\u0438 \u2014 \u044d\u0442\u043e \u043c\u0435\u0447\u0442\u0430: \u0437\u0430\u043a\u0430\u0442\u044b \u0432 \u0421\u0435\u043c\u0438\u043d\u044c\u044f\u043a\u0435, \u043a\u0430\u0444\u0435 \u0432 \u0427\u0430\u043d\u0433\u0443 \u0438 \u0431\u0435\u0441\u043a\u043e\u043d\u0435\u0447\u043d\u044b\u0435 \u043f\u0440\u0438\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f. \u041d\u043e \u043a\u043e\u0433\u0434\u0430 \u0440\u0435\u0447\u044c \u0437\u0430\u0445\u043e\u0434\u0438\u0442 \u043e\u0431 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0434\u0435\u043d\u044c\u0433\u0430\u043c\u0438 \u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u0432 \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438, \u043c\u0435\u0447\u0442\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u0437\u0430\u043f\u0443\u0442\u0430\u043d\u043d\u043e\u0439 \ud83d\ude35.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u041c\u043d\u043e\u0433\u0438\u0435 \u044d\u043a\u0441\u043f\u0430\u0442\u044b \u0431\u044b\u0441\u0442\u0440\u043e \u043f\u043e\u043d\u0438\u043c\u0430\u044e\u0442, \u0447\u0442\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043d\u0430 \u0411\u0430\u043b\u0438 \u043d\u0435 \u0442\u0430\u043a \u043f\u0440\u043e\u0441\u0442\u0430, \u043a\u0430\u043a \u0434\u043e\u043c\u0430. \u041e\u0442 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 PT PMA \u0434\u043e \u043f\u043e\u0434\u0430\u0447\u0438 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e\u0433\u043e \u041d\u0414\u0421 \u2014 \u0432\u0441\u0451 \u044d\u0442\u043e \u043a\u0430\u0436\u0435\u0442\u0441\u044f \u043b\u0430\u0431\u0438\u0440\u0438\u043d\u0442\u043e\u043c.<\/span><\/p><p><span style=\"font-weight: 400;\">\u0411\u0435\u0437 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u043e\u043c\u043e\u0449\u0438 \u0434\u0430\u0436\u0435 \u043c\u0435\u043b\u043a\u0438\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u2014 \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043f\u0440\u043e\u043f\u0443\u0441\u043a \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0438\u043b\u0438 \u0437\u0430\u0431\u044b\u0442\u043e\u0433\u043e \u043e\u0442\u0447\u0451\u0442\u0430 LKPM \u2014 \u043c\u043e\u0433\u0443\u0442 \u0441\u0442\u043e\u0438\u0442\u044c \u0432\u0430\u043c \u0432\u0440\u0435\u043c\u0435\u043d\u0438, \u0434\u0435\u043d\u0435\u0433 \u0438 \u0434\u0443\u0448\u0435\u0432\u043d\u043e\u0433\u043e \u0441\u043f\u043e\u043a\u043e\u0439\u0441\u0442\u0432\u0438\u044f \ud83d\udeab. \u041d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u044d\u043a\u0441\u043f\u0430\u0442\u044b \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441\u043e \u0448\u0442\u0440\u0430\u0444\u0430\u043c\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043c\u043e\u0436\u043d\u043e \u0431\u044b\u043b\u043e \u043b\u0435\u0433\u043a\u043e \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043f\u0440\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0435.<\/span><\/p><p><span style=\"font-weight: 400;\">\u0418\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0432\u0441\u0451 \u0431\u043e\u043b\u044c\u0448\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0435\u0432 \u043e\u0431\u0440\u0430\u0449\u0430\u044e\u0442\u0441\u044f \u043a \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c \u043d\u0430 \u0411\u0430\u043b\u0438. \u041e\u043d\u0438 \u0432\u0435\u0434\u0443\u0442 \u0443\u0447\u0451\u0442, \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0438 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c \u0441 \u044f\u0441\u043d\u043e\u0441\u0442\u044c\u044e \u0438 \u0442\u043e\u0447\u043d\u043e\u0441\u0442\u044c\u044e. \u0412\u043c\u0435\u0441\u0442\u043e \u0442\u043e\u0433\u043e \u0447\u0442\u043e\u0431\u044b \u0442\u043e\u043d\u0443\u0442\u044c \u0432 \u0431\u0443\u043c\u0430\u0433\u0430\u0445, \u0432\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043e\u0441\u0440\u0435\u0434\u043e\u0442\u043e\u0447\u0438\u0442\u044c\u0441\u044f \u043d\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0435 \u2014 \u0438\u043b\u0438 \u043f\u0440\u043e\u0441\u0442\u043e \u043d\u0430\u0441\u043b\u0430\u0436\u0434\u0430\u0442\u044c\u0441\u044f \u0436\u0438\u0437\u043d\u044c\u044e \u043d\u0430 \u043e\u0441\u0442\u0440\u043e\u0432\u0435 \ud83c\udf34.