<TITLE>5009/76/12</TITLE>
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<P class="ps10"><FONT class="fs87"> &nbsp;íîìåð ïðîâàäæåííÿ ñïðàâè &nbsp;23/93/12</FONT></P>
<P class="ps6"><FONT class="fs89"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs37">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs36">Çàïîð³çüêî¿ îáëàñò³</FONT></P>
<P class="ps2"><FONT class="fs35">ÓÕÂÀËÀ</FONT></P>
<P class="ps6"><FONT class="fs33"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs42"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;05.11.12 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ &nbsp;5009/76/12</FONT></P>
<P class="ps3">Ãîñïîäàðñüêèé ñóä ó ñêëàä³ ñóää³ Øåâ÷åíêî Òåòÿíè Ìèêîëà¿âíè, </P>
<P class="ps3">ïðåäñòàâíèêè ñòîð³í òà ³íøèõ ó÷àñíèê³â ïðîöåñó íå çÿâèëèñü;</P>
<P class="ps3">ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè ¹ 5009/76/12</P>
<P class="ps3">ïðî áàíêðóòñòâî,</P>
<P class="ps3">ë³êâ³äàòîð ÒÎÂ «Îðãðàô ²Ò»,</P>
<P class="ps7">ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 20.02.2012 ð. ó ñïðàâ³ ¹ 5009/76/12 (ñóääÿ Þëäàøåâ Î.Î.) çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ ÒÎÂ «Áóä³âåëüíà êîìïàí³ÿ ÀÐÒ Ãðóï», þðèäè÷íó îñîáó ÒÎÂ «Áóä³âåëüíà êîìïàí³ÿ ÀÐÒ Ãðóï», ë³êâ³äîâàíî, ïðîâàäæåííÿ ó ñïðàâ³ ïðèïèíåíî.</P>
<P class="ps3">Ïîñòàíîâîþ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð. ó ñïðàâ³ ¹ 5009/76/12 óõâàëó ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ â³ä 20.02.2012 ð. ïðî çàòâåðäæåííÿ çâ³òó ë³êâ³äàòîðà òà ë³êâ³äàö³éíîãî áàëàíñó òà ïðèïèíåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ¹ 5009/76/12 ïðî áàíêðóòñòâî ñêàñîâàíî, ñïðàâó íàïðàâëåíî äëÿ ðîçãëÿäó äî ãîñïîäàðñüêîãî ñóäó Çàïîð³çüêî¿ îáëàñò³ íà ñòàä³þ ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps3">Â ïîðÿäêó ñò. 2<FONT class="fs83">1</FONT> ÃÏÊ Óêðà¿íè ñïðàâó ¹ 5009/76/12 ïåðåäàíî ñóää³ Øåâ÷åíêî Ò.Ì.</P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 12.10.2012 ð. ñïðàâó ïðèéíÿòî äî ñâîãî ïðîâàäæåííÿ íà ñòàä³¿ ë³êâ³äàö³éíî¿ ïðîöåäóðè, ïðèñâîºíî ñïðàâ³ íîìåð ïðîâàäæåííÿ 23/93/12, çàñ³äàííÿ ñóäó ïðèçíà÷èòè íà<FONT class="fs41"> </FONT>05.11.2012 ð.</P>
<P class="ps3">Ïðåäñòàâíèêè ë³êâ³äàòîðà òà ³íøèõ ó÷àñíèê³â ïðîöåñó â ñóäîâå çàñ³äàííÿ 05.11.2012 ð. íå çÿâèëèñü.</P>
<P class="ps3">Îñê³ëüêè ñïðàâà ïåðåäàíà äëÿ ðîçãëÿäó íà ñòàä³¿ ë³êâ³äàö³éíî¿ ïðîöåäóðè, ñóä ââàæàº çà íåîáõ³äíå çîáîâÿçàòè ë³êâ³äàòîðà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó, ç âðàõóâàííÿì âèñíîâê³â àïåëÿö³éíî¿ ³íñòàíö³¿, âèêëàäåíèõ â ïîñòàíîâ³ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð. ó ñïðàâ³ ¹ 5009/76/12.</P>
