winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
<strong>winasityvaoba</strong><br />
<strong>gzamkvlevi</strong> <strong>`ga<strong>da</strong>saxadebi</strong> <strong>da</strong> saga<strong>da</strong>saxado sistema~ SemuSavebulia<br />
saga<strong>da</strong>sasaxado kanonmdeblobaze <strong>da</strong>yrdnobiT <strong>da</strong> warmoadgens<br />
saga<strong>da</strong>saxado kodeqsis ganmartebas. <strong>gzamkvlevi</strong> gankuTvnilia<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli fizikuri <strong>da</strong> iuridiuli pirebisTvis.<br />
gzamkvlevSi detalura<strong>da</strong>a ganxiluli ga<strong>da</strong>saxadis saxeebi, maTi<br />
ga<strong>da</strong>xdisa <strong>da</strong> gaangariSebis wesi, ga<strong>da</strong>xdis vadebi, saga<strong>da</strong>saxado<br />
urTierTobaSi monawile subieqtis ufleba-movaleobebi <strong>da</strong><br />
pasuxismgebloba, saga<strong>da</strong>saxado valdebulebis uzrunvelyofis<br />
RonisZiebebi, kontrolisa <strong>da</strong> saga<strong>da</strong>saxado <strong>da</strong>vasTan <strong>da</strong>kavSirebuli<br />
procedurebi <strong>da</strong> sxva. amasTan, gzamkvlevSi mocemulia ga<strong>da</strong>saxadebis<br />
deklaraciebis formebi <strong>da</strong> miTiTebebulia saga<strong>da</strong>saxado sakiTxebTan<br />
<strong>da</strong>kavSirebuli Sesabamisi instruqciebi, wesebi <strong>da</strong> sxva dokumentebi.<br />
<strong>gzamkvlevi</strong> <strong>`ga<strong>da</strong>saxadebi</strong> <strong>da</strong> saga<strong>da</strong>saxado sistema” momzadebulia<br />
saqarTvelos axalgazr<strong>da</strong> ekonomistTa asociaciis mier `saerTaSoriso<br />
iuridiuli TanamSromlobis centri”-is (holandia) mxar<strong>da</strong>WeriT,<br />
finansTa saministrosa <strong>da</strong> saga<strong>da</strong>saxado departamentis warmomadgenelTa<br />
aqtiuri monawileobiT.<br />
<strong>gzamkvlevi</strong> warmoadgens saga<strong>da</strong>saxado kodeqsis ganmartebebs <strong>da</strong><br />
<strong>da</strong>zReuli ar aris Secdomebisgan. yvela <strong>da</strong>sabuTebuli <strong>da</strong> saqmiani<br />
SeniSvna mxedvelobaSi iqneba miRebuli.<br />
<strong>gzamkvlevi</strong> momzadebulia saqarTvelos normatiuli aqtebis safuZvelze<br />
2006 wlis 1 ivnisis mdgomareobiT.<br />
gisurvebT warmatebebs.
Sinaarsi<br />
saga<strong>da</strong>saxado kanonmdebloba <strong>da</strong> sistema ............................................................................... 5<br />
saga<strong>da</strong>saxado regulireba <strong>da</strong> kanonmdebloba ....................................................................................... 5<br />
sakanonmdeblo aqtebi ..................................................................................................................................................... 7<br />
saga<strong>da</strong>saxado sistema ...................................................................................................................................................... 14<br />
vadebi .......................................................................................................................................................................... 14<br />
saqmianobis saxeebi ....................................................................................................................................... 16<br />
ekonomikuri saqmianoba ............................................................................................................................................... 16<br />
momsaxurebis gaweva an/<strong>da</strong> saqonlis miwodeba ......................................................... 17<br />
arasamewarmeo ekonomikuri saqmianoba ........................................................................ 21<br />
araekonomikuri saqmianoba ..................................................................................................................................... 21<br />
saqvelmoqmedo saqmianoba .................................................................................................... 21<br />
religiuri saqmianoba ............................................................................................................. 22<br />
Semosavlis miRebis wyaroebi ........................................................................................................... 23<br />
fizikuri pirebi, sawarmoebi <strong>da</strong> organizaciebi ......................................................... 24<br />
fizikuri pirebi ................................................................................................................................................................... 24<br />
sawarmo .......................................................................................................................................................................................... 26<br />
organizacia ............................................................................................................................................................................. 30<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong> saga<strong>da</strong>saxado agenti ........................................................ 33<br />
saga<strong>da</strong>saxado organos funqciebi, uflebebi <strong>da</strong> movaleobebi ...................... 36<br />
saga<strong>da</strong>saxado valdebuleba, Sesrulebis wesi <strong>da</strong> vadebi ...................................... 39<br />
`saga<strong>da</strong>saxado moTxovna~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ ....... 48<br />
saga<strong>da</strong>saxado angariSgeba ...................................................................................................................... 50<br />
sakontrolo-salaro aparatebi .................................................................................................... 54<br />
pasuxismgebloba sakontrolo-salaro aparatebis gamoyenebis wesebis<br />
<strong>da</strong>rRvevaze .................................................................................................................................................................................. 57<br />
ga<strong>da</strong>saxadebis cneba, saxeebi, SemoReba, Secvla, gauqmeba .................................. 58<br />
saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadi ......................................................................................... 59<br />
saSemosavlo ga<strong>da</strong>saxadi ............................................................................................................................................. 59<br />
xelfasis saxiT miRebuli Semosavlebi ........................................................................ 60<br />
ekonomikuri saqmianobiT miRebuli Semosavali .................................................... 62<br />
sxva Semosavlebi ........................................................................................................................ 62<br />
2
saSemosavlo ga<strong>da</strong>saxadisgan gaTavisufleba ...................................................................................... 63<br />
mogebis ga<strong>da</strong>saxadi............................................................................................................................................................ 67<br />
erToblivi Semosavali ............................................................................................................................................... 69<br />
ekonomikuri saqmianobiT miRebuli Semosavali .................................................... 69<br />
sxva Semosavlebi ........................................................................................................................ 69<br />
mogebis ga<strong>da</strong>saxadisgan gaTavisufleba ..................................................................................................... 70<br />
gamoqviTvebi <strong>da</strong> zarali saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadebisTvis ................. 71<br />
saamortizacio anaricxebi .................................................................................................. 72<br />
zarali .............................................................................................................................................. 76<br />
saerTaSoriso <strong>da</strong>begvra .............................................................................................................................................. 76<br />
ga<strong>da</strong>saxadis <strong>da</strong>begvra ga<strong>da</strong>xdis wyarosTan ............................................................................................ 77<br />
saga<strong>da</strong>saxado aRricxvis wesebi ........................................................................................................................... 78<br />
ga<strong>da</strong>saxadebis administrirebis wesebi ....................................................................................................... 86<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi ........................................................................................ 90<br />
savaldebulo registracia dRg-s ga<strong>da</strong>mxdelad ................................................................................. 91<br />
nebayoflobiTi registracia dRg-s ga<strong>da</strong>mxdelad .......................................................................... 91<br />
ga<strong>da</strong>saxadisgan gaTavisufleba ............................................................................................................................ 95<br />
nulovani ganakveTiT <strong>da</strong>begvra .......................................................................................................................... 99<br />
<strong>da</strong>sabegri operaciis dro ....................................................................................................................................... 100<br />
uku<strong>da</strong>begvra .............................................................................................................................................................................. 102<br />
Sereuli operaciebi ...................................................................................................................................................... 103<br />
dRg-s CasaTvleli Tanxa ........................................................................................................................................... 103<br />
aqcizi ....................................................................................................................................................................... 107<br />
aqcizisgan gaTavisufleba ...................................................................................................................................... 113<br />
deklaraciis wardgena .................................................................................................................................................. 114<br />
socialuri ga<strong>da</strong>saxadi ............................................................................................................................ 116<br />
socialuri ga<strong>da</strong>saxadisgan gaTavisufleba .......................................................................................... 117<br />
qonebis ga<strong>da</strong>saxadi ...................................................................................................................................... 118<br />
ga<strong>da</strong>saxadis ganakveTebi ............................................................................................................................................. 119<br />
qonebis ga<strong>da</strong>saxadisgan gaTavisufleba ................................................................................................... 123<br />
ga<strong>da</strong>saxadis gamoangariSebis wesi ................................................................................................................. 126<br />
saTamaSo biznesis ga<strong>da</strong>saxadi ........................................................................................................ 129<br />
ga<strong>da</strong>saxadis ganakveTebi ............................................................................................................................................ 129<br />
angariSgeba <strong>da</strong> ga<strong>da</strong>xdis wesi ............................................................................................................................. 130<br />
3
saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofis RonisZiebebi<br />
.......................................................................................................................................................................................... 131<br />
saga<strong>da</strong>saxado giravnoba/ipoTeka .................................................................................................................... 132<br />
mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqceva ........... 133<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba ........................................................................................................................................... 135<br />
ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia ........................................................................................................ 138<br />
sabanko angariSi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis Camowera<br />
............................................................................................................................................................................................................... 140<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli piris<br />
salaro<strong>da</strong>n naRdi fuladi saxsrebis amoReba.................................................................................... 141<br />
crumagieri mflobeloba .......................................................................................................................................... 141<br />
saga<strong>da</strong>saxado kontroli ...................................................................................................................... 142<br />
mimdinare kontrolis procedurebi ........................................................................................................... 144<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxado<br />
kontrolis procedurebi ........................................................................................................................................ 147<br />
qronometraJi ............................................................................................................................. 148<br />
saqonlisa <strong>da</strong> momsaxurebis sakontrolo Sesyidva ............................................. 149<br />
<strong>da</strong>Tvalereba ................................................................................................................................ 149<br />
inventarizacia .......................................................................................................................... 149<br />
saga<strong>da</strong>saxado Semowmeba ............................................................................................................................................ 150<br />
kameraluri saga<strong>da</strong>saxado Semowmeba ............................................................................ 151<br />
gasvliTi saga<strong>da</strong>saxado Semowmeba ................................................................................. 151<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva <strong>da</strong> pasuxismgebloba .......................................... 159<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>RvevaTa saxeebi <strong>da</strong> pasuxismgebloba ................................... 161<br />
saga<strong>da</strong>saxado <strong>da</strong>va ........................................................................................................................................ 168<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta finansTa saministros sistemaSi .................................................................. 169<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta saga<strong>da</strong>saxado organoSi ................................................................. 170<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta saga<strong>da</strong>saxado departamentSi ...................................................... 173<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta <strong>da</strong>vebis ganxilvis sabWoSi .......................................................... 175<br />
saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva sasamarTlos mier ........................................................................ 176<br />
terminebi ............................................................................................................................................................... 177<br />
d a n a r T i .................................................................................................................................................... 183<br />
4
saga<strong>da</strong>saxado kanonmdebloba <strong>da</strong> sistema<br />
saga<strong>da</strong>saxado regulireba <strong>da</strong> kanonmdebloba<br />
saqarTvelos saga<strong>da</strong>saxado kodeqsi gansazRvravs saga<strong>da</strong>saxado sistemis<br />
formirebisa <strong>da</strong> funqcionirebis wesebsa <strong>da</strong> zogad principebs,<br />
ga<strong>da</strong>saxadis saxeebsa <strong>da</strong> ganakveTebs, aseve maTi <strong>da</strong>wesebis, SemoRebis,<br />
Secvlis, gauqmebisa <strong>da</strong> ga<strong>da</strong>xdis wesebs. kodeqsi gansazRvravs<br />
saga<strong>da</strong>saxado kontrolisa <strong>da</strong> samarTal<strong>da</strong>rRvevis saxeebs, saga<strong>da</strong>saxado<br />
organoebisa <strong>da</strong> maTi Tanamdebobis pirTa aramarTlzomieri qmedebis<br />
gasaCivrebis wessa <strong>da</strong> pirobebs. saga<strong>da</strong>saxado kodeqsi aseve aregulirebs<br />
saga<strong>da</strong>saxado urTierTobisas wamoWrili sa<strong>da</strong>o sakiTxebis ga<strong>da</strong>wyvetis<br />
wessa <strong>da</strong> pirobebs.<br />
‣ sabaJo ga<strong>da</strong>saxadebisa <strong>da</strong> mosakreblebis ga<strong>da</strong>x<strong>da</strong>s aregulirebs<br />
sabaJo kanonmdebloba.<br />
saga<strong>da</strong>saxado kanonmdebloba Tavis mxriv saga<strong>da</strong>saxado kodeqsis gar<strong>da</strong><br />
sxva kanonebsa <strong>da</strong> normatiul aqtebs moicavs, romlebic garkveuli<br />
ierarqiiT arian warmodgenilni (ix. sqema # 1). kerZod, saga<strong>da</strong>saxado<br />
kanonmdebloba Sedgeba saqarTvelos konstituciis, saqarTvelos<br />
teritoriaze moqmedi saerTaSoriso xelSekrulebebis, saga<strong>da</strong>saxado<br />
kodeqsisa <strong>da</strong> kanonqvemdebare normatiuli aqtebisgan (brZaneba,<br />
brZanebuleba, <strong>da</strong>dgenileba).<br />
saga<strong>da</strong>saxado kanonmdeblobis ierarqia<br />
konstitucia<br />
saerTaSoriso<br />
SeTanxmebebi<br />
saga<strong>da</strong>saxado kodeqsi<br />
sxva kanoni<br />
kanonqvemdebare normatiuli aqti<br />
sqema # 1<br />
‣ saga<strong>da</strong>saxado kodeqssa <strong>da</strong> sxva kanons Soris winaaRmdegobis<br />
arsebobis SemTxvevaSi upiratesoba eniWeba saga<strong>da</strong>saxado kodeqss.<br />
5
‣ saga<strong>da</strong>saxado kanonmdeblobis sxva<strong>da</strong>sxva ierarqiul doneze myof<br />
kanonebs Soris winaaRmdegobis SemTxvevaSi, upiratesoba eniWeba<br />
zemdgom kanons.<br />
‣ Tu ga<strong>da</strong>saxadis <strong>da</strong>sabegrad am kodeqsisa <strong>da</strong> sxva sferos kanonis<br />
debulebebs Soris warmoiSoba Seusabamoba, maSin gamoiyeneba am<br />
kodeqsis debulebebi.<br />
saga<strong>da</strong>saxado kodeqsi mkacrad gansazRvravs ga<strong>da</strong>saxadebiT <strong>da</strong>begvrisas<br />
mxolod ZalaSi Sesuli normatiuli aqtebis gamoyenebas, romlebic<br />
moqmedebs an moqmedeb<strong>da</strong> uSualod saga<strong>da</strong>saxado valdebulebis<br />
warmoSobis dRisaTvis, miuxe<strong>da</strong>vad imisa, ga<strong>da</strong>saxadis ga<strong>da</strong>xdis momentSi<br />
Secvlilia Tu ara Sesabamisi normatiuli aqti 1 . (magaliTi: pirma miiRo<br />
Semosavali 12 seqtembers, xolo 13 seqtembers ZalaSi Sevi<strong>da</strong><br />
saga<strong>da</strong>saxado kodeqsSi Setanili cvlileba, romlis safuZvelzec<br />
saSemosavlo ga<strong>da</strong>saxadi Semcir<strong>da</strong> 18%-<strong>da</strong>n 12%-mde. aRniSnuli piri<br />
saSemosavlo ga<strong>da</strong>saxads ga<strong>da</strong>ixdis 18%-iani ganakveTiT).<br />
saga<strong>da</strong>saxado procedurebis ganxorcielebasTan <strong>da</strong>kavSirebul<br />
instruqciebs adgens finansTa ministri <strong>da</strong> gamoscems kanonqvemdebare<br />
normatiul aqtebs, xolo finansTa saministros saga<strong>da</strong>saxado<br />
departamentis Tavmjdomare amtkicebs Si<strong>da</strong> instruqciebs, meTodebsa <strong>da</strong><br />
miTiTebebs, romliTac Semdgom xelmZRvaneloben saga<strong>da</strong>saxado organoebi<br />
ga<strong>da</strong>saxadebis akrefisa <strong>da</strong> biujetSi mobilizebis dros.<br />
‣ sakanonmdeblo normatiuli aqtebi ZalaSi Sedis misi<br />
gamoqveynebi<strong>da</strong>n meTxuTmete dRes, Tu ar aris miTiTebuli misi<br />
ZalaSi Sesvlis konkretuli TariRi.<br />
‣ normatiul aqts, romelic adgens an amZimebs pasuxismgeblobas,<br />
ukuZala ar aqvs 2 .<br />
akrZalulia arasaga<strong>da</strong>saxado kanonmdeblobiT iseTi sakiTxebis<br />
regulireba, romlebic <strong>da</strong>kavSirebulia ga<strong>da</strong>saxadebiT <strong>da</strong>begvrasTan,<br />
gar<strong>da</strong>:<br />
administraciul samarTal<strong>da</strong>rRvevaTa Sesaxeb debulebebi,<br />
romlebsac aregulirebs saqarTvelos administraciul<br />
samarTal<strong>da</strong>rRvevaTa kodeqsi;<br />
ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul <strong>da</strong>naSaulebriv debulebebs, romlebsac<br />
aregulirebs sisxlis samarTlis kodeqsi;<br />
sabaJo kanonmdebloba;<br />
`saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong> saxelmwifo sesxebis<br />
restruqturizaciis Sesaxeb~ saqarTvelos kanoni;<br />
<strong>da</strong> sxva.<br />
1 gar<strong>da</strong> binebis privatizaciisa (saga<strong>da</strong>saxado kodeqsis 168-e <strong>da</strong> 282-e muxlebi).<br />
2 saqarTvelos kanoni `normatiuli aqtebis Sesaxeb~ muxli 47 punqti.<br />
6
sakanonmdeblo aqtebi<br />
saga<strong>da</strong>saxado procedurebs <strong>da</strong> maTTan <strong>da</strong>kavSirebul sakiTxebs<br />
aregulirebs saga<strong>da</strong>saxado kodeqsi, sxva kanonebi <strong>da</strong> kanonqvemdebare<br />
aqtebi (ix. cxrili # 1, 2, 3).<br />
ZiriTadi kanonebi<br />
<strong>da</strong>saxeleba<br />
TariRi<br />
dokumentis<br />
ZalaSi<br />
nomeri moRebis<br />
Sesvlis<br />
saqarTvelos saga<strong>da</strong>saxado kodeqsi 692 22.12.2004 01.01.2005<br />
saqarTvelos kanoni `mewarmeTa Sesaxeb" ___ 19.02.1999 19.02.1999<br />
saqarTvelos kanoni `navTobisa <strong>da</strong> gazis<br />
Sesaxeb"<br />
1892-IIs 16.04.1999 16.04.1999<br />
saqarTvelos samoqalaqo kodeqsi 786 26.06.1997 25.11.1997<br />
saqarTvelos kanoni latariebis, azartuli<br />
<strong>da</strong> sxva momgebiani TamaSobebis mowyobis<br />
1180 25.03.2005 25.03.2005<br />
Sesaxeb<br />
saqarTvelos zogad administraciuli<br />
kodeqsi<br />
2181-IIs 25.06.1999 01.01.2000<br />
saqarTvelos sabaJo kodeqsi 1101-Is 14.11.1997 14.11.1997<br />
saqarTvelos administraciul<br />
samarTal<strong>da</strong>rRvevaTa kodeqsi<br />
___ 01.08.2000 01.08.2000<br />
saqarTvelos administraciuli saproceso<br />
kodeqsi 2352-rs 23.09.1999 01.01.2000<br />
cxrili # 1<br />
ZiriTadi <strong>da</strong>dgenilebebi<br />
<strong>da</strong>saxeleba<br />
~amnistiisa <strong>da</strong> aradeklarirebuli<br />
saga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebis<br />
legalizaciis Sesaxeb~ saqarTvelos<br />
kanoniT gaTvaliswinebuli <strong>da</strong>faruli<br />
qonebis (Semosavlis) deklarirebalegalizaciis<br />
zogierTi RonisZiebebis<br />
Sesaxeb saqarTvelos mTavrobis 2005 wlis<br />
26 Tebervlis #34 <strong>da</strong>dgenilebis<br />
Sesrulebis uzrunvelyofis Taobaze<br />
~biujetebis Semosulobebis aRricxvaangariSgebisa<br />
<strong>da</strong> angariSsworebis<br />
ganxorcielebisa <strong>da</strong> biujetSi zedmetad an<br />
SecdomiT ga<strong>da</strong>xdili Semosulobis Tanxis<br />
<strong>da</strong>brunebis, aRricxvisa <strong>da</strong> angariSgebis<br />
Sesaxeb~…<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis<br />
Sesvlis<br />
184 23.03.2005 23.03.2005<br />
45 14.03.2005 14.03.2005<br />
7
<strong>da</strong>saxeleba<br />
~saqarTveloSi arsebuli diplomatiuri<br />
statusis mqone saerTaSoriso<br />
organizaciebis mier saqarTvelos<br />
moqalaqeebisaTvis ga<strong>da</strong>xdili anazRaurebis<br />
<strong>da</strong>begvris wesis~ <strong>da</strong>mtkicebis Sesaxeb<br />
~amnistiisa <strong>da</strong> aradeklarirebuli<br />
saga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebis<br />
legalizaciis Sesaxeb~ saqarTvelos<br />
kanoniT gaTvaliswinebuli <strong>da</strong>faruli<br />
qonebis (Semosavlis) deklarirebalegalizaciis<br />
zogierTi RonisZiebebis<br />
Sesaxeb…<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ya<strong>da</strong>Ra<strong>da</strong>debuli<br />
qonebis realizaciis wesis <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
saga<strong>da</strong>saxado <strong>da</strong>valianebis mqone<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebaze ya<strong>da</strong>Ris<br />
<strong>da</strong>debis, ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis amoRebisa<br />
<strong>da</strong> Senaxvis wesebis <strong>da</strong>mtkicebis Sesaxeb<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis<br />
Sesvlis<br />
44 11.03.2005 11.03.2005<br />
34 26.02.2005 26.02.2005<br />
10 25.01.2005 25.01.2005<br />
14 25.01.2005 25.01.2005<br />
cxrili # 2<br />
ZiriTadi brZanebebi <strong>da</strong> instruqciebi<br />
<strong>da</strong>saxeleba<br />
`ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado<br />
agentis an sxva valdebuli<br />
piris salaro<strong>da</strong>n naRdi fuladi<br />
saxsrebis amoRebis wesis~<br />
<strong>da</strong>mtkicebis Sesaxeb<br />
qonebis ga<strong>da</strong>saxadis<br />
gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis<br />
wesis Sesaxeb instruqciis<br />
<strong>da</strong>mtkicebis Taobaze<br />
saSemosavlo ga<strong>da</strong>saxadis<br />
wliuri deklaraciis formis <strong>da</strong><br />
Sevsebis wesis Sesaxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
mogebis ga<strong>da</strong>saxadis wliuri<br />
deklaraciis formis <strong>da</strong> Sevsebis<br />
wesis Sesaxeb instruqciis<br />
<strong>da</strong>mtkicebis Taobaze<br />
mimRebi<br />
organo<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
300 04.05.2005 04.05.2005<br />
279 22.04.2005 22.04.2005<br />
249<br />
247<br />
12.04.2005 12.04.2005<br />
12.04.2005 12.04.2005<br />
8
<strong>da</strong>saxeleba<br />
saga<strong>da</strong>saxado kodeqsis 168-e<br />
muxlis pirveli nawilis `l~ <strong>da</strong><br />
`m~ qvepunqtiT gansazRvruli<br />
saqmianobi<strong>da</strong>n miRebuli<br />
Semosavlebis yovelkvartluri<br />
deklaraciis Sevsebis wesis<br />
Sesaxeb<br />
mimRebi<br />
organo<br />
finansTa<br />
saministro<br />
dokumentis<br />
nomeri<br />
248<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
12.04.2005 12.04.2005<br />
sakontrolo-salaro aparatebis<br />
gamoyenebis amsaxveli<br />
yovelTviuri angariSis<br />
saga<strong>da</strong>saxado organoSi<br />
wardgenis wesis <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
finansTa<br />
saministro<br />
147<br />
17.03.2005 17.03.2005<br />
`organizaciisaTvis<br />
saqvelmoqmedo organizaciis<br />
statusis miniWebis wesis <strong>da</strong><br />
reestris warmoebis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
finansTa<br />
saministro<br />
149<br />
17.03.2005 17.03.2005<br />
`organizaciisaTvis<br />
saqvelmoqmedo organizaciis<br />
statusis miniWebis wesis <strong>da</strong><br />
reestris warmoebis Sesaxeb<br />
finansTa<br />
instruqciis <strong>da</strong>mtkicebis<br />
saministro<br />
Taobaze~ saqarTvelos finansTa<br />
ministris 2005 wlis 17 martis #<br />
149 brZanebaSi cvlilebis<br />
Setanis Taobaze<br />
biujetis Semosulobebis<br />
saxazino kodebis <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
`sasaqonlo zednadebis<br />
gamoweris <strong>da</strong> gamoyenebis<br />
Sesaxeb~ instruqciis<br />
<strong>da</strong>mtkicebis Taobaze<br />
aqcizis deklaraciis formisa<br />
<strong>da</strong> misi Sevsebis wesis Sesaxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
`biujetis Semosulobebis<br />
saxazino kodebis <strong>da</strong>mtkicebis<br />
Sesaxeb~ saqarTvelos finansTa finansTa<br />
ministris 2005 wlis 15 martis # saministro<br />
136 brZanebaSi <strong>da</strong>matebebis<br />
Setanis Sesaxeb<br />
`biujetis Semosulobebis<br />
saxazino kodebis <strong>da</strong>mtkicebis<br />
Sesaxeb~<br />
finansTa<br />
saministro<br />
370<br />
136<br />
86<br />
77<br />
1273<br />
136<br />
30.06.2005 30.06.2005<br />
15.03.2005 15.03.2005<br />
14.02.2005 14.02.2005<br />
11.02.2005 11.02.2005<br />
26.12.2005 26.12.2005<br />
15.03.2005 16.03.2005<br />
9
<strong>da</strong>saxeleba<br />
mimRebi<br />
organo<br />
`biujetis Semosulobebis<br />
saxazino kodebis <strong>da</strong>mtkicebis<br />
Sesaxeb~ saqarTvelos finansTa finansTa<br />
ministris 2005 wlis 15 martis # saministro<br />
136 brZanebaSi <strong>da</strong>matebebis<br />
Setanis Sesaxeb<br />
`biujetis Semosulobebis<br />
saxazino kodebis <strong>da</strong>mtkicebis<br />
Sesaxeb~ saqarTvelos finansTa finansTa<br />
ministris 2005 wlis 15 martis # saministro<br />
136 brZanebaSi <strong>da</strong>matebebis<br />
Setanis Sesaxeb<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa<br />
saga<strong>da</strong>saxado aRricxvis<br />
(registraciis) wesis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa<br />
saga<strong>da</strong>saxado aRricxvis<br />
(registraciis) wesis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze saqarTvelos finansTa<br />
ministris 2005 wlis 18 ianvris<br />
#27 brZanebaSi cvlilebisa <strong>da</strong><br />
<strong>da</strong>matebis Setanis Taobaze<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa<br />
saga<strong>da</strong>saxado aRricxvis<br />
(registraciis) wesis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze saqarTvelos finansTa<br />
ministris 2005 wlis 18 ianvris<br />
#27 brZanebaSi cvlilebebisa <strong>da</strong><br />
<strong>da</strong>matebebis Setanis Taobaze<br />
dRg-iT <strong>da</strong>sabegr operaciebze<br />
kompiuteruli wesiT amobeWdili<br />
specialuri saga<strong>da</strong>saxado<br />
angariS-faqturis SemoRebis<br />
Sesaxeb<br />
`socialuri ga<strong>da</strong>saxadis<br />
wliuri deklaraciis formis <strong>da</strong><br />
misi Sevsebis wesis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
mis saqmianobasTan<br />
<strong>da</strong>kavSirebuli struqturuli<br />
cvlilebebis Taobaze<br />
saga<strong>da</strong>saxado organoSi cnobis<br />
warmodgenis wesis~ <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
dokumentis<br />
nomeri<br />
1273<br />
338<br />
27<br />
852<br />
476<br />
558<br />
479<br />
477<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
26.12.2005 26.12.2005<br />
19.05.2005 27.05.2005<br />
18.01.2005 25.01.2005<br />
06.09.2005 06.09.2005<br />
27.06.2005 27.06.2005<br />
20.07.2005 20.07.2005<br />
27.06.2005 27.06.2005<br />
20.06.2005 20.06.2005<br />
10
<strong>da</strong>saxeleba<br />
`saqarTvelos aqcizuri markebis<br />
aRricxvis, realizaciisa <strong>da</strong><br />
kontrolis wesis Sesaxeb~<br />
debulebis <strong>da</strong>mtkicebis Taobaze<br />
`navTobproduqtebis miwodebis<br />
aRricxvisa <strong>da</strong> <strong>da</strong>begvris<br />
kontrolis RonisZiebaTa<br />
Sesaxeb~ instruqciis<br />
<strong>da</strong>mtkicebis Taobaze<br />
nedli navTobisa <strong>da</strong> misi<br />
ga<strong>da</strong>muSavebiT miRebuli<br />
saqonlis, misarTebis,<br />
gamxsnelebis,<br />
naxSirwyalbadebis, Txevadi<br />
gazisa <strong>da</strong> sapoxi saSualebebis<br />
(gar<strong>da</strong> nedli navTobisa,<br />
romelic ga<strong>da</strong>adgildeba<br />
milsadeniT, transportiT an<br />
tranzitis sabaJo reJimiT),<br />
Tambaqos nawarmis saqonlis<br />
aRricxvis, winaswari<br />
operaciebisa <strong>da</strong> aqcizuri<br />
saqonlis baraTis gacemis<br />
instruqciis Taobaze<br />
`<strong>da</strong>matebuli Rirebulebis<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa<br />
registraciis wesis Sesaxeb~<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
<strong>da</strong>matebuli Rirebulebis<br />
ga<strong>da</strong>saxadis deklaraciis<br />
formisa <strong>da</strong> misi Sevsebis wesis<br />
Sesaxeb instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
bunebrivi resurebiT<br />
sargeblobisTvis mosakreblis<br />
gaangariSebis formis<br />
<strong>da</strong>mtkicebis Sesaxeb<br />
aqcizis deklaraciis formisa<br />
<strong>da</strong> misi Sevsebis wesis Sesaxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
mimRebi<br />
organo<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
`saga<strong>da</strong>saxado angariS-faqturis<br />
(m.S. koreqtirebis) gamowerisa <strong>da</strong> finansTa<br />
wardgenis Sesaxeb~ instruqciis saministro<br />
<strong>da</strong>mtkicebis Taobaze<br />
`sasaqonlo zednadebis<br />
gamowerisa <strong>da</strong> gamoyenebis<br />
Sesaxeb~ instruqciis<br />
<strong>da</strong>mtkicebis Taobaze<br />
finansTa<br />
saministro<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
404 10.06.2005 10.06.2005<br />
87 14.02.2005 17.02.2005<br />
3 10.01.2005 10.01.2005<br />
25 18.01.2005 25.01.2005<br />
57 03.02.2005 07.02.2005<br />
31 21.01.2005 26.01.2005<br />
77 11.02.2005 16.02.2005<br />
84 14.02.2005 17.02.2005<br />
86 14.02.2005 17.02.2005<br />
11
<strong>da</strong>saxeleba<br />
ga<strong>da</strong>saxadebis mixedviT<br />
va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebis uimedo<br />
saga<strong>da</strong>saxado <strong>da</strong>valianebad<br />
aRiarebis <strong>da</strong> Camoweris Sesaxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
satvirTo-sabaJo deklaraciis<br />
forma #2-is Sevsebis wesis<br />
<strong>da</strong>mtkicebis Sesaxeb<br />
<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdili<br />
samivlinebo xarjebis normebis<br />
gansazRvris Sesaxeb<br />
fizikuri piris sabaJo<br />
deklaraciis Sesaxeb<br />
saga<strong>da</strong>saxado saidumloebis<br />
Semcveli informaciis Senaxvis<br />
reJimis <strong>da</strong>Svebis wesis Sesxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
mkacri aRricxvis formebis<br />
(dokumentebis) nusxis, mkacri<br />
aRricxvis formebis<br />
(dokumentebis) registraciis<br />
wesisa <strong>da</strong> mkacri aRricxvis<br />
formebis dokumentebis<br />
registraciis Jurnalis formis<br />
<strong>da</strong>mtkicebis Taobaze<br />
`socialuri ga<strong>da</strong>saxadis<br />
yovelTviuri deklaraciis<br />
formisa <strong>da</strong> misi Sevsebis wesis<br />
Sesaxeb instruqciis~<br />
<strong>da</strong>mtkicebis Taobaze<br />
saTamaSo biznesis ga<strong>da</strong>saxadis<br />
deklaraciis Sevsebisa <strong>da</strong><br />
wardgenis wesis <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
saTamaSo biznesis ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>xdis niSnebis eskizis<br />
<strong>da</strong>mtkicebis Taobaze<br />
saTamaSo biznesis ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>xdis niSnebis SeZenis,<br />
registraciis, <strong>da</strong>magrebisa <strong>da</strong><br />
<strong>da</strong>zianebuli niSnebis Secvlisa<br />
<strong>da</strong> umoqmedo <strong>da</strong>begvris<br />
obieqtebis <strong>da</strong>luqvis wesebis<br />
<strong>da</strong>mtkicebis Sesaxeb<br />
alkoholiani sasmelebis,<br />
ludisa <strong>da</strong> Tambaqos nawarmis<br />
aqcizuri markebiT niSandebis<br />
wesis Sesaxeb<br />
mimRebi<br />
organo<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
148 17.03.2005 22.03.2005<br />
218 07.03.2006 10.04.2006<br />
220 10.03.2006 10.03.2006<br />
221 18.10.2005 24.10.2005<br />
301 24.05.2005 13.05.2005<br />
669 02.08.2005 03.08.2005<br />
893 31.12.2004 01.01.2005<br />
894 31.12.2004 01.01.2005<br />
895 31.12.2004 01.01.2005<br />
896 31.12.2004 01.01.2005<br />
897 31.12.2004 01.01.2005<br />
12
<strong>da</strong>saxeleba<br />
fizikur pirebze ga<strong>da</strong>xdili<br />
Tanxebisa <strong>da</strong> <strong>da</strong>kavebuli<br />
saSemosvlo ga<strong>da</strong>saxadis<br />
yovelTviuri gaangariSebis<br />
formisa <strong>da</strong> gaangariSebis<br />
Sevsebis wesis Sesaxeb<br />
instruqciis <strong>da</strong>mtkicebis<br />
Taobaze<br />
fizikuri piris mier<br />
materialuri aqtivebis<br />
realizaciiT, memkvidreobiT an<br />
CuqebiT miRebuli Semosavlebis<br />
deklarirebis wesis Sesaxeb<br />
uku<strong>da</strong>begvris wesiT <strong>da</strong>ricxuli<br />
dRg-is biujetSi ga<strong>da</strong>xdis <strong>da</strong><br />
angariSgebis wardgenis wesis<br />
<strong>da</strong>mtkicebis Sesaxeb<br />
aqcizuri markebis ferebisa <strong>da</strong><br />
maTze <strong>da</strong>tanili numeraciis<br />
ganmsazRvreli sistemis Sesaxeb<br />
saqarTvelos saxelmwifo<br />
saga<strong>da</strong>saxado departamentis 1999<br />
wlis 8 noembris # 263<br />
brZanebaSi `aqcizuri markebis<br />
nominaluri Rirebulebis<br />
<strong>da</strong>mtkicebis Sesaxeb~<br />
cvlilebebisa <strong>da</strong> <strong>da</strong>matebis<br />
Setanis Taobaze<br />
Semosavlebisa <strong>da</strong> xarjebis<br />
aRricxvis gamartivebuli<br />
sistemis SemoRebis Taobaze<br />
`ga<strong>da</strong>mxdelTa ekonomikur<br />
saqmianobaze qronometraJis<br />
Catarebis wesis Sesaxeb~<br />
instruqciis Taobaze<br />
aqcizuri markis nominaluri<br />
Rirebulebis <strong>da</strong>mtkicebis<br />
Sesaxeb<br />
`saSemosavlo ga<strong>da</strong>saxadis<br />
gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis<br />
wesis Sesaxeb~ instruqciis<br />
cvlilebis Taobaze<br />
`saSemosavlo ga<strong>da</strong>saxadis<br />
gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis<br />
wesis Sesaxeb~ instruqciaSi<br />
cvlilebebisa <strong>da</strong> <strong>da</strong>matebis<br />
Setanis Taobaze<br />
mimRebi<br />
organo<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
finansTa<br />
saministro<br />
saga<strong>da</strong>saxado<br />
departamenti<br />
saga<strong>da</strong>saxado<br />
departamenti<br />
saga<strong>da</strong>saxado<br />
departamenti<br />
saga<strong>da</strong>saxado<br />
departamenti<br />
dokumentis<br />
nomeri<br />
TariRi<br />
ZalaSi<br />
miRebis Sesvlis<br />
898 31.12.2004 31.12.2004<br />
900 31.12.2004 01.01.2005<br />
901 31.12.2004 01.01.2005<br />
707 02.11.2004 12.11.2004<br />
171 03.04.2003 07.07.2004<br />
899 31.12.2004 01.01.2005<br />
226 08.09.1999 08.09.1999<br />
263-a 03.04.2003 03.04.2003<br />
91 28.05.1999 28.05.1999<br />
27 05.02.1999 05.02.1999<br />
cxrili # 3<br />
13
saga<strong>da</strong>saxado sistema<br />
saga<strong>da</strong>saxado sistema moicavs ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul mraval<br />
sakiTxs, romlebic <strong>da</strong>jgufebulia <strong>da</strong> warmodgenilia rogorc<br />
saga<strong>da</strong>saxado sistemis Semadgeneli oTxi ZiriTadi elementi (ix. sqema #<br />
2).<br />
saga<strong>da</strong>saxado sistema<br />
saga<strong>da</strong>saxado<br />
sistema<br />
ga<strong>da</strong>saxadebis<br />
<strong>da</strong>weseba,<br />
SemoReba<br />
Secvla, gauqmeba<br />
saga<strong>da</strong>saxado<br />
urTierTobebSi<br />
monawileTa<br />
uflebamovaleobebi<br />
<strong>da</strong><br />
pasuxismgebloba<br />
saga<strong>da</strong>saxado<br />
kontroli,<br />
formebi,<br />
meTodebi <strong>da</strong><br />
wesebi<br />
saga<strong>da</strong>saxado<br />
<strong>da</strong>vebis<br />
gasaCivreba <strong>da</strong><br />
ga<strong>da</strong>wyvetis wesi<br />
sqema # 2<br />
vadebi<br />
saga<strong>da</strong>saxado kanonmdeblobiT va<strong>da</strong> SeiZleba ganisazRvros ramdenime<br />
saxiT:<br />
1. konkretuli kalen<strong>da</strong>ruli TariRiT (magaliTi: 2006 wlis 24 agvisto)<br />
2. drois monakveTiT (magaliTi: weli, Tve, dRe)<br />
va<strong>da</strong>, romelic gamoiangariSeba wliT, mTavrdeba vadis bolo<br />
wlis Sesabamis Tvesa <strong>da</strong> ricxvSi (magaliTi: Tu sawarmos<br />