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00ab\u042f \u0442\u0440\u0430\u0442\u0438\u043b\u0430 \u0447\u0430\u0441\u044b \u043d\u0430 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0435 \u0442\u0430\u0431\u043b\u0438\u0446\u044b\u00bb, \u2014 \u0433\u043e\u0432\u043e\u0440\u0438\u0442 \u041c\u0430\u0440\u0438\u044f \u041b\u043e\u043f\u0435\u0441, \u0432\u043b\u0430\u0434\u0435\u043b\u0438\u0446\u0430 \u0432\u0438\u043b\u043b\u044b \u0438\u0437 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0432 \u0423\u0431\u0443\u0434\u0435. \u2014 \u00ab\u0422\u0435\u043f\u0435\u0440\u044c, \u043a\u043e\u0433\u0434\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u0435\u0434\u0443\u0442 \u043c\u043e\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c, \u0443 \u043c\u0435\u043d\u044f \u0441\u043f\u043e\u043a\u043e\u0439\u0441\u0442\u0432\u0438\u0435 \u0438 \u0431\u043e\u043b\u044c\u0448\u0435 \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0434\u043b\u044f \u0433\u043e\u0441\u0442\u0435\u0439\u00bb \u2705.<\/span><\/p><p><span style=\"font-weight: 400;\">\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u044c\u0442\u0435, \u0447\u0442\u043e \u0432\u044b \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442\u0435 \u043a\u0430\u0444\u0435 \u0432 \u0427\u0430\u043d\u0433\u0443 \u0438\u043b\u0438 \u0441\u0434\u0430\u0451\u0442\u0435 \u0432\u0438\u043b\u043b\u044b \u0432 \u0421\u0435\u043c\u0438\u043d\u044c\u044f\u043a\u0435, \u043f\u043e\u043a\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b \u0431\u0435\u0440\u0443\u0442 \u043d\u0430 \u0441\u0435\u0431\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0441\u0447\u0435\u0442\u0430 \u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \ud83c\udf0d.<\/span><\/p><p><span style=\"font-weight: 400;\">\u0425\u043e\u0442\u0438\u0442\u0435 \u0443\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u044c \u0436\u0438\u0437\u043d\u044c \u043d\u0430 \u0411\u0430\u043b\u0438? \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438 \u0443\u0436\u0435 \u0441\u0435\u0433\u043e\u0434\u043d\u044f, \u0447\u0442\u043e\u0431\u044b \u0432\u0430\u0448\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u044b \u0431\u044b\u043b\u0438 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u044b\u043c\u0438, \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u043c\u0438 \u0438 \u0431\u0435\u0437 \u0441\u0442\u0440\u0435\u0441\u0441\u0430 \ud83d\udcca.<\/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\"> \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\"> \u0417\u0430\u0447\u0435\u043c \u044d\u043a\u0441\u043f\u0430\u0442\u0430\u043c \u043d\u0443\u0436\u043d\u044b \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 \u0432 2026? \ud83c\udf0d<\/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 \u043f\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\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c\u044e \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\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \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\">\u0420\u043e\u043b\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438 PT PMA \u0434\u043b\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432 \ud83c\udfe2<\/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 \u0432\u0438\u043b\u043b\u044b \u0443\u043f\u0440\u043e\u0441\u0442\u0438\u043b \u0444\u0438\u043d\u0430\u043d\u0441\u044b \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 \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\">\u0428\u0430\u0433\u0438 \u0434\u043b\u044f \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0431\u0435\u0437 \u0441\u0442\u0440\u0435\u0441\u0441\u0430 \u2705<\/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\">\u041a\u0430\u043a \u0432\u044b\u0431\u0440\u0430\u0442\u044c \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 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \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-8\">\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 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0431\u0435\u0437 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u26a0\ufe0f<\/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\">\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \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\">\u0417\u0430\u0447\u0435\u043c \u044d\u043a\u0441\u043f\u0430\u0442\u0430\u043c \u043d\u0443\u0436\u043d\u044b \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 \u0432 2026? <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udf0d\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f30d.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;\">\u0416\u0438\u0437\u043d\u044c \u043d\u0430 \u0411\u0430\u043b\u0438 \u043a\u0430\u0436\u0435\u0442\u0441\u044f \u0432\u043e\u043b\u0448\u0435\u0431\u043d\u043e\u0439 \u2014 \u0441\u043e\u043b\u043d\u0446\u0435, \u0441\u0435\u0440\u0444\u0438\u043d\u0433 \u0438 \u0440\u0430\u0441\u0442\u0443\u0449\u0435\u0435 \u0441\u043e\u043e\u0431\u0449\u0435\u0441\u0442\u0432\u043e \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432. \u041d\u043e \u0437\u0430 \u044d\u0442\u0438\u043c \u0440\u0430\u0435\u043c \u0441\u043a\u0440\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c: \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438.