<P class="ps3">Êð³ì òîãî, ùîäî ïðîâåäåííÿ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ï³äïðèºìñòâà-áàíêðóòà ñóä çàçíà÷àº íàñòóïíå.</P>
<P class="ps5">Çã³äíî ³ç ï. 78.1.7 ñò. 78 Ïîäàòêîâîãî êîäåêñó äîêóìåíòàëüíà ïîçàïëàíîâà ïåðåâ³ðêà çä³éñíþºòüñÿ çà íàÿâíîñò³ õî÷à á îäí³º¿ ç òàêèõ îáñòàâèí: &lt;&gt; ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â.</P>
<P class="ps5">Â³äïîâ³äíî äî ï. 82.2 ñò. 82 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè òðèâàë³ñòü ïåðåâ³ðîê, âèçíà÷åíèõ ó ñòàòò³ 78 öüîãî Êîäåêñó (êð³ì ïåðåâ³ðîê, ùî ïðîâîäÿòüñÿ çà íàÿâíîñò³ îáñòàâèí, âèçíà÷åíèõ ó ï³äïóíêò³ 78.1.8 ïóíêòó 78.1 ñòàòò³ 78 öüîãî Êîäåêñó, òðèâàë³ñòü ÿêèõ âñòàíîâëåíà ó ñòàòò³ 200 öüîãî Êîäåêñó), íå ïîâèííà ïåðåâèùóâàòè 15 ðîáî÷èõ äí³â äëÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â, ùîäî ñóá'ºêò³â ìàëîãî ï³äïðèºìíèöòâà - 5 ðîáî÷èõ äí³â, ³íøèõ ïëàòíèê³â ïîäàòê³â - 10 ðîáî÷èõ äí³â. Ïðîäîâæåííÿ ñòðîê³â ïðîâåäåííÿ ïåðåâ³ðîê, âèçíà÷åíèõ ó ñòàòò³ 78 öüîãî Êîäåêñó, ìîæëèâå çà ð³øåííÿì êåð³âíèêà îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íå á³ëüø ÿê íà 10 ðîáî÷èõ äí³â äëÿ âåëèêèõ ïëàòíèê³â ïîäàòê³â, ùîäî ñóá'ºêò³â ìàëîãî ï³äïðèºìíèöòâà - íå á³ëüø ÿê íà 2 ðîáî÷èõ äí³, ³íøèõ ïëàòíèê³â ïîäàòê³â - íå á³ëüø ÿê íà 5 ðîáî÷èõ äí³â.</P>
<P class="ps5">Ïóíêòîì 11.2 Ïîðÿäêó îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹ 1588 â³ä 09.12.2011 ð., ó çâ'ÿçêó ç ïðèïèíåííÿì ïëàòíèêà ïîäàòê³â îðãàíè äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ðîçïî÷èíàþòü òà ïðîâîäÿòü ïðîöåäóðè, ïåðåäáà÷åí³ öèì ðîçä³ëîì, ó ðàç³ îäåðæàííÿ õî÷à á îäíîãî ç òàêèõ äîêóìåíò³â (â³äîìîñòåé): ñóäîâèõ ð³øåíü àáî â³äîìîñòåé ç ªäèíîãî äåðæàâíîãî ðåºñòðó, ³íøî¿ ³íôîðìàö³¿ ùîäî ïðèéíÿòòÿ ñóäîì ð³øåíü ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÷è âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â, ïîðóøåííÿ ñïðàâè àáî ïðèéíÿòòÿ ð³øåííÿ ñóäîì ïðî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, &lt;&gt;.</P>
<P class="ps5">Â³äïîâ³äíî äî ï. 11.3 Ïîðÿäêó îáë³êó ïëàòíèê³â ïîäàòê³â ³ çáîð³â, çàòâåðäæåíîãî íàêàçîì Ì³í³ñòåðñòâà ô³íàíñ³â Óêðà¿íè ¹ 1588 â³ä 09.12.2011 ð., ó ðàç³ &lt;&gt; ÿêùî ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî âèçíàííÿ áàíêðóòîì ïëàòíèêà ïîäàòê³â àáî ïîäàíî çàÿâó ïðî çíÿòòÿ ç îáë³êó ïëàòíèêà ïîäàòê³â, îðãàíîì äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðèéìàºòüñÿ ð³øåííÿ ïðî ïðîâåäåííÿ (íå ïðîâåäåííÿ çà ï³äñòàâàìè, âñòàíîâëåíèìè ï³äïóíêòàìè 11.3.2 òà 11.3.3 öüîãî ïóíêòó) äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³. Ïðèçíà÷àºòüñÿ òà ðîçïî÷èíàºòüñÿ ïåðåâ³ðêà ó òàê³ ñòðîêè:</P>
