<TITLE>911/1960/16</TITLE>
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<P class="ps18"><FONT class="fs208"> </FONT><FONT class="fs206"><IMG src="herb.gif" height=58 width=44></FONT></P>
<P class="ps13"><FONT class="fs106">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ</FONT></P>
<P class="ps13"><FONT class="fs110">Êè¿âñüêî¿ îáëàñò³</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<P class="ps11"><FONT class="fs112"> &nbsp;</FONT></P>
<P class="ps12"><FONT class="fs108">Ó Õ Â À Ë À</FONT></P>
<P class="ps12">"16" ëèñòîïàäà 2016 ð.<FONT class="fs131">                                                             &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 911/1960/16 &nbsp;</FONT></P>
<P class="ps4"><FONT class="fs130">çà çàÿâîþ           </FONT>Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ÐÑÒ, ì. Á³ëà Öåðêâà</P>
<P class="ps4"><FONT class="fs129">áîðæíèêà</FONT>           ì. Á³ëà Öåðêâà (êîä ªÄÐÏÎ Óêðà¿íè 31752910)</P>
<P><FONT class="fs128">ïðî</FONT>                     áàíêðóòñòâî</P>
<P><FONT class="fs127">                                                                                                              Ñóääÿ Ëîïàò³í À.Â.</FONT></P>
<P><FONT class="fs126">çà ó÷àñòþ ïðåäñòàâíèê³â çã³äíî ç ïðîòîêîëîì ñóäîâîãî çàñ³äàííÿ.</FONT></P>
<P class="ps14"><FONT class="fs125">Îáñòàâèíè ñïðàâè:</FONT></P>
<P class="ps5">Ãîëîâà ë³êâ³äàö³éíî¿ êîì³ñ³¿ Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ ÐÑÒ çâåðíóâñÿ äî ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî, ó çâÿçêó ç â³äñóòí³ñòþ àêòèâ³â ó áîðæíèêà äëÿ çàäîâîëåííÿ êðåäèòîðñüêî¿ çàáîðãîâàíîñò³, ó ïîðÿäêó ñòàòò³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì.</P>
<P class="ps5">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 21.06.2016 ð. ïðèéíÿòî çàÿâó ïðî áàíêðóòñòâî ÒÎÂ ÐÑÒ äî ðîçãëÿäó, ðîçãëÿä çàÿâè ó ï³äãîòîâ÷îìó çàñ³äàíí³ ïðèçíà÷åíî íà &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;06.07.2016 ð.</P>
<P class="ps5">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 06.07.2016 ð. ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ÒÎÂ ÐÑÒ, ââåäåíî ìîðàòîð³é íà çàäîâîëåííÿ âèìîã êðåäèòîð³â, ðîçãëÿä ñïðàâè ïðèçíà÷åíî íà 20.07.2016 ð.</P>
