Ответственность за незаконное трудоустройство иностранца.

Данная  статья опубликована в журнале Бухгалтерский учет» №6 2017.

Некоторые компании и индивидуальные предприниматели привлекают на работу иностранных специалистов. Данная процедура регламентирована специальными нормами права, в которых необходимо хорошо ориентироваться, поскольку незаконное трудоустройство иностранного гражданина – это не только повод для огромных штрафов, но и для запрета на привлечение иностранцев на работу в будущем.

  

Иностранный гражданин может быть принят на работу только в том случае, если он въехал и пребывает на территории Российской Федерации на законных основаниях. Такими основаниями являются: действующий вид на жительство; разрешение на временное проживание; виза и миграционная карта, дающие ему право на временное пребывание в Российской Федерации; миграционная карта для граждан из стран, которые могут въехать в нашу страну без визы; иные, предусмотренные федеральным законом или международным договором Российской Федерации документы.

Принимать на работу (трудоустраивать) иностранных граждан и лиц без гражданства могут российские юридические лица, филиалы и представительства иностранных юридических лиц, а также индивидуальные предприниматели.

Разрешение на работу необходимо иностранным гражданам, с которыми заключен трудовой или гражданско-правой договор. Также они могут зарегистрироваться на территории Российской Федерации для осуществления своей деятельности как индивидуальные предприниматели, получив разрешение на работу.

Иностранные граждане, находящиеся на территории Российской Федерации, подразделяются на следующие категории: временно пребывающие в Российскую Федерацию, временно и постоянно проживающие в ней (Федеральный закон от 25.07.02 № 115-ФЗ). Перед началом оформления на работу необходимо определить, к какой из перечисленных категорий относится иностранный гражданин, для чего следует установить:

– имеется ли необходимость получения квоты для иностранного работника (напомним, что заявление на квотирование на будущий год подается в первой половине текущего года);

– имеются ли ограничения по использованию иностранных работников, например, в зависимости от сферы деятельности компании;

– какое разрешение необходимо: обычное разрешение на работу или сотрудник приглашается в качестве высококвалифицированного специалиста;

– имеется ли необходимость получать разрешение на привлечение и использование иностранных работников;

– имеется ли необходимость ходатайствовать о приглашении на въезд в Российскую Федерацию иностранного специалиста;

– обязательно ли для конкретного иностранного сотрудника оформлять разрешение на работу или его можно принять без него;

– какой договор будет заключен с иностранным гражданином (трудовой или гражданско-правовой);

– какие органы надзора, в какой срок и о чем уведомлять (о заключении (расторжении) договора, заработной плате высококвалифицированного специалиста и др.).

За привлечение к трудовой деятельности в Российской Федерации иностранного гражданина или лица без гражданства при отсутствии у них разрешения на работу или патента; либо их привлечение к трудовой деятельности по профессии (специальности, должности, виду трудовой деятельности), не указанной в разрешении на работу или патенте; либо привлечение к трудовой деятельности вне пределов субъекта Российской Федерации, на территории которого им выданы разрешение на работу, патент или разрешено временное проживание; привлечение к трудовой деятельности иностранного гражданина или лица без гражданства без получения разрешения на привлечение и использование иностранных работников, если оно требуется в соответствии с федеральным законом, предусмотрен штраф для граждан – от 2 000 до 5 000 руб., должностных лиц – от 25 000 до 50 000 руб., юридических лиц – от 250 000 до 800 000 руб. (либо административное приостановление деятельности на срок от 14 до 90 суток) (ч. 1 и 2 ст. 18.15 КоАП РФ).

О получении разрешения на работу ходатайствует работодатель, а патент получает сам работник, приехавший из страны, гражданам которой разрешен въезд в Российскую Федерацию без визы.

Обратите внимание, что работник, принятый на работу на основании патента, должен самостоятельно ежемесячно в установленный срок уплачивать НДФЛ авансом. При нарушении срока уплаты патент аннулируется без уведомления со стороны контролирующих органов. Вследствие этого не уплативший НДФЛ авансом работник считается допущенным к труду без разрешительного документа и, как следствие, штраф налагается и на него, и на работодателя.

За неуведомление или нарушение установленного порядка и (или) формы уведомления органа исполнительной власти, осуществляющего контроль (надзор) в сфере миграции, о заключении или прекращении (расторжении) трудового или гражданско-правового договора на выполнение работ (оказание услуг) с иностранным гражданином в срок, не превышающий трех рабочих дней с даты заключения, прекращения (расторжения) договора, ч. 3 ст. 18.15 КоАП РФ предусматривает штраф для граждан – от 2 000 до 5000 руб., должностных лиц – от 35 000 до 50 000 руб., юридических лиц – от 400 000 до 800 000 руб.  (либо административное приостановление деятельности на срок от 14 до 90 суток).

За правонарушения, совершенные в городе федерального значения Москве или Санкт-Петербурге либо в Московской или Ленинградской области, предусмотрены штрафы в увеличенных размерах: для граждан – от 5 000 до 7 000 руб., должностных лиц – от 35 000 до 70 000 руб., юридических лиц – от 400 000 до 1 000 000 руб. (либо административное приостановление деятельности на срок от 14 до 90 суток) (ч. 4 ст. 18.15 КоАП РФ).

