{"id":5557,"date":"2025-11-09T13:54:47","date_gmt":"2025-11-09T12:54:47","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5557"},"modified":"2025-11-12T14:05:27","modified_gmt":"2025-11-12T13:05:27","slug":"jak-ksiegowac-pozyczke-od-wspolnika-spolki-z-o-o","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/","title":{"rendered":"\u041a\u0430\u043a \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e (sp. z&nbsp;o.o.)?"},"content":{"rendered":"<p><\/p>\n<article>\n<p>\u0417\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e (sp. z&nbsp;o.o.) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u043c \u0438 \u043f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u044b\u043c \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u041e\u0431\u044b\u0447\u043d\u043e \u0432\u044b \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0435 PCC (\u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0441\u0434\u0435\u043b\u043a\u0438), \u043d\u043e \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043e\u0442\u0440\u0430\u0437\u0438\u0442\u044c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT). \u041d\u0438\u0436\u0435 \u0432\u044b \u043d\u0430\u0439\u0434\u0435\u0442\u0435 \u0433\u043e\u0442\u043e\u0432\u0443\u044e \u0441\u0445\u0435\u043c\u0443 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a, \u0441\u043f\u0438\u0441\u043e\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0438 \u0441\u0440\u043e\u043a\u0438.<\/p>\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 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href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9f%d0%be%d0%b4%d0%bb%d0%b5%d0%b6%d0%b8%d1%82-%d0%bb%d0%b8-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%be%d1%82-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b2-%d0%9e%d0%9e%d0%9e-%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%8e-pcc\" >\u041f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043b\u0438 \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e PCC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9f%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%b0%d1%8f-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0\" >\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f 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class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d1%8b-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d1%85-%d0%bf%d1%80%d0%be%d0%b2%d0%be%d0%b4%d0%be%d0%ba-%d0%9f%d0%be%d0%bb%d1%8c%d1%81%d0%ba%d0%b8%d0%b9-%d0%bf%d0%bb%d0%b0%d0%bd-%d1%81%d1%87%d0%b5%d1%82%d0%be%d0%b2-%e2%80%93-%d1%81%d0%b0%d0%bc%d1%8b%d0%b9-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b9-%d0%b2%d0%b0%d1%80%d0%b8%d0%b0%d0%bd%d1%82\" >\u041f\u0440\u0438\u043c\u0435\u0440\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a (\u041f\u043e\u043b\u044c\u0441\u043a\u0438\u0439 \u043f\u043b\u0430\u043d \u0441\u0447\u0435\u0442\u043e\u0432 \u2013 \u0441\u0430\u043c\u044b\u0439 \u0447\u0430\u0441\u0442\u044b\u0439 \u0432\u0430\u0440\u0438\u0430\u043d\u0442)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%a0%d0%b0%d1%81%d0%ba%d1%80%d1%8b%d1%82%d0%b8%d0%b5-%d0%b8%d0%bd%d1%84%d0%be%d1%80%d0%bc%d0%b0%d1%86%d0%b8%d0%b8-%d0%b2-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b9-%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8\" >\u0420\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba-%d1%83%d1%87%d0%b8%d1%82%d1%8b%d0%b2%d0%b0%d1%82%d1%8c-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d1%8b-%d0%b4%d0%bb%d1%8f-%d1%86%d0%b5%d0%bb%d0%b5%d0%b9-%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-%d0%b2-2026\" >\u041a\u0430\u043a \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9f%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%b0%d1%8f-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0-2\" >\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9f%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d0%b5-%d1%81%d0%be%d0%b2%d0%b5%d1%82%d1%8b\" >\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0441\u043e\u0432\u0435\u0442\u044b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%83-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b0-wht-%d1%81-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2\" >\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT) \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%a1%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-%d0%b8-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d1%8f\" >\u0421\u0442\u0430\u0432\u043a\u0438 \u0438 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9b%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-%d0%b8-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d1%8b-wht\" >\u041b\u0438\u043c\u0438\u0442\u044b \u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b WHT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%a1%d1%80%d0%be%d0%ba%d0%b8-%d0%b8-%d1%84%d0%be%d1%80%d0%bc%d1%8b-%d0%b2%d1%8b%d0%b1%d0%be%d1%80%d0%be%d1%87%d0%bd%d0%be\" >\u0421\u0440\u043e\u043a\u0438 \u0438 \u0444\u043e\u0440\u043c\u044b (\u0432\u044b\u0431\u043e\u0440\u043e\u0447\u043d\u043e)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d1%8b-%d0%b8-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%81%d0%b8%d1%8f-%d0%bd%d0%b5%d0%be%d0%b1%d1%85%d0%be%d0%b4%d0%b8%d0%bc%d1%8b\" >\u041a\u0430\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0441\u043e\u0433\u043b\u0430\u0441\u0438\u044f \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%be%d0%bd%d1%82%d1%80%d0%be%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%d1%81%d0%bf%d0%b8%d1%81%d0%be%d0%ba-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2\" >\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0439 \u0441\u043f\u0438\u0441\u043e\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%b2%d0%be%d0%b7%d0%bd%d0%b8%d0%ba%d0%b0%d0%b5%d1%82-%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d0%bd%d0%bd%d0%be%d1%81%d1%82%d1%8c-%d0%bf%d0%be-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b0%d1%86%d0%b8%d0%b8-%d0%a2%d0%a6\" >\u041a\u043e\u0433\u0434\u0430 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0422\u0426?