<P class="ps5">14.07.2016 ð. ÷åðåç êàíöåëÿð³þ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ ãîëîâîþ ë³êâ³äàö³éíî¿ êîì³ñ³¿ ÒÎÂ ÐÑÒ áóëî ïîäàíî êëîïîòàííÿ, ÿêèì îñòàíí³é ïðîñèòü äîëó÷èòè äî ìàòåð³àë³â ñïðàâè êâèòàíö³þ ïðî ñïëàòó ñóäîâîãî çáîðó òà êëîïîòàííÿ ùîäî êàíäèäàòóðè ë³êâ³äàòîðà.</P>
<P class="ps5">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 20.07.2016 ð. ó çâÿçêó ç íåÿâêîþ ïðåäñòàâíèê³â ó÷àñíèê³â ñóäîâîãî ïðîöåñó, ðîçãëÿä ñïðàâè â³äêëàäåíî íà 14.09.2016 ð.</P>
<P class="ps6">Ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 14.09.2016 ð. âèçíàíî áàíêðóòîì &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÒÎÂ ÐÑÒ òà â³äêðèòî éîãî ë³êâ³äàö³éíó ïðîöåäóðó, ë³êâ³äàòîðîì áàíêðóòà ïðèçíà÷åíî<FONT class="fs124"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>Í³êîëàäçå Òîíð³êå, çîáîâ'ÿçàíî ë³êâ³äàòîðà áàíêðóòà ïðîòÿãîì äâîõ òèæí³â ïî çàê³í÷åííþ âñòàíîâëåíîãî ÷àñòèíîþ òðåòüîþ ñò. 95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ñòðîêó ïîäàòè íà çàòâåðäæåííÿ äî ñóäó ðåºñòð âèìîã êðåäèòîð³â áàíêðóòà, à çà ðåçóëüòàòàìè ðîáîòè ë³êâ³äàòîðà  çâ³ò òà ë³êâ³äàö³éíèé áàëàíñ.</P>
<P class="ps8">17.10.2016 ð. ë³êâ³äàòîðîì áàíêðóòà ÷åðåç êàíöåëÿð³þ ñóäó ïîäàíî íà çàòâåðäæåííÿ ðåºñòð âèìîã êðåäèòîð³â, çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ áàíêðóòà.</P>
<P class="ps8">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 17.10.2016 ð. ðîçãëÿä ðåºñòðó âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ, ðîçãëÿä çâ³òó ë³êâ³äàòîðà òà ë³êâ³äàö³éíîãî áàëàíñó áàíêðóòà ïðèçíà÷åíî íà 07.12.2016 ð., ë³êâ³äàòîðà áàíêðóòà çîáîâÿçàíî ïîäàòè äîêóìåíòè.</P>
<P class="ps8">19.10.2016 ð. íà àäðåñó ñóäó â³ä ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà íàä³éøëà êðåäèòîðñüêà çàÿâà íà ñóìó 684077,01 ãðí.</P>
<P class="ps8">27.10.2016 ð. íà àäðåñó ãîñïîäàðñüêîãî ñóäó â³ä ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Êèºâà íàä³éøëè äîêàçè ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ êðåäèòîðñüêî¿ çàÿâè äî ñóäó.</P>
<P class="ps6">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 27.10.2016 ð. ðîçãëÿä êðåäèòîðñüêèõ âèìîã ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà ïðèçíà÷åíî íà 16.11.2016 ð., çîáîâÿçàíî ë³êâ³äàòîðà áàíêðóòà<FONT class="fs123"> </FONT>ïîäàòè ïèñüìîâ³ ïîÿñíåííÿ çà ðåçóëüòàòàìè ðîçãëÿäó ãðîøîâèõ âèìîã &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà; çîáîâÿçàíî ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÃÓ ÄÔÑÓ ì. Êèºâà<FONT class="fs122"> </FONT>ïîäàòè äî ñóäó ïèñüìîâ³ ïîÿñíåííÿ ùîäî ñóìè ïîäàòêîâî¿ çàáîðãîâàíîñò³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÒÎÂ ÐÑÒ, ÿêà âèíèêëà <FONT class="fs141">äî 14.09.2016 ð.