На работодателей, привлекающих высококвалифицированных специалистов, налагается штраф за неуведомление или нарушение установленного порядка и (или) формы уведомления контролирующих (надзорных) органов в сфере миграции об исполнении обязательств по выплате заработной платы работнику: на должностных лиц – от 35 000 до 70 000 руб., на юридических лиц – от 400 000 до 1 000 000 руб. (ч. 5 ст. 18.15 КоАП).

Работодатель, вовремя выплачивающий заработную плату в требуемом законом размере, не считается полностью исполнившим законодательно установленные требования, если он не уведомил об этом орган надзора один раз в квартал.

При продлении разрешения на работу высококвалифицированному специалисту в базе данных органа миграционного учета могут отсутствовать сведения о поступлении таких уведомлений. Компания может не согласиться с инкриминируемым ей нарушением и представить копии документов с отметками о своевременной отправке уведомлений. Срок давности привлечения к ответственности за представленные нарушения – один год (ч. 1 ст. 4.5 КоАП РФ). Хранить указанные документы по конкретному работнику необходимо в течение года после его увольнения.

Отметим, что нарушение, допущенное в процессе привлечения к трудовой деятельности каждого иностранного гражданина или лица без гражданства, является самостоятельным правонарушением, поэтому штрафные санкции будут наложены за каждого неправильно привлеченного иностранного гражданина или каждое лицо без гражданства (примечания к ст. 18.15 КоАП РФ).

Работодатель обязан соблюдать законодательство о миграционном учете, причем не только иностранного сотрудника, но и членов его семьи. Если один из членов его семьи находится на лечении в больнице, то ее администрация, соблюдая установленные требования, должна оформить уведомление о прибытии иностранного гражданина. После выписки пациента администрация должна уведомить об этом органы миграционного учета не позднее 12 ч дня, следующего за днем его убытия (ч. 3 ст. 23 Федерального закона от 18.07.06 № 109-ФЗ). Далее работодатель обязан оформить новое уведомление о прибытии члена семьи высококвалифицированного специалиста в течение семи рабочих дней (п. 20 Правил осуществления миграционного учета иностранных граждан и лиц без гражданства в Российской Федерации, утвержденных постановлением Правительства РФ от 15.01.07 № 9).

За нарушение установленного порядка оформления документов на право пребывания иностранных граждан и лиц без гражданства в Российской Федерации, их проживания, передвижения, изменения места пребывания или жительства в Российской Федерации и выезда за ее пределы, если эти действия не содержат признаков уголовно наказуемого деяния, установлен штраф для должностных лиц в размере от 40 000 до 50 000 руб., юридических лиц – от 400 000 до 500 000 руб. (ч. 1 ст. 18.9 КоАП РФ).

Правила о миграционном учете распространяются на всех иностранных граждан и лиц без гражданства независимо от их статуса и регулируются Законом № 109-ФЗ.

Если работодатель является принимающей стороной, то именно на него возложена обязанность постановки на учет иностранного гражданина. Если работник будет проживать в съемной квартире, то работодатель может оформить уведомление о прибытии по месту нахождения организации, а если в гостинице, то поставить его на миграционный учет должна ее администрация. Между тем это не снимает с работодателя обязанности проверить наличие такого документа.

Заметим, что высококвалифицированный иностранный специалист может выступать в качестве принимающей стороны для членов своей семьи, если у него имеется собственное жилье в Российской Федерации.

Временно пребывающий иностранный гражданин не имеет права встать на миграционный учет по месту пребывания самостоятельно. Это возможно только в том случае, если уважительная причина, препятствующая принимающей стороне самостоятельно направить уведомление в компетентный орган, будет документально подтверждена (при условии наличия в собственности иностранного гражданина жилого помещения, по адресу которого он может встать на учет самостоятельно).

Подтверждением выполнения принимающей стороной и иностранным гражданином действий, необходимых для его постановки на учет по месту пребывания, является отметка в отрывной части бланка уведомления, проставляемая в установленном порядке органом миграционного учета либо организацией федеральной почтовой связи. Работодатель, оформивший постановку на миграционный учет, обязан передать иностранному работнику отрывную часть бланка-уведомления.

Сроки первичной и последующих постановок на учет иностранных граждан зависят от их статуса. Штраф налагается как за отсутствие документов об уведомлении о прибытии иностранного гражданина, так и за несоблюдение сроков их подачи.

Снятие с учета по месту пребывания происходит, когда в миграционную службу поступили сведения о постановке иностранного гражданина на миграционный учет по новому месту пребывания либо сведения от пограничного органа о его выезде из Российской Федерации.

Иностранного работника необходимо ставить на миграционный учет, если он перемещается и (или) путешествует по Российской Федерации и выезжает за рубеж по различным причинам (командировки, отпуска и пр.).

Законодательство также устанавливает правила привлечения иностранных работников к административной ответственности за нарушения в отдельных областях деятельности (ст. 18.16 и 18.17 КоАП РФ). Эти штрафы, сами по себе значительные по размерам, увеличены для Москвы, Санкт-Петербурга и Московской и Ленинградской областей. В качестве наказания также предусмотрено приостановление деятельности юридического лица.

Предельно допустимые доли иностранных работников, которых привлекают к труду в различных сферах, ежегодно устанавливаются Правительством Российской Федерации. Эти ограничения вводятся в соответствии с ОКВЭД.