saga<strong>da</strong>saxado valis <strong>da</strong>safarad mieca 1 weli <strong>da</strong> brZaneba<br />
gaform<strong>da</strong> 2006 wlis 3 dekembers, valis <strong>da</strong>farvis va<strong>da</strong> iqneba 2007<br />
wlis 3 dekemberi);<br />
va<strong>da</strong>, romelic gaiangariSeba TviT, mTavrdeba vadis bolo Tvis<br />
Sesabamis ricxvSi (magaliTi: Tu sawarmos saga<strong>da</strong>saxado valis<br />
<strong>da</strong>safarad mieca 1 Tve <strong>da</strong> brZaneba gaform<strong>da</strong> 2006 wlis 18 marts,<br />
valis <strong>da</strong>farvis va<strong>da</strong> iqneba amave wlis 19 aprili).<br />
3. garemoebaze miTiTebiT, romelic aucileblad un<strong>da</strong> <strong>da</strong>dges<br />
(magaliTi: Tu piris wliuri brunva ekonomikuri saqmianobis<br />
14
ganxorcielebis procesSi ga<strong>da</strong>aWarbebs 100 000 lars, igi<br />
valdebulia 2 dRis va<strong>da</strong>Si <strong>da</strong>dges aRricxvaze dRg-s ga<strong>da</strong>mxdelad).<br />
‣ kodeqsiT <strong>da</strong>dgenili vadis aTvla iwyeba Sesabamisi moqmedebis<br />
ganxorcielebis momdevno dRi<strong>da</strong>n.<br />
moqmedeba, romlis ganxorcielebisaTvis <strong>da</strong>dgenilia va<strong>da</strong> SeiZleba<br />
ganxorcieldes am vadis bolo samuSao dRis <strong>da</strong>mTavrebamde, gar<strong>da</strong> iseTi<br />
SemTxvevisa, rodesac <strong>da</strong>saSvebia moqmedebis ganxorcieleba sabanko<br />
ga<strong>da</strong>ricxviT an <strong>da</strong>zRveuli safosto gzavniliT.<br />
‣ Tu sabanko ga<strong>da</strong>ricxva an <strong>da</strong>zRveuli fostis gagzavna mox<strong>da</strong><br />
vadis bolo dRis 24 saaTamde, va<strong>da</strong> CaiTvleba <strong>da</strong>culad.<br />
‣ Tu vadis bolo dRe emTxveva arasamuSao dRes, va<strong>da</strong> grZeldeba<br />
Semdeg samuSao dRemde.<br />
`saga<strong>da</strong>saxado moTxovnis~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~<br />
wardgenaze xan<strong>da</strong>zmulobis va<strong>da</strong> aris 6 weli, romlis aTvlac xdeba<br />
Sesabamisi valdebulebis warmoSobis kalen<strong>da</strong>ruli wlis <strong>da</strong>srulebi<strong>da</strong>n.<br />
(magaliTi: ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma zedmetad ga<strong>da</strong>ixa<strong>da</strong> ga<strong>da</strong>saxadi 2006<br />
wlis 24 agvistos. am SemTxvevaSi xan<strong>da</strong>zmulobis vadis aTvla <strong>da</strong>iwyeba<br />
2007 wlis 1 ianvri<strong>da</strong>n. ga<strong>da</strong>mxdels ufleba aqvs moiTxovos zedmetad<br />
ga<strong>da</strong>xdili Tanxis ukan <strong>da</strong>bruneba 2013 wlis 1 ianvramde).<br />
‣ saga<strong>da</strong>saxado organos ufleba ar aqvs moiTxovos iseTi<br />
saga<strong>da</strong>saxado valdebulebis Sesruleba, romlis `xan<strong>da</strong>zmulobis<br />
va<strong>da</strong>~ gasulia, iseve rogorc ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ar<br />
SeuZlia saga<strong>da</strong>saxado organos mosTxovos `ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnis~ Sesruleba am vadis gasvlis Semdeg.<br />
‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyeba (rogorc saga<strong>da</strong>saxado<br />
organoebis, aseve ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mxri<strong>da</strong>n) Tu sa<strong>da</strong>o<br />
sakiTxis ganxorcielebi<strong>da</strong>n gasulia `xan<strong>da</strong>zmulobis va<strong>da</strong>~.<br />
15
saqmianobis saxeebi<br />
saqarTvelos saga<strong>da</strong>saxado kodeqsi saqmianobis saxeebis diferenciacias<br />
axdens sqema # 3-is mixedviT.<br />
saqmianobis saxeebi<br />
saqmianobis saxeebi<br />
ekonomikuri<br />
araekonomikuri<br />
samewarmeo<br />
arasamewarmeo<br />
saqvelmoqmedo<br />
religiuri<br />
saxelmwifo xelisuflebis <strong>da</strong><br />
adgilobrivi TviTmmarTvelobis<br />
organoebis saqmianoba, romelic<br />
<strong>da</strong>kavSirebulia kanonmdeblobiT<br />
miniWebuli funqciebis SesarulebasTan<br />
sqema # 3<br />
ekonomikuri saqmianoba<br />
ekonomikuri saqmianobis mcneba moicavs yvela im saqmianobas, romelic<br />
xorcieldeba mogebis, Semosavlis an kompensaciis miRebisTvis,<br />
miuxe<strong>da</strong>vad aseTi saqmianobis Sedegebisa.<br />
‣ ekonomikuri saqmianoba SeiZleba iyos samewarmeo <strong>da</strong><br />
arasamewarmeo.<br />
samewarmeo saqmianobad miiCneva marTlzomieri <strong>da</strong> araerTjeradi<br />
saqmianoba, romelic miznad isaxavs mogebis an Semosavlis miRebas. gar<strong>da</strong><br />
amisa, saga<strong>da</strong>saxado kodeqsis miznebisTvis samewarmeo saqmianobad<br />
SeiZleba CaiTvalos iseT saqmianoba, romelic xorcieldeba savaWro<br />
garigebebis an sxva sameurneo operaciebis saxiT (maT Soris fasiani<br />
16
qaRaldebis an sxva qonebis SeZena <strong>da</strong> realizacia), Tu arsebobs erTerTi<br />
Semdegi piroba:<br />
1. aseTi saqmianoba xorcieldeba sistematurad <strong>da</strong> ganmaxorcielebeli<br />
piris profesiuli saqmianobaa;<br />
2. aseTi operaciebi xorcieldeba savaWro an saSuamavlo saqmianobis<br />
farglebSi;<br />
3. gamyidvelis mier xdeba miwodebuli saqonlis Tu gaweuli<br />
momsaxurebis realizacia.<br />
‣ fizikuri piris mier uZravi qonebis ijariT ga<strong>da</strong>cema ar<br />
ganekuTvneba samewarmeo ekonomikur saqmianobas.<br />
momsaxurebis gaweva an/<strong>da</strong> saqonlis miwodeba<br />
saqonlis miwodeba gulisxmobs piris mier sxva pirisTvis saqonelze<br />
sakuTrebis uflebis ga<strong>da</strong>cemas sasyidliT (maT Soris, saqonlis<br />
realizacia, gacvla, xelfasis an naturaluri formiT anazRaureba) an<br />
usasyidlod. saga<strong>da</strong>saxado kodeqsis miznebisaTvis saqonlis miwodebas<br />
an momsaxurebis gawevas uTanabrdeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
saqonlis/momsaxurebis gamoyeneba sakuTari moxmarebisaTvis, gar<strong>da</strong> im<br />
SemTxvevisa roca saqonlis/momsaxurebis Rirebuleba ar miekuTvneba<br />
warmoebis, mimoqcevis an administraciul xarjs.<br />
momsaxurebis gawevad iTvleba sxva pirisTvis misive nebiT, kompensaciis<br />
sanacvlod an usasyidlod iseTi moqmedebis Sesruleba, romelic ar<br />
aris saqonlis miwodeba. momsaxurebas ganekuTvneba Semdegi saqmianoba:<br />
samSeneblo-samontaJo, saremonto <strong>da</strong> sarestavracio;<br />
sacdel-sakonstruqtoro <strong>da</strong> geologiur-saZiebo;<br />
satransporto, maT Soris gazis, navTobis, navTobproduqtebis,<br />
eleqtro <strong>da</strong> Tboenergiis transportireba;<br />
qonebis ijariT, lizingiT an qiriT ga<strong>da</strong>cema;<br />
saSuamavlo <strong>da</strong> personalis SerCevasTan <strong>da</strong>kavSirebuli saqmianoba;<br />
patentebis, mowmobebis, licenziebis, savaWro niSnebis, momsaxurebis<br />
niSnebis, inteleqtualuri sakuTrebisa <strong>da</strong> sxva piradi araqonebrivi<br />
uflebebis gamoyenebze uflebis ga<strong>da</strong>cema;<br />
valdebulebis Sesruleba _ ar miiRos an <strong>da</strong>uSvas raime moqmedeba<br />
(situaciebi);<br />
kavSirgabmulobis, sayofacxovrebo, sabinao-komunaluri, sareklemo,<br />
sainovacio, finansuri, sa<strong>da</strong>zRvevo, sakonsultacio, iuridiuli,<br />
buRaltruli, auditoruli, marketinguli, monacemTa <strong>da</strong>muSavebisa <strong>da</strong><br />
sainformcio uzrunvelyofis momsaxureba;<br />
saqonlis sarealizaciod momzadebis momsaxureba (partiis<br />
<strong>da</strong>nawileba, gasagzavnad formireba, <strong>da</strong>xasiaTeba, SefuTva, ga<strong>da</strong>fuTva,<br />
Camosxma);<br />
saqonlis an saqonlis Senaxvisa <strong>da</strong> <strong>da</strong>cvis momsaxureba;<br />
<strong>da</strong>mkveTis nedleuliT (masaliT) saqonlis an sxva qonebis warmoeba,<br />
maT Soris nedleulis/saqonlis warmoeba, <strong>da</strong>mzadeba, ga<strong>da</strong>muSaveba,<br />
17
<strong>da</strong>muSaveba an aRniSnuli nedleulis (masalis) sxvagvari<br />
transformacia, romlis procesSi rogorc nedleulis (masalis), ise<br />
saboloo produqtis mesakuTre aris piri, romelmac miawo<strong>da</strong><br />
nedleuli (masalebi) <strong>da</strong> fuladi an naturaluri formiT aanazRaura<br />
am nedleuliT (masaliT) saqonlis warmoebasTan <strong>da</strong>kavSirebuli<br />
momsaxurebis Rirebuleba (miuxe<strong>da</strong>vad imisa, warmoebisas<br />
mwarmoebelma gamoiyena Tu ara sakuTari nedleuli (masala),<br />
makompleqteblebi an sxva komponentebi, romelTa Rirebulebac<br />
CaiTvala aseT warmoebasTan <strong>da</strong>kavSirebuli momsaxurebis<br />
RirebulebaSi);<br />
satransporto tvirTebis momsaxureba (saeqspeditoro, CatvirTva,<br />
gadmotvirTva, ga<strong>da</strong>tvirTva);<br />
sazRvao gemebis momsaxureba (saporto <strong>da</strong> saporto flotis gemebis<br />
momsaxureba);<br />
sahaero xomaldebis momsaxureba (saqarTvelos aeroportebSi,<br />
sahaero <strong>da</strong> kosmosur sivrceSi gaweuli aeronavigaciis momsaxureba);<br />
sxva momsaxureba.<br />
momsaxurebis erT-erTi saxeobaa finansuri momsaxureba, romelic<br />
aerTianebs mraval safinanso operacias. finansuri momsaxurebis<br />
saxeobebia: kreditebis (sesxebis) gacema; kreditebze (sesxebze),<br />
sakredito (sasesxo) garantiebsa <strong>da</strong> fulad-sakredito (fulad-sasesxo)<br />
operaciebze uzrunvelyofis saSualebebis gacema, maT Soris, piris mier<br />
gacemuli kreditebis (sesxebis) <strong>da</strong> sakredito (sasesxo) garantiebis<br />
marTva; operaciebi, romlebic <strong>da</strong>kavSirebulia klientebis depozitebisa<br />
<strong>da</strong> angariSebis momsaxurebasTan, angariSsworebebTan, fulad<br />
gzavnilebTan, sasesxo valdebulebebTan <strong>da</strong> saga<strong>da</strong>mxdelo<br />
instrumentebTan.<br />
finansuri momsaxureba gulisxmobs agreTve: sawesdebo kapitalSi wilis,<br />
aqciebis, obligaciebis, sertifikatebis, Tamasuqebis, Cekebisa <strong>da</strong> sxva<br />
fasiani qaRaldebis mimoqcevasTan <strong>da</strong>kavSirebul operaciebs <strong>da</strong> maT<br />
momsaxurebas; warmoebul <strong>da</strong> sinTezur finansur instrumentebTan,<br />
forvardul SeTanxmebebTan, ofcionebsa <strong>da</strong> sxva msgavs instrumentebTan<br />
<strong>da</strong>kavSirebul operaciebsa <strong>da</strong> maT momsaxurebas; sainvesticio fondebis<br />
marTvasTan <strong>da</strong>kavSirebul momsaxurebas; <strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevis<br />
operaciebsa <strong>da</strong> ga<strong>da</strong>xdis kanonieri saSualebebis (valutis, fulis,<br />
banknotebis (gar<strong>da</strong> numizmatikuri mizniT gamoyenebulisa)) mimoqcevasTan<br />
<strong>da</strong>kavSirebuli operaciebs, gar<strong>da</strong> sainkasacio momsaxurebisa.<br />
lizingi aris momsaxurebis erT-erTi saxeoba igive finansuri ijara.<br />
lizingis xelSekrulebiT erTi piri ga<strong>da</strong>scems meores sargeblobaSi<br />
raime konkretul qonebas xelSekrulebaSi gaTvaliswinebuli vadiT.<br />
lizingis mimRebi valdebulia ga<strong>da</strong>ixados am qonebiT sargeblobis<br />
safasuri periodulad. Tu piri lizingiT gascems amortizacias<br />
<strong>da</strong>qvemdebarebul ZiriTad saSualebas operacia iTvleba saqonlis<br />
miwodebad, xolo saijaro ga<strong>da</strong>saxdeli Sedgeba bass-is mixedviT<br />
diskontirebis gziT gamoyofili ZiriTadi Tanxisa <strong>da</strong> procentebisagan.<br />
18
imisaTvis, rom qonebis ijariT gacema iyos lizingi, igi aucileblad<br />
un<strong>da</strong> akmayofilebdes 4 ZiriTadi kriteriumi<strong>da</strong>n erT-erTs:<br />
ijaris vadis gasvlisas mis mimRebs ufleba hqondes sabolood<br />
gamoisyidos konkretuli qoneba fiqsirebul an ijaris<br />
xelSekrulebaSi miTiTebul fasad;<br />
ijaris va<strong>da</strong> un<strong>da</strong> aRematebodes ZiriTad saSualebaTa ekonomikuri<br />
samsaxuris vadis 75 %-s;<br />
ijariT aRebuli qonebis narCeni Rirebuleba vadis <strong>da</strong>srulebisas<br />
un<strong>da</strong> iyos 20%-ze naklebi vidre vadis <strong>da</strong>sawyisSi;<br />
minimaluri saijaro ga<strong>da</strong>saxdelis mimdinare diskontirebuli<br />
Rirebuleba lizingis mTliani periodisTvis un<strong>da</strong> iyos qonebis<br />
sabazro Rirebulebis minimum 90%, gar<strong>da</strong> ijarisa, romlis vadis<br />
<strong>da</strong>sawyisic modis qonebis sargeblobis vadis bolo 25%-ze.<br />
saijaro ga<strong>da</strong>saxdelis mimdinare diskontirebuli Rirebulebis<br />
gansazRvrisaTvis gamoyenebuli sabaziso saprocento ganakveTi ar un<strong>da</strong><br />
aRematebodes kreditisTvis (sesxisTvis) am kodeqsiT <strong>da</strong>dgenil 24%-s,<br />
romelic ixdeba Sesabamisi periodis proporciulad (ix. saga<strong>da</strong>saxado<br />
kodeqsi, muxli 179).<br />
lizingis periodi moicavs drois monakveTs, romlis drosac ijaris<br />
mimRebs xelSekrulebis Sesabamisad ufleba aqvs ganaaxlos lizingi.<br />
lizingis xelSekrulebis periodSi ijariT aRebuli qoneba un<strong>da</strong> aisaxos<br />
misi mimRebis balansze, rac mas saSualebas miscems ganaxorcielos am<br />
qonebasTan <strong>da</strong>kavSirebuli saamortizacio <strong>da</strong> ZiriTadi saSualebebis<br />
remontis xarjebis gamoqviTvebi.<br />
ga<strong>da</strong>saxadebiT <strong>da</strong>begvris miznebisaTvis saqonlis/momsaxurebis<br />
gansazRvris principebi<br />
fasis<br />
ga<strong>da</strong>saxadebiT <strong>da</strong>begvris miznebisaTvis gamoiyeneba garigebaSi<br />
dokumenturad <strong>da</strong><strong>da</strong>sturebuli saqonlis/momsaxurebis faqtobrivi fasi,<br />
Tu saga<strong>da</strong>saxado kodeqsiT ar aris gaTvaliswinebuli sabazro fasis an<br />
sxva Rirebulebis gamoyeneba.<br />
saqonlis/momsaxurebis bazarze identuri (xolo misi ararsebobis<br />
SemTxvevaSi – msgavsi) saqonlis/momsaxurebis moTxovnisa <strong>da</strong> miwodebis<br />
urTierTzemoqmedebis Sedegad <strong>da</strong> Sesabamis bazarze im pirebs Soris<br />
<strong>da</strong>debuli garigebis safuZvelze, romlebic ar arian<br />
urTierT<strong>da</strong>mokidebuli pirebi, am bazarze Camoyalibebuli fasi iTvleba<br />
saqonlis/momsaxurebis sabazro fasad.<br />
‣ urTierT<strong>da</strong>mokidebul pirebs Soris garigeba mxedvelobaSi<br />
miiReba mxolod im pirobiT, rom maTi urTierT<strong>da</strong>mokidebuleba<br />
gavlenas ar moaxdens aseTi garigebis Sedegebze.<br />
sabazro fasi ganisazRvreba bazarze saqonlis/momsaxurebis miwodebis<br />
momentisTvis (xolo aseTis ararsebobis SemTxvevaSi – realizaciis<br />
19
momentis uaxloesi dRisTvis, romelic ara umetes 30 dRiT win uswrebs<br />
an mohyveba aseTi saqonlis/momsaxurebis realizaciis moments) identur<br />
(msgavs) saqonelze/momsaxurebaze <strong>da</strong>debuli garigebis, maT Soris,<br />
saerTaSoriso <strong>da</strong> sxva birJebze <strong>da</strong>fiqsirebuli fasebis Sesaxeb<br />
informaciis, safuZvelze.<br />
saqonlis/momsaxurebis bazrad iTvleba am saqonlis/momsaxurebis<br />
mimoqcevis sfero, romelic ganisazRvreba gamyidvelis/myidvelis<br />
SesaZleblobiT, mniSvnelovani <strong>da</strong>naxarjis gareSe gayidos/SeiZinos<br />
saqoneli/momsaxureba gamyidvelisaTvis/myidvelisaTvis uaxloes<br />
teritoriaze saqarTveloSi an mis farglebs gareT.<br />
Tu saqonlis/momsaxurebis bazarze identur (msgavs)<br />
saqonelze/momsaxurebaze <strong>da</strong>debuli garigeba an am bazarze aseTi<br />
saqonlis/momsaxurebis miwodeba ar arsebobs, saqonlis/momsaxurebis<br />
sabazro fasi ganisazRvreba im fasebiT, romlebic Camoyalibebulia<br />
identur (msgavs) saqonelze/momsaxurebaze <strong>da</strong>debuli garigebis<br />
safuZvelze, saqonlis/ momsaxurebis realizaciis momentis uaxloesi<br />
dRisTvis, romelic ara umetes 30 dRiT win uswrebs an mohyveba aseTi<br />
saqonlis/momsaxurebis realizaciis moments.<br />
Tu SeuZlebelia aRniSnul debulebaTa gamoyeneba, maSin<br />
saqonlis/momsaxurebis sabazro fasi ganisazRvreba <strong>da</strong>naxarjebis,<br />
Semdgomi realizaciis fasis an misaRebi sargeblis gansazRvris<br />
meTodebiT.<br />
saqonlis/momsaxurebis sabazro fasis gansazRvrisas gamoiyeneba<br />
saqonlis/momsaxurebis sabazro fasebis Sesaxeb informaciis<br />
oficialuri wyaroebi, aRmasrulebeli xelisuflebis Sesabamisi<br />
organoebis sainformacio baza, saga<strong>da</strong>saxado organoebisaTvis<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa mier miwodebuli informacia <strong>da</strong> sxva sarwmuno<br />
informacia.<br />
‣ saqonlis/momsaxurebis sabazro fasi SeiZleba iyos sabiTumo <strong>da</strong><br />
sacalo.<br />
saqonlis/momsaxurebis gacvlis (barteruli) operacia<br />
saqonlis/momsaxurebis mimwodebeli TiToeuli mxarisaTvis<br />
iTvleba saqonlis/momsaxurebis sabazro fasiT realizaciad, xolo<br />
saqonlis/momsaxurebis TiToeuli mimRebisaTvis – saqonlis/momsaxurebis<br />
imave sabazro fasiT SeZenad.<br />
saga<strong>da</strong>saxado organos ufross/mis moadgiles ufleba aqvs gamoitanos<br />
motivirebuli werilobiTi ga<strong>da</strong>wyvetileba ga<strong>da</strong>saxadebiT <strong>da</strong>begvris<br />
miznebisaTvis sabazro fasis gamoyenebis Sesaxeb, Tu:<br />
garigeba ganxorciel<strong>da</strong> urTierT<strong>da</strong>mokidebul pirebs Soris, gar<strong>da</strong><br />
im SemTxvevisa, rodesac maTi urTierT<strong>da</strong>mokidebuleba gavlenas ar<br />
axdens aseTi garigebis Sedegebze;<br />
saga<strong>da</strong>saxado organo asabuTebs, rom garigebis monawileebs Soris<br />
gacxadebuli fasi gansxvavdeba faqtobrivi fasisgan.<br />
20
arasamewarmeo ekonomikuri saqmianoba<br />
rac Seexeba arasamewarmeo ekonomikur saqmianobas, mas miekuTvneba iseTi<br />
saqmianobebi rogoricaa:<br />
piris mier sxva pirisaTvis qonebis, maT Soris fuladi saxsrebis<br />
droebiT sargeblobaSi ga<strong>da</strong>cema garkveuli safasuris sanacvlod<br />
misi Semdgomi gayidvis an gasxvisebis uflebis gareSe;<br />
<strong>da</strong>qiravebiT muSaoba;<br />
fuladi saxsrebis ganTavseba bankebsa <strong>da</strong> sxva sakredito<br />
<strong>da</strong>wesebulebebSi;<br />
qonebis ijariT ga<strong>da</strong>cema (Tu igi ar wamoadgens samewarmeo<br />
saqmianobas);<br />
qonebis marTva mindobilobiT;<br />
fizikuri piris mier saxelovnebo, samecniero, sakonsultacio <strong>da</strong><br />
sxva msgavsi saqmianobebi.<br />
saga<strong>da</strong>saxado kodeqsis miznebisaTvis arasamewarmeo ekonomikur<br />
saqmianobasTan gaTanabrebulia sawarmos sawesdebo kapitalSi wilis,<br />
fasiani qaRaldebis, sapaio sainvesticio fondSi pais, obligaciebisa <strong>da</strong><br />
sxva savalo valdebulebis SeZena/realizacia, aseve gamyidvelis<br />
sakuTrebaSi arsebuli saavtoro an sxva analogiuri uflebis<br />
realizacia.<br />
‣ aRniSnuli saqmianobebi ar un<strong>da</strong> atarebdes samewarmeo<br />
saqmianobis xasiaTs.<br />
araekonomikuri saqmianoba<br />
arsebobs saqmianobis iseTi saxeebi, romlebic ar ganekuTvnebian<br />
ekonomikur saqmianobas. esenia: religiuri, saqvelmoqmedo,<br />
xelisuflebisa <strong>da</strong> adgilobrivi TviTmmarTvelobis organoebis<br />
funqciebTan <strong>da</strong>kavSirebuli saqmianoba.<br />
‣ Tu saxelmwifo an/<strong>da</strong> adgilobrivi TviTmmarTvelobis organoebis<br />
saqmianoba xorcieldeba xelSekrulebis safuZvelze<br />
anazRaurebis sanacvlod, aseTi tipis saqmianoba ganekuTvneba<br />
ekonomikur saqmianobas.<br />
saqvelmoqmedo saqmianoba<br />
saqvelmoqmedo saqmianoba gulisxmobs nebayoflobiT <strong>da</strong> uangarod<br />
<strong>da</strong>xmarebis gawevas uSualod an mesame piris meSveobiT im pirebisTvis,<br />
romlebic am <strong>da</strong>xmarebas saWiroeben, maT Soris:<br />
fizikuri pirebi, romlebic saWiroeben socialur <strong>da</strong>cvas,<br />
a<strong>da</strong>ptaciasa <strong>da</strong> samedicino <strong>da</strong>xmarebas;<br />
21
xelmokle fizikuri pirebi, invalidebi, moxucebi, oboli bavSvebi,<br />
marCenal<strong>da</strong>kargulebi, ltolvilebi, devnilebi, avadmyofebi,<br />
mravalSviliani ojaxebi <strong>da</strong> maTi wevrebi;<br />
omis, SeiaraRebuli konfliqtebis, avariebis, stiqiuri ubedurebebis,<br />
katastrofebis, epidemiebis an/<strong>da</strong> epizootiebis Sedegad<br />
<strong>da</strong>zaralebuli fizikuri pirebi;<br />
bavSvTa, moxucTa <strong>da</strong> invalidTa momvleli an momsaxure<br />
organizaciebi (bavSvTa saxlebi, skola-internatebi, moxucTa<br />
TavSesafarebi, ufaso sasadiloebi, samedicino <strong>da</strong> sareabilitacio<br />
centrebi <strong>da</strong> sxva msgavsi <strong>da</strong>wesebulebebi);<br />
religiuri <strong>da</strong> saqvelmoqmedo organizaciebi;<br />
gansakuTrebuli niWiT <strong>da</strong>jildovebuli fizikuri pirebi;<br />
sasjelaRsrulebis <strong>da</strong>wesebulebebi - maTSi moTavsebul pirTa<br />
movlisa <strong>da</strong> samedicino momsaxurebis gaumjobesebis mizniT;<br />
is organizaciebi, romlebic axorcieleben sazogadoebisaTvis<br />
sasargeblo saqmianobas Semdeg sferoebSi: a<strong>da</strong>mianis uflebebis<br />
<strong>da</strong>cva, demokratiisa <strong>da</strong> samoqalaqo sazogadoebis ganviTareba,<br />
garemos <strong>da</strong>cva, ganaTleba, mecniereba, janmrTelobisa <strong>da</strong> socialuri<br />
<strong>da</strong>cva, kultura, xelovneba, fizikuri aRzr<strong>da</strong> <strong>da</strong> samoyvarulo<br />
sporti.<br />
Tu zemoT CamoTvlili saqmianoba ganxorcielebulia: saxelmwifo<br />
xelisuflebis an/<strong>da</strong> adgilobrivi TviTmmarTvelobis organos mier;<br />
sawarmos, politikuri partiis an arCevnebSi monawile sxva saarCevno<br />
subieqtis mxar<strong>da</strong>saWerad; fizikuri piris mier naTesavis mimarT, xolo<br />
iuridiuli piris mier _ misi mmarTvelobiTi organos xelmZRvanelobis<br />
an maTi naTesavebis mimarT; sponsoris mier, igi ar ganixileba rogorc<br />
saqvelmoqmedo saqmianoba.<br />
religiuri saqmianoba<br />
religiur saqmianobas axorcieleben registrirebuli religiuri<br />
organizaciebi, romelTa mizania aRmsareblobisa <strong>da</strong> sarwmunoebis<br />
gavrceleba Semdegi gzebiT, rogoricaa:<br />
religiuri wes-Cveulebebis, ceremoniebis, locvebis an sxva sakulto<br />
moqmedebaTa organizeba <strong>da</strong> Catareba;<br />
morwmuneTaTvis SesaZleblobis micema, gamoiyenon samlocvelo<br />
Senobebi an saritualo nagebobebi religiur moTxovnilebaTa<br />
rogorc erToblivad, ise individualurad <strong>da</strong>sakmayofileblad;<br />
religiuri delegaciebis, momlocvelebis, sxva<strong>da</strong>sxva konfesiebis<br />
warmomadgenlobis miRebisa <strong>da</strong> gamgzavrebis, erovnuli <strong>da</strong><br />
saerTaSoriso religiuri TaTbirebis, yrilobebis, seminarebis<br />
organizeba; aRniSnul RinisZiebaTa Catarebis periodSi monawileebis<br />
sastumroTi, kvebiT, transportiTa <strong>da</strong> kulturuli momsaxurebiT<br />
uzrunvelyofa;<br />
22
monastrebis, samonastro eklesiebis, sasuliero-saswavlo<br />
<strong>da</strong>wesebulebebis Senaxva, am <strong>da</strong>wesebulebebis moswavleTa <strong>da</strong><br />
msmenelTa swavleba, saqvelmoqmedo organizaciebis Senaxva.<br />
‣ religiur saqmianobas uTanabrdeba im sawarmoTa saqmianoba,<br />
romlebic gamoscemen religiur literaturas an awarmoeben<br />
religiuri <strong>da</strong>niSnulebis nivTebs <strong>da</strong> axorcieleben maT<br />
realizacias, xolo aseTi saqmianobiT miRebuli fuladi<br />
saxsrebi gamoiyeneba religiuri saqmianobis gansaxorcieleblad.<br />
Semosavlis miRebis wyaroebi<br />
saga<strong>da</strong>saxado kodeqsis miznebisaTvis <strong>da</strong>begvras eqvemdebareba<br />
saqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuli Semosavali, romelsac<br />
ganekuTvneba:<br />
<strong>da</strong>qiravebiT muSaobis Sedegad miRebuli Semosavali;<br />
saqarTveloSi momsaxurebis gaweviT an saqonlis realizaciiT<br />
miRebuli Semosavali;<br />
im ekonomikuri saqmianobi<strong>da</strong>n miRebuli Semosavali, romelsac<br />
axocielebs ararezidenti piris mudmivi <strong>da</strong>wesebuleba;<br />
rezidenti iuridiuli pirisgan miRebuli dividendebi an<br />
partnioruli wilis gayidviT miRebuli Semosavali, agerTve mis mier<br />
ga<strong>da</strong>xdili pensia;<br />
saqarTveloSi arsebuli <strong>da</strong> ekonomikuri saqmianobisaTvis<br />
gamoyenebuli uZravi qonebiT miRebuli Semosavali, maT Soris, aseT<br />
qonebaSi partnioris wilis realizaciiT miRebuli Semosavali;<br />
im sawarmos aqciebis an partnioris wilis miwodebiT miRebuli<br />
Semosavali, romlis aqtivebis Rirebulebis 50 procentze meti<br />
pir<strong>da</strong>pir an arapir<strong>da</strong>pir iqmneba saqarTveloSi arsebuli uZravi<br />
qonebis Rirebulebi<strong>da</strong>n;<br />
rezidenti an ararezidenti pirisgan (romelsac aqvs mudmivi<br />
warmomadgenloba) procentiT miRebuli Semosavali;<br />
saqarTveloSi arsebuli an gamoyenebuli qonebi<strong>da</strong>n roialtis<br />
formiT miRebuli Semosavlebi;<br />
moZravi qonebis ijariT an/<strong>da</strong> sxva saxelSekrulebo sargeblobis<br />
uflebis ga<strong>da</strong>cemiT miRebuli Semosavali;<br />
rezidentis mier qonebis realizaciiT miRebuli sxva Semosavali,<br />
romelic ar aris <strong>da</strong>kavSirebuli samewarmeo saqmianobasTan;<br />
sa<strong>da</strong>zRvevo Senatanebis saxiT miRebuli Semosavali;<br />
Tu saga<strong>da</strong>saxado wlis ganmavlobaSi realizebuli ZiriTad<br />
saSualebaTa jgufis Tanxa metia wlis bolos jgufis RirebulebiT<br />
balansze, maSin aRniSnuli nameti CaiTvleba Semosavlad (magaliTi:<br />
sawarmos ZiriTad saSualebebs wlis bolosaTvis balansze<br />
ericxebo<strong>da</strong> 15 000 lari. wlis <strong>da</strong>mTavrebamde sawarmom moaxdina<br />
ZiriTad saSualebaTa realizacia 22 000 larad. maSin 22 aTas lars<br />
23
gamoakldeba 15 000 lari <strong>da</strong> miRebuli sxvaoba - 7 000 lari<br />
saga<strong>da</strong>saxado kodeqsis miznebisTvis CaiTvleba sawarmos Semosavlad);<br />
saqarTvelosa <strong>da</strong> ucxo qveynebs Soris saerTaSoriso ga<strong>da</strong>zidvebSi<br />
satransporto momsaxurebiT an saerTaSoriso kavSirgabmulobaSi<br />
telesakomunikacio momsaxurebiT miRebuli Semosavali;<br />
sxva Semosavali.<br />
‣ saqarTveloSi miRebuli Semosavlis gansazRvra xdeba mxolod<br />
zemoT CamoTvlili punqtebis mixedviT <strong>da</strong> yuradReba ar eqceva<br />
Semosavlis miRebis adgils.<br />
‣ adre gamoqviTuli xarjebis, zaralisa <strong>da</strong> uimedo valebis<br />
anazRaurebiT miRebuli Tanxa im wlis Semosavlad iTvleba,<br />
romelSic mox<strong>da</strong> misi anazRaureba.<br />
fizikuri pirebi, sawarmoebi <strong>da</strong> organizaciebi<br />
fizikuri pirebi<br />
saqarTvelos saga<strong>da</strong>saxado kodeqsis miznebisTvis fizikur pirebad<br />
iTvlebian:<br />
saqarTvelos moqalaqeebi;<br />
ucxo qveynis moqalaqeebi;<br />
moqalaqeobis armqone pirebi.<br />
fizikuri piri iTvleba saqarTvelos rezidentad, Tu igi faqtobrivad<br />
imyofeba saqarTvelos teritoriaze aranakleb 183 dRisa nebismieri<br />
uwyveti 12 kalen<strong>da</strong>ruli Tvis periodSi, romelic mTavrdeba mocemul<br />
saga<strong>da</strong>saxado wels.<br />
saqarTvelos teritoriaze faqtobrivad yofnis drod iTvleba is dro,<br />
romlis ganmavlobaSic piri imyofeba saqarTvelos teritoriaze an mis<br />
farglebs gareT saqarTvelos saxelmwifo samsaxurSi. am dros<br />
mieTvleba dro, roca fizikuri piri specialurad gavi<strong>da</strong> saqarTvelos<br />
farglebs gareT samkurnalod, <strong>da</strong>sasveneblad, mivlinebiT an<br />
saswavleblad.<br />
saqarTveloSi faqtobrivad yofnis dros ar ganekuTveneba iseTi<br />
SemTxvevebi roca, piri saqarTvelos terotoriaze imyofebo<strong>da</strong>:<br />
diplomatiuri an sakonsulo statusiT an aseTi piris ojaxis wevri;<br />
rogorc saqarTvelos saerTaSoriso xelSekrulebis Sesabamisad<br />
moqmedi saerTaSoriso organizaciis TanamSromeli an rogorc<br />
saqarTveloSi ucxo qveynis samsaxurSi myofi piri, misi ojaxis<br />
wevri (gar<strong>da</strong> saqarTvelos moqalaqeebisa);<br />
erTi ucxo qveyni<strong>da</strong>n meoreSi ga<strong>da</strong>adgilebisas saqarTvelos<br />
teritoriis gavliT;<br />
samkurnalod an <strong>da</strong>sasveneblad.<br />
24
saqarTvelos teritoriaze faqtobrivad yofnis dRed iTvleba dRe,<br />
romlis ganmavlobaSic fizikuri piri imyofeba saqarTveloSi,<br />
miuxe<strong>da</strong>vad misi yofnis xangrZlivobisa. rezidentebisa <strong>da</strong><br />
ararezidentebis statusi dgindeba yoveli saga<strong>da</strong>saxado periodisaTvis.<br />
‣ is dReebi, romelTa mixedviTac fizikuri piri wina saga<strong>da</strong>saxado<br />
periodSi CaiTvala rezidentad, aRar gaiTvaliswineba momdevno<br />
saga<strong>da</strong>saxado periodSi rezidentobis <strong>da</strong>dgenisas.<br />
fizikuri piris sacxovrebel adgilad iTvleba adgili, romelsac igi<br />
irCevs sacxovreblad an sa<strong>da</strong>c imyofeba faqtobrivad, amasTan<br />
arasrulwlovanisTvis _ mSoblebis, xolo sameurveo an samzrunvelo<br />
pirisTvis _ meurvis an mzrunvelis sacxovrebeli adgili. samxedro<br />
mosamsaxuris an mudmivad ga<strong>da</strong>adgilebaSi myofi fizikuri piris<br />
sacxovrebel adgilad iTvleba adgili, sa<strong>da</strong>c igi cxovrobs an<br />
registrirebulia <strong>da</strong>dgenili wesiT.<br />
‣ Tu fizikur pirs aqvs ramdenime sacxovrebeli, maSin mis<br />
sacxovrebel adgils <strong>da</strong> faqtobrivad yofnis adgils<br />
gansazRvravs saga<strong>da</strong>saxado organo masTan SeTanxmebiT.<br />
‣ fizikuri piris faqtobrivad yofnis adgilad SeiZleba<br />
CaiTvalos adgili, sa<strong>da</strong>c igi droebiT cxovrobs.<br />
mewarme fizikuri piri SeiZleba iyos individualuri sawarmo<br />
(individualuri mewarme, rogorc individualuri sawarmos mflobeli<br />
aris fizikuri piri, romlis samewarmeo saqmianobisTvis aucilebelia<br />
sawarmos wesiT mowyobili organizacia, mowesrigebuli sakaso <strong>da</strong><br />
sabuRaltro saqme. samarTlebriv urTierTobebSi igi gamodis Tavisi<br />
saxeliT 3 ) an fizikuri piri, romelic axorcielebs kanoniT<br />
gansazRvrul arasamewarmeo saqmianobas (saxelovnebo, samecniero,<br />
samedicino, arqiteqturuli, saadvokato an sanotaro, saaudito,<br />
sakonsultacio (maT Soris saga<strong>da</strong>saxado konsultacia), sasoflosameurneo<br />
an satyeo-sameurneo saqmianoba 4 ).<br />
‣ mewarme fizikuri piris saqmianobis adgilad iTvleba misi<br />
ekonomikuri saqmianobis adgili.<br />
‣ fizikuri piris mier ekonomikuri saqmianobis ganxorcieleba<br />
registraciis, licenziis an nebarTvis aRebis <strong>da</strong>dgenili wesis<br />
<strong>da</strong>rRveviT, ar aris <strong>da</strong>begvris mizniT misi mewarme fizikur pirad<br />
arcnobis safuZveli.<br />
3 saqarTvelos kanoni `mewarmeTa Sesaxeb~ muxli 2 punqti 2.<br />
4 saqarTvelos kanoni `mewarmeTa Sesaxeb~ muxli 1 punqti 2.<br />
25
sawarmo<br />
saga<strong>da</strong>saxado kodeqsis mixedviT sawarmod iTvleba iseTi subieqtebi,<br />
romlebic axorcieleben ekonomikur saqmianobas an Seqmnili arian<br />
amgvari saqmianobis ganxorcielebis mizniT, maT miekuTvnebian:<br />
iuridiuli pirebi (soli<strong>da</strong>ruli pasuxismgeblobis sazogadoeba,<br />
SezRuduli pasuxismgeblobis sazogadoeba, komandituri<br />
sazogadoeba, saaqcio sazogadoeba <strong>da</strong> kooperativi);<br />
ucxo qveynis kanonmdeblobis Sesabamisad Seqmnili korporaciebi,<br />
kompaniebi, firmebi (miuxe<strong>da</strong>vad imisa, aqvT Tu ara iuridiuli piris<br />
statusi), aseve ucxouri sawarmos mudmivi <strong>da</strong>wesebulebebi;<br />
sxva gaerTianebebi, amxanagobebi <strong>da</strong> sxva msgavsi warmonaqmnebi.<br />
‣ sawarmos ar ganekuTvneba individualuri sawarmo.<br />
‣ saqarTvelos sawarmod iTvleba sawarmo, romlis marTvis an/<strong>da</strong><br />
saqmianobis adgili saqarTveloSia. sxva <strong>da</strong>narCeni sawarmoebi<br />
iTvleba ucxour sawarmoebad.<br />
sawarmos saqmianobis adgili<br />
sawarmos saqmianobis adgilis gansazRvrisas saga<strong>da</strong>saxado organos mier<br />
mxedvelobaSi miiReba gansazRvruli garemoebebi (ix. sqema # 4).<br />
sawarmos saqmianobis adgilis gansazRvra<br />
saxelmwifo registraciis adgili<br />
iuridiuli misamarTi<br />
ZiriTadi saqmianobis ganxorcielebis adgili<br />
sawarmos marTvis adgili<br />
sqema # 4<br />
sawarmos saqmianobis adgilad iTvleba zemoT CamoTvlili<br />
garemoebebi<strong>da</strong>n pirveli, xolo misi ararsebobis SemTxvevaSi rigiT<br />
Semdgomi <strong>da</strong> a.S.<br />
gaerTianebebis, amxanagobebis an sxva msgavsi warmonaqmnebis saqmianobis<br />
adgilad iTvleba xelSekrulebis monawile im piris saqmianobis adgili,<br />
romelsac erToblivi xelSekrulebiT akisria sawarmos marTva.<br />
26
‣ Tu xelSekrulebiT gansazRvruli ar aris erToblivi<br />
saqmianobis mmarTveli piri, maSin am gaerTianebis saqmianobis<br />
adgilad iTvleba xelSekrulebaSi monawile saqarTvelos<br />
sawarmos saqmianobis adgili aseTis arsebobis SemTxvevaSi.<br />
‣ TuU xelSekrulebaSi mxolod rezidenti fizikuri pirebi<br />
monawileoben <strong>da</strong> isini erTad uZRvebian saerTo saqmes, maSin am<br />
sawarmos saqmianobis adgili ganisazRvreba monawileTa mier<br />
miwodebuli monacemebis safuZvelze, xolo aseTi monacemebis<br />
ararsebobis an saeWvo monacemebis wardgenis SemTxvevaSi _<br />
saga<strong>da</strong>saxado organoSi arsebuli monacemebis safuZvelze.<br />
‣ gaerTianebebis, amxanagobebis an sxva msgavsi warmonaqmnebis<br />
ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebuli sakiTxebis marTva un<strong>da</strong> <strong>da</strong>ekisros<br />
xelSekrulebis monawile saqarTvelos sawarmos an rezident<br />
fizikur pirs (aseTis arsebobis SemTxvevaSi), miuxe<strong>da</strong>vad imisa,<br />
vin marTavs sawarmos saqmeebs.<br />
sawarmos marTvis adgili<br />
sawarmos marTvis adgilis gansazRvrisas saga<strong>da</strong>saxado organos mier<br />
mxedvelobaSi miiReba gansazRvruli garemoebebi (ix. sqema # 5).<br />
sawarmos marTvis adgilis gansazRvra<br />
sawarmos marTvis adgili<br />
sawarmos faqtobrivi<br />
marTvis adgili<br />
sawarmos mmarTveli organos<br />
saqmianobis adgili<br />
mmarTveli sawarmos saqmianobis<br />
adgili/mmarTveli fizikuri<br />
piris sacxovrebeli adgili<br />
sqema #5<br />
sawarmos marTvis adgilad iTvleba is adgili sai<strong>da</strong>nac sawarmos<br />
direqtorati an sxva mmarTvelobiTi organo axorcielebs Tavis<br />
funqciebs sawarmos sa<strong>da</strong>mfuZneblo dokumentebis (wesdeba, debuleba,<br />
xelSekruleba) Sesabamisad. sayuradReboa, rom marTvis adgilis<br />
27
<strong>da</strong>dgenisas gamoiyeneba mxolod es wesi <strong>da</strong> mxedvelobaSi ar miiReba<br />
sawarmos umaRlesi makontrlebeli organoebisa (mag.: sameTvalyureo<br />
sabWo, aqcionerTa kreba <strong>da</strong> sxva) <strong>da</strong> sawarmos Semosavlebis miRebis<br />
adgilebi.<br />
sawarmos marTvis adgilad iTvleba sawarmos mmarTvelobiTi organos<br />
(administracia, direqcia, gamgeoba, centraluri buRalteria an msgavsi<br />
organo) saqmianobis adgili im SemTxvevaSi Tu:<br />
sawarmos ar gaaCnia mmarTvelobiTi organo;<br />
mmarTvelobiT organos ar gaaCnia saqmianobis mudmivi adgili;<br />
mmarTveli uSualod ar axorcielebs sawarmos marTvas.<br />
Tu sawarmos marTavs sxva sawarmo an fizikuri piri, maSin marTvis<br />
adgilad iTvleba mmarTveli sawarmos saqmianobis adgili, mmarTveli<br />
fizikuri piris SemTxvevaSi ki am piris sacxovrebeli adgili.<br />
mniSvnelovania imis gaTvaliswineba, rom aRniSnuli wesi moqmedebs<br />
miuxe<strong>da</strong>vad imisa mmarTvelobas sxva sawarmo an fizikuri piri<br />
axorcielebs xelSekrulebis an ga<strong>da</strong>wyvetilebis safuZvelze Tu<br />
faqtobrivad.<br />
‣ gaerTianebebis, amxanagobebisa <strong>da</strong> sxva msgavsi warmonaqmnebis<br />
marTvis adgilad iTvleba misi saqmianobis adgili.<br />
mudmivi <strong>da</strong>wesebuleba<br />
saqarTveloSi funqcionireben ucxouri sawarmoebi, romlebsac gaaCniaT<br />
mudmivi <strong>da</strong>wesebulebebi. ucxouri sawarmos an/<strong>da</strong> ararezidenti fizikuri<br />
piris mudmiv <strong>da</strong>wesebulebad iTvleba is adgili, romlis meSveobiTac es<br />
piri nawilobriv an mTlianad axorcielebs samewarmeo saqmiaobas, gar<strong>da</strong><br />
iseTi SemTxvevebisa, rodesac adgili aqvs saqarTvelos teritoriaze<br />
sawarmoebis fasiani qaRaldebis, kapitalis wilis an sxva raime<br />
sakuTrebis flobis faqts. mudmiv <strong>da</strong>wesebulebas uTanabrdeba:<br />
samSeneblo moe<strong>da</strong>ni, samontaJo an saamwyobo obieqti <strong>da</strong> maTTan<br />
<strong>da</strong>kavSirebuli sakontrolo saqmianobis ganxorcieleba;<br />
<strong>da</strong>nadgari an konstruqcia, saburRi <strong>da</strong>nadgari an xomaldi, romlebic<br />
gamoiyeneba bunebrivi resursebis <strong>da</strong>sazverad, agreTve maTTan<br />
<strong>da</strong>kavSirebuli sakontrolo saqmianobis ganxorcieleba;<br />
mudmivi baza, sa<strong>da</strong>c ararezidenti fizikuri piri axorcielebs<br />
samewarmeo saqmianobas;<br />
ucxouri sawarmos marTvis adgili, filiali, warmomadgenloba,<br />
ganyofileba, biuro, ofisi, saagento, saamqro, sabado, karieri,<br />
bunebrivi resursebis mopovebis sxva adgili, nebismieri sxva<br />
qve<strong>da</strong>nayofi an am sawarmos saqmianobis sxva adgili.<br />
‣ aRniSnuli debulebebi ar vrceldeba „navTobisa <strong>da</strong> gazis<br />
Sesaxeb“ saqarTvelos kanoniT gansazRvruli navTobisa <strong>da</strong> gazis<br />
operaciebis ganxorcielebisas ararezidenti qvekontraqtorebis<br />
mier momsaxurebis gawevaze.<br />
28
ucxouri sawarmos mudmiv <strong>da</strong>wesebulebad iTvleba agreTve am sawarmos<br />
saxeliT an/<strong>da</strong> misi interesebis Sesabamisad moqmedi sxva piris mier<br />
sawarmos 3 Tveze meti xniT marTva, gar<strong>da</strong> iseTi SemTxvevebisa, rodesac<br />
ucxouri sawarmo an ararezidenti fizikuri piri saqarTveloSi<br />
samewarmeo saqmianobas axorcielebs kanonmdeblobiT gansazRvruli<br />
profesiuli statusis mqone Suamavlis, agentis an brokeris meSveobiT.<br />
aRniSnuli piri ar aris uflebamosili awarmoos molaparakebebi an<br />
xeli moaweros raime dokumentebs ucxouri sawarmos an ararezidenti<br />
fizikuri piris saxeliT.<br />
mudmiv <strong>da</strong>wesebulebas agreTve ar warmoSobs ucxouri sawarmos <strong>da</strong><br />
ararezidenti fizikuri piris mier mxolod:<br />
erToblivi saqmianobis xelSekrulebis <strong>da</strong>debis faqti, romelic<br />
mTlianad an nawilobriv xorcieldeba saqarTvelos teritoriaze;<br />
saqarTvelos teritoriaze arsebul sxva sawarmoSi an organizaciaSi<br />
TanamSromlis mivlinebis faqti, Tu igi moqmedebs mxolod im<br />
sawarmos saxeliT <strong>da</strong> icavs im sawarmos interesebs, sa<strong>da</strong>c igi<br />
miavlines;<br />
saqarTvelos sawarmos an organizaciis kontrolirebis faqti;<br />
saqarTvelos teritoriaze arsebuli <strong>da</strong>wesebulebis gamoyeneba<br />
saqonlisa <strong>da</strong> maragebis (sxva piris mier misi ga<strong>da</strong>muSavebis mizniT)<br />
Senaxvis, aseve saqonlis demonstraciis, Sesyidvis, informaciis<br />
Segrovebis, <strong>da</strong>mxmare xasiaTis sxva saqmianobebis ganxorcielebis,<br />
sesxis gacemis, saqonlis miwodebasTan an teqnikuri xasiaTis<br />
momsaxurebis gawevasTan <strong>da</strong>kavSirebuli xelSekrulebebis momzadebis<br />
an/<strong>da</strong> xelmoweris mizniT.<br />
saqarTveloSi ucxouri sawarmos an ararezidenti fizikuri piris<br />
mudmivi <strong>da</strong>wesebulebis registraciias axdens saga<strong>da</strong>saxado organo,<br />
romelic awarmoebs Sesabamis reestrs. registraciisa <strong>da</strong> reestris<br />
warmoebis wess adgens saqarTvelos finansTa ministri.<br />
‣ mudmivi <strong>da</strong>wesebulebis registraciisTvis ar ga<strong>da</strong>ixdevineba<br />
saxelmwifo baJi, mosakrebeli an sxva ga<strong>da</strong>saxdeli.<br />
saqarTveloSi mudmiv <strong>da</strong>wesebulebad iTvleba piri zemoxsenebuli<br />
registraciis, Sesabamisi uflebamosilebis mindobis an<br />
warmomadgenlobiTi saqmianobis ganxorcielebis momenti<strong>da</strong>n.<br />
29
organizacia<br />
organizaciebi SeiZleba iyos: sazogadoebrivi an religiuri<br />
gaerTianebebi, fondebi, kavSirebi, saqarTvelos an ucxo qveynis<br />
kanonmdeblobis Sesabamisad moqmedi arasamewarmeo iuridiuli pirebi,<br />
sabiujeto organizaciebi, korporaciebi, sajaro samarTlis iuridiuli<br />
pirebi <strong>da</strong> saerTaSoriso organizaciebi.<br />
‣ organizaciis saqmianobisa <strong>da</strong> marTvis adgilis gansazRvra, aseve<br />
misi saqarTvelos an ucxouri organizaciisTvis mikuTvneba xdeba<br />
imave wesiT, romelic <strong>da</strong>dgenilia sawarmosTvis. (ix. gv. 26-27).<br />
Tu organizacia axorcielebs ekonomikur saqmianobas, maSin misi qonebis<br />
<strong>da</strong> saqmianobis nawili, romelsac am miznebisTvis iyenebs, CaiTvleba<br />
sawarmos qonebad <strong>da</strong> saqmianobad, xolo im nawilSi sa<strong>da</strong>c amis gamijvna<br />
SeuZlebelia, am gaangariSebisTvis gamoiyeneba organizaciis mier<br />
miRebul SemosavalSi ekonomikuri saqmianobiT miRebuli Semosavlis<br />
xvedriTi wili.<br />
saqvelmoqmedo organizacia<br />
saqvelmoqmedo organizacia aris organizacia, romelsac gaaCnia<br />
saqvelmoqmedo saqmianobis ganxorcielebis 1 wliani gamocdileba <strong>da</strong><br />
registrirebulia kanonmdeblobiT <strong>da</strong>dgenili wesiT. saqvelmoqmedo<br />
organizacia SesaZloa aseve axorcielebdes <strong>da</strong>matebiT ekonomikur<br />
saqmianobas, romelic aucileblad un<strong>da</strong> emsaxurebodes mis ZiriTad<br />
miznebs.<br />
‣ saqvelmoqmedo oragnizaciis statusis miniWebas axorcielebs<br />
saga<strong>da</strong>saxado organo adgilsamyofelis mixedviT (ix. finansTa<br />
ministris brZaneba # 149).<br />
saqvelmoqmedo organizaciis statusis miniWeba xdeba Sesabamisi<br />
werilobiTi gancxadebis wardgenis safuZvelze, romelSic mieTiTeba<br />
saqvelmoqmedo organizaciis:<br />
saxelwodeba;<br />
organizaciul-samarTlebrivi forma;<br />
ZiriTadi miznebi;<br />
