{"id":5386,"date":"2025-09-13T13:23:37","date_gmt":"2025-09-13T11:23:37","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5386"},"modified":"2025-09-17T13:40:49","modified_gmt":"2025-09-17T11:40:49","slug":"pcc-3-jak-wypelnic-2025-instrukcja-krok-po-kroku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/","title":{"rendered":"PCC-3 \u043a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c: \u043d\u0430\u043b\u043e\u0433 \u0441 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0441\u0434\u0435\u043b\u043e\u043a"},"content":{"rendered":"<p><\/p>\n<article>\n\u041a\u0443\u043f\u0438\u043b\u0438 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443, \u043c\u0430\u0448\u0438\u043d\u0443 \u0438\u043b\u0438 \u0434\u043e\u043b\u0438 \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438? \u0417\u043d\u0430\u0447\u0438\u0442, \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u043e \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c <strong>\u043d\u0430\u043b\u043e\u0433 PCC-3<\/strong> \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e. \u0417\u0430 21 \u0433\u043e\u0434 \u0440\u0430\u0431\u043e\u0442\u044b Progress Holding \u043f\u043e\u043c\u043e\u0433 \u0442\u044b\u0441\u044f\u0447\u0430\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0441 \u044d\u0442\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c, \u0438 \u043c\u044b \u0437\u043d\u0430\u0435\u043c \u0432\u0441\u0435 \u043f\u043e\u0434\u0432\u043e\u0434\u043d\u044b\u0435 \u043a\u0430\u043c\u043d\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0441\u0442\u043e\u0438\u0442\u044c \u0432\u0430\u043c \u0442\u044b\u0441\u044f\u0447\u0438 \u0437\u043b\u043e\u0442\u044b\u0445 \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/p>\n<div class=\"spis-tresci\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%bc%d0%be%d0%b6%d0%bd%d0%be-%d0%bd%d0%b5-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc\" >\u041a\u043e\u0433\u0434\u0430 \u043c\u043e\u0436\u043d\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9f%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%d0%bf%d0%b5%d1%80%d0%b2%d0%be%d0%b9-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d1%8b\" >\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043f\u0435\u0440\u0432\u043e\u0439 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%91%d0%bb%d0%b8%d0%b7%d0%ba%d0%b8%d0%b5-%d1%80%d0%be%d0%b4%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d0%b8%d0%ba%d0%b8\" >\u0411\u043b\u0438\u0437\u043a\u0438\u0435 \u0440\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u0438<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9d%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%b7%d0%b0%d0%b2%d0%b5%d1%89%d0%b0%d0%bd%d0%b8%d0%b5\" >\u041d\u0430\u0441\u043b\u0435\u0434\u043d\u0438\u043a\u0438 \u0438 \u0437\u0430\u0432\u0435\u0449\u0430\u043d\u0438\u0435<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%94%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80-%d0%bc%d0%b5%d0%bd%d1%8b\" >\u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u043c\u0435\u043d\u044b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%a7%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8-%d0%b8-%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b\" >\u0427\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u044b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-1-%d0%97%d0%b0%d0%bd%d0%b8%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d1%81%d1%82%d0%be%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8-%d0%b2-%d0%b4%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80%d0%b5\" >\u041e\u0448\u0438\u0431\u043a\u0430 1: \u0417\u0430\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-2-%d0%9d%d0%b5%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d1%8c%d0%bd%d0%b0%d1%8f-%d1%81%d1%82%d0%b0%d0%b2%d0%ba%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\" >\u041e\u0448\u0438\u0431\u043a\u0430 2: \u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-3-%d0%97%d0%b0%d0%b1%d1%8b%d0%bb%d0%b8-%d0%bf%d1%80%d0%be-pcc-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%b0%d0%b2%d1%82%d0%be\" >\u041e\u0448\u0438\u0431\u043a\u0430 3: \u0417\u0430\u0431\u044b\u043b\u0438 \u043f\u0440\u043e PCC \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0430\u0432\u0442\u043e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-4-%d0%9f%d0%be%d0%b4%d0%b0%d1%87%d0%b0-%d0%b2-%d0%bd%d0%b5%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-urzad-skarbowy\" >\u041e\u0448\u0438\u0431\u043a\u0430 4: \u041f\u043e\u0434\u0430\u0447\u0430 \u0432 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 Urz\u0105d Skarbowy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-5-%d0%9d%d0%b5%d0%bf%d0%be%d0%bb%d0%bd%d1%8b%d0%b5-%d0%b4%d0%b0%d0%bd%d0%bd%d1%8b%d0%b5-%d0%be-%d1%81%d0%b4%d0%b5%d0%bb%d0%ba%d0%b5\" >\u041e\u0448\u0438\u0431\u043a\u0430 5: \u041d\u0435\u043f\u043e\u043b\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u043e \u0441\u0434\u0435\u043b\u043a\u0435<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-6-%d0%98%d0%b3%d0%bd%d0%be%d1%80%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5-wezwania\" >\u041e\u0448\u0438\u0431\u043a\u0430 6: \u0418\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 wezwania<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-7-%d0%94%d0%b2%d0%be%d0%b9%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5\" >\u041e\u0448\u0438\u0431\u043a\u0430 7: \u0414\u0432\u043e\u0439\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9a%d0%b0%d0%ba-%d0%bf%d0%be%d0%b4%d0%b0%d1%82%d1%8c-pcc-3-%d0%be%d0%bd%d0%bb%d0%b0%d0%b9%d0%bd\" >\u041a\u0430\u043a \u043f\u043e\u0434\u0430\u0442\u044c PCC-3 \u043e\u043d\u043b\u0430\u0439\u043d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-1-%d0%a7%d0%b5%d1%80%d0%b5%d0%b7-e-urzad-skarbowy\" >\u0421\u043f\u043e\u0441\u043e\u0431 1: \u0427\u0435\u0440\u0435\u0437 e-Urz\u0105d Skarbowy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-2-%d0%a7%d0%b5%d1%80%d0%b5%d0%b7-%d0%bf%d1%80%d0%be%d0%b3%d1%80%d0%b0%d0%bc%d0%bc%d1%83-e-pity\" >\u0421\u043f\u043e\u0441\u043e\u0431 2: \u0427\u0435\u0440\u0435\u0437 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0443 e-pity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-3-%d0%a2%d1%80%d0%b0%d0%b4%d0%b8%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d0%be-%d0%b2-urzad-skarbowy\" >\u0421\u043f\u043e\u0441\u043e\u0431 3: \u0422\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u043e \u0432 Urz\u0105d Skarbowy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9e%d0%bf%d0%bb%d0%b0%d1%82%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\" >\u041e\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#faq-%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%8b-%d0%bd%d0%b0-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\" >FAQ: \u043e\u0442\u0432\u0435\u0442\u044b \u043d\u0430 \u0447\u0430\u0441\u0442\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-3-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d1%8b-%d0%be%d1%82-%d0%b7%d0%b0%d1%81%d1%82%d1%80%d0%be%d0%b9%d1%89%d0%b8%d0%ba%d0%b0\" >\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC-3 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u043e\u0442 \u0437\u0430\u0441\u0442\u0440\u043e\u0439\u0449\u0438\u043a\u0430?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%a7%d1%82%d0%be-%d0%b1%d1%83%d0%b4%d0%b5%d1%82-%d0%b5%d1%81%d0%bb%d0%b8-%d0%bd%d0%b5-%d0%b7%d0%b0%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-3\" >\u0427\u0442\u043e \u0431\u0443\u0434\u0435\u0442, \u0435\u0441\u043b\u0438 \u043d\u0435 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC-3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%b8%d1%81%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83-%d0%b2-%d0%bf%d0%be%d0%b4%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\" >\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u0438\u0441\u043f\u0440\u0430\u0432\u0438\u0442\u044c \u043e\u0448\u0438\u0431\u043a\u0443 \u0432 \u043f\u043e\u0434\u0430\u043d\u043d\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9f%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-pcc-3-%d0%bf%d1%80%d0%b8-%d0%b4%d0%b0%d1%80%d0%b5%d0%bd%d0%b8%d0%b8-%d0%bc%d0%b5%d0%b6%d0%b4%d1%83-%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0%d0%bc%d0%b8\" >\u041f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u043b\u0438 PCC-3 \u043f\u0440\u0438 \u0434\u0430\u0440\u0435\u043d\u0438\u0438 \u043c\u0435\u0436\u0434\u0443 \u0441\u0443\u043f\u0440\u0443\u0433\u0430\u043c\u0438?