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5-%d0%b8-%d0%bf%d0%be%d1%8f%d1%81%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f\" >\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba-%d0%bf%d1%80%d0%b5%d0%b4%d1%81%d1%82%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%b2-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b9-%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8\" >\u041a\u0430\u043a \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0437\u0430\u0435\u043c \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%98%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba\" >\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\" >\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9d%d0%b0%d1%88%d0%b8-%d0%b4%d0%b0%d0%bd%d0%bd%d1%8b%d0%b5-%d1%81%d0%b0%d0%bc%d1%8b%d0%b5-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8\" >\u041d\u0430\u0448\u0438 \u0434\u0430\u043d\u043d\u044b\u0435: \u0441\u0430\u043c\u044b\u0435 \u0447\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\" >\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\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-23\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d0%b2%d1%8b%d1%81%d1%82%d0%b0%d0%b2%d0%bb%d1%8f%d1%82%d1%8c-%d1%81%d1%87%d0%b5%d1%82-%d1%84%d0%b0%d0%ba%d1%82%d1%83%d1%80%d1%83-%d0%bd%d0%b0-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d1%8b-%d0%bf%d0%be-%d0%b7%d0%b0%d0%b9%d0%bc%d1%83\" >\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0441\u0447\u0435\u0442-\u0444\u0430\u043a\u0442\u0443\u0440\u0443 \u043d\u0430 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u0437\u0430\u0439\u043c\u0443?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9c%d0%be%d0%b6%d0%b5%d1%82-%d0%bb%d0%b8-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%be%d1%82-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b1%d1%8b%d1%82%d1%8c-%d0%b1%d0%b5%d1%81%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%bd%d1%8b%d0%bc\" >\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0431\u044b\u0442\u044c \u0431\u0435\u0441\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u043c?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d1%81%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-ksef-%d1%8d-%d1%81%d1%87%d0%b5%d1%82%d0%b0-%d0%b7%d0%b0%d0%b9%d0%bc%d0%be%d0%b2\" >\u041a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043b\u0438 KSeF (\u044d-\u0441\u0447\u0435\u0442\u0430) \u0437\u0430\u0439\u043c\u043e\u0432?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d1%8f-%d0%bf%d0%bb%d0%b0%d1%87%d1%83-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2-%d0%b4%d0%bb%d1%8f-%d1%84%d0%b8%d0%b7%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d1%85-%d0%bb%d0%b8%d1%86\" >\u041a\u043e\u0433\u0434\u0430 \u044f \u043f\u043b\u0430\u0447\u0443 \u043d\u0430\u043b\u043e\u0433 \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d1%81%d1%80%d0%be%d0%ba%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b8-ift\" >\u041a\u0430\u043a\u0438\u0435 \u0441\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 IFT?<\/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\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/#%d0%9a%d0%b0%d0%ba-%d0%bf%d0%be%d0%b4%d1%82%d0%b2%d0%b5%d1%80%d0%b4%d0%b8%d1%82%d1%8c-%d1%80%d1%8b%d0%bd%d0%be%d1%87%d0%bd%d1%8b%d0%b9-%d1%83%d1%80%d0%be%d0%b2%d0%b5%d0%bd%d1%8c-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2\" >\u041a\u0430\u043a \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u044c \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0439 \u0443\u0440\u043e\u0432\u0435\u043d\u044c \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d0%be%d0%b4%d0%bb%d0%b5%d0%b6%d0%b8%d1%82-%d0%bb%d0%b8-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%be%d1%82-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b2-%d0%9e%d0%9e%d0%9e-%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%8e-pcc\"><\/span>\u041f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043b\u0438 \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e PCC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041d\u0435\u0442. \u0417\u0430\u0435\u043c, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u044c\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0435\u0435 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u043c, \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0442 PCC (\u0441\u0442. 9 \u043f. 10 \u043f\u043f. i&nbsp;\u0437\u0430\u043a\u043e\u043d\u0430 \u043e PCC).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%b0%d1%8f-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0\"><\/span>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0417\u0430\u043a\u043e\u043d \u043e PCC \u2013 \u0441\u0442. 1 \u043f. 3 (\u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438) \u0438 \u0441\u0442. 9 \u043f. 10 \u043f\u043f. i&nbsp;\u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20000860959\/U\/D20000959Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>, \u0441\u043c. \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e: \u0441\u0442. 1 \u043f. 3 \u0438 \u0441\u0442. 9 \u043f. 10 \u043f\u043f. i.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b0\"><\/span>\u041f\u0440\u0430\u043a\u0442\u0438\u043a\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 PCC \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 PCC-3 \u0438 \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u0430 0,5%.<\/li>\n<li>PCC \u043c\u043e\u0436\u0435\u0442 \u0432\u043e\u0437\u043d\u0438\u043a\u043d\u0443\u0442\u044c \u043f\u0440\u0438 \u0437\u0430\u0439\u043c\u0430\u0445 \u0432 \u043f\u043e\u043b\u044c\u0437\u0443 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 (sp\u00f3\u0142ki osobowe) \u2013 \u044d\u0442\u043e \u0434\u0440\u0443\u0433\u0430\u044f \u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f (\u043d\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u043a \u041e\u041e\u041e).