</FONT>, òîáòî äî âèçíàííÿ ÒÎÂ ÐÑÒ áàíêðóòîì, ç óðàõóâàííÿì ïðèïèñ³â ïóíêòó 3 ÷àñòèíè ïåðøî¿ ñòàòò³ 38 Çàêîíó Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, à ñàìå: çàãàëüíèé ðîçì³ð, ç ÷îãî ñêëàäàºòüñÿ (îñíîâíèé ïëàò³æ, ïåíÿ, øòðàô) òà äîêàçè, ÿê³ ï³äòâåðäæóþòü ¿¿ íàÿâí³ñòü.</P>
<P class="ps6">15.11.2016 ð. ë³êâ³äàòîðîì áàíêðóòà ÷åðåç êàíöåëÿð³þ ñóäó ïîäàíî äîäàòêîâèé çâ³ò ë³êâ³äàòîðà áàíêðóòà òà ðåºñòð âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ.</P>
<P class="ps6">Â ñóäîâîìó çàñ³äàíí³, ðîçãëÿíóâøè ìàòåð³àëè äàíî¿ ñïðàâè, âñòàíîâëåíî íàñòóïíå:</P>
<P class="ps6">Ó àáç. 5 ï. 36.7 ðîç'ÿñíåíü, íàäàíèõ Âèùèì ãîñïîäàðñüêèì ñóäîì Óêðà¿íè ó ²íôîðìàö³éíîìó ëèñò³ "Ïðî Çàêîí Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" (ó ðåäàêö³¿ Çàêîíó Óêðà¿íè â³ä 22.12.2011 N 4212-VI)" â³ä 28.03.2013 N 01-06/606/2013, âêàçàíî, ùî <FONT class="fs140">ðîçãëÿä ãðîøîâèõ âèìîã êðåäèòîð³â â ë³êâ³äàö³éí³é ïðîöåäóð³, â³äêðèò³é çà </FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs139">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ñò. 95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, &nbsp;çä³éñíþºòüñÿ ãîñïîäàðñüêèì ñóäîì â òîìó æ ïîðÿäêó, ùî ³ ãðîøîâèõ âèìîã, çàÿâëåíèõ íà ï³äñòàâ³ ñòàòò³ 23 Çàêîíó. Çà ðåçóëüòàòàìè ðîçãëÿäó ãðîøîâèõ âèìîã êðåäèòîð³â ãîñïîäàðñüêèì ñóäîì çàòâåðäæóºòüñÿ ðåºñòð âèìîã êðåäèòîð³â.</FONT></P>
<P class="ps6">Â³äïîâ³äíî äî ÷àñòèíè ïåðøî¿ ñò. 23 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì êîíêóðñí³ êðåäèòîðè çà âèìîãàìè, ÿê³ âèíèêëè äî äíÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, çîáîâ'ÿçàí³ ïîäàòè äî ãîñïîäàðñüêîãî ñóäó ïèñüìîâ³ çàÿâè ç âèìîãàìè äî áîðæíèêà, à òàêîæ äîêóìåíòè, ùî ¿õ ï³äòâåðäæóþòü, ïðîòÿãîì òðèäöÿòè äí³â â³ä äíÿ îô³ö³éíîãî îïðèëþäíåííÿ îãîëîøåííÿ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî. Â³äë³ê ñòðîêó íà çàÿâëåííÿ ãðîøîâèõ âèìîã êðåäèòîð³â äî áîðæíèêà ïî÷èíàºòüñÿ ç äíÿ îô³ö³éíîãî îïðèëþäíåííÿ îãîëîøåííÿ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî. Çàçíà÷åíèé ñòðîê º ãðàíè÷íèì ³ ïîíîâëåííþ íå ï³äëÿãàº.</P>