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9a%d0%b0%d0%ba-%d1%80%d0%b0%d1%81%d1%81%d1%87%d0%b8%d1%82%d1%8b%d0%b2%d0%b0%d0%b5%d1%82%d1%81%d1%8f-pcc-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%b4%d0%be%d0%bb%d0%b8-%d0%b2-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d0%b5\" >\u041a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f PCC \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0434\u043e\u043b\u0438 \u0432 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0435?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-%d0%bf%d1%80%d0%b8-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8\" >\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC \u043f\u0440\u0438 \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9f%d0%be%d0%b4%d0%b2%d0%b5%d0%b4%d0%b5%d0%bc-%d0%b8%d1%82%d0%be%d0%b3%d0%b8\" >\u041f\u043e\u0434\u0432\u0435\u0434\u0435\u043c \u0438\u0442\u043e\u0433\u0438<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/progressholding.pl\/ru\/pcc-3-kak-zapolny\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%b0-%d0%bf%d0%be%d0%bc%d0%be%d1%89%d1%8c-%d1%81-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0%d0%bc%d0%b8-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8-%d0%b8%d0%bb%d0%b8-%d0%b2%d0%b5%d0%b4%d0%b5%d0%bd%d0%b8%d0%b8-%d0%b1%d0%b8%d0%b7%d0%bd%d0%b5%d1%81%d0%b0\" >\u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u0430?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d0%b4%d0%b5%d1%80%d0%b6%d0%b0%d0%bd%d0%b8%d0%b5\"><\/span>\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"#chto-takoe-nalog-pcc-3\">\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 PCC-3 \u0438 \u043a\u043e\u0433\u0434\u0430 \u0435\u0433\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c<\/a><\/li>\n<li><a href=\"#stavki-naloga-pcc-pokupka-nedvizhimosti\">\u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0434\u0435\u043b\u043a\u0430\u0445<\/a><\/li>\n<li><a href=\"#pcc-3-kak-zapolnit-poshagovaya-instrukciya\">\u041a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c PCC-3: \u043f\u043e\u0448\u0430\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f<\/a><\/li>\n<li><a href=\"#sroki-podachi-deklaracii-pcc-3\">\u0421\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u0438 \u043e\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430<\/a><\/li>\n<li><a href=\"#osvobozhdenie-ot-naloga-pcc\">\u041a\u043e\u0433\u0434\u0430 \u043c\u043e\u0436\u043d\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC<\/a><\/li>\n<li><a href=\"#oshibki-pri-zapolnenii-pcc-3\">\u0427\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u044b<\/a><\/li>\n<li><a href=\"#pcc-3-online-elektronno\">\u041a\u0430\u043a \u043f\u043e\u0434\u0430\u0442\u044c PCC-3 \u043e\u043d\u043b\u0430\u0439\u043d<\/a><\/li>\n<li><a href=\"#faq-nalog-pcc-3\">FAQ: \u043e\u0442\u0432\u0435\u0442\u044b \u043d\u0430 \u0447\u0430\u0441\u0442\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"chto-takoe-nalog-pcc-3\"><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d1%82%d0%b0%d0%ba%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-pcc-3-%d0%b8-%d0%ba%d0%be%d0%b3%d0%b4%d0%b0-%d0%b5%d0%b3%d0%be-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c\"><\/span>\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 PCC-3 \u0438 \u043a\u043e\u0433\u0434\u0430 \u0435\u0433\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>PCC (Podatek od czynno\u015bci cywilnoprawnych)<\/strong> \u2014 \u044d\u0442\u043e <strong>\u043d\u0430\u043b\u043e\u0433 \u0441 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0441\u0434\u0435\u043b\u043e\u043a<\/strong> \u0432 \u041f\u043e\u043b\u044c\u0448\u0435. \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f PCC-3 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f, \u0434\u043e\u043b\u0435\u0439 \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0434\u0435\u043b\u043a\u0430\u0445.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0441\u0442. 1 Ustawy o&nbsp;podatku od czynno\u015bci cywilnoprawnych, \u043d\u0430\u043b\u043e\u0433 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u043f\u0440\u0438:<\/p>\n<ul>\n<li><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/strong> (\u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0430, \u0434\u043e\u043c, \u0437\u0435\u043c\u043b\u044f) \u043d\u0430 \u0432\u0442\u043e\u0440\u0438\u0447\u043d\u043e\u043c \u0440\u044b\u043d\u043a\u0435<\/li>\n<li><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0435 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f<\/strong> \u0443 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u0438\u043b\u0438 \u0438\u0437-\u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u044b<\/li>\n<li><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0435 \u0434\u043e\u043b\u0435\u0439\/\u0430\u043a\u0446\u0438\u0439<\/strong> \u0432 \u043f\u043e\u043b\u044c\u0441\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0445<\/li>\n<li><strong>\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u0434\u0430\u0440\u0435\u043d\u0438\u044f<\/strong> (\u0435\u0441\u043b\u0438 \u043d\u0435 \u0440\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u0438)<\/li>\n<li><strong>\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u0437\u0430\u0439\u043c\u0430<\/strong> \u0441\u0432\u044b\u0448\u0435 1000 \u0437\u043b\u043e\u0442\u044b\u0445<\/li>\n<li><strong>\u0423\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0438 \u0438\u043f\u043e\u0442\u0435\u043a\u0438<\/strong> \u043d\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c<\/li>\n<li><strong>\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u043f\u043e\u0436\u0438\u0437\u043d\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f<\/strong><\/li>\n<\/ul>\n<p>\u0420\u0435\u0430\u043b\u044c\u043d\u044b\u0439 \u043f\u0440\u0438\u043c\u0435\u0440 \u0438\u0437 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438: \u043a\u043b\u0438\u0435\u043d\u0442 \u0438\u0437 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043a\u0443\u043f\u0438\u043b \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u0432 \u0412\u0430\u0440\u0448\u0430\u0432\u0435 \u0437\u0430 500 000 \u0437\u043b\u043e\u0442\u044b\u0445. \u0414\u0443\u043c\u0430\u043b, \u0447\u0442\u043e \u043d\u0430\u043b\u043e\u0433 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442 \u043f\u0440\u043e\u0434\u0430\u0432\u0435\u0446. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u2014 \u0448\u0442\u0440\u0430\u0444 2000 \u0437\u043b\u043e\u0442\u044b\u0445 \u043f\u043b\u044e\u0441 \u043f\u0435\u043d\u044f \u0437\u0430 \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0443. \u0412\u0441\u0435\u0433\u0434\u0430 \u043f\u043e\u043c\u043d\u0438\u0442\u0435: <strong>PCC \u043f\u043b\u0430\u0442\u0438\u0442 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c!