<\/span><\/p><p><span style=\"font-weight: 400;\">\u041c\u043d\u043e\u0433\u0438\u0435 \u044d\u043a\u0441\u043f\u0430\u0442\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0442 \u0432\u0438\u043b\u043b\u0430\u043c\u0438, \u043a\u0430\u0444\u0435 \u0438\u043b\u0438 \u043e\u043d\u043b\u0430\u0439\u043d-\u0431\u0438\u0437\u043d\u0435\u0441\u0430\u043c\u0438, \u043d\u0435\u0434\u043e\u043e\u0446\u0435\u043d\u0438\u0432\u0430\u044e\u0442 \u0435\u0451 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u044c. \u0411\u0435\u0437 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438 \u0432\u044b \u0440\u0438\u0441\u043a\u0443\u0435\u0442\u0435:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u041f\u0440\u043e\u043f\u0443\u0441\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0440\u043e\u043a\u0438<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u041e\u0448\u0438\u0431\u0438\u0442\u044c\u0441\u044f \u0432 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u041d\u0414\u0421<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u0421\u0434\u0435\u043b\u0430\u0442\u044c \u043e\u0448\u0438\u0431\u043a\u0438 \u0432 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u0445 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432<\/span><\/p><p><span style=\"font-weight: 400;\">\u041a 2026 \u0433\u043e\u0434\u0443 \u0432\u0441\u0451 \u0431\u043e\u043b\u044c\u0448\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432 \u0432\u044b\u0431\u0438\u0440\u0430\u044e\u0442 \u0411\u0430\u043b\u0438. \u042d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \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 \u043f\u0435\u0440\u0435\u0441\u0442\u0430\u044e\u0442 \u0431\u044b\u0442\u044c \u00ab\u043e\u043f\u0446\u0438\u0435\u0439\u00bb \u2014 \u043e\u043d\u0438 \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0434\u043b\u044f \u0437\u0430\u0449\u0438\u0442\u044b \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0439.<\/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 \u043f\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\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c\u044e <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcca\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4ca.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-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><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-8151\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-1.png\" alt=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0430 \u0411\u0430\u043b\u0438 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u044d\u043a\u0441\u043f\u0430\u0442\u0430\u043c: \u041d\u0414\u0421, NPWP, \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0438 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c LKPM\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-1.png 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-1-300x226.png 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-1-1024x771.png 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-1-768x578.png 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/><\/p><p><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0418\u043d\u0434\u043e\u043d\u0435\u0437\u0438\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b \u043f\u043e \u041d\u0414\u0421 (PPN), \u0433\u043e\u0434\u043e\u0432\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u0438 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b LKPM. \u041f\u0440\u043e\u043f\u0443\u0441\u043a \u0434\u0430\u0436\u0435 \u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u0448\u0442\u0440\u0430\u0444\u0430\u043c.<\/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 \u043f\u043e\u043c\u043e\u0433\u0430\u044e\u0442:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u0417\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0432\u0430\u0448 NPWP (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043d\u043e\u043c\u0435\u0440)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u0420\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0438 \u043f\u043e\u0434\u0430\u0442\u044c \u041d\u0414\u0421 \u0434\u043b\u044f \u0441\u0434\u0430\u0447\u0438 \u0432\u0438\u043b\u043b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b (PPh 21)<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041f\u043e\u0434\u0430\u0442\u044c \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c LKPM \u0432\u043e\u0432\u0440\u0435\u043c\u044f<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041f\u0440\u043e\u0434\u043b\u0438\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441-\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 OSS<\/span><\/p><p><span style=\"font-weight: 400;\">\ud83d\udca1 \u041f\u0440\u0438\u043c\u0435\u0440: \u0421\u0430\u0440\u0430 \u0414\u0436\u043e\u043d\u0441\u043e\u043d, \u0432\u043b\u0430\u0434\u0435\u043b\u0438\u0446\u0430 \u043a\u0430\u0444\u0435 \u0438\u0437 \u0421\u0428\u0410 \u0432 \u0427\u0430\u043d\u0433\u0443, \u0447\u0443\u0442\u044c \u043d\u0435 \u043f\u043e\u0442\u0435\u0440\u044f\u043b\u0430 \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u044e \u0438\u0437-\u0437\u0430 \u043f\u0440\u043e\u043f\u0443\u0449\u0435\u043d\u043d\u043e\u0433\u043e \u043e\u0442\u0447\u0451\u0442\u0430. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u043e\u0441\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u043b \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b, \u043d\u0430\u0441\u0442\u0440\u043e\u0438\u043b \u043d\u0430\u043f\u043e\u043c\u0438\u043d\u0430\u043d\u0438\u044f \u0438 \u0441\u043f\u0430\u0441 \u0435\u0451 \u0431\u0438\u0437\u043d\u0435\u0441.<\/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\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0434\u043b\u044f \u043c\u0430\u043b\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 <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\u044f\u0442\u044c \u043a\u0430\u0444\u0435, \u043c\u0430\u0433\u0430\u0437\u0438\u043d\u043e\u043c \u0438\u043b\u0438 \u0432\u0438\u043b\u043b\u043e\u0439 \u2014 \u044d\u0442\u043e \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433, \u043d\u043e \u0438 \u0447\u0451\u0442\u043a\u0438\u0439 \u0443\u0447\u0451\u0442. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u0435\u0442 \u0434\u043e\u0445\u043e\u0434\u044b \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0440\u0443\u0435\u0442, \u0447\u0442\u043e \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 \u0432\u043e\u0432\u0440\u0435\u043c\u044f \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e.<\/span><\/p><p><span style=\"font-weight: 400;\">\u041d\u0430 \u0411\u0430\u043b\u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0442\u0430\u043a\u0436\u0435:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0412\u0437\u043d\u043e\u0441\u044b BPJS (\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u0437\u0434\u043e\u0440\u043e\u0432\u044c\u044f \u0438 \u0442\u0440\u0443\u0434\u0430)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041e\u043f\u043b\u0430\u0442\u0443 \u0441\u0432\u0435\u0440\u0445\u0443\u0440\u043e\u0447\u043d\u044b\u0445<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0440\u0430\u0437\u0434\u043d\u0438\u0447\u043d\u044b\u0435 \u0431\u043e\u043d\u0443\u0441\u044b<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u041c\u043d\u043e\u0433\u0438\u0435 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043f\u0443\u0442\u0430\u044e\u0442\u0441\u044f \ud83d\ude35. \u041d\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0432\u043d\u0435\u0434\u0440\u044f\u044e\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u043f\u0440\u043e\u0449\u0430\u044e\u0442 \u0432\u0441\u0451. \u0421 \u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u044b\u043c\u0438 \u043e\u0442\u0447\u0451\u0442\u0430\u043c\u0438 \u0432\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0432\u0438\u0434\u0435\u0442\u044c \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0441\u043e\u043a\u0440\u0430\u0449\u0430\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0438 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441 \u0433\u0440\u0430\u043c\u043e\u0442\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-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\">\u0420\u043e\u043b\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0438 PT PMA \u0434\u043b\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u0432 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe2\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f3e2.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;\">\u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u044b \u0447\u0430\u0441\u0442\u043e \u0441\u043e\u0437\u0434\u0430\u044e\u0442 PT PMA (\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044e \u0441 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u043e\u043c), \u0447\u0442\u043e\u0431\u044b \u0432\u0435\u0441\u0442\u0438 \u0431\u0438\u0437\u043d\u0435\u0441 \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u043e. \u041d\u043e \u0432\u043c\u0435\u0441\u0442\u0435 \u0441 \u044d\u0442\u0438\u043c \u043f\u0440\u0438\u0445\u043e\u0434\u044f\u0442 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \ud83d\udcd1 \u0412\u0435\u0434\u0435\u043d\u0438\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \ud83d\udcca \u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u0438 \u0433\u043e\u0434\u043e\u0432\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0451\u0442\u044b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \ud83d\udcdd \u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c LKPM \u043f\u043e \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u044f\u043c<\/span><\/p><p><span style=\"font-weight: 400;\">\u041d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u044d\u0442\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0433\u0440\u043e\u0437\u0438\u0442 \u0448\u0442\u0440\u0430\u0444\u0430\u043c\u0438 \u0438\u043b\u0438 \u0434\u0430\u0436\u0435 \u043e\u0442\u0437\u044b\u0432\u043e\u043c \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438.