Предпринимателям, сдающим в аренду различные помещения другим предпринимателям, привлекающим иностранных работников, необходимо помнить о положениях ч. 2 ст. 18.16 КоАП РФ. Они будут привлечены к административной ответственности, если сдадут в аренду помещение арендатору, который не имеет разрешения на привлечение и использование иностранных работников, но фактически использует их труд, в виде штрафа в следующем размере: должностные лица – от 45 000 до 50 000 руб., лица, осуществляющие предпринимательскую деятельность без образования юридического лица, – от 350 000 до 800 000 руб. (либо административное приостановление деятельности на срок от 14 до 90 суток), юридические лица – от 450 000 до 800 000 руб. (либо административное приостановление деятельности на срок от 14 до 90 суток).

Необходимо проинформировать иностранного работника о возможных последствиях совершения административного правонарушения. Например, даже если он, например, заплатит штраф за превышение скорости вождения автомобиля, то после выезда из Российской Федерации ему могут не разрешить обратный въезд: при пересечении границы его проинформируют о наличии в базе данных запрета на его въезд в Российскую Федерацию из-за совершенного административного правонарушения. Кроме того, причиной решения о запрете на въезд могут быть различные правонарушения, в том числе те, которые может допустить работодатель: осуществление трудовой деятельности без разрешительных документов (разрешения на работу или патента), неоформление документов миграционного учета, которые он должен оформить или проверить, и др.

Наряду с ужесточением правил и практики наказаний за правонарушения, связанные с привлечением к труду иностранных граждан, законодателем внесены и некоторые изменения, смягчившие наказания. В январе 2017 г. вступили в силу поправки в КоАП РФ, изменившие наказание за правонарушения, совершенные иностранными гражданами на территории Москвы, Санкт-Петербурга, Московской или Ленинградской областей, указанные в ч. 1 и 2 ст. 18.8 КоАП РФ. Если ранее за эти правонарушения налагались штрафы с обязательным выдворением виновного за пределы Российской Федерации, то в настоящее время предусмотрено наложение штрафа в размере от 5 000 до 7 000 руб. с выдворением за пределы Российской Федерации или без такового (ч. 3 ст. 18.8 КоАП РФ).

Данная  статья опубликована в журнале Бухгалтерский учет» №6 2017.

Мы также готовы предоставить Вам следующие виды услуг:

  • Услуги по созданию компаний.
  • Корпоративное право.
  • Трудовое право.
  • Услуги по оформлению виз и разрешений на работу.

Более подробно можно прочитать на нашем сайте: Юридические услуги.

Мы будем рады начать работать с Вашей компанией.

Наши контакты:

Лариса Рязанцева 

Старший юрист

l_ryazantseva@acg.ru

Офис : +7 495 988-2191

Чет Боулинг

Управляющий партнер 

ch_bowling@acg.ru

Офис : +7 495 988-2191

 

 

 

69 комментариев

  • kd 10

    04 мая 2018

    I must get across my affection for your kind-heartedness in support of people that should have guidance on that topic. Your personal commitment to getting the message all-around has been remarkably interesting and have really helped most people much like me to realize their ambitions. The valuable key points signifies much to me and far more to my mates. Regards; from each one of us.

    Reply
  • oakley

    08 мая 2018

    Thank you for your own hard work on this web page. My daughter enjoys conducting internet research and it’s really easy to see why. Many of us hear all regarding the lively tactic you render good strategies on the blog and improve response from other people about this subject matter then my simple princess is undoubtedly studying a lot. Take advantage of the remaining portion of the year. You’re doing a glorious job.

    Reply
  • nike air force 1

    09 мая 2018

    I must show my appreciation for your generosity supporting folks that have the need for guidance on this one issue. Your special commitment to passing the message all around had been incredibly important and have in most cases empowered individuals like me to arrive at their pursuits. This insightful suggestions implies this much to me and far more to my mates. Thanks a lot; from each one of us.

    Reply
  • chrome hearts

    09 мая 2018

    I as well as my friends appeared to be reading the nice key points on your site and unexpectedly developed a horrible suspicion I had not thanked the web site owner for those tips. Those boys happened to be totally happy to study them and now have extremely been enjoying these things. Many thanks for getting well kind and for deciding on certain very good ideas most people are really desperate to discover. Our own honest apologies for not saying thanks to sooner.

    Reply
  • nhl jerseys

    09 мая 2018

    I simply wished to say thanks once more. I am not sure what I would’ve taken care of in the absence of the actual recommendations shown by you on such topic. Completely was a real troublesome dilemma in my opinion, nevertheless observing the specialized form you managed the issue made me to jump over delight. Now i am happy for the information and as well , believe you recognize what a powerful job you’re carrying out educating men and women with the aid of your web blog. I know that you haven’t got to know all of us.

    Reply
  • jordan shoes

    09 мая 2018

    A lot of thanks for all of the labor on this blog. My aunt take interest in doing internet research and it is obvious why. My partner and i learn all regarding the powerful way you convey efficient tips and tricks through the web blog and in addition boost contribution from other individuals on the area and my simple princess is undoubtedly becoming educated so much. Have fun with the remaining portion of the new year. You are always carrying out a terrific job.

    Reply
  • eye Lash

    10 мая 2018

    You really make it seem so easy with your presentation but I find this matter to be actually something that
    I think I wouhld never understand. It seems
    too complicated and extremely broad for me. I am looking forward for your next
    post, I’ll try to get the hang of it!