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%be%d1%82%d1%80%d0%b0%d0%b7%d0%b8%d1%82%d1%8c-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%b2-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%be%d0%bc-%d1%83%d1%87%d0%b5%d1%82%d0%b5\"><\/span>\u041a\u0430\u043a \u043e\u0442\u0440\u0430\u0437\u0438\u0442\u044c \u0437\u0430\u0435\u043c \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041e\u0442\u0440\u0430\u0437\u0438\u0442\u0435 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u043d\u0430 \u0441\u0447\u0435\u0442 \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043f\u0435\u0440\u0435\u0434 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u043c. \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0439\u0442\u0435 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u0443 \u00ab\u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u00bb \u0434\u043b\u044f \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u044b\u0445 \u0441\u0447\u0435\u0442\u043e\u0432.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d1%8b-%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d1%85-%d0%bf%d1%80%d0%be%d0%b2%d0%be%d0%b4%d0%be%d0%ba-%d0%9f%d0%be%d0%bb%d1%8c%d1%81%d0%ba%d0%b8%d0%b9-%d0%bf%d0%bb%d0%b0%d0%bd-%d1%81%d1%87%d0%b5%d1%82%d0%be%d0%b2-%e2%80%93-%d1%81%d0%b0%d0%bc%d1%8b%d0%b9-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b9-%d0%b2%d0%b0%d1%80%d0%b8%d0%b0%d0%bd%d1%82\"><\/span>\u041f\u0440\u0438\u043c\u0435\u0440\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a (\u041f\u043e\u043b\u044c\u0441\u043a\u0438\u0439 \u043f\u043b\u0430\u043d \u0441\u0447\u0435\u0442\u043e\u0432 \u2013 \u0441\u0430\u043c\u044b\u0439 \u0447\u0430\u0441\u0442\u044b\u0439 \u0432\u0430\u0440\u0438\u0430\u043d\u0442)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0428\u0430\u0433<\/th>\n<th>\u0421\u043e\u0431\u044b\u0442\u0438\u0435<\/th>\n<th>\u0414\u0442 (\u0414\u0435\u0431\u0435\u0442)<\/th>\n<th>\u041a\u0442 (\u041a\u0440\u0435\u0434\u0438\u0442)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>\u041f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435 \u0437\u0430\u0439\u043c\u0430 \u043d\u0430 \u0441\u0447\u0435\u0442<\/td>\n<td>131 \u00ab\u0411\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0439 \u0441\u0447\u0435\u0442\u00bb<\/td>\n<td>240 \u00ab\u041f\u0440\u043e\u0447\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u044b\u00bb (\u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u0430: \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a \u2013 \u0437\u0430\u0435\u043c)<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\u041d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 (\u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e)<\/td>\n<td>751 \u00ab\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b\u00bb<\/td>\n<td>240 \u00ab\u0420\u0430\u0441\u0447\u0435\u0442\u044b \u043f\u043e \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u043c\u00bb<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\u0412\u044b\u043f\u043b\u0430\u0442\u0430 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0443 (\u0441\u0443\u043c\u043c\u0430 \u0431\u0440\u0443\u0442\u0442\u043e)<\/td>\n<td>240 \u00ab\u0420\u0430\u0441\u0447\u0435\u0442\u044b \u043f\u043e \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u043c\u00bb<\/td>\n<td>131 \u00ab\u0411\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0439 \u0441\u0447\u0435\u0442\u00bb (\u043d\u0435\u0442\u0442\u043e) + 229\/225 \u00ab\u0420\u0430\u0441\u0447\u0435\u0442\u044b \u0441 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c\u00bb (WHT*)<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\u041f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u0441\u0443\u043c\u043c\u044b \u0437\u0430\u0439\u043c\u0430<\/td>\n<td>240 \u00ab\u041f\u0440\u043e\u0447\u0438\u0435 \u0440\u0430\u0441\u0447\u0435\u0442\u044b\u00bb<\/td>\n<td>131 \u00ab\u0411\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0439 \u0441\u0447\u0435\u0442\u00bb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>* \u0421\u0447\u0435\u0442 \u0434\u043b\u044f WHT \u0432\u044b\u0431\u0435\u0440\u0438\u0442\u0435 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u043c \u043f\u043b\u0430\u043d\u043e\u043c \u0441\u0447\u0435\u0442\u043e\u0432 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, 229 \u0438\u043b\u0438 225).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a0%d0%b0%d1%81%d0%ba%d1%80%d1%8b%d1%82%d0%b8%d0%b5-%d0%b8%d0%bd%d1%84%d0%be%d1%80%d0%bc%d0%b0%d1%86%d0%b8%d0%b8-%d0%b2-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b9-%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8\"><\/span>\u0420\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0412 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0438 \u043e \u0441\u0434\u0435\u043b\u043a\u0430\u0445 \u0441\u043e \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u0441\u0442\u043e\u0440\u043e\u043d\u0430\u043c\u0438 \u043f\u043e\u043a\u0430\u0436\u0438\u0442\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0437\u0430\u0439\u043c\u0430, \u0441\u0430\u043b\u044c\u0434\u043e \u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b (\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0443\u0447\u0435\u0442\u0435, \u0432 \u0442.\u0447. \u0441\u0442. 48) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19941210591\/U\/D19940591Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%83%d1%87%d0%b8%d1%82%d1%8b%d0%b2%d0%b0%d1%82%d1%8c-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d1%8b-%d0%b4%d0%bb%d1%8f-%d1%86%d0%b5%d0%bb%d0%b5%d0%b9-%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-%d0%b2-2026\"><\/span>\u041a\u0430\u043a \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0432 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u043c, \u043d\u043e \u0438\u0445 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u0441\u0442. 15c \u0437\u0430\u043a\u043e\u043d\u0430 \u043e CIT (30% EBITDA \u0438\u043b\u0438 3 \u043c\u043b\u043d z\u0142 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0433\u043e \u043b\u0438\u043c\u0438\u0442\u0430 \u2013 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0433\u043e\u0434\u043d\u044b\u0439).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%b0%d1%8f-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0-2\"><\/span>\u041f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0417\u0430\u043a\u043e\u043d \u043e CIT \u2013 \u0441\u0442. 