<P class="ps5">- ïðîòÿãîì äåñÿòè ðîáî÷èõ äí³â ç äàòè ïóáë³êàö³¿ ïîâ³äîìëåííÿ ïðî ð³øåííÿ çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó ùîäî ïðèïèíåííÿ þðèäè÷íî¿ îñîáè, ó ðàç³ ë³êâ³äàö³¿ þðèäè÷íî¿ îñîáè çà ð³øåííÿì çàñíîâíèê³â (ó÷àñíèê³â) þðèäè÷íî¿ îñîáè àáî óïîâíîâàæåíîãî íèìè îðãàíó;</P>
<P class="ps5">- ïðîòÿãîì ì³ñÿöÿ ï³ñëÿ îäåðæàííÿ òîãî äîêóìåíòà, ùî íàä³éøîâ äî îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïåðøèì, â ³íøèõ âèïàäêàõ.</P>
<P class="ps4">Ç óðàõóâàííÿì òîãî, ùî ïîäàòêîâèé îðãàí áóâ îá³çíàíèé ïðî ðîçãëÿä äàíî¿ ñïðàâè, îñê³ëüêè óõâàëà ñóäó ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ â³ä 05.01.2012 ð. íàïðàâëÿëàñü ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà, ñóä íå âáà÷àº ïåðåøêîä ó ïðîâåäåíí³ ïîäàòêîâèì îðãàíîì ïåðåâ³ðêè ó âèçíà÷åíí³ çàêîíîäàâñòâîì òåðì³íè â ìåæàõ ñòðîê³â ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps4">Ñóä òàêîæ çàóâàæóº, ùî ïðîâåäåííÿ ë³êâ³äàòîðîì ë³êâ³äàö³éíî¿ ïðîöåäóðè íå îáìåæóº ïðàâà îðãàíó äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè íà ïðîâåäåííÿ äîêóìåíòàëüíî¿ ïîçàïëàíîâî¿ ïåðåâ³ðêè ïëàòíèêà ïîäàòê³â, ÿêèé ïåðåáóâàº íà îáë³êó â òàêîìó îðãàí³, òà çà ðåçóëüòàòàìè ïðîâåäåííÿ òàêî¿ ïåðåâ³ðêè çàÿâèòè âèìîãè äî áîðæíèêà ó â³äïîâ³äíîñò³ äî ïðèïèñ³â ñò. 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì».</P>
<P class="ps3">Êåðóþ÷èñü ñò.ñò. 5, 22-25, 32, 52 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñò.ñò. 4<FONT class="fs82">1</FONT>, 4<FONT class="fs81">5</FONT>, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</P>
<P class="ps7"><FONT class="fs40">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps0">Çîáîâÿçàòè ë³êâ³äàòîðà çä³éñíèòè ë³êâ³äàö³éíó ïðîöåäóðó çã³äíî ³ç Çàêîíîì Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ç âðàõóâàííÿì âèñíîâê³â, âèêëàäåíèõ â ïîñòàíîâ³ Äîíåöüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 19.09.2012 ð.; çà ðåçóëüòàòàìè ïðîâåäåíî¿ ðîáîòè ïîäàòè äî ãîñïîäàðñüêîãî ñóäó çâ³ò ïðî ñâîþ ä³ÿëüí³ñòü òà ë³êâ³äàö³éíèé áàëàíñ äëÿ çàòâåðäæåííÿ.</P>
<P class="ps5">Çàâ³ðåí³ ïðèì³ðíèêè óõâàëè íàä³ñëàòè: êðåäèòîðó (ë³êâ³äàòîðó), áàíêðóòó, çàñòóïíèêó ïðîêóðîðà Çàïîð³çüêî¿ îáëàñò³, ÄÏ² ó Ïå÷åðñüêîìó ðàéîí³ ì. Êèºâà, ÓÏÔÓ â Æîâòíåâîìó ðàéîí³ ì. Çàïîð³ææÿ.</P>
<P class="ps2"><FONT class="fs39">Ñóääÿ                                                                      Ò.Ì. Øåâ÷åíêî</FONT></P>