<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%9d%d0%95-%d0%bd%d1%83%d0%b6%d0%bd%d0%be-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u041d\u0415 \u043d\u0443\u0436\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0430\u043b\u043e\u0433 \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u0435\u0441\u043b\u0438:<\/p>\n<ul>\n<li>\u041f\u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0435 \u043d\u043e\u0432\u0443\u044e \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u043e\u0442 \u0437\u0430\u0441\u0442\u0440\u043e\u0439\u0449\u0438\u043a\u0430 (\u043f\u043b\u0430\u0442\u0438\u0442\u0435 VAT 8%)<\/li>\n<li>\u041f\u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0435 \u0430\u0432\u0442\u043e \u0432 \u0441\u0430\u043b\u043e\u043d\u0435 (VAT \u0432\u043a\u043b\u044e\u0447\u0451\u043d \u0432 \u0446\u0435\u043d\u0443)<\/li>\n<li>\u0421\u0434\u0435\u043b\u043a\u0430 \u0443 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430 \u0438 \u043e\u043d \u0441\u0430\u043c \u043e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442 PCC-3<\/li>\n<li>\u041f\u043e\u043b\u0443\u0447\u0430\u0435\u0442\u0435 \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e (\u0434\u0440\u0443\u0433\u043e\u0439 \u043d\u0430\u043b\u043e\u0433)<\/li>\n<li>\u0414\u0430\u0440\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u0431\u043b\u0438\u0437\u043a\u0438\u043c\u0438 \u0440\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u0430\u043c\u0438 (\u0434\u043e 3 \u0441\u0442\u0435\u043f\u0435\u043d\u0438)<\/li>\n<\/ul>\n<h2 id=\"stavki-naloga-pcc-pokupka-nedvizhimosti\"><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8-%d0%b8-%d0%b4%d1%80%d1%83%d0%b3%d0%b8%d1%85-%d1%81%d0%b4%d0%b5%d0%bb%d0%ba%d0%b0%d1%85\"><\/span>\u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0434\u0435\u043b\u043a\u0430\u0445<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0421\u0442\u0430\u0432\u043a\u0438 PCC \u0432 2025 \u0433\u043e\u0434\u0443 \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0442\u0438\u043f\u0430 \u0441\u0434\u0435\u043b\u043a\u0438:<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u0422\u0438\u043f \u0441\u0434\u0435\u043b\u043a\u0438<\/th>\n<th>\u0421\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<\/th>\n<th>\u0411\u0430\u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/th>\n<\/tr>\n<tr>\n<td><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/strong><\/td>\n<td>2%<\/td>\n<td>\u0420\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f<\/strong><\/td>\n<td>2%<\/td>\n<td>\u0420\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0434\u0440\u0443\u0433\u0438\u0445 \u0432\u0435\u0449\u0435\u0439<\/strong><\/td>\n<td>2%<\/td>\n<td>\u0420\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u043f\u0440\u0430\u0432<\/strong><\/td>\n<td>1%<\/td>\n<td>\u0420\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430\u0439\u043c\u0430<\/strong><\/td>\n<td>0,5%<\/td>\n<td>\u0421\u0443\u043c\u043c\u0430 \u0437\u0430\u0439\u043c\u0430<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0418\u043f\u043e\u0442\u0435\u043a\u0430<\/strong><\/td>\n<td>0,1%<\/td>\n<td>\u0421\u0443\u043c\u043c\u0430 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u0434\u0430\u0440\u0435\u043d\u0438\u044f<\/strong><\/td>\n<td>2%<\/td>\n<td>\u0420\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d1%8b-%d1%80%d0%b0%d1%81%d1%87%d1%91%d1%82%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\"><\/span>\u041f\u0440\u0438\u043c\u0435\u0440\u044b \u0440\u0430\u0441\u0447\u0451\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440 1: \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b<\/strong><\/p>\n<p>\u0426\u0435\u043d\u0430 \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435: 400 000 \u0437\u043b<br \/>\n\u0421\u0442\u0430\u0432\u043a\u0430: 2%<br \/>\n<strong>\u041d\u0430\u043b\u043e\u0433 PCC-3: 8000 \u0437\u043b\u043e\u0442\u044b\u0445<\/strong><\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440 2: \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f<\/strong><\/p>\n<p>\u0426\u0435\u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0438: 50 000 \u0437\u043b<br \/>\n\u0421\u0442\u0430\u0432\u043a\u0430: 2%<br \/>\n<strong>\u041d\u0430\u043b\u043e\u0433: 1000 \u0437\u043b\u043e\u0442\u044b\u0445<\/strong><\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440 3: \u0417\u0430\u0439\u043c \u043e\u0442 \u0434\u0440\u0443\u0433\u0430<\/strong><\/p>\n<p>\u0421\u0443\u043c\u043c\u0430 \u0437\u0430\u0439\u043c\u0430: 100 000 \u0437\u043b<br \/>\n\u0421\u0442\u0430\u0432\u043a\u0430: 0,5%<br \/>\n<strong>\u041d\u0430\u043b\u043e\u0433: 500 \u0437\u043b\u043e\u0442\u044b\u0445<\/strong><\/p>\n<p>\u0412\u0430\u0436\u043d\u043e: \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u0442, \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u043b\u0438 \u0446\u0435\u043d\u0430 \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438. \u0415\u0441\u043b\u0438 \u0437\u0430\u043d\u0438\u0437\u0438\u043b\u0438 \u0446\u0435\u043d\u0443 \u2014 \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0442 \u043d\u0430\u043b\u043e\u0433 \u043f\u043e \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043b\u044e\u0441 \u0448\u0442\u0440\u0430\u0444!<\/p>\n<h2 id=\"pcc-3-kak-zapolnit-poshagovaya-instrukciya\"><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%b7%d0%b0%d0%bf%d0%be%d0%bb%d0%bd%d0%b8%d1%82%d1%8c-pcc-3-%d0%bf%d0%be%d1%88%d0%b0%d0%b3%d0%be%d0%b2%d0%b0%d1%8f-%d0%b8%d0%bd%d1%81%d1%82%d1%80%d1%83%d0%ba%d1%86%d0%b8%d1%8f\"><\/span>\u041a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c PCC-3: \u043f\u043e\u0448\u0430\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0420\u0430\u0437\u0431\u0435\u0440\u0451\u043c \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u0448\u0430\u0433\u0430\u043c. \u0411\u043b\u0430\u043d\u043a PCC-3 \u0441\u043e\u0441\u0442\u043e\u0438\u0442 \u0438\u0437 4 \u0441\u0442\u0440\u0430\u043d\u0438\u0446, \u043d\u043e \u043f\u0443\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0435 \u0441\u0442\u043e\u0438\u0442 \u2014 \u0437\u0430\u043f\u043e\u043b\u043d\u044f\u0442\u044c \u043d\u0443\u0436\u043d\u043e \u043d\u0435 \u0432\u0441\u0451.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d1%80%d0%b0%d0%bd%d0%b8%d1%86%d0%b0-1-%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d1%8b%d0%b5-%d0%b4%d0%b0%d0%bd%d0%bd%d1%8b%d0%b5\"><\/span>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u0430 1: \u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b A \u2014 \u041c\u0435\u0441\u0442\u043e \u0438 \u0446\u0435\u043b\u044c \u043f\u043e\u0434\u0430\u0447\u0438<\/strong><\/p>\n<ul>\n<li>\u041f\u0443\u043d\u043a\u0442 4: \u0412\u044b\u0431\u0438\u0440\u0430\u0435\u043c Urz\u0105d Skarbowy \u043f\u043e \u043c\u0435\u0441\u0442\u0443 \u0436\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 5: \u0421\u0442\u0430\u0432\u0438\u043c &#171;1&#187; (z\u0142o\u017cenie deklaracji)<\/li>\n<\/ul>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b B \u2014 \u0414\u0430\u043d\u043d\u044b\u0435 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f<\/strong><\/p>\n<ul>\n<li>\u041f\u0443\u043d\u043a\u0442\u044b 7-19: \u0412\u0430\u0448\u0438 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 (\u0438\u043c\u044f, \u0444\u0430\u043c\u0438\u043b\u0438\u044f, PESEL\/NIP)<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 20-27: \u0410\u0434\u0440\u0435\u0441 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u044f \u0432 \u041f\u043e\u043b\u044c\u0448\u0435<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d1%80%d0%b0%d0%bd%d0%b8%d1%86%d0%b0-2-%d0%9f%d1%80%d0%b5%d0%b4%d0%bc%d0%b5%d1%82-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f\"><\/span>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u0430 2: \u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b C \u2014 \u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u0438 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435<\/strong><\/p>\n<ul>\n<li>\u041f\u0443\u043d\u043a\u0442 28: \u0422\u0438\u043f \u0441\u0434\u0435\u043b\u043a\u0438 (umowa sprzeda\u017cy, darowizny, po\u017cyczki)<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 29: \u0414\u0430\u0442\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 30: \u041c\u0435\u0441\u0442\u043e \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u044f \u0441\u0434\u0435\u043b\u043a\u0438<\/li>\n<\/ul>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b D \u2014 \u0420\u0430\u0441\u0447\u0451\u0442 \u043d\u0430\u043b\u043e\u0433\u0430<\/strong><\/p>\n<p>\u0417\u0434\u0435\u0441\u044c \u0441\u0430\u043c\u043e\u0435 \u0432\u0430\u0436\u043d\u043e\u0435 \u2014 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0443\u043a\u0430\u0437\u0430\u0442\u044c \u0431\u0430\u0437\u0443 \u0438 \u0441\u0442\u0430\u0432\u043a\u0443:<\/p>\n<p>\u0414\u043b\u044f <strong>\u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u043f\u043e\u043a\u0443\u043f\u043a\u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438<\/strong>:<\/p>\n<ul>\n<li>\u041f\u0443\u043d\u043a\u0442 31: \u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f (\u0440\u044b\u043d\u043e\u0447\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c)<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 32: \u0421\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 (2%)<\/li>\n<li>\u041f\u0443\u043d\u043a\u0442 33: \u0421\u0443\u043c\u043c\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u043a \u0443\u043f\u043b\u0430\u0442\u0435<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d1%80%d0%b0%d0%bd%d0%b8%d1%86%d0%b0-3-%d0%98%d0%bd%d1%84%d0%be%d1%80%d0%bc%d0%b0%d1%86%d0%b8%d1%8f-%d0%be-%d1%81%d0%b4%d0%b5%d0%bb%d0%ba%d0%b5\"><\/span>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u0430 3: \u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u0441\u0434\u0435\u043b\u043a\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b E \u2014 \u041e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0430 \u0441\u0434\u0435\u043b\u043a\u0438<\/strong><\/p>\n<p>\u0414\u043b\u044f \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u043c:<\/p>\n<ul>\n<li>\u0410\u0434\u0440\u0435\u0441 \u043e\u0431\u044a\u0435\u043a\u0442\u0430<\/li>\n<li>\u041d\u043e\u043c\u0435\u0440 KW (ksi\u0119ga wieczysta)<\/li>\n<li>\u041f\u043b\u043e\u0449\u0430\u0434\u044c<\/li>\n<li>\u0422\u0438\u043f \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 (mieszkanie, dom, dzia\u0142ka)<\/li>\n<\/ul>\n<p>\u0414\u043b\u044f \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f:<\/p>\n<ul>\n<li>\u041c\u0430\u0440\u043a\u0430 \u0438 \u043c\u043e\u0434\u0435\u043b\u044c<\/li>\n<li>VIN \u043d\u043e\u043c\u0435\u0440<\/li>\n<li>\u0413\u043e\u0434 \u0432\u044b\u043f\u0443\u0441\u043a\u0430<\/li>\n<li>\u041d\u043e\u043c\u0435\u0440 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d1%80%d0%b0%d0%bd%d0%b8%d1%86%d0%b0-4-%d0%9f%d0%be%d0%b4%d0%bf%d0%b8%d1%81%d0%b8-%d0%b8-%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d1%8f\"><\/span>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u0430 4: \u041f\u043e\u0434\u043f\u0438\u0441\u0438 \u0438 \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0420\u0430\u0437\u0434\u0435\u043b F \u2014 \u041f\u043e\u0434\u043f\u0438\u0441\u044c<\/strong><\/p>\n<ul>\n<li>\u0414\u0430\u0442\u0430 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f<\/li>\n<li>\u041f\u043e\u0434\u043f\u0438\u0441\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430<\/li>\n<li>\u0422\u0435\u043b\u0435\u0444\u043e\u043d \u0434\u043b\u044f \u043a\u043e\u043d\u0442\u0430\u043a\u0442\u0430 (\u043d\u0435\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u043d\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u043c)<\/li>\n<\/ul>\n<h2 id=\"sroki-podachi-deklaracii-pcc-3\"><span class=\"ez-toc-section\" id=\"%d0%a1%d1%80%d0%be%d0%ba%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b8-%d0%b8-%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d1%8b-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\"><\/span>\u0421\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 \u0438 \u043e\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0421\u0440\u043e\u043a\u0438 \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u0430\u0436\u043d\u044b \u2014 \u043e\u043f\u043e\u0437\u0434\u0430\u043d\u0438\u0435 \u0434\u0430\u0436\u0435 \u043d\u0430 \u0434\u0435\u043d\u044c \u0432\u043b\u0435\u0447\u0451\u0442 \u0448\u0442\u0440\u0430\u0444\u044b!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d0%be%d0%b5-%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d0%be-14-%d0%b4%d0%bd%d0%b5%d0%b9\"><\/span>\u041e\u0441\u043d\u043e\u0432\u043d\u043e\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u043e: 14 \u0434\u043d\u0435\u0439<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0423 \u0432\u0430\u0441 \u0435\u0441\u0442\u044c <strong>\u0440\u043e\u0432\u043d\u043e 14 \u0434\u043d\u0435\u0439<\/strong> \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0434\u043b\u044f:<\/p>\n<ul>\n<li>\u041f\u043e\u0434\u0430\u0447\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 PCC-3<\/li>\n<li>\u041e\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u0430<\/li>\n<\/ul>\n<p>\u0412\u0430\u0436\u043d\u043e: \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0435 \u0434\u043d\u0438, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0432\u044b\u0445\u043e\u0434\u043d\u044b\u0435 \u0438 \u043f\u0440\u0430\u0437\u0434\u043d\u0438\u043a\u0438. \u0415\u0441\u043b\u0438 14-\u0439 \u0434\u0435\u043d\u044c \u0432\u044b\u043f\u0430\u0434\u0430\u0435\u0442 \u043d\u0430 \u0432\u044b\u0445\u043e\u0434\u043d\u043e\u0439 \u2014 \u0441\u0440\u043e\u043a \u041d\u0415 \u043f\u0435\u0440\u0435\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u043d\u0430 \u043f\u043e\u043d\u0435\u0434\u0435\u043b\u044c\u043d\u0438\u043a!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%bf%d0%b5%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5-%d1%81%d1%80%d0%be%d0%ba%d0%b8\"><\/span>\u0421\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0421\u0434\u0435\u043b\u043a\u0430 \u0443 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430:<\/strong><\/p>\n<p>\u0415\u0441\u043b\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430\u043a\u043b\u044e\u0447\u0451\u043d \u0443 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430 \u0432 \u0444\u043e\u0440\u043c\u0435 \u0430\u043a\u0442\u0430 (akt notarialny), \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441 \u0441\u0430\u043c \u043e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442 PCC-3 \u0438 \u0441\u043e\u0431\u0438\u0440\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433. \u0412\u0430\u043c \u043d\u0438\u0447\u0435\u0433\u043e \u0434\u0435\u043b\u0430\u0442\u044c \u043d\u0435 \u043d\u0443\u0436\u043d\u043e.<\/p>\n<p><strong>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0438\u0437-\u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u044b:<\/strong><\/p>\n<p>\u041f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0430\u0432\u0442\u043e \u0438\u0437 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u044b \u0415\u0421 \u2014 14 \u0434\u043d\u0435\u0439 \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u0432\u0432\u043e\u0437\u0430 \u0432 \u041f\u043e\u043b\u044c\u0448\u0443.<\/p>\n<p><strong>\u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0441\u0443\u0434\u0430:<\/strong><\/p>\n<p>\u0415\u0441\u043b\u0438 \u043f\u0440\u0430\u0432\u043e \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442 \u043f\u043e \u0440\u0435\u0448\u0435\u043d\u0438\u044e \u0441\u0443\u0434\u0430 \u2014 14 \u0434\u043d\u0435\u0439 \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0432 \u0441\u0438\u043b\u0443.