ukanaskneli wlis saqmianobis mimarTulebebi;<br />
xelmZRvaneli organosa <strong>da</strong> filialis misamarTebi.<br />
gancxadebas Tan un<strong>da</strong> <strong>da</strong>erTos:<br />
organizaciis wesdebis asli;<br />
samoqalaqo registraciis asli;<br />
ukanaskneli wlis saqmianobis angariSi, romelic un<strong>da</strong> Seicavdes<br />
misi saqmianobis aRweras;<br />
<strong>da</strong>moukidebeli auditoris mier <strong>da</strong><strong>da</strong>sturebuli ukanaskneli wlis<br />
finansuri dokumentebi.<br />
30
Sesabamis saga<strong>da</strong>saxado organoSi gancxadebisa <strong>da</strong> Tan<strong>da</strong>rTuli<br />
dokumentebis wardgeni<strong>da</strong>n 1 Tvis va<strong>da</strong>Si uflebamosili organo iRebs<br />
ga<strong>da</strong>wyvetilebas saqvelmoqmedo organizaciis statusis miniWebis Sesaxeb<br />
(ix. sqema # 6).<br />
‣ Tu <strong>da</strong>dgenil va<strong>da</strong>Si ga<strong>da</strong>wyvetileba ar iqna miRebuli statusi<br />
CaiTvleba miniWebulad.<br />
‣ saqvmelmoqmedo organizaciis statusi mieniWeba uvadod.<br />
saqvelmoqmedo organizaciis statusis miniWeba<br />
gancxadebisa <strong>da</strong> masze<br />
Tan<strong>da</strong>rTuli masalebis wardgena<br />
saga<strong>da</strong>saxado organoSi<br />
saga<strong>da</strong>saxado organos mier<br />
motivirebuli ga<strong>da</strong>wyvetilebis<br />
miReba<br />
gancxadebis miRebi<strong>da</strong>n 1 TveSi<br />
saqvelmoqmedo organizaciis<br />
statusis ZalaSi Sesvla<br />
statusis miniWebisTanave<br />
sqema # 6<br />
statusis miniWebis Semdgom organizacias ga<strong>da</strong>ecema statusis<br />
<strong>da</strong>ma<strong>da</strong>sturebeli mowmoba, romelSic aRiniSneba:<br />
organizaciis saxelwodeba;<br />
organizaciul-samarTlebrivi forma;<br />
statusi;<br />
xelmZRvaneli organos misamarTi;<br />
statusis miniWebis TariRi;<br />
statusis saidentifikacio nomeri.<br />
statusis miniWebisTanave saqvelmoqmedo organizacia valdebulia<br />
yoveli wlis 1 aprilamde saga<strong>da</strong>saxado organos warudginos bolo<br />
wlis: saqmianobis programuli angariSi, finansuri angariSi <strong>da</strong><br />
<strong>da</strong>moukidebeli auditoris mier <strong>da</strong><strong>da</strong>sturebuli finansuri dokumentebi.<br />
31
‣ finansuri <strong>da</strong> programuli angariSebi un<strong>da</strong> gamoqveyndes <strong>da</strong><br />
xelmisawvdomi iyos yvela <strong>da</strong>interesebuli pirisTvis.<br />
‣ <strong>da</strong>uSvebelia saqvelmoqmedo organizaciis mogebisa <strong>da</strong> aqtivebis<br />
ganawileba organizaciis wevrebs, <strong>da</strong>mfuZneblebs, gamgeobisa <strong>da</strong><br />
kuratoriumis wevrebs Soris.<br />
saqvelmoqmedo organizaciis likvi<strong>da</strong>ciis SemTxvevaSi uflebamosili<br />
organos an piris ga<strong>da</strong>wyvetilebiT qoneba ga<strong>da</strong>ecema msgavsi miznebis<br />
mqone saqvelmoqmedo organizacias, xolo aseTis ar arsebobis<br />
SemTxvevaSi _ sxva saqvelmoqmedo organizacias. saxelmwifo qonebis<br />
safuZvelze Seqmnili saqvelmoqmedo organizaciis statusis mqone<br />
sajaro samarTlis iuridiuli piris likvi<strong>da</strong>ciis SemTxvevaSi qoneba<br />
ga<strong>da</strong>dis saxelmwifo sakuTrebaSi.<br />
‣ saqvelmoqmedo organizaciis statusis CamorTmevas axdens<br />
saqarTvelos finansTa ministri saga<strong>da</strong>saxado oraganos<br />
wardginebiT.<br />
saqvelmoqmedo organizaciis statusi uqmdeba organizaciis iniciativiT<br />
an CamorTmevis SemTxvevaSi. CamorTmevis mizezi SesaZloa iyos<br />
saqvelmoqmedo organizaciis mier kanoniT <strong>da</strong>dgenili moTxovnebis<br />
<strong>da</strong>rRveva an misTvis samoqalaqo registraciis Sewyveta. saqvelmoqmedo<br />
organizacias ufleba aqvs CamorTmeuli statusis aRdgenis Taobaze<br />
gancxadeba Seitanos statusis CamorTmevis mizezis aRmofxvri<strong>da</strong>n ara<br />
nakleb 1 wlis gasvlis Semdeg.<br />
‣ statusis CamorTmevis SemTxvevaSi saqvelmoqmedo organizacia<br />
valdebulia <strong>da</strong>abrunos statusi<strong>da</strong>n gamomdinare saga<strong>da</strong>saxado<br />
SeRavaTebiT miRebuli sargeblis is nawili, romelic<br />
<strong>da</strong>kavSirebulia moTxovnebis <strong>da</strong>rRvevasTan.<br />
saqarTvelos finansTa saministro awarmoebs saqvelmoqmedo<br />
organizaciebis erTian reestrs. reestrSi Seitaneba Semdegi monacemebi:<br />
organizaciis saxelwodeba;<br />
xelmZRvaneli organos, filialebisa <strong>da</strong> warmomadgenlobebis<br />
misamarTebi;<br />
ZiriTadi miznebi;<br />
statusis miniWebis TariRi;<br />
mmarTvelobis umaRlesi organos yvela wevris vinaoba <strong>da</strong><br />
misamarTebi.<br />
aRniSnuli monacemebis cvlilebis SemTxvevaSi saqvelmoqmedo<br />
organizacia valdebulia cvlilebis Sesaxeb werilobiT acnobos<br />
saga<strong>da</strong>saxado organos cvlilebi<strong>da</strong>n ara ugvianes 1 Tvis va<strong>da</strong>Si.<br />
‣ saqvelmoqmedo organizaciebis erTiani reestri xelmisawvdomi<br />
un<strong>da</strong> iyos nebismieri <strong>da</strong>interesebuli pirisTvis.<br />
32
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong> saga<strong>da</strong>saxado agenti<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aris piri, romelic valdebulia ga<strong>da</strong>ixados<br />
saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili ga<strong>da</strong>saxadebi, xolo saga<strong>da</strong>saxado<br />
agenti aris piri, romelmac kodeqsiT <strong>da</strong>dgenili wesiT <strong>da</strong> <strong>da</strong>dgenil<br />
SemTxvevebSi un<strong>da</strong> Seasrulos ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado valdebuleba<br />
(magaliTi: fizikurma pirma SromiTi xelSekruleba gaaforma Sps `nike~sTan,<br />
mas ganesazRvra xelfasi TveSi 300 laris odenobiT. Sps-m fizikur<br />
pirs un<strong>da</strong> <strong>da</strong>ukavos <strong>da</strong> biujetSi ga<strong>da</strong>ixados saSemosavlo ga<strong>da</strong>saxadi<br />
12% - 36 lari <strong>da</strong> xelze un<strong>da</strong> gasces 264 lari. am SemTxvevaSi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aris fizikuri piri, xolo saga<strong>da</strong>saxado agenti<br />
_ Sps `nike~).<br />
‣ saga<strong>da</strong>saxado kodeqsis miznebisTvis saga<strong>da</strong>saxado agenti Tavisi<br />
uflebebiTa <strong>da</strong> movaleobebiT gaTanabrebulia ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelTan.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxels gaaCnia rogorc uflebebi, aseve movaleobebi.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs:<br />
saga<strong>da</strong>saxado organoebisgan miiRos informacia saga<strong>da</strong>saxado<br />
kanonmdeblobiT <strong>da</strong>dgenil sakiTxebze <strong>da</strong> misi gamoyenebis Taobaze,<br />
gaecnos mis Sesaxeb saga<strong>da</strong>saxado organoSi arsebul informacias;<br />
pira<strong>da</strong>d an warmomadgenlis meSveobiT <strong>da</strong>icvas sakuTari interesebi<br />
saga<strong>da</strong>saxado organoSi;<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs saga<strong>da</strong>saxado<br />
urTierTobebis nebismier dros Secvalos Tavisi warmomadgeneli.<br />
isargeblos saga<strong>da</strong>saxado SeRavaTebiT an gaTavisufldes<br />
ga<strong>da</strong>saxadisagan saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili wesiT;<br />
droulad <strong>da</strong>ibrunos an/<strong>da</strong> CaiTvalos sxva ga<strong>da</strong>saxadebis<br />
valdebulebaTa angariSSi zedmetad ga<strong>da</strong>xdili an/<strong>da</strong> zedmetad<br />
amoRebuli ga<strong>da</strong>saxadis an/<strong>da</strong> sanqciis Tanxa;<br />
<strong>da</strong>eswros mis mimarT ganxorcielebul gasvliT saga<strong>da</strong>saxado<br />
Semowmebas; miiRos Semowmebis aqtisa <strong>da</strong> saga<strong>da</strong>saxado organos<br />
ga<strong>da</strong>wyvetilebis de<strong>da</strong>ni an <strong>da</strong>mowmebuli asli <strong>da</strong> `saga<strong>da</strong>saxado<br />
moTxovna~, aseve waradginos axsna-ganmartebebi Catarebuli<br />
Semowmebis, ga<strong>da</strong>saxadebis gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis Sesaxeb;<br />
gaasaCivros rogorc wardgenili `saga<strong>da</strong>saxado moTxovna~, aseve<br />
saga<strong>da</strong>saxado organos Tanamdebobis pirTa ga<strong>da</strong>wyvetilebebi;<br />
moiTxovos kuTvnili saga<strong>da</strong>saxado pasuxismgeblobis zomis<br />
gamoyeneba, Semsubuqeba an ganTavisufleba, agreTve saga<strong>da</strong>saxado<br />
organoTa Tanamdebobis pirebis mier kanonmdeblobis <strong>da</strong>cva masTan<br />
<strong>da</strong>kavSirebul moqmedebaTa ganxorcielebisas;<br />
saga<strong>da</strong>saxado organoebs mosTxovos saga<strong>da</strong>sa<strong>da</strong>xo saidumloebis<br />
<strong>da</strong>cva, aseve ar Seasrulos saga<strong>da</strong>saxado organoebis iseTi<br />
moTxovnebi, romlebic ewinaaRmdegeba saga<strong>da</strong>saxado kanonmdeblobas;<br />
kanoniT moiTxovos <strong>da</strong> miiRos saga<strong>da</strong>saxado organoTa <strong>da</strong> maTi<br />
Tanamdebobis pirTa ukanono ga<strong>da</strong>wyvetilebebis an qmedebebis Sedegad<br />
33
miyenebuli zianis anazRaureba;<br />
saga<strong>da</strong>saxado organos warmomadgenlis gar<strong>da</strong> aravis warudginos misi<br />
ga<strong>da</strong>saxadebis gamoangariSebasTan <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebuli<br />
dokumentebi, gar<strong>da</strong> iseTi SemTxvevebisa roca uflebamosileba<br />
ga<strong>da</strong>cemuli aqvT sxva organoebs.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia:<br />
Seasrulos saga<strong>da</strong>saxado valdebulebebi saga<strong>da</strong>saxado<br />
kanonmdeblobiT <strong>da</strong>dgenili wesiTa <strong>da</strong> pirobebiT;<br />
<strong>da</strong>dgenili wesiT aRricxvaze <strong>da</strong>dges Sesabamis saga<strong>da</strong>saxado<br />
organoSi <strong>da</strong> saga<strong>da</strong>saxado organos warudginos saga<strong>da</strong>saxado<br />
deklaraciebi, gaangariSebebi, cnobebi <strong>da</strong> buRaltruli angariSgeba<br />
im ga<strong>da</strong>saxadebze, romelTa mimarTac igi iTvleba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelad;<br />
ga<strong>da</strong>saxadebis gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis mizniT <strong>da</strong>dgenili wesiT<br />
aRricxos Semosavlebi, xarjebi <strong>da</strong> ga<strong>da</strong>saxadebiT <strong>da</strong>begvris<br />
obieqtebi <strong>da</strong> uzrunvelyos am dokumentebis Senaxva 6 wlis vadiT;<br />
saga<strong>da</strong>saxado Semowmebis Catarebisas an saga<strong>da</strong>saxado kodeqsiT<br />
gaTvaliswinebul sxva SemTxvevebSi saga<strong>da</strong>saxado organoebsa <strong>da</strong> maTi<br />
Tanamdebobis pirebs warudginos ga<strong>da</strong>saxadebis gamosaangariSeblad<br />
<strong>da</strong> ga<strong>da</strong>saxdelad saWiro dokumentebi (cnobebi);<br />
Seasrulos saga<strong>da</strong>saxado organoebisa <strong>da</strong> maTi Tanamdebobis pirTa<br />
kanonieri moTxovnebi saga<strong>da</strong>saxado kanonmdeblobis gamovlenili<br />
<strong>da</strong>rRvevebis aRmofxvrasTan <strong>da</strong>kavSirebiT, agreTve xeli ar SeuSalos<br />
am Tanamdebobis pirebs samsaxurebrivi uflebamosilebis<br />
ganxorcielebisas;<br />
ganacxados saga<strong>da</strong>saxado SeRavaTebiT sargeblobis an<br />
ga<strong>da</strong>saxadebisagan gaTavisuflebis Sesaxeb <strong>da</strong> saga<strong>da</strong>saxado organos<br />
an agents warudginos SeRavaTebiT sargeblobis uflebis<br />
<strong>da</strong>ma<strong>da</strong>sturebeli dokumentebi;<br />
5 dRis va<strong>da</strong>Si Sesabamis saga<strong>da</strong>saxado organos warudginos cnobebi<br />
bankebSi <strong>da</strong> sabanko operaciebis ganmaxorcielebel sxva<br />
organizaciebSi sabanko an sxva angariSebis gaxsnis Sesaxeb;<br />
‣ saqarTvelos sawarmoebi, organizaciebi <strong>da</strong> mewarme fizikuri<br />
pirebi waradgenen informacias rogorc saqarTveloSi, ise<br />
saqarTvelos farglebs gareT gaxsnili angariSebis Sesaxeb,<br />
xolo ucxouri sawarmoebi <strong>da</strong> organizaciebi – mxolod<br />
saqarTveloSi gaxsnili angariSebisa <strong>da</strong> im angariSebis Sesaxeb,<br />
romlebiTac isini axorcieleben ekonomikur saqmianobas<br />
saqarTveloSi.<br />
10 dRis va<strong>da</strong>Si finansTa ministris mier <strong>da</strong>mtkicebuli wesiT<br />
Sesabamis saga<strong>da</strong>saxado organos warudginos informacia sawarmos<br />
qve<strong>da</strong>nayofebis registraciis, reorganizaciis an likvi<strong>da</strong>ciis,<br />
sawarmos gakotrebulad gamocxadebis, likvi<strong>da</strong>ciis an<br />
reorganizaciisa <strong>da</strong> saqmianobis adgilis, marTvis adgilis an<br />
ekonomikuri saqmianobis ganxorcielebis adgilis Secvlis Sesaxeb;<br />
34
Seasrulos saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili sxva<br />
valdebulebebi.<br />
rogorc ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, aseve saga<strong>da</strong>saxado agenti kodeqsis<br />
mixedviT valdebulia:<br />
sworad <strong>da</strong> droulad gamoiangariSos, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
<strong>da</strong>ukavos, Sesabamis biujetebSi ga<strong>da</strong>ricxos saTanado ga<strong>da</strong>saxadebi<br />
<strong>da</strong> Sesabamisad awarmoos maTi aRricxva;<br />
Sesabamis saga<strong>da</strong>saxado organos warudginos ga<strong>da</strong>saxadebis<br />
gamoangariSebis, <strong>da</strong>kavebisa <strong>da</strong> ga<strong>da</strong>xdis sisworis kontrolis<br />
gansaxorcieleblad aucilebeli dokumentebi;<br />
Seasrulos saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili sxva<br />
valdebulebebi.<br />
‣ kanoni iTvaliswinebs pasuxismgeblobas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
an/<strong>da</strong> saga<strong>da</strong>saxado agentis mier misTvis <strong>da</strong>kisrebuli<br />
valdebulebis Seusruleblobis an arajerovnad<br />
SesrulebisaTvis (ix. gv. 159, pasuxismgeblobis Tavi).<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels/saga<strong>da</strong>saxado agents an sxva valdebul pirs<br />
(SemdgomSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli) ufleba aqvs saga<strong>da</strong>saxado<br />
urTierTobebSi monawileoba miiRos kanonieri an uflebamosili<br />
warmomadgenlis mier.<br />
‣ saga<strong>da</strong>saxado urTierTobebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis pira<strong>da</strong>d<br />
monawileoba uflebas ar arTmevs mas, hyavdes warmomadgeneli <strong>da</strong><br />
piriqiT Tu pirs hyavs warmomadgeneli, es uflebas ar arTmevs<br />
mas, pira<strong>da</strong>d miiRos monawileoba saga<strong>da</strong>saxado urTierTobebSi.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis warmomadgenlis saga<strong>da</strong>saxado<br />
urTierTobebTan <strong>da</strong>kavSirebuli kanonieri qmedeba, iTvleba TviT<br />
am piris qmedebad.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado organosTvis gasagzavni<br />
nebismieri dokumenti Sedgenili un<strong>da</strong> iyos werilobiTi formiT,<br />
xelmowerili un<strong>da</strong> iyos misi kanonieri an uflebamosili<br />
warmomadgenlis mier <strong>da</strong> <strong>da</strong>mowmebuli un<strong>da</strong> iyos beWdiT (aseTis<br />
arsebobis SemTxvevaSi). adresats un<strong>da</strong> ga<strong>da</strong>eces dokumentis de<strong>da</strong>ni an<br />
<strong>da</strong>mowmebuli asli.<br />
‣ `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~, saga<strong>da</strong>saxado deklaracia,<br />
Sesagebeli, sxva dokumenti an werili ga<strong>da</strong>cemulad iTvleba, Tu<br />
igi gaigzavna <strong>da</strong>zRveuli safosto gzavniliT an Cabar<strong>da</strong><br />
uSualod saga<strong>da</strong>saxado organoSi.<br />
‣ <strong>da</strong>zRveuli safosto gzavnilis SemTxvevaSi dokumentis/werilis<br />
ga<strong>da</strong>cemis TariRad iTvleba saga<strong>da</strong>saxado organos mier safosto<br />
gzavnilis miRebis TariRi, xolo Tu dokumentis/werilis<br />
ga<strong>da</strong>cemisTvis <strong>da</strong>dgenilia va<strong>da</strong> _ <strong>da</strong>zRveuli safosto gzavnilis<br />
gagzavnis TariRi.<br />
35
saga<strong>da</strong>saxado organos funqciebi, uflebebi <strong>da</strong> movaleobebi<br />
saqarTvelos saga<strong>da</strong>saxado organoebis erTiani, centralizebuli sistema<br />
Sedgeba saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentisa<br />
<strong>da</strong> masSi Semavali saga<strong>da</strong>saxado inspeqciebisagan.<br />
saqarTvelos finansTa ministri uflebamosilia calkeul SemTxvevebSi<br />
gansakuTrebuli niSnis mixedviT Seqmnas saga<strong>da</strong>saxado inspeqcia,<br />
romelic uflebamosilia Tavisi saqmianoba ganaxorcielos saqarTvelos<br />
mTel teritoriaze.<br />
saqarTvelos saga<strong>da</strong>saxado organoebis ZiriTadi funqciaa sakuTari<br />
kompetenciis farglebSi ganaxorcielos saga<strong>da</strong>saxado kanonmdeblobis<br />
<strong>da</strong>cvasa <strong>da</strong> Sesrulebaze kontrolis uzrunvelyofa, ga<strong>da</strong>mxdels<br />
droulad miawodos informacia kanonmdeblobis SecvlasTan <strong>da</strong> mis<br />
ufelebamosilebebTan <strong>da</strong>kavSirebiT <strong>da</strong> ganaxorcielos ga<strong>da</strong>saxadebis<br />
administrireba.<br />
‣ saqarTveloSi saga<strong>da</strong>saxado kontrols axorcieleben mxolod<br />
saga<strong>da</strong>saxado organoebi Tu saga<strong>da</strong>saxado kodeqsiT aseTi<br />
uflebamosileba miniWebuli ar aqvT sxva organoebs.<br />
saga<strong>da</strong>saxado organo uflebamosilia:<br />
Seamowmos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikur saqmianobasTan<br />
<strong>da</strong>kavSirebuli finansuri dokumentebi, sabuRaltro wigni, angariSi,<br />
xarjTaRricxva, finansuri saxsrebi, fasiani qaRaldebi <strong>da</strong> sxva<br />
faseulobani, gaangariSebebi, deklaraciebi, ga<strong>da</strong>saxadebis<br />
gaangariSebisa <strong>da</strong> ga<strong>da</strong>xdis sxva dokumentebi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan an/<strong>da</strong> misi warmomadgenlisgan miiRos<br />
ga<strong>da</strong>saxadebis gamoangariSebasTan <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebuli<br />
dokumentebi (an maTi aslebi), agreTve werilobiTi <strong>da</strong> sityvieri<br />
ganmartebebi saga<strong>da</strong>saxado Semowmebis dros wamoWril sakiTxebze;<br />
gamoikvlios sawarmoebis, organizaciebisa <strong>da</strong> mewarme fizikuri<br />
pirebis sawarmoo, sasawyobo, savaWro <strong>da</strong> sxva saTavsebi,<br />
ganaxorcielos kontroli <strong>da</strong> <strong>da</strong>rRvevis aRmoCenis SemTxvevaSi<br />
Sesabamisi pirebis mimarT gaataros saqarTvelos kanonmdeblobiT<br />
<strong>da</strong>dgenili pasuxismgeblobis zomebi;<br />
saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebze Seadginos<br />
administraciul samarTal<strong>da</strong>rRvevaTa oqmebi, miiRos <strong>da</strong>dgenilebebi<br />
administraciuli saxdelebis <strong>da</strong>kisrebis Sesaxeb; gamoiyenos<br />
sanqciebi, saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebiT <strong>da</strong>dgenil va<strong>da</strong>Si amoiRos ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadi<br />
an/<strong>da</strong> sanqciebis saxiT <strong>da</strong>kisrebuli Tanxa;<br />
saga<strong>da</strong>saxado organoSi gamoiZaxos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an agenti<br />
(an warmomadgeneli Tu mas aqvs saaRricxvo dokumentacia an/<strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli informacia);<br />
<strong>da</strong>moukideblad gansazRvros ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado<br />
valdebulebis moculoba arsebuli informaciiT an Se<strong>da</strong>rebis<br />
meTodiT (sxva amgvari ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebis Sesaxeb<br />
informaciis analizis safuZvelze), Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar<br />
36
waradgens saga<strong>da</strong>saxado kontrolis gansaxorcieleblad saWiro<br />
saaRricxvo dokumentacias an <strong>da</strong>dgenili wesis <strong>da</strong>rRveviT awarmoebs<br />
buRalterias, agreTve am kodeqsiT gaTvaliswinebul sxva<br />
SemTxvevebSi;<br />
ga<strong>da</strong>saxadebis administrirebis mizniT moiwvios specialistebi an<br />
eqspertebi;<br />
samsaxurebrivi miznebisTvis saxelmwifo <strong>da</strong> adgilobrivi<br />
TviTmmarTvelobisa <strong>da</strong> mmarTvelobis organoebisagan usasyidlod<br />
miiRos monacemebi, cnobebi, dokumentebi <strong>da</strong> sxva saWiro informacia.<br />
saga<strong>da</strong>saxado organo valdebulia:<br />
<strong>da</strong>icvas <strong>da</strong> imoqmedos saga<strong>da</strong>saxado kanonmdeblobis Sesabamisad,<br />
monawileoba miiRos saxelmwifo saga<strong>da</strong>saxado politikis gatarebaSi,<br />
<strong>da</strong>icvas saxelmwifos interesebi <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa<br />
uflebebi;<br />
gaakontrolos ga<strong>da</strong>saxadebis gamoangariSebis siswore, sisrule <strong>da</strong><br />
droulad ga<strong>da</strong>x<strong>da</strong>, Caataros saga<strong>da</strong>saxado Semowmebebi <strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels gaacnos misi uflebebi <strong>da</strong> valdebulebebi;<br />
ganaxorcielos <strong>da</strong>ricxuli <strong>da</strong> biujetebSi ga<strong>da</strong>xdili ga<strong>da</strong>saxadebisa<br />
<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa drouli aRricxva <strong>da</strong> Seadginos<br />
angariSgeba ga<strong>da</strong>xdili ga<strong>da</strong>saxadebis Sesaxeb;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong>ubrunos <strong>da</strong>ricxul TanxasTan Se<strong>da</strong>rebiT<br />
zedmetad ga<strong>da</strong>xdili Tanxebi, <strong>da</strong>icvas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
Sesaxeb informaciis saidumloeba;<br />
SeimuSaos deklaraciebisa <strong>da</strong> ga<strong>da</strong>saxadis gamoangariSebasTan <strong>da</strong><br />
ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebuli sxva dokumentebis formebi <strong>da</strong><br />
uzrunvelyos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis informaciis miwodeba;<br />
ganaxorcielos saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebis<br />
Seswavla, analizi <strong>da</strong> Sefaseba <strong>da</strong> <strong>da</strong>saxos Sesabamisi RonisZiebebi<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa gamomwvevi mizezebisa <strong>da</strong><br />
pirobebis aRmosafxvrelad, gamoavlinos fizikuri <strong>da</strong> iuridiuli<br />
pirebi, romlebic Tavs arideben ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s, awarmoos<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa saqmeebi <strong>da</strong> gamoiyenos<br />
pasuxismgeblobis zomebi;<br />
miiRos saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebze<br />
gancxadebebi, Setyobinebebi <strong>da</strong> sxva informacia <strong>da</strong> kanoniT<br />
<strong>da</strong>dgenili wesiT Seamowmos isini;<br />
awarmoos momxmareblebTan naRdi fuliT angariSsworebisTvis<br />
<strong>da</strong>saSvebi sakontrolo-salaro aparatebis modelebis saxelmwifo<br />
reestri, ganaxorcielos registracia, <strong>da</strong>luqva <strong>da</strong> akontrolos<br />
sakontrolo-salaro aparatebis gamoyenebis wesebis <strong>da</strong>cva;<br />
<strong>da</strong>dgenili wesiT ganixilos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilebi,<br />
saCivrebi <strong>da</strong> SekiTxvebi, saWiroebis SemTxvevaSi usasyidlod<br />
miawodos mas informacia moqmedi ga<strong>da</strong>saxadebis, maTi<br />
gamoangariSebisa, ga<strong>da</strong>xdis wesis, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
uflebebisa <strong>da</strong> valdebulebebis Sesaxeb, <strong>da</strong>uyovnebliv <strong>da</strong>a<strong>da</strong>sturos<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier uSualod ga<strong>da</strong>cemuli werilebisa <strong>da</strong><br />
am kodeqsiT gaTvaliswinebuli sxva dokumentebis miReba;<br />
37
Caataros ganmartebiTi muSaoba saga<strong>da</strong>saxado kanonmdeblobis<br />
gamoyenebasTan <strong>da</strong>kavSirebiT, gamosces meToduri <strong>da</strong> instruqciuli<br />
miTiTebebi, saxelmZRvaneloebi, broSurebi <strong>da</strong> masobrivi informaciis<br />
saSualebebSi gamoaqveynos konsultaciebi <strong>da</strong> ganmartebebi;<br />
saga<strong>da</strong>saxado kanonmdeblobiT gaTvaliswinebuli wesiTa <strong>da</strong><br />
<strong>da</strong>dgenil vadebSi ga<strong>da</strong>sces (gaugzavnos) ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
saga<strong>da</strong>saxado Semowmebis aqtebi, agreTve saga<strong>da</strong>saxado organoebis<br />
sxva ga<strong>da</strong>wyvetilebebi <strong>da</strong> Setyobinebebi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warudginos „saga<strong>da</strong>saxado moTxovna“, xolo<br />
misi Seusruleblobis an arajerovnad Sesrulebis SemTxvevaSi<br />
miiRos Sesabamisi zomebi misi Sesrulebis uzrunvelsayofad;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesabamisi moTxovnis miRebi<strong>da</strong>n ara<br />
ugvianes 10 kalen<strong>da</strong>ruli dRisa, ga<strong>da</strong>sces mas amonaweri moTxovnaSi<br />
miTiTebul periodSi misi saga<strong>da</strong>saxado valdebulebebis<br />
cvlilebebisa <strong>da</strong> Sesrulebis mdgomareobis Sesaxeb.<br />
‣ saga<strong>da</strong>saxado organos TanamSromels ekrZaleba masze<br />
<strong>da</strong>kisrebuli valdebulebis an misTvis miniWebuli<br />
uflebamosilebis sxva TanamSromlisaTvis ga<strong>da</strong>cema.<br />
‣ saga<strong>da</strong>saxado organoebis TanamSromlebis ukanono qmedebiT<br />
miyenebuli ziani anazRaurdeba saxelmwifo biujeti<strong>da</strong>n<br />
saqarTvelos kanonmdeblobis Sesabamisad <strong>da</strong> aseve misi<br />
samsaxureobrivi movaleobis arajerovnad Sesruleba iwvevs<br />
kanonmdeblobiT <strong>da</strong>dgenili pasuxismgeblobis <strong>da</strong>kisrebas.<br />
saga<strong>da</strong>saxado kodeqsi saga<strong>da</strong>saxado organos TanamSromlebs uyenebs<br />
garkveul SezRudvebs profesiul valdebulebaTa Sesrulebis procesSi.<br />
kerZod, saga<strong>da</strong>saxado organos TanamSromels ekrZaleba profesiuli<br />
valdebulebebis Sesruleba im ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT,<br />
romelic aris misi naTesavi an romlis mimarTac mas an mis naTesavs<br />
gaaCnia finansuri interesi.<br />
saga<strong>da</strong>saxado organos arc erT Setyobinebas ar aqvs savaldebulo<br />
iuridiuli Zala Tu igi ar akmayofilebs Semdeg moTxovnebs: un<strong>da</strong> iyos<br />
Sedgenili werilobiTi formiT, xelmowerili un<strong>da</strong> iyos xelmZRvanelis<br />
an uflebamosili Tanamdebobis piris mier saxelisa <strong>da</strong> gvaris miTiTebiT<br />
<strong>da</strong> <strong>da</strong>mowmebuli un<strong>da</strong> iyos beWdiT (aseTis arsebobis SemTxvevaSi).<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels un<strong>da</strong> Cabardes dokumentis de<strong>da</strong>ni.<br />
‣ dokumenti igzavneba <strong>da</strong>zRveuli safosto gzavniliT an pir<strong>da</strong>pir<br />
ga<strong>da</strong>ecema adresats.<br />
saga<strong>da</strong>saxado organos SeuZlia ga<strong>da</strong>saxdis ga<strong>da</strong>mxdels gaugzavnos<br />
werilobiTi ganmarteba, romelic gamoxatavs saga<strong>da</strong>saxado organos<br />
pozicias piris mier Sesrulebuli an Sesasrulebeli operaciisas<br />
kanonmdeblobis gamoyenebis Sesaxeb.<br />
‣ werilobiTi ganmarteba atarebs mxolod rekomen<strong>da</strong>ciul xasiaTs<br />
<strong>da</strong> ar gaaCnia iuridiuli Zala.<br />
38
saga<strong>da</strong>saxado valdebuleba, Sesrulebis wesi <strong>da</strong> vadebi<br />
saga<strong>da</strong>saxado valdebulebad iTvleba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
valdebuleba ga<strong>da</strong>ixados kodeqsiT <strong>da</strong>wesebuli <strong>da</strong> SemoRebuli saerTosaxelmwifoebrivi<br />
<strong>da</strong> adgilobrivi ga<strong>da</strong>saxadebi.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado valdebuleba ekisreba im<br />
garemoebaTa warmoqmnis momenti<strong>da</strong>n, romelic iTvaliswinebs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s.<br />
‣ pirs saga<strong>da</strong>saxado valdebuleba warmoeqmneba im <strong>da</strong>sabegri<br />
Semosavalis an operaciis mimarTac, romlis kanoniereba sa<strong>da</strong>voa,<br />
gar<strong>da</strong> im SemTxvevebisa, roca sasamarTlos ga<strong>da</strong>wyvetilebiT<br />
Semosavali srulad eqvemdebareba biujetis sasargeblod<br />
amoRebas.<br />
saga<strong>da</strong>saxado valdebulebis Sesrulebad iTvleba <strong>da</strong>dgenil va<strong>da</strong>Si<br />
ga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> igi sruldeba <strong>da</strong>kisrebuli<br />
arasaga<strong>da</strong>saxado xasiaTis valdebulebisgan <strong>da</strong>moukideblad.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>moukideblad axorcielebs konkretuli<br />
saangariSo periodisTvis ga<strong>da</strong>saxdeli Tanxis gaangariSebas <strong>da</strong>begvris<br />
obieqtis, ganakveTebis <strong>da</strong> SeRavaTebis gaTvaliswinebiT, Tumca arsebobs<br />
SemTxvevebi, rodesac ga<strong>da</strong>saxadis gaangariSeba SesaZloa <strong>da</strong>ekisros<br />
saga<strong>da</strong>saxado organos, saga<strong>da</strong>saxado agents an sxva valdebul pirs.<br />
saga<strong>da</strong>saxado valdebulebis Sesruleba ekisreba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels, Tumca kodeqsiT gaTvaliswinebul SemTxvevebSi ga<strong>da</strong>saxadis,<br />
ga<strong>da</strong>x<strong>da</strong> SesaZloa saga<strong>da</strong>saxado agents an sxva valdebul pirs<br />
<strong>da</strong>ekisros.<br />
‣ piri saga<strong>da</strong>saxado valdebulebis Sesrulebaze pasuxs agebs<br />
mTeli Tavisi kuTvnili qonebiT <strong>da</strong> ekrZaleba valdebulebis<br />
Sesrulebaze calmxrivad uaris Tqma an misi Sesrulebis wesis<br />
Secvla.<br />
‣ gaerTianebebis, amxanagobebisa <strong>da</strong> sxva msgavsi warmonaqmnebis<br />
sawarmos saga<strong>da</strong>saxado valdebulebas (maT Soris, sanqciebs)<br />
soli<strong>da</strong>rulad asruleben am sawarmos monawileebi.<br />
ga<strong>da</strong>saxadebis <strong>da</strong>dgenil va<strong>da</strong>Si ga<strong>da</strong>xdis uzrunvelsayofad<br />
deklaraciebisa <strong>da</strong> sxva saWiro dokumentebis wardgenisas „navTobisa <strong>da</strong><br />
gazis Sesaxeb“ saqarTvelos kanonis Sesabamisad, saga<strong>da</strong>saxado<br />
valdebulebebis Sesruleba SeiZleba <strong>da</strong>ekisros im mxares, romelic<br />
iRebs mogebas saxelmwifos kuTvnili navTobisa <strong>da</strong> gazis wili<strong>da</strong>n.<br />
saga<strong>da</strong>saxado valdebulebis Sesruleba SesaZloa ganxorcieldes<br />
rogorc sabanko operaciebis, aseve uSualod saga<strong>da</strong>saxado organos<br />
39
salaroSi ga<strong>da</strong>xdis meSveobiT. Tu valdebuli piri ga<strong>da</strong>saxadis/sanqciis<br />
Tanxas ixdis sabanko sistemis saSualebiT, ga<strong>da</strong>saxadi biujetSi<br />
ga<strong>da</strong>xdilad iTvleba Sesabamis angariSze Tanxis Caricxvis SemTxvevaSi.<br />
(magaliTi: kompanias ga<strong>da</strong>saxdeli aqvs dRg-s Tanxa 5000 lari 15<br />
ivnisisTvis. 16 <strong>da</strong> 17 ivnisi arasamuSao dReebia. kompaniam sakuTari<br />
angariSi<strong>da</strong>n ga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>ricxvis Sesaxeb banks <strong>da</strong>valeba<br />
misca 15 ivniss. bankma ga<strong>da</strong>ricxvis operacia Seasrula <strong>da</strong>valebis miRebis<br />
momdevno samuSao dRes - 19 ivniss (kodeqsi avaldebulebs bankebs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valeba Seasrulos <strong>da</strong>valebis<br />
miRebi<strong>da</strong>n ara ugvianes momdevno samuSao dRisa) <strong>da</strong> ga<strong>da</strong>xdili Tanxa<br />
Sesabamis biujetze Cairicxeba 19 ivniss. am SemTxvevaSi 19 ivnisi<br />
CaiTvleba ga<strong>da</strong>xdis TariRad <strong>da</strong> kompanias <strong>da</strong>ekisreba sauravi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis 2 dRiT <strong>da</strong>gvianebisaTvis, miuxe<strong>da</strong>vad imisa, rom<br />
saga<strong>da</strong>saxado Tanxis ga<strong>da</strong>ricxvis <strong>da</strong>valeba kompaniam ga<strong>da</strong>xdis vadis<br />
amowurvamde gasca).<br />
ucxouri valutiT ganxorcielebuli <strong>da</strong>sabegri operacia<br />
ga<strong>da</strong>iangariSeba larebSi:<br />
operaciis dRisTvis saqarTvelos erovnuli bankis oficialuri<br />
kursiT;<br />
laris mimarT ucxouri valutis gamoqveynebuli kursiT, operaciis<br />
dRisTvis saqarTvelos erovnuli bankis oficialuri kursis<br />
ararsebobis SemTxvevaSi (maT Soris sxva qveynebSi gamoqveynebuli<br />
kursiT im valutis mimarT, romelze<strong>da</strong>c arsebobs laris gacvlis<br />
oficialuri kursi).<br />
saqarTvelos teritoriaze saqonlis Semotanis dros aqcizisa <strong>da</strong> dRg-is<br />
Tanxis gansazRvrisas ucxouri valuta larebSi ga<strong>da</strong>iangariSeba<br />
satvirTo-sabaJo deklaraciis registraciis dRisTvis arsebuli<br />
saqarTvelos erovnuli bankis oficialuri kursiT.<br />
sawarmos/organizaciis likvi<strong>da</strong>ciisas mis saga<strong>da</strong>saxado valdebulebebs<br />
faravs salikvi<strong>da</strong>cio komisia sawarmos fuladi saxsrebiT an/<strong>da</strong> am<br />
sawarmos/organizaciis qonebis realizaciiT miRebuli saxsrebiT, xolo<br />
filialis likvi<strong>da</strong>ciisas _ valdebulebebi ekisreba im<br />
sawarmos/organizacias, romlis SemadgenlobaSic igi Sedio<strong>da</strong>.<br />
‣ sawarmos/organizaciis likvi<strong>da</strong>ciisas saga<strong>da</strong>saxado valdebuleba<br />
(maT Soris, sanqciebi) sruldeba likvi<strong>da</strong>ciis <strong>da</strong>wyebi<strong>da</strong>n ara<br />
ugvianes erTi Tvisa.<br />
obieqturi garemoebebis arsebobis SemTxvevaSi, saga<strong>da</strong>saxado organos<br />
ufross an mis moadgiles ufleba aqvs gaagrZelos saga<strong>da</strong>saxado<br />
valdebulebis (maT Soris, sanqciebis) Sesrulebis va<strong>da</strong>, romelic ar<br />
un<strong>da</strong> aRematebodes or Tves.<br />
‣ saga<strong>da</strong>saxado valdebulebis Sesrulebis vadis gagrZeleba ar<br />
aCerebs masze sauravis <strong>da</strong>ricxvas.<br />
40
sawarmos/organizaciis likvi<strong>da</strong>ciisas zedmetad ga<strong>da</strong>xdil ga<strong>da</strong>saxadis<br />
Tanxas saga<strong>da</strong>saxado organoebi CaTvlian sxva ga<strong>da</strong>saxadebis (maT Soris,<br />
sanqciebis) ga<strong>da</strong>xdis angariSSi <strong>da</strong>valianebis saerTo Tanxis<br />
proporciulad an ubruneben sawarmos/organizaciis salikvi<strong>da</strong>cio<br />
komisias (sawarmos monawileebs). (magaliTi: likvi<strong>da</strong>ciis procesSi myof<br />
sawarmos saga<strong>da</strong>saxado <strong>da</strong>valianebebia: dRg-s _ 80 000 lari <strong>da</strong><br />
socialuris _ 20 000 lari. organizacias mogebis ga<strong>da</strong>saxadSi aqvs<br />
zedmetoba 10 000 lari. es Tanxa <strong>da</strong>rCenili valis proporciulad<br />
ga<strong>da</strong>nawildeba _ 8 000 lariT Semcirdeba dRg-s vali, xolo 2 000 lariT<br />
_ socialuri ga<strong>da</strong>saxadis vali).<br />
‣ Tu sawarmos/organizaciis likvi<strong>da</strong>cia/reorganizacia<br />
ganxorciel<strong>da</strong> kalen<strong>da</strong>ruli wlis <strong>da</strong>srulebamde, misTvis<br />
ukanaskneli saga<strong>da</strong>saxado periodia drois monakveTi wlis<br />
<strong>da</strong>sawyisi<strong>da</strong>n likvi<strong>da</strong>ciis <strong>da</strong>srulebamde, xolo Tu <strong>da</strong>fuZnebuli<br />
iyo likvi<strong>da</strong>ciis wina wlis 30 noembris Semdeg, saga<strong>da</strong>saxado<br />
periodia dro <strong>da</strong>fuZnebi<strong>da</strong>n likvi<strong>da</strong>ciamde (magaliTi: Tu<br />
saaqcio sazogadoeba `elene” <strong>da</strong>fuZn<strong>da</strong> 2004 wlis 14 Tebervals,<br />
xolo misi likvi<strong>da</strong>cia mox<strong>da</strong> 2005 wlis 29 oqtombers,<br />
ukanaskneli saga<strong>da</strong>saxado periodi iqneba periodi 2005 wlis 1<br />
ianvri<strong>da</strong>n 29 oqtombramde, xolo Tu saaqcio sazogadoeba `koki”<br />
<strong>da</strong>fuZn<strong>da</strong> 2004 wlis 6 dekembers <strong>da</strong> likvi<strong>da</strong>cia mox<strong>da</strong> 2005 wlis<br />
29 oqtombers, maSin misi ukanaskneli saga<strong>da</strong>saxado periodi<br />
iqneba 2004 wlis 6 dekembri<strong>da</strong>n 2005 wlis 29 oqtombramde).<br />
reorganizebuli sawarmos/organizaciis saga<strong>da</strong>saxado valdebulebebs<br />
asrulebs misi uflebamonacvle (uflebamonacvleebi), miuxe<strong>da</strong>vad imisa<br />
cnobili iyo Tu ara misTvis am valdebulebebis arsebobis faqti.<br />
uflebamonacvle valdebulia reorganizaciis <strong>da</strong>mTavrebamde ga<strong>da</strong>ixados<br />
am sawarmos valdebulebaze <strong>da</strong>ricxuli sauravi <strong>da</strong> jarimebi. ramdenime<br />
uflebamonacvlis arsebobis SemTxvevaSi valdebuleb nawildeba<br />
miRebuli qonebis wilis proporciulad.<br />
‣ uflebamonacvlis mier reorganizaciisas saga<strong>da</strong>saxado<br />
valdebulebis SesrulebisTvis <strong>da</strong>dgenili vadebi ar icvleba.<br />
sawarmos/organizaciis reorganizaciisas mis uflebamonacvled iTvleba:<br />
Serwymisas _ Serwymis Sedegad Seqmnili sawarmo, organizacia;<br />
mierTebisas _ sawarmo/organizacia, romelsac miuerT<strong>da</strong> es<br />
sawarmo/organizacia;<br />
gayofisas _ gayofis Sedegad warmoqmnili sawarmoebi, organizaciebi;<br />
organizaciul-samarTlebrivi formis Secvlisas _ reorganizaciis<br />
Sedegad Seqmnili sawarmo/organizacia;<br />
gamoyofisas _ reorganizebul sawarmos/organizacias ar uCndeba<br />
uflebamonacvle.<br />
41
‣ erTi an ramdenime sawarmos/organizaciis gamoyofa miznad ar<br />
un<strong>da</strong> isaxavdes saga<strong>da</strong>saxado valdebulebisagan Tavis aridebas.<br />
winaaRmdeg SemTxvevaSi Tav<strong>da</strong>pirvel <strong>da</strong> gamoyofil sawarmoebs<br />
waredginebaT ga<strong>da</strong>saxdeli ga<strong>da</strong>saxadis Tanxisa <strong>da</strong> Sesabamisi<br />
sanqciebis Tanxis ga<strong>da</strong>xdis moTxovna.<br />
‣ sawarmos/organizaciis reorganizaciamde zedmetad ga<strong>da</strong>xdili<br />
ga<strong>da</strong>saxadis Tanxas saga<strong>da</strong>saxado organo CaTvlis am<br />
reorganizebuli sawarmos/organizaciis ga<strong>da</strong>saxdeli sxva<br />
ga<strong>da</strong>saxadebis angariSSi saerTo Tanxis proporciulad an<br />
<strong>da</strong>ubrunebs sawarmos uflebamonacvles.<br />
saga<strong>da</strong>saxado valdebuleba SesaZloa aseve hqondeT fizikur pirebsac,<br />
romelTa gar<strong>da</strong>cvalebis, ugzo-ukvlod <strong>da</strong>kargvis an qmeduunarod<br />
gamocxadebis SemTxvevaSi am valdebulebas asruleben sxva pirebi.<br />
gar<strong>da</strong>cvlili piris saga<strong>da</strong>saxado valdebulebas asrulebs misi<br />
memkvidre/memkvidreebi miRebuli qonebis farglebSi wilis<br />
proporciulad (memkvidreobis miRebis dRi<strong>da</strong>n).<br />
saga<strong>da</strong>saxado organo valdebulia memkvidres gagugzavnos Setyobineba<br />
gar<strong>da</strong>cvlili piris <strong>da</strong>valianebisa <strong>da</strong> am valdebulebis Sesrulebis<br />
wesis Sesaxeb. memkvidris ararsebobis an memkvidris mier memkvidreobis<br />
miRebaze uaris Tqmis SemTxvevaSi, an Tu gar<strong>da</strong>cvlili fizikuri piris<br />
saga<strong>da</strong>saxado valdebulebis moculoba aRemateba memkvidreobiT<br />
miRebuli qonebis Rirebulebas, saga<strong>da</strong>saxado valdebulebis <strong>da</strong>rCenili<br />
<strong>da</strong>valianebis Tanxa iTvleba uimedo valad.<br />
sasamarTlos mier ugzo-ukvlod <strong>da</strong>kargulad aRiarebuli piris<br />
saga<strong>da</strong>saxado valdebulebis Sesruleba, sanqciebisa <strong>da</strong> jarimebis<br />
ga<strong>da</strong>x<strong>da</strong> ugzo-ukvlod <strong>da</strong>karguli piris qonebis (fuladi saxsrebis)<br />
xarjze ekisreba pirs, romelsac meurveobisa <strong>da</strong> mzrunvelobis organos<br />
mier miniWebuli aqvs 3 Tvis ganmvalobaSi am piris qonebis marTvis<br />
ufleba.<br />
saga<strong>da</strong>saxado organo valdebulia ugzo-ukvlod <strong>da</strong>karguli piris<br />
qonebis mmarTvel pirs gaugzavnos Setyobineba am piris saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebisa <strong>da</strong> am valdebulebis Sesrulebis wesis Sesaxeb.<br />
meurve, qmeduunaro piris qonebis xarjze, asrulebs qmeduunaro piris<br />
saga<strong>da</strong>saxado valdebulebas <strong>da</strong> ixdis piris qmeduunarod aRiarebis<br />
dRisaTvis ricxuli sanqciebis Tanxas. Tu qoneba arasakmarisia<br />
saga<strong>da</strong>saxado <strong>da</strong>valianebisa <strong>da</strong> sanqciebis <strong>da</strong>safaravad, ga<strong>da</strong>uxdeli<br />
<strong>da</strong>rCenili Tanxa iTvleba uimedo valad.<br />
‣ piris ugzo-ukvlod <strong>da</strong>kargulad an qmeduunarod aRiarebis<br />
gauqmebis Sesaxeb ga<strong>da</strong>wyvetilebis miRebis dRi<strong>da</strong>n ganaxldeba<br />
adre Camowerili saga<strong>da</strong>saxado valdebulebis moqmedeba, sauravis<br />
<strong>da</strong>ricxva <strong>da</strong> jarimebis <strong>da</strong>kisreba.<br />
42