15c (\u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0434\u043e\u043b\u0433\u043e\u0432\u043e\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d0%b5-%d1%81%d0%be%d0%b2%d0%b5%d1%82%d1%8b\"><\/span>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0441\u043e\u0432\u0435\u0442\u044b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041d\u0430\u0447\u0438\u0441\u043b\u044f\u0439\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u043c\u0435\u0442\u043e\u0434\u0443 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f. \u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0434\u043e \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u044e\u0442 \u0435\u0433\u043e \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c; \u043f\u043e\u0441\u043b\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u2013 \u044d\u0442\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b (\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0443\u0447\u0435\u0442\u0435) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19941210591\/U\/D19940591Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<li>\u0423\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0435 \u0433\u0440\u0430\u0444\u0438\u043a \u0438 \u0440\u044b\u043d\u043e\u0447\u043d\u0443\u044e \u043c\u0430\u0440\u0436\u0443, \u0447\u0442\u043e\u0431\u044b \u043d\u0435 \u043d\u0430\u0440\u0443\u0448\u0438\u0442\u044c \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f (\u0422\u0426).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d1%83%d0%b6%d0%bd%d0%be-%d0%bb%d0%b8-%d1%83%d0%b4%d0%b5%d1%80%d0%b6%d0%b8%d0%b2%d0%b0%d1%82%d1%8c-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%83-%d0%b8%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba%d0%b0-wht-%d1%81-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT) \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0414\u0430, \u0435\u0441\u043b\u0438 \u0432\u044b \u043f\u043b\u0430\u0442\u0438\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0443 \u0438\u043b\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043b\u0438\u0446\u0443. \u0421\u0442\u0430\u0432\u043a\u0430 \u0438 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f \u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f (UPO).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%82%d0%b0%d0%b2%d0%ba%d0%b8-%d0%b8-%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d1%8f\"><\/span>\u0421\u0442\u0430\u0432\u043a\u0438 \u0438 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u041d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u2013 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e<\/strong>: \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, 20% (\u0441\u0442. 21 \u043f. 1 \u043f\u043f. 1 CIT). \u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u0435\/\u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u043f\u043e UPO \u043f\u0440\u0438 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 (\u0431\u0435\u043d\u0435\u0444\u0438\u0446\u0438\u0430\u0440\u043d\u044b\u0439 \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446, \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0438\u0438) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19920210086\/U\/D19920086Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/wht\/pobor-i-zwrot-podatku-u-zrodla\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/li>\n<li><strong>\u0424\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e (\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\/\u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442)<\/strong>: \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 PIT 19% \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 (\u0441\u0442. 30a \u0437\u0430\u043a\u043e\u043d\u0430 \u043e PIT) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19910800350\/U\/D19910350Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9b%d0%b8%d0%bc%d0%b8%d1%82%d1%8b-%d0%b8-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%b4%d1%83%d1%80%d1%8b-wht\"><\/span>\u041b\u0438\u043c\u0438\u0442\u044b \u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u044b WHT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041c\u0435\u0445\u0430\u043d\u0438\u0437\u043c \u00abpay &#038; refund\u00bb (\u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0438 \u0432\u0435\u0440\u043d\u0438) \u0441\u0432\u044b\u0448\u0435 2 \u043c\u043b\u043d z\u0142 \u0432 \u0433\u043e\u0434 \u043d\u0430 \u043e\u0434\u043d\u043e\u0433\u043e \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044f \u0434\u043b\u044f \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432\/\u0440\u043e\u044f\u043b\u0442\u0438\/\u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 (CIT \u0441\u0442. 26) \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/wht\/pobor-i-zwrot-podatku-u-zrodla\/\" rel=\"nofollow\">podatki.gov.pl<\/a> (<a href=\"https:\/\/www.podatki.gov.pl\/wht\/pobor-i-zwrot-podatku-u-zrodla\/?altTemplate=ArticlePdf&#038;download=True\" rel=\"nofollow\">PDF<\/a>).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d1%80%d0%be%d0%ba%d0%b8-%d0%b8-%d1%84%d0%be%d1%80%d0%bc%d1%8b-%d0%b2%d1%8b%d0%b1%d0%be%d1%80%d0%be%d1%87%d0%bd%d0%be\"><\/span>\u0421\u0440\u043e\u043a\u0438 \u0438 \u0444\u043e\u0440\u043c\u044b (\u0432\u044b\u0431\u043e\u0440\u043e\u0447\u043d\u043e)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>WHT CIT \u2013 \u0443\u043f\u043b\u0430\u0442\u0430<\/strong>: \u0434\u043e 7-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u043c\u0435\u0441\u044f\u0446\u0430 \u043f\u043e\u0441\u043b\u0435 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f (CIT \u0441\u0442. 26 \u043f. 3) \u2013 <a href=\"https:\/\/www.lubelskie.kas.gov.pl\/pl\/cit-podatek-u-zrodla-wht\/-\/asset_publisher\/9EEk\/content\/deklaracje-informacje-wplaty-czynne-zale\" rel=\"nofollow\">KAS<\/a>.<\/li>\n<li><strong>CIT-10Z<\/strong>: \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 \u043f\u043e\u0441\u043b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430 (\u0441\u0442. 26a CIT) \u2013 <a href=\"https:\/\/www.gov.pl\/web\/finanse\/cit-10z\" rel=\"nofollow\">gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/10481\/cit-10z-6-v1.pdf\" rel=\"nofollow\">\u0444\u043e\u0440\u043c\u0430 PDF<\/a>.