    Reply
  • nba jerseys

    10 мая 2018

    My wife and i were quite thankful when Raymond managed to conclude his preliminary research through the entire precious recommendations he acquired through the site. It’s not at all simplistic to simply continually be giving freely tricks which often men and women might have been trying to sell. We realize we have the website owner to be grateful to for that. Most of the explanations you made, the straightforward web site navigation, the friendships you will give support to instill — it’s all incredible, and it is leading our son in addition to the family understand the idea is pleasurable, and that is seriously fundamental. Thanks for everything!

    Reply
  • golden goose

    14 мая 2018

    Thanks so much for providing individuals with such a brilliant chance to read critical reviews from this website. It’s always very brilliant and jam-packed with a great time for me personally and my office colleagues to visit your site no less than three times in 7 days to read through the new tips you have got. And indeed, I am just actually impressed with the great tips and hints you serve. Some 1 areas in this posting are completely the finest we have all had.

    Reply
  • adidas nmd

    14 мая 2018

    I definitely wanted to construct a simple remark to be able to thank you for the nice concepts you are writing at this website. My extensive internet lookup has now been compensated with sensible points to talk about with my family. I ‘d assert that we site visitors are truly blessed to dwell in a fine network with so many lovely individuals with very beneficial strategies. I feel extremely privileged to have used the website and look forward to many more fun minutes reading here. Thanks a lot once more for all the details.

    Reply
  • tory burch outlet

    14 мая 2018

    My wife and i were quite joyful when Ervin could round up his researching with the ideas he was given using your weblog. It is now and again perplexing just to always be handing out methods most people might have been selling. And we recognize we have got you to be grateful to because of that. The most important illustrations you made, the straightforward site menu, the relationships you help to promote — it’s most superb, and it is helping our son in addition to us understand the concept is excellent, which is exceptionally vital. Many thanks for everything!

    Reply
  • nike outlet store

    14 мая 2018

    I precisely desired to appreciate you once again. I am not sure what I would’ve followed in the absence of the actual tips provided by you over that industry. Previously it was a real traumatic concern in my circumstances, nevertheless understanding a new well-written way you managed it made me to cry over contentment. I’m just grateful for the support and pray you are aware of a great job your are accomplishing instructing the mediocre ones via your web site. Most likely you haven’t encountered any of us.

    Reply
  • yeezy shoes

    15 мая 2018

    I simply wanted to thank you very much again. I am not sure the things that I might have gone through without the type of tricks provided by you concerning my area of interest. It truly was a very troublesome scenario for me, but taking note of a skilled way you solved it made me to cry over contentment. I am just happier for the advice and even believe you really know what a great job that you are providing instructing other individuals through your webblog. Most likely you’ve never met any of us.

    Reply
  • Eyelashes

    15 мая 2018

    I blog quite often and I truly thank youu for your
    information. Yourr article has really peaked my interest. I am going to bookmark your blog and keep checking for new infofmation about once a week.
    I subscribed to your Feeed too.

    Reply
  • nike dunks

    15 мая 2018

    I simply desired to say thanks once again. I am not sure the things I would’ve made to happen in the absence of the type of information discussed by you over such a theme. Completely was an absolute traumatic difficulty in my opinion, however , seeing this expert form you treated the issue forced me to cry with delight. Now i am happy for this guidance and as well , believe you recognize what a great job you have been accomplishing instructing people today through the use of your web blog. Probably you have never met any of us.

    Reply
  • nike huarache

    15 мая 2018

    I must get across my respect for your kindness supporting men and women who should have assistance with this important area of interest. Your personal commitment to passing the message all-around appeared to be exceptionally invaluable and have continuously permitted many people like me to arrive at their endeavors. Your warm and helpful facts signifies a great deal a person like me and further more to my peers. With thanks; from each one of us.

    Reply
  • gucci belt

    15 мая 2018

    My spouse and i ended up being delighted that Peter could do his reports because of the ideas he acquired out of the weblog. It’s not at all simplistic to simply continually be giving out helpful tips that many the others may have been trying to sell. And we all understand we’ve got the writer to appreciate because of that. Most of the illustrations you have made, the simple site navigation, the friendships you can make it easier to engender — it is most superb, and it is leading our son in addition to the family feel that this matter is brilliant, and that is highly mandatory. Thank you for the whole lot!

    Reply
  • longchamp

    15 мая 2018

    I just wanted to write down a brief comment so as to appreciate you for those superb suggestions you are writing on this website. My long internet investigation has now been recognized with beneficial knowledge to talk about with my family and friends. I would claim that most of us site visitors actually are truly lucky to exist in a fantastic community with many brilliant people with valuable suggestions. I feel truly privileged to have seen your entire website page and look forward to really more amazing moments reading here. Thank you once again for everything.

    Reply
  • yeezy boost 350

    15 мая 2018

    I am just writing to make you understand what a amazing encounter my cousin’s princess obtained studying the blog. She came to find some issues, with the inclusion of what it is like to have an amazing helping mood to get the others without hassle have an understanding of several very confusing issues. You truly did more than readers’ desires. I appreciate you for supplying these useful, dependable, edifying and even fun guidance on the topic to Mary.