saga<strong>da</strong>saxado periodi aris drois monakveTi, romelic gansazRvravs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis Tanxis ga<strong>da</strong>xdis periods konkretuli<br />
ga<strong>da</strong>saxadis mimarT. saga<strong>da</strong>saxado periodi SeiZleba <strong>da</strong>iyos ramdenime<br />
saangariSo perio<strong>da</strong>d, romelTa mixedviTac ga<strong>da</strong>mxdeli ixdis mimdinare<br />
ga<strong>da</strong>saxdelebs (magaliTi: qonebis ga<strong>da</strong>saxadis sagadsaxado periods<br />
Seadgens 1 weli, romelic <strong>da</strong>yofilia or saangariSo perio<strong>da</strong>d <strong>da</strong> am<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels yovel 6 TveSi erTxel ekisreba mimdinare<br />
ga<strong>da</strong>saxdelebis ga<strong>da</strong>x<strong>da</strong> mTliani ga<strong>da</strong>saxdeli Tanxis 50%-is odenobiT).<br />
‣ Tu saqarTvelos sawarmo iZens ucxouri sawarmos statuss an<br />
piriqiT, maSin saga<strong>da</strong>saxado periodi iyofa 2 nawilad <strong>da</strong><br />
gaangariSeba xdeba mocemul periodSi arsebuli statusis<br />
mixedviT.<br />
Tu sawarmo/organizacia <strong>da</strong>fuZn<strong>da</strong> pirvel dekembramde, misTvis<br />
saga<strong>da</strong>saxado periodia <strong>da</strong>fuZnebis dRi<strong>da</strong>n wlis bolomde, xolo Tu<br />
<strong>da</strong>fuZn<strong>da</strong> pirveli dekembri<strong>da</strong>n 31 dekembris CaTvliT, maSin misi<br />
saga<strong>da</strong>saxado periodia <strong>da</strong>fuZnebis dRi<strong>da</strong>n Semdegi wlis bolomde.<br />
‣ es wesi ar gamoiyeneba im ga<strong>da</strong>saxadebis mimarT, romelTa<br />
saga<strong>da</strong>saxado periodi gamoiangariSeba TveebiT an kvartlebiT.<br />
kalen<strong>da</strong>ruli wlis <strong>da</strong>wyebis Semdeg SeZenili an/<strong>da</strong> realizebuli<br />
(gasxvisebuli an ganadgurebuli) <strong>da</strong>sabegri qonebis am wlis<br />
saga<strong>da</strong>saxado periodi ganisazRvreba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
sakuTrebaSi qonebis faqtobrivad yofnis droiT.<br />
ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisas aucilebelia rogorc vadebis, aseve ga<strong>da</strong>xdis<br />
wesebis <strong>da</strong>cvac. TiToeuli ga<strong>da</strong>saxadis/mimdinare ga<strong>da</strong>saxdelebisTvis<br />
dgindeba va<strong>da</strong> <strong>da</strong> maTi ga<strong>da</strong>xdis wesi.<br />
‣ Tu saga<strong>da</strong>saxado kodeqsSi ar aris miTiTebuli ga<strong>da</strong>xdis va<strong>da</strong>,<br />
ga<strong>da</strong>x<strong>da</strong> xorcieldeba deklaraciis wardgenisaTvis <strong>da</strong>dgenil<br />
vadebSi an `saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 15 kalen<strong>da</strong>ruli<br />
dRis va<strong>da</strong>Si.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xorcieldeba larebSi naRdi <strong>da</strong> unaRdo<br />
angariSsworebiT sabanko <strong>da</strong>wesebulebis meSveobiT.<br />
ga<strong>da</strong>saxadis Tanxebis <strong>da</strong>ricxva gulisxmobs konkretuli saga<strong>da</strong>saxado<br />
periodisaTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis kuTvnili ga<strong>da</strong>saxadis Tanxis<br />
aRricxvas saga<strong>da</strong>saxado organoSi. <strong>da</strong>ricxva SeiZleba iyos SesworebiTi<br />
<strong>da</strong> savaraudo.<br />
‣ SesworebiTi <strong>da</strong>ricxvis SemTxvevaSi uqmdeba savaraudo <strong>da</strong>ricxva.<br />
saga<strong>da</strong>saxado organos ufleba aqvs ganaxorcielos ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis kuTvnili saga<strong>da</strong>saxado valdebulebis <strong>da</strong>ricxva Semdegi<br />
wyaroebis safuZvelze:<br />
43
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado deklaraciebi;<br />
sawarmos/organizaciis an mewarme pizikuri piris mier, romelic<br />
gaweuli momsaxurebis Rirebulebas unazRaurebs saidentifikacio<br />
nomris armqone pirs, an romelic <strong>da</strong>kavebulia saTamaSo biznesiT <strong>da</strong><br />
sxva pirs uxdis mogebas, yoveli Tvis 15 ricxvamde wardgenili<br />
informacia ga<strong>da</strong>xdili Tanxebis Sesaxeb;<br />
Semowmebis masalebi <strong>da</strong> sxva saTanado informacia, romelic<br />
cnobilia saga<strong>da</strong>saxado organosTvis.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saWiro informaciis warudgenlobis<br />
SemTxvevaSi saga<strong>da</strong>saxado organos ufleba aqvs <strong>da</strong>aricxos mas<br />
ga<strong>da</strong>saxadi mis xelTarsebuli informaciis safuZvelze <strong>da</strong> gaugzavnos<br />
`saga<strong>da</strong>saxado moTxovna~.<br />
saga<strong>da</strong>saxado organom ga<strong>da</strong>saxadi un<strong>da</strong> <strong>da</strong>aricxos ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels <strong>da</strong> gaugzavnos mas „saga<strong>da</strong>saxado moTxovna“ Tu saga<strong>da</strong>saxado<br />
kanonmdebloba ar moiTxovs ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s deklaraciis<br />
wardgenasTan erTad an saga<strong>da</strong>saxado organo <strong>da</strong>askvnis, rom adrindeli<br />
<strong>da</strong>ricxva ganxorciel<strong>da</strong> SecdomiT. Tu ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong><br />
<strong>da</strong>kavSirebulia saga<strong>da</strong>saxado deklaraciis SevsebasTan, deklaraciis<br />
Sevseba ganixileba, rogorc:<br />
am ga<strong>da</strong>saxadis <strong>da</strong>ricxva;<br />
„saga<strong>da</strong>saxado moTxovna“ <strong>da</strong> saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenil<br />
vadebSi Sesasrulebeli valdebuleba.<br />
<strong>da</strong>ricxuli ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xorcieldeba:<br />
„saga<strong>da</strong>saxado moTxovnaSi“ miTiTebuli <strong>da</strong>ricxvis adgilis mixedviT.<br />
saga<strong>da</strong>saxado kanonmdeblobaSi miTiTebuli adgilis mixedviT, Tu<br />
saWiro ar aris „saga<strong>da</strong>saxado moTxovna“.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli fizikuri piris sacxovrebeli adgilis an<br />
sawarmos/organizaciis, mewarme fizikuri piris saga<strong>da</strong>saxado<br />
aRricxvis adgilis mixedviT, Tu saga<strong>da</strong>saxado kanonmdeblobaSi<br />
adgili miTiTebuli ar aris.<br />
saga<strong>da</strong>saxado aRricxvis adgilis mixedviT, Tu ga<strong>da</strong>x<strong>da</strong>s asrulebs<br />
saga<strong>da</strong>saxado agenti.<br />
arsebobs SemTxvevebi, rodesac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier xdeba<br />
Tanxis zedmetad ga<strong>da</strong>x<strong>da</strong>. aseT SemTxvevaSi `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
moTxovnis~ safuZvelze saga<strong>da</strong>saxado organo:<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels CauTvlis zedmetad ga<strong>da</strong>xdil Tanxas<br />
momavali saga<strong>da</strong>saxado valdebulebis angariSSi;<br />
Tanxas ga<strong>da</strong>itans saxelmwifo xazinis biujetis Semosulobebis<br />
erTian angariSze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sxva ga<strong>da</strong>saxadebis<br />
ga<strong>da</strong>xdis angariSebSi.<br />
Tu ga<strong>da</strong>saxadebisa <strong>da</strong> sanqciebis ga<strong>da</strong>xdili Tanxebis jami aRemateba<br />
<strong>da</strong>ricxuli ga<strong>da</strong>saxadebisa <strong>da</strong> sanqciebis Tanxebis jams, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnis SemTxvevaSi saga<strong>da</strong>saxado organo moTxovni<strong>da</strong>n<br />
44
ara ugvianes 3 Tvisa ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ubrunebs <strong>da</strong>rCenil Tanxas<br />
saxelmwifo xazinis biujetis Semosulobebis erTiani angariSis<br />
saga<strong>da</strong>saxado Semosavlis zedmetad ga<strong>da</strong>xdili Tanxis <strong>da</strong>brunebis<br />
qveangariSi<strong>da</strong>n masze ricxuli naSTis farglebSi.<br />
zedmetad ga<strong>da</strong>xdili Tanxis sxva ga<strong>da</strong>saxadebis valdebulebaTa<br />
angariSze ga<strong>da</strong>tanis SemTxvevaSi, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels egzavneba<br />
Setyobineba, Tu romeli ga<strong>da</strong>saxadis angariSze iqna ga<strong>da</strong>tanili<br />
aRniSnuli Tanxa.<br />
‣ <strong>da</strong>uSvebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier biujetSi zedmetad<br />
ga<strong>da</strong>xdili Tanxa ga<strong>da</strong>vides sxva piris <strong>da</strong>valianebis <strong>da</strong>farvis<br />
angariSSi.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier biujetSi Caricxul saga<strong>da</strong>saxado<br />
Semosavlebs aRricxaven saga<strong>da</strong>saxado organoebi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis piradi aRricxvis baraTze, sa<strong>da</strong>c asaxaven saga<strong>da</strong>saxado<br />
valdebulebebis <strong>da</strong>ricxul <strong>da</strong> ga<strong>da</strong>xdil ga<strong>da</strong>saxadis Tanxebs.<br />
biujetis <strong>da</strong>valianebaTa <strong>da</strong>farva xdeba Semdegi TanmimdevrobiT (ix. sqema<br />
# 7): jer ifareba ga<strong>da</strong>saxadis ZiriTadi Tanxa, Semdeg finansuri<br />
sanqciis saxiT <strong>da</strong>ricxuli jarimis Tanxa <strong>da</strong> sauravis Tanxa.<br />
biujetis <strong>da</strong>valianebaTa <strong>da</strong>farva<br />
ga<strong>da</strong>saxadis ZiriTadi Tanxis <strong>da</strong>farva<br />
<strong>da</strong>ricxuli jarimis Tanxis ga<strong>da</strong>x<strong>da</strong><br />
<strong>da</strong>ricxuli sauravis Tanxis ga<strong>da</strong>x<strong>da</strong><br />
sqema # 7<br />
SesaZloa saga<strong>da</strong>saxado valdebulebis Sesrulebis va<strong>da</strong> Seicvalos, rac<br />
gulisxmobs ga<strong>da</strong>saxadis an misi nawilis ga<strong>da</strong>xdis <strong>da</strong>dgenili vadis<br />
gagrZelebas garkveuli droiT.<br />
‣ mimdinare ga<strong>da</strong>saxadis ga<strong>da</strong>xdis vadis gagrZelebis SemTxvevaSi<br />
ar Cerdeba sauravis <strong>da</strong>ricxva.<br />
45
saga<strong>da</strong>saxado valdebulebis Sesrulebis vadis gagrZelebis SemTxvevaSi<br />
saga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvaze ideba xelSekruleba <strong>da</strong><br />
ganisazRvreba <strong>da</strong>farvis grafiki. saga<strong>da</strong>saxado <strong>da</strong>valianebis ga<strong>da</strong>xdis<br />
vadis gagrZelebis Taobaze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>sabuTebuli<br />
werilobiTi gancxadebis miRebis Semdeg saga<strong>da</strong>saxado valdebulebebis<br />
<strong>da</strong>farvis ga<strong>da</strong>vadebisa <strong>da</strong> grafikis gansazRvris ufleba aqvs (ix. sqema #<br />
8):<br />
saga<strong>da</strong>saxado inspeqciis ufross, Tu ga<strong>da</strong>savadebeli Tanxa ar<br />
aRemateba 50 000 lars, xolo ga<strong>da</strong>vadebis periodi – 3 Tves;<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis<br />
Tavmjdomares, Tu ga<strong>da</strong>savadebeli Tanxa 50 000 larze metia <strong>da</strong> ar<br />
aRemateba 250 000 lars, xolo ga<strong>da</strong>vadebis periodi ar aRemateba 6<br />
Tves.<br />
saga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvis ga<strong>da</strong>vadebisa <strong>da</strong> Sesabamisi<br />
grafikis gansazRvris uflebamosili pirebi<br />
ga<strong>da</strong>savadebeli Tanxa<br />
ar aRemateba 50 000<br />
lars, ga<strong>da</strong>vadebis<br />
periodi – 3 Tve<br />
ga<strong>da</strong>savadebeli Tanxa<br />
ar aRemateba 250 000<br />
lars, ga<strong>da</strong>vadebis<br />
periodi – 6 Tve<br />
sa<strong>da</strong>ga<strong>da</strong>saxado<br />
inspeqciis ufrosi<br />
saga<strong>da</strong>saxado<br />
departamentis<br />
Tavmjdomare<br />
sqema # 8<br />
<strong>da</strong>valianebis ga<strong>da</strong>vadebis periodSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebaze<br />
vrceldeba saga<strong>da</strong>saxado ipoTekis/giravnobis ufleba <strong>da</strong> ar gamoiyeneba<br />
saga<strong>da</strong>saxado valdebulebebis Sesrulebis uzrunvelyofis sxva<br />
RonisZiebebi.<br />
va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvis pirobebis<br />
<strong>da</strong>rRvevisas an/<strong>da</strong> Seusruleblobisas saga<strong>da</strong>saxado organo valdebulia<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT gamoiyenos saga<strong>da</strong>saxado valdebulebis<br />
Sesrulebis uzrunvelyofis RonisZiebebi.<br />
saga<strong>da</strong>saxado valdebulebis Sesrulebis va<strong>da</strong> ar SeiZleba Seicvalos,<br />
Tu arsebobs Semdegi garemoebebi<strong>da</strong>n erT-erTi:<br />
gadsaxadis ga<strong>da</strong>mxdelis mimarT <strong>da</strong>wyebulia sisxlis samarTlebrivi<br />
devna saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis gamo;<br />
46
mimdinareobs saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis an administraciuli<br />
samarTal<strong>da</strong>rRvebis saqmis warmoeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis gamo;<br />
arsebobs safuZveli imisa, rom Seusrulebeli saga<strong>da</strong>saxado<br />
valdebulebis arsebobisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli isargeblebs<br />
aseTi cvlilebiT <strong>da</strong> ga<strong>da</strong>malavs Tavis fulad saxsrebs an/<strong>da</strong> sxva<br />
qonebas an piri apirebs sacxovreblad sxva saxelmwifoSi ga<strong>da</strong>svlas<br />
(am SemTxvevaSi saga<strong>da</strong>saxado organos uari SeiZleba gasaCivrdes<br />
sasamarTloSi).<br />
zemoT CamoTvlili garemoebebis arsebobisas saga<strong>da</strong>saxado<br />
valdebulebis Sesrulebis vadis SecvlasTan <strong>da</strong>kavSirebuli nebismieri<br />
ga<strong>da</strong>wyvetileba Tu garigeba iTvleba baTilad. aseT SemTxvevaSi<br />
ga<strong>da</strong>wyvetilebis mimRebi piri valdebulia ga<strong>da</strong>wyvetilebis miRebis<br />
momenti<strong>da</strong>n 3 dRis va<strong>da</strong>Si werilobiTi Setyobineba gaugzavnos<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong> Sesabamis saga<strong>da</strong>saxado organos.<br />
ga<strong>da</strong>vadeba wydeba saga<strong>da</strong>saxado organos mier gansazRvruli vadis<br />
amowurvis Semdgom an va<strong>da</strong>mde Tu:<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma mTlianad ga<strong>da</strong>ixa<strong>da</strong> ga<strong>da</strong>vadebuli Tanxa <strong>da</strong><br />
<strong>da</strong>ricxuli sauravi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma <strong>da</strong>arRvia ga<strong>da</strong>vadebis pirobebi.<br />
ga<strong>da</strong>vadebis va<strong>da</strong>ze adre Sewyvetis SemTxvevaSi ga<strong>da</strong>wyvetilebis mimRebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ugzavnis aRniSnul ga<strong>da</strong>wyvetilebas misi<br />
miRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si, xolo asls _ Sesabamis saga<strong>da</strong>saxado organos.<br />
saga<strong>da</strong>saxado kodeqsis Sesabamisad garkveuli kategoriis fizikuri <strong>da</strong><br />
iuridiuli pirebi ganTavisuflebulni arian ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan<br />
an sargebloben SeRavaTebiT.<br />
‣ akrZalulia individualuri xasiaTis saga<strong>da</strong>saxado SeRavaTebis<br />
<strong>da</strong>weseba <strong>da</strong> calkeuli pirebis gaTavisufleba ga<strong>da</strong>saxadebisgan.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gamoiyenos misTvis gankuTvnili<br />
SeRavaTi/ganTavisufleba Sesabamisi samarTlebrivi safuZvlis<br />
warmoSobi<strong>da</strong>n mTeli moqmedebis periodis ganmavlobaSi.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebi ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebul operaciebs<br />
aRnxorcieleben bankebis an sabanko operaciaTa Semsrulebeli sxva<br />
organizaciebis mier, romlebic valdebulni arian Seasrulon<br />
ga<strong>da</strong>mxdelis <strong>da</strong>valebebi <strong>da</strong> saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebebi<br />
(sainkaso <strong>da</strong>valebebi) maTi miRebi<strong>da</strong>n ara ugvianes momdevno saoperacio<br />
dRisa.<br />
‣ sainkaso <strong>da</strong>valebis momsaxureba xorcieldeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis xarjze, imave fasad, rogorc ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valebis Sesruleba.<br />
47
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze fuladi saxsrebis arsebobisas<br />
banksa ufleba ara aqvs Seaferxos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>xado<br />
<strong>da</strong>valeba an saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valeba. Tu banks<br />
miRebuli aqvs sainkaso <strong>da</strong>valeba, magram ga<strong>da</strong>mxdelis angariSze ar aris<br />
Tanxa an aris arasakmarisi odenobiT, <strong>da</strong>valebis Sesruleba angariSze<br />
fuladi saxsrebis Caricxvis Sesabamisad, ara ugvianes yoveli aseTi<br />
Caricxvis dRis momdevno saoperacio dRisa.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze fuladi saxsrebis arsebobisas<br />
bankis mier miRebuli saga<strong>da</strong>saxado an sainkaso <strong>da</strong>valebis droulad<br />
Seusrulebloba ar iwvevs bankisTvis sauravis <strong>da</strong>ricxvas <strong>da</strong>dgenili<br />
wesiT.<br />
‣ bankis mier miRebuli saga<strong>da</strong>saxado <strong>da</strong>valebis droulad<br />
Seusruleblobis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdel pirs<br />
sauravi ar <strong>da</strong>ericxebaT.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis momsaxure bankis mier ga<strong>da</strong>saxadis Tanxebis<br />
biujetSi Caricxvis <strong>da</strong>dgenili wesis <strong>da</strong>rRveva warmoadgens bankisa <strong>da</strong><br />
calkeul saxeobaTa sabanko operaciebis ganmaxorcielebeli<br />
organizaciebis, maTi Tanamdebobis pirebis saga<strong>da</strong>saxado<br />
samarTal<strong>da</strong>rRvevisaTvis pasuxisgebaSi micemis safuZvels.<br />
`saga<strong>da</strong>saxado moTxovna~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
moTxovna~<br />
saga<strong>da</strong>saxado organos `saga<strong>da</strong>saxado moTxovnis~ (ix. <strong>da</strong>narTi # 1),<br />
xolo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ (ix.<br />
<strong>da</strong>narTi # 2) safuZvelze erTmaneTis mimarT garkveuli moTxovnebis<br />
wardgenis ufleba gaaCniaT.<br />
`saga<strong>da</strong>saxado moTxovna” aris saga<strong>da</strong>saxado organos administraciuli<br />
aqti, romelic waredgineba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong> romlis<br />
Sesrulebac savaldebuloa. `saga<strong>da</strong>saxado moTxovnis” wardgenis<br />
safuZvelia:<br />
im ga<strong>da</strong>saxadis <strong>da</strong>ricxvis valdebuleba, romelTa gaangariSebac<br />
evaleba saga<strong>da</strong>saxado organos;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado deklaraciis<br />
warudgenloba, wardgena vadis <strong>da</strong>rRveviT an deklaraciaSi araswori<br />
monacemebis Setana;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis deklarirebuli ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>uxdeloba, <strong>da</strong>gvianebiT ga<strong>da</strong>x<strong>da</strong> an/<strong>da</strong> arasrulad ga<strong>da</strong>x<strong>da</strong>;<br />
‣ am SemTxvevaSi pirs `saga<strong>da</strong>saxado moTxovna~ un<strong>da</strong> waredginos<br />
<strong>da</strong>rRvevebis aRmoCeni<strong>da</strong>n ara ugvianes 5 samuSao dRisa.<br />
48
saga<strong>da</strong>saxado kontroliT gamovlenili saga<strong>da</strong>saxado<br />
samarTal<strong>da</strong>rRveva.<br />
`saga<strong>da</strong>saxado moTxovnaSi~ un<strong>da</strong> aRiniSnos:<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;<br />
„saga<strong>da</strong>saxado moTxovnis“ gagzavnis (ga<strong>da</strong>cemis) TariRi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,<br />
misamarTi);<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis<br />
SemTxvevaSi);<br />
moTxovnis wardgenis safuZveli, saga<strong>da</strong>saxado kanonmdeblobis<br />
aqtis im normaze miTiTebiT, romlis Tanaxma<strong>da</strong>c mox<strong>da</strong> ga<strong>da</strong>saxadis<br />
<strong>da</strong>ricxva an romelic <strong>da</strong>rRveulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier;<br />
moTxovnis Sinaarsi (<strong>da</strong>begvris obieqti, <strong>da</strong>ricxuli ga<strong>da</strong>saxadis,<br />
sauravisa <strong>da</strong> jarimis odenoba, am moTxovnis Sesrulebis va<strong>da</strong>,<br />
ga<strong>da</strong>xdis wesi);<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebi <strong>da</strong> valdebulebebi (maT Soris,<br />
„saga<strong>da</strong>saxado moTxovnis“ gasaCivrebis wesi);<br />
moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi, romlebic<br />
gamoiyeneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT am moTxovnis<br />
Seusruleblobis SemTxvevaSi.<br />
‣ `saga<strong>da</strong>saxado moTxovna” SeiZleba gasaCivrdes <strong>da</strong>dgenili wesiT<br />
(ix. gv. 168, saga<strong>da</strong>saxado <strong>da</strong>vis Tavi), romlis pirvel etaps<br />
warmoadgens saga<strong>da</strong>saxado organosTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
mier Sesageblis gagzavna `saga<strong>da</strong>saxado moTxovnis” miRebi<strong>da</strong>n 15<br />
kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si.<br />
Tu `saga<strong>da</strong>saxado moTxovnis” wardgena mox<strong>da</strong> saga<strong>da</strong>saxado kontroliT<br />
gamovlenili saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis safuZvelze ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelma `saga<strong>da</strong>saxado moTxovna” un<strong>da</strong> Seasrulos misi miRebi<strong>da</strong>n 15<br />
kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, xolo deklarirebuli ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>uxdelobis, <strong>da</strong>gvianebiT ga<strong>da</strong>xdis an/<strong>da</strong> arasrulad ga<strong>da</strong>xdis<br />
SemTxvevaSi _ 5 dRis va<strong>da</strong>Si.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma moTxovnaSi miTiTebul va<strong>da</strong>Si ar ga<strong>da</strong>ixa<strong>da</strong><br />
<strong>da</strong>ricxuli ga<strong>da</strong>saxadis Tanxa (miuxe<strong>da</strong>vad imisa gagzavnilia Tu ara<br />
Sesagebli an Setyobineba), mis mimarT SeiZleba gamoyenebul iqnes<br />
saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofis RonisZiebebi.<br />
‣ Tu saga<strong>da</strong>saxado moTxovnaze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar<br />
waradgens Sesagebels an werilobiT Setyobinebas es faqti<br />
ganixileba, rogorc saga<strong>da</strong>saxado valdebulebis aRiareba.<br />
„saga<strong>da</strong>saxado moTxovna“ wydeba misi SesrulebiT an gauqmebiT.<br />
`saga<strong>da</strong>saxado moTxovna“ Sesrulebulad iTvleba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier „saga<strong>da</strong>saxado moTxovnaSi“ aRniSnuli Tanxis sruli<br />
49
moculobiT ga<strong>da</strong>xdis, xolo gauqmebulad _ gamgzavnis uaris an<br />
sarCelis safuZvelze ukanonod cnobis momenti<strong>da</strong>n.<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
mier saga<strong>da</strong>saxado organosTvis wardgenili moTxovna Tanxis CaTvlis an<br />
<strong>da</strong>brunebis mizniT, romlis Sesrulebac savaldebuloa.<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnaSi“ un<strong>da</strong> aRiniSnos:<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;<br />
moTxovnis gagzavnis (ga<strong>da</strong>cemis) TariRi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,<br />
saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi), misamarTi);<br />
moTxovnis wardgenis safuZvlebi;<br />
moTxovnis Sinaarsi (<strong>da</strong>begvris obieqti, <strong>da</strong>ricxuli ga<strong>da</strong>saxadisa <strong>da</strong><br />
sauravis odenoba, am moTxovnis Sesrulebis va<strong>da</strong>, ga<strong>da</strong>xdis wesi);<br />
<strong>da</strong>vis ganxilvis forma (saqarTvelos finansTa saministros<br />
sistemaSi an sasamarTloSi).<br />
‣ „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnas“ un<strong>da</strong> <strong>da</strong>erTos sabuTebi,<br />
romelTa safuZvelzec mox<strong>da</strong> misi wardgena.<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ wydeba misi SesrulebiT an<br />
gauqmebiT. „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ Sesrulebulad iTvleba<br />
finansTa saministros mier masSi aRniSnuli Tanxis sruli moculobiT<br />
ga<strong>da</strong>xdis, xolo gauqmebulad _ gamgzavnis uaris an sarCelis<br />
safuZvelze ukanonod cnobis momenti<strong>da</strong>n.<br />
‣ „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ finansTaA saministros mier<br />
un<strong>da</strong> Sesruldes misi miRebi<strong>da</strong>n 6 Tvis va<strong>da</strong>Si.<br />
saga<strong>da</strong>saxado angariSgeba<br />
saga<strong>da</strong>saxado angariSgeba gulisxmobs ga<strong>da</strong>mxdelis mier warmoebuli<br />
yvela finansur <strong>da</strong> saga<strong>da</strong>saxado urTierTobebTan <strong>da</strong>kavSirebuli<br />
operaciebis aRricxvas.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia awarmoos saaRricxvo dokumentacia<br />
im operaciebze, romlebic warmoSobs:<br />
am piris saga<strong>da</strong>saxado valdebulebas;<br />
am piris mier ga<strong>da</strong>saxadis <strong>da</strong>kavebis valdebulebas;<br />
am piris mier saga<strong>da</strong>saxado <strong>da</strong>begvrasTan <strong>da</strong>kavSirebiT monacemebis<br />
wardgenis valdebulebas.<br />
saga<strong>da</strong>saxado organosTvis warsadgeni saaRricxvo dokumentacia moicavs<br />
pirveladi dokumentebs (Cekebi, invoisi, sasaqonlo zednadebi <strong>da</strong> a.S.),<br />
buRaltruli aRricxvis registrebsa <strong>da</strong> yvela iseTi dokuments,<br />
50
omelTa safuZvelzec dgindeba <strong>da</strong>begvris obieqtebi <strong>da</strong> saga<strong>da</strong>saxado<br />
valdebulebebi.<br />
pirvelad saga<strong>da</strong>saxado dokumentad miiCneva werilobiTi sabuTi,<br />
romelSic un<strong>da</strong> aRiniSnos:<br />
dokumentis <strong>da</strong>saxeleba;<br />
dokumentis Sedgenis TariRi;<br />
dokumentis nomeri, romlis ganmeoreba akrZalulia;<br />
sameurneo operaciis monawile mxareTa rekvizitebi:<br />
fizikuri piris SemTxvevaSi – saxeli <strong>da</strong> gvari, saidentifikacio<br />
nomeri (aseTis arsebobis SemTxvevaSi), sacxovrebeli adgilis<br />
misamarTi, piradobis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis nomeri,<br />
gamcemi organos <strong>da</strong>saxeleba <strong>da</strong> gacemis TariRi;<br />
sxva piris SemTxvevaSi – piris sruli <strong>da</strong>saxeleba, misi misamarTi<br />
<strong>da</strong> saidentifikacio nomeri;<br />
sameurneo operaciis Sinaarsi;<br />
ga<strong>da</strong>cemuli saqonlis/momsaxurebis <strong>da</strong>saxeleba (sruli CamonaTvali),<br />
misi odenoba <strong>da</strong> zomis erTeuli (Tu SesaZlebelia misi odenobisa <strong>da</strong><br />
zomis gansazRvra);<br />
ga<strong>da</strong>cemuli saqonlis/momsaxurebis Rirebuleba;<br />
aqcizur saqonelze aqcizisa <strong>da</strong> dRg-s Tanxa, xolo dRg-iT <strong>da</strong>sabegr<br />
araaqcizur saqonelze/momsaxurebaze _ mxolod dRg-s Tanxa;<br />
sameurneo operaciis monawile mxareTa an maTi uflebamosili<br />
warmomadgenlebis saxeli, gvari <strong>da</strong> xelmowera.<br />
pirveladi saga<strong>da</strong>saxado dokumenti dgeba aranakleb 2 identur<br />
egzemplarad, romelTagan erTi rCeba pirs, romelmac Seadgina <strong>da</strong> gasca<br />
aRniSnuli dokumenti, xolo meore ga<strong>da</strong>ecema <strong>da</strong> inaxeba im pirTan,<br />
romlisTvisac gankuTvnilia es dokumenti.<br />
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saaRricxvo <strong>da</strong> sxva dokumentebi<br />
Sedgenilia ucxour enaze <strong>da</strong> isini gaugebaria saga<strong>da</strong>saxado<br />
organosTvis, maSin am ukanasknels SeuZlia moiTxovos maTi<br />
Targmna saxelmwifo enaze.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saaRricxvo dokumentacias awarmoebs<br />
eleqtronuli sainformacio teqnologiebis saSualebiT, igi<br />
valdebulia, saga<strong>da</strong>saxado kontrolis ganxorcielebis farglebSi,<br />
saga<strong>da</strong>saxado organos moTxovnisTanave warudginos saaRricxvo<br />
dokumentis qaRaldze amobeWdili asli.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia Seinaxos is saaRricxvo<br />
dokumentacia, romelTa xan<strong>da</strong>zmulobis va<strong>da</strong> (6 weli) ar gasula.<br />
zogierTi saxis saqmianobis ganmaxorcielebel ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels,<br />
Tu aseTi saqmianobisaTvis am kodeqsiT gaTvaliswinebulia <strong>da</strong>begvris<br />
gansxvavebuli pirobebi, saqarTvelos finansTa ministrma SeiZleba<br />
<strong>da</strong>udginos zogierTi saxis saqmianobasTan <strong>da</strong>kavSirebuli Semosavlebisa<br />
<strong>da</strong> xarjebis gancalkevebulad aRricxvis valdebuleba.<br />
51
‣ zogierTi saxis saqmianobasTan <strong>da</strong>kavSirebuli Semosavlebi <strong>da</strong><br />
xarjebi <strong>da</strong><strong>da</strong>sturebul un<strong>da</strong> iqnes saaRricxvo dokumentaciiT.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia saga<strong>da</strong>saxado deklaracia<br />
warudginos saga<strong>da</strong>saxado organos kodeqsiT <strong>da</strong>dgenil SemTxvevebsa <strong>da</strong><br />
vadebSi (ix. cxrili # 4). deklaraciis wardgena xdeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis aRricxvis adgilis mixedviT. saqarTvelos finansTa<br />
ministris mier <strong>da</strong>dgenil SemTxvevebSi saga<strong>da</strong>saxado deklaracia<br />
SeiZleba wardgenil iqnes informaciis magnituri matarebliT (disketa,<br />
kompaqt-diski <strong>da</strong> sxva) an eleqtronuli fostiT, rac aseTi informaciis<br />
kompiuteruli <strong>da</strong>muSavebis SesaZleblobas iZleva.<br />
saga<strong>da</strong>saxado deklaraciebi<br />
# ga<strong>da</strong>saxadis saxe deklaraciis saxe wardgenis va<strong>da</strong> <strong>da</strong>narTi<br />
1<br />
2<br />
3<br />
4<br />
5<br />
saSemosavlo<br />
ga<strong>da</strong>saxadi<br />
mogebis<br />
ga<strong>da</strong>saxadi<br />
<strong>da</strong>matebuli<br />
Rirebulebis<br />
ga<strong>da</strong>saxadi<br />
aqcizi<br />
socialuri<br />
ga<strong>da</strong>saxadi<br />
saSemosavlo ga<strong>da</strong>saxadis<br />
wliuri deklaracia<br />
168-e muxlis 1 nawilis<br />
`l~ <strong>da</strong> `m~ qvepunqtebiT<br />
gaTvaliswinebuli<br />
saqmianobi<strong>da</strong>n miRebuli<br />
Semosavlebis<br />
yovelkvartluri<br />
deklaracia<br />
fizikur pirebze<br />
ga<strong>da</strong>xdili Tanxebis <strong>da</strong><br />
<strong>da</strong>kavebuli saSemosavlo<br />
ga<strong>da</strong>saxadis yovelTviuri<br />
gaangariSeba<br />
fizikuri piris mier<br />
materialuri aqtivebis<br />
realizaciiT,<br />
memkvidreobiT an CuqebiT<br />
miRebuli Semosavlebis<br />
deklaracia<br />
mogebis ga<strong>da</strong>saxadis<br />
wliuri deklaracia<br />
<strong>da</strong>matebuli Rirebulebis<br />
ga<strong>da</strong>saxadis yovelTviuri<br />
deklaracia<br />
aqcizis yovelTviuri<br />
deklaracia<br />
socialuri ga<strong>da</strong>saxadis<br />
wliuri deklaracia<br />
socialuri ga<strong>da</strong>saxadis<br />
yovelTviuri deklaracia<br />
saangariSo wlis<br />
momdevno wlis 1<br />
aprilamde<br />
saangariSo<br />
kvartlis<br />
momdevno Tvis 15<br />
ricxvisTvis<br />
saangariSo Tvis<br />
momdevno Tvis 15<br />
ricxvamde<br />
gansazRvrulia<br />
217-e muxlis 8,9,10<br />
<strong>da</strong> 11 punqtebiT<br />
saangariSo wlis<br />
momdevno wlis 1<br />
aprilamde<br />
saangariSo Tvis<br />
momdevno Tvis 15<br />
ricxvamde<br />
saangariSo Tvis<br />
momdevno Tvis 15<br />
ricxvamde<br />
gansazRvrulia<br />
217-e muxlis 8,9,10<br />
<strong>da</strong> 11 punqtebiT<br />
saangariSo Tvis<br />
momdevno Tvis 15<br />
ricxvamde<br />
<strong>da</strong>narTi<br />
#3<br />
<strong>da</strong>narTi<br />
#4<br />
<strong>da</strong>narTi<br />
#5<br />
<strong>da</strong>narTi<br />
#6<br />
<strong>da</strong>narTi<br />
#7<br />
<strong>da</strong>narTi<br />
#8<br />
<strong>da</strong>narTi<br />
#9<br />
<strong>da</strong>narTi<br />
#10<br />
<strong>da</strong>narTi<br />
#11<br />
52
# ga<strong>da</strong>saxadis saxe deklaraciis saxe wardgenis va<strong>da</strong> <strong>da</strong>narTi<br />
6<br />
7<br />
qonebis<br />
ga<strong>da</strong>saxadi<br />
saTamaSo<br />
biznesis<br />
ga<strong>da</strong>saxadi<br />
fizikuri piris<br />
sakuTrebaSi arsebul<br />
uZrav qonebaze (gar<strong>da</strong><br />
ekonomikuri<br />
saqmianobisaTvis<br />
gamoyenebul qonebisa <strong>da</strong><br />
miwisa) qonebis<br />
ga<strong>da</strong>saxadis wliuri<br />
deklaracia<br />
ekonomikuri<br />
saqmianobisaTvis<br />
gamoyenebul qonebaze<br />
(gar<strong>da</strong> miwisa) qonebis<br />
ga<strong>da</strong>saxadis gaangariSeba<br />
saTamaSo biznesis<br />
yovelTviuri deklaracia<br />
saangariSo wlis<br />
1 ivnisamde<br />
saangariSo wlis<br />
1 aprilamde<br />
saangariSo Tvis<br />
momdevno Tvis 15<br />
ricxvamde<br />
<strong>da</strong>narTi<br />
#12<br />
<strong>da</strong>narTi<br />
#13<br />
<strong>da</strong>narTi<br />
#14<br />
cxrili # 4<br />
saga<strong>da</strong>saxado deklaracias xels awers ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an/<strong>da</strong><br />
misi kanonieri an uflebamosili warmomadgeneli. ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels ufleba aqvs pira<strong>da</strong>d waradginos saga<strong>da</strong>saxado deklaracia<br />
saga<strong>da</strong>saxado organoSi an gagzavnos <strong>da</strong>zRveuli safosto gzavniliT.<br />
‣ saga<strong>da</strong>saxado organos ufleba ara aqvs uari ganacxados<br />
saga<strong>da</strong>saxado deklaraciis miRebaze <strong>da</strong> igi valdebulia<br />
aRniSnuli deklaraciis aslze <strong>da</strong>usvas beWedi <strong>da</strong> miuTiTos misi<br />
miRebis TariRi.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli socialuri, saSemosavlo, qonebis an mogebis<br />
ga<strong>da</strong>saxadis deklaraciis wardgenis vadis gasvlamde werilobiT<br />
mimarTavs saga<strong>da</strong>saxado organos vadis gagrZelebis Taobaze <strong>da</strong><br />
ga<strong>da</strong>ixdis im droisaTvis mosalodnel ga<strong>da</strong>saxadsac, deklaraciis<br />
wardgenis va<strong>da</strong> avtomaturad gagrZeldeba 3 TviT.<br />
‣ saga<strong>da</strong>saxado deklaraciis wardgenis vadis gagrZeleba ar<br />
aCerebs ga<strong>da</strong>uxdel ga<strong>da</strong>saxadze sauravis <strong>da</strong>ricxvas.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli mis mier wardgenil saga<strong>da</strong>saxado<br />
deklaraciaSi aRmoaCens Secdomas, romelic iwvevs saga<strong>da</strong>saxado<br />
valdebulebis cvlilebas (Semcirebas an gazr<strong>da</strong>s), igi valdebulia<br />
saga<strong>da</strong>saxado deklaraciaSi Seitanos Sesabamisi cvlileba an/<strong>da</strong><br />
<strong>da</strong>mateba.<br />
‣ Tu Secvlili saga<strong>da</strong>saxado deklaracia saga<strong>da</strong>saxado organos<br />
waredgineba vadis amowurvamde, igi CaiTvleba Tav<strong>da</strong>pirvelad<br />
wardgenilad.<br />
53
sakontrolo-salaro aparatebi<br />
ekonomikuri saqmianobis ganmaxorcielebeli pirebi valdebulni arian<br />
saqonlis/momsaxurebis miwodebis dros momxmareblebTan naRdi fuliT<br />
angariSsworebisas gamoiyenen sakontrolo-salaro aparatebi.<br />
sakontrolo-salaro aparatebis gamoyenebisgan gaTavisufleba<br />
aparatebis gamoyenebis valdebulebisgan Tavisufldebian:<br />
pirebi momxmareblebTan angariSsworebis im nawilSi, sa<strong>da</strong>c<br />
gamoiyeneba naRdi fuliT angariSsworebis faqtis <strong>da</strong>ma<strong>da</strong>sturebeli<br />
mkacri aRricxvis dokumenti;<br />
fizikuri pirebi, romlebic ar iyeneben <strong>da</strong>qiravebul pirTa Sromas<br />
<strong>da</strong> axdenen pirad an saojaxo meurneobaSi miRebuli soflis<br />
meurneobis produqciis an misgan warmoebuli (ga<strong>da</strong>muSavebuli)<br />
saqonlis realizacias – saqmianobis am nawilSi;<br />
ekonomikuri saqmianobis ganmaxorcielebeli fizikuri pirebi,<br />
romlebsac am kodeqsiT ar aqvT saga<strong>da</strong>saxado organoSi mewarme<br />
fizikur pirebad registraciis valdebuleba;<br />
pirebi, romlebic saqonlis/momsaxurebis miwodebas <strong>da</strong> naRdi fulis<br />
miRebas axorcieleben momxmareblebis teritoriaze (saxlebSi,<br />
organizaciebSi, sawarmoebSi) – saqmianobis am nawilSi, CekTan<br />
gaTanabrebuli dokumentis gacemis pirobiT;<br />
pirebi, romlebic saqonlis/momsaxurebis miwodebas <strong>da</strong> naRdi fulis<br />
miRebas axorcieleben avtomatizebuli an meqanikuri mowyobilobebis<br />
meSveobiT – saqmianobis am nawilSi;<br />
mewarme fizikuri pirebi, romlebic axorcieleben quCaSi <strong>da</strong>tarebis<br />
formiT wvril sacalo vaWrobas, gazeTebisa <strong>da</strong> Jurnalebis gayidvas<br />
quCaSi <strong>da</strong>dgmuli stendebi<strong>da</strong>n/magidebi<strong>da</strong>n – saqmianobis am nawilSi;<br />
2007 wlis 1 ianvramde pirebi, romlebic gazeTebisa <strong>da</strong> Jurnalebis<br />
gayidvas axorcieleben specializebuli jixurebi<strong>da</strong>n – saqmianobis am<br />
nawilSi;<br />
pirebi, romlebic axorcieleben saqarTvelos sapatriarqos mier<br />
religiuri <strong>da</strong>niSnulebiT gamoyenebuli nivTebis (jvrebi, xatebi,<br />
sanTlebi <strong>da</strong> a.S) realizacias _ saqmianobis am nawilSi.<br />
is mewarme fizikur pirebi, romlebic ar iyeneben <strong>da</strong>qiravebul pirTa<br />
Sromas <strong>da</strong> <strong>da</strong>moukideblad axorcieleben mxolod „ekonomikuri<br />
saqmianobis saxeebis erovnuli klasifikatoris“ (NACE) Sesabamisad<br />
gansazRvruli calkeuli kategoriis ekonomikuri saqmianobi<strong>da</strong>n erTerTs<br />
(ix. cxrili # 5):<br />
54
farTobis<br />
saqmianobis saxe<br />
maqsimaluri<br />
N<br />
odenoba m 2<br />
1 2 3<br />
seqcia A<br />
1 01.41.1 qveklasiT gaTvaliswinebuli momsaxureba:<br />
– sasoflo-sameurneo produqciis moyvana, romelic<br />
xorcieldeba traqtorebiT an kombainebiT<br />
seqcia D<br />
2 17.51.1 qveklasiT gaTvaliswinebuli:<br />
– xaliCebisa <strong>da</strong> orxovisebri nawarmis warmoeba 20<br />
3 17.72.1 qveklasiT gaTvaliswinebuli:<br />
– puloverebisa <strong>da</strong> analogiuri nawarmis warmoeba 15<br />
4 18.22.1 qveklasiT gaTvaliswinebuli:<br />
– ze<strong>da</strong> tansacmlis warmoeba, gar<strong>da</strong> modelebis<br />
demonstrirebisa <strong>da</strong> Cvenebisa 10<br />
5 18.23.1 qveklasiT gaTvaliswinebuli:<br />
– sacvlebis warmoeba 10<br />
6 18.24.1 qveklasiT gaTvaliswinebuli:<br />
– Tavsaburavebis warmoeba 10<br />
7 18.24.9 qveklasiT gaTvaliswinebuli:<br />
– <strong>da</strong>narCeni tansacmlisa <strong>da</strong> aqsesuarebis warmoeba 10<br />
8 20.51.1 qveklasiT gaTvaliswinebuli:<br />
– xis sxva<strong>da</strong>sxva nawarmis warmoeba<br />
– tansacmlisa <strong>da</strong> Tavsaburavebis xis sakidebis warmoeba;<br />
– xis saojaxo nivTebisa <strong>da</strong> samzareulos sakuTnoebis 20<br />
warmoeba<br />
9 26.21.1 qveklasiT gaTvaliswinebuli:<br />
– faifurisa <strong>da</strong> qaSanuris sameurneo-sayofacxovrebo<br />
nakeTobebis warmoeba<br />
10 28.75.2 qveklasiT gaTvaliswinebuli:<br />
– sameurneo-sayofacxovrebo WurWlis <strong>da</strong> inventaris<br />
warmoeba<br />
11 36.30 klasiT gaTvaliswinebuli:<br />
– musikaluri instrumentebis warmoeba<br />
– akordeonebisa <strong>da</strong> analogiuri sakravebis, maT Soris<br />
tuCis garmonikebis warmoeba;<br />
– sasule musikaluri instrumentebis warmoeba<br />
instrumentebis warmoeba<br />
20<br />
20<br />
15<br />
12 36.62. klasiT gaTvaliswinebuli:<br />
– cocxebisa <strong>da</strong> jagrisebis warmoeba 10<br />
seqcia G<br />
13 50.20 klasiT gaTvaliswinebuli:<br />
– avtomobilebis teqnikuri momsaxureba <strong>da</strong> remonti 40<br />
55
farTobis<br />
saqmianobis saxe<br />
maqsimaluri<br />
N<br />
odenoba m 2<br />
14 52.7 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis<br />
sagnebis remonti<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis<br />
remonti, Tu is xorcieldeba am sagnebis warmoebis, sabiTumo<br />
<strong>da</strong> sacalo vaWrobisagan <strong>da</strong>moukideblad, Tu remonti 20<br />
xorcieldeba saqmianobis sxva saxeobebTan erTad, maSin igi<br />
ganekuTvneba sacalo <strong>da</strong> sabiTumo vaWrobis an am saqonlis<br />
warmoebis Sesabamis <strong>da</strong>jgufebebs<br />
15 52.71 klasiT gaTvaliswinebuli:<br />
– fexsacmlisa <strong>da</strong> tyavis nawarmis remonti 20<br />
16 52.72 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo eleqtronuli nawarmis remonti 20<br />
17 52.73 klasiT gaTvaliswinebuli:<br />
– saaTebisa <strong>da</strong> saiuveliro nawarmis remonti 2<br />
18 52.74.1 qveklasiT gaTvaliswinebuli:<br />
– tansacmlis ga<strong>da</strong>keTeba <strong>da</strong> remonti 10<br />
19 52.74.9 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis 20<br />
remonti<br />
seqcia H<br />
20 55.23.0 qveklasiT – sxva sacxovrebeli adgilebi–<br />
gaTvaliswinebuli:<br />
60<br />
– sacxovrebeli adgilebis mokle vadiT ga<strong>da</strong>cema soflis<br />
saxlebSi (SalebSi), kotejebSi <strong>da</strong> binebSi<br />
seqcia K<br />