<\/li>\n<li><strong>IFT-2R<\/strong> (\u0434\u043b\u044f \u044e\u0440\u043b\u0438\u0446 \u2013 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432): \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0434\u043e 31 \u043c\u0430\u0440\u0442\u0430 \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/cit\/e-deklaracje-cit\/formularze-cit\/\" rel=\"nofollow\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/wyjasnienia\/informacje-ift-2r-sklada-sie-do-31-marca\/\" rel=\"nofollow\">\u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f<\/a>.<\/li>\n<li><strong>PIT-8AR<\/strong> (\u043d\u0430\u043b\u043e\u0433 19% \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0444\u0438\u0437\u043b\u0438\u0446): \u0433\u043e\u0434\u043e\u0432\u0430\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u044f\u043d\u0432\u0430\u0440\u044f; <strong>\u0443\u043f\u043b\u0430\u0442\u0430<\/strong> \u043d\u0430\u043b\u043e\u0433\u0430 \u0435\u0436\u0435\u043c\u0435\u0441\u044f\u0447\u043d\u043e \u0434\u043e 20-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/pit\/e-deklaracje-pit\/dla-platnikow\/\" rel=\"nofollow\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.mazowieckie.kas.gov.pl\/documents\/3554560\/5272710\/24.pdf\" rel=\"nofollow\">KAS \u2013 \u0441\u0440\u043e\u043a\u0438<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/6407\/pit-8ar_09-14.pdf\" rel=\"nofollow\">PDF<\/a>.<\/li>\n<li><strong>IFT-1\/IFT-1R<\/strong> (\u0434\u043b\u044f \u0444\u0438\u0437\u043b\u0438\u0446 \u2013 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432): \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u0444\u0435\u0432\u0440\u0430\u043b\u044f \u2013 <a href=\"https:\/\/www.gov.pl\/web\/finanse\/ift-1ift-1r\" rel=\"nofollow\">gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/5620\/ift-1-15_2019.pdf\" rel=\"nofollow\">PDF<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d1%8b-%d0%b8-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%81%d0%b8%d1%8f-%d0%bd%d0%b5%d0%be%d0%b1%d1%85%d0%be%d0%b4%d0%b8%d0%bc%d1%8b\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0441\u043e\u0433\u043b\u0430\u0441\u0438\u044f \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u044c\u0442\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430\u0439\u043c\u0430, \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f (uchwa\u0142y), \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b \u043f\u043e \u0422\u0426 \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0434\u043b\u044f WHT. \u041e\u0431\u0435\u0441\u043f\u0435\u0447\u044c\u0442\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%bd%d1%82%d1%80%d0%be%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9-%d1%81%d0%bf%d0%b8%d1%81%d0%be%d0%ba-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%be%d0%b2\"><\/span>\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0439 \u0441\u043f\u0438\u0441\u043e\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430\u0439\u043c\u0430 (\u0441\u0443\u043c\u043c\u0430, \u0441\u0440\u043e\u043a, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b, \u0433\u0440\u0430\u0444\u0438\u043a, \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435).<\/li>\n<li>\u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432, \u0435\u0441\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f (\u0441\u0442. 15 \u00a71 KSH) \u0438 \u0434\u043e\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0435 \u043b\u0438\u0446\u043e \u0434\u043b\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0441 \u0447\u043b\u0435\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f (\u0441\u0442. 210 \u00a71 KSH) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20000941037\/U\/D20001037Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<li>\u0421\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0438\u0438 + \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u0431\u0435\u043d\u0435\u0444\u0438\u0446\u0438\u0430\u0440\u043d\u043e\u043c \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0435 \u0434\u043b\u044f \u043b\u044c\u0433\u043e\u0442 \u043f\u043e UPO \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/wht\/pobor-i-zwrot-podatku-u-zrodla\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/li>\n<li>\u0410\u043d\u0430\u043b\u0438\u0437 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0433\u043e \u0443\u0440\u043e\u0432\u043d\u044f\/\u0422\u0426 \u0438\u043b\u0438 \u00absafe harbour\u00bb (\u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u0430\u044f \u0433\u0430\u0432\u0430\u043d\u044c), \u0435\u0441\u043b\u0438 \u0432\u044b \u0432\u044b\u043f\u043e\u043b\u043d\u044f\u0435\u0442\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/ceny-transferowe\/wyjasnienia\/safe-harbour-dla-pozyczek-metodyka-kalkulacji-przy-ujemnej-stopie-referencyjnej\/\" rel=\"nofollow\">podatki.gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/media\/10490\/uzasadnienie-obwieszczenia-safe-harbour-2025.pdf\" rel=\"nofollow\">\u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 2025<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d0%b2%d0%be%d0%b7%d0%bd%d0%b8%d0%ba%d0%b0%d0%b5%d1%82-%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d0%bd%d0%bd%d0%be%d1%81%d1%82%d1%8c-%d0%bf%d0%be-%d0%b4%d0%be%d0%ba%d1%83%d0%bc%d0%b5%d0%bd%d1%82%d0%b0%d1%86%d0%b8%d0%b8-%d0%a2%d0%a6\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0422\u0426?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041a\u043e\u0433\u0434\u0430 \u0441\u0443\u043c\u043c\u0430 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0437\u0430\u0439\u043c\u0430 \u0432 \u0433\u043e\u0434\u0443 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 10 \u043c\u043b\u043d z\u0142 \u043f\u043e \u0441\u0434\u0435\u043b\u043a\u0435 \u0441\u043e \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u043e\u0440\u043e\u043d\u043e\u0439. \u0422\u043e\u0433\u0434\u0430 \u0432\u044b \u0433\u043e\u0442\u043e\u0432\u0438\u0442\u0435 \u043b\u043e\u043a\u0430\u043b\u044c\u043d\u0443\u044e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044e \u0438 \u043f\u043e\u0434\u0430\u0435\u0442\u0435 TPR.