    Reply
  • foamposites

    15 мая 2018

    I wanted to draft you the little word to thank you so much as before on the superb pointers you’ve documented on this website. It was quite wonderfully open-handed with you to give unreservedly all that a lot of folks might have offered for sale as an electronic book to get some dough on their own, mostly since you might well have done it if you wanted. The advice as well acted to be a good way to be certain that some people have similar eagerness really like my very own to find out a whole lot more with regard to this matter. I believe there are numerous more pleasant periods ahead for many who look into your website.

    Reply
  • Adidas NMD XR1 Light Grey

    15 мая 2018

    I wanted to type a brief message in order to thank you for those fabulous ways you are placing at this site. My time-consuming internet lookup has finally been rewarded with useful points to go over with my friends and family. I ‘d suppose that most of us website visitors actually are unquestionably blessed to dwell in a useful site with many outstanding professionals with interesting tips and hints. I feel very much blessed to have used your site and look forward to tons of more awesome times reading here. Thank you again for all the details.

    Reply
  • michael kors outlet

    15 мая 2018

    A lot of thanks for your entire effort on this web site. Kate loves setting aside time for investigation and it’s obvious why. My partner and i know all concerning the powerful manner you present effective tactics by means of the web blog and strongly encourage participation from other individuals on this point then our simple princess has been learning a whole lot. Enjoy the remaining portion of the new year. You’re the one conducting a tremendous job.

    Reply
  • AndrewKak

    15 мая 2018

    РАСПРОДАЖА БРЕНДОВЫХ ЧАСОВ. СКИДКА ДО 50% НА ВЕСЬ КАТАЛОГ! НАЖМИТЕ НА ССЫЛКУ, ЧТОБЫ УЗНАТЬ О НИХ ПОДРОБНЕЕ http://bit.ly/2H01Jk8
    интернет магазин часов купить
    Оплата часов после получения на руки

    =Good=

    Reply
  • kyrie shoes

    15 мая 2018

    I simply needed to thank you so much again. I do not know the things I might have achieved in the absence of those opinions shared by you directly on such industry. It was actually the terrifying situation for me, however , considering your well-written avenue you dealt with that made me to jump for delight. I’m just happier for the information and then hope that you find out what a great job you happen to be carrying out teaching the others with the aid of a web site. I know that you haven’t come across all of us.

    Reply
  • AndrewKak

    16 мая 2018

    РАСПРОДАЖА БРЕНДОВЫХ ЧАСОВ. СКИДКА ДО 50% НА ВЕСЬ КАТАЛОГ! НАЖМИТЕ НА ССЫЛКУ, ЧТОБЫ УЗНАТЬ О НИХ ПОДРОБНЕЕ http://bit.ly/2H01Jk8
    распродажа брендовых наручных часов
    Оплата часов после получения на руки

    =Good=

    Reply
  • yeezy

    16 мая 2018

    I and my friends came checking out the best helpful hints located on your website and so then came up with an awful feeling I never thanked the site owner for those secrets. All the guys were totally thrilled to read all of them and have now clearly been loving them. Appreciate your being very considerate and for deciding upon some incredibly good information most people are really desirous to understand about. Our own sincere apologies for not expressing appreciation to you sooner.

    Reply
  • falcons jersey

    16 мая 2018

    I intended to create you this little remark to give thanks as before just for the superb knowledge you have shown above. It was so unbelievably open-handed of you to allow openly just what a number of people would’ve made available for an electronic book to end up making some cash for themselves, especially given that you could possibly have tried it if you ever considered necessary. Those principles as well acted to become fantastic way to know that the rest have a similar interest like my personal own to realize a little more related to this condition. Certainly there are some more fun moments in the future for folks who scan your site.

    Reply
  • AndrewKak

    16 мая 2018

    РАСПРОДАЖА БРЕНДОВЫХ ЧАСОВ. СКИДКА ДО 50% НА ВЕСЬ КАТАЛОГ! НАЖМИТЕ НА ССЫЛКУ, ЧТОБЫ УЗНАТЬ О НИХ ПОДРОБНЕЕ http://bit.ly/2H01Jk8
    наручные часу купить
    Прямые поставки с заводов производителя

    =Good=

    Reply
  • off white

    16 мая 2018

    Needed to write you the little bit of note to be able to thank you so much yet again over the unique concepts you have documented at this time. It has been certainly pretty open-handed of people like you to convey without restraint all that a few people could possibly have sold for an e-book to earn some cash for themselves, mostly now that you might have tried it if you desired. Those creative ideas likewise served to become a great way to fully grasp that most people have the identical keenness much like my personal own to find out a whole lot more pertaining to this condition. I think there are thousands of more enjoyable situations up front for people who examine your blog.

    Reply
  • yeezys

    16 мая 2018

    I am commenting to make you know of the great discovery my girl had reading through your site. She realized a lot of details, including how it is like to have a great helping mindset to get a number of people clearly fully grasp some grueling matters. You actually exceeded our own expected results. Thanks for rendering the essential, healthy, revealing as well as fun guidance on your topic to Evelyn.

    Reply
  • jordan 13

    16 мая 2018

    I must show my gratitude for your kind-heartedness in support of women who should have guidance on this particular topic. Your very own dedication to getting the solution up and down had been especially effective and has in most cases enabled folks much like me to get to their dreams. Your personal informative hints and tips signifies a great deal to me and somewhat more to my peers. Many thanks; from everyone of us.