<\/span><\/p><p><span style=\"font-weight: 400;\">\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b, \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u044e\u0449\u0438\u0435\u0441\u044f \u043d\u0430 PT PMA, \u043f\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c \u0447\u0443\u0432\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0441\u0435\u0431\u044f \u0432 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u0438. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0441\u0435\u0440\u0444-\u043b\u0430\u0433\u0435\u0440\u044c \u0432 \u0427\u0430\u043d\u0433\u0443 \u0438\u043b\u0438 \u0439\u043e\u0433\u0430-\u0440\u0435\u0442\u0440\u0438\u0442 \u0432 \u0423\u0431\u0443\u0434\u0435 \u0434\u043e\u0432\u0435\u0440\u044f\u044e\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c \u0432\u0435\u0441\u0442\u0438 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0430, \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 \u0433\u043e\u0441\u0442\u0435\u0439 \u0438 \u043d\u0430\u043b\u043e\u0433\u0438 \u2014 \u044d\u0442\u043e \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u0438\u043c \u0441\u043e\u0441\u0440\u0435\u0434\u043e\u0442\u043e\u0447\u0438\u0442\u044c\u0441\u044f \u043d\u0430 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438 \ud83c\udf31.<\/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 \u0432\u0438\u043b\u043b\u044b \u0443\u043f\u0440\u043e\u0441\u0442\u0438\u043b \u0444\u0438\u043d\u0430\u043d\u0441\u044b \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430\u043c\u0438 \u043d\u0430 \u0411\u0430\u043b\u0438 <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;\">\u0414\u0436\u0435\u0439\u043c\u0441 \u0423\u043e\u043a\u0435\u0440, \u044d\u043a\u0441\u043f\u0430\u0442 \u0438\u0437 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u0438, \u0432 2023 \u0433\u043e\u0434\u0443 \u043a\u0443\u043f\u0438\u043b \u0432\u0438\u043b\u043b\u0443 \u0432 \u0421\u0435\u043c\u0438\u043d\u044c\u044f\u043a\u0435 \u0434\u043b\u044f \u0441\u0434\u0430\u0447\u0438 \u0442\u0443\u0440\u0438\u0441\u0442\u0430\u043c. \u0421\u043d\u0430\u0447\u0430\u043b\u0430 \u043e\u043d \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u043b \u0432\u0441\u0435\u043c \u0441\u0430\u043c: \u0431\u0440\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f, \u043f\u043b\u0430\u0442\u0435\u0436\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b \u0434\u0432\u0443\u0445 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432. \u0412\u0441\u043a\u043e\u0440\u0435 \u043e\u043d \u0437\u0430\u0431\u044b\u043b \u043f\u043e\u0434\u0430\u0442\u044c \u041d\u0414\u0421, \u043f\u0440\u043e\u043f\u0443\u0441\u0442\u0438\u043b \u0441\u0440\u043e\u043a\u0438 \u0438 \u043f\u043e\u043b\u0443\u0447\u0438\u043b \u0448\u0442\u0440\u0430\u0444\u044b.<\/span><\/p><p><span style=\"font-weight: 400;\">\u0414\u0440\u0443\u0433\u043e\u0439 \u044d\u043a\u0441\u043f\u0430\u0442 \u043f\u043e\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u043e\u0432\u0430\u043b \u0435\u043c\u0443 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u043d\u0430 \u0411\u0430\u043b\u0438. \u041e\u043d\u0438:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041e\u0440\u0433\u0430\u043d\u0438\u0437\u043e\u0432\u0430\u043b\u0438 \u0435\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044e<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041d\u0430\u0441\u0442\u0440\u043e\u0438\u043b\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0437\u0430\u0440\u043f\u043b\u0430\u0442<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u041f\u043e\u0434\u0430\u043b\u0438 \u043d\u0430\u043b\u043e\u0433\u0438 \u0432\u043e\u0432\u0440\u0435\u043c\u044f<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u0415\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u043b\u0438 \u043e\u0442\u0447\u0451\u0442\u044b \u043e \u043f\u0440\u0438\u0431\u044b\u043b\u0438<\/span><\/p><p><span style=\"font-weight: 400;\">\u00ab\u041d\u0430\u0439\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0441\u043f\u0430\u0441 \u043c\u043e\u0439 \u0431\u0438\u0437\u043d\u0435\u0441 \u0441 \u0432\u0438\u043b\u043b\u043e\u0439\u00bb, \u2014 \u0433\u043e\u0432\u043e\u0440\u0438\u0442 \u0414\u0436\u0435\u0439\u043c\u0441. \u00ab\u0422\u0435\u043f\u0435\u0440\u044c \u044f \u0441\u043e\u0441\u0440\u0435\u0434\u043e\u0442\u043e\u0447\u0435\u043d \u043d\u0430 \u0433\u043e\u0441\u0442\u044f\u0445, \u0430 \u043d\u0435 \u043d\u0430 \u0431\u0443\u043c\u0430\u0433\u0430\u0445\u00bb \ud83c\udf34.