21 74.85.0 qveklasiT gaTvaliswinebuli:<br />
– samdivno <strong>da</strong> TargmniTi momsaxurebis gaweva 5<br />
22 93.01.1 qveklasiT gaTvaliswinebuli:<br />
– TeTreulisa <strong>da</strong> sxva safeiqro nawarmis recxva <strong>da</strong> 20<br />
<strong>da</strong>muSaveba<br />
23 93.02.0 qveklasiT gaTvaliswinebuli:<br />
– Tmis <strong>da</strong>bana, Sesworeba <strong>da</strong> kreWa, <strong>da</strong>wyoba, SeRebva,<br />
Seferadeba, <strong>da</strong>xveva, gasworeba <strong>da</strong> analogiuri samuSaoebi 20<br />
mamakacebisTvis <strong>da</strong> qalebisaTvis, agreTve gaparsva <strong>da</strong><br />
wveris Sesworeba<br />
24 95.0 klasiT gaTvaliswinebuli:<br />
– Sinameurneobis gaZRolasTan <strong>da</strong>kavSirebuli momsaxureba<br />
cxrili # 5<br />
sakontrolo-salaro aparatebis gamoyenebisas piri valdebulia:<br />
<strong>da</strong>icvas saqarTvelos kanonmdeblobiT sakontrolo-salaro<br />
aparatebis eqspluataciis (gamoyenebis) wesebi;<br />
saqonlis/momsaxurebis miwodebis Rirebulebis naRdi fuliT<br />
anazRaurebisas momxmarebelze gasces sakontrolo-salaro aparatis<br />
mier amobeWdili Ceki (im SemTxvevis gar<strong>da</strong>, roca gaicema CekTan<br />
56
gaTanabrebuli dokumenti), romelic a<strong>da</strong>sturebs naRdi fulis<br />
ga<strong>da</strong>xdis faqts.<br />
sakontrolo-salaro aparatebis gamoyenebisas, piri saga<strong>da</strong>saxado<br />
organos yovelTviurad warudgens sakontrolo-salaro aparatebis<br />
gamoyenebis amsaxvel yovelTviur angariSs (ix. finansTa ministris<br />
brZaneba # 147).<br />
sakontrolo-salaro aparatebis mimarT wayenebul teqnikur moTxovnebs,<br />
eqspluataciis, saxelmwifo reestris warmoebis, saga<strong>da</strong>saxado organoSi<br />
registraciis <strong>da</strong> sakontrolo-salaro aparatebis <strong>da</strong>luqvis, CekTan<br />
gaTanabrebuli dokumentis warmoebis, registraciis wesebs <strong>da</strong> salaros<br />
CekSi Sesatan aucilebel rekvizitebs adgens saqarTvelos finansTa<br />
ministri<br />
‣ sakontrolo-salaro aparatebis gamoyenebisas momxmarebelTa<br />
uflebebis <strong>da</strong>cvis uzrunvelyofis mizniT ekonomikuri<br />
saqmianobis ganmaxorcielebeli pirebis mier gasayidi<br />
saqonlis/momsaxurebis fasi un<strong>da</strong> gamocxaddes mxolod erovnul<br />
valutaSi, xolo fasis maCveneblebi (preiskurantebi) gamoikras<br />
momxmareblisTvis TvalsaCino adgilas.<br />
pasuxismgebloba sakontrolo-salaro aparatebis gamoyenebis wesebis<br />
<strong>da</strong>rRvevaze<br />
# <strong>da</strong>rRveva jarima<br />
1 sakontrolo-salaro aparatebis gareSe<br />
muSaoba<br />
2 sakontrolo-salaro aparatebis gareSe<br />
muSaobis ganmeorebiT Cadena<br />
3 sakontrolo-salaro aparatebis gareSe<br />
muSaobis xelaxali Cadena<br />
4 sakontrolo-salaro aparatebis<br />
gamouyenebloba<br />
5 sakontrolo-salaro aparatebis<br />
gamouyenebloba Cadenili ganmeorebiT<br />
6 sakontrolo-salaro aparatebis<br />
gamouyeneblobis xelaxali Cadena<br />
7 <strong>da</strong>debuli luqis ganzrax moxsna,<br />
fiskalur mexsierebaze zemoqmedeba<br />
8 <strong>da</strong>debuli luqis ganzrax moxsna,<br />
fiskalur mexsierebaze zemoqmedebis<br />
ganmeorebiT Cadena<br />
9 avtogasamarT sadgurebze madozirebeli<br />
<strong>da</strong> mricxveli meqanizmebis saga<strong>da</strong>saxado<br />
organos luqebis gareSe muSaoba<br />
500 lari<br />
5 000 lari<br />
yovel Semdgom<br />
gameorebaze 10 000 lari<br />
500 lari<br />
1 500 lari<br />
yovel Semdgom<br />
gameorebaze 2 500 lari<br />
3 000 lari<br />
yovel Semdgom<br />
gameorebaze 15 000 lari<br />
1 500 lari<br />
57
# <strong>da</strong>rRveva jarima<br />
10 avtogasamarT sadgurebze madozirebeli<br />
<strong>da</strong> mricxveli meqanizmebis saga<strong>da</strong>saxado<br />
organos luqebis gareSe xelaxali<br />
muSaoba<br />
11 CekSi faqtobrivad ga<strong>da</strong>xdilze naklebi<br />
Tanxis Cveneba<br />
yovel Semdgom<br />
gameorebaze 15 000 lari<br />
ara umtes 200 larisa<br />
cxrili # 6<br />
‣ luqis moxsnisas an/<strong>da</strong> sakontrolo-salaro aparatebis fiskalur<br />
mexsierebaSi SeRwevisas, aseve CekSi faqtobrivad ga<strong>da</strong>xdilze<br />
naklebi Tanxis CvenebisaTvis piri jarimisgan Tavisufldeba, Tu<br />
igi sakontrolo-salaro aparatis <strong>da</strong>zianebis Taobaze<br />
Setyobinebas gaugzavnis saga<strong>da</strong>saxado organos <strong>da</strong>zianebis<br />
<strong>da</strong>fiqsirebi<strong>da</strong>n ara ugvianes meore samuSao dRisa.<br />
‣ piri vadebulia sakontrolo-salaro aparatis <strong>da</strong>zianebis<br />
aRmofxvramde SeaCeros saqonlis/momsaxurebis miwodebis dros<br />
momxmareblebTan fuliT angariSsworeba.<br />
ga<strong>da</strong>saxadebis cneba, saxeebi, SemoReba, Secvla, gauqmeba<br />
ga<strong>da</strong>saxadi aris saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili savaldebulo,<br />
upirobo, fuladi Senatani saqarTvelos saxelmwifo, aWarisa <strong>da</strong><br />
afxazeTis avtonomiuri respublikebisa <strong>da</strong> adgilobriv biujetebSi,<br />
romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ixdis misi araekvivalenturi,<br />
usasyidlo, aucilebeli xasiaTi<strong>da</strong>n gamomdinare. ga<strong>da</strong>saxadis analogi ar<br />
arsebobs anu <strong>da</strong>uSvebelia misi sxva nivTiT Canacvleba.<br />
‣ arsebobs ori saxis ga<strong>da</strong>saxadi 5 : saerTo-saxelmwifoebrivi <strong>da</strong><br />
adgilobrivi.<br />
ga<strong>da</strong>saxadis saxeebi <strong>da</strong> ganakveTebi<br />
# ga<strong>da</strong>saxadis <strong>da</strong>saxeleba ga<strong>da</strong>saxadis saxe ganakveTi<br />
1 saSemosavlo ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 12%<br />
2 mogebis ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 20%<br />
3 dRg saerTo-saxelmwifoebrivi 18%<br />
4 aqcizi saerTo-saxelmwifoebrivi diferencirebuli<br />
5 socialuri ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 20%<br />
6 qonebis ga<strong>da</strong>saxadi adgilobrivi ara umetes 1%<br />
7 saTamaSo biznesis<br />
ga<strong>da</strong>saxadi<br />
adgilobrivi<br />
diferencirebuli<br />
cxrili # 7<br />
5 ga<strong>da</strong>saxadi aseve iyofa pir<strong>da</strong>pir <strong>da</strong> arapir<strong>da</strong>pir ga<strong>da</strong>saxadebad (ix. gverdi 178).<br />
58
‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili ga<strong>da</strong>saxadebis<br />
gar<strong>da</strong>, (gar<strong>da</strong> sabaJo ga<strong>da</strong>saxadisa) vinmesTvis sxva saxis<br />
ga<strong>da</strong>saxadebis ga<strong>da</strong>xdevineba.<br />
‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisTvis ga<strong>da</strong>saxadis mis <strong>da</strong>dgenil va<strong>da</strong>ze adre<br />
ga<strong>da</strong>xdevineba.<br />
rac Seexeba ga<strong>da</strong>saxadebis <strong>da</strong>wesebis, SemoRebis, Secvlisa <strong>da</strong> gauqmebis<br />
wesebs, saerTo-saxelmwifoebrivi <strong>da</strong> adgilobrivi ga<strong>da</strong>saxadebis<br />
<strong>da</strong>weseba, Secvla an gauqmeba xdeba sagadsaxado kodeqsSi saTanado<br />
cvlilebebisa <strong>da</strong> <strong>da</strong>matebebis SetaniT.<br />
adgilobrivi TviTmmarTvelobis warmomadgenlobiT organoebs ufleba<br />
aqvT SemoiRon mxolod saga<strong>da</strong>saxaxo kodeqsiT <strong>da</strong>wesebuli adgilobrivi<br />
ga<strong>da</strong>saxadebi kodeqsiT <strong>da</strong>dgenili zRvruli ganakveTebis farglebSi.<br />
adgilobrivi ga<strong>da</strong>saxadebis SemoReba, ga<strong>da</strong>xdis pirobebis Secvla an<br />
SemoRebuli ga<strong>da</strong>saxadebis gauqmeba xdeba Sesabamisi adgilobrivi<br />
TviTmmarTvelobis warmomadgenlobiTi organos normatiuli aqtiT.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze <strong>da</strong>ricxuli ga<strong>da</strong>saxadi aris vali<br />
saxelmwifos winaSe, romelic biujetSi un<strong>da</strong> iqnes ga<strong>da</strong>xdili.<br />
saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadi<br />
saSemosavlo ga<strong>da</strong>saxadi<br />
saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia:<br />
rezidenti fizikuri piri;<br />
ararezidenti fizikuri piri, romelic Semosavals iRebs<br />
saqarTveloSi arsebuli wyaro<strong>da</strong>n (ix. gv. 23, saqarTveloSi arsebuli<br />
wyaro<strong>da</strong>n miRebuli Semosavlebi).<br />
saSemosavlo ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia rezidenti fizikuri piris<br />
<strong>da</strong>sabegri Semosavali, romelic ganisazRvreba, rogorc sxvaoba<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi miRebul erTobliv Semosavalsa <strong>da</strong> am<br />
periodisTvis gaTvaliswinebul gamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs<br />
Soris.<br />
saqarTveloSi arsebuli mudmivi <strong>da</strong>wesebulebis meSveobiT saqmianobis<br />
ganmaxorcielebeli ararezidenti fizikuri piris saSemosavlo<br />
ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri Semosavali, romelic aseve<br />
ganisazRvreba, rogorc sxvaoba kalen<strong>da</strong>ruli wlis ganmavlobaSi mudmiv<br />
<strong>da</strong>wesebulebasTan <strong>da</strong>kavSirebul saqarTveloSi arsebuli wyaro<strong>da</strong>n<br />
miRebul erTobliv Semosavalsa <strong>da</strong> am periodisTvis gaTvaliswinebul<br />
gamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs Soris.<br />
59
ararezidenti fizikuri piris erToblivi Semosavali, romelic<br />
<strong>da</strong>kavSirebuli ar aris mis mudmiv <strong>da</strong>wesebulebasTan, ibegreba<br />
ga<strong>da</strong>xdis wyarosTan gamoqviTvebis gareSe (dividendi, procenti,<br />
xelfasis saxiT miRebuli Semosavali, <strong>da</strong> sxva. (ix. saga<strong>da</strong>saxado<br />
kodeqsi, muxli 197). ararezidenti fizikuri piri, romelic Semosavals<br />
iRebs qonebis realizaciiT, warmoadgens saSemosavlo ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels kalen<strong>da</strong>ruli wlis ganmavlobaSi saqarTveloSi arsebuli<br />
wyaro<strong>da</strong>n miRebuli erToblivi Semosavli<strong>da</strong>n, romelic mcirdeba am<br />
periodisTvis aseTi Semosavlis miRebasTan <strong>da</strong>kavSirebuli gamoqviTvebis<br />
TanxebiT.<br />
qonebis realizaciiT miRebul Semosavlebs ganekuTvneba:<br />
rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioris<br />
wilis realizaciiT miRebuli nameti;<br />
roialtis realizaciiT miRebuli nameti;<br />
saqarTvelos teritoriaze arsebuli moZravi qonebis ijariT an<br />
ekonomikuri saqmianobisTvis gamoyenebuli uZravi qonebis<br />
realizaciiT miRebuli nameti;<br />
sxva qonebis realizaciiT miRebuli nameti.<br />
erToblivi Semosavali<br />
rezidentis erToblivi Semosavali aris mis mier saqarTveloSi <strong>da</strong><br />
saqarTvelos farglebs gareT miRebuli Semosavlebis jami, xolo<br />
ararezidentis erToblivi Semosavali _ saqarTveloSi arsebuli<br />
wyaroebi<strong>da</strong>n miRebuli Semosavali (ix. gv. 23).<br />
erTobliv Semosavals ganekuTvneba nebismieri formiT an/<strong>da</strong> saqmianobiT<br />
miRebuli yvela Semosavali, kerZod:<br />
xelfasis saxiT miRebuli Semosavlebi;<br />
ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<br />
<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan;<br />
sxva Semosavlebi, romlebic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT<br />
muSaobasTan <strong>da</strong> ekonomikur saqmianobasTan.<br />
xelfasis saxiT miRebuli Semosavlebi<br />
xelfasis saxiT miRebuli Semosavlebi SesaZloa iyos fizikuri piris<br />
mier <strong>da</strong>qiravebiT muSaobis Sedegad miRebuli nebismieri sazRauri an<br />
sargebeli, maT Soris, wina samuSao adgili<strong>da</strong>n pensiis an sxva saxiT<br />
miRebuli Semosavali, an Semosavali momavali samuSao adgili<strong>da</strong>n.<br />
sargeblis Rirebulebis Tanxa (moicavs aqcizs, dRg-s <strong>da</strong> sxva<br />
ga<strong>da</strong>saxads, romelic un<strong>da</strong> ga<strong>da</strong>ixados <strong>da</strong>qiravebulma) aris<br />
<strong>da</strong>qiravebulis mier gansazRvruli odenobiT miRebuli sargebelisa <strong>da</strong><br />
ga<strong>da</strong>xdili Tanxis sxvaoba.<br />
60
<strong>da</strong>qiravebulis mier gansazRvruli odenobiT miRebul sargebelSi<br />
igulisxmeba:<br />
nebismieri saxeobis avtomobilis piradi sargeblobisTvis<br />
gamoyenebisas – Sesabamisi saga<strong>da</strong>saxado wlis <strong>da</strong>sawyisisTvis am<br />
avtomobilis sabalanso Rirebulebis 0,1 procenti <strong>da</strong>qiravebulis<br />
mier avtomobilis kerZo sargeblobis mizniT gamoyenebis yoveli<br />
dRisaTvis; (magaliTi: Tu <strong>da</strong>qiravebiT momuSave fizikuri piri<br />
sargeblobs avtomanqaniT 30 dRis ganmavlobaSi <strong>da</strong> avtomanqanis<br />
sabalanso Rirebulabaa 5 000 lari, maSin man miiRo sargebeli<br />
yoveldRiurad 5 lari (5000-is 0.1 procenti), rac 30 dReSi Seadgens<br />
150 lars (5 X 30). aRniSnuli Tanxa emateba fizikuri piris Sromis<br />
anazRaurebas <strong>da</strong> ibegreba saSemosavlo ga<strong>da</strong>saxadiT (12%));<br />
saqarTvelos erovnuli bankis mier gamoqveynebul saSualo sabazro<br />
ganakveTze <strong>da</strong>bali saprocento ganakveTiT sesxis miRebisas –<br />
sabazro ganakveTiT ga<strong>da</strong>saxdeli procentis Sesabamisi Tanxa<br />
(magaliTi: Tu fizikuri piri aiRebs sesxs 10 000 laris odenobiT<br />
TveSi 3%-iani ganakveTiT <strong>da</strong> am dros saqarTvelos erovnuli bankis<br />
mier gamoqveynebuli saSualo sabazro ganakveTi Seadgens 5%,<br />
iTvleba, rom fizikurma pirma miiRo sargebeli 2%-iT <strong>da</strong>bali<br />
saprocento ganakveTiT sesxis aRebiT (5% erovnuli bankis procenti<br />
– 3% aRebuli sesxis procenti), sa<strong>da</strong>c sargeblis Rirebuleba<br />
Seadgens 10 000 laris 2% anu 200 lars yovelTviurad);<br />
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis saqonlis/momsaxurebis<br />
miwodebisas an kompensaciis gareSe ga<strong>da</strong>cemisas – aseTi<br />
saqonlis/momsaxurebis sabazro fasi. (magaliTi: Tu <strong>da</strong>mqiravebelma<br />
<strong>da</strong>qiravebuls (TanamSromels) gauwia momsaxureoba (mag. <strong>da</strong>ufinansa<br />
mkurnaloba, Seaswavla ucxo ena <strong>da</strong> sxva), an usasyidlod ga<strong>da</strong>sca<br />
(aCuqa) saqoneli. am SemTxvevaSi <strong>da</strong>qiravebiT momuSave fizikurma<br />
pirma miiRo sargebeli gaweuli momsaxureobis an ga<strong>da</strong>cemuli<br />
(naCuqari) saqonlis sabazro Rirebulebis (fasis) odenobiT);<br />
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis sacxovreblis sargeblobaSi<br />
ga<strong>da</strong>cemisas – saijaro qiris wliuri sabazro Rirebuleba<br />
(Sesabamisi periodis proporciulad);<br />
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis an mis kmayofaze myofTaTvis<br />
ganaTlebis misaRebad <strong>da</strong>xmarebis gawevisas (<strong>da</strong>qiravebulis<br />
valdebulebaTa SesrulebasTan uSualod <strong>da</strong>kavSirebuli momzadebis<br />
programis CauTvlelad) – <strong>da</strong>mqiraveblis mier ganaTlebis misaRebad<br />
gaweuli <strong>da</strong>xmarebis Rirebuleba (magaliTi: Tu <strong>da</strong>mqiravebeli<br />
(sawarmo, organizacia <strong>da</strong> a.S.) <strong>da</strong>qiravebiT momuSave fizikur pirs<br />
(organizaciis TanamSromels) <strong>da</strong>ufinansebs swavlas kvalifikacis<br />
amaRlebis mizniT, rac uSualod <strong>da</strong>kavSirebuli <strong>da</strong> saWiroa misi<br />
samsaxureobrivi movaleobebis Sesrulebis xarisxis asamaRleblad,<br />
ga<strong>da</strong>xdili Tanxebi ar CaiTvleba sargeblad <strong>da</strong> Sesabamisad<br />
CairTveba organizaciis TanamSromlis xelfasSi);<br />
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis xarjebis anazRaurebisas –<br />
anazRaurebis Tanxa;<br />
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis valis an valdebulebis<br />
patiebisas – valis an valdebulebis Tanxa;<br />
61
<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis sicocxlisa <strong>da</strong><br />
janmrTelobis <strong>da</strong>zRvevis SemTxvevaSi sa<strong>da</strong>zRvevo premiis an sxva<br />
Tanxis ga<strong>da</strong>xdisas – <strong>da</strong>mqiraveblis mier ga<strong>da</strong>xdili sa<strong>da</strong>zRvevo<br />
premiis an sxva Tanxis moculoba;<br />
sxva SemTxvevaSi – sargeblis sabazro fasi.<br />
‣ xelfasis saxiT miRebul Semosavals ar ganekuTvneba<br />
<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdili warmomadgenlobiTi xarjebis<br />
anazRaureba, aseve saqarTvelos finansTa saministros mier<br />
gansazRvruli normis farglebSi samivlinebo xarjebis<br />
anazRaureba (ix. finansTa ministris brZaneba # 220).<br />
ekonomikuri saqmianobiT miRebuli Semosavali<br />
ekonomikuri saqmianobiT miRebul Semosavlebs, romlebic <strong>da</strong>kavSirebuli<br />
ar aris <strong>da</strong>qiravebiT muSaobasTan, ganekuTvneba samewarmeo <strong>da</strong><br />
arasamewarmeo ekonomikuri saqmianobiT miRebuli Semosavlebi.<br />
samewarmeo ekonomikuri saqmianobiT miRebul Semosavlebs miekuTvneba:<br />
saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebi;<br />
samewarmeo saqmianobisTvis gamoyenebuli aqtivebis realizaciiT<br />
miRebuli nameti Semosavali;<br />
samewarmeo saqmianobis SezRudvis an sawarmos <strong>da</strong>xurvis Sedegad<br />
miRebuli Semosavlebi;<br />
ZiriTad saSualebaTa realizaciiT miRebuli Tanxebi, romlebic<br />
SemosavalSi Seitaneba rogorc erToblivi Semosavali;<br />
kompensirebuli gamoqviTvebi;<br />
sxva samewarmeo saqmianobiT miRebuli Semosavlebi.<br />
arasamewarmeo ekonomikuri saqmianobiT miRebul Semosavlebia:<br />
procentebis saxiT miRebuli Semosavlebi, dividendebi, roialti;<br />
valebis CamoweriT miRebuli Semosavlebi;<br />
aqtivebis realizaciiT miRebuli nameti Semosavali, samewarmeo<br />
saqmianobis Sedegad miRebuli nameti Semosavlis gar<strong>da</strong>;<br />
qonebis lizingiT, uzufruqtiT, ijariT, qiriT an sxva amgvari<br />
formiT gacemiT miRebuli Semosavlebi;<br />
sxva ekonomikuri saqmianobiT miRebuli Semosavali, gar<strong>da</strong> samewarmeo<br />
saqmianobi<strong>da</strong>n <strong>da</strong> xelfasis saxiT miRebuli Semosavlebisa.<br />
sxva Semosavlebi<br />
sxva Semosavlebs, romlebic ar aris <strong>da</strong>kavSirebuli <strong>da</strong>qiravebiT<br />
muSaobasTan <strong>da</strong> ekonomikur saqmianobasTan, ganekuTvneba nebismieri<br />
Semosavali an sargebeli.<br />
piris mier sxva pirisagan qonebis an sargeblis miRebis SemTxvevaSi,<br />
erTobliv SemosavlebSi Sesatani qonebis an sargeblis Rirebuleba aris<br />
62
sxvaoba gansazRvruli odenobiT miRebul sargebelsa <strong>da</strong> ga<strong>da</strong>xdil<br />
Tanxas Soris. (ix. saga<strong>da</strong>saxado kodeqsi, muxli 174, punqti 2)<br />
fizikuri piri, romelic axorcielebs ekonomikur saqmianobas (gar<strong>da</strong><br />
<strong>da</strong>qiravebiT muSaobisa) gamoqviTvebs awarmoebs kodeqsiT <strong>da</strong>dgenili<br />
wesiT. (ix. gv. 71)<br />
‣ fizikuri piris amxanagobebSi <strong>da</strong> sxva analogiur warmonaqmnebSi<br />
monawileobis SemTxvevaSi fizikuri piris erTobliv SemosavalSi<br />
un<strong>da</strong> CairTos misi wilis proporciuli Semosavali amxanagobis<br />
<strong>da</strong>sabegr mogebaSi (SemosavalSi).<br />
‣ fizikuri piris <strong>da</strong>sabegri Semosavali ibegreba 12 procentiT.<br />
saSemosavlo ga<strong>da</strong>saxadisgan gaTavisufleba<br />
saSemosavlo ga<strong>da</strong>saxadiT <strong>da</strong>begvrisgan Tavisufldeba fizikur pirTa<br />
Semdegi Semosavlebi:<br />
ararezidentis mier saqarTvelos teritoriaze ucxoeTis<br />
diplomatiur <strong>da</strong> masTan gaTanabrebul <strong>da</strong>wesebulebebSi <strong>da</strong>qiravebiT<br />
muSaobiT miRebuli Semosavlebi;<br />
fizikuri piris mier miRebuli granti, saxelmwifo pensia,<br />
saxelmwifo kompensacia, saxelmwifo akademiuri stipendia,<br />
magrovebadi <strong>da</strong> <strong>da</strong>brunebadi xasiaTis arasaxelmwifo sapensio<br />
sqemi<strong>da</strong>n miRebuli pensia ganxorcielebuli Senatanebis odenobiT,<br />
saxelmwifo stipendia, saxelmwifo biujetSi an avtonomiuri<br />
respublikebis an adgilobriv biujetebSi gaTvaliswinebuli<br />
asignebebiT gamoyofili <strong>da</strong>xmareba an erTjeradi ganacemi (maT<br />
Soris, olimpiur TamaSebSi, msoflios an/<strong>da</strong> evropis CempionatebSi<br />
gamarjvebisaTvis an/<strong>da</strong> saprizo adgilebis <strong>da</strong>kavebisaTvis<br />
sportsmenebis <strong>da</strong> maTi mwvrTnelebis mier miRebuli fuladi <strong>da</strong> sxva<br />
saxis jildoebi);<br />
olimpiur TamaSebSi, msoflios an/<strong>da</strong> evropis CempionatebSi<br />
gamarjvebisaTvis an/<strong>da</strong> saprizo adgilebis <strong>da</strong>kavebisaTvis<br />
sportsmenebis <strong>da</strong> maTi mwvrTnelebis mier miRebuli fuladi <strong>da</strong> sxva<br />
saxis jildoebi;<br />
alimenti;<br />
ganqorwinebis safuZvelze fizikuri piris mier miRebuli qonebis<br />
Rirebuleba (Semosavali);<br />
fizikuri piris mier 2 welze meti vadiT sakuTrebaSi arsebuli<br />
materialuri aqtivebis realizaciiT miRebuli nameti, gar<strong>da</strong> am piris<br />
mier samewarmeo saqmianobis farglebSi materialuri aqtivebis<br />
realizaciiT miRebuli nametisa;<br />
saga<strong>da</strong>saxado wlis ganmavlobaSi I <strong>da</strong> II rigis memkvidreebis mier<br />
qonebis CuqebiT an memkvidreobiT miReba;<br />
saga<strong>da</strong>saxado wlis ganmavlobaSi III <strong>da</strong> IV rigis memkvidreebis mier<br />
150 000 laramde Rirebulebis qonebis CuqebiT an memkvidreobiT<br />
miReba;<br />
63
saga<strong>da</strong>saxado wlis ganmavlobaSi fizikuri pirisagan 1000 laramde<br />
Rirebulebis qonebis CuqebiT miReba;<br />
fizikuri pirisTvis (donorisaTvis) gaRebuli sisxlis sakompensacio<br />
kvebisaTvis gacemuli Tanxa;<br />
im mewarme fizikur pirTa Semosavali, romlebic ar iyeneben<br />
<strong>da</strong>qiravebul pirTa Sromas <strong>da</strong> <strong>da</strong>moukideblad axorcieleben mxolod<br />
„ekonomikuri saqmianobis saxeebis erovnuli klasifikatoris“ (NACE)<br />
Sesabamisad gansazRvruli calkeuli kategoriis ekonomikuri<br />
saqmianobi<strong>da</strong>n erT-erTs (ix. finansTa ministris brZaneba # 248) (ix.<br />
cxrili # 8):<br />
farTobis<br />
saqmianobis saxe<br />
maqsimaluri<br />
N<br />
odenoba m 2<br />
1 2 3<br />
seqcia A<br />
1 01.41.1 qveklasiT gaTvaliswinebuli momsaxureba:<br />
– sasoflo-sameurneo produqciis moyvana, romelic<br />
zorcieldeba traqtorebiT an kombainebiT<br />
seqcia D<br />
2 17.51.1 qveklasiT gaTvaliswinebuli:<br />
– xaliCebisa <strong>da</strong> orxovisebri nawarmis warmoeba 20<br />
3 17.72.1 qveklasiT gaTvaliswinebuli:<br />
– puloverebisa <strong>da</strong> analogiuri nawarmis warmoeba 15<br />
4 18.22.1 qveklasiT gaTvaliswinebuli:<br />
– ze<strong>da</strong> tansacmlis warmoeba, gar<strong>da</strong> modelebis<br />
demonstrirebisa <strong>da</strong> Cvenebisa 10<br />
5 18.23.1 qveklasiT gaTvaliswinebuli:<br />
– sacvlebis warmoeba 10<br />
6 18.24.1 qveklasiT gaTvaliswinebuli:<br />
– Tavsaburavebis warmoeba 10<br />
7 18.24.9 qveklasiT gaTvaliswinebuli:<br />
– <strong>da</strong>narCeni tansacmlisa <strong>da</strong> aqsesuarebis warmoeba 10<br />
8 20.51.1 qveklasiT gaTvaliswinebuli:<br />
– xis sxva<strong>da</strong>sxva nawarmis warmoeba<br />
– tansacmlisa <strong>da</strong> Tavsaburavebis xis sakidebis warmoeba;<br />
– xis saojaxo nivTebisa <strong>da</strong> samzareulos sakuTnoebis 20<br />
warmoeba<br />
9 26.21.1 qveklasiT gaTvaliswinebuli:<br />
– faifurisa <strong>da</strong> qaSanuris sameurneo-sayofacxovrebo<br />
20<br />
nakeTobebis warmoeba<br />
10 28.75.2 qveklasiT gaTvaliswinebuli:<br />
– sameurneo-sayofacxovrebo WurWlis <strong>da</strong> inventaris warmoeba 20<br />
11 36.30 klasiT gaTvaliswinebuli:<br />
– musikaluri instrumentebis warmoeba<br />
– akordeonebisa <strong>da</strong> analogiuri sakravebis, maT Soris tuCis<br />
garmonikebis warmoeba;<br />
15<br />
– sasule musikaluri instrumentebis warmoeba<br />
instrumentebis warmoeba<br />
12 36.62. klasiT gaTvaliswinebuli:<br />
– cocxebisa <strong>da</strong> jagrisebis warmoeba 10<br />
64
N<br />
saqmianobis saxe<br />
seqcia G<br />
13 50.20 klasiT gaTvaliswinebuli:<br />
– avtomobilebis teqnikuri momsaxureba <strong>da</strong> remonti 40<br />
14 52.7 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis<br />
remonti<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis<br />
remonti, Tu is xorcieldeba am sagnebis warmoebis, sabiTumo<br />
<strong>da</strong> sacalo vaWrobisagan <strong>da</strong>moukideblad, Tu remonti 20<br />
xorcieldeba saqmianobis sxva saxeobebTan erTad, maSin igi<br />
ganekuTvneba sacalo <strong>da</strong> sabiTumo vaWrobis an am saqonlis<br />
warmoebis Sesabamis <strong>da</strong>jgufebebs<br />
15 52.71 klasiT gaTvaliswinebuli:<br />
– fexsacmlisa <strong>da</strong> tyavis nawarmis remonti 20<br />
16 52.72 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo eleqtronuli nawarmis remonti 20<br />
17 52.73 klasiT gaTvaliswinebuli:<br />
– saaTebisa <strong>da</strong> saiuveliro nawarmis remonti 2<br />
18 52.74.1 qveklasiT gaTvaliswinebuli:<br />
– tansacmlis ga<strong>da</strong>keTeba <strong>da</strong> remonti 10<br />
19 52.74.9 klasiT gaTvaliswinebuli:<br />
– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis 20<br />
remonti<br />
seqcia H<br />
20 55.23.0 qveklasiT – sxva sacxovrebeli adgilebi–<br />
gaTvaliswinebuli:<br />
60<br />
– sacxovrebeli adgilebis mokle vadiT ga<strong>da</strong>cema soflis<br />
saxlebSi (SalebSi), kotejebSi <strong>da</strong> binebSi<br />
seqcia K<br />
21 74.85.0 qveklasiT gaTvaliswinebuli:<br />
– samdivno <strong>da</strong> TargmniTi momsaxurebis gaweva 5<br />
22 93.01.1 qveklasiT gaTvaliswinebuli:<br />
– TeTreulisa <strong>da</strong> sxva safeiqro nawarmis recxva <strong>da</strong> 20<br />
<strong>da</strong>muSaveba<br />
23 93.02.0 qveklasiT gaTvaliswinebuli:<br />
– Tmis <strong>da</strong>bana, Sesworeba <strong>da</strong> kreWa, <strong>da</strong>wyoba, SeRebva,<br />
Seferadeba, <strong>da</strong>xveva, gasworeba <strong>da</strong> analogiuri samuSaoebi 20<br />
mamakacebisTvis <strong>da</strong> qalebisaTvis, agreTve gaparsva <strong>da</strong><br />
wveris Sesworeba<br />
24 95.0 klasiT gaTvaliswinebuli:<br />
– Sinameurneobis gaZRolasTan <strong>da</strong>kavSirebuli momsaxureba<br />
farTobis<br />
maqsimaluri<br />
odenoba m 2<br />
cxrili # 8<br />
2007 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli<br />
fizikuri piris mier saqarTveloSi warmoebuli soflis meurneobis<br />
produqciis samrewvelo ga<strong>da</strong>muSavebamde (sasaqonlo kodis<br />
Secvlamde) pirveladi miwodebiT miRebuli Semosavali, Tu<br />
65
kalen<strong>da</strong>ruli wlis ganmavlobaSi am fizikuri piris mier am<br />
miwodebiT miRebuli erToblivi Semosavali ar aRemateba 100 000<br />
lars (ix. finansTa ministris brZaneba # 248).<br />
privatizebis wesiT (usasyidlod), aseve miwisZvriTa <strong>da</strong> sxva stiqiuri<br />
movlenebis Sedegad <strong>da</strong>zaralebulebis mier <strong>da</strong>zianebuli binebis<br />
sanacvlod imave <strong>da</strong>saxlebul punqtSi an ekomigrantebis mier sxva<br />
<strong>da</strong>saxlebul punqtSi usasyidlod miRebuli binebis Rirebuleba.<br />
saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,<br />
maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqone<br />
saerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelos<br />
moqalaqeebi (rezidenti fizikuri pirebi) Tavisufldebian saSemosavlo<br />
ga<strong>da</strong>saxadisgan am organizaciebSi 2005 wlis 1 ianvramde miRebul<br />
Semosavlebze.<br />
saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,<br />
maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqone<br />
saerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelos<br />
moqalaqeebs (rezident fizikur pirebs) ar <strong>da</strong>ekisrebaT saga<strong>da</strong>saxado,<br />
administraciuli an sxvagvari pasuxismgebloba aRniSnul<br />
organizaciebSi 2005 wlis 1 ianvramde <strong>da</strong>qiravebiT miRebul<br />
Semosavlebze saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>uxdelobisa <strong>da</strong><br />
saga<strong>da</strong>saxado deklaraciis warudgenlobisTvis.<br />
saSemosavlo ga<strong>da</strong>saxadiT ar ibegreba Semdeg fizikur pirTa Semosavali:<br />
#<br />
kalen<strong>da</strong>ruli wlis<br />
piri<br />
ganmavlobaSi<br />
miRebuli Semosavali<br />
1 bavSvobi<strong>da</strong>n SezRuduli SesaZleblobis mqone<br />
piris, mxedvelobis gamo I <strong>da</strong> II jgufis 3 000 laramde<br />
SezRuduli SesaZleblobis mqone piri<br />
2 meore msoflio omisa <strong>da</strong> saqarTvelos<br />
teritoriuli mTlianobisaTvis brZolebis 3 000 laramde<br />
monawile saqarTvelos moqalaqe<br />
3 piri, romelsac miniWebuli aqvs „qarTvlis dedis“<br />
sapatio wodeba<br />
3 000 laramde<br />
4 martoxela de<strong>da</strong> 3 000 laramde<br />
5 piri, romelmac iSvila bavSvi (Svilad ayvani<strong>da</strong>n 1<br />
wlis ganmavlobaSi)<br />
3 000 laramde<br />
6 piri, romelmac aRsazrdelad (Svilobilad) 3 000 laramde<br />
aiyvana bavSvi<br />
7 I <strong>da</strong> II jgufis SezRuduli SesaZleblobis mqone<br />
piris mier kalen<strong>da</strong>ruli wlis ganmavlobaSi 1 500 laramde<br />
miRebuli <strong>da</strong>sabegri Semosavali<br />
8 maRalmTian regionebSi mcxovrebi mravalSviliani<br />
(sami <strong>da</strong> meti Svili) piri<br />
3 000 laramde<br />
9 maRalmTian regionebSi mcxovrebi, erTi - an<br />
orSviliani piri<br />
1 500 laramde<br />
cxrili #9<br />
66
(magaliTi: martoxela dedis Semosavalma wlis ganmavlobaSi<br />
Seadgina 8500 lari. mas am Semosavli<strong>da</strong>n <strong>da</strong>ebegreba 5500 lari (8500 –<br />
3000 (ga<strong>da</strong>saxadisgan ganTavisuflebuli Tanxa) = 5500).<br />
‣ Tu saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warmoeqmneba<br />
zemoaRniSnul cxrilSi gaTvaliswinebuli erTze meti SeRavaTis<br />
ufleba, masze gavrceldeba maTgan erTi, umaRlesi SeRavaTi.<br />
mogebis ga<strong>da</strong>saxadi<br />
mogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia:<br />
saqarTvelos sawarmo;<br />
ucxouri sawarmo, romelic saqarTveloSi saqmianobas axorcielebs<br />
mudmivi <strong>da</strong>wesebulebis meSveobiT an/<strong>da</strong> Semosavals iRebs<br />
saqarTveloSi arsebuli wyaro<strong>da</strong>n.<br />
‣ amxanagoba <strong>da</strong> sxva analogiuri warmonaqmni ar warmoadgens<br />
mogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels. am SemTxvevaSi ga<strong>da</strong>mxdelebi<br />
arian maTi Tanamflobelebi. 6<br />
‣ saqarTveloSi ekonomikuri saqmianobis ganmaxorcielebeli<br />
ucxouri piri, romelic ar aris fizikuri piri, ganixileba<br />
rogorc saqarTvelos sawarmo Tu igi ar <strong>da</strong>asabuTebs Tavis<br />
Tanamflobelobas.<br />
saqarTvelos sawarmos mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia<br />
<strong>da</strong>sabegri mogeba, romelic ganisazRvreba, rogorc ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis erTobliv Semosavalsa <strong>da</strong> kodeqsiT gaTvaliswinebuli<br />
gamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs Soris sxvaoba.<br />
ucxouri sawarmo (gar<strong>da</strong> saaviacio transportiT mgzavrTa saerTaSoriso<br />
ga<strong>da</strong>yvanisa <strong>da</strong> tvirTebis saerTaSoriso ga<strong>da</strong>tanis ganmaxorcieleblisa),<br />
romelic saqarTveloSi axorcielebs saqmianobas mudmivi <strong>da</strong>wesebulebis<br />
meSveobiT, warmoadgens mogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels mudmiv<br />
<strong>da</strong>wesebulebasTan <strong>da</strong>kavSirebuli saqarTveloSi arsebuli wyaro<strong>da</strong>n<br />
miRebuli erToblivi Semosavlis mixedviT, romelic mcirdeba<br />
gamoqviTvebis TanxebiT.<br />
saaviacio transportiT mgzavrTa saerTaSoriso ga<strong>da</strong>yvanisa <strong>da</strong><br />
tvirTebis saerTaSoriso ga<strong>da</strong>tanis ganmaxorcielebeli ucxouri<br />
sawarmos, romelic saqarTveloSi axorcielebs saqmianobas mudmivi<br />
<strong>da</strong>wesebulebis meSveobiT, <strong>da</strong>sabegri mogeba ganisazRvreba saqarTveloSi<br />
6 amxanagobebis <strong>da</strong> sxva analogiuri warmonaqmnebis SemTxvevaSi maT mier miRebuli<br />
mogeba (Semosavali) nawildeba mis Tanamflobelebs Soris wilis proporciulad.<br />
Tanamflobelebi (iuridiuli an fizikuri pirebi) miRebul mogebas (Semosavals)<br />
CarTaven maT erTobliv SemosavalSi.<br />
67
mudmivi <strong>da</strong>wesebulebis meSveobiT kalen<strong>da</strong>ruli wlis ganmavlobaSi<br />
saqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuli Semosavlis mixedviT,<br />
romelic iyofa mis mier saqarTvelosa <strong>da</strong> saqarTvelos farglebs gareT<br />
saga<strong>da</strong>saxado wlis ganmavlobaSi miRebul erTobliv (mTlian)<br />
Semosavalze <strong>da</strong> mravldeba aRniSnuli sawarmos saqarTveloSi <strong>da</strong> mis<br />
farglebs gareT miRebul <strong>da</strong>sabegr mogebaze.<br />
ucxouri sawarmosTvis, romelic saqarTveloSi mudmivi <strong>da</strong>wesebulebis<br />
meSveobiT, saqarTveloSi arsebuli wyaro<strong>da</strong>n iRebs Semosavals,<br />
<strong>da</strong>sabegri mogeba ganisazRvreba Semdegi formuliT:<br />
X = (Y : Z) x C<br />
sa<strong>da</strong>c:<br />
X _ <strong>da</strong>sabegri mogeba (saqarTveloSi)<br />
Y _ mudmivi <strong>da</strong>wesebulebis meSveobiT saqarTveloSi arsebuli wyaro<strong>da</strong>n<br />
miRebuli Semosavli;<br />
Z _ saqarTvelosa <strong>da</strong> saqarTvelos farglebs gareT miRebuli erToblivi<br />
(mTliani Semosavali;<br />
C _ <strong>da</strong>sabegri mogeba (saqarTveloSi <strong>da</strong> saqarTvelos farglebs gareT)<br />
ucxouri sawarmos erToblivi Semosavali, romelic <strong>da</strong>kavSirebuli ar<br />
aris mis mudmiv <strong>da</strong>wesebulebasTan, ga<strong>da</strong>saxadiT ibegreba ga<strong>da</strong>xdis<br />
wyarosTan gamoqviTvebis gareSe, gar<strong>da</strong> iseTi SemTxvevebisa, roca<br />
ucxouri sawarmo iRebs qonebis realizaciiT miRebul qvemoT<br />
CamoTvlil Semosavlebs <strong>da</strong> warmoadgens mogebis ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels kalen<strong>da</strong>ruli wlis ganmavlobaSi saqarTveloSi arsebuli<br />
wyaro<strong>da</strong>n miRebuli erToblivi Semosavli<strong>da</strong>n, romelic mcirdeba am<br />
periodisTvis aseTi Semosavlis miRebasTan <strong>da</strong>kavSirebuli gamoqviTvebis<br />
TanxebiT.<br />
qonebis realizaciiT miRebuli Semosavlebia:<br />
rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioris<br />
wilis realizaciiT miRebuli nameti;<br />
roialtis realizaciiT miRebuli nameti;<br />
saqarTveloSi gamoyenebuli moZravi qonebis ijariT an/<strong>da</strong> sxva<br />
saxelSekrulebo sargeblobis uflebis ga<strong>da</strong>cemiT miRebuli<br />
Semosavali;<br />
saqarTveloSi arsebuli <strong>da</strong> ekonomikuri saqmianobisTvis<br />
gamoyenebuli uZravi qonebiT miRebuli Semosavali, maT Soris, aseT<br />
qonebaSi partnioris wilis realizaciiT miRebuli Semosavali;<br />
sxva qonebis realizaciiT miRebuli nameti.<br />
68
erToblivi Semosavali<br />
rezidentis erToblivi Semosavali aris mis mier saqarTveloSi <strong>da</strong><br />
saqarTvelos farglebs gareT miRebuli Semosavlebis jami, xolo<br />
ararezidentis SemTxvevaSi erToblivi Semosavali Sedgeba<br />
saqarTveloSi arsebuli wyaroebi<strong>da</strong>n miRebuli Semosavlebisgan.<br />
erTobliv Semosavals ganekuTvneba nebismieri formiT an/<strong>da</strong> saqmianobiT<br />
miRebuli yvela Semosavali, kerZod:<br />
xelfasis saxiT miRebuli Semosavlebi;<br />
ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<br />
<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan;<br />
sxva Semosavlebi, romlebic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT<br />
muSaobasTan <strong>da</strong> ekonomikur saqmianobasTan.<br />
ekonomikuri saqmianobiT miRebuli Semosavali<br />
ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<br />
<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan, ganekuTvneba samewarmeo<br />
<strong>da</strong> arasamewarmeo ekonomikuri saqmianobiT miRebuli Semosavali.<br />
samewarmeo ekonomikuri saqmianobiT miRebul Semosavlebs miekuTvneba:<br />
saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebi;<br />
samewarmeo saqmianobisTvis gamoyenebuli aqtivebis realizaciiT<br />
miRebuli nameti Semosavali;<br />
samewarmeo saqmianobis SezRudvis an sawarmos <strong>da</strong>xurvis Sedegad<br />
miRebuli Semosavlebi;<br />
ZiriTad saSualebaTa realizaciiT miRebuli Tanxebi, romlebic<br />
SemosavalSi Seitaneba rogorc erToblivi Semosavali;<br />
kompensirebuli gamoqviTvebi;<br />
sxva samewarmeo saqmianobiT miRebuli Semosavlebi.<br />
arasamewarmeo ekonomikuri saqmianobiT miRebul Semosavlebia:<br />
procentebis saxiT miRebuli Semosavlebi, dividendebi, roialti;<br />
valebis CamoweriT miRebuli Semosavlebi;<br />
aqtivebis realizaciiT miRebuli nameti Semosavali, samewarmeo<br />
saqmianobis Sedegad miRebuli nameti Semosavlis gar<strong>da</strong>;<br />
qonebis lizingiT, uzufruqtiT, ijariT, qiriT an sxva amgvari<br />
formiT qonebis gacemiT miRebuli Semosavlebi;<br />
sxva ekonomikuri saqmianobiT miRebuli Semosavali, gar<strong>da</strong> samewarmeo<br />
saqmianobi<strong>da</strong>n <strong>da</strong> xelfasis saxiT miRebuli Semosavlebisa.<br />
sxva Semosavlebi<br />
sxva Semosavlebs, romlebic ar arian <strong>da</strong>kavSirebulni <strong>da</strong>qiravebiT<br />
muSaobasTan <strong>da</strong> ekonomikur saqmianobasTan, ganekuTvneba nebismieri<br />
69
Semosavali an sargebeli, gar<strong>da</strong> sawarmos partniorTa Senatanebisa,<br />
romlebic zrdian am sawarmos wmin<strong>da</strong> aqtivs.<br />
piris mier sxva pirisgan qonebis an sargeblis miRebis SemTxvevaSi,<br />
erTobliv SemosavlebSi Sesatani qonebis an sargeblis Rirebuleba aris<br />
sxvaoba gansazRvruli odenobiT miRebul sargebelsa <strong>da</strong> ga<strong>da</strong>xdil<br />
Tanxas Soris.<br />
‣ iuridiuli piris amxanagobebSi <strong>da</strong> sxva analogiur<br />
warmonaqmnebSi monawileobis SemTxvevaSi iuridiuli piris<br />
erTobliv SemosavalSi un<strong>da</strong> CairTos misi wilis proporciuli<br />
mogeba (Semosavali) amxanagobis <strong>da</strong>sabegr mogebaSi (SemosavalSi).<br />
‣ „navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT<br />
gansazRvruli „arsebuli xelSekrulebebis“ ganxorcielebis<br />
Sedegad navTobisa <strong>da</strong> gazis operaciebiT miRebuli mogeba<br />
ibegreba 10 procentiani ganakveTiT, Tu es xelSekrulebebi<br />
<strong>da</strong>debulia 1998 wlis 1 ianvramde.<br />
‣ sawarmos <strong>da</strong>sabegri mogeba ibegreba 20 procentiT.<br />
mogebis ga<strong>da</strong>saxadisgan gaTavisufleba<br />
mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvrisgan Tavisufldeba:<br />
sabiujeto, saerTaSoriso an/<strong>da</strong> saqvelmoqmedo organizaciebis<br />
mogeba, ekonomikuri saqmianobiT miRebuli mogebis gar<strong>da</strong>;<br />
organizaciis mier miRebuli grantebi, sawevro Senatanebi <strong>da</strong><br />
Semowirulobebi;<br />
saqarTvelos erovnuli bankis mogeba;<br />
saqarTvelos sapatriarqos mier religiuri <strong>da</strong>niSnulebiT<br />
gamoyenebuli jvrebis, sanTlebis, xatebis, wignebisa <strong>da</strong> kalendrebis<br />
realizaciiT miRebuli mogeba;<br />
samedicino <strong>da</strong>wesebulebebis samedicino saqmianobi<strong>da</strong>n miRebuli<br />
mogebis is nawili, romelic moxmardeba reinvestirebas<br />
(<strong>da</strong>wesebulebis reabilitacia, teqnikuri bazis uzrunvelyofa) <strong>da</strong><br />
TanamSromelTa materialur waxalisebas;<br />
2007 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli<br />
piris mier saqarTveloSi warmoebuli soflis meurneobis<br />
produqciis samrewvelo ga<strong>da</strong>muSavebamde (sasaqonlo kodis<br />
Secvlamde) pirveladi miwodebiT miRebuli mogeba, Tu kalen<strong>da</strong>ruli<br />
wlis ganmavlobaSi am piris mier miRebuli erToblivi Semosavali<br />
ar aRemateba 100 000 lars <strong>da</strong> aseve 2007 wlis 1 ianvramde sasoflosameurneo<br />
saqmianobi<strong>da</strong>n miRebuli mogebis is nawili, romlis<br />
reinvestirebac xdeba am saqmianobis farglebSi;<br />
2007 wlis 1 ianvramde Jurnal-gazeTebis miwodebiT an/<strong>da</strong> JurnalgazeTebiT<br />
sareklamo momsaxurebis gaweviT miRebuli mogeba.<br />
70
gamoqviTvebi <strong>da</strong> zarali saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadebisTvis<br />
erToblivi Semosavli<strong>da</strong>n gamoiqviTeba yvela xarji, romlebic<br />
<strong>da</strong>kavSirebulia am Semosavlebis miRebasTan, gar<strong>da</strong>:<br />
ZiriTad saSualebaTa SeZenis, <strong>da</strong>dgmis, mSeneblobis, montaJis,<br />
warmoebis <strong>da</strong> sxva kapitalizebadi xarjebisa, Tu ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdeli ar iyenebs ZiriTadi saSualebebis eqspluataciaSi<br />
Sesvlis wels maTi Rirebulebis srulad gamoqviTvis uflebas (ix.<br />
saga<strong>da</strong>saxado kodeqsi, muxli 183, punqti 13);<br />
im xarjebisa, romlebic ar eqvemdebareba gamoqviTvas;<br />
xarjebisa, romlebic <strong>da</strong>kavSirebuli ar aris ekonomikur<br />
saqmianobasTan;<br />
‣ erToblivi Semosavli<strong>da</strong>n gamoiqviTeba sawarmos mier<br />
saqvelmoqmedo organizaciebze gacemuli Sewirulobis Tanxa,<br />
magram ara umetes erToblivi Semosavli<strong>da</strong>n gaTvaliswinebuli<br />
gamoqviTvebis Semdeg <strong>da</strong>rCenili Tanxis 8 procentisa.<br />