<P class="ps6">Çã³äíî ç ÷àñòèíîþ ÷åòâåðòîþ ñò. 23 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ãîñïîäàðñüêèé ñóä çîáîâ'ÿçàíèé ïðèéíÿòè çàÿâó êðåäèòîðà, ïîäàíó ç äîòðèìàííÿì âèìîã öüîãî Çàêîíó òà Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ïðî ùî âèíîñèòüñÿ óõâàëà, â ÿê³é çàçíà÷àºòüñÿ äàòà ðîçãëÿäó çàÿâè.</P>
<P class="ps6">Ðàçîì ç òèì, â³äïîâ³äíî äî ÷àñòèíè òðåòüî¿ ñò. 95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì <FONT class="fs138">êðåäèòîðè ìàþòü ïðàâî çàÿâèòè ñâî¿ âèìîãè äî áîðæíèêà, ÿêèé ë³êâ³äóºòüñÿ, ó ì³ñÿ÷íèé ñòðîê ç äíÿ îô³ö³éíîãî îïðèëþäíåííÿ ïîâ³äîìëåííÿ ïðî âèçíàííÿ áîðæíèêà, ÿêèé ë³êâ³äóºòüñÿ, áàíêðóòîì, íà îô³ö³éíîìó âåá-ñàéò³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â ìåðåæ³ ²íòåðíåò. Çàçíà÷åíèé ñòðîê º ãðàíè÷íèì ³ ïîíîâëåííþ íå ï³äëÿãàº. Îñîáè, âèìîãè ÿêèõ çàÿâëåí³ ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿õ ïîäàííÿ, àáî íå çàÿâëåí³ âçàãàë³, íå º êîíêóðñíèìè êðåäèòîðàìè, à ¿õ âèìîãè ïîãàøàþòüñÿ â øîñòó ÷åðãó.</FONT></P>
<P class="ps6">Ïðîòÿãîì âñòàíîâëåíîãî ÷àñòèíîþ òðåòüîþ ñò. 95 Çàêîíó Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì ì³ñÿ÷íîãî ñòðîêó äî ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ ç ãðîøîâèìè âèìîãàìè äî áàíêðóòà çâåðíóëàñü ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà íà ñóìó 684077,01 ãðí.</P>
<P class="ps6">Ðîçãëÿíóâøè âêàçàí³ âèùå êðåäèòîðñüê³ âèìîãè, ñóäîì âñòàíîâëåíî íàñòóïíå:</P>
<P class="ps8">Â îá´ðóíòóâàííÿ ãðîøîâ³ âèìîã ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà íà ñóìó 684077,01 ãðí., ïîäàòêîâèì îðãàíîì ïîäàíî îáë³êîâ³ êàðòêè ïëàòíèêà ïîäàòê³â, ïîäàòêîâ³ ïîâ³äîìëåííÿ-ð³øåííÿ òà ïîäàòêîâ³ äåêëàðàö³¿.</P>
<P class="ps8">Çã³äíî ç âêàçàíèìè äîêóìåíòàìè, ïîäàíèìè ïîäàòêîâîþ ³íñïåêö³ºþ íà ï³äòâåðäæåííÿ çàÿâëåíèõ âèìîã, ÷àñòèíà çàÿâëåíèõ ãðîøîâèõ âèìîã ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Êèºâà íà ñóìó 237202,19 ãðí. âèíèêëà ï³ñëÿ âèçíàííÿ ÒÎÂ ÐÑÒ áàíêðóòîì.</P>
<P class="ps8">Â³äïîâ³äíî äî ïðèïèñ³â ï. 3 ÷àñòèíè ïåðøî¿ ñòàòò³ 38 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" ç äíÿ ïðèéíÿòòÿ ãîñïîäàðñüêèì ñóäîì ïîñòàíîâè ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì ³ â³äêðèòòÿ ë³êâ³äàö³éíî¿ ïðîöåäóðè: ó áàíêðóòà íå âèíèêàº æîäíèõ äîäàòêîâèõ çîáîâ'ÿçàíü (ó òîìó ÷èñë³ ç³ ñïëàòè ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â)), êð³ì âèòðàò, áåçïîñåðåäíüî ïîâ'ÿçàíèõ ³ç çä³éñíåííÿì ë³êâ³äàö³éíî¿ ïðîöåäóðè.</P>