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d0%be%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b8%d1%8f-%d0%bf%d1%80%d0%be%d1%81%d1%80%d0%be%d1%87%d0%ba%d0%b8\"><\/span>\u041f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0418\u0437 \u043e\u043f\u044b\u0442\u0430 \u043d\u0430\u0448\u0438\u0445 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432, \u0432\u043e\u0442 \u0447\u0442\u043e \u0433\u0440\u043e\u0437\u0438\u0442 \u0437\u0430 \u043e\u043f\u043e\u0437\u0434\u0430\u043d\u0438\u0435:<\/p>\n<ul>\n<li><strong>\u041f\u0435\u043d\u044f<\/strong> \u2014 8,5% \u0433\u043e\u0434\u043e\u0432\u044b\u0445 \u0437\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0434\u0435\u043d\u044c \u043f\u0440\u043e\u0441\u0440\u043e\u0447\u043a\u0438 (2025)<\/li>\n<li><strong>\u0428\u0442\u0440\u0430\u0444<\/strong> \u2014 \u043e\u0442 280 \u0434\u043e 1 122 000 \u0437\u043b\u043e\u0442\u044b\u0445 (1\/10 \u0434\u043e 20 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442)<\/li>\n<li><strong>\u0423\u0433\u043e\u043b\u043e\u0432\u043d\u0430\u044f \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c<\/strong> \u2014 \u043f\u0440\u0438 \u0441\u043e\u043a\u0440\u044b\u0442\u0438\u0438 \u0441\u0434\u0435\u043b\u043a\u0438<\/li>\n<\/ul>\n<p>\u0420\u0435\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u043b\u0443\u0447\u0430\u0439: \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c \u0438\u0437 \u0411\u0435\u043b\u0430\u0440\u0443\u0441\u0438 \u043a\u0443\u043f\u0438\u043b \u0443\u0447\u0430\u0441\u0442\u043e\u043a \u0437\u0430 200 000 \u0437\u043b, \u043f\u043e\u0434\u0430\u043b PCC-3 \u0447\u0435\u0440\u0435\u0437 \u043c\u0435\u0441\u044f\u0446. \u0428\u0442\u0440\u0430\u0444 560 \u0437\u043b + \u043f\u0435\u043d\u044f 1200 \u0437\u043b. \u0418\u0442\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u043f\u043b\u0430\u0442\u0430 1760 \u0437\u043b\u043e\u0442\u044b\u0445!<\/p>\n<h2 id=\"osvobozhdenie-ot-naloga-pcc\"><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%bc%d0%be%d0%b6%d0%bd%d0%be-%d0%bd%d0%b5-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u043c\u043e\u0436\u043d\u043e \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0417\u0430\u043a\u043e\u043d \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0440\u044f\u0434 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0439 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430. \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u2014 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u044f \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b0-%d0%bf%d0%b5%d1%80%d0%b2%d0%be%d0%b9-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d1%8b\"><\/span>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043f\u0435\u0440\u0432\u043e\u0439 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0421 2024 \u0433\u043e\u0434\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u043f\u0435\u0440\u0432\u043e\u0439 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b:<\/p>\n<ul>\n<li>\u041f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044e \u0434\u043e 35 \u043b\u0435\u0442<\/li>\n<li>\u041f\u0435\u0440\u0432\u0430\u044f \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0436\u0438\u0437\u043d\u0438<\/li>\n<li>\u041f\u043b\u043e\u0449\u0430\u0434\u044c \u0434\u043e 100 \u043c\u00b2 (\u0434\u043e\u043c) \u0438\u043b\u0438 80 \u043c\u00b2 (\u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0430)<\/li>\n<li>\u0414\u043b\u044f \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u044f<\/li>\n<\/ul>\n<p>\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u044f: \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u0437\u0430 400 000 \u0437\u043b \u2014 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u0435 8000 \u0437\u043b\u043e\u0442\u044b\u0445!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%91%d0%bb%d0%b8%d0%b7%d0%ba%d0%b8%d0%b5-%d1%80%d0%be%d0%b4%d1%81%d1%82%d0%b2%d0%b5%d0%bd%d0%bd%d0%b8%d0%ba%d0%b8\"><\/span>\u0411\u043b\u0438\u0437\u043a\u0438\u0435 \u0440\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PCC \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u043f\u0440\u0438 \u0441\u0434\u0435\u043b\u043a\u0430\u0445 \u043c\u0435\u0436\u0434\u0443:<\/p>\n<ul>\n<li>\u0421\u0443\u043f\u0440\u0443\u0433\u0430\u043c\u0438<\/li>\n<li>\u0420\u043e\u0434\u0438\u0442\u0435\u043b\u044f\u043c\u0438 \u0438 \u0434\u0435\u0442\u044c\u043c\u0438<\/li>\n<li>\u0414\u0435\u0434\u0443\u0448\u043a\u0430\u043c\u0438\/\u0431\u0430\u0431\u0443\u0448\u043a\u0430\u043c\u0438 \u0438 \u0432\u043d\u0443\u043a\u0430\u043c\u0438<\/li>\n<li>\u0411\u0440\u0430\u0442\u044c\u044f\u043c\u0438 \u0438 \u0441\u0451\u0441\u0442\u0440\u0430\u043c\u0438<\/li>\n<li>\u041f\u0430\u0441\u044b\u043d\u043a\u0430\u043c\u0438 \u0438 \u043e\u0442\u0447\u0438\u043c\u043e\u043c\/\u043c\u0430\u0447\u0435\u0445\u043e\u0439<\/li>\n<\/ul>\n<p>\u041d\u043e \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e PCC-3 \u0441 \u043f\u043e\u043c\u0435\u0442\u043a\u043e\u0439 \u043e\u0431 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0438!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%bd%d0%b8%d0%ba%d0%b8-%d0%b8-%d0%b7%d0%b0%d0%b2%d0%b5%d1%89%d0%b0%d0%bd%d0%b8%d0%b5\"><\/span>\u041d\u0430\u0441\u043b\u0435\u0434\u043d\u0438\u043a\u0438 \u0438 \u0437\u0430\u0432\u0435\u0449\u0430\u043d\u0438\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0415\u0441\u043b\u0438 \u043f\u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u0438\u043a\u043e\u0432 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043f\u043e\u0441\u043b\u0435 \u0441\u043c\u0435\u0440\u0442\u0438 \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0434\u0430\u0442\u0435\u043b\u044f \u2014 PCC \u0441\u043d\u0438\u0436\u0430\u0435\u0442\u0441\u044f \u043d\u0430 50%.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80-%d0%bc%d0%b5%d0%bd%d1%8b\"><\/span>\u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u043c\u0435\u043d\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u0440\u0438 \u043e\u0431\u043c\u0435\u043d\u0435 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0430\u043c\u0438 \u043e\u0434\u0438\u043d\u0430\u043a\u043e\u0432\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u2014 \u043d\u0430\u043b\u043e\u0433 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u043e\u0434\u043d\u043e\u0439 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b.<\/p>\n<h2 id=\"oshibki-pri-zapolnenii-pcc-3\"><span class=\"ez-toc-section\" id=\"%d0%a7%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8-%d0%b8-%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b\"><\/span>\u0427\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438 \u0438 \u0448\u0442\u0440\u0430\u0444\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0417\u0430 21 \u0433\u043e\u0434 \u0440\u0430\u0431\u043e\u0442\u044b Progress Holding \u043c\u044b \u0432\u0438\u0434\u0435\u043b\u0438 \u0441\u043e\u0442\u043d\u0438 \u043e\u0448\u0438\u0431\u043e\u043a. \u0412\u043e\u0442 \u0442\u043e\u043f-7, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0434\u043e\u0440\u043e\u0433\u043e \u043e\u0431\u0445\u043e\u0434\u044f\u0442\u0441\u044f:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-1-%d0%97%d0%b0%d0%bd%d0%b8%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-%d1%81%d1%82%d0%be%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8-%d0%b2-%d0%b4%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80%d0%b5\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 1: \u0417\u0430\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041a\u043b\u0438\u0435\u043d\u0442 \u043a\u0443\u043f\u0438\u043b \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u0437\u0430 500 000 \u0437\u043b, \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u043d\u0430\u043f\u0438\u0441\u0430\u043b\u0438 300 000 \u0437\u043b \u0434\u043b\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u0430. \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u043b\u0430, \u0441\u0440\u0430\u0432\u043d\u0438\u043b\u0430 \u0441 \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u043c\u0438 \u0446\u0435\u043d\u0430\u043c\u0438. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442: \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 4000 \u0437\u043b \u043d\u0430\u043b\u043e\u0433\u0430 + \u0448\u0442\u0440\u0430\u0444 75% = 7000 \u0437\u043b\u043e\u0442\u044b\u0445 \u043f\u043e\u0442\u0435\u0440\u044c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-2-%d0%9d%d0%b5%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d1%8c%d0%bd%d0%b0%d1%8f-%d1%81%d1%82%d0%b0%d0%b2%d0%ba%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 2: \u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u0443\u0442\u0430\u044e\u0442 \u0441\u0442\u0430\u0432\u043a\u0438 \u0434\u043b\u044f \u0440\u0430\u0437\u043d\u044b\u0445 \u0441\u0434\u0435\u043b\u043e\u043a. \u0423\u043a\u0430\u0437\u0430\u043b\u0438 1% \u0432\u043c\u0435\u0441\u0442\u043e 2% \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u2014 \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0442 \u0440\u0430\u0437\u043d\u0438\u0446\u0443 \u0441 \u043f\u0435\u043d\u0435\u0439.