garTobaze gaweuli xarjebi, Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar eweva<br />
garTobiTi xasiaTis samewarmeo saqmianobas;<br />
fizikuri piris mier piradi moxmarebisaTvis gaweuli xarjebi,<br />
latariebi<strong>da</strong>n, kazinoebi<strong>da</strong>n (samorineebi<strong>da</strong>n), azartuli an sxva<br />
momgebiani TamaSobebi<strong>da</strong>n miRebul mogebebTan <strong>da</strong>kavSirebuli xarjebi<br />
an xelfasis saxiT Semosavlis miRebasTan <strong>da</strong>kavSirebuli xarjebi;<br />
mogebis ga<strong>da</strong>saxadis an saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>xdisagan<br />
ganTavisuflebuli Semosavlebis miRebasTan <strong>da</strong>kavSirebuli xarjebi.<br />
sawarmos mier kreditisTvis (sesxisTvis) ga<strong>da</strong>xdili an/<strong>da</strong> ga<strong>da</strong>saxdeli<br />
(aRricxvis meTodis gamoyenebis mixedviT) procentebi eqvemdebareba<br />
gamoqviTvas ara umetes kreditis (sesxis) wliuri 24 procentis<br />
farglebSi, Sesabamisi periodis proporciulad. (magaliTi: <strong>da</strong>ricxis<br />
meTodiT momuSave pirma 2005 wlis 1 ivlisi aiRo 20 000 laris krediti<br />
wliur 23 procentad, Sesabamisi procentis yovelTviuri ga<strong>da</strong>xdiT. 2005<br />
wels mas ufleba aqvs, gamoqviTos 2318 lari (20 000 x 0.23 / 365 x 184) _ 1<br />
ivlisi<strong>da</strong>n 31 dekembramde arsebuli 184 dRisTvis, miuxe<strong>da</strong>vad imisa,<br />
faqtobrivad ra Tanxa hqon<strong>da</strong> mas ga<strong>da</strong>xdili (maT Soris winswrebiTac) 31<br />
dekembris mdgomareobiT vTqvaT 700 an 1300 lari).<br />
xolo im sawarmoSi, romlis wilis (aqciebis) 20 procentze meti<br />
pir<strong>da</strong>pir an arapir<strong>da</strong>pir ekuTvnis mogebis ga<strong>da</strong>saxadisagan<br />
ganTavisuflebul iuridiul pirebs, gamosaqviTi procentebis Tanxa ar<br />
un<strong>da</strong> aRematebodes ga<strong>da</strong>mxdelis mier procentis saxiT miRebuli<br />
nebismieri Semosavlisa <strong>da</strong> neba<strong>da</strong>rTuli gamoqviTvebiT (procentebis<br />
gamoqviTvebis gar<strong>da</strong>) Semcirebuli erToblivi Semosavlebis Tanxebis<br />
jamis 50 procents. (magaliTi: sawarmoSi 25 % ekuTvnis kavSirs, romelic<br />
ar eweva ekonomikur saqmianobas. saga<strong>da</strong>saxado wlis ganmavlobaSi<br />
sawarmos mier miRebuli erToblivi Semosavali (procentebiT miRebuli<br />
Semosavlis gar<strong>da</strong>) Seadgens 500 000 lars. <strong>da</strong>Svebuli gamoqviTvebi<br />
71
(kreditisaTvis ga<strong>da</strong>xdili procentebis gareSe) 140 000 laria.<br />
procentebiT miRebuli Semosavali Seadgens 50 000 laris, xolo<br />
zemoaRniSnuli 24 %-is gaTvaliswinebiT kreditisaTvis ga<strong>da</strong>xdili<br />
procentebi Seadgens 220 000 lars. am pirobi<strong>da</strong>n gamomdinare sawarmos<br />
kreditisTvis ga<strong>da</strong>xdili procentebis saxiT SeuZlia gamoqviTos<br />
mxolod 200 000 lari [(50 000 + 500 000 – 150 000) x 50%].<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gamoqviTos realizebul<br />
saqonelTan <strong>da</strong> momsaxurebasTan <strong>da</strong>kavSirebuli uimedo valebi, romelTa<br />
mixedviT misaRebi Semosavlebi wina saangariSo periodebSi Setanili iyo<br />
ekonomikuri saqmianobiT miRebul erTobliv SemosavalSi.<br />
‣ uimedo valebis gamoqviTva <strong>da</strong>iSveba mxolod im SemTxvevaSi, Tu<br />
<strong>da</strong>valianeba Camowerilia <strong>da</strong> asaxulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
sabuRaltro angariSgebaSi.<br />
iuridiul pirs, romelic sa<strong>da</strong>zRvevo saqmianobas eweva, ufleba aqvs<br />
sarezervo fondebSi ga<strong>da</strong>ricxuli Tanxa gamoqviTos saqarTvelos<br />
kanonmdeblobiT <strong>da</strong>dgenili normebiT. bankebi sesxebis SesaZlo<br />
<strong>da</strong>nakargebis rezervebis gamoqviTvas axdenen saeWvo valebis rezervebis<br />
Seqmnis Sesaxeb saqarTvelos erovnuli bankis mier <strong>da</strong>dgenili wesiT.<br />
gamoqviTvas eqvemdebareba aseve erToblivi Semosavlis miRebasTan<br />
<strong>da</strong>kavSirebuli samecniero-kvleviTi, saproeqto <strong>da</strong> sacdelsakonstruqtoro<br />
momsaxurebis xarjebi, gar<strong>da</strong> ZiriTad saSualebaTa<br />
SeZenis, <strong>da</strong>dgmisa <strong>da</strong> sxva kapitalizebadi xarjebisa.<br />
saamortizacio anaricxebi<br />
ekonomikuri saqmianobisTvis gamoyenebul ZiriTad saSualebaTa<br />
saamortizacio anaricxebi gamoiqviTeba qvemoT CamoTvlili pirobebis<br />
mixedviT.<br />
amortizacia ar ericxeba miwas, xelovnebis nimuSebs, samuzeumo<br />
eqsponatebs, istoriuli mniSvnelobis mqone obieqtebs (gar<strong>da</strong> Senobanagebobebisa),<br />
muSa <strong>da</strong> produqtiul pirutyvs <strong>da</strong> sxva araamortizebad<br />
aqtivebs. amasTan, amortizacia ar ericxeba 1 000 laramde Rirebulebis<br />
ZiriTad saSualebebs <strong>da</strong> igi mTlianad gamoiqviTeba erToblivi<br />
Semosavli<strong>da</strong>n im saangariSo wels, rodesac maTi SeZena an Seqmna mox<strong>da</strong>.<br />
ZiriTadi saSualebebi, romlebic eqvemdebareba amortizacias<br />
Semdeg jgufebad (ix. cxrili # 10):<br />
iyofa<br />
72
jgufis<br />
nomeri<br />
ZiriTadi saSualebebi<br />
amortizaciis<br />
norma,%<br />
1 msubuqi avtomobilebi; avtosatraqtoro teqnika 20<br />
gzebze gamosayeneblad; aveji ofisisaTvis;<br />
saavtomobilo transportis moZravi Semadgenloba;<br />
satvirTo avtomobilebi, avtobusebi, specialuri<br />
avtomobilebi <strong>da</strong> avtomisabmelebi; manqanebi <strong>da</strong><br />
mowyobiloba mrewvelobis yvela <strong>da</strong>rgisaTvis,<br />
samsxmelo warmoebisaTvis; samWedlo-sawnexi<br />
mowyobiloba; samSeneblo mowyobiloba; sasoflosameurneo<br />
manqanebi <strong>da</strong> mowyobiloba<br />
2 specialuri instrumentebi, inventari <strong>da</strong> 20<br />
mowyobiloba; kompiuterebi, monacemTa <strong>da</strong>muSavebis<br />
periferiuli mowyobilobebi <strong>da</strong> aRWurviloba;<br />
eleqtronuli mowyobiloba<br />
3 sarkinigzo, sazRvao <strong>da</strong> samdinaro satransporto 8<br />
saSualebebi; Zalovani manqanebi <strong>da</strong> mowyobiloba;<br />
Tboteqnikuri mowyobiloba, turbinuli<br />
mowyobiloba, eleqtroZravebi <strong>da</strong> dizelgeneratorebi,<br />
eleqtroga<strong>da</strong>cemisa <strong>da</strong><br />
kavSirgabmulobis mowyobilobebi; milsadenebi<br />
4 Senobebi, nagebobebi 5<br />
5 amortizebadi aqtivebi, romlebic Setanili ar aris<br />
sxva jgufebSi<br />
15<br />
cxrili # 10<br />
‣ TiToeuli jgufis saamortizacio anaricxebis odenoba<br />
gamoiangariSeba saga<strong>da</strong>saxado wlis bolos jgufis<br />
RirebulebiTi balansi<strong>da</strong>n zemoaRniSnuli normebis Sesabamisad<br />
(ix. cxrili # 10).<br />
‣ Senobebsa <strong>da</strong> nagebobebs amortizacia <strong>da</strong>ericxeba TiToeul<br />
nagebobaze cal-calke, romelic ganixileba rogorc calke<br />
jgufi.<br />
saga<strong>da</strong>saxado wlis bolosTvis jgufis RirebulebiTi balansia Semdegi<br />
wesiT gansazRvruli Tanxa: saangariSos wina saga<strong>da</strong>saxado wlis<br />
bolosTvis jgufis RirebulebiTi balansi mcirdeba saangariSos wina<br />
saga<strong>da</strong>saxado wels <strong>da</strong>ricxuli amortizaciis TanxiT <strong>da</strong> warmoebuli<br />
gamoqviTvebiT (Tu jgufis RirebulebiTi balansis Tanxa wlis<br />
bolosTvis 1 000 larze naklebia, jgufis RirebulebiTi balansis Tanxa<br />
eqvemdebareba srulad gamoqviTvas, xolo Tu jgufis yvela ZiriTadi<br />
saSualeba realizebuli an likvidirebulia, jgufis RirebulebiTi<br />
balansis Tanxa wlis bolosTvis eqvemdebareba erToblivi Semosavli<strong>da</strong>n<br />
gamoqviTvas), romelsac emateba saangariSo saga<strong>da</strong>saxado wlis<br />
ganmavlobaSi jgufisaTvis <strong>da</strong>matebul ZiriTad saSualebaTa Rirebuleba,<br />
agreTve saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi ZiriTad<br />
saSualebebze gaweuli remontis xarjebi zRvruli donis zemoT <strong>da</strong><br />
akldeba saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTad<br />
saSualebaTa realizaciis Tanxebi (ix. saga<strong>da</strong>saxado kodeqsi, muxli 183,<br />
punqti 6).<br />
73
jgufis<br />
RirebulebiTi<br />
balansi<br />
=<br />
saangariSos wina<br />
saga<strong>da</strong>saxado wlis<br />
bolosTvis jgufis<br />
RirebulebiTi balansi<br />
_<br />
saangariSos wina<br />
saga<strong>da</strong>saxado wels<br />
<strong>da</strong>ricxuli amortizaciis<br />
Tanxa <strong>da</strong> warmoebuli<br />
gamoqviTvebi*<br />
+<br />
saangariSo<br />
saga<strong>da</strong>saxado wlis<br />
ganmavlobaSi<br />
jgufisaTvis <strong>da</strong>matebul<br />
ZiriTad saSualebaTa<br />
Rirebuleba<br />
+<br />
saangariSo<br />
saga<strong>da</strong>saxado wlis<br />
ganmavlobaSi ZiriTad<br />
saSualebebze gaweuli<br />
remontis xarjebi<br />
zRvruli donis zemoT<br />
_<br />
saangariSo<br />
saga<strong>da</strong>saxado wlis<br />
ganmavlobaSi<br />
jgufis ZiriTad<br />
saSualebaTa<br />
realizaciis Tanxebi<br />
* Tu jgufis RirebulebiTi balansis Tanxa wlis bolosTvis 1 000 larze<br />
naklebia, jgufis RirebulebiTi balansis Tanxa eqvemdebareba srulad<br />
gamoqviTvas, xolo Tu jgufis yvela ZiriTadi saSualeba realizebuli an<br />
likvidirebulia, jgufis RirebulebiTi balansis Tanxa wlis bolosTvis<br />
eqvemdebareba erToblivi Semosavli<strong>da</strong>n gamoqviTvas.<br />
‣ Tu saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTad<br />
saSualebaTa realizaciis Tanxa aRemateba jgufis RirebulebiT<br />
balanss wlis bolosaTvis, maSin nameti Tanxa CaiTvleba<br />
erTobliv SemosavalSi <strong>da</strong> jgufis RirebulebiTi balansi nuls<br />
gautoldeba.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebs ufleba aqvT amortizacias<br />
<strong>da</strong>qvemdebarebuli ZiriTadi saSualebebis meore <strong>da</strong> mesame<br />
jgufze gamoiyenon <strong>da</strong>Cqarebuli amortizaciis norma, magram<br />
ara umetes Sesabamisi normebis ormagi odenobisa.<br />
lizingis sagnis mimRebisaTvis lizingis sagnis sabalanso Rirebulebas<br />
Seadgens qonebis mimRebis valdebulebis saerTo Tanxi<strong>da</strong>n bass-is<br />
mixedviT diskontirebis gziT gamoyofili ZiriTadi Tanxa. salizingo<br />
xelSekrulebis va<strong>da</strong>ze adre Sewyvetis SemTxvevaSi lizingis sagani<br />
arsebuli sabalanso RirebulebiT ubrundeba mis gamcems. lizingis<br />
mimRebis saprocento xarji eqvemdebareba misi erToblivi Semosavli<strong>da</strong>n<br />
gamoqviTvas (24% farglebSi), xelSekrulebiT gaTvaliswinebuli<br />
ga<strong>da</strong>xdebis proporciulad.<br />
Sesyiduli, lizingiT miRebuli an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
warmoebuli ZiriTadi saSualebebis mimarT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
ufleba aqvs srulad gamoqviTos am aqtivebis Sesyidvis (warmoebis)<br />
Rirebuleba, lizingis SemTxvevaSi salizingo ga<strong>da</strong>saxdelebis<br />
diskontirebuli Rirebuleba, im saga<strong>da</strong>saxado wels, romelSic ZiriTadi<br />
saSualebebi eqspluataciaSi Sevi<strong>da</strong>. aRniSnuli ZiriTadi saSualebebi ar<br />
Seitaneba jgufis RirebulebiT balansSi; maTi miwodebisas (lizingis<br />
SemTxvevaSi <strong>da</strong>brunebisas, Tu gaTvaliswinebuli iyo gamosyidva)<br />
74
miRebuli an misaRebi Tanxebi, xolo aseTis ararsebobisas – sabazro<br />
Rirebuleba dRg-s gareSe eqvemdebareba erTobliv SemosavalSi CarTvas.<br />
am uflebis gamoyenebis SemTxvevaSi, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli<br />
valdebulia igive meTodi gamoiyenos yvela SemdgomSi Sesyiduli<br />
(warmoebuli), lizingiT miRebuli ZiriTadi saSualebebis mimarT.<br />
‣ zemoaRniSnuli normis gamoyenebis SemTxvevaSi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels ufleba ara aqvs arCeuli gamoqviTvis norma<br />
Secvalos 5 wlis ganmavlobaSi.<br />
saamortizacio (ix. cxrili # 10) jgufSi Semaval ZiriTad saSualebaTa<br />
remontis xarjebis gamoqviTva <strong>da</strong>iSveba yovelwliurad, wlis<br />
bolosaTvis jgufis RirebulebiTi balansis 5 procentamde odenobiT.<br />
Tanxa, romelic aRemateba zRvrul dones, zrdis jgufis RirebulebiT<br />
balanss.<br />
‣ ekonomikuri saqmianobis ganmaxorcielebel pirebs ufleba aqvT<br />
gamoqviTon warmomadgenlobiTi xarjebi ara umetes saga<strong>da</strong>saxado<br />
wlis ganmavlobaSi miRebuli erToblivi Semosavlis 1<br />
procentisa.<br />
gamoqviTvas eqvemdebareba aseve <strong>da</strong>zRvevis xelSekrulebis safuZvelze<br />
<strong>da</strong>mzRvevTa an/<strong>da</strong> <strong>da</strong>zRveulTa mier ga<strong>da</strong>xdili an/<strong>da</strong> ga<strong>da</strong>saxdeli<br />
(aRricxvis meTodis gamoyenebis mixedviT) ekonomikur saqmianobasTan<br />
<strong>da</strong>kavSirebuli sa<strong>da</strong>zRvevo Senatanebi, gar<strong>da</strong> magrovebadi <strong>da</strong><br />
<strong>da</strong>brunebadi xasiaTis xelSekrulebaTa mixedviT ga<strong>da</strong>xdili sa<strong>da</strong>zRvevo<br />
Senatanebisa.<br />
geologiuri kvlevebisa <strong>da</strong> bunebrivi resursebis mopovebis<br />
mosamzadebeli momsaxurebis xarjebi gamoiqviTeba erToblivi<br />
Semosavli<strong>da</strong>n saamortizacio anaricxebis saxiT, cxril # 10-is pirveli<br />
jgufis ZiriTad saSualebaTa amortizaciis normis mixedviT jgufis<br />
RirebulebiTi balansis mixedviT <strong>da</strong> aRiricxeba calke jgufad.<br />
es moTxovnebi ar vrceldeba im aramaterialuri aqtivebis xarjebze,<br />
romlebic gaweulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier bunebrivi resursebis<br />
geologiuri kvlevis, <strong>da</strong>muSavebis an eqspluataciis uflebis SeZenasTan<br />
<strong>da</strong>kavSirebiT, gar<strong>da</strong> im aramaterialuri aqtivebisa, romelTa sasargeblo<br />
gamoyenebis vadis <strong>da</strong>dgena <strong>da</strong> saangariSo periodis proporciulad<br />
gamoqviTva SesaZlebelia.<br />
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanonis Sesabamisad,<br />
produqciis wilobrivi ganawilebis xelSekrulebis mixedviT<br />
ganxorcielebuli geologiuri kvlevebis, bunebrivi resursebis<br />
mopovebis mosamzadebeli momsaxurebisa <strong>da</strong> burRvis xarjebi gamoiqviTeba<br />
xelSekrulebiT gaTvaliswinebuli normebis Sesabamisad.<br />
rac Seexeba aramaterialuri aqtivebis xarjebs, isini gamoiqviTeba<br />
saamortizacio anaricxebis saxiT, maTi sasargeblo gamoyenebis vadis<br />
75
ganmavlobaSi, saangariSo periodis proporciulad. Tu SeuZlebelia<br />
aramaterialuri aqtivebis sasargeblo gamoyenebis vadis gansazRvra,<br />
amortizaciis norma ganisazRvreba cxril # 10-is me-5 jgufis ZiriTad<br />
saSualebaTa amortizaciis normis mixedviT.<br />
‣ aramaterialuri aqtivebi aRiricxeba calke jgufad.<br />
amortizacias <strong>da</strong>qvemdebarebuli aramaterialuri aqtivebis RirebulebaSi<br />
ar Seitaneba maTi SeZenis an warmoebis xarjebi, Tu isini ukve<br />
gamoqviTuli iyo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>sabegri mogebis<br />
(Semosavlis) gamoangariSebisas.<br />
ga<strong>da</strong>saxadebisa <strong>da</strong> jarimebis gamoqviTvis SemTxvevaSi warmoiSoba Semdegi<br />
SezRudvebi: ar gamoiqviTeba mogebis ga<strong>da</strong>saxadi <strong>da</strong> saSemosavlo<br />
ga<strong>da</strong>saxadi, romlebic ga<strong>da</strong>xdilia an ga<strong>da</strong>saxdelia saqarTveloSi an<br />
sxva saxelmwifoSi <strong>da</strong> aseve ar gamoiqviTeba biujetSi Setanili an<br />
Sesatani sanqciebis Tanxebi.<br />
zarali<br />
mewarme fizikuri piris mier qonebis realizaciiT miRebuli zaralis<br />
kompensacia xdeba aseTi qonebis realizaciiT miRebuli Rirebulebis<br />
nametiT. Tu zaralis kompensacia SeuZlebelia imave wels, maSin igi<br />
ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong> misi kompensacia moxdeba aseTi qonebis<br />
realizaciiT miRebuli Rirebulebis nametiT.<br />
mewarme fizikuri piris mimarT gaTvaliswinebuli <strong>da</strong>qviTvebis ga<strong>da</strong>meteba<br />
ekonomikuri saqmianobiT miRebul erTobliv Semosavalze, romelic ar<br />
aris <strong>da</strong>kavSirebuli <strong>da</strong>qiravebiT muSaobasTan, ar gamoiqviTeba am piris<br />
mier miRebuli xelfasis xarjze. igi ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong><br />
<strong>da</strong>ifareba momavali periodebis saqmianobiT miRebuli erToblivi<br />
Semosavlis xarjze, romelic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT<br />
muSaobasTan.<br />
iuridiuli piris mimarT gaTvaliswinebuli gamoqviTvebis ga<strong>da</strong>meteba<br />
erTobliv Semosavalze ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong> <strong>da</strong>ifareba<br />
momavali periodebis erToblivi Semosavlebis xarjze.<br />
saerTaSoriso <strong>da</strong>begvra<br />
Semosavalze, romelic miRebuli ar aris saqarTveloSi arsebuli<br />
wyaro<strong>da</strong>n, saqarTvelos farglebs gareT ga<strong>da</strong>xdili saSemosavlo<br />
ga<strong>da</strong>saxadis an mogebis ga<strong>da</strong>saxadis Tanxebi CaiTvleba saqarTveloSi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdisas.<br />
‣ aRniSnuli CaTvlili Tanxebis odenoba ar un<strong>da</strong> aRematebodes<br />
ga<strong>da</strong>saxadebis im Tanxebs, romlebic <strong>da</strong>ricxuli iqnebo<strong>da</strong><br />
76
saqarTveloSi am Semosavalze an mogebaze saqarTveloSi moqmedi<br />
wesiTa <strong>da</strong> ganakveTebiT.<br />
Tu rezidents pir<strong>da</strong>pir an arapir<strong>da</strong>pir ekuTvnis wilis 10 procentze<br />
meti an xmis uflebis mqone wilis 10 procentze meti iseT ucxour<br />
sawarmoSi, romelic, Tavis mxriv, Semosavals iRebs SeRavaTiani<br />
<strong>da</strong>begvris mqone qveyanaSi, am Semosavlis nawili aRniSnuli wilis<br />
Sesabamisad CairTveba rezidentis erTobliv SemosavalSi.<br />
ucxo saxelmwifo ganixileba SeRavaTiani <strong>da</strong>begvris mqone saxelmwifod,<br />
Tu am qveyanaSi ga<strong>da</strong>saxadis ganakveTi 1/3-iT <strong>da</strong>balia, vidre saga<strong>da</strong>saxado<br />
kodeqsiT gansazRvruli ganakveTi, an Tu moqmedebs finansuri<br />
informaciis an kompaniebis Sesaxeb informaciis konfidencialobis<br />
Taobaze kanonebi, romlebic iZleva qonebis an Semosavlis faqtobrivi<br />
mflobelis Sesaxeb saidumloebis <strong>da</strong>cvis garantiebs.<br />
ga<strong>da</strong>saxadis <strong>da</strong>begvra ga<strong>da</strong>xdis wyarosTan<br />
saqarTvelos sawarmos mier fizikuri pirisTvis an ucxouri<br />
sawarmosTvis ga<strong>da</strong>xdili dividendebi ibegreba ga<strong>da</strong>xdis wyarosTan.<br />
sawarmoebis (gar<strong>da</strong> individualuri sawarmosi) mier miRebuli<br />
dividendebi ga<strong>da</strong>xdis wyarosTan ar ibegreba <strong>da</strong> dividendis mimRebi<br />
sawarmos mier erTobliv SemosavalSi ar CairTveba, xolo rezidenti<br />
fizikuri piris mier miRebuli dividendebi – ibegreba ga<strong>da</strong>xdis<br />
wyarosTan <strong>da</strong> aseTi Semosavali Semdgom <strong>da</strong>begvras ar eqvemdebareba.<br />
‣ dividendi ibegreba 10-procentiani ganakveTiT.<br />
rac Seexeba procentebs, ararezidentis mudmivi <strong>da</strong>wesebulebis,<br />
rezidentis mier an maTi saxeliT ga<strong>da</strong>xdili procentebi ibegreba<br />
ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxdeli Tanxis 10-procentiani ganakveTiT, Tu<br />
Semosavlis wyaro saqarTveloSia.<br />
‣ rezidenti bankebisTvis kreditze (sesxebze) ga<strong>da</strong>xdili<br />
procentebi ar ibegreba ga<strong>da</strong>xdis wyarosTan.<br />
‣ fizikuri piris mier miRebuli procentebi, romlebic <strong>da</strong>ibegra<br />
ga<strong>da</strong>xdis wyarosTan, Semdgom <strong>da</strong>begvras ar eqvemdebareba.<br />
rezident iuridiul pirs, romlis mogebac eqvemdebareba <strong>da</strong>begvras <strong>da</strong><br />
romelmac miiRo saqarTveloSi ga<strong>da</strong>xdis wyarosTan adre <strong>da</strong>begrili<br />
procentebi, ufleba aqvs CaTvalos ga<strong>da</strong>xdis wyarosTan biujetSi<br />
ga<strong>da</strong>xdili ga<strong>da</strong>saxadis Tanxa, Tu arsebobs ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli<br />
sabuTi.<br />
ararezidentis mier saqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuli<br />
Semosavali, romelic ar miekuTvneba ararezidentis mudmiv<br />
77
<strong>da</strong>wesebulebas saqarTveloSi, ibegreba ga<strong>da</strong>xdis wyarosTan Semdegi<br />
ganakveTebiT:<br />
dividendebi _ 10%;<br />
procentebi _ 10%;<br />
sawarmos, iuridiuli piris an/<strong>da</strong> mewarme fizikuri piris mier riskis<br />
<strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevis safuZvelze, salizingo, saerTaSoriso<br />
kavSirgabmulobis telesakomunikacio momsaxurebisaTvis <strong>da</strong><br />
saerTaSoriso ga<strong>da</strong>zidvebis satransporto momsaxurebisaTvis<br />
ga<strong>da</strong>xdili Tanxebi – 4 procentiT. aRniSnuli ganakveTiT ibegreba<br />
agreTve ,,navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT<br />
gansazRvruli navTobisa <strong>da</strong> gazis operaciebis ganxorcielebisas<br />
ararezidenti qvekontraqtorebis mier miRebuli Semosavali;<br />
ga<strong>da</strong>xdili sxva Tanxebi, romlebic am kodeqsiT iTvleba<br />
saqarTveloSi arsebuli wyaro<strong>da</strong>n miRebul Semosavlad – 10<br />
procentiT;<br />
xelfasis saxiT miRebuli Semosavali 12%-iani ganakveTiT.<br />
‣ ga<strong>da</strong>saxdelebi, romlebic ga<strong>da</strong>ixdeba saqarTveloSi<br />
ararezidentis mudmivi <strong>da</strong>wesebulebis mier an misi saxeliT,<br />
iTvleba saqarTvelos sawarmos mier ga<strong>da</strong>xdilad.<br />
saga<strong>da</strong>saxado aRricxvis wesebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia sworad <strong>da</strong> droulad aRricxos<br />
Semosavlebi <strong>da</strong> xarjebi dokumenturad <strong>da</strong><strong>da</strong>sturebul monacemTa<br />
safuZvelze gaTvaliswinebuli meTodebis gamoyenebiT <strong>da</strong> miakuTvnos im<br />
saangariSo periods, romelSic mox<strong>da</strong> maTi miReba <strong>da</strong> gaweva imgvarad,<br />
rom cxa<strong>da</strong>d aisaxos <strong>da</strong>sabegri Semosavali (mogeba). ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier Semosavlebisa <strong>da</strong> xarjebis aRsaricxavad gamoiyeneba<br />
sakaso an <strong>da</strong>ricxvis meTodi, imis mixedviT, Tu romel meTods iyenebs<br />
buRaltruli aRricxvisaTvis.<br />
‣ saga<strong>da</strong>saxado wlad iTvleba kalen<strong>da</strong>ruli weli.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia srulad aRricxos mis<br />
saqmianobasTan <strong>da</strong>kavSirebuli yvela operacia, raTa garantirebuli iyos<br />
kontroli maT <strong>da</strong>wyebaze, mimdinareobasa <strong>da</strong> <strong>da</strong>srulebaze. amasTan,<br />
aRricxvis pirvelad dokumentebSi srulad <strong>da</strong> garkveviT un<strong>da</strong> iyos<br />
asaxuli sameurneo operaciis Sinaarsi, sagani, Tanxa, sameurneo<br />
operaciaSi monawile mxareebis <strong>da</strong>saxeleba. ekonomikuri saqmianobisaTvis<br />
qveynis SigniT saqonlis miwodebis SemTxvevaSi (gar<strong>da</strong> specialuri dRg-s<br />
angariS-faqturebis mixedviT ganxorcielebuli miwodebisa, romlebic<br />
moicavs zednadebiT gaTvaliswinebul rekvizitebs) savaldebuloa<br />
sasaqonlo zednadebi gamoiweros saqarTvelos finansTa ministris mier<br />
<strong>da</strong>dgenili formiTa <strong>da</strong> wesiT (ix. finansTa ministris brZaneba # 86),<br />
romlis gareSe akrZalulia saqonlis transportireba, Senaxva <strong>da</strong><br />
realizacia.<br />
78
<strong>da</strong>sabegri Semosavali (mogeba) un<strong>da</strong> ganisazRvros imave meTodiT,<br />
romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli iyenebs buRaltruli aRricxvisTvis.<br />
amasTan, Semosavlis (mogebis) koreqtireba xdeba mxolod saga<strong>da</strong>saxado<br />
kodeqsis moTxovnebis Sesabamisad. Tu kodeqsiT gaTvaliswinebuli<br />
gamoqviTvebis mixedviT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis buRaltruli<br />
aRricxvis monacemebi <strong>da</strong> <strong>da</strong>dgenili zRvruli normebi gansxvavdeba<br />
erTmaneTisagan, maSin <strong>da</strong>sabegri obieqtis gansazRvris mizniT pirma un<strong>da</strong><br />
uzrunvelyos gamoqviTvebis saga<strong>da</strong>saxado aRricxva.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma aRricxva un<strong>da</strong> awarmoos saga<strong>da</strong>saxado<br />
miznebisaTvis aRricxvis sakaso an <strong>da</strong>ricxvis meTodiT, im pirobiT, rom<br />
igi erT meTods gamoiyenebs saga<strong>da</strong>saxado wlis ganmavlobaSi.<br />
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aRricxvas awarmoebs <strong>da</strong>ricxvis<br />
meTodis gamoyenebiT, Semosavlebis miRebis momentad CaiTvleba<br />
saqonlis/momsaxurebis miwodebis momenti.<br />
‣ fizikur pirs ufleba aqvs awarmoos <strong>da</strong>ricxvis meTodiT<br />
aRricxva mxolod samewarmeo saqmianobiT miRebuli Semosavlis<br />
mixedviT.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvis meTodis nebismieri aspeqtis<br />
Secvlisas <strong>da</strong>sabegri Semosavlis (mogebis) koreqtireba un<strong>da</strong> moxdes<br />
aseTi Secvlis wels, imis gaTvaliswinebiT, rom <strong>da</strong>sabegri Semosavlis<br />
(mogebis) gansazRvrasTan <strong>da</strong>kavSirebuli arc erTi elementi ar iqneba<br />
gamotovebuli an orjer CarTuli.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arafuladi formiT iRebs Semosavlebs an<br />
eweva xarjebs, aseTi Semosavlebis miRebis an xarjebis gawevis momenti<br />
ganisazRvreba im wesiT, ra wesiTac ganisazRvreba fuladi formiT<br />
Semosavlebis miRebis an xarjebis gawevis momenti.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma, romelic iyenebs aRricxvis sakaso meTods,<br />
Semosavlebi un<strong>da</strong> aRricxos maTi miRebis an gamoyenebisa <strong>da</strong> gankargvis<br />
uflebis mopovebis momentis <strong>da</strong> xarjebis <strong>da</strong>qviTva moaxdinos ganaRdebis<br />
Semdeg (aRniSnuli ar exeba amortizacias <strong>da</strong>qvemdebarebul ZiriTad<br />
saSualebebs).<br />
naRdi fuliT angariSsworebisas Semosavlebis miRebis momentad iTvleba<br />
naRdi fulis miRebis momenti, xolo unaRdo wesiT angariSsworebisas –<br />
fuladi saxsrebis Caricxva bankSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saangariSsworebo angariSze an sxva angariSze, romlis gankargvis an<br />
romli<strong>da</strong>nac am saxsrebis miRebis ufleba aqvs.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis finansur valdebulebaTa gauqmebis an<br />
<strong>da</strong>farvis SemTxvevaSi, kerZod, urTierTCaTvlis dros, Semosavlebis<br />
miRebis momentad iTvleba am valdebulebaTa gauqmebis an <strong>da</strong>farvis<br />
momenti.<br />
79
finansuri valdebulebebis uzrunvelyofis mizniT ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier aRebul Tamasuqze (an sxva savalo valdebulebebze)<br />
Semosavlebis miRebis momentad iTvleba Tamasuqis (an sxva savalo<br />
valdebulebebis) sxva pirisaTvis miwodebis momenti, magram ara ugvianes<br />
gasanaRdeblad wardgenis uaxloesi SesaZlebeli momentisa.<br />
aRricxvis sakaso meTodis gamoyenebisas xarjebis gawevis momentad<br />
iTvleba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier xarjebis faqtobrivad gawevis<br />
momenti, gar<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaSe finansur valdebulebaTa<br />
gauqmebis an <strong>da</strong>farvis SemTxvevaSi, kerZod, urTierTCaTvlis dros,<br />
rodesac xarjebis gawevis momentad iTvleba am valdebulebaTa gauqmebis<br />
an <strong>da</strong>farvis momenti.<br />
‣ naRdi fuliT angariSsworebisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
xarjis gawevis momentad iTvleba naRdi fulis ga<strong>da</strong>xdis momenti,<br />
xolo unaRdo wesiT angariSsworebisas – bankis mier<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sabanko an sxva angariSi<strong>da</strong>n Tanxebis<br />
Camoweris momenti.<br />
savalo valdebulebis an qonebis ijariT ga<strong>da</strong>cemasTan <strong>da</strong>kavSirebuli<br />
ga<strong>da</strong>saxdelebis mimarT, Tu savalo valdebuleba an ijaris<br />
xelSekrulebis va<strong>da</strong> moicavs ramdenime saangariSo periods, faqtobrivad<br />
ga<strong>da</strong>xdili procentis (ijaris) Tanxa, romelic gamoiqviTeba<br />
saga<strong>da</strong>saxado wlis ganmavlobaSi, warmoadgens procentis (ijaris) im<br />
Tanxas, romelic gamoiangariSeba TiToeul saangariSo periodSi<br />
<strong>da</strong>ricxuli an <strong>da</strong>saricxi Tanxis mixedviT.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvaSi <strong>da</strong>ricxvis meTodis<br />
gamoyenebisas Semosavlebi <strong>da</strong> xarjebi aRiricxeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier am Semosavlebis miRebis uflebis mopovebis <strong>da</strong> aseTi<br />
xarjebis aRiarebis momentis mixedviT, Semosavlebis faqtobrivad<br />
miRebisa <strong>da</strong> xarjebis gawevis momentis miuxe<strong>da</strong>vad.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Semosavlebis (maT Soris, sajarimo<br />
sanqciebis) miRebis ufleba mopovebulad iTvleba, Tu Sesabamisi Tanxa<br />
eqvemdebareba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis ga<strong>da</strong>x<strong>da</strong>s, an Tu man<br />
Seasrula garigebiT (xelSekrulebiT) gaTvaliswinebuli yvela<br />
valdebuleba. Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eweva momsaxurebas, aRniSnuli<br />
ufleba iTvleba mopovebulad mis mier garigebiT (xelSekrulebiT)<br />
gaTvaliswinebuli momsaxurebis gawevis <strong>da</strong>mTavrebis momentSi.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli iRebs an ufleba aqvs miiRos Semosavali<br />
procentis saxiT an qonebis ijariT ga<strong>da</strong>cemiT, Semosavlis miRebis<br />
ufleba mopovebulad iTvleba savalo valdebulebis an ijaris<br />
xelSekrulebis vadis gasvlis momentSi. Tu savalo valdebulebis an<br />
ijaris xelSekrulebis va<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>xdis TvalsazrisiT<br />
moicavs ramdenime saangariSo periods, maSin Semosavali saangariSo<br />
periodebs Soris nawildeba TiToeul saangariSo periodSi <strong>da</strong>ricxuli<br />
an <strong>da</strong>saricxi Tanxis mixedviT.<br />
80
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvaSi <strong>da</strong>ricxvis meTodis<br />
gamoyenebisas garigebasTan (xelSekrulebasTan) <strong>da</strong>kavSirebuli xarjebis<br />
gawevis momentad iTvleba momenti, roca Sesrulebulia yvela Semdegi<br />
piroba:<br />
SesaZlebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier finansuri<br />
valdebulebis aRebis calsaxad miCneva;<br />
finansuri valdebulebis odenoba SeiZleba Sefasdes sakmarisi<br />
sizustiT; finansur valdebulebaSi igulisxmeba garigebis<br />
(xelSekrulebis) Sedegad aRebuli valdebuleba, romlis Sesrulebis<br />
ZaliTac garigebis (xelSekrulebis) meore monawilem un<strong>da</strong> miuTiTos<br />
valdebulebis Sesabamisi Semosavali fuladi an sxva formiT.<br />
garigebis (xelSekrulebis) yvela monawilem faqtobrivad Seasrula<br />
Tavisi valdebuleba am garigebis (xelSekrulebis) mixedviT <strong>da</strong><br />
saTanado anazRaureba eqvemdebareba aucilebel ga<strong>da</strong>x<strong>da</strong>s.<br />
gamonaklisia is SemTxvevebi, rodesac savalo valdebulebis procentis<br />
an ijariT gacemuli qonebi<strong>da</strong>n ga<strong>da</strong>saxdelis ga<strong>da</strong>xdisas xarjebis<br />
gawevis momentad iTvleba savalo valdebulebis an ijaris<br />
xelSekrulebis vadis gasvlis momenti. Tu savalo valdebulebis an<br />
ijaris xelSekrulebis va<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>xdis TvalsazrisiT<br />
moicavs ramdenime saangariSo periods, xarjebi saangariSo periodebs<br />
Soris nawildeba maTi <strong>da</strong>ricxvebis Sesabamisad.<br />
Tanamflobelobis SemTxvevaSi <strong>da</strong>sabegri mogeba (Semosavali) miekuTvneba<br />
maT mflobelebs wilis Sesabamisad <strong>da</strong> CairTveba maT erTobliv<br />
SemosavalSi.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aRricxvas axdens <strong>da</strong>ricxvis meTodiT, maSin<br />
gaTvaliswinebuli un<strong>da</strong> iqnes Semosavlebi <strong>da</strong> gamoqviTvebi grZelvadiani<br />
kontraqtebis mixedviT, saga<strong>da</strong>saxado wlis ganmavlobaSi proporciulad,<br />
maTi faqtobrivi Sesrulebis Sesabamisad.<br />
grZelvadiani kontraqtis mixedviT Sesrulebis moculoba ganisazRvreba<br />
saga<strong>da</strong>saxado wlis bolomde gaweuli xarjebis SepirispirebiT<br />
kontraqtiT gaTvaliswinebul erTobliv xarjebTan.<br />
grZelvadian kontraqtSi igulisxmeba kontraqti warmoebaze, <strong>da</strong>dgmaze,<br />
mSeneblobaze an Sesabamisi momsaxurebis gawevaze, romelic ar<br />
<strong>da</strong>mTavrebula im saga<strong>da</strong>saxado wels, romelSic <strong>da</strong>iwyo kontraqtiT<br />
(gar<strong>da</strong> im kontraqtisa, romlis <strong>da</strong>srulebac mosalodnelia kontraqtiT<br />
gaTvaliswinebuli momsaxurebis <strong>da</strong>wyebi<strong>da</strong>n 6 Tvis ganmavlobaSi)<br />
gaTvaliswinebuli momsaxureba.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia sasaqonlo-materialuri<br />
faseulobis SemadgenlobaSi Seitanos Tavis sakuTrebaSi arsebuli<br />
<strong>da</strong>muSavebuli an nawilobriv <strong>da</strong>muSavebuli saqoneli, misi<br />
adgilmdebareobis miuxe<strong>da</strong>vad, kerZod, nedleuli an/<strong>da</strong> masalebi (gar<strong>da</strong><br />
81
kapitalizebadi xarjebisa), romlebic SeZenilia Semdgomi<br />
realizaciisaTvis an saqonlis warmoebisaTvis/momsaxurebis gawevisaTvis.<br />
‣ <strong>da</strong>sabegri Semosavlis gansazRvrisas saangariSo periodis<br />
<strong>da</strong>sawyisisaTvis arsebuli sasaqonlo-materialuri faseulobis<br />
Rirebuleba akldeba, xolo saangariSo periodis bolosaTvis<br />
arsebuli sasaqonlo-materialuri faseulobis Rirebuleba<br />
emateba erTobliv Semosavals.<br />
sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdeli valdebulia warmoebuli an SeZenili saqonlis Rirebuleba<br />
aRricxvaSi asaxos am saqonlis warmoebaze gaweuli xarjebis (gar<strong>da</strong><br />
saamortizacio anaricxebisa) an SeZenis fasad. amasTan, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier saqonlis RirebulebaSi Seitaneba misi Senaxvisa <strong>da</strong><br />
transportirebis xarjebi.<br />
sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels ufleba aqvs defeqturi an moZvelebuli <strong>da</strong> modi<strong>da</strong>n<br />
gamosuli saqoneli, romlis realizaciac SeuZlebelia mis warmoebaze<br />
gaweul xarjebze an SeZenis fassze met fasad, Seafasos am saqonlis<br />
SesaZlo sarealizacio fasiT.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar axdens Tavis sakuTrebaSi arsebuli<br />
saqonlis individualur aRricxvas, am saqonlis realizaciisas<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs sasaqonlo-materialuri<br />
faseulobis aRsaricxad gamoiyenos erT-erTi meTodi:<br />
meTodi Fifo, romlis mixedviTac saangariSo periodSi pirvel rigSi<br />
realizebulad iTvleba is saqoneli, romelic saangariSo periodis<br />
<strong>da</strong>sawyisisaTvis mikuTvnebulia sasaqonlo-materialur faseulobas,<br />
xolo Semdeg realizebulad – is saqoneli, romelic warmoebulia<br />
(SeZenilia) saangariSo periodis manZilze (ganmavlobaSi) misi<br />
warmoebis (SeZenis) drois mixedviT;<br />
meTodi Lifo, romlis mixedviTac saangariSo periodSi pirvel rigSi<br />
realizebulad iTvleba ukanasknelad warmoebuli (SeZenili)<br />
saqoneli;<br />
saSualo Sewonili Sefasebis meTodi.<br />
adre gamoqviTuli xarjebis, zaralisa <strong>da</strong> uimedo valebis anazRaurebiT<br />
miRebuli Tanxa im wlis Semosavlad iTvleba, romelSic mox<strong>da</strong> misi<br />
anazRaureba.<br />
‣ Tu xdeba winaswar gamoqviTuli rezervebis Semcireba,<br />
Semcirebuli Tanxa Seitaneba erTobliv SemosavalSi.<br />
‣ aqtivebis miwodebisas miRebuli mogeba aris <strong>da</strong>debiTi sxvaoba<br />
maTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebis<br />
Rirebulebas Soris.<br />
82
‣ aqtivebis miwodebiT miRebuli zarali aris uaryofiTi sxvaoba<br />
maTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebis<br />
Rirebulebas Soris.<br />
zemoT aRniSnuli ar gamoiyeneba im aqtivebis mimarT, romlebic<br />
eqvemdebareba jgufuri meTodiT amortizacias.<br />
aqtivebis usasyidlod an TviTRirebulebaze naklebi fasiT miwodebisas<br />
mimwodebeli piris mogeba ganisazRvreba, rogorc <strong>da</strong>debiTi sxvaoba<br />
miwodebuli aqtivebis sabazro fassa <strong>da</strong> aqtivebis Rirebulebas Soris.<br />
aqtivebis RirebulebaSi Seitaneba maTi SeZenis, warmoebis, mSeneblobis,<br />
montaJisa <strong>da</strong> <strong>da</strong>dgmis xarjebi (<strong>da</strong>naxarjebi), agreTve sxva xarjebi<br />
(<strong>da</strong>naxarjebi), romlebic zrdis maT Rirebulebas, gar<strong>da</strong> ga<strong>da</strong>xdili<br />
mosakreblisa an/<strong>da</strong> sabaJo ga<strong>da</strong>saxadisa.<br />
‣ aqtivebis mxolod nawilis miwodebis SemTxvevaSi aqtivebis<br />
Rirebuleba miwodebis momentSi nawildeba <strong>da</strong>rCenil <strong>da</strong><br />
miwodebul nawilebs Soris.<br />
<strong>da</strong>sabegri Semosavlis gansazRvrisas aranairi mogeba an zarali<br />
mxedvelobaSi ar miiReba, Tu xdeba:<br />
aqtivebis ga<strong>da</strong>cema meuRleebs Soris (ga<strong>da</strong>cemuli aqtivebis<br />
Rirebulebad iTvleba garigebis momentSi mocemuli aqtivis<br />
Rirebuleba ga<strong>da</strong>mcemi mxarisaTvis);<br />
aqtivebis ga<strong>da</strong>cema yofil meuRleebs Soris ganqorwinebis dros;<br />
aqtivebis aranebayoflobiTi ganadgureba an CamorTmeva, Tu xdeba<br />
misgan miRebuli Semosavlebis reinvestireba msgavsi xasiaTis<br />
aqtivSi ganadgurebis an CamorTmevis ganxorcielebis wlis momdevno<br />
2 wlis <strong>da</strong>srulebamde. aRniSnuli Sesacvleli aqtivebis Rirebuleba<br />
ganisazRvreba Semcvleli aqtivebis Rirebulebis gaTvaliswinebiT<br />
ganadgurebis an CamorTmevis momentisaTvis.<br />
es moTxovnebi ar vrceldeba im aqtivebze, romlebic eqvemdebareba<br />
amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevebisa, rodesac<br />
erTdroulad xdeba jgufis yvela aqtivis ga<strong>da</strong>cema.<br />
iuridiuli piris likvi<strong>da</strong>cia niSnavs 50 procentis an meti wilis<br />
mflobeli partniori piris (pirTa) gasvlas am<br />
sawarmo<strong>da</strong>n/organizacii<strong>da</strong>n, Tu Sedegad ar xdeba misi reorganizacia<br />
ga<strong>da</strong>saxadebisgan Tavis aridebis mizniT.<br />
Tu xdeba iuridiuli piris likvi<strong>da</strong>cia <strong>da</strong> partnior iuridiul pirs<br />
ga<strong>da</strong>ecema misi wilis proporciuli (Sesabamisi) aqtivi <strong>da</strong> amasTan,<br />
partniori iuridiuli piri likvi<strong>da</strong>ciamde flob<strong>da</strong> 50 procents an mets<br />
am iuridiul pirSi, maSin:<br />
aseTi ga<strong>da</strong>cema ar iTvleba aqtivebis realizaciad (miwodebad)<br />
likvidirebuli iuridiuli piris mier;<br />
83
partniorisaTvis misi wilis proporciiT (wilis Sesabamisi)<br />
ga<strong>da</strong>cemuli aqtivis Rirebuleba igivea, rac am aqtivis Rirebuleba<br />
likvidirebuli iuridiuli pirisaTvis ga<strong>da</strong>cemamde;<br />
aqtivebis ganawileba ar warmoadgens dividends;<br />
mogeba <strong>da</strong> zarali ar miiReba mxedvelobaSi likvidirebul iuridiul<br />
pirSi partnioris wilis gauqmebisas.<br />
es pirobebi gamoiyeneba mxolod im SemTxvevaSi, Tu saga<strong>da</strong>saxado organo<br />
<strong>da</strong>amtkicebs, rom likvi<strong>da</strong>ciis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisgan<br />
Tavis arideba <strong>da</strong> ar vrceldeba im aqtivebze, romelic eqvemdebareba<br />
amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa, roca<br />
erTdroulad xdeba amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli<br />
jgufis yvela aqtivis ga<strong>da</strong>cema.<br />
amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela<br />
aqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebisaTvis aqtivebis Rirebulebad<br />
iTvleba ga<strong>da</strong>cemis momentisaTvis jgufebis RirebulebiTi balansi,<br />
xolo Tu ga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT<br />
<strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuli RirebulebiTi balansi<br />
jgufebis aqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTi<br />
sabazro fasis proporciulad.<br />
piris (pirTa) mier iuridiuli pirisaTvis masSi 50 procenti an meti<br />
wilis (aqciebis) sanacvlod aqtivebis ga<strong>da</strong>cema (<strong>da</strong>valianebiT an mis<br />
gareSe) ar warmoadgens aqtivebis miwodebas. am SemTxvevaSi mimRebi<br />
mxarisaTvis aqtivebis Rirebuleba igivea, rac mimwodebeli mxarisaTvis<br />
maTi Rirebuleba ga<strong>da</strong>cemis momentisaTvis.<br />
‣ gacvlis Sedegad miRebuli partnioris wilis Rirebuleba<br />
tolia ga<strong>da</strong>cemuli aqtivebis Rirebulebisa, ga<strong>da</strong>cemuli<br />
(Sesabamisi) <strong>da</strong>valianebis gamoklebiT.<br />
mocemuli moTxovnebi ar vrceldeba im aqtivebze, romlebic<br />
eqvemdebareba amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa,<br />
roca erTdroulad xdeba amortizaciis erTi normis mixedviT<br />
<strong>da</strong>jgufebuli jgufis yvela aqtivis ga<strong>da</strong>cema.<br />
amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela<br />
aqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebi aqtivebis Rirebulebad iRebs<br />
ga<strong>da</strong>cemis momentisaTvis jgufis RirebulebiT balanss, xolo Tu<br />
ga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT <strong>da</strong>jgufebuli<br />