<P class="ps6">Âèõîäÿ÷è ç âèùåíàâåäåíîãî, ïîäàòêîâèì îðãàíîì áåçï³äñòàâíî íàðàõîâàíî çàáîðãîâàí³ñòü áàíêðóòà â ñóì³ 237202,19 ãðí. òà çàÿâëåíî¿ ¿¿ äî ñóäó, à òîìó ãðîøîâ³ âèìîãè &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;ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà â çàçíà÷åí³é ÷àñòèí³ ï³äëÿãàþòü â³äõèëåííþ.</P>
<P class="ps6">Â³äïîâ³äíî äî ïï.14.1.39 ï.14.1 ñò. 14 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè (íàäàë³ - ÏÊ Óêðà¿íè) ãðîøîâå çîáîâ'ÿçàííÿ ïëàòíèêà ïîäàòê³â - ñóìà êîøò³â, ÿêó ïëàòíèê ïîäàòê³â ïîâèíåí ñïëàòèòè äî â³äïîâ³äíîãî áþäæåòó ÿê ïîäàòêîâå çîáîâ'ÿçàííÿ òà/àáî øòðàôíó (ô³íàíñîâó) ñàíêö³þ, ùî ñïðàâëÿºòüñÿ ç ïëàòíèêà ïîäàòê³â ó çâ'ÿçêó ç ïîðóøåííÿì íèì âèìîã ïîäàòêîâîãî çàêîíîäàâñòâà òà ³íøîãî çàêîíîäàâñòâà, êîíòðîëü çà äîòðèìàííÿì ÿêîãî ïîêëàäåíî íà êîíòðîëþþ÷³ îðãàíè, à òàêîæ ñàíêö³¿ çà ïîðóøåííÿ çàêîíîäàâñòâà ó ñôåð³ çîâí³øíüîåêîíîì³÷íî¿ ä³ÿëüíîñò³.</P>
<P class="ps6">Çã³äíî ç ïï. 14.1.137 ï.14.1 ñò. 14 ÏÊ Óêðà¿íè îðãàí ñòÿãíåííÿ - äåðæàâíèé îðãàí, óïîâíîâàæåíèé çä³éñíþâàòè çàõîäè ùîäî çàáåçïå÷åííÿ ïîãàøåííÿ ïîäàòêîâîãî áîðãó â ìåæàõ ïîâíîâàæåíü, âñòàíîâëåíèõ öèì Êîäåêñîì òà ³íøèìè çàêîíàìè Óêðà¿íè.</P>
<P class="ps6">Ïîäàòêîâèé áîðã - ñóìà óçãîäæåíîãî ãðîøîâîãî çîáîâ'ÿçàííÿ (ç óðàõóâàííÿì øòðàôíèõ ñàíêö³é çà ¿õ íàÿâíîñò³), àëå íå ñïëà÷åíîãî ïëàòíèêîì ïîäàòê³â ó âñòàíîâëåíèé öèì êîäåêñîì ñòðîê, à òàêîæ ïåíÿ, íàðàõîâàíà íà ñóìó òàêîãî ãðîøîâîãî çîáîâ'ÿçàííÿ (ïï.14.1.175 ï.14.1 ñò.14 ÏÊ Óêðà¿íè).</P>
<P class="ps6">Ñòàòòåþ 15 ÏÊ Óêðà¿íè âñòàíîâëåíî, ùî ïëàòíèêàìè ïîäàòê³â âèçíàþòüñÿ ô³çè÷í³ îñîáè (ðåçèäåíòè ³ íåðåçèäåíòè Óêðà¿íè), þðèäè÷í³ îñîáè (ðåçèäåíòè ³ íåðåçèäåíòè Óêðà¿íè) òà ¿õ â³äîêðåìëåí³ ï³äðîçä³ëè, ÿê³ ìàþòü ïðàâî, îäåðæóþòü (ïåðåäàþòü) îá'ºêòè îïîäàòêóâàííÿ àáî ïðîâàäÿòü ä³ÿëüí³ñòü (îïåðàö³¿), ùî º îá'ºêòîì îïîäàòêóâàííÿ çã³äíî ç öèì Êîäåêñîì àáî ïîäàòêîâèìè çàêîíàìè, ³ íà ÿêèõ ïîêëàäåíî îáîâ'ÿçîê ³ç ñïëàòè ïîäàòê³â òà çáîð³â çã³äíî ç öèì Êîäåêñîì.</P>
<P class="ps6">Çã³äíî ïï.16.1.4 ï.16.4 ñò. 16 ÏÊ Óêðà¿íè, ïëàòíèê ïîäàòê³â çîáîâ'ÿçàíèé ñïëà÷óâàòè ïîäàòêè òà çáîðè â ñòðîêè òà ó ðîçì³ðàõ, âñòàíîâëåíèõ öèì êîäåêñîì òà çàêîíàìè ç ïèòàíü ìèòíî¿ ñïðàâè.</P>
<P class="ps6">Âèêîíàííÿì ïîäàòêîâîãî îáîâ'ÿçêó âèçíàºòüñÿ ñïëàòà â ïîâíîìó îáñÿç³ ïëàòíèêîì â³äïîâ³äíèõ ñóì ïîäàòêîâèõ çîáîâ'ÿçàíü ó âñòàíîâëåíèé ïîäàòêîâèì çàêîíîäàâñòâîì ñòðîê (38.1 ñò. 38 ÏÊ Óêðà¿íè).</P>
