{"id":655636,"date":"2026-02-23T09:54:15","date_gmt":"2026-02-23T07:54:15","guid":{"rendered":"https:\/\/phm.gov.ua\/?p=655636"},"modified":"2026-02-23T09:54:15","modified_gmt":"2026-02-23T07:54:15","slug":"%d1%96%d0%b7-2-%d0%b1%d0%b5%d1%80%d0%b5%d0%b7%d0%bd%d1%8f-%d0%bc%d0%b0%d0%b3%d0%b0%d0%b7%d0%b8%d0%bd%d0%b8-%d1%82%d0%b0-%d0%ba%d0%b0%d1%84%d0%b5-%d0%bd%d0%b5-%d0%bc%d0%be%d0%b6%d1%83%d1%82%d1%8c","status":"publish","type":"post","link":"https:\/\/phm.gov.ua\/?p=655636","title":{"rendered":"\u0406\u0437 2 \u0431\u0435\u0440\u0435\u0437\u043d\u044f \u043c\u0430\u0433\u0430\u0437\u0438\u043d\u0438 \u0442\u0430 \u043a\u0430\u0444\u0435 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u0440\u0438\u0439\u043c\u0430\u0442\u0438 \u044f\u043a \u043e\u043f\u043b\u0430\u0442\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u043d \u2013 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u041d\u0411\u0423"},"content":{"rendered":"<p align=\"justify\">\u041d\u0430\u0446\u0431\u0430\u043d\u043a \u0443\u0445\u0432\u0430\u043b\u0438\u0432 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u0437\u0430 \u044f\u043a\u0438\u043c \u0432\u0436\u0435 \u0437 2 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 \u043d\u043e\u043c\u0456\u043d\u0430\u043b\u0430\u043c\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u0438\u0432\u0435\u043d\u044c \u0437\u0440\u0430\u0437\u043a\u0456\u0432 2003-2007 \u0440\u043e\u043a\u0456\u0432 \u0437\u0430\u043c\u0456\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u043e\u0431\u0456\u0433\u043e\u0432\u0456 \u043c\u043e\u043d\u0435\u0442\u0438. \u0406\u0437 \u0446\u0456\u0454\u0457 \u0434\u0430\u0442\u0438&nbsp;<b>\u0446\u0456 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 \u043f\u0435\u0440\u0435\u0441\u0442\u0430\u043d\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u0437\u0430\u0441\u043e\u0431\u0430\u043c\u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0443 \u0442\u0430 \u0431\u0443\u0434\u0443\u0442\u044c \u0432\u0438\u043b\u0443\u0447\u0435\u043d\u0456 \u0437 \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u0432\u043e\u0433\u043e \u043e\u0431\u0456\u0433\u0443<\/b>. \u0407\u0445 \u043d\u0435 \u043c\u043e\u0436\u043d\u0430 \u0431\u0443\u0434\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u043f\u0440\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u044e, \u0430 \u0432\u0441\u0456 \u0442\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0456 \u043c\u0435\u0440\u0435\u0436\u0456, \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0441\u0444\u0435\u0440\u0438 \u043f\u043e\u0441\u043b\u0443\u0433, \u0431\u0430\u043d\u043a\u0438 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438&nbsp;<b>\u043d\u0435 \u043f\u0440\u0438\u0439\u043c\u0430\u0442\u0438\u043c\u0443\u0442\u044c \u0457\u0445 \u0434\u043b\u044f \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437\u0430 \u0442\u043e\u0432\u0430\u0440\u0438, \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0456 \u043f\u043b\u0430\u0442\u0456\u0436\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439<\/b>.