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5-%d0%b8-%d0%bf%d0%be%d1%8f%d1%81%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f\"><\/span>\u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u041f\u043e\u0440\u043e\u0433 10 \u043c\u043b\u043d z\u0142 \u0434\u043b\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 (CIT\/PIT \u2013 \u0422\u0426) \u2013 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0430\u044e\u0442 \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f \u041c\u0438\u043d\u0444\u0438\u043d\u0430 \u043f\u043e TPR (\u0438\u0437\u0434. V, 09.2024) \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/media\/10087\/informator-tpr-2023_pdf.pdf\" rel=\"nofollow\">podatki.gov.pl (PDF)<\/a>.<\/li>\n<li>\u00abSafe harbour\u00bb \u0434\u043b\u044f \u0437\u0430\u0439\u043c\u043e\u0432 (\u0443\u043f\u0440\u043e\u0449\u0430\u0435\u0442 \u0422\u0426 \u0438 TPR \u043f\u0440\u0438 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0439; \u043c\u0430\u0440\u0436\u0430 \u043f\u0443\u0431\u043b\u0438\u043a\u0443\u0435\u0442\u0441\u044f \u0432 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0438 \u041c\u0438\u043d\u0444\u0438\u043d\u0430) \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/ceny-transferowe\/wyjasnienia\/safe-harbour-dla-pozyczek-metodyka-kalkulacji-przy-ujemnej-stopie-referencyjnej\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%bf%d1%80%d0%b5%d0%b4%d1%81%d1%82%d0%b0%d0%b2%d0%b8%d1%82%d1%8c-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%b2-%d1%84%d0%b8%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b9-%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8\"><\/span>\u041a\u0430\u043a \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0437\u0430\u0435\u043c \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0412 \u0431\u0430\u043b\u0430\u043d\u0441\u0435 \u043f\u043e\u043a\u0430\u0436\u0438\u0442\u0435 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0435\/\u043a\u0440\u0430\u0442\u043a\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e. \u0412 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u044f\u0445 \u0440\u0430\u0441\u043a\u0440\u043e\u0439\u0442\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f, \u0441\u0430\u043b\u044c\u0434\u043e \u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u043c \u0441\u043e \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u0441\u0442\u043e\u0440\u043e\u043d\u0430\u043c\u0438.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%98%d1%81%d1%82%d0%be%d1%87%d0%bd%d0%b8%d0%ba\"><\/span>\u0418\u0441\u0442\u043e\u0447\u043d\u0438\u043a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 (\u0432 \u0442.\u0447. \u0441\u0442. 48 \u2013 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u044f) \u2013 <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU19941210591\/U\/D19940591Lj.pdf\" rel=\"nofollow\">isap.sejm.gov.pl<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d1%8d%d1%82%d0%be-%d0%b2%d1%8b%d0%b3%d0%bb%d1%8f%d0%b4%d0%b8%d1%82-%d0%bd%d0%b0-%d0%bf%d1%80%d0%b0%d0%ba%d1%82%d0%b8%d0%ba%d0%b5-%d0%9e%d0%bf%d1%8b%d1%82-progress-holding\"><\/span>\u041a\u0430\u043a \u044d\u0442\u043e \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435? \u041e\u043f\u044b\u0442 Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u041e\u0441\u043d\u043e\u0432\u044b\u0432\u0430\u044f\u0441\u044c \u043d\u0430 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0438 \u0431\u043e\u043b\u0435\u0435 300 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u0433\u043e\u0434, \u043c\u044b \u0432\u0438\u0434\u0438\u043c, \u0447\u0442\u043e 4 \u0438\u0437 10 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0437\u0430 \u0441\u0447\u0435\u0442 \u0437\u0430\u0439\u043c\u043e\u0432 \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432. \u0411\u043e\u043b\u044c\u0448\u0435 \u0432\u0441\u0435\u0433\u043e \u043e\u0448\u0438\u0431\u043e\u043a \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442 \u0441 WHT \u0438 \u0422\u0426.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d1%88%d0%b8-%d0%b4%d0%b0%d0%bd%d0%bd%d1%8b%d0%b5-%d1%81%d0%b0%d0%bc%d1%8b%d0%b5-%d1%87%d0%b0%d1%81%d1%82%d1%8b%d0%b5-%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d0%b8\"><\/span>\u041d\u0430\u0448\u0438 \u0434\u0430\u043d\u043d\u044b\u0435: \u0441\u0430\u043c\u044b\u0435 \u0447\u0430\u0441\u0442\u044b\u0435 \u043e\u0448\u0438\u0431\u043a\u0438<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044f \u043f\u043e \u0441\u0442. 210 KSH \u043f\u0440\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435 \u0441 \u0447\u043b\u0435\u043d\u043e\u043c \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f.<\/li>\n<li>\u041d\u0435\u0443\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u044b\u0439 WHT \u0438\u043b\u0438 \u043d\u0435\u0432\u0435\u0440\u043d\u044b\u0435 \u0441\u0440\u043e\u043a\u0438 (7-\u0439 \u0434\u0435\u043d\u044c \u2013 CIT, 20-\u0439 \u0434\u0435\u043d\u044c \u2013 PIT).<\/li>\n<li>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0438\u0438\/\u0431\u0435\u043d\u0435\u0444\u0438\u0446\u0438\u0430\u0440\u043d\u043e\u0433\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0430 \u043f\u0440\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u0438\u0437 UPO.<\/li>\n<li>\u041c\u0430\u0440\u0436\u0430 \u0431\u0435\u0437 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0433\u043e \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f, \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043b\u0438\u043c\u0438\u0442\u0430 \u043f\u043e \u0441\u0442. 15c CIT.<\/li>\n<li>\u041d\u0435\u0434\u043e\u043e\u0446\u0435\u043d\u0435\u043d\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0441\u0434\u0435\u043b\u043a\u0438 \u0434\u043e \u043f\u043e\u0440\u043e\u0433\u0430 10 \u043c\u043b\u043d z\u0142 (TPR \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u043e \u0434\u043e \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f).