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-3-%d0%97%d0%b0%d0%b1%d1%8b%d0%bb%d0%b8-%d0%bf%d1%80%d0%be-pcc-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%b0%d0%b2%d1%82%d0%be\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 3: \u0417\u0430\u0431\u044b\u043b\u0438 \u043f\u0440\u043e PCC \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0430\u0432\u0442\u043e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041a\u0443\u043f\u0438\u043b\u0438 \u043c\u0430\u0448\u0438\u043d\u0443 \u0441 \u0440\u0443\u043a, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043b\u0438, \u0435\u0437\u0434\u0438\u0442\u0435 \u043f\u043e\u043b\u0433\u043e\u0434\u0430. \u041f\u0440\u0438\u0445\u043e\u0434\u0438\u0442 \u043f\u0438\u0441\u044c\u043c\u043e \u0438\u0437 US \u2014 \u0448\u0442\u0440\u0430\u0444 + \u043d\u0430\u043b\u043e\u0433 + \u043f\u0435\u043d\u044f. \u0412\u0441\u0435\u0433\u0434\u0430 \u043f\u043b\u0430\u0442\u0438\u0442\u0435 PCC \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 14 \u0434\u043d\u0435\u0439!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-4-%d0%9f%d0%be%d0%b4%d0%b0%d1%87%d0%b0-%d0%b2-%d0%bd%d0%b5%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-urzad-skarbowy\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 4: \u041f\u043e\u0434\u0430\u0447\u0430 \u0432 \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 Urz\u0105d Skarbowy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>PCC-3 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f \u0432 US \u043f\u043e \u043c\u0435\u0441\u0442\u0443 \u0436\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f, \u0430 \u043d\u0435 \u043f\u043e \u043c\u0435\u0441\u0442\u0443 \u043d\u0430\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438. \u041e\u0448\u0438\u0431\u043b\u0438\u0441\u044c \u2014 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043d\u0435\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-5-%d0%9d%d0%b5%d0%bf%d0%be%d0%bb%d0%bd%d1%8b%d0%b5-%d0%b4%d0%b0%d0%bd%d0%bd%d1%8b%d0%b5-%d0%be-%d1%81%d0%b4%d0%b5%d0%bb%d0%ba%d0%b5\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 5: \u041d\u0435\u043f\u043e\u043b\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u043e \u0441\u0434\u0435\u043b\u043a\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435 \u0443\u043a\u0430\u0437\u0430\u043b\u0438 \u043d\u043e\u043c\u0435\u0440 KW \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 VIN \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f \u2014 \u0432\u0435\u0440\u043d\u0443\u0442 \u043d\u0430 \u0434\u043e\u0440\u0430\u0431\u043e\u0442\u043a\u0443, \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u043e\u043f\u0443\u0441\u0442\u0438\u0442\u044c \u0441\u0440\u043e\u043a.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-6-%d0%98%d0%b3%d0%bd%d0%be%d1%80%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5-wezwania\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 6: \u0418\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 wezwania<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043f\u0440\u0438\u0441\u043b\u0430\u043b\u0430 \u0437\u0430\u043f\u0440\u043e\u0441 \u043d\u0430 \u0443\u0442\u043e\u0447\u043d\u0435\u043d\u0438\u0435 \u2014 \u0443 \u0432\u0430\u0441 7 \u0434\u043d\u0435\u0439 \u043d\u0430 \u043e\u0442\u0432\u0435\u0442. \u041f\u0440\u043e\u0438\u0433\u043d\u043e\u0440\u0438\u0440\u043e\u0432\u0430\u043b\u0438 \u2014 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u044e\u0442 \u043f\u043e \u043c\u0430\u043a\u0441\u0438\u043c\u0443\u043c\u0443.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%88%d0%b8%d0%b1%d0%ba%d0%b0-7-%d0%94%d0%b2%d0%be%d0%b9%d0%bd%d0%be%d0%b5-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5\"><\/span>\u041e\u0448\u0438\u0431\u043a\u0430 7: \u0414\u0432\u043e\u0439\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0417\u0430\u043f\u043b\u0430\u0442\u0438\u043b\u0438 VAT \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043e\u0442 \u0444\u0438\u0440\u043c\u044b \u0438 \u0435\u0449\u0451 PCC. \u042d\u0442\u043e \u043e\u0448\u0438\u0431\u043a\u0430! \u041f\u0440\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u0438 VAT \u043d\u0430\u043b\u043e\u0433 PCC \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f.<\/p>\n<h2 id=\"pcc-3-online-elektronno\"><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%bf%d0%be%d0%b4%d0%b0%d1%82%d1%8c-pcc-3-%d0%be%d0%bd%d0%bb%d0%b0%d0%b9%d0%bd\"><\/span>\u041a\u0430\u043a \u043f\u043e\u0434\u0430\u0442\u044c PCC-3 \u043e\u043d\u043b\u0430\u0439\u043d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0421 2023 \u0433\u043e\u0434\u0430 \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e \u2014 \u044d\u0442\u043e \u0431\u044b\u0441\u0442\u0440\u0435\u0435 \u0438 \u0443\u0434\u043e\u0431\u043d\u0435\u0435.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-1-%d0%a7%d0%b5%d1%80%d0%b5%d0%b7-e-urzad-skarbowy\"><\/span>\u0421\u043f\u043e\u0441\u043e\u0431 1: \u0427\u0435\u0440\u0435\u0437 e-Urz\u0105d Skarbowy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e:<\/strong><\/p>\n<ul>\n<li>Profil Zaufany \u0438\u043b\u0438 e-dow\u00f3d<\/li>\n<li>\u0414\u043e\u0441\u0442\u0443\u043f \u0432 \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442<\/li>\n<li>\u0421\u043a\u0430\u043d\u044b \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 (\u043d\u0435\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e)<\/li>\n<\/ul>\n<p><strong>\u041f\u0440\u043e\u0446\u0435\u0441\u0441 \u043f\u043e\u0434\u0430\u0447\u0438:<\/strong><\/p>\n<ol>\n<li>\u0417\u0430\u0445\u043e\u0434\u0438\u043c \u043d\u0430 podatki.gov.pl<\/li>\n<li>\u0412\u0445\u043e\u0434\u0438\u043c \u0447\u0435\u0440\u0435\u0437 Profil Zaufany<\/li>\n<li>\u0412\u044b\u0431\u0438\u0440\u0430\u0435\u043c &#171;e-Deklaracje&#187;<\/li>\n<li>\u041d\u0430\u0445\u043e\u0434\u0438\u043c \u0444\u043e\u0440\u043c\u0443\u043b\u044f\u0440 PCC-3<\/li>\n<li>\u0417\u0430\u043f\u043e\u043b\u043d\u044f\u0435\u043c \u043e\u043d\u043b\u0430\u0439\u043d (\u0434\u0430\u043d\u043d\u044b\u0435 \u043f\u043e\u0434\u0442\u044f\u0433\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438)<\/li>\n<li>\u041f\u043e\u0434\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u043c \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e<\/li>\n<li>\u041f\u043e\u043b\u0443\u0447\u0430\u0435\u043c UPO (\u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u0435)<\/li>\n<\/ol>\n<p>\u0412\u0440\u0435\u043c\u044f: 15-20 \u043c\u0438\u043d\u0443\u0442. \u0421\u0442\u0430\u0442\u0443\u0441 \u043c\u043e\u0436\u043d\u043e \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u0442\u044c \u043e\u043d\u043b\u0430\u0439\u043d.