, (. 1 . 1041 ). (. 2 . 2 . 11, . . 19, 83 ). , , - (. . 23, 80 ).
, , . . 25 ( 22.12.2006 N 03-11-05/282, 19.07.2006 N 03-11-04/2/145, . 14.02.2006 N 18-11/3/11634).
!
. , .
. , (. 22.12.2006 N 03-11-05/282, 19.07.2006 N 03-11-04/2/145). ( ), .
, . . 174.1 .
. 17.2.3 " ".
, .
(. 1 . 278 ).
, , . 25 " " .
. 346.16 .
, "", , . . .
. 1 . 1 . 263 . , , . 346.16 .
, , , (. 3 . 278 ):
- () ( ) , ;
- 15- , () , .
. (. 4 . 278 ).