<\/li>\n<\/ol>\n<p>\u0412 Progress Holding \u043c\u044b \u0433\u043e\u0442\u043e\u0432\u0438\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b, \u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u0430\u043d\u0430\u043b\u0438\u0437 \u0422\u0426 \u0438 \u0432\u0435\u0434\u0435\u043c \u0431\u0443\u0445\u0443\u0447\u0435\u0442. \u041c\u044b \u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u0435\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0435 \u0441\u0445\u0435\u043c\u044b \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a \u0438 \u0444\u043e\u0440\u043c\u044b WHT\/PIT.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a7%d0%b0%d1%81%d1%82%d0%be-%d0%b7%d0%b0%d0%b4%d0%b0%d0%b2%d0%b0%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b2%d0%be%d0%bf%d1%80%d0%be%d1%81%d1%8b\"><\/span>\u0427\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\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%b2%d1%8b%d1%81%d1%82%d0%b0%d0%b2%d0%bb%d1%8f%d1%82%d1%8c-%d1%81%d1%87%d0%b5%d1%82-%d1%84%d0%b0%d0%ba%d1%82%d1%83%d1%80%d1%83-%d0%bd%d0%b0-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d1%8b-%d0%bf%d0%be-%d0%b7%d0%b0%d0%b9%d0%bc%d1%83\"><\/span>\u041d\u0443\u0436\u043d\u043e \u043b\u0438 \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0441\u0447\u0435\u0442-\u0444\u0430\u043a\u0442\u0443\u0440\u0443 \u043d\u0430 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043f\u043e \u0437\u0430\u0439\u043c\u0443?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442. \u041f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0441\u0447\u0435\u0442\u0430-\u0444\u0430\u043a\u0442\u0443\u0440\u044b. \u0414\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u043e\u0439 \u0432\u044b\u043f\u0438\u0441\u043a\u0438 \u0438 \u0441\u043f\u0440\u0430\u0432\u043e\u043a\/\u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432. \u0414\u043b\u044f WHT \u0432\u0430\u0436\u043d\u0430 \u0434\u0430\u0442\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0446\u0438\u0438 \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/wht\/pobor-i-zwrot-podatku-u-zrodla\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%be%d0%b6%d0%b5%d1%82-%d0%bb%d0%b8-%d0%b7%d0%b0%d0%b5%d0%bc-%d0%be%d1%82-%d1%83%d1%87%d0%b0%d1%81%d1%82%d0%bd%d0%b8%d0%ba%d0%b0-%d0%b1%d1%8b%d1%82%d1%8c-%d0%b1%d0%b5%d1%81%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%bd%d1%8b%d0%bc\"><\/span>\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0431\u044b\u0442\u044c \u0431\u0435\u0441\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u043c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041c\u043e\u0436\u0435\u0442, \u043d\u043e \u044d\u0442\u043e \u0440\u0438\u0441\u043a \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0422\u0426 \u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0441\u043f\u043e\u0440\u043e\u0432 \u043e \u0431\u0435\u0437\u0432\u043e\u0437\u043c\u0435\u0437\u0434\u043d\u043e\u043c \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u0443\u0441\u043b\u0443\u0433. \u0411\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u0435\u0435 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0438\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u00absafe harbour\u00bb \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/ceny-transferowe\/wyjasnienia\/safe-harbour-dla-pozyczek-metodyka-kalkulacji-przy-ujemnej-stopie-referencyjnej\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d1%81%d0%b0%d0%b5%d1%82%d1%81%d1%8f-%d0%bb%d0%b8-ksef-%d1%8d-%d1%81%d1%87%d0%b5%d1%82%d0%b0-%d0%b7%d0%b0%d0%b9%d0%bc%d0%be%d0%b2\"><\/span>\u041a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043b\u0438 KSeF (\u044d-\u0441\u0447\u0435\u0442\u0430) \u0437\u0430\u0439\u043c\u043e\u0432?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041d\u0435\u0442. \u0414\u043e\u0433\u043e\u0432\u043e\u0440 \u0437\u0430\u0439\u043c\u0430 \u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u043d\u0435 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0441\u0447\u0435\u0442\u043e\u043c-\u0444\u0430\u043a\u0442\u0443\u0440\u043e\u0439. KSeF \u0437\u0434\u0435\u0441\u044c \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%b3%d0%b4%d0%b0-%d1%8f-%d0%bf%d0%bb%d0%b0%d1%87%d1%83-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3-%d1%81-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2-%d0%b4%d0%bb%d1%8f-%d1%84%d0%b8%d0%b7%d0%b8%d1%87%d0%b5%d1%81%d0%ba%d0%b8%d1%85-%d0%bb%d0%b8%d1%86\"><\/span>\u041a\u043e\u0433\u0434\u0430 \u044f \u043f\u043b\u0430\u0447\u0443 \u043d\u0430\u043b\u043e\u0433 \u0441 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u041a\u0430\u043a \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a PIT, \u0432\u044b \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0435 \u043d\u0430\u043b\u043e\u0433 \u0434\u043e 20-\u0433\u043e \u0447\u0438\u0441\u043b\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043c\u0435\u0441\u044f\u0446\u0430 \u0438 \u043e\u0442\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442\u0435\u0441\u044c \u043f\u043e \u043d\u0435\u043c\u0443 \u0432 PIT-8AR \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u044f\u043d\u0432\u0430\u0440\u044f \u2013 <a href=\"https:\/\/www.mazowieckie.kas.gov.pl\/documents\/3554560\/5272710\/24.pdf\" rel=\"nofollow\">KAS<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/pit\/e-deklaracje-pit\/dla-platnikow\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d0%b8%d0%b5-%d1%81%d1%80%d0%be%d0%ba%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b8-ift\"><\/span>\u041a\u0430\u043a\u0438\u0435 \u0441\u0440\u043e\u043a\u0438 \u043f\u043e\u0434\u0430\u0447\u0438 IFT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>IFT-1\/IFT-1R (\u0444\u0438\u0437\u043b\u0438\u0446\u0430 \u2013 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b) \u0434\u043e \u043a\u043e\u043d\u0446\u0430 \u0444\u0435\u0432\u0440\u0430\u043b\u044f; IFT-2R (\u044e\u0440\u043b\u0438\u0446\u0430 \u2013 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b) \u043e\u0431\u044b\u0447\u043d\u043e \u0434\u043e 31 \u043c\u0430\u0440\u0442\u0430 \u2013 <a href=\"https:\/\/www.gov.pl\/web\/finanse\/ift-1ift-1r\" rel=\"nofollow\">gov.pl<\/a>, <a