jgufebis yvela aqtivi, miRebuli RirebulebiTi balansi jgufebis<br />
aqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTi sabazro<br />
fasis proporciulad, <strong>da</strong> ga<strong>da</strong>mcemi mxare sanacvlod miRebuli<br />
partnioris wilis (aqciebis) Rirebulebad iRebs jgufis (jgufebis)<br />
RirebulebiT balanss ga<strong>da</strong>cemis momentisaTvis.<br />
84
es pirobebi ar vrceldeba uflebrivi naklis mqone aqtivebis ga<strong>da</strong>mcemze,<br />
Tu <strong>da</strong>valianeba aRemateba ga<strong>da</strong>cemuli aqtivebis Rirebulebas.<br />
reorganizaciis mxare iuridiuli piris an iuridiul pirTa<br />
mflobelobaSi arsebuli qonebisa <strong>da</strong> wilis (aqciebis) Rirebuleba<br />
tolia am qonebisa <strong>da</strong> wilis (aqciebis) Rirebulebisa reorganizaciis<br />
ganxorcielebis win.<br />
‣ qonebis an wilis (aqciebis) ga<strong>da</strong>cema reorganizaciis mxare<br />
iuridiul pirebs Soris, ar iTvleba qonebis realizaciad.<br />
reorganizaciis mxare rezident iuridiul pirSi wilis (aqciebis)<br />
nebismieri gacvla wilze (aqciebze) sxva msgavs iuridiul pirSi,<br />
romelic agreTve warmoadgens mocemuli operaciis mxares, ar iTvleba<br />
wilis (aqciebis) realizaciad. gacvlili wilis (aqciebis) Rirebuleba,<br />
tolia wilis (aqciebis) Tav<strong>da</strong>pirveli Rirebulebisa.<br />
wilTa ganawileba im iuridiuli piris statusis mqone sawarmos an<br />
organizaciaSi, romelic reorganizaciis <strong>da</strong>mtkicebuli operaciebis<br />
mxarea, rac warmoSobs msgavs uflebas sxva sawarmoSi/organizaciaSi,<br />
romelic aseve am operaciebis mxarea, ar warmoadgens dividends.<br />
aRniSnuli Tav<strong>da</strong>pirveli wilis (aqciebis) Rirebuleba eqvemdebareba<br />
gasanawilebel wilze (aqciebze) mikuTvnebas im koeficientis<br />
gamoyenebiT, romelic ganisazRvreba, rogorc Tanafardoba<br />
gasanawilebeli wilis (aqciebis) Rirebulebasa <strong>da</strong> Tav<strong>da</strong>pirveli wilis<br />
Rirebulebas Soris ganawilebis Semdeg.<br />
Tu saga<strong>da</strong>saxado organo <strong>da</strong>amtkicebs, rom Serwymis, SeZenis, mierTebis<br />
an gayofis operaciebis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan Tavis<br />
arideba, reorganizacia moicavs:<br />
ori an meti iuridiuli piris Serwymas;<br />
xmis uflebis mqone 50 procentis an meti wilisa <strong>da</strong> rezidenti<br />
iuridiuli piris partnioris wilis saerTo moculobis<br />
Rirebulebis 50 procentis an metis SeZenas an mierTebas mxolod<br />
SeZenis an mierTebis operaciaSi partnior mxareTa msgavsi<br />
uflebebiT, wilis (aqciebis) sanacvlod;<br />
rezidenti iuridiuli piris aqtivebis 50 procentis <strong>da</strong> metis SeZenas<br />
sxva rezidenti iuridiuli piris mier xmis uflebis mqone wilis<br />
(aqciebis) sanacvlod, dividendebTan mimarTebiT privilegirebuli<br />
uflebis gareSe;<br />
rezidenti iuridiuli piris gayofas or an met rezident iuridiul<br />
pirad.<br />
‣ reorganizaciis mxared miiCneva rezidenti iuridiuli piri,<br />
romelic pir<strong>da</strong>pir aris CarTuli reorganizaciaSi, <strong>da</strong> rezidenti<br />
iuridiuli piri, romelic uSualod flobs an ekuTvnis<br />
reorganizaciaSi pir<strong>da</strong>pir CarTul rezident iuridiul pirs.<br />
85
iuridiul pirze sakuTrebis ufleba niSnavs am iuridiuli piris<br />
statusis mqone sawarmoSi/organizaciaSi xmis uflebis mqone wilis<br />
(aqciebis) 50 procentis an metis <strong>da</strong> yvela sxva wilis (aqciebis)<br />
Rirebulebis 50 procentis an metis flobas.<br />
aRniSnuli moTxovnebi ar vrceldeba im aqtivebze, romlebic<br />
eqvemdebareba amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa,<br />
roca erTdroulad xdeba amortizaciis erTi normis mixedviT<br />
<strong>da</strong>jgufebuli jgufis yvela aqtivis ga<strong>da</strong>cema. aRniSnuli amortizaciis<br />
erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivis SemTxvevaSi<br />
maTi mimRebi aqtivebis Rirebulebad Tvlis ga<strong>da</strong>cemis momentisaTvis<br />
jgufis RirebulebiT balanss, xolo Tu ga<strong>da</strong>ecema amortizaciis erTze<br />
meti normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuli<br />
RirebulebiTi balansi jgufebis aqtivebs Soris ga<strong>da</strong>nawildeba<br />
ga<strong>da</strong>cemis momentisaTvis maTi sabazro fasis proporciulad <strong>da</strong><br />
ga<strong>da</strong>mcemi mxare sanacvlod miRebuli partnioris (aqcioneris,<br />
komplementaris, komanditis <strong>da</strong> sxva aseTi tipis piris) wilis (aqciebis)<br />
Rirebulebad Tvlis jgufebis RirebulebiT balanss ga<strong>da</strong>cemis<br />
momentisaTvis.<br />
Tu wina saga<strong>da</strong>saxado welTan Se<strong>da</strong>rebiT iuridiul pirSi icvlebian 50<br />
procenti an meti xmis uflebiani wilis (aqciebis) mqone partniorebi,<br />
uqmdeba zaralis, gamoqviTvisa <strong>da</strong> kreditebis Semdgom periodSi<br />
ga<strong>da</strong>tanis SesaZlebloba im saga<strong>da</strong>saxado wlis <strong>da</strong>sawyisi<strong>da</strong>n, romelSic<br />
mox<strong>da</strong> es cvlileba, gar<strong>da</strong> im SemTxvevisa, roca cvlilebis momdevno 3<br />
wlis ganmavlobaSi iuridiuli piri agrZelebs imave ekonomikur<br />
saqmianobas.<br />
ga<strong>da</strong>saxadebis administrirebis wesebi<br />
saSemosavlo ga<strong>da</strong>saxadisa (ix. finansTa ministris brZaneba # 249) <strong>da</strong><br />
mogebis ga<strong>da</strong>saxadis (ix. finansTa ministris brZaneba # 247) Sesaxeb<br />
deklaracias saga<strong>da</strong>saxado organos saga<strong>da</strong>saxado aRricxvis adgilis<br />
mixedviT saangariSo wlis momdevno wlis 1 aprilamde warudgenen:<br />
rezidenti fizikuri pirebi, romelTa Semosavlebic ar ibegreba<br />
saqarTveloSi arsebul ga<strong>da</strong>xdis wyarosTan;<br />
rezidenti fizikuri pirebi, romelTac fuladi saxsrebi aqvT<br />
angariSze ucxoeTSi;<br />
saqarTvelos sawarmoebi;<br />
ararezidenti fizikuri pirebi <strong>da</strong> ucxouri sawarmoebi, romlebic<br />
Semosavlebs iReben saqarTveloSi arsebuli wyaro<strong>da</strong>n <strong>da</strong> romlebic<br />
ar ibegrebian ga<strong>da</strong>saxadis wyarosTan;<br />
rezidenti fizikuri pirebi, romelTa mier kalen<strong>da</strong>ruli wlis<br />
ganmavlobaSi miRebuli erToblivi Semosavali aRemateba 35 000<br />
lars.<br />
is fizikuri pirebi vinc ganTavisuflebulni arian ga<strong>da</strong>saxadebis<br />
ga<strong>da</strong>xdisgan valdebulni arian awarmoon Semosavlebisa <strong>da</strong> xarjebis<br />
86
gamartivebuli aRricxva <strong>da</strong> saga<strong>da</strong>saxado aRricxvis adgilis mixedviT<br />
saga<strong>da</strong>saxado organos yovelkvartalurad, kvartlis momdevno Tvis 15<br />
ricxvisaTvis warudginon deklaracia saqarTvelos finansTa ministris<br />
mier <strong>da</strong>dgenili formiT. amasTan, tansacmlis <strong>da</strong> aqsesuarebis<br />
mwarmoebel fizikur pirebs gansazRvruli gaangariSebis wardgena<br />
saga<strong>da</strong>saxado organoSi ar evalebaT.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, saqarTveloSi ekonomikuri saqmianobis<br />
Sewyvetisas, saga<strong>da</strong>saxado organos 30 dRis va<strong>da</strong>Si warudgens<br />
deklaracias erToblivi Semosavlebisa <strong>da</strong> gamoqviTvebis Sesaxeb.<br />
iuridiuli piris likvi<strong>da</strong>ciis Sesaxeb salikvi<strong>da</strong>cio komisia an<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>uyovnebliv werilobiT acnobebs<br />
saga<strong>da</strong>saxado organos. iuridiuli piris likvi<strong>da</strong>ciis Taobaze<br />
ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>Si salikvi<strong>da</strong>cio komisia<br />
valdebulia warudginos deklaracia saga<strong>da</strong>saxado organos.<br />
‣ fizikur pirs, romelic ar aris valdebuli waradginos<br />
deklaracia, SeuZlia waradginos igi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>angariSebisa <strong>da</strong> anazRaurebis moTxovniT.<br />
im ararezidents (sawarmo, iuridiuli piri an/<strong>da</strong> mewarme fizikuri piri),<br />
romelic iRebs Semosavals riskis <strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevis<br />
safuZvelze, salizingo, saerTaSoriso kavSirgabmulobis<br />
telesakomunikacio momsaxurebisaTvis <strong>da</strong> saerTaSoriso ga<strong>da</strong>zidvebis<br />
satransporto momsaxurebisaTvis, agreTve ga<strong>da</strong>xdili sxva Tanxebi,<br />
romlebic saga<strong>da</strong>saxado kodeqsiT iTvleba saqarTveloSi arsebuli<br />
wyaro<strong>da</strong>n miRebul Semosavlad <strong>da</strong> ibegreba ga<strong>da</strong>xdis wyarosTan, ufleba<br />
aqvs deklaracia waradginos <strong>da</strong>kavebuli ga<strong>da</strong>saxadis <strong>da</strong>brunebis<br />
moTxovniT. deklaracia wardgenili un<strong>da</strong> iqnes saangariSo wlis<br />
momdevno wlis 1 aprilamde.<br />
aseTi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ibegreba imave wesiT, rogoriTac<br />
<strong>da</strong>ibegrebo<strong>da</strong> es Semosavali, igi <strong>da</strong>kavSirebuli rom yofiliyo<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqarTveloSi arsebul mudmiv<br />
<strong>da</strong>wesebulebasTan. aseT SemosavalTan <strong>da</strong>kavSirebuli ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis xarjebi gamoiqviTeba mudmivi <strong>da</strong>wesebulebisaTvis<br />
<strong>da</strong>dgenili wesiT, magram ga<strong>da</strong>saxadi ar un<strong>da</strong> aRematebodes<br />
saamortizacio gamosaqviT Tanxas.<br />
‣ piri yovelTviurad, saangariSo Tvis momdevno Tvis 15 ricxvamde,<br />
saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiTa <strong>da</strong><br />
formiT waradgens gaangariSebebs saangariSo Tvis mixedviT<br />
gacemuli Sromis anazRaurebis Tanxebisa <strong>da</strong> <strong>da</strong>kavebuli<br />
ga<strong>da</strong>saxadis Sesaxeb (ix. finansTa ministris brZaneba # 898).<br />
fizikuri piris mier 2 wlamde sakuTrebaSi arsebuli materialuri<br />
aqtivis realizaciisas (gar<strong>da</strong> samewarmeo saqmianobis farglebSi<br />
aqtivebis an/<strong>da</strong> fasiani qaRaldebis realizaciisa), agreTve saga<strong>da</strong>saxado<br />
wlis ganmavlobaSi 1000 laris <strong>da</strong> meti Rirebulebis qonebis saCuqrad<br />
87
miRebisas (gar<strong>da</strong> I <strong>da</strong> II rigis memkvidreebis mier maTTvis qonebis<br />
Cuqebisa <strong>da</strong> am muxlis me-10 nawilSi aRniSnuli SemTxvevisa) saSemosavlo<br />
ga<strong>da</strong>saxadi ga<strong>da</strong>x<strong>da</strong>s eqvemdebareba aqtivis ga<strong>da</strong>cemi<strong>da</strong>n ara ugvianes me-3<br />
dRisa, ris Sesaxebac aRniSnuli fizikuri piri saga<strong>da</strong>saxado organos<br />
warudgens deklaracias (ix. finansTa ministris brZaneba # 900).<br />
fizikuri piris sakuTrebaSi arsebuli <strong>da</strong> ekonomikuri saqmianobisTvis<br />
gamoyenebuli materialuri aqtivis realizacias (gar<strong>da</strong> fasiani<br />
qaRaldebis realizaciisa), agreTve qonebis saCuqrad miRebisas (gar<strong>da</strong> I<br />
<strong>da</strong> II rigis memkvidreebis mier maTTvis qonebis Cuqebisa <strong>da</strong> am muxlis me-<br />
11 nawilSi aRniSnuli SemTxvevisa), maregistrirebeli piri momavali<br />
mesakuTris sakuTrebis uflebis registracias axdens mxolod<br />
saga<strong>da</strong>saxado organos mier materialuri aqtivis realizatori fizikur<br />
pirisTvis an qonebis saCuqrad mimRebi fizikuri pirisTvis micemuli<br />
cnobis safuZvelze, romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxado valdebulebis<br />
Sesruleba an misgan ganTavisufleba.<br />
am SemTxvevaSi, maregistrirebeli piri momavali mesakuTris sakuTrebis<br />
uflebis registracias axdens mxolod saga<strong>da</strong>saxado organos mier<br />
Semosavlis mimRebi fizikuri pirisTvis micemuli cnobis safuZvelze,<br />
romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxado valdebulebis warmoSoba an misgan<br />
ganTavisufleba.<br />
saga<strong>da</strong>saxado wlis ganmavlobaSi III <strong>da</strong> IV rigis memkvidreebis mier<br />
150 000 laris <strong>da</strong> meti Rirebulebis qonebis CuqebiT an/<strong>da</strong> memkvidreobiT<br />
miRebis SemTxvevaSi saSemosavlo ga<strong>da</strong>saxadi ga<strong>da</strong>x<strong>da</strong>s eqvemdebareba<br />
qonebis (Semosavlis) miRebi<strong>da</strong>n ara ugvianes 2 kalen<strong>da</strong>ruli wlis<br />
ganmavlobaSi yoveli 5 Tvis Semdgomi Tvis 15 ricxvisaTvis Tanabar<br />
nawilebad, ris Sesaxebac aRniSnuli fizikuri piri saga<strong>da</strong>saxado<br />
organos warudgens deklaracias.<br />
‣ saqarTveloSi arsebuli diplomatiuri statusis mqone<br />
saerTaSoriso organizaciebis mier saqarTvelos moqalaqeebze<br />
ga<strong>da</strong>xdili anazRaurebis <strong>da</strong>begvris wesi ganisazRvreba<br />
saqarTvelos mTavrobis mier.<br />
ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis <strong>da</strong>kaveba evaleba saga<strong>da</strong>saxado agents,<br />
romelic aris iuridiuli piri, sawarmo/organizacia an mewarme<br />
fizikuri piri, kerZod:<br />
piri, romelic sazRaurs uxdis <strong>da</strong>qiravebuls;<br />
piri, romelic pirs uxdis pensias, gar<strong>da</strong> im pensiebisa, romlebic<br />
gaicema saxelmwifo socialuri uzrunvelyofis sistemaSi;<br />
piri, romelic ixdis dividendebs <strong>da</strong> procentebs rogorc<br />
ararezidenti;<br />
sawarmo/organizacia an mewarme fizikur piri, romelic gaweuli<br />
momsaxurebis Rirebulebas unazRaurebs fizikur pirs, romelsac ar<br />
gaaCnia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri am<br />
kodeqsiT <strong>da</strong>dgenili wesiT;<br />
88
piri, romelic <strong>da</strong>kavebulia saTamaSo biznesiT <strong>da</strong> fizikur pirs<br />
uxdis mogebebs;<br />
piri, romelic pirs uxdis stipendias, gar<strong>da</strong> saxelmwifo<br />
stipendiisa.<br />
pasuxismgebloba ga<strong>da</strong>saxadebis <strong>da</strong>kavebisa <strong>da</strong> maTi biujetSi<br />
ga<strong>da</strong>ricxvisaTvis ekisreba Semosavlis ga<strong>da</strong>mxdel pirs. ga<strong>da</strong>saxadis<br />
Tanxis <strong>da</strong>ukaveblobis SemTxvevaSi Semosavlis ga<strong>da</strong>mxdeli piri<br />
valdebulia biujetSi Seitanos <strong>da</strong>ukavebeli ga<strong>da</strong>saxadis Tanxa<br />
faqtobrivad ga<strong>da</strong>xdili anazRaurebis Sesabamisad <strong>da</strong> masTan<br />
<strong>da</strong>kavSirebuli sanqciebi. Semosavlis ga<strong>da</strong>mxdelis saxeliT ga<strong>da</strong>saxadisa<br />
<strong>da</strong> sanqciebis Tanxa SeiZleba ga<strong>da</strong>ixados Semosavlis mimRebma.<br />
piri, romelic axdens ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis <strong>da</strong>kavebas,<br />
valdebulia:<br />
biujetSi ga<strong>da</strong>ricxos ga<strong>da</strong>saxadi pirebisaTvis Tanxis<br />
ga<strong>da</strong>xdisTanave;<br />
xelfasis ga<strong>da</strong>xdisas Semosavlis mimReb fizikur pirs misi<br />
moTxovnisamebr misces cnoba am piris gvarisa <strong>da</strong> saxelis,<br />
Semosavlis Tanxisa <strong>da</strong> saxeobis, agreTve <strong>da</strong>kavebuli ga<strong>da</strong>saxadis<br />
(Tu ga<strong>da</strong>saxadi <strong>da</strong>kavebuli iyo) Tanxis miTiTebiT;<br />
saga<strong>da</strong>saxado wlis <strong>da</strong>mTavrebi<strong>da</strong>n 30 dRis va<strong>da</strong>Si saga<strong>da</strong>saxado<br />
organos warudginos, agreTve am muxlis pirveli nawilis Tanaxmad<br />
Semosavlis mimReb pirs, misi moTxovnisamebr gaugzavnos cnoba am<br />
piris saregistracio nomris, misi <strong>da</strong>saxelebis an gvarisa <strong>da</strong><br />
saxelis, sacxovrebeli adgilis misamarTis, saangariSo wlisaTvis<br />
Semosavlis saerTo Tanxisa <strong>da</strong> <strong>da</strong>kavebuli ga<strong>da</strong>saxadis saerTo<br />
Tanxis miTiTebiT.<br />
sawarmos/organizaciis an mewarme fizikur piris mier <strong>da</strong>qiravebuli piri,<br />
<strong>da</strong> aseve iseTi piri, romlebic saTamaSo biznesiT iReben mogebas<br />
valdebulia yovelTviurad, saangariSos momdevno Tvis 15 ricxvisaTvis<br />
saga<strong>da</strong>saxado organos warudginos informacia ga<strong>da</strong>xdili Tanxebis<br />
Sesaxeb, saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT.<br />
‣ saga<strong>da</strong>saxado agentis mier <strong>da</strong>kavebuli saSemosavlo ga<strong>da</strong>saxadi<br />
ga<strong>da</strong>ixdeba <strong>da</strong>qiravebulis faqtobrivi saqmianobis Sesabamis<br />
adgilobriv biujetSi, xolo saqarTvelos farglebs gareT<br />
muSaobis SemTxvevaSi – saga<strong>da</strong>saxado agentis saga<strong>da</strong>saxado<br />
aRricxvis mixedviT.<br />
sawarmoebi/organizaciebi an mewarme fizikuri pirebi, romlebic<br />
axorcieleben ekonomikur saqmianobas, valdebulni arian mimdinare<br />
ga<strong>da</strong>saxdelebis Tanxebi biujetSi Seitanon gasuli saga<strong>da</strong>saxado wlis<br />
wliuri ga<strong>da</strong>saxadis mixedviT, Semdegi odenobiT:<br />
ara ugvianes 15 maisisa – 25%;<br />
ara ugvianes 15 ivlisisa – 25%;<br />
ara ugvianes 15 seqtemberisa – 25%;<br />
ara ugvianes 15 dekemberisa – 25%.<br />
89
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, romelsac gasuli saga<strong>da</strong>saxado wlis<br />
ganmavlobaSi ar gaaCn<strong>da</strong> <strong>da</strong>sabegri Semosavali (mogeba), mimdinare<br />
ga<strong>da</strong>saxadebs ar ixdis.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimdinare saga<strong>da</strong>saxado wlis mosalodneli<br />
<strong>da</strong>sabegri Semosavali (mogeba) aranakleb 50%-iT mcirdeba gasuli<br />
saga<strong>da</strong>saxado wlis SemosavalTan Se<strong>da</strong>rebiT, mas ufleba aqvs Seamciros<br />
an saerTod ar ga<strong>da</strong>ixados mimdinare ga<strong>da</strong>saxdelebis Tanxebi. amasTan,<br />
im SemTxvevaSi, Tu warmodgenili faqtobrivi wliuri Sedegebis mixedviT<br />
ar <strong>da</strong>sturdeba mosalodneli Semosavlis aranakleb 50 procentiT<br />
Semcireba <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saangariSo wlis ganmavlobaSi<br />
sruli odenobiT ar ga<strong>da</strong>uxdia mimdinare ga<strong>da</strong>saxdelebi, maSin man un<strong>da</strong><br />
ga<strong>da</strong>ixados sauravi am kodeqsis Sesabamisad, mimdinare ga<strong>da</strong>saxdelebis<br />
ga<strong>da</strong>xdis vadebis <strong>da</strong>dgenili TariRebi<strong>da</strong>n saga<strong>da</strong>saxado deklaraciis<br />
wardgenis TariRamde arsebul drois monakveTSi.<br />
‣ mimdinare ga<strong>da</strong>saxdelTa biujetSi Caricxuli Tanxebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels CaeTvleba saga<strong>da</strong>saxado wlis mixedviT<br />
<strong>da</strong>ricxul ga<strong>da</strong>saxadSi.<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi<br />
<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadis (dRg) ga<strong>da</strong>mxdelad iTvleba piri,<br />
romelic registrirebulia an valdebulia gatardes registraciaSi dRgis<br />
ga<strong>da</strong>mxdelad. dRg-s ga<strong>da</strong>mxdelad registraciis wess gansazRvravs<br />
saqarTvelos finansTa ministri (ix. finansTa ministris brZaneba # 25).<br />
‣ dRg-s miznebisTvis saqonels ar ganekuTvneba fuli <strong>da</strong> miwa.<br />
‣ momsaxurebis gawevas ar miekuTvneba iseTi momsaxureba, romelic<br />
dRg-s miznebisTvis gulisxmobs fulze an miwaze sakuTrebis<br />
uflebis ga<strong>da</strong>cemas an <strong>da</strong>qiravebiT muSaobas.<br />
‣ piri, romelic ar aris dRg-is ga<strong>da</strong>mxdeli, magram axorcielebs<br />
saqonlis <strong>da</strong>sabegr imports saqarTveloSi, dRg-is ga<strong>da</strong>mxdelad<br />
iTvleba mxolod am importze.<br />
ararezidenti, romelic eweva momsaxurebas saqarTveloSi dRg-is<br />
ga<strong>da</strong>mxdelad registraciisa <strong>da</strong> mudmivi <strong>da</strong>wesebulebis gareSe, dRg-is<br />
ga<strong>da</strong>mxdelad iTvleba am momsaxurebaze <strong>da</strong> eqvemdebareba uku<strong>da</strong>begvras.<br />
(ix. gv. 102) (ix. saga<strong>da</strong>saxado kodeqsi muxli 241).<br />
‣ dRg-is ganakveTi Seadgens <strong>da</strong>sabegri brunvis an <strong>da</strong>sabegri<br />
importis 18 procents.<br />
‣ dRg-s saangariSo perio<strong>da</strong>d iTvleba kalen<strong>da</strong>ruli Tve.<br />
90
savaldebulo registracia dRg-s ga<strong>da</strong>mxdelad<br />
piri valdebulia gatardes dRg-is ga<strong>da</strong>mxdelad registraciaSi, Tu:<br />
eweva ekonomikur saqmianobas <strong>da</strong> nebismieri uwyveti 12 kalen<strong>da</strong>ruli<br />
Tvis ganmavlobaSi mis mier ganxorcielebuli dRg-iT <strong>da</strong>sabegri<br />
operaciebis saerTo Tanxa aRemateba 100 000 lars; man am momentis<br />
<strong>da</strong>dgomi<strong>da</strong>n ara ugvianes 2 samuSao dRisa saga<strong>da</strong>saxado organoSi<br />
un<strong>da</strong> waradginos gancxadeba dRg-s ga<strong>da</strong>mxdelad registraciisaTvis;<br />
ekonomikuri saqmianobis farglebSi axorcielebs aqcizuri saqonlis<br />
warmoebas an/<strong>da</strong> imports, igi un<strong>da</strong> gatardes registraciaSi aqcizuri<br />
saqonlis miwodebamde.<br />
‣ dRg-s ga<strong>da</strong>mxdelad ararezidentis savaldebulo registraciis<br />
mizniT, misi <strong>da</strong>sabegri operaciebis saerTo Tanxis gansazRvrisas,<br />
mxedvelobaSi miiReba mxolod saqarTveloSi mudmivi<br />
<strong>da</strong>wesebulebis meSveobiT ganxorcielebuli saqonlis miwodeba<br />
<strong>da</strong> momsaxurebis gaweva.<br />
piri, romlis dRg-Ti <strong>da</strong>sabegri operaciebis saerTo Tanxa ga<strong>da</strong>aWarbebs<br />
100 000 lars <strong>da</strong> valdebulia gatardes registraciaSi, igi dRg-s<br />
ga<strong>da</strong>mxdelad iTvleba registraciisaTvis saga<strong>da</strong>saxado organoSi<br />
gancxadebis wardgenis valdebulebis momdevno dRi<strong>da</strong>n.<br />
‣ Tu saga<strong>da</strong>saxado organo gamoavlens dRg-s ga<strong>da</strong>mxdelad<br />
savaldebulo wesiT araregistrirebul pirs, sakuTari<br />
iniciativiT axdens am piris registracias.<br />
sawarmos reorganizaciisas, Tu piri an reorganizaciis erTi mxare mainc<br />
warmoadgens dRg-s ga<strong>da</strong>mxdels, reorganizaciis Sedegad Seqmnili piri<br />
valdebulia waradginos gancxadeba registraciisaTvis <strong>da</strong>sabegri<br />
operaciebis ganxorcielebamde, magram reorganizaciis <strong>da</strong>srulebi<strong>da</strong>n ara<br />
ugvianes 10 dRisa.<br />
iuridiuli piris <strong>da</strong>fuZnebisas, Tu sawesdebo (saemisio) kapitalSi dRg-s<br />
ga<strong>da</strong>mxdelis mier Sesatani (aqciebis fasis ga<strong>da</strong>x<strong>da</strong>) ganxorcielebulia<br />
saqonlis formiT, axalSeqmnili iuridiuli piri valdebulia<br />
waradginos gancxadeba dRg-s ga<strong>da</strong>mxdelad registraciisaTvis <strong>da</strong>sabegri<br />
operaciebis ganxorcielebamde, magram Seqmni<strong>da</strong>n ara ugvianes 10 dRisa.<br />
nebayoflobiTi registracia dRg-s ga<strong>da</strong>mxdelad<br />
pirs, romelic ar aris valdebuli gatardes registraciaSi dRg-s<br />
ga<strong>da</strong>mxdelad, SeuZlia nebayoflobiT mimarTos saga<strong>da</strong>saxado organos<br />
registraciis moTxovniT <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvleba<br />
saga<strong>da</strong>saxado sertifikatis gacemis Tvis momdevno Tvis pirveli<br />
ricxvi<strong>da</strong>n.<br />
91
saga<strong>da</strong>saxado organo valdebulia piri gaataros dRg-is ga<strong>da</strong>mxdelTa<br />
reestrSi <strong>da</strong> misces mas saqarTvelos finansTa ministris mier <strong>da</strong>dgenili<br />
formis saregistracio sertifikati gancxadebis wardgeni<strong>da</strong>n ara<br />
ugvianes momdevno dRisa.<br />
‣ dRg-s ga<strong>da</strong>mxdelad registrirebuli piri valdebulia<br />
gamoiyenos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri <strong>da</strong><br />
sertifikatis nomeri yvela angariS-faqturaSi <strong>da</strong> saga<strong>da</strong>saxado<br />
organosTvis wardgenil yvela deklaraciasa <strong>da</strong> oficialur<br />
SetyobinebaSi.<br />
dRg-s ga<strong>da</strong>mxdelad registracia uqmdeba:<br />
dRg-is ga<strong>da</strong>mxdelis, maT Soris, saqarTveloSi ararezidentis<br />
mudmivi <strong>da</strong>wesebulebis likvi<strong>da</strong>ciis an gar<strong>da</strong>cvalebisas;<br />
Sesabamis saga<strong>da</strong>saxado organosTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
mimarTvis safuZvelze dRg-s ga<strong>da</strong>mxdelad registraciis gauqmebis<br />
moTxovniT ukanaskneli registraciis TariRi<strong>da</strong>n 2 wlis gasvlis<br />
Semdeg, Tu mis mier bolo 12 kalen<strong>da</strong>ruli Tvis ganmavlobaSi<br />
ganxorcielebuli <strong>da</strong>sabegri operaciebis saerTo Tanxa dRg-s gareSe<br />
ar aRemateba 100 000 lars.<br />
‣ registraciis gauqmeba ZalaSi Sedis moTxovniT mimarTvis an/<strong>da</strong><br />
dRg-s ga<strong>da</strong>mxdelad registraciis gauqmebis valdebulebis<br />
warmoSobis Tvis momdevno Tvis pirveli ricxvi<strong>da</strong>n.<br />
dRg-iT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri operacia <strong>da</strong> <strong>da</strong>sabegri importi.<br />
dRg-iT <strong>da</strong>sabegri operaciebia:<br />
saqarTvelos teritoriaze ganxorcielebuli saqonlis/momsaxurebis<br />
miwodeba, maT Soris, usasyidlod (gar<strong>da</strong> kodeqsiT gaTavisuflebuli<br />
miwodebisa) (ix. saga<strong>da</strong>saxado kodeqsi, muxli 239 <strong>da</strong> 240);<br />
dRg-Ti SeZenili saqonlis/momsaxurebis gamoyeneba araekonomikuri<br />
saqmianobisTvis, Tu am saqonelze/momsaxurebaze ga<strong>da</strong>mxdelma miiRo<br />
dRg-s CaTvla;<br />
ga<strong>da</strong>mxdelis mier saqonlis/momsaxurebis miwodeba Tavisi<br />
TanamSromlebisTvis kompensaciiT an mis gareSe;<br />
dRg-s ga<strong>da</strong>mxdelad registraciis gauqmebis SemTxvevaSi saqonlis<br />
naSTi, romelze<strong>da</strong>c ga<strong>da</strong>mxdels miRebuli an misaRebi aqvs CaTvla<br />
(naSTi ganixileba rogorc dRg-s <strong>da</strong>sabegri miwodeba);<br />
saqonlis eqsporti.<br />
<strong>da</strong>sabegr operaciad ar iTvleba:<br />
aqtivebis miwodeba sawarmos reorganizaciis SemTxvevaSi;<br />
aqtivebis miwodeba Sesatanis saxiT sxva sawarmos sawesdebo <strong>da</strong><br />
saemisio kapitalSi.<br />
‣ sabrunavi (mravaljeradi gamoyenebisaTvis gamiznuli)<br />
<strong>da</strong>sabrunebeli taris Rirebuleba ar Seitaneba ga<strong>da</strong>saxadiT<br />
<strong>da</strong>sabegr TanxaSi, gar<strong>da</strong> sacalo vaWrobisa, sa<strong>da</strong>c <strong>da</strong>sabegri<br />
92
unva mcirdeba im TanxiT, romelsac gamyidveli uxdis<br />
momxmarebels taris <strong>da</strong>brunebis dros. Tu aRniSnuli tara<br />
saqonlis miwodebi<strong>da</strong>n 90 dRis ganmavlobaSi ar <strong>da</strong>brun<strong>da</strong>, igi<br />
CaiTvleba realizebulad <strong>da</strong> <strong>da</strong>ibegreba <strong>da</strong>dgenili wesiT.<br />
dRg-s ga<strong>da</strong>mxdelis mier sawarmos yvela aqtivis an am sawarmos<br />
<strong>da</strong>moukideblad moqmedi qve<strong>da</strong>nayofis miwodeba erTi operaciis<br />
farglebSi dRg-s meore ga<strong>da</strong>mxdelisaTvis ar iTvleba dRg-Ti <strong>da</strong>sabegr<br />
operaciad. gar<strong>da</strong> im SemTxvevebisa, Tu mimwodebeli <strong>da</strong> mimRebi mxareebi<br />
miwodebi<strong>da</strong>n 15 dRis ganmavlobaSi werilobiT ar atyobineben<br />
saga<strong>da</strong>saxado organos aseTi miwodebis Sesaxeb.<br />
<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba dRg-is ga<strong>da</strong>mxdelis mier<br />
miRebuli an misaRebi kompensaciis Tanxis mixedviT (ga<strong>da</strong>saxadebis,<br />
mosakreblebisa <strong>da</strong> sxva ga<strong>da</strong>saxdelebis CaTvliT) dRg-is gareSe.<br />
<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba saqonlis/momsaxurebis sabazro<br />
fasiT (ga<strong>da</strong>saxadebis, mosakreblebisa <strong>da</strong> sxva ga<strong>da</strong>saxdelebis CaTvliT)<br />
dRg-is gareSe:<br />
Tu dRg-is ga<strong>da</strong>mxdeli <strong>da</strong>sabegri operaciis sanacvlod iRebs an<br />
ufleba aqvs miiRos saqoneli/momsaxureba;<br />
Tu saqoneli/momsaxureba gamoiyeneba araekonomikuri<br />
saqmianobisaTvis, romelze<strong>da</strong>c pirs miRebuli aqvs CaTvla, an<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saqonels/momsaxurebas miawodebs Tavis<br />
TanamSromlebs;<br />
Tu saga<strong>da</strong>saxado organos ufrosi/misi moadgile gamoitans<br />
ga<strong>da</strong>wyvetilebas sabazro fasis gamoyenebis Sesaxeb (ix. saga<strong>da</strong>saxado<br />
kodeqsi, muxli 22, punqti 10);<br />
saqonlis/momsaxurebis kompensaciis gareSe miwodebis SemTxvevaSi.<br />
saerTaSoriso kavSirgabmulobis momsaxurebis gawevisas <strong>da</strong>sabegri<br />
operaciis Tanxa ganisazRvreba, rogorc sxvaoba kavSirgabmulobis<br />
organizaciebis mier momsaxurebis gawevi<strong>da</strong>n miRebul an misaReb<br />
kompensaciis Tanxasa (dRg-is gareSe) <strong>da</strong> am momsaxurebisaTvis ucxouri<br />
organizaciebisaTvis ga<strong>da</strong>ricxul an ga<strong>da</strong>saricx Tanxebs Soris.<br />
‣ dRg-is ga<strong>da</strong>mxdelad registraciis gauqmebis SemTxvevaSi<br />
<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba registraciis gauqmebis<br />
momentSi arsebuli im saqonlis sabalanso naSTiT, romelze<strong>da</strong>c<br />
ga<strong>da</strong>mxdels dRg aqvs CaTvlili an CasaTvleli.<br />
<strong>da</strong>sabegri operaciis Tanxis koreqtireba xdeba im SemTxvevaSi, Tu:<br />
gauqmebulia <strong>da</strong>sabegri operacia;<br />
Secvlilia <strong>da</strong>sabegri operaciis saxe;<br />
fasebis Semcirebis an sxva mizeziT Secvlilia operaciaze adre<br />
SeTanxmebuli kompensaciis Tanxa;<br />
saqoneli/momsaxureba srulad an nawilobriv ubrundeba dRg-is<br />
ga<strong>da</strong>mxdels.<br />
93
zemoT CamoTvlili erT-erTi pirobis <strong>da</strong>dgomisas <strong>da</strong>sabegri operaciis<br />
Tanxa koreqtirdeba, Tu ga<strong>da</strong>mxdelis mier:<br />
saga<strong>da</strong>saxado inspeqciaSi wardgenilia dRg-s angariS-faqtura,<br />
romelSic dRg-s Tanxa aRniSnulia arasworad;<br />
dRg-s deklaraciaSi arasworad aris aRniSnuli dRg-s Tanxa.<br />
‣ <strong>da</strong>sabegri operaciis koreqtireba xdeba im SemTxvevaSic, Tu<br />
miwodebul saqonelze/momsaxurebaze gamyidvelma gamowera <strong>da</strong><br />
<strong>da</strong>dgenili wesiT myidvels Caabara koreqtirebis saga<strong>da</strong>saxado<br />
angariS-faqtura.<br />
koreqtirebis saga<strong>da</strong>saxado angariS-faqtura aris saqarTvelos finansTa<br />
ministris mier <strong>da</strong>dgenili formis dokumenti, romliTac <strong>da</strong>sturdeba<br />
<strong>da</strong>sabegri operaciis koreqtireba (ix. finansTa ministris brZaneba # 84).<br />
<strong>da</strong>sabegri operaciis koreqtirebis SemTxvevaSi, roca ga<strong>da</strong>saxdeli dRg-s<br />
Tanxa aRemateba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier faqtobrivad naCveneb<br />
Tanxas, nameti Tanxa ganixileba rogorc im saangariSo periodSi<br />
ga<strong>da</strong>saxdeli dRg, romel periodSic mox<strong>da</strong> koreqtireba <strong>da</strong> es Tanxa<br />
emateba saangariSo periodSi <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatan dRgs<br />
Tanxas (magaliTi: Sps `milers~ agvistoSi ga<strong>da</strong>saxdeli aqvs dRg-s<br />
Tanxa 15 000 laris odenobiT. amave TveSi mox<strong>da</strong> TebervalSi<br />
ganxorcielebuli operaciis koreqtireba (koreqtirebamde am operaciaze<br />
kompanias ukve srulad ga<strong>da</strong>xdili hqon<strong>da</strong> dRg-s Tanxa), ris<br />
safuZvelzec am operaciaze ga<strong>da</strong>saxdeli dRg-s Tanxa gazr<strong>da</strong> 10 000<br />
lariT. es Tanxa <strong>da</strong>emateba mimdinare ga<strong>da</strong>saxdel dRg-s agvistoSi <strong>da</strong><br />
“milers” sul <strong>da</strong>safari eqneba dRg 25 000 laris odenobiT)<br />
<strong>da</strong>sabegri Tanxis koreqtirebis SemTxvevaSi, roca angariS-faqturaSi an<br />
deklaraciaSi naCvenebi Tanxa aRemateba ga<strong>da</strong>saxdel dRg-s, nameti<br />
TanxiT mcirdeba im saangariSo periodSi ga<strong>da</strong>saxdeli dRg, romel<br />
periodSic mox<strong>da</strong> koreqtireba <strong>da</strong> es Tanxa akldeba saangariSo<br />
periodSi <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatan dRg-s Tanxas.<br />
<strong>da</strong>sabegri importis Tanxa tolia saqarTvelos sabaJo kanonmdeblobiT<br />
gansazRvruli saqonlis sabaJo Rirebulebisa <strong>da</strong> saqarTveloSi<br />
saqonlis importisas ga<strong>da</strong>saxdeli ga<strong>da</strong>saxadebisa <strong>da</strong> mosakreblebis<br />
Tanxebis jamisa, saqarTveloSi ga<strong>da</strong>saxdeli dRg-s CauTvlelad.<br />
‣ momsaxurebis Rirebuleba, romelic <strong>da</strong>mxmare xasiaTisaa<br />
saqonlis importis mimarT, Seitaneba <strong>da</strong>sabegri importis TanxaSi<br />
dRg-is gareSe.<br />
94
ga<strong>da</strong>saxadisgan gaTavisufleba<br />
dRg-sgan gaTavisuflebulia saqonlis/momsaxurebis miwodebis an/<strong>da</strong><br />
importis Semdegi saxeebi:<br />
finansuri momsaxurebis gaweva;<br />
erovnuli <strong>da</strong> ucxouri valutis (gar<strong>da</strong> numizmatikuri miznebiT<br />
gamosayeneblad gaTvaliswinebulis) <strong>da</strong> fasiani qaRaldebis miwodeba<br />
an/<strong>da</strong> importi;<br />
saqarTvelos erovnuli bankisaTvis ga<strong>da</strong>sacemi oqros importi;<br />
saqarTvelos finansTa saministros aqcizuri markebis miwodeba an/<strong>da</strong><br />
importi;<br />
ganZeulobis, CamorTmeuli an/<strong>da</strong> upatrono saqonlis, agreTve<br />
saxelmwifosaTvis memkvidreobiT miRebuli saqonlis miwodeba an/<strong>da</strong><br />
importi, romelTa realizaciiT miRebuli Semosavlebi Seitaneba<br />
biujetSi;<br />
saxelmwifo qonebis miwodeba privatizaciis programis mixedviT;<br />
stiqiuri ubedurebis, avariisa <strong>da</strong> katastrofis likvi<strong>da</strong>ciis,<br />
humanitaruli <strong>da</strong>xmarebis mizniT saqarTvelos saxelmwifo an/<strong>da</strong><br />
sazogadoebrivi organizaciebisaTvis ga<strong>da</strong>cemuli saqonlis an/<strong>da</strong><br />
grantebis Sesaxeb xelSekrulebebiT gaTvaliswinebuli saqonlis<br />
importi grantis gamcemi an mimRebi piris mier; momsaxurebis gaweva<br />
xelSekrulebis safuZvelze, romelTac zemoaRniSnuli miznebisaTvis<br />
afinansebs ucxouri organizacia <strong>da</strong> romelTa erT-erT monawile<br />
mxares warmoadgens saqarTvelos aRmasrulebeli xelisuflebis<br />
Sesabamisi organo. am qvepunqtis miznisaTvis xelSekrulebiT<br />
momsaxurebis gawevis wess gansazRvravs saqarTvelos mTavroba;<br />
fizikur pirTa mier saqonlis importi im limitze naklebi<br />
odenobiT, romelic <strong>da</strong>dgenilia sabaJo ga<strong>da</strong>saxadisgan<br />
gaTavisuflebisTvis;<br />
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT<br />
gaTvaliswinebuli navTobisa <strong>da</strong> gazis operaciebis sawarmoeblad<br />
gankuTvnili mowyobiloba-<strong>da</strong>nadgarebis, satransporto saSualebebis,<br />
saTa<strong>da</strong>rigo nawilebisa <strong>da</strong> masalebis importi, agreTve<br />
zemoaRniSnuli kanoniT gansazRvruli xelSekrulebebis an/<strong>da</strong><br />
navTobisa <strong>da</strong> gazis operaciebis sawarmoeblad gacemuli<br />
licenziebis Sesabamisad investorebisa <strong>da</strong> saoperacio<br />
kompaniebisaTvis navTobisa <strong>da</strong> gazis operaciebis gansaxorcieleblad<br />
saqonlis/momsaxurebis miwodeba;<br />
saqarTvelos sapatriarqos mier jvris, sanTlis, xatis, wignis,<br />
kalendrisa <strong>da</strong> sxva saRvTismsaxuro sagnebis miwodeba, romlebic<br />
gamoiyeneba mxolod religiuri mizniT; saqarTvelos sapatriarqos<br />
<strong>da</strong>kveTiT taZrebisa <strong>da</strong> eklesiebis mSenebloba, restavracia <strong>da</strong><br />
moxatva, agreTve msoflio memkvidreobis saganZuris nusxaSi<br />
Setanili saqarTvelos istoriisa <strong>da</strong> kulturis Zeglebis <strong>da</strong>cvisa <strong>da</strong><br />
aRdgenis saxelmwifo programebiT gaTvaliswinebuli<br />
sarekonstruqcio, sarestavracio <strong>da</strong> sakonservacio samuSaoebi <strong>da</strong><br />
arqeologiuri gaTxrebi;<br />
95
saqonlis tranziti, reimporti <strong>da</strong> droebiT Semotana. saqarTvelos<br />
sabaJo teritoriaze saqonlis droebiT Semotanisas (gar<strong>da</strong><br />
saga<strong>da</strong>saxado kodeqsis 230-e muxlis pirveli nawilis „S“ qvepunqtiT<br />
gansazRvruli saqonlis, gemebis, sahaero safreni saSualebebis<br />
droebiT Semotanisa, saqarTvelos sabaJo kodeqsis 42-e muxlis me-4<br />
nawilis moTxovnebis Sesabamisad gansazRvruli saqonlis droebiT<br />
Semotanisa <strong>da</strong> saqarTvelos saerTaSoriso xelSekrulebebiT<br />
gaTvaliswinebuli valdebulebebis (baqo-Tbilisi-jeihanis <strong>da</strong> baqo-<br />
Tbilisi-erzrumis milsadenebis mSenebloba) Sesrulebis<br />
uzrunvelsayofad saqarTveloSi saqonlis droebiT Semotanisa),<br />
agreTve saqarTvelos sabaJo kodeqsis 42-e muxlis me-4 nawilis<br />
moTxovnebis Sesabamisad gansazRvruli im saqonlis droebiT<br />
Semotanisas, romelsac gaugrZel<strong>da</strong> saqarTvelos sabaJo<br />
teritoriaze droebiT yofnis va<strong>da</strong>, ga<strong>da</strong>ixdevineba dRg an sabaJo<br />
organos mier <strong>da</strong>itoveba sabanko garantia, xolo saqarTvelo<strong>da</strong>n<br />
aRniSnuli saqonlis gatanisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ubrundeba<br />
dRg-is ga<strong>da</strong>xdili Tanxa an uqmdeba sabanko garantia faqtobrivad<br />
gatanili saqonlis Rirebulebis mixedviT;<br />
reeqsportisaTvis gankuTvnili saqonlis importi. saqarTvelos<br />
sabaJo teritoriaze Semotanisas reeqsportisaTvis gankuTvnil<br />
saqonelze ga<strong>da</strong>ixdevineba dRg an sabaJo organos mier <strong>da</strong>itoveba<br />
sabanko garantia an Sesabamisi Rirebulebis Semotanili saqoneli<br />
garantiis saxiT, xolo saqarTvelo<strong>da</strong>n aRniSnuli saqonlis<br />
gatanisas uqmdeba sabanko garantia, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels sabaJo<br />
organos mier ubrundeba dRg-is ga<strong>da</strong>xdili Tanxa an garantiis saxiT<br />
<strong>da</strong>tovebuli saqoneli faqtobrivad gatanili saqonlis Rirebulebis<br />
mixedviT;<br />
saeqsporto produqciis <strong>da</strong>samzadeblad gankuTvnili nedleulisa <strong>da</strong><br />
naxevarfabrikatebis, agreTve tara-SesafuTi masalis importi<br />
faqtobrivad eqsportirebuli mza produqciis moculobis<br />
farglebSi. aRniSnuli nedleulis, naxevarfabrikatebisa <strong>da</strong> tara-<br />
SesafuTi masalis saqarTvelos teritoriaze Semotanisas xdeba dRgis<br />
ga<strong>da</strong>xdevineba an sabanko garantiis <strong>da</strong>toveba, xolo<br />
saqarTvelo<strong>da</strong>n mza produqciis gatanisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
sabaJo organos mier ubrundeba dRg-is ga<strong>da</strong>xdili Tanxa an uqmdeba<br />
sabanko garantia faqtobrivad eqsportirebuli mza produqciis<br />
moculobis mixedviT;<br />
saqarTvelos ararezidentebis mier <strong>da</strong>fuZnebuli im sanaosno<br />
(gemTmflobeli) sawarmoebis mier samuSaos Sesruleba an<br />
momsaxurebis gaweva, romlebic saqarTvelos teritoriaze ar ewevian<br />
samewarmeo saqmianobas <strong>da</strong> romelTa gemic (gemebic) <strong>da</strong>curavs<br />
saqarTvelos saxelmwifo almiT;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0102 10,<br />
0103 10 000, 0104 10 100, 0104 20 100, 0105 11, 0511 10 000, 0602 10, 2503 00,<br />
2803 00, 3101 00 000, 3103, 3104, 3105, 3808 10, 3808 20 (gar<strong>da</strong> 3808 20 100-<br />
isa), 3808 30 kodebiT gaTvaliswinebuli saqonlis importi, agreTve am<br />
kodebiT gaTvaliswinebuli saqonlis miwodeba;<br />
96
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0407 00,<br />
0602 90 100, 0713 31 100, 0713 32 100, 0713 33 100, 0713 39 100, 1001 90 910,<br />
1003 00 100, 1206 00 100, 1209 21 000, 1209 23, 1209 91, 2833 25 000, 3808 20<br />
100 kodebiT gaTvaliswinebuli saqonlis importi saqarTvelos<br />
finansTa saministrosa <strong>da</strong> saqarTvelos soflis meurneobis<br />
saministros mier <strong>da</strong>mtkicebuli yovelwliuri kvotebis mixedviT,<br />
agreTve am kodebiT gaTvaliswinebuli saqonlis miwodeba;<br />
saxelmwifo regulirebadi fasebiTa <strong>da</strong> tarifebiT saqalaqo <strong>da</strong><br />
Sigaraionul marSrutebze samgzavro transportiT (gar<strong>da</strong> taqsisa)<br />
momsaxureba;<br />
saganmanaTleblo <strong>da</strong>wesebulebaTa mier gaweuli ganaTlebis<br />
momsaxureba, samecniero <strong>da</strong> saganmanaTleblo saqmianobisaTvis<br />
gamoTvliTi teqnikis, xelsawyo-<strong>da</strong>nadgarebisa <strong>da</strong> qimiuri reaqtivebis<br />
importi;<br />
<strong>da</strong>krZalvasTan <strong>da</strong>kavSirebuli ritualuri (maT Soris,<br />
avtotransportiT) momsaxureba;<br />
samedicino momsaxureba, upatrono bavSvTa saxlebSi bavSvTa movlapatronobis,<br />
avadmyofTa, invalidTa an/<strong>da</strong> Rrmad moxucebulTa movlapatronobis<br />
momsaxureba an/<strong>da</strong> jan<strong>da</strong>cvis saxelmwifo programebiT<br />
gaTvaliswinebuli RonisZiebebi;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 4901,<br />
4902, 4903 00 000 <strong>da</strong> 4904 00 000 kodebSi miTiTebuli saqonlis<br />
(wignebis, Jurnal-gazeTebis) miwodeba, importi, realizaciis<br />
momsaxurebis, beWdvis momsaxurebis an/<strong>da</strong> Jurnal-gazeTebis mier<br />
sareklamo momsaxurebis gaweva. sagareo-ekonomikuri saqmianobis<br />