<\/span><\/p><p><span style=\"font-weight: 400;\">\u042d\u0442\u0430 \u0438\u0441\u0442\u043e\u0440\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442, \u0447\u0442\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043d\u0430 \u0411\u0430\u043b\u0438 \u0440\u0435\u0430\u043b\u044c\u043d\u043e \u0437\u0430\u0449\u0438\u0449\u0430\u044e\u0442 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0438 \u0441\u043d\u0438\u0436\u0430\u044e\u0442 \u0441\u0442\u0440\u0435\u0441\u0441 \u0443 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0431\u0438\u0437\u043d\u0435\u0441\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-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\">\u0428\u0430\u0433\u0438 \u0434\u043b\u044f \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0431\u0435\u0437 \u0441\u0442\u0440\u0435\u0441\u0441\u0430 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u2705\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.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;\">\u0427\u0442\u043e\u0431\u044b \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u043f\u0440\u043e\u0431\u043b\u0435\u043c:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u0439\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043d\u043e\u043c\u0435\u0440 NPWP \u0437\u0430\u0440\u0430\u043d\u0435\u0435<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u0439\u043c\u0438\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0434\u043b\u044f \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0425\u0440\u0430\u043d\u0438\u0442\u0435 \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u043a\u043e\u043f\u0438\u0438 \u0441\u0447\u0435\u0442\u043e\u0432 \u0438 \u043a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u0439<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421\u0434\u0430\u0432\u0430\u0439\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u0432\u043e\u0432\u0440\u0435\u043c\u044f \u2014 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0435 \u0438 \u0433\u043e\u0434\u043e\u0432\u044b\u0435<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u043b\u0430\u043d\u0438\u0440\u0443\u0439\u0442\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u041d\u0414\u0421 \u0437\u0430\u0440\u0430\u043d\u0435\u0435<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421\u043b\u0435\u0434\u0438\u0442\u0435 \u0437\u0430 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u041a\u043e\u0433\u0434\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043d\u0430\u043b\u0430\u0436\u0435\u043d\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u043f\u0440\u043e\u0441\u0442\u044b\u043c \u2014 \u0438 \u0432\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u043d\u0430\u0441\u043b\u0430\u0436\u0434\u0430\u0442\u044c\u0441\u044f \u0411\u0430\u043b\u0438 \u0431\u0435\u0437 \u0441\u0442\u0440\u0435\u0441\u0441\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-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\">\u041a\u0430\u043a \u0432\u044b\u0431\u0440\u0430\u0442\u044c \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 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 <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-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><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-8153\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-2.png\" alt=\"\u042d\u043a\u0441\u043f\u0430\u0442-\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u043d\u0430 \u0411\u0430\u043b\u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u0441 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c \u043f\u043e PT PMA, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430\u043c \u0438 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u044b\u043c \u0442\u0430\u0440\u0438\u0444\u0430\u043c\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-2.png 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-2-300x226.png 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-2-1024x771.png 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-2-768x578.png 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/>\u041d\u0435 \u043a\u0430\u0436\u0434\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043e\u0434\u0438\u043d\u0430\u043a\u043e\u0432. \u0412\u0430\u0436\u043d\u043e \u043e\u0431\u0440\u0430\u0449\u0430\u0442\u044c \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u0435:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0413\u043e\u0432\u043e\u0440\u044f\u0442 \u043b\u0438 \u043e\u043d\u0438 \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><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0415\u0441\u0442\u044c \u043b\u0438 \u043e\u043f\u044b\u0442 \u0440\u0430\u0431\u043e\u0442\u044b \u0441 PT PMA \u0438 \u044d\u043a\u0441\u043f\u0430\u0442\u0430\u043c\u0438<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c \u0446\u0435\u043d \ud83d\udcb0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041d\u0430\u043f\u043e\u043c\u0438\u043d\u0430\u043d\u0438\u044f \u0438 \u0430\u043a\u0442\u0438\u0432\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041e\u0442\u0437\u044b\u0432\u044b \u0434\u0440\u0443\u0433\u0438\u0445 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u041d\u0430\u0434\u0451\u0436\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0430 \u0411\u0430\u043b\u0438 \u2014 \u044d\u0442\u043e \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442, \u043d\u043e \u0438 \u0432\u0430\u0448 \u043f\u0430\u0440\u0442\u043d\u0451\u0440 \u043f\u043e \u0440\u043e\u0441\u0442\u0443 \u0431\u0438\u0437\u043d\u0435\u0441\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-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\">\u041e\u0448\u0438\u0431\u043a\u0438 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0431\u0435\u0437 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u26a0\ufe0f\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/26a0.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;\">\u0427\u0430\u0441\u0442\u043e \u044d\u043a\u0441\u043f\u0430\u0442\u044b \u0434\u043e\u043f\u0443\u0441\u043a\u0430\u044e\u0442 \u043e\u0448\u0438\u0431\u043a\u0438:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u041f\u0440\u043e\u043f\u0443\u0441\u043a\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0440\u043e\u043a\u0438<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u0417\u0430\u0431\u044b\u0432\u0430\u044e\u0442 \u043f\u0440\u043e \u041d\u0414\u0421<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043f\u043b\u0430\u0442\u044f\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u0421\u043c\u0435\u0448\u0438\u0432\u0430\u044e\u0442 \u043b\u0438\u0447\u043d\u044b\u0435 \u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u0444\u043e\u043d\u0434\u044b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u0418\u0433\u043d\u043e\u0440\u0438\u0440\u0443\u044e\u0442 \u043e\u0442\u0447\u0451\u0442\u044b LKPM<\/span><\/p><p><span style=\"font-weight: 400;\">\u041a\u0430\u0436\u0434\u0430\u044f \u043e\u0448\u0438\u0431\u043a\u0430 \u0433\u0440\u043e\u0437\u0438\u0442 \u0448\u0442\u0440\u0430\u0444\u0430\u043c\u0438 \u0438\u043b\u0438 \u043d\u0435\u0434\u043e\u0432\u043e\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u2014 \u044d\u0442\u043e \u043a\u0430\u043a \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0430 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \ud83d\udee1\ufe0f.<\/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\">\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \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-69debe811d22b\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-421ba5f\">\n                        <a href=\"#collapse-0b6852869debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-0b6852869debe811d22b\" aria-expanded=\"true\" aria-controls=\"Collapse-0b6852869debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041d\u0443\u0436\u0435\u043d \u043b\u0438 \u044d\u043a\u0441\u043f\u0430\u0442\u0430\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043d\u043e\u043c\u0435\u0440 NPWP?<\/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-0b6852869debe811d22b\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0430, \u0435\u0441\u043b\u0438 \u0432\u044b \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442\u0435 \u0434\u043e\u0445\u043e\u0434, \u043e\u043d \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u0435\u043d.<\/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-cf968b069debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cf968b069debe811d22b\" aria-expanded=\"false\" aria-controls=\"Collapse-cf968b069debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 PT PMA \u043d\u0430 \u0411\u0430\u043b\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-cf968b069debe811d22b\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u042d\u0442\u043e \u0444\u043e\u0440\u043c\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u043e\u043c, \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0434\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\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-2-421ba5f\">\n                        <a href=\"#collapse-fc95e2769debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fc95e2769debe811d22b\" aria-expanded=\"false\" aria-controls=\"Collapse-fc95e2769debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041c\u043e\u0433\u0443\u0442 \u043b\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u043f\u043e\u043c\u043e\u0433\u0430\u0442\u044c \u0441 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043e\u0439 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 \u0432\u0438\u043b\u043b\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-fc95e2769debe811d22b\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u041a\u043e\u043d\u0435\u0447\u043d\u043e \u2014 \u043e\u043d\u0438 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0441\u0432\u0435\u0440\u0445\u0443\u0440\u043e\u0447\u043d\u044b\u0435 \u0438 BPJS.<\/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-de51b7469debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-de51b7469debe811d22b\" aria-expanded=\"false\" aria-controls=\"Collapse-de51b7469debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041a\u0430\u043a \u0447\u0430\u0441\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\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-de51b7469debe811d22b\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\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 \u0438 \u043e\u0434\u0438\u043d \u0440\u0430\u0437 \u0432 \u0433\u043e\u0434.<\/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-3add49269debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3add49269debe811d22b\" aria-expanded=\"false\" aria-controls=\"Collapse-3add49269debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u0414\u043e\u0440\u043e\u0433\u0438\u0435 \u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u043d\u0430 \u0411\u0430\u043b\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-3add49269debe811d22b\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u041d\u0435\u0442, \u043e\u043d\u0438 \u0434\u0435\u0448\u0435\u0432\u043b\u0435, \u0447\u0435\u043c \u0448\u0442\u0440\u0430\u0444\u044b \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\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-5-421ba5f\">\n                        <a href=\"#collapse-c47698469debe811d22b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c47698469debe811d22b\" aria-expanded=\"false\" aria-controls=\"Collapse-c47698469debe811d22b\">\n                            \n                            <span class=\"ekit-accordion-title\">\u041f\u043e\u043c\u043e\u0433\u0430\u044e\u0442 \u043b\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0439?<\/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-c47698469debe811d22b\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-421ba5f\" data-parent=\"#accordion-69debe811d22b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u0414\u0430, \u043e\u043d\u0438 \u0440\u0430\u0437\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u044e\u0442 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0441 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435\u043c \u0437\u0430\u043a\u043e\u043d\u0430.<\/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?<\/span><br \/><span style=\"color: #ff0000;\"> \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 \u043f\u0440\u044f\u043c\u043e \u0441\u0435\u0439\u0447\u0430\u0441 \u0432 WhatsApp \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 \u043d\u0430 \u0411\u0430\u043b\u0438 \u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u0432: \u043d\u0430\u043b\u043e\u0433\u0438, \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0451\u0442 \u0438 PT PMA. \u0414\u043e\u0432\u0435\u0440\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u044b \u0434\u043b\u044f \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b. \u2728<\/p>\n","protected":false},"author":2,"featured_media":8145,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,42],"tags":[],"class_list":["post-8144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-43","category-42"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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\u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435\u0432 \u0432\u0438\u043b\u043b. \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\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b5-%d1%83%d1%81%d0%bb%d1%83%d0%b3%d0%b8-%d0%bd%d0%b0-%d0%b1%d0%b0%d0%bb%d0%b8-%d0%b4%d0%bb%d1%8f-%d1%8d%d0%ba%d1%81%d0%bf\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0411\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 \u044d\u043a\u0441\u043f\u0430\u0442\u043e\u0432 \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 PT PMA\" \/>\n<meta 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