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-2-%d0%a7%d0%b5%d1%80%d0%b5%d0%b7-%d0%bf%d1%80%d0%be%d0%b3%d1%80%d0%b0%d0%bc%d0%bc%d1%83-e-pity\"><\/span>\u0421\u043f\u043e\u0441\u043e\u0431 2: \u0427\u0435\u0440\u0435\u0437 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0443 e-pity<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430 \u043e\u0442 \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432:<\/p>\n<ul>\n<li>\u0421\u043a\u0430\u0447\u0438\u0432\u0430\u0435\u043c \u0441 podatki.gov.pl<\/li>\n<li>\u0423\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u0435\u043c \u043d\u0430 \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440<\/li>\n<li>\u0417\u0430\u043f\u043e\u043b\u043d\u044f\u0435\u043c \u043e\u0444\u043b\u0430\u0439\u043d<\/li>\n<li>\u041e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u043c \u0447\u0435\u0440\u0435\u0437 \u0438\u043d\u0442\u0435\u0440\u043d\u0435\u0442<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%bf%d0%be%d1%81%d0%be%d0%b1-3-%d0%a2%d1%80%d0%b0%d0%b4%d0%b8%d1%86%d0%b8%d0%be%d0%bd%d0%bd%d0%be-%d0%b2-urzad-skarbowy\"><\/span>\u0421\u043f\u043e\u0441\u043e\u0431 3: \u0422\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u043e \u0432 Urz\u0105d Skarbowy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0415\u0441\u043b\u0438 \u043d\u0435\u0442 Profilu Zaufanego:<\/p>\n<ul>\n<li>\u0421\u043a\u0430\u0447\u0438\u0432\u0430\u0435\u043c \u0431\u043b\u0430\u043d\u043a \u0441 \u0441\u0430\u0439\u0442\u0430 podatki.gov.pl<\/li>\n<li>\u0417\u0430\u043f\u043e\u043b\u043d\u044f\u0435\u043c \u043e\u0442 \u0440\u0443\u043a\u0438 \u0438\u043b\u0438 \u043d\u0430 \u043a\u043e\u043c\u043f\u044c\u044e\u0442\u0435\u0440\u0435<\/li>\n<li>\u0418\u0434\u0451\u043c \u0432 US \u0438\u043b\u0438 \u043e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u043c \u043f\u043e\u0447\u0442\u043e\u0439<\/li>\n<li>\u041f\u043e\u043b\u0443\u0447\u0430\u0435\u043c \u0448\u0442\u0430\u043c\u043f \u043e \u043f\u0440\u0438\u0451\u043c\u0435<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d0%bf%d0%bb%d0%b0%d1%82%d0%b0-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\"><\/span>\u041e\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041f\u043e\u0441\u043b\u0435 \u043f\u043e\u0434\u0430\u0447\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043d\u0443\u0436\u043d\u043e \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433:<\/p>\n<ul>\n<li><strong>\u041d\u043e\u043c\u0435\u0440 \u0441\u0447\u0451\u0442\u0430:<\/strong> \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u043b\u044f \u043a\u0430\u0436\u0434\u043e\u0433\u043e US (\u043c\u0438\u043a\u0440\u043e\u0440\u0430\u0445\u0443\u043d\u043e\u043a)<\/li>\n<li><strong>\u0422\u0438\u0442\u0443\u043b \u043f\u043b\u0430\u0442\u0435\u0436\u0430:<\/strong> &#171;PCC-3 za umow\u0119 z&nbsp;dnia XX.XX.2025&#187;<\/li>\n<li><strong>\u0421\u0440\u043e\u043a:<\/strong> 14 \u0434\u043d\u0435\u0439 \u0441 \u0434\u0430\u0442\u044b \u0441\u0434\u0435\u043b\u043a\u0438<\/li>\n<\/ul>\n<p>\u041c\u043e\u0436\u043d\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c:<\/p>\n<ul>\n<li>\u041f\u0435\u0440\u0435\u0432\u043e\u0434\u043e\u043c \u0441 \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u043e\u0433\u043e \u0441\u0447\u0451\u0442\u0430<\/li>\n<li>\u0427\u0435\u0440\u0435\u0437 \u0441\u0430\u0439\u0442 podatki.gov.pl \u043a\u0430\u0440\u0442\u043e\u0439<\/li>\n<li>\u041d\u0430\u043b\u0438\u0447\u043d\u044b\u043c\u0438 \u0432 \u043a\u0430\u0441\u0441\u0435 US<\/li>\n<li>\u0412 \u043e\u0442\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u043f\u043e\u0447\u0442\u044b<\/li>\n<\/ul>\n<h2 id=\"faq-nalog-pcc-3\"><span class=\"ez-toc-section\" id=\"faq-%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%8b-%d0%bd%d0%b0-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\"><\/span>FAQ: \u043e\u0442\u0432\u0435\u0442\u044b \u043d\u0430 \u0447\u0430\u0441\u0442\u044b\u0435 \u0432\u043e\u043f\u0440\u043e\u0441\u044b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-3-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d1%8b-%d0%be%d1%82-%d0%b7%d0%b0%d1%81%d1%82%d1%80%d0%be%d0%b9%d1%89%d0%b8%d0%ba%d0%b0\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC-3 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u043e\u0442 \u0437\u0430\u0441\u0442\u0440\u043e\u0439\u0449\u0438\u043a\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442, \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u043e\u0432\u043e\u0439 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u043e\u0442 \u0434\u0435\u0432\u0435\u043b\u043e\u043f\u0435\u0440\u0430 \u0432\u044b \u043f\u043b\u0430\u0442\u0438\u0442\u0435 VAT 8% (\u0443\u0436\u0435 \u0432\u043a\u043b\u044e\u0447\u0451\u043d \u0432 \u0446\u0435\u043d\u0443). PCC-3 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0430 \u0432\u0442\u043e\u0440\u0438\u0447\u043d\u043e\u043c \u0440\u044b\u043d\u043a\u0435 \u043e\u0442 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a7%d1%82%d0%be-%d0%b1%d1%83%d0%b4%d0%b5%d1%82-%d0%b5%d1%81%d0%bb%d0%b8-%d0%bd%d0%b5-%d0%b7%d0%b0%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-3\"><\/span>\u0427\u0442\u043e \u0431\u0443\u0434\u0435\u0442, \u0435\u0441\u043b\u0438 \u043d\u0435 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC-3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0443\u0437\u043d\u0430\u0435\u0442 \u043e \u0441\u0434\u0435\u043b\u043a\u0435 \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0430\u0432\u0442\u043e. \u041f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f: \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 + \u043f\u0435\u043d\u044f 8,5% \u0433\u043e\u0434\u043e\u0432\u044b\u0445 + \u0448\u0442\u0440\u0430\u0444 \u043e\u0442 280 \u0434\u043e 11 220 \u0437\u043b\u043e\u0442\u044b\u0445 + \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u0430\u044f \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u0430\u044f \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0437\u0430 \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u0435 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%b8%d1%81%d0%bf%d1%80%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83-%d0%b2-%d0%bf%d0%be%d0%b4%d0%b0%d0%bd%d0%bd%d0%be%d0%b9-%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\"><\/span>\u041c\u043e\u0436\u043d\u043e \u043b\u0438 \u0438\u0441\u043f\u0440\u0430\u0432\u0438\u0442\u044c \u043e\u0448\u0438\u0431\u043a\u0443 \u0432 \u043f\u043e\u0434\u0430\u043d\u043d\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0414\u0430, \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u0443\u044e\u0449\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e (korekta PCC-3). \u0415\u0441\u043b\u0438 \u0438\u0441\u043f\u0440\u0430\u0432\u043b\u044f\u0435\u0442\u0435 \u0434\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u2014 \u0448\u0442\u0440\u0430\u0444\u0430 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442. \u0415\u0441\u043b\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043d\u0430\u0448\u043b\u0430 \u043e\u0448\u0438\u0431\u043a\u0443 \u043f\u0435\u0440\u0432\u043e\u0439 \u2014 \u0448\u0442\u0440\u0430\u0444 \u043d\u0435\u0438\u0437\u0431\u0435\u0436\u0435\u043d.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-pcc-3-%d0%bf%d1%80%d0%b8-%d0%b4%d0%b0%d1%80%d0%b5%d0%bd%d0%b8%d0%b8-%d0%bc%d0%b5%d0%b6%d0%b4%d1%83-%d1%81%d1%83%d0%bf%d1%80%d1%83%d0%b3%d0%b0%d0%bc%d0%b8\"><\/span>\u041f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u043b\u0438 PCC-3 \u043f\u0440\u0438 \u0434\u0430\u0440\u0435\u043d\u0438\u0438 \u043c\u0435\u0436\u0434\u0443 \u0441\u0443\u043f\u0440\u0443\u0433\u0430\u043c\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442, \u0441\u0434\u0435\u043b\u043a\u0438 \u043c\u0435\u0436\u0434\u0443 \u0441\u0443\u043f\u0440\u0443\u0433\u0430\u043c\u0438 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u044b \u043e\u0442 PCC. \u041d\u043e \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e PCC-3 \u0441 \u0443\u043a\u0430\u0437\u0430\u043d\u0438\u0435\u043c \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u043b\u044f \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%80%d0%b0%d1%81%d1%81%d1%87%d0%b8%d1%82%d1%8b%d0%b2%d0%b0%d0%b5%d1%82%d1%81%d1%8f-pcc-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%b4%d0%be%d0%bb%d0%b8-%d0%b2-%d0%ba%d0%b2%d0%b0%d1%80%d1%82%d0%b8%d1%80%d0%b5\"><\/span>\u041a\u0430\u043a \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f PCC \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0434\u043e\u043b\u0438 \u0432 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0435?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0430\u043b\u043e\u0433 \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043e\u043a\u0443\u043f\u0430\u0435\u043c\u043e\u0439 \u0434\u043e\u043b\u0438. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043f\u043e\u043a\u0443\u043f\u0430\u0435\u0442\u0435 1\/2 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u044b \u0437\u0430 200 000 \u0437\u043b \u2014 PCC \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 200 000 \u00d7 2% = 4000 \u0437\u043b\u043e\u0442\u044b\u0445.