<P class="ps9">Íå ï³äëÿãàº îñêàðæåííþ ïîäàòêîâå çîáîâ'ÿçàííÿ, ñàìîñò³éíî âèçíà÷åíå ïëàòíèêîì ïîäàòê³â &nbsp;&nbsp;&nbsp;&nbsp;(ï. 56.11 ñò. 56 ÏÊ Óêðà¿íè).</P>
<P class="ps9">Â³äïîâ³äíî äî ï. 57.1. ñò. 57 ÏÊ Óêðà¿íè ïëàòíèê ïîäàòê³â çîáîâ'ÿçàíèé ñàìîñò³éíî ñïëàòèòè ñóìó ïîäàòêîâîãî çîáîâ'ÿçàííÿ, çàçíà÷åíó ó ïîäàí³é íèì ïîäàòêîâ³é äåêëàðàö³¿, ïðîòÿãîì &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10 êàëåíäàðíèõ äí³â, ùî íàñòàþòü çà îñòàíí³ì äíåì â³äïîâ³äíîãî ãðàíè÷íîãî ñòðîêó, ïåðåäáà÷åíîãî öèì Êîäåêñîì äëÿ ïîäàííÿ ïîäàòêîâî¿ äåêëàðàö³¿, êð³ì âèïàäê³â, âñòàíîâëåíèõ öèì Êîäåêñîì.</P>
<P class="ps9">Â³äïîâ³äíî äî ïðèïèñ³â ñòàòò³ 25 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì" íåóñòîéêà (øòðàô, ïåíÿ) âðàõîâóºòüñÿ â ðåºñòð³ âèìîã êðåäèòîð³â îêðåìî â³ä îñíîâíèõ çîáîâ'ÿçàíü ó øîñòó ÷åðãó òà ìîæå áóòè ïðåäìåòîì ìèðîâî¿ óãîäè. Ïîãàøåííÿ íåóñòîéêè (øòðàôó, ïåí³) ó ñïðàâ³ ïðî áàíêðóòñòâî ìîæëèâå ëèøå â ë³êâ³äàö³éí³é ïðîöåäóð³ ïðè ñïðîùåíîìó ïîðÿäêó ðîçãëÿäó ñïðàâè ïðî áàíêðóòñòâî.</P>
<P class="ps5">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, ðîçãëÿä ðåºñòðó âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ òà ðîçãëÿä çâ³òó ³ ë³êâ³äàö³éíîãî áàëàíñó áàíêðóòà ïðèçíà÷åíî íà <FONT class="fs137">07.12.2016 ð. îá 11:00-11:05 ãîä.</FONT></P>
<P class="ps5">Âðàõîâóþ÷è âèêëàäåíå, ñóä ââàæàº çà íåîáõ³äíå çîáîâÿçàòè ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà ïîäàòè äî ñóäó äî 07.12.2016 ð., ó ðàç³ íàÿâíîñò³, çàïåðå÷åííÿ íà çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ áàíêðóòà.</P>
<P class="ps5">Êð³ì òîãî, ñóä çîáîâÿçóº ë³êâ³äàòîðà áàíêðóòà íàïðàâèòè êðåäèòîðó  ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà äëÿ ïîãîäæåííÿ êîï³þ çâ³òó òà áàëàíñó áàíêðóòà, äîêàçè ïîäàòè äî ñóäó ó òåðì³í äî 07.12.2016 ð., à òàêîæ, ïîäàòè óòî÷íåíèé ðåºñòð âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ ç óðàõóâàííÿì âèçíàíî¿ äàíîþ óõâàëîþ ñóìè âèìîã ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ì. Êèºâà òà ÷åðãîâîñò³ ¿¿ çàäîâîëåííÿ, à âðàõîâóþ÷è íàÿâí³ñòü â ìàòåð³àëàõ ñïðàâè çàÿâè ïðî â³äøêîäóâàííÿ ñóäîâèõ âèòðàò, ïîäàòè äî ñóäó äîêàçè â³äøêîäóâàííÿ ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà âèòðàò, ïîíåñåíèõ íà ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ êðåäèòîðñüêî¿ çàÿâè. &nbsp;</P>