    Reply
  • adidas outlet

    16 мая 2018

    My wife and i have been quite glad that Raymond could deal with his web research from your precious recommendations he got in your web page. It is now and again perplexing just to choose to be giving out tactics that other people could have been selling. We take into account we have got the writer to be grateful to for this. The type of illustrations you have made, the easy website menu, the friendships you help to create — it’s got many great, and it is leading our son in addition to the family feel that that idea is interesting, which is certainly truly serious. Many thanks for everything!

    Reply
  • lebron shoes

    16 мая 2018

    I want to convey my affection for your kindness in support of those who require help with the topic. Your very own dedication to passing the message all around became amazingly advantageous and has specifically made people much like me to reach their targets. Your own useful hints and tips means this much a person like me and extremely more to my office workers. Thank you; from each one of us.

    Reply
  • CesarSaw

    16 мая 2018

    http://bit.ly/2Iiymgx Монокуляр ночного видения и часы Patek Philippe Geneve в подарок (1690)
    Новый сверхмощный монокуляр Bushnell с функцией ночного видения — незаменимая вещь для наблюдения на рыбалке и охоте. Поле зрения: 8 км, кратность увеличения: 16Х.
    Каждому покупателю — часы в подарок.

    Reply
  • longchamp bags

    16 мая 2018

    Needed to compose you the very little note to be able to say thank you over again for your wonderful ideas you have provided here. This is so incredibly open-handed of people like you to offer easily what exactly a few people would have advertised as an e-book to help make some money for themselves, particularly considering the fact that you might well have done it if you desired. These secrets additionally worked to be the good way to realize that someone else have a similar eagerness similar to my own to understand great deal more around this problem. Certainly there are a lot more fun times ahead for people who scan your blog post.

    Reply
  • curry 4

    17 мая 2018

    A lot of thanks for all of the work on this website. My aunt take interest in working on research and it’s really obvious why. We notice all of the lively form you convey effective suggestions through your website and as well as cause response from other people on the area and our own princess is undoubtedly starting to learn so much. Take advantage of the remaining portion of the new year. You have been carrying out a fabulous job.

    Reply
  • BillyPed

    17 мая 2018

    wh0cd616262 Levitra Price

    Reply
  • WilliamVoxew

    17 мая 2018

    http://bit.ly/2IH9Q8m Гелевые перчатки и носочки для spa ухода за руками и ногами
    Инновационные гелиевые носки и перчатки на основе натуральных компонентов для ухода за кожей рук и ног.
    Питают и тонизируют кожу, восстанавливают ее эластичность и упругость, способствуют профилактике грибковых заболеваний.

    Reply
  • stephen curry 5

    17 мая 2018

    I would like to show my appreciation to this writer just for bailing me out of such a difficulty. Right after surfing around throughout the internet and obtaining things which are not pleasant, I figured my life was well over. Living minus the solutions to the difficulties you have resolved as a result of the blog post is a serious case, as well as the ones which might have in a negative way affected my entire career if I hadn’t encountered your website. Your primary talents and kindness in playing with a lot of stuff was important. I don’t know what I would’ve done if I had not come across such a stuff like this. I’m able to at this time look ahead to my future. Thank you very much for this high quality and result oriented help. I will not hesitate to recommend the website to any individual who would need tips on this situation.

    Reply
  • chrome hearts online

    17 мая 2018

    I and also my buddies ended up studying the great hints located on your web site and so then came up with a horrible suspicion I never expressed respect to the web site owner for those techniques. These people ended up certainly happy to read through them and have now pretty much been having fun with those things. Thanks for indeed being very considerate and for settling on varieties of ideal resources millions of individuals are really desirous to learn about. My sincere regret for not saying thanks to earlier.

    Reply
  • Alfredpum

    17 мая 2018

    wh0cd616262 Levitra

    Reply
  • tory burch shoes

    17 мая 2018

    I precisely desired to appreciate you again. I do not know the things that I would have gone through without the actual creative concepts shared by you about such a subject. It had become a real frightening setting in my position, nevertheless seeing this expert tactic you solved it made me to jump over happiness. Now i’m happier for the service and in addition believe you really know what a powerful job you’re carrying out teaching some other people thru your webblog. Most likely you haven’t come across all of us.

    Reply
  • AndrewKak

    17 мая 2018

    РАСПРОДАЖА БРЕНДОВЫХ ЧАСОВ. СКИДКА ДО 50% НА ВЕСЬ КАТАЛОГ! НАЖМИТЕ НА ССЫЛКУ, ЧТОБЫ УЗНАТЬ О НИХ ПОДРОБНЕЕ http://bit.ly/2H01Jk8
    купить час касио
    Доставка по стране 7 — 14 дней с момента заказа

    =Good=

    Reply
  • adidas ultra boost

    17 мая 2018

    I precisely needed to thank you so much yet again. I do not know the things that I could possibly have created in the absence of the type of aspects documented by you regarding my topic. It had been an absolute distressing crisis for me, nevertheless noticing a professional manner you dealt with that made me to jump over joy. I am just thankful for your service and expect you are aware of a powerful job you’re getting into instructing most people through the use of a web site. More than likely you’ve never met all of us.

    Reply
  • hermes belt

    17 мая 2018

    I as well as my guys were going through the best solutions on your site and before long got an awful feeling I never expressed respect to the web site owner for those strategies. Most of the women came as a result very interested to read through them and have certainly been using those things. Thank you for truly being so accommodating as well as for considering these kinds of useful resources millions of individuals are really desirous to understand about. Our honest regret for not expressing appreciation to you sooner.