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%bf%d0%bb%d0%b0%d1%82%d0%b8%d1%82%d1%8c-pcc-%d0%bf%d1%80%d0%b8-%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u044c PCC \u043f\u0440\u0438 \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442, \u043f\u0440\u0438 \u043d\u0430\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438 \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u0434\u0440\u0443\u0433\u043e\u0439 \u043d\u0430\u043b\u043e\u0433 \u2014 podatek od spadk\u00f3w i&nbsp;darowizn. PCC \u043f\u043b\u0430\u0442\u0438\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0443 \u043d\u0430\u0441\u043b\u0435\u0434\u043d\u0438\u043a\u043e\u0432.<\/p>\n<div class=\"summary\">\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d0%be%d0%b4%d0%b2%d0%b5%d0%b4%d0%b5%d0%bc-%d0%b8%d1%82%d0%be%d0%b3%d0%b8\"><\/span>\u041f\u043e\u0434\u0432\u0435\u0434\u0435\u043c \u0438\u0442\u043e\u0433\u0438<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e \u0440\u0430\u0437\u043e\u0431\u0440\u0430\u043b\u0438 \u043a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e PCC-3 \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0441 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0441\u0434\u0435\u043b\u043e\u043a. \u0412\u043e\u0442 \u0441\u0430\u043c\u044b\u0435 \u0432\u0430\u0436\u043d\u044b\u0435 \u043c\u043e\u043c\u0435\u043d\u0442\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u0442\u043e\u0438\u0442 \u0437\u0430\u043f\u043e\u043c\u043d\u0438\u0442\u044c:<\/p>\n<ul>\n<li><strong>\u041e\u0441\u043d\u043e\u0432\u043d\u043e\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435:<\/strong> \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u0438 \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 14 \u0434\u043d\u0435\u0439 \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u0441\u0434\u0435\u043b\u043a\u0438<\/li>\n<li><strong>\u0421\u0440\u043e\u043a\u0438 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044f:<\/strong> 14 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u0434\u043d\u0435\u0439, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0432\u044b\u0445\u043e\u0434\u043d\u044b\u0435 \u0438 \u043f\u0440\u0430\u0437\u0434\u043d\u0438\u043a\u0438<\/li>\n<li><strong>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0443\u0441\u043b\u0443\u0433:<\/strong> \u043d\u0430\u043b\u043e\u0433 2% \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438\/\u0430\u0432\u0442\u043e, 0,5% \u043f\u0440\u0438 \u0437\u0430\u0439\u043c\u0435, 0,1% \u043f\u0440\u0438 \u0438\u043f\u043e\u0442\u0435\u043a\u0435<\/li>\n<li><strong>\u041d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b:<\/strong> \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438, \u0434\u0430\u043d\u043d\u044b\u0435 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044f, PESEL\/NIP, \u0430\u0434\u0440\u0435\u0441<\/li>\n<li><strong>\u0427\u0435\u0433\u043e \u0438\u0437\u0431\u0435\u0433\u0430\u0442\u044c:<\/strong> \u0437\u0430\u043d\u0438\u0436\u0435\u043d\u0438\u044f \u0446\u0435\u043d\u044b \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u0438 \u043f\u0440\u043e\u043f\u0443\u0441\u043a\u0430 14-\u0434\u043d\u0435\u0432\u043d\u043e\u0433\u043e \u0441\u0440\u043e\u043a\u0430<\/li>\n<\/ul>\n<p><strong>\u041d\u0430\u0448 \u0441\u043e\u0432\u0435\u0442:<\/strong> \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0441\u0440\u0430\u0437\u0443 \u043e\u0442\u043b\u043e\u0436\u0438\u0442\u0435 2% \u043d\u0430 \u043d\u0430\u043b\u043e\u0433 \u0438 \u043f\u043e\u0434\u0430\u0439\u0442\u0435 PCC-3 \u0432 \u043f\u0435\u0440\u0432\u044b\u0435 \u0434\u043d\u0438 \u043f\u043e\u0441\u043b\u0435 \u0441\u0434\u0435\u043b\u043a\u0438 \u2014 \u0438\u0437\u0431\u0435\u0436\u0438\u0442\u0435 \u0441\u0442\u0440\u0435\u0441\u0441\u0430 \u0438 \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/p>\n<p><strong>\u041f\u043e\u043c\u043d\u0438\u0442\u0435:<\/strong> \u0435\u0441\u043b\u0438 \u0441\u0434\u0435\u043b\u043a\u0430 \u0443 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430 \u0432 \u0444\u043e\u0440\u043c\u0435 \u0430\u043a\u0442\u0430 \u2014 \u043e\u043d \u0441\u0430\u043c \u043f\u043e\u0434\u0430\u0441\u0442 PCC-3 \u0438 \u0441\u043e\u0431\u0435\u0440\u0451\u0442 \u043d\u0430\u043b\u043e\u0433!<\/p>\n<\/div>\n<div class=\"cta-progress\">\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d1%83%d0%b6%d0%bd%d0%b0-%d0%bf%d0%be%d0%bc%d0%be%d1%89%d1%8c-%d1%81-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0%d0%bc%d0%b8-%d0%bf%d1%80%d0%b8-%d0%bf%d0%be%d0%ba%d1%83%d0%bf%d0%ba%d0%b5-%d0%bd%d0%b5%d0%b4%d0%b2%d0%b8%d0%b6%d0%b8%d0%bc%d0%be%d1%81%d1%82%d0%b8-%d0%b8%d0%bb%d0%b8-%d0%b2%d0%b5%d0%b4%d0%b5%d0%bd%d0%b8%d0%b8-%d0%b1%d0%b8%d0%b7%d0%bd%d0%b5%d1%81%d0%b0\"><\/span>\u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u043c\u043e\u0449\u044c \u0441 \u043d\u0430\u043b\u043e\u0433\u0430\u043c\u0438 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0438\u043b\u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u0430?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f Progress Holding \u0443\u0436\u0435 \u0431\u043e\u043b\u0435\u0435 21 \u0433\u043e\u0434\u0430 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0430\u043c \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438 \u0432 \u041f\u043e\u043b\u044c\u0448\u0435. \u041f\u043e\u043c\u043e\u0436\u0435\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c PCC-3, \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u0438 \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0448\u0442\u0440\u0430\u0444\u043e\u0432.<\/p>\n<p>\ud83d\udcde <a href=\"tel:+48603232418\"><strong>+48 603 232 418<\/strong><\/a><br \/>\n\u2709\ufe0f <a href=\"mailto:office@progressholding.pl\"><strong>office@progressholding.pl<\/strong><\/a><\/p>\n<p>\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u2014 \u0437\u0430\u0449\u0438\u0442\u0438\u0442\u0435 \u0441\u0435\u0431\u044f \u043e\u0442 \u043e\u0448\u0438\u0431\u043e\u043a!<\/p>\n<\/div>\n<\/article>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041a\u0443\u043f\u0438\u043b\u0438 \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443, \u043c\u0430\u0448\u0438\u043d\u0443 \u0438\u043b\u0438 \u0434\u043e\u043b\u0438 \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438? \u0417\u043d\u0430\u0447\u0438\u0442, \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u043e \u0437\u0430\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 PCC-3 \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e. \u0417\u0430 21 \u0433\u043e\u0434 \u0440\u0430\u0431\u043e\u0442\u044b Progress Holding \u043f\u043e\u043c\u043e\u0433 \u0442\u044b\u0441\u044f\u0447\u0430\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0441 \u044d\u0442\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c, \u0438 \u043c\u044b \u0437\u043d\u0430\u0435\u043c \u0432\u0441\u0435 \u043f\u043e\u0434\u0432\u043e\u0434\u043d\u044b\u0435 \u043a\u0430\u043c\u043d\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0441\u0442\u043e\u0438\u0442\u044c \u0432\u0430\u043c \u0442\u044b\u0441\u044f\u0447\u0438 \u0437\u043b\u043e\u0442\u044b\u0445 \u0448\u0442\u0440\u0430\u0444\u043e\u0432. \u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435: \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043d\u0430\u043b\u043e\u0433 PCC-3 \u0438 \u043a\u043e\u0433\u0434\u0430 \u0435\u0433\u043e \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0421\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u0438 \u043f\u043e\u043a\u0443\u043f\u043a\u0435 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5387,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"PCC-3 - \u043a\u0430\u043a \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u0432 \u041f\u043e\u043b\u044c\u0448\u0435. \u041d\u0430\u043b\u043e\u0433 \u0441 \u043f\u043e\u043a\u0443\u043f\u043a\u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u044f, 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