href=\"https:\/\/www.podatki.gov.pl\/cit\/e-deklaracje-cit\/formularze-cit\/\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba-%d0%bf%d0%be%d0%b4%d1%82%d0%b2%d0%b5%d1%80%d0%b4%d0%b8%d1%82%d1%8c-%d1%80%d1%8b%d0%bd%d0%be%d1%87%d0%bd%d1%8b%d0%b9-%d1%83%d1%80%d0%be%d0%b2%d0%b5%d0%bd%d1%8c-%d0%bf%d1%80%d0%be%d1%86%d0%b5%d0%bd%d1%82%d0%be%d0%b2\"><\/span>\u041a\u0430\u043a \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u044c \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0439 \u0443\u0440\u043e\u0432\u0435\u043d\u044c \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0412\u044b\u0431\u0435\u0440\u0438\u0442\u0435 \u00absafe harbour\u00bb (\u0432\u044b\u043f\u043e\u043b\u043d\u0438\u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u044f) \u0438\u043b\u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u044c\u0442\u0435 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437. \u041c\u0430\u0440\u0436\u0438 \u043e\u0431\u044a\u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u041c\u0438\u043d\u0444\u0438\u043d\u043e\u043c \u0432 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u044f\u0445 \u2013 <a href=\"https:\/\/www.podatki.gov.pl\/media\/10490\/uzasadnienie-obwieszczenia-safe-harbour-2025.pdf\" rel=\"nofollow\">podatki.gov.pl<\/a>.<\/p>\n<p><strong>\u0412\u044b\u0432\u043e\u0434 \u0438 \u0441\u043e\u0432\u0435\u0442:<\/strong> \u041f\u043e\u0437\u0430\u0431\u043e\u0442\u044c\u0442\u0435\u0441\u044c \u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0435, \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u043f\u043e \u0441\u0442. 210 KSH, \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u0445 \u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u043c \u0440\u0430\u0441\u0447\u0435\u0442\u0435 PIT\/CIT\/WHT. \u042d\u0442\u043e \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0438\u0440\u0443\u0435\u0442 \u0440\u0438\u0441\u043a\u0438 \u0438 \u0443\u043f\u0440\u043e\u0449\u0430\u0435\u0442 \u0443\u0447\u0435\u0442. \u041d\u0443\u0436\u043d\u0430 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430? \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 Progress Holding: +48 603 232 418 \u0438\u043b\u0438 <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>. \u041c\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440, \u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u043f\u0440\u043e\u0432\u043e\u0434\u043a\u0438 \u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u044b WHT\/TPR.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0417\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e (sp. z&nbsp;o.o.) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u043c \u0438 \u043f\u043e\u043f\u0443\u043b\u044f\u0440\u043d\u044b\u043c \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u041e\u0431\u044b\u0447\u043d\u043e \u0432\u044b \u043d\u0435 \u043f\u043b\u0430\u0442\u0438\u0442\u0435 PCC (\u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u0441\u0434\u0435\u043b\u043a\u0438), \u043d\u043e \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043e\u0442\u0440\u0430\u0437\u0438\u0442\u044c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b \u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 (WHT). \u041d\u0438\u0436\u0435 \u0432\u044b \u043d\u0430\u0439\u0434\u0435\u0442\u0435 \u0433\u043e\u0442\u043e\u0432\u0443\u044e \u0441\u0445\u0435\u043c\u0443 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a, \u0441\u043f\u0438\u0441\u043e\u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0438 \u0441\u0440\u043e\u043a\u0438. \u041f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043b\u0438 \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e PCC? \u041d\u0435\u0442. \u0417\u0430\u0435\u043c, [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5558,"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-5557","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=\"\u0417\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d \u043e\u0442 PCC, \u043d\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0443\u0447\u0435\u0442\u0430 WHT, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0438 \u0422\u0426. \u0421\u0445\u0435\u043c\u0430 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a, \u0441\u0440\u043e\u043a\u0438, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0438 \u043e\u0448\u0438\u0431\u043a\u0438.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Leszek Woronowicz\"\/>\n\t<meta name=\"yandex-verification\" content=\"64c0afe43e6d5416\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ru_RU\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Progress Holding - Progress Holding prowadzi szeroki zakres us\u0142ug dla firm. G\u0142\u00f3wnymi kierunkami dzia\u0142ania s\u0105 us\u0142ugi ksi\u0119gowe dla firm, zak\u0142adanie sp\u00f3\u0142ek w kraju i zagranic\u0105.\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u041a\u0430\u043a \u0443\u0447\u0435\u0441\u0442\u044c \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e (sp. z o.o.) \u0432 \u041f\u043e\u043b\u044c\u0448\u0435\" \/>\n\t\t<meta property=\"og:description\" content=\"\u0417\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d \u043e\u0442 PCC, \u043d\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u0443\u0447\u0435\u0442\u0430 WHT, \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043e\u0432 \u0438 \u0422\u0426. \u0421\u0445\u0435\u043c\u0430 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a, \u0441\u0440\u043e\u043a\u0438, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0438 \u043e\u0448\u0438\u0431\u043a\u0438.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/progressholding.pl\/ru\/kak-uches-zaem-ot-uchastnyka-v-ooo-sp-z-o-o-v-polshe\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2025-11-09T12:54:47+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2025-11-12T13:05:27+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"\u041a\u0430\u043a \u0443\u0447\u0435\u0441\u0442\u044c \u0437\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e (sp. z o.o.) \u0432 \u041f\u043e\u043b\u044c\u0448\u0435\" \/>\n\t\t<meta name=\"twitter:description\" content=\"\u0417\u0430\u0435\u043c \u043e\u0442 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0432 \u041e\u041e\u041e 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