    Reply
  • golden goose

    17 мая 2018

    Thank you a lot for providing individuals with an exceptionally brilliant opportunity to read articles and blog posts from this blog. It’s usually very sweet and jam-packed with a lot of fun for me personally and my office friends to visit the blog not less than 3 times in a week to find out the latest tips you have got. Not to mention, I’m actually fulfilled considering the extraordinary advice served by you. Certain 1 ideas in this article are really the best I have had.

    Reply
  • AndrewKak

    17 мая 2018

    РАСПРОДАЖА БРЕНДОВЫХ ЧАСОВ. СКИДКА ДО 50% НА ВЕСЬ КАТАЛОГ! НАЖМИТЕ НА ССЫЛКУ, ЧТОБЫ УЗНАТЬ О НИХ ПОДРОБНЕЕ http://bit.ly/2H01Jk8
    купить золотые часы
    Доставка по стране 7 — 14 дней с момента заказа

    =Good=

    Reply
  • michael jordan shoes

    18 мая 2018

    Thanks so much for providing individuals with a very splendid possiblity to read articles and blog posts from this blog. It is usually very amazing and jam-packed with a lot of fun for me personally and my office mates to search your web site a minimum of three times in one week to learn the new issues you have. And indeed, I’m so always happy with the remarkable creative ideas you give. Some 1 areas in this article are without a doubt the finest I have ever had.

    Reply
  • yeezy shoes

    18 мая 2018

    I have to get across my respect for your kind-heartedness supporting persons that really need help with that situation. Your real commitment to getting the message throughout became extraordinarily productive and have usually made others like me to attain their targets. Your own important facts means much to me and even more to my mates. Thanks a ton; from all of us.

    Reply
  • kyrie shoes

    18 мая 2018

    I precisely wished to say thanks yet again. I’m not certain the things I might have created without the type of aspects revealed by you concerning that problem. It seemed to be a real frightening issue in my view, however , being able to view a new skilled manner you dealt with it forced me to weep for contentment. Now i’m grateful for this advice and sincerely hope you recognize what a powerful job your are accomplishing instructing the rest via a web site. Most probably you’ve never got to know any of us.

    Reply
  • Jasonaffen

    18 мая 2018

    http://bit.ly/2INJdie Snorest — клипса от храпа
    Инновационное приспособление, которое стимулирует рефлексогенные точки в области носовой перегородки, расширяет дыхательные пути и повышает концентрацию кислорода в крови.
    Тем самым — избавляет от храпа и делает ваш сон глубоким и здоровым!

    Reply
  • adidas yeezy

    18 мая 2018

    I as well as my guys came reviewing the best hints found on the blog and all of the sudden I got a terrible suspicion I never expressed respect to the site owner for them. My boys were as a consequence thrilled to read them and now have sincerely been loving those things. Many thanks for being considerably helpful and also for deciding on variety of fabulous subject areas millions of individuals are really needing to know about. My sincere regret for not expressing appreciation to earlier.

    Reply
  • cheap jordans

    18 мая 2018

    I wish to voice my admiration for your kind-heartedness supporting men who actually need help with your content. Your special commitment to getting the solution all-around came to be exceedingly advantageous and has regularly helped some individuals just like me to arrive at their aims. Your personal informative publication can mean a great deal to me and far more to my colleagues. Many thanks; from each one of us.

    Reply
  • damian lillard shoes

    18 мая 2018

    I wanted to send you this little word to finally thank you very much the moment again for all the pretty advice you’ve discussed at this time. It has been simply particularly generous with you giving unhampered what exactly many of us could have offered for sale as an e book to end up making some bucks for themselves, and in particular seeing that you could have tried it if you ever wanted. The solutions likewise worked to become a good way to be aware that other people have the identical passion much like mine to know whole lot more in respect of this condition. I’m sure there are some more pleasurable occasions in the future for individuals that discover your site.

    Reply
  • kobe 11

    18 мая 2018

    I simply desired to thank you very much once more. I am not sure the things that I might have implemented in the absence of the tips and hints shared by you over such area. Previously it was a very depressing crisis in my view, nevertheless looking at a well-written avenue you resolved that made me to cry for delight. Extremely happy for this guidance and wish you know what a powerful job you are always doing instructing some other people by way of your webpage. Most probably you have never encountered all of us.

    Reply
  • yeezy boost 350 v2

    18 мая 2018

    I precisely needed to appreciate you all over again. I’m not certain what I would have accomplished in the absence of the actual ideas shared by you regarding such a theme. Completely was the troublesome concern for me, however , coming across this specialized avenue you managed the issue made me to cry for happiness. I will be grateful for the information and pray you really know what a great job you have been doing educating people today through a site. More than likely you’ve never come across any of us.

    Reply
  • yeezy shoes

    19 мая 2018

    I in addition to my guys have been looking at the best thoughts located on your site and at once developed an awful suspicion I never expressed respect to the site owner for those secrets. Most of the men were absolutely joyful to study them and have now in actuality been using them. I appreciate you for being quite kind and for making a decision on this kind of awesome themes most people are really eager to be informed on. Our sincere apologies for not expressing appreciation to you earlier.