<\/p>\n<p align=\"justify\"><img loading=\"lazy\" class=\"alignnone size-large wp-image-655649\" src=\"https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-1024x559.png\" alt=\"\" width=\"730\" height=\"399\" srcset=\"https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-1024x559.png 1024w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-300x164.png 300w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-768x419.png 768w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-1536x838.png 1536w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-2048x1117.png 2048w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-343x187.png 343w, https:\/\/phm.gov.ua\/wp-content\/uploads\/2026\/02\/Gemini_Generated_Image_4k9wbm4k9wbm4k9w-100x56.png 100w\" sizes=\"(max-width: 730px) 100vw, 730px\" \/><\/p>\n<p align=\"justify\">\u0413\u0440\u043e\u043c\u0430\u0434\u044f\u043d\u0438 \u0437\u043c\u043e\u0436\u0443\u0442\u044c \u043e\u0431\u043c\u0456\u043d\u044f\u0442\u0438 \u043d\u0430\u044f\u0432\u043d\u0456 \u0432 \u043d\u0438\u0445 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 \u043d\u043e\u043c\u0456\u043d\u0430\u043b\u0430\u043c\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u0438\u0432\u0435\u043d\u044c \u043d\u0430 \u043e\u0431\u0456\u0433\u043e\u0432\u0456 \u043c\u043e\u043d\u0435\u0442\u0438 \u0442\u0430 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 \u0432\u0441\u0456\u0445 \u043d\u043e\u043c\u0456\u043d\u0430\u043b\u0456\u0432, \u0449\u043e \u043f\u0435\u0440\u0435\u0431\u0443\u0432\u0430\u044e\u0442\u044c \u0432 \u043e\u0431\u0456\u0433\u0443, \u0431\u0435\u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u044c \u0442\u0430 \u0431\u0435\u0437 \u0441\u0442\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u043f\u043b\u0430\u0442\u0438 \u0437\u0430 \u0442\u0430\u043a\u0438\u0439 \u043e\u0431\u043c\u0456\u043d:<\/p>\n<ul>\n<li>\n<p align=\"justify\">\u0432 \u0443\u0441\u0456\u0445 \u0432\u0456\u0434\u0434\u0456\u043b\u0435\u043d\u043d\u044f\u0445 \u0431\u0430\u043d\u043a\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 &#8211; \u0443\u043f\u0440\u043e\u0434\u043e\u0432\u0436 \u0440\u043e\u043a\u0443 \u0437 \u0434\u0430\u0442\u0438 \u0432\u0438\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0457\u0445 \u0437 \u043e\u0431\u0456\u0433\u0443, \u0434\u043e 26 \u043b\u044e\u0442\u043e\u0433\u043e 2027 \u0440\u043e\u043a\u0443 \u0432\u043a\u043b\u044e\u0447\u043d\u043e;<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">\u0432 \u0443\u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u0438\u0445 \u0431\u0430\u043d\u043a\u0430\u0445 (\u0410\u0422 &#8220;\u041e\u0449\u0430\u0434\u0431\u0430\u043d\u043a&#8221;, \u0410\u0422 \u041a\u0411 &#8220;\u041f\u0440\u0438\u0432\u0430\u0442\u0411\u0430\u043d\u043a&#8221;, \u0410\u0422 &#8220;\u0420\u0430\u0439\u0444\u0444\u0430\u0439\u0437\u0435\u043d \u0411\u0430\u043d\u043a&#8221;, \u0410\u0422 &#8220;\u041f\u0423\u041c\u0411&#8221;) &#8211; \u0443\u043f\u0440\u043e\u0434\u043e\u0432\u0436 \u0442\u0440\u044c\u043e\u0445 \u0440\u043e\u043a\u0456\u0432 \u0437 \u0434\u0430\u0442\u0438 \u0432\u0438\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0457\u0445 \u0437 \u043e\u0431\u0456\u0433\u0443, \u0434\u043e 28 \u043b\u044e\u0442\u043e\u0433\u043e 2029 \u0440\u043e\u043a\u0443 \u0432\u043a\u043b\u044e\u0447\u043d\u043e;<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<p align=\"justify\">\u0443 \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0431\u0430\u043d\u043a\u0443 &#8211; \u043d\u0430\u0440\u0430\u0437\u0456 \u0431\u0435\u0437\u0441\u0442\u0440\u043e\u043a\u043e\u0432\u043e.