, , . "", , - (. 1 . 346.18, . 3 . 346.21 ).
" ", . , (. 5 . 1, . 2 . 346.16, . 5 . 1 . 254 ). ( 05.12.2006 N 02-6-10/216@, . 15.01.2007 N 18-08/3/02040@).
, , . 8 . 1 . 346.16 .
"", , . "" - (. 1 . 2 . 346.17 ). , .
, , . 3.6 ", " " . 4.2.2 " ".
5 . I " " . , , .
, "", . 10.2 " 1 2009 .".
. I . . 10.2.3.3.2 " I".
.
, (. 2 9/99, . . 2, 16 10/99). , , 76 " " 60 " ". 60 " " 51 " " ( ).