    Reply
  • air jordan

    19 мая 2018

    I precisely needed to say thanks once more. I’m not certain the things that I might have achieved in the absence of these creative ideas contributed by you concerning my theme. This has been a hard setting in my view, but observing this specialised way you dealt with the issue forced me to cry for joy. I’m grateful for the work and then trust you comprehend what an amazing job your are carrying out educating some other people by way of a blog. Most probably you haven’t got to know any of us.

    Reply
  • lacoste outlet

    19 мая 2018

    I precisely wanted to thank you so much all over again. I am not sure the things I could possibly have made to happen in the absence of the entire tips and hints shared by you about my area. It became a very fearsome difficulty in my opinion, but taking note of this specialized form you solved it made me to leap over gladness. I’m just happy for your help and believe you find out what an amazing job that you are providing training most people all through your blog post. I am certain you have never come across any of us.

    Reply
  • michael kors outlet

    19 мая 2018

    Needed to put you this very small observation to be able to thank you so much again considering the lovely solutions you’ve shown in this article. This is certainly open-handed with you in giving unhampered all some people would have advertised as an electronic book to help with making some cash on their own, especially now that you might well have done it in the event you wanted. These secrets likewise acted like the great way to be certain that many people have the same fervor much like mine to find out a great deal more in regard to this matter. I’m certain there are numerous more enjoyable instances ahead for individuals who looked over your blog.

    Reply
  • nike roshe run

    19 мая 2018

    I definitely wanted to construct a quick message to say thanks to you for these fantastic hints you are writing at this website. My long internet search has at the end been rewarded with good insight to exchange with my guests. I ‘d point out that most of us readers are very much blessed to live in a magnificent website with very many marvellous people with interesting methods. I feel extremely lucky to have used your entire weblog and look forward to really more cool times reading here. Thank you once again for everything.

    Reply
  • adidas ultra boost

    19 мая 2018

    My husband and i ended up being absolutely relieved that Michael could deal with his researching through the entire precious recommendations he came across out of your web site. It’s not at all simplistic just to continually be handing out information and facts which often some other people might have been making money from. And now we discover we now have you to give thanks to for this. These explanations you made, the easy site menu, the relationships you help foster — it is all fabulous, and it is leading our son and us understand the subject is excellent, which is certainly highly essential. Many thanks for the whole thing!

    Reply
  • yeezy shoes

    19 мая 2018

    I in addition to my friends were actually reading through the excellent techniques found on your site while instantly I had a terrible suspicion I never expressed respect to the web site owner for those secrets. Those women appeared to be stimulated to read all of them and now have pretty much been making the most of those things. We appreciate you being so considerate as well as for picking varieties of useful useful guides millions of individuals are really eager to understand about. My personal sincere regret for not expressing gratitude to you sooner.

    Reply
  • oakley sunglasses

    20 мая 2018

    I simply wanted to jot down a quick comment in order to appreciate you for all the precious facts you are sharing on this website. My incredibly long internet look up has now been honored with good quality know-how to talk about with my relatives. I would assume that many of us visitors are really lucky to dwell in a fabulous site with very many awesome people with very helpful ideas. I feel pretty lucky to have seen your entire website and look forward to many more thrilling times reading here. Thanks once again for all the details.

    Reply
  • nike cortez

    20 мая 2018

    My spouse and i ended up being joyous Peter could complete his reports using the precious recommendations he had out of the site. It’s not at all simplistic just to choose to be releasing helpful tips that many people might have been selling. And we know we have the writer to give thanks to for that. All of the illustrations you’ve made, the straightforward website menu, the relationships you help promote — it’s got many unbelievable, and it’s facilitating our son and our family consider that the subject is enjoyable, and that’s really essential. Thank you for everything!

    Reply
  • lebron 15 shoes

    20 мая 2018

    Thanks so much for giving everyone remarkably brilliant possiblity to discover important secrets from this blog. It really is so fantastic plus full of a good time for me personally and my office mates to search your website minimum thrice in one week to learn the new secrets you have. And indeed, I am just usually fascinated considering the exceptional hints you serve. Some 2 ideas in this article are unequivocally the finest we’ve had.

    Reply
  • golden goose

    20 мая 2018

    Thank you so much for giving everyone an extraordinarily nice chance to check tips from here. It’s always so superb plus packed with a good time for me and my office mates to search your site really thrice every week to read the new guidance you have. And definitely, I am also usually astounded for the dazzling tips and hints you give. Selected 4 ideas in this article are unquestionably the most impressive we have all ever had.

    Reply
  • WilliamFuP

    20 мая 2018

    Сезонная распродажа Ray-Ban по ценам производителя
    http://bit.ly/2F23Wh1

    Reply
  • ray ban sunglasses

    20 мая 2018

    I would like to show my appreciation to this writer just for rescuing me from this difficulty. As a result of browsing through the world-wide-web and coming across opinions which were not pleasant, I thought my life was gone. Being alive without the solutions to the difficulties you’ve fixed by way of this short post is a critical case, as well as ones which may have in a negative way affected my entire career if I had not come across your site. Your know-how and kindness in taking care of the whole thing was very useful. I am not sure what I would have done if I had not discovered such a subject like this. It’s possible to now look forward to my future. Thanks a lot so much for this professional and results-oriented guide. I will not hesitate to suggest your web page to any individual who desires tips on this problem.

    Reply

Добавить комментарий