<\/p>\n<\/li>\n<\/ul>\n<p align=\"justify\">\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u043d\u043e\u0440\u043c\u0438 \u043c\u0456\u0441\u0442\u0438\u0442\u044c&nbsp;<a href=\"https:\/\/ips.ligazakon.net\/document\/PB26025?utm_source=buh.ligazakon.net&amp;utm_medium=news&amp;utm_content=cons12\" target=\"_blank\" rel=\"noopener\">\u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0430 \u041f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0430\u043d\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 17 \u043b\u044e\u0442\u043e\u0433\u043e 2026 \u0440\u043e\u043a\u0443 \u2116 14 \u201c\u041f\u0440\u043e \u0432\u0438\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0437 \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u0432\u043e\u0433\u043e \u043e\u0431\u0456\u0433\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442 \u043d\u043e\u043c\u0456\u043d\u0430\u043b\u0430\u043c\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u0438\u0432\u0435\u043d\u044c \u0437\u0440\u0430\u0437\u043a\u0456\u0432 2003-2007 \u0440\u043e\u043a\u0456\u0432 \u0442\u0430 \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0437\u043c\u0456\u043d \u0434\u043e \u0434\u0435\u044f\u043a\u0438\u0445 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0438\u0445 \u0430\u043a\u0442\u0456\u0432 \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0430\u043d\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0437 \u043f\u0438\u0442\u0430\u043d\u044c \u0432\u0438\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0437 \u043e\u0431\u0456\u0433\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u201d.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u0446\u0431\u0430\u043d\u043a \u0443\u0445\u0432\u0430\u043b\u0438\u0432 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u0437\u0430 \u044f\u043a\u0438\u043c \u0432\u0436\u0435 \u0437 2 \u0431\u0435\u0440\u0435\u0437\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 \u043d\u043e\u043c\u0456\u043d\u0430\u043b\u0430\u043c\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u0438\u0432\u0435\u043d\u044c \u0437\u0440\u0430\u0437\u043a\u0456\u0432 2003-2007 \u0440\u043e\u043a\u0456\u0432 \u0437\u0430\u043c\u0456\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u043e\u0431\u0456\u0433\u043e\u0432\u0456 \u043c\u043e\u043d\u0435\u0442\u0438. \u0406\u0437 \u0446\u0456\u0454\u0457 \u0434\u0430\u0442\u0438&nbsp;\u0446\u0456&hellip;<\/p>\n","protected":false},"author":5,"featured_media":655649,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0406\u0437 2 \u0431\u0435\u0440\u0435\u0437\u043d\u044f \u043c\u0430\u0433\u0430\u0437\u0438\u043d\u0438 \u0442\u0430 \u043a\u0430\u0444\u0435 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u0440\u0438\u0439\u043c\u0430\u0442\u0438 \u044f\u043a \u043e\u043f\u043b\u0430\u0442\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u043d \u2013 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u041d\u0411\u0423 - \u041f\u0435\u0440\u0435\u044f\u0441\u043b\u0430\u0432\u0441\u044c\u043a\u0430 \u043c\u0456\u0441\u044c\u043a\u0430 \u0440\u0430\u0434\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phm.gov.ua\/?p=655636\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0406\u0437 2 \u0431\u0435\u0440\u0435\u0437\u043d\u044f \u043c\u0430\u0433\u0430\u0437\u0438\u043d\u0438 \u0442\u0430 \u043a\u0430\u0444\u0435 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u0440\u0438\u0439\u043c\u0430\u0442\u0438 \u044f\u043a \u043e\u043f\u043b\u0430\u0442\u0443 \u0431\u0430\u043d\u043a\u043d\u043e\u0442\u0438 1, 2, 5 \u0442\u0430 10 \u0433\u0440\u043d \u2013 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u041d\u0411\u0423 - 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