<P class="ps6">Çâàæàþ÷è íà âèùåâèêëàäåíå, êåðóþ÷èñü ñò.ñò. 25, 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè òà Çàêîíîì Óêðà¿íè Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì, ñóä</P>
<P class="ps0"><FONT class="fs121">óõâàëèâ:</FONT></P>
<P class="ps3">1.          Âèçíàòè êðåäèòîðîì ç ãðîøîâèìè âèìîãàìè äî áàíêðóòà ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà íà ñóìó 449630,82 ãðí.</P>
<P class="ps3">2.          Â ³íø³é ÷àñòèí³ ãðîøîâ³ âèìîãè ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà â³äõèëèòè.</P>
<P class="ps2">3.          <FONT class="fs120">Çîáîâÿçàòè ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà</FONT> ïîäàòè äî ñóäó äî ñóäîâîãî çàñ³äàííÿ ç ðîçãëÿäó ðåºñòðó âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ òà çâ³òó ë³êâ³äàòîðà, ë³êâ³äàö³éíîãî áàëàíñó áàíêðóòà, ÿêå â³äáóäåòüñÿ <FONT class="fs119">07.12.2016 ð. îá 11:00 ãîä. òà 11:05 ãîä.</FONT>, ó ðàç³ íàÿâíîñò³, çàïåðå÷åííÿ íà çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ áàíêðóòà.</P>
<P class="ps3">4.          <FONT class="fs118">Çîáîâÿçàòè ë³êâ³äàòîðà áàíêðóòà </FONT>íàïðàâèòè êðåäèòîðó  ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà äëÿ ïîãîäæåííÿ êîï³þ çâ³òó òà áàëàíñó áàíêðóòà, äîêàçè ïîäàòè äî ñóäó ó òåðì³í äî 07.12.2016 ð.</P>
<P class="ps3">5.          <FONT class="fs117">Çîáîâÿçàòè ë³êâ³äàòîðà áàíêðóòà </FONT>ïîäàòè äî ñóäó ó òåðì³í äî 07.12.2016 ð. óòî÷íåíèé ðåºñòð âèìîã êðåäèòîð³â ÒÎÂ ÐÑÒ ç óðàõóâàííÿì âèçíàíî¿ äàíîþ óõâàëîþ <FONT class="fs136">ñóìè</FONT> âèìîã &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà òà <FONT class="fs135">÷åðãîâîñò³</FONT> ¿¿ çàäîâîëåííÿ.</P>
<P class="ps3">6.          <FONT class="fs116">Çîáîâÿçàòè ë³êâ³äàòîðà áàíêðóòà</FONT> âðàõîâóþ÷è íàÿâí³ñòü â ìàòåð³àëàõ ñïðàâè çàÿâè ïðî â³äøêîäóâàííÿ ñóäîâèõ âèòðàò, ïîäàòè äî ñóäó äîêàçè â³äøêîäóâàííÿ ÄÏ² ó Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑÓ ì. Êèºâà âèòðàò, ïîíåñåíèõ íà ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ êðåäèòîðñüêî¿ çàÿâè. &nbsp;</P>
<P class="ps10"><FONT class="fs114">Ñóääÿ                                                                                 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;À.Â. Ëîïàò³í</FONT></P>
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