sasaqonlo nomenklaturis 4820 20 000 kodSi miTiTebuli saqonlis<br />
(rveulebis) miwodeba. sagareo-ekonomikuri saqmianobis sasaqonlo<br />
nomenklaturis 4801 00, 4802 52 200 an/<strong>da</strong> 4810 21 000 kodebSi<br />
aRniSnuli saqonlis importi;<br />
16 wlamde asakis fizikuri piris saxelovnebo <strong>da</strong> sasporto<br />
swavlebis momsaxureba, agreTve skolamdel <strong>da</strong>wesebulebebSi bavSvTa<br />
movla-patronobis momsaxureba;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 1211 10<br />
000, 1211 20 000, 1301 10 000, 1301 20 000, 1504 20, 1515 30, 1520 <strong>da</strong> 1702 11<br />
000 kodebSi miTiTebuli saqonlis, 28-e <strong>da</strong> 29-e jgufebSi<br />
warmodgenili samkurnalo (farmacevtuli) nedleulisa <strong>da</strong><br />
substanciebis, 30-e jgufiT gaTvaliswinebuli farmacevtuli<br />
produqciis (gar<strong>da</strong> saReWi rezinisa), maT Soris, vaqcinebis, 3912 12<br />
000, 3912 31 000, 7010 10 000, 7010 94 790 <strong>da</strong> 9602 00 000 (Jelatinis<br />
kafsulebi) kodebSi aRniSnuli saqonlis miwodeba an/<strong>da</strong> importi;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8419 20<br />
000, 9001 30 000, 9001 40, 9001 50, 9018-9022, 9025 11 910 <strong>da</strong> 940290000<br />
kodebSi aRniSnuli saqonlis, 8713 <strong>da</strong> 8714 20 000 kodebSi<br />
miTiTebuli invalidTa etlebis, iodirebuli marilis, rentgenis<br />
firebis, insulinis Spricebis (nemsebis), sadiagnostiko testsistemebis<br />
glukometrebis (romelTa test-sistemebi<br />
registrirebulia saqarTvelos Sromis, janmrTelobisa <strong>da</strong><br />
socialuri <strong>da</strong>cvis saministros mier) miwodeba an/<strong>da</strong> importi;<br />
97
im saqonlis importi an/<strong>da</strong> droebiT Semotana, romelic gankuTvnilia<br />
ucxoeTis diplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTa<br />
oficialuri sargeblobisaTvis, am warmomadgenlobaTa<br />
diplomatiuri <strong>da</strong> administraciul-teqnikuri personalis (maTTan<br />
mcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, im<br />
saxiT, ra saxiTac aseTi gaTavisufleba gaTvaliswinebulia<br />
Sesabamisi saerTaSoriso SeTanxmebebiT, romelTa monawilec aris<br />
saqarTvelo; ucxoeTSi saqarTvelos diplomatiur<br />
warmomadgenlobaTa qonebis importi; piradi moxmarebis sagnebisa <strong>da</strong><br />
sayofacxovrebo nivTebis importi <strong>da</strong> droebiT Semotana, romlebic<br />
gankuTvnilia navTobisa <strong>da</strong> gazis Zebna-Ziebisa <strong>da</strong> mopovebis<br />
samuSaoebSi <strong>da</strong>saqmebuli ucxo qveynis moqalaqeebis (maTTan mcxovreb<br />
ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis;<br />
sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli piris mier soflis<br />
meurneobis produqciis pirveladi miwodeba mis samrewvelo<br />
ga<strong>da</strong>muSavebamde (sasaqonlo kodis Secvlamde);<br />
Cvil bavSvTa kvebis produqtebis an/<strong>da</strong> bavSvTa higienis nawarmis<br />
miwodeba an/<strong>da</strong> importi, romlebic sabiTumo <strong>da</strong> sacalo wesiT<br />
miwodebisas markirebulia aseTad;<br />
diabeturi puris miwodeba an/<strong>da</strong> importi, romelic sabiTumo <strong>da</strong><br />
sacalo wesiT miwodebisas markirebulia aseTad;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8701 90<br />
110 – 8701 90 500 kodebSi aRniSnuli traqtorisaTvis gankuTvnili<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8706 00<br />
190, 8706 00 990, 8707 90 100, 8707 90 900, 8708 10 900, 8708 29 100, 8708 29<br />
900, 8708 31 100, 8708 31 910, 8708 31 990, 8708 39 100, 8708 39 900, 8708 40<br />
100, 8708 40 900, 8708 50 900, 8708 60 100, 8708 60 910, 8708 60 990, 8708 70<br />
100, 8708 80 100, 8708 80 900, 8708 91 100, 8708 91 900, 8708 92 100, 8708 92<br />
900, 8708 93 100, 8708 93 900, 8708 94 100, 8708 94 900, 8708 99 100, 8708 99<br />
300, 8708 99 500, 8708 99 920 <strong>da</strong> 8708 99 980 kodebSi aRniSnuli Sasis,<br />
Zaris, nawilebisa <strong>da</strong> mowyobilobebis, agreTve sagareo-ekonomikuri<br />
saqmianobis sasaqonlo nomenklaturis 8432 90 <strong>da</strong> 8433 90 000 kodebSi<br />
miTiTebuli saqonlis importi;<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8703<br />
kodSi aRniSnuli msubuqi avtomobilis importi an/<strong>da</strong> miwodeba.<br />
eleqtroenergetikuli seqtoris reabilitaciisaTvis saqarTvelos<br />
parlamentis mier ratificirebuli saqarTvelos saerTaSoriso<br />
xelSekrulebebiT ucxoeTis saxelmwifoebis an/<strong>da</strong> saerTaSoriso<br />
organizaciebis mier gacemuli SeRavaTiani kreditiT <strong>da</strong>finansebuli<br />
saqonls importi an/<strong>da</strong> samSeneblo-samontaJo, saremonto,<br />
sarestavracio, sacdel-sakonstruqtoro an/<strong>da</strong> geologiur-saZiebo<br />
momsaxurebis gaweva;<br />
eleqtroenergiis warmoebisaTvis (Tboeleqtro-sadgurebisaTvis)<br />
bunebrivi airis importi an/<strong>da</strong> miwodeba.<br />
‣ dRg-sgan gaTavisufleba erTiania saqarTvelos mTel<br />
teritoriaze <strong>da</strong> moqmedebs mxolod saqarTvelos farglebSi<br />
saqonlis/momsaxurebis miwodebis dros.<br />
98
nulovani ganakveTiT <strong>da</strong>begvra<br />
dRg-s nulovani ganakveTiT ibegreba:<br />
tvirTebis saerTaSoriso ga<strong>da</strong>zidvisa <strong>da</strong> mgzavrTa saerTaSoriso<br />
ga<strong>da</strong>yvanis momsaxurebis miwodeba <strong>da</strong> maTTan <strong>da</strong>kavSirebuli<br />
momsaxurebis miwodeba:<br />
saerTaSoriso ga<strong>da</strong>zidvebisas tvirTis, mgzavris an/<strong>da</strong><br />
satransporto saSualebis gagzavnasTan/miRebasTan <strong>da</strong>kavSirebiT<br />
aeroportebis, navsadgurebis, sarkinigzo <strong>da</strong> saavtomobilo<br />
vagzlebis mier gaweuli momsaxureba;<br />
saerTaSoriso ga<strong>da</strong>zidvebis aero- an sazRvao sanavigacio,<br />
sadispeCero an/<strong>da</strong> sainformacio momsaxureba;<br />
tvirTebis saerTaSoriso ga<strong>da</strong>zidvebis saeqspeditoro<br />
momsaxureba;<br />
<br />
saerTaSoriso ga<strong>da</strong>zidvebis tvirTisa <strong>da</strong> bargis dokumentaciis<br />
momzadebis, inspeqtirebis, <strong>da</strong>Tvalierebis, satransporto<br />
<strong>da</strong>muSavebis (maT Soris, <strong>da</strong>tvirTvisa <strong>da</strong> gadmotvirTvis)<br />
transportirebisaTvis SefuTvisa <strong>da</strong> Senaxvis momsaxureba;<br />
mgzavrTa saerTaSoriso ga<strong>da</strong>yvanis samgzavro bileTebis<br />
realizaciis momsaxureba (2005 wlis 1 ianvri<strong>da</strong>n 2006 wlis 1<br />
ivnisamde);<br />
aeroportebisa <strong>da</strong> navsadgurebis sabaJo kontrolis zonaSi<br />
mgzavrTa momsaxureba, romlis Rirebuleba Sedis saerTaSoriso<br />
ga<strong>da</strong>yvanis samgzavro bileTis fasSi;<br />
<br />
navsadgurebSi agentirebis momsaxureba.<br />
‣ zemoaRniSnul SemTxvevebSi dRg-s nulovani ganakveTis<br />
gamoyenebisTvis warsadgeni dokumentebis nusxas gansazRvravs<br />
finansTa ministri.<br />
saqonlis eqsporti;<br />
saqonlis/momsaxurebis miwodeba, romelic gankuTvnilia ucxoeTis<br />
diplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTa<br />
oficialuri sargeblobisaTvis, am warmomadgenlobaTa <strong>da</strong><br />
diplomatiuri misiis wevrebis (maTTan mcxovreb ojaxis wevrTa<br />
CaTvliT) piradi sargeblobisTvis;<br />
‣ Tu romelime ucxo qveyanaSi saqarTvelos diplomatiuri<br />
warmomadgenlobis mimarT gamoiyeneba gansxvavebuli <strong>da</strong>begvris<br />
reJimi, maSin am qveynis diplomatiuri warmomadgenlobisTvis<br />
miwodebul saqonelze/momsaxurebaze gamoiyeneba analogiuri<br />
<strong>da</strong>begvris reJimi. aseTi qveynebis CamonaTvali <strong>da</strong> <strong>da</strong>begvris wesi<br />
ganisazRvreba saqarTvelos mTavrobis <strong>da</strong>dgenilebiT.<br />
saqarTvelos erovnuli bankisaTvis oqros miwodeba;<br />
turoperatorebis mier saqarTvelos teritoriaze ucxoeli<br />
turistebis organizebuli Semoyvana <strong>da</strong> maTTvis turistuli<br />
momsaxurebis paketis miwodeba;<br />
99
ucxouri sawarmos, ucxouri organizaciis an/<strong>da</strong> sxva saxelmwifos<br />
<strong>da</strong>kveTiT, xelSekrulebis safuZvelze (garemontebuli ZiriTadi<br />
saSualebebis ukan <strong>da</strong>brunebis valdebulebiT) saqarTvelos<br />
teritoriaze ZiriTadi saSualebebis saremonto momsaxureba;<br />
2007 wlis 1 ianvramde eleqtroenergiis ga<strong>da</strong>cema, dispetCerizacia,<br />
warmoeba <strong>da</strong> miwodeba, gar<strong>da</strong> eleqtroenergiis momxmareblisTvis<br />
miwodebisa (maT Soris, sxva momxmareblebisaTvis Semdgomi miwodebis<br />
mizniT).<br />
saerTaSoriso saaviacio reisebis gansaxorcieleblad bortze<br />
miwodebuli saaviacio sawvavi, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmare saSualebebi;<br />
‣ saerTaSoriso saaviacio reisebisTvis gankuTvnili saaviacio<br />
sawvavis, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmare saSualebebis saqarTvelos<br />
teritoriaze importisas ga<strong>da</strong>ixdevineba dRg an sabaJo organos<br />
mier <strong>da</strong>itoveba sabanko garantia, xolo importiors ubrundeba<br />
dRg-is ga<strong>da</strong>xdili Tanxa an uqmdeba sabanko garantia bortze<br />
faqtobrivad miwodebuli am saqonlis moculobis mixedviT.<br />
saqonlis eqsportis mimarT dRg-is nulovani ganakveTis gamoyeneba<br />
<strong>da</strong>saSvebia mxolod im saangariSo periodisaTvis, rodesac ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdeli saga<strong>da</strong>saxado organoSi waradgens Semdeg dokumentebs:<br />
rezidentis mier ucxoel pirTan <strong>da</strong>debul xelSekrulebas, romelic<br />
iTvaliswinebs saqonlis eqsports;<br />
satvirTo-sabaJo deklaracias saqonlis eqsportis reJimSi gaSvebis<br />
Sesaxeb (ix. finansTa ministris brZaneba # 218).<br />
<strong>da</strong>sabegri operaciis dro<br />
<strong>da</strong>sabegri operaciis ganxorcielebis drod iTvleba:<br />
saqonlis/momsaxurebis miwodebis momenti;<br />
saqonlis miwodebisas, romelsac Tan axlavs ga<strong>da</strong>tvirTva –<br />
saqonlis ga<strong>da</strong>tvirTvis momenti.<br />
Tu saqonlis (eleqtro- an Tboenergiis, gazis an wylis) miwodeba xdeba<br />
regularulad an uwyvetad, saqonlis miwodeba Sesrulebulad iTvleba<br />
am operaciis nebismieri nawilisTvis yoveli saga<strong>da</strong>saxado angariSfaqturis<br />
gamoweris an ga<strong>da</strong>xdis momentSi, magram ara ugvianes<br />
saangariSo Tvis bolo samuSao dRisa.<br />
Tu momsaxurebis gaweva xdeba regularulad an uwyvetad, momsaxurebis<br />
gaweva Sesrulebulad iTvleba am operaciis nebismieri nawilisaTvis<br />
yoveli saga<strong>da</strong>saxado angariS-faqturis gamoweris an ga<strong>da</strong>xdis momentSi,<br />
magram ara ugvianes saangariSo Tvis bolo samuSao dRisa.<br />
‣ araekonomikuri saqmianobisTvis dRg-Ti SeZenili iseTi<br />
saqonlis/momsaxurebis gamoyenebisas, romlebze<strong>da</strong>c pirs<br />
100
CaTvlili aqvs dRg, <strong>da</strong>sabegri operaciis ganxorcielebis drod<br />
CaiTvleba saqonlis/momsaxurebis gamoyenebis <strong>da</strong>wyebis momenti.<br />
ga<strong>da</strong>mxdelis mier saqonlis/momsaxurebis miwodebisas Tavisi<br />
TanamSromlebisaTvis kompensaciiT an mis gareSe, <strong>da</strong>sabegri operaciis<br />
ganxorcielebis momentad iTvleba TanamSromelTaTvis<br />
saqonlis/momsaxurebis miwodebis dro.<br />
dRg-is ga<strong>da</strong>mxdelad registraciis gauqmebis ZalaSi Sesvlis dRisaTvis<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTan arsebul saqonlis naSTze <strong>da</strong>sabegri<br />
operaciis ganxorcielebis drod iTvleba registraciis gauqmebis<br />
ZalaSi Sesvlis dRis wina dRe.<br />
dRg-is ga<strong>da</strong>mxdelis mier qonebis ijariT ga<strong>da</strong>cemisas <strong>da</strong>sabegri<br />
operaciis ganxorcielebis drod iTvleba ijaris xelSekrulebiT<br />
gaTvaliswinebuli saijaro momsaxurebis Rirebulebis ga<strong>da</strong>xdis vadebi,<br />
magram ara ugvianes saangariSo Tvis bolo samuSao dRisa.<br />
importis dro<br />
saqonlis importi xorcieldeba maSin, rodesac saqoneli sabaJo<br />
kanonmdeblobis mixedviT ibegreba sabaJo ga<strong>da</strong>saxadiT, xolo Tu<br />
saqoneli gaTavisuflebulia sabaJo ga<strong>da</strong>saxadisgan, saqonlis importi<br />
xorcieldeba maSin, roca masze un<strong>da</strong> ga<strong>da</strong>xdiliyo sabaJo ga<strong>da</strong>saxadi, es<br />
saqoneli gaTavisuflebuli rom ar yofiliyo sabaJo ga<strong>da</strong>saxadisgan.<br />
saqonlis miwodebis adgili<br />
Tu saqonlis miwodeba moiTxovs transportirebas, maSin saqonlis<br />
miwodebis adgilad iTvleba saqonlis adgilsamyofeli transportirebis<br />
<strong>da</strong>wyebisas. sxva SemTxvevaSi saqonlis miwodebis adgilad iTvleba<br />
saqonlis ga<strong>da</strong>cemis adgili. eleqtro- an Tboenergiis, gazis an wylis<br />
miwodebis adgilad iTvleba saqonlis miRebis adgili. saqarTvelo<strong>da</strong>n<br />
eqsportis SemTxvevaSi am saqonlis miwodebis adgilad iTvleba<br />
saqarTvelo.<br />
momsaxurebis gawevis adgili<br />
momsaxurebis gawevis adgilad iTvleba:<br />
uZravi qonebis adgilmdebareoba, Tu momsaxureba <strong>da</strong>kavSirebulia<br />
uSualod am qonebasTan;<br />
momsaxurebis faqtobrivad ganxorcielebis adgili, Tu igi<br />
<strong>da</strong>kavSirebulia moZrav qonebasTan;<br />
momsaxurebis faqtobrivad gawevis adgili, Tu igi xorcieldeba<br />
kulturis, xelovnebis, ganaTlebis, turizmis, <strong>da</strong>svenebis, fizikuri<br />
kulturisa <strong>da</strong> sportis sferoSi;<br />
101
tvirTebis ga<strong>da</strong>tanis an mgzavrTa ga<strong>da</strong>yvanis adgilsamyofeli<br />
transportirebis <strong>da</strong>wyebisas, Tu momsaxureba <strong>da</strong>kavSirebulia am<br />
ga<strong>da</strong>zidvebTan.<br />
‣ saqarTvelos farglebs gareT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
mgzavrTa ga<strong>da</strong>yvanasa <strong>da</strong> tvirTebis ga<strong>da</strong>tanasTan <strong>da</strong>kavSirebuli<br />
momsaxureba iTvleba saqarTvelos teritoriaze<br />
ganxorcielebulad.<br />
momsaxurebis mimRebi piris mier am momsaxurebis ekonomikuri<br />
sargeblis miRebis adgili, Tu am momsaxurebis mimReb <strong>da</strong> gamwev<br />
pirTa adgilsamyofeli sxva<strong>da</strong>sxva saxelmwifoSia. am qvepunqtis<br />
debulebebi gamoiyeneba Semdegi momsaxurebis mimarT:<br />
patentebis, licenziebis, savaWro markebis, saavtoro uflebebis an<br />
sxva analogiuri aramaterialuri aqtivis sakuTrebaSi ga<strong>da</strong>cema an<br />
<strong>da</strong>Tmoba;<br />
sakonsultacio, iuridiuli, sabuRaltro, sainJineringo, agreTve<br />
informaciis <strong>da</strong>muSavebisa <strong>da</strong> sxva analogiuri momsaxureba;<br />
personaliT uzrunvelyofa;<br />
moZravi qonebis ijariT ga<strong>da</strong>cema (gar<strong>da</strong> satransporto<br />
saSualebebisa);<br />
xelSekrulebis ZiriTadi monawile piris (sawarmos an fizikuri<br />
piris) saxeliT moqmedi agentis mier am nawiliT gaTvaliswinebuli<br />
momsaxureba;<br />
im piris ekonomikuri saqmianobis ganxorcielebis adgili, romelic<br />
eweva momsaxurebas.<br />
‣ Tu momsaxurebis gawevis adgili zemoT aRweril ramdenime<br />
adgils emTxveva, maSin momsaxurebis gawevis adgili<br />
ganisazRvreba momsaxurebis aRmweri rigiT pirveli punqtis<br />
mixedviT.<br />
uku<strong>da</strong>begvra<br />
dRg-is ga<strong>da</strong>mxdelad araregistrirebuli ararezidenti piris mier<br />
saga<strong>da</strong>saxado agentisTvis saqarTvelos teritoriaze gaweul<br />
momsaxurebaze vrceldeba uku<strong>da</strong>begvra.<br />
‣ uku<strong>da</strong>begvris miznebisTvis saga<strong>da</strong>saxado agentad iTvleba<br />
nebismieri ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli rezidenti, romelsac aqvs<br />
saidentifikacio nomeri.<br />
‣ am dros saga<strong>da</strong>saxado agenti awarmoebs dRg-is <strong>da</strong>ricxvas<br />
ararezidentisaTvis gasacem Tanxaze.<br />
102
Tu saga<strong>da</strong>saxado agenti registrirebulia dRg-is ga<strong>da</strong>mxdelad, man<br />
<strong>da</strong>ricxuli dRg un<strong>da</strong> ga<strong>da</strong>ixados dRg-is Sesaxeb im Tvis deklaraciis<br />
wardgenis dros, romelSic mox<strong>da</strong> momsaxurebis gaweva. <strong>da</strong>ricxuli dRgis<br />
biujetSi ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli dokumenti iTvleba<br />
saga<strong>da</strong>saxado angariS-faqturad.<br />
Tu saga<strong>da</strong>saxado agenti ar aris registrirebuli dRg-is ga<strong>da</strong>mxdelad,<br />
man <strong>da</strong>ricxuli dRg un<strong>da</strong> ga<strong>da</strong>ixados saqarTvelos finansTa ministris<br />
mier <strong>da</strong>dgenili wesiT, momsaxurebis gawevis Tvis momdevno Tvis 15<br />
ricxvamde.<br />
saga<strong>da</strong>saxado agenti saga<strong>da</strong>saxado organoSi waradgens angariSgebas<br />
saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT.<br />
Sereuli operaciebi<br />
saqonlis/momsaxurebis miwodeba, romelic ZiriTadi<br />
saqonlis/momsaxurebis miwodebis mimarT <strong>da</strong>mxmare xasiaTisaa, iTvleba am<br />
saqonlis momsaxurebis nawilad. isTi momsaxurebis gaweva, romelic<br />
<strong>da</strong>mxmare xasiaTisaa saqonlis importis mimarT, iTvleba am saqonlis<br />
importis nawilad.<br />
‣ <strong>da</strong>sabegri <strong>da</strong> gaTavisuflebuli saqonlis/momsaxurebis erTad<br />
miwodeba ganixileba, rogorc <strong>da</strong>sabegri <strong>da</strong> gaTavisuflebuli<br />
saqonlis/momsaxurebis miwodebis cal-calke operaciebi.<br />
saqonlis/momsaxurebis miwodeba piris mier, romelic aris sxva piris<br />
agenti, ganixileba rogorc am sxva piris operaciebi, gar<strong>da</strong> agentis mier<br />
im pirisTvis gaweuli momsaxurebisa, romlis agenticaa. aRniSnuli ar<br />
exeba saqarTveloSi ararezidentis mier rezidenti agentis meSveobiT<br />
saqonlis miwodebas, roca ararezidenti ar aris registrirebuli dRg-s<br />
ga<strong>da</strong>mxdelad saqarTveloSi. am SemTxvevaSi dRg-iT <strong>da</strong>begvris mizniT<br />
miwodeba iTvleba agentis mier ganxorcielebulad.<br />
‣ <strong>da</strong>sabegri brunva aris saangariSo periodSi ganxorcielebuli<br />
<strong>da</strong>sabegri operaciebis Tanxis jami.<br />
‣ <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatani dRg-s Tanxa<br />
ganisazRvreba, rogorc sxvaoba <strong>da</strong>sabegr brunvaze <strong>da</strong>ricxuli<br />
dRg-is Tanxasa <strong>da</strong> CasaTvleli dRg-s Tanxebs Soris.<br />
dRg-s CasaTvleli Tanxa<br />
dRg-s CaTvlis ufleba aqvs dRg-is ga<strong>da</strong>mxdelad registrirebul pirs.<br />
CasaTvleli dRg-s Tanxa aris ga<strong>da</strong>saxadis Tanxa, romelic ga<strong>da</strong>xdilia<br />
an ga<strong>da</strong>saxdelia gamowerili saga<strong>da</strong>saxado angariS-faqturebis an/<strong>da</strong><br />
103
sabaJo deklaraciebis mixedviT <strong>da</strong>sabegr operaciebze an/<strong>da</strong> <strong>da</strong>sabegr<br />
importze, Tu saqoneli/momsaxureba gamoiyeneba an gamoyenebuli iqneba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikuri saqmianobisTvis.<br />
Tu dRg-is ga<strong>da</strong>mxdelis mier wardgenili saga<strong>da</strong>saxado angariSfaqturebis<br />
an/<strong>da</strong> sabaJo deklaraciebis mixedviT ga<strong>da</strong>xdili an/<strong>da</strong><br />
ga<strong>da</strong>saxdeli dRg nawilobriv gaTvaliswinebulia ga<strong>da</strong>mxdelis<br />
ekonomikuri saqmianobisTvis, nawilobriv ki – sxva miznebisTvis, dRg-s<br />
CasaTvleli Tanxa ganisazRvreba mxolod ekonomikuri saqmianobisaTvis<br />
gamoyenebuli an gamosayenebeli saqonlis/momsaxurebis Rirebulebis<br />
Sesabamisad. Tu SeuZlebelia aseTi gamijvna, dRg-s CaTvla iwarmoeba<br />
proporciulad.<br />
dRg-s CaTvla ar warmoebs:<br />
msubuq avtomobilebze, gar<strong>da</strong> im pirebis mier SeZenili msubuqi<br />
avtomobilebisa, romelTa ZiriTadi saqmianobaa msubuqi<br />
avtomobilebis yidva-gayidva, lizingiT gacema, gaqiraveba, aseve<br />
gar<strong>da</strong> im SemTxvevisa, Tu am piris Semosavlebi mxolod avtomobiliT<br />
momsaxurebazea <strong>da</strong>mokidebuli;<br />
saqvelmoqmedo an socialuri mizniT gasarTobi RonisZiebebisTvis an<br />
warmomadgenlobiTi xarjebisas ga<strong>da</strong>xdil dRg-s Tanxebze;<br />
im saqonelze/momsaxurebaze ga<strong>da</strong>xdil dRg-ze, romelic gamoiyeneba<br />
mxolod dRg-sgan gaTavisuflebuli saqonlis/momsaxurebis<br />
sawarmoeblad, miuxe<strong>da</strong>vad imisa, gaTvaliswinebulia Tu ara misi<br />
Semdgomi miwodeba;<br />
im saga<strong>da</strong>saxado angariS-faqturebiT, romlebic ar iZleva<br />
saqonlis/momsaxurebis gamyidvelis identificirebis saSualebas.<br />
‣ dRg-s CaTvla ar warmoebs im saga<strong>da</strong>saxado angariS-faqturebiT,<br />
romlebic ar aris warmodgenili myidvelis (CaTvlis mimRebis)<br />
mier dRg-s saangariSo periodis <strong>da</strong>mTavrebi<strong>da</strong>n ara ugvianes 45<br />
dRisa.<br />
Tu dRg-s ga<strong>da</strong>mxdels aqvs <strong>da</strong>sabegri <strong>da</strong> kodeqsis Tanaxmad dRg-sgan<br />
gaTavisuflebuli operaciebi, maSin dRg-s CasaTvleli Tanxa<br />
ganisazRvreba mxolod <strong>da</strong>sabegr operaciebSi gamoyenebuli<br />
saqonlis/momsaxurebis Rirebulebis Sesabamisad. Tu SeuZlebelia aseTi<br />
gamijvna, dRg-s CasaTvleli Tanxa ganisazRvreba saerTo brunvis TanxaSi<br />
<strong>da</strong>sabegri brunvis xvedriTi wonis mixedviT, romelic gamoiangariSeba<br />
saangariSo Tvis saerTo brunvaSi <strong>da</strong>sabegri brunvis xvedriTi wonis<br />
safuZvelze. aseT SemTxvevaSi xvedriTi wonis mixedviT gansazRvruli<br />
dRg-s CasaTvleli Tanxis <strong>da</strong>zusteba warmoebs mimdinare saga<strong>da</strong>saxado<br />
wlis dekembris Tvis deklaraciaSi wliuri <strong>da</strong>sabegri <strong>da</strong><br />
gaTavisuflebuli brunvebis xvedriTi wonis mixedviT.<br />
‣ dRg-s ga<strong>da</strong>mxdelad registrirebuli piri valdebulia<br />
saqonlis/momsaxurebis mimRebis moTxovnisas, <strong>da</strong>sabegri<br />
operaciis ganxorcielebi<strong>da</strong>n ara ugvianes meore dRisa,<br />
104
gamoweros saga<strong>da</strong>saxado angariS-faqtura <strong>da</strong> warudginos igi<br />
mimRebs, miuxe<strong>da</strong>vad imisa, aris Tu ara es ukanaskneli<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.<br />
saga<strong>da</strong>saxado angariS-faqtura aris saqarTvelos finansTa ministris<br />
mier <strong>da</strong>dgenili formis mkacri aRricxvis dokumenti, romliTac<br />
<strong>da</strong>sturdeba dRg-Ti <strong>da</strong>sabegri operaciis ganxorcielebis faqti (ix.<br />
finansTa ministris brZaneba # 84).<br />
‣ <strong>da</strong>uSvebelia saqonlis/momsaxurebis mimwodeblis mier,<br />
arasworad Sevsebuli saga<strong>da</strong>saxado angariS-faqturis wardgena,<br />
romelic Sesabamisi Tvis dRg-s deklaraciasTan erTad<br />
waredgineba saga<strong>da</strong>saxado organos misi gauqmebis mizniT.<br />
saqarTvelos finansTa ministrs ufleba aqvs calkeul<br />
saqonelze/momsaxurebaze, agreTve calkeuli kategoriis<br />
myidvelebisTvis, SemoiRos gansxvavebuli formis specialuri<br />
saga<strong>da</strong>saxado angariS-faqtura <strong>da</strong> gansazRvros misi gacemis, aRricxvisa<br />
<strong>da</strong> gamoyenebis wesi.<br />
dRg-is im ga<strong>da</strong>mxdelebisTvis, romlebic TavianT saqmianobasTan<br />
<strong>da</strong>kavSirebuli yvela sameurneo operaciis buRaltrul aRricxvas<br />
axdenen kompiuteruli sistemebisa <strong>da</strong> programebis gamoyenebiT <strong>da</strong><br />
romelTa mier momsaxurebis gaweva an eleqtro- <strong>da</strong> Tboenergiis, gazisa<br />
<strong>da</strong> wylis miwodeba xdeba regularulad an uwyvetad, momxmarebelTa<br />
farTo wrisTvis, SesaZlebelia SemoRebul iqnes kompiuteruli wesiT<br />
amobeWdili saga<strong>da</strong>saxado angariS-faqtura, romelic myidvels<br />
waredgineba saangariSo periodSi ganxorcielebuli miwodebebis<br />
mixedviT <strong>da</strong> romlis numeraciisa <strong>da</strong> CaTvlebSi gamoyenebis wess<br />
gansazRvravs saqarTvelos finansTa ministri.<br />
dRg-s ga<strong>da</strong>mxdeli valdebulia:<br />
registraciis adgilis mixedviT saga<strong>da</strong>saxado organoSi waradginos<br />
dRg-s deklaracia yovel saangariSo periodze ara ugvianes am<br />
periodis momdevno Tvis 15 ricxvisa (ix. finansTa ministris brZaneba<br />
# 57).<br />
yovel saangariSo periodze deklaraciis warsadgenad <strong>da</strong>dgenil<br />
va<strong>da</strong>Si ga<strong>da</strong>ixados dRg.<br />
‣ zemoT aRniSnuli valdebulebebi ar vrceldeba im pirze,<br />
romelic ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvleba mxolod saqonlis<br />
importisas an/<strong>da</strong> uku<strong>da</strong>begvrisas.<br />
‣ <strong>da</strong>sabegr importze dRg-s <strong>da</strong>ricxvasa <strong>da</strong> ga<strong>da</strong>xdevinebas<br />
awarmoeben sabaJo organoebi.<br />
saangariSo periodSi, dRg-s ga<strong>da</strong>mxdelis mier ganxorcielebuli<br />
saqonlis eqsportisas an/<strong>da</strong> amortizacias <strong>da</strong>qvemdebarebuli ZiriTadi<br />
105
saSualebebis SeZenisas an/<strong>da</strong> importisas, agreTve ZiriTadi saSualebebis<br />
warmoebisTvis SeZenil saqonelze CasaTvleli dRg-s Tanxis ga<strong>da</strong>meteba<br />
<strong>da</strong>ricxul dRg-s Tanxaze ubrundeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
saga<strong>da</strong>saxado organoSi gancxadebis wardgeni<strong>da</strong>n 1 Tvis ganmavlobaSi.<br />
‣ dRg-s sxva ga<strong>da</strong>mxdelebs CasaTvleli Tanxis ga<strong>da</strong>meteba<br />
saangariSo periodSi <strong>da</strong>ricxul dRg-s Tanxaze CaeTvlebaT dRg-s<br />
momavali periodebis ga<strong>da</strong>saxdelebSi an ubrundebaT 6 Tvis<br />
Semdeg.<br />
saga<strong>da</strong>saxado organos mier dRg-s ga<strong>da</strong>mxdelisTvis Tanxis SecdomiT<br />
<strong>da</strong>brunebis SemTxvevaSi saga<strong>da</strong>saxado organos SeuZlia moiTxovos am<br />
Tanxis <strong>da</strong>bruneba dRg-s ga<strong>da</strong>xdevinebis wesiT.<br />
‣ Tu saga<strong>da</strong>saxado SemowmebiT <strong>da</strong>dgin<strong>da</strong>, rom ganxorciel<strong>da</strong><br />
usaqonlo operaciebi an fiqtiuri garigebebi, maSin am angariSfaqturebis<br />
mixedviT myidvelisTvis dRg-s CaTvla uqmdeba.<br />
aRniSnuli debuleba vrceldeba grantiT SeZenil<br />
saqonelze/momsaxurebazec.<br />
grantis mimReb pirs 7 , romelic yidulobs grantis xelSekrulebis<br />
pirobebiT gaTvaliswinebul saqonels an/<strong>da</strong> amave sawyisebze iRebs<br />
momsaxurebas, ufleba aqvs CaiTvalos an <strong>da</strong>ibrunos am<br />
saqonlisTvis/momsaxurebisTvis ga<strong>da</strong>xdili dRg 1 Tvis va<strong>da</strong>Si<br />
saga<strong>da</strong>saxado organoSi angariS-faqturis an uku<strong>da</strong>begvrisas ga<strong>da</strong>xdili<br />
dRg-s ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis wardgenis safuZvelze.<br />
‣ dRg-is CaTvla an <strong>da</strong>bruneba xdeba mxolod im SemTxvevaSi, Tu<br />
gancxadeba saga<strong>da</strong>saxado organos waredgineba <strong>da</strong>sabegri<br />
operaciis ganxorcielebi<strong>da</strong>n 3 TveSi.<br />
7 „grantebis Sesaxeb“ saqarTvelos kanonis me-4 muxlis Sesabamisad grantis<br />
mimRebi SeiZleba iyos: saqarTvelos saxelmwifo saqarTvelos prezidentis mier<br />
uflebamosili organos (organizaciis) saxiT; saqarTvelos saxelmwifo<br />
xelisuflebisa <strong>da</strong> adgilobrivi TviTmmarTvelobis organo; saqarTvelos<br />
rezidenti an ararezidenti arasamewarmeo iuridiuli piri, misi warmomadgenloba,<br />
filiali, ganyofileba; saqarTvelos moqalaqe.<br />
106
aqcizi<br />
aqcizis ga<strong>da</strong>mxdelia piri, romelic:<br />
awarmoebs aqcizur saqonels saqarTveloSi _ Tavis mier warmoebul<br />
saqonelze;<br />
axorcielebs aqcizuri saqonlis imports saqarTveloSi _ Tavis mier<br />
ganxorcielebul importze;<br />
axorcielebs aqcizuri saqonlis eqsports _ Tavis mier<br />
ganxorcielebul eqsportze;<br />
axorcielebs bunebrivi airovani kondensatis Aan/<strong>da</strong> bunebrivi airis<br />
miwodebas avtosatransporto saSualebebisaTvis _ aseT miwodebaze.<br />
‣ <strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebul saqonelze<br />
aqcizis ga<strong>da</strong>mxdelad iTvleba saqonlis mwarmoebeli<br />
(ga<strong>da</strong>mamuSavebeli).<br />
aqciziT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri operacia <strong>da</strong> saqarTveloSi<br />
aqcizuri saqonlis importi. aqciziT <strong>da</strong>sabegri operaciebia:<br />
mwarmoeblis mier saqarTveloSi warmoebuli aqcizuri saqonlis<br />
miwodeba an/<strong>da</strong> sawyobi<strong>da</strong>n sarealizaciod gatana;<br />
mwarmoeblis mier <strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebuli<br />
aqcizuri saqonlis ga<strong>da</strong>cema <strong>da</strong>mkveTisaTvis;<br />
sakuTari warmoebis aqcizuri saqonlis gamoyeneba araaqcizuri<br />
saqonlis warmoebisaTvis;<br />
aqcizuri saqonlis eqsporti;<br />
bunebrivi airovani kondensatis an/<strong>da</strong> bunebrivi airis miwodeba<br />
avtosatransporto saSualebebisTvis.<br />
<strong>da</strong>sabegri operaciisa <strong>da</strong> importis moculoba (Tanxa) ganisazRvreba:<br />
saqarTveloSi warmoebuli saqonlisTvis (gar<strong>da</strong> Savi an/<strong>da</strong> feradi<br />
liTonebis jarTis, alkoholuri sasmelebis, navTobproduqtebis,<br />
Tambaqos nawarmis msubuqi avtomobilebisa <strong>da</strong> bunebrivi airovani<br />
kondensatis an/<strong>da</strong> bunebrivi airis) – im Tanxis (aqcizisa <strong>da</strong> dRg-s<br />
gareSe) mixedviT, romelic un<strong>da</strong> mieRo an miiRo ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelma <strong>da</strong>mkveTisgan an sxva pirisgan, magram aranakleb<br />
saqonlis sabiTumo sabazro fasisa (aqcizisa <strong>da</strong> dRg-is gareSe).<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier sacalo sabazro fasiT gayiduli<br />
saqonlis mimarT <strong>da</strong>sabegri operaciis Tanxa ganisazRvreba sabiTumo<br />
sabazro fasis (dRg-sa <strong>da</strong> aqcizis gareSe) mixedviT;<br />
saqarTveloSi saqonlis importisas (gar<strong>da</strong> alkoholuri sasmelebis,<br />
navTobproduqtebis, Tambaqos nawarmis msubuqi avtomobilebisa <strong>da</strong><br />
bunebrivi airovani kondensatis an/<strong>da</strong> bunebrivi airis) – sabaJo<br />
kanonmdeblobiT gansazRvruli saqonlis sabaJo Rirebulebisa <strong>da</strong><br />
saqarTveloSi saqonlis importisas ga<strong>da</strong>saxdeli mosakreblebisa <strong>da</strong><br />
ga<strong>da</strong>saxadebis Tanxis (aqcizisa <strong>da</strong> dRg-is gareSe) jamiT;<br />
Savi an/<strong>da</strong> feradi liTonebis jarTisTvis – jarTis woniT;<br />
alkoholuri sasmelebisTvis –sasmelis moculobiT;<br />
107
Tambaqos nawarmisTvis – nawarmis raodenobiT;<br />
navTobproduqtebisTvis – produqtis woniT;<br />
msubuqi avtomobilebisTvis – Zravis moculobiT;<br />
bunebrivi airovani kondensatisTvis an/<strong>da</strong> bunebrivi airisTvis.<br />
<strong>da</strong>sabegri operaciisa <strong>da</strong> <strong>da</strong>sabegri importis drod iTvleba:<br />
saqarTveloSi warmoebuli aqcizuri saqonlis miwodebisas an/<strong>da</strong><br />
sawyobi<strong>da</strong>n sarealizaciod gatanisas _ moqmedebis ganxorcielebis<br />
momenti;<br />
<strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebuli aqcizuri saqonlis<br />
ga<strong>da</strong>cemisas <strong>da</strong>mkveTisTvis _ ga<strong>da</strong>cemis momenti;<br />
aqcizuri saqonlis importisas _ importis ganxorcielebis dro;<br />
araaqcizuri saqonlis warmoebisaTvis sakuTari warmoebis aqcizuri<br />
saqonlis gamoyenebisas _ saqonlis gamoyenebis <strong>da</strong>wyebis dro;<br />
aqcizuri saqonlis eqsportisas _ eqsportis ganxorcielebis dro;<br />
avtosatransporto saSualebebisTvis bunebrivi airovani kondensatis<br />
an/<strong>da</strong> bunebrivi airis miwodebisas _ saqonlis miwodebis momenti.<br />
aqcizuri saqoneli ibegreba Semdegi ganakveTebiT (ix. cxrili # 11):<br />
N saqonlis <strong>da</strong>saxeleba saqonlis<br />
nomenklaturis<br />
kodi<br />
zomis<br />
erTeuli<br />
aqcizis<br />
ganakveTi<br />
1 2 3 4 5<br />
1<br />
cqriala <strong>da</strong> SuSxuna<br />
Rvinoebi (maT Soris, Sampanuri)<br />
2204 10<br />
2204 21 100<br />
2204 29 100<br />
1 litri 0,70 lari<br />
2<br />
3<br />
4<br />
5<br />
Semagrebuli Rvinoebi:<br />
Camosxmuli<br />
Camosasxmeli<br />
vermuti <strong>da</strong> sxva naturaluri<br />
Rvinoebi,<br />
romlebsac<br />
<strong>da</strong>matebuli aqvT mcenareuli an<br />
aromatuli eqstraqtebi<br />
yurZnis naturaluri Rvinoebi,<br />
romlebic ar Sedis am<br />
cxrilis pirvel <strong>da</strong> me-2<br />
nawilebSi:<br />
Camosxmuli<br />
Camosasxmeli<br />
sxva <strong>da</strong>duRebuli sasmelebi<br />
(vaSlis sidri, peri, Taflis<br />
sasmeli);<br />
<strong>da</strong>duRebuli<br />
sasmelebis narevi <strong>da</strong><br />
<strong>da</strong>duRebuli sasmelebisa <strong>da</strong><br />
ualkoholo sasmelebis narevi,<br />
romlebic am cxrilSi sxva<br />
adgilas ar aris<br />
<strong>da</strong>saxelebuli<br />
2204 21 870<br />
2204 21 990<br />
2204 29 870<br />
2204 29 990<br />
1 litri<br />
1,20 lari<br />
0,70 lari<br />
2205 1 litri 2,50 lari<br />
2204 1 litri<br />
0,40 lari<br />
0,10 lari<br />
2206 00 1 litri 2,50 lari<br />
108
N saqonlis <strong>da</strong>saxeleba saqonlis<br />
nomenklaturis<br />
kodi<br />
zomis<br />
erTeuli<br />
aqcizis<br />
ganakveTi<br />
1 2 3 4 5<br />
6 eTilis spirti 2207 1 litri 1,30 lari<br />
7 spirtiani sasmelebi, romlebic<br />
miRebulia yurZnis Rvinis an 2208 20 1 litri 2,30 lari<br />
WaWis distilaciiT<br />
8 viski 2208 30 1 litri 2,50 lari<br />
9 romi <strong>da</strong> tafia 2208 40 1 litri 2,50 lari<br />
10 jini <strong>da</strong> Rviis nayeni 2208 50 1 litri 2,50 lari<br />
11 arayi 2208 60 1 litri 1,50 lari<br />
12 liqiori <strong>da</strong> tkbili nayeni 2208 70 1 litri 2,30 lari<br />
13 sxva spirtiani sasmelebi 2208 90 1 litri 2,50 lari<br />
14 ludi 2203 00 1 litri 0,20 lari<br />
15<br />
a) Tambaqos nawarmis (Tambaqos<br />
nedleulis gar<strong>da</strong>) importi:<br />
- sigara <strong>da</strong> sigarebi<br />
ga<strong>da</strong>Wrili boloebiT,<br />
romlebic Seicavs Tambaqos<br />
- sigarela (wvrili sigarebi),<br />
romlebic Seicavs Tambaqos<br />
- filtriani sigareti<br />
2402 10<br />
2402 10<br />
2402 20<br />
1 Reri<br />
20 Reri<br />
20 Reri<br />
0,90 lari<br />
1,00 lari<br />
0,60 lari<br />
- yvela <strong>da</strong>narCeni ufiltro<br />
sigareti <strong>da</strong> papirosi<br />
- samrewvelo <strong>da</strong>mzadebis sxva<br />
Tambaqo <strong>da</strong> Tambaqos<br />
samrewvelo<br />
Semcvlelebi, Tambaqo<br />
"homogenizebuli" an<br />
"aRdgenili",<br />
Tambaqos eqstratebi <strong>da</strong><br />
esenciebi;<br />
2402 20<br />
2403 (gar<strong>da</strong> 2403<br />
10 900, 2403 99<br />
900)<br />
20 Reri<br />
1 kg<br />
0,15 lari<br />
20 lari<br />
b. adgilobrivi warmoebis<br />
Tambaqos nawarmi (Tambaqos<br />
nedleulis gar<strong>da</strong>):<br />
- sigara, sigarebi ga<strong>da</strong>Wrili<br />
boloebiT, romlebic Seicaven<br />
Tambaqos<br />
- sigarela (wvrili sigarebi)<br />
romlebic Seicaven Tambaqos<br />
- filtriani sigareti<br />
- yvela <strong>da</strong>narCeni ufiltro<br />
sigareti <strong>da</strong> papirosi<br />
- samrewvelo <strong>da</strong>mzadebis sxva<br />
Tambaqo <strong>da</strong> Tambaqos<br />
samrewvelo Semcvlelebi,<br />
Tambaqo „homogenizebuli“ an<br />
„aRdgenili“, Tambaqos<br />
eqstratebi <strong>da</strong> esenciebi<br />
2402 10<br />
2402 10<br />
2402 20<br />
2402 20<br />
2403 (gar<strong>da</strong> 2403<br />
10 900, 2403 99<br />
900)<br />
1 Reri<br />
20 Reri<br />
20 Reri<br />
20 Reri<br />
1 kg<br />
0,70 lari<br />
0,80 lari<br />
0,40 lari<br />
0,10 lari<br />
20 lari<br />
109
N saqonlis <strong>da</strong>saxeleba saqonlis<br />
nomenklaturis<br />
kodi<br />
zomis<br />
erTeuli<br />
aqcizis<br />
ganakveTi<br />
1 2 3 4 5<br />
msubuqi<br />
avtomobilebi<br />
16 (<strong>da</strong>sabegri<br />
operaciis 8703 Zravis<br />
ganxorcielebis welsa <strong>da</strong><br />
moculob<br />
msubuqi<br />
avtomobilis<br />
is 1 sm3<br />
gamoSvebis wels Soris<br />
sxvaobis mixedviT, xolo<br />
importis SemTxvevaSi – sabaJo<br />
deklaraciis registraciis<br />
welsa <strong>da</strong> msubuqi avtomobilis<br />
gamoSvebis wels Soris<br />
sxvaobis mixedviT):<br />
a) 1 wlamde<br />
b) 1 wlis<br />
g) 2 wlis<br />
d) 3 wlis<br />
e) 4 wlis<br />
v) 5 wlis<br />
z) 6 wlis<br />
T) 7 wlis<br />
i) 8 wlis<br />
k) 9 wlis<br />
l) 10 wlis<br />
m) 11 wlis<br />
n) 12 wlis<br />
o) 13 wlis<br />
p)14 wlis<br />
J) 14 welze meti<br />
1,5 lari<br />
1,5 lari<br />
1,4 lari<br />
1,3 lari<br />
1,2 lari<br />
1,0 lari<br />
0,7 lari<br />
0,5 lari<br />
0,5 lari<br />
0,5 lari<br />
0,5 lari<br />
0,5 lari<br />
0,5 lari<br />
0,6 lari<br />
0,7 lari<br />
0,8 lari<br />
17<br />
18<br />
19<br />
bunebrivi airovani kondensati<br />
<strong>da</strong> bunebrivi airi,<br />
gar<strong>da</strong> milsadenisa<br />
navTobis distilatebi:<br />
msubuqi<br />
saSualo<br />
mZime<br />
zeTebi <strong>da</strong> qvanaxSiris<br />
fisebisagan<br />
maRal<br />
temperaturaze gamoxdili sxva<br />
produqtebi, romlebSic<br />
aromatuli Semadgeneli<br />
nawilebis masa aRemateba<br />
araaromatulebis masas (gar<strong>da</strong><br />
am kodebSi aRniSnuli<br />
naftalinisa <strong>da</strong> kreozotuli<br />
zeTebisa, romlebic gamoiyeneba<br />
xis Spalebis (sasaqonlo kodi<br />
4406 10) gasaJRenTad <strong>da</strong><br />
naxSirbadis (sasaqonlo<br />
jgufis kodi 2803) misaRebad<br />
2709 00 100<br />
2711 11 000<br />
2711 21 000<br />
2710 00 110- 2710<br />
00 390;<br />
2710 00 410-<br />
2710 00 590;<br />
2710 00 610-<br />
2710 00 690<br />
2707 (gar<strong>da</strong><br />
2707 10 100 -<br />
2707 60 000;<br />
2707 91 000;<br />
2707 99 910)<br />
1000m3<br />
1 tona<br />
1 tona<br />
1 tona<br />
80 lari<br />
250 lari<br />
220 lari<br />
150 lari<br />
1 tona 350 lari<br />
110
N saqonlis <strong>da</strong>saxeleba saqonlis<br />
nomenklaturis<br />
kodi<br />
zomis<br />
erTeuli<br />
aqcizis<br />
ganakveTi<br />
1 2 3 4 5<br />
navTobis airebi <strong>da</strong> airisebri 2711 12<br />
1 tona 120 lari<br />
20 naxSirwyalbadebi<br />
2711 13<br />
2711 14 000<br />
2711 19 000<br />
bitumovani mineralebisagan<br />
21 miRe- buli navTobi <strong>da</strong> navTobproduqtebi,<br />
nedli navTobis 2710 00 (gar<strong>da</strong><br />
gar<strong>da</strong>;<br />
produqtebi, sxva adgilas<br />
2710 00 110-<br />
2710 00 690 <strong>da</strong> 1 tona<br />
<strong>da</strong>usa- xelebeli, bitumovani 2710 00 710-<br />
400 lari<br />
minerale- bisagan miRebuli 2710 00 780)<br />
navTobis an navTobproduqtebis<br />
70 mas.% an meti SemcvelobiT,<br />
amasTan, es produqtebi<br />
warmoadgenen Ziri- Tad<br />
Semadgenlebs (gar<strong>da</strong> am<br />
kodebSi aRniSnuli navTobis<br />
msubuqi, saSualo <strong>da</strong> mZime<br />
distilatebisa <strong>da</strong> mazuTisa)<br />
pirolizis Txevadi produqti 3911 90 100<br />
22<br />
3911 90 900 1 tona 400 lari<br />
23<br />
24<br />
25<br />
misarTi, gamxsneli,<br />
antidetonatori<br />
aramineraluri zeTebi<br />
2707 10 100-<br />
2707 60 000<br />
(gar<strong>da</strong><br />
2707 40 000);<br />
2712 20 000;<br />
2902 11 100-<br />
2902 30 900;<br />
2905 11 000-<br />
2905 16 900;<br />
3811 11 100-<br />
3811 90 000;<br />
3814 00 100;<br />
3814 00 900;<br />
3403 11 000<br />
3403 19 100<br />
3403 19 910<br />
3403 19 990<br />
3403 91 000<br />
3403 99 100<br />
3403 99 900<br />
1 tona 400 lari<br />
1 tona 400 lari<br />
Savi an/<strong>da</strong> feradi liTonebis<br />
jarTis eqsporti 1 tona 25 lari<br />
cxrili # 11<br />
‣ saqonlis importisas an/<strong>da</strong> Savi an/<strong>da</strong> feradi liTonebis<br />
eqsportisas aqcizis ga<strong>da</strong>xdevinebas axorcieleben sabaJo<br />
111
organoebi sabaJo ga<strong>da</strong>saxadisaTvis miRebuli procedurebis<br />
Sesabamisad.<br />
‣ aqcizuri saqonlis eqsporti ibegreba nulovani ganakveTiT,<br />
gar<strong>da</strong> Savi an/<strong>da</strong> feradi liTonebis eqsportisa.<br />
nulovani ganakveTis gamoyeneba <strong>da</strong>saSvebia mxolod im saangariSo<br />
periodisTvis, romlisTvisac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saga<strong>da</strong>saxado<br />
organoSi waradgens Semdeg dokumentebs:<br />
saga<strong>da</strong>saxado angariS-faqturas <strong>da</strong> saga<strong>da</strong>saxado angariS-faqturaSi<br />
aRniSnuli aqcizis Tanxis momwodeblisaTvis ga<strong>da</strong>xdis<br />
<strong>da</strong>ma<strong>da</strong>sturebel dokuments;<br />
rezidentis mier ucxoel pirTan <strong>da</strong>debul xelSekrulebas, romelic<br />
iTvaliswinebs saqonlis eqsports;<br />
satvirTo-sabaJo deklaracias saqonlis eqsportis reJimSi gaSvebis<br />
Sesaxeb.<br />
pirs, romelic axorcielebs <strong>da</strong>sabegr operacias (maT Soris aqcizuri<br />
saqonlis eqsports), ufleba aqvs miiRos saga<strong>da</strong>saxado CaTvla<br />
miwodebuli (maT Soris ga<strong>da</strong>cemuli, sawyobi<strong>da</strong>n sarealizaciod<br />
gatanili, eqsportirebuli) aqcizuri saqonlis sawarmoeblad<br />
gamoyenebul sxva aqcizur saqonelze (nedleulze) ga<strong>da</strong>xdili an<br />
ga<strong>da</strong>saxdeli odenobiT, an <strong>da</strong>ibrunos aqcizi. CaTvlis an <strong>da</strong>brunebis<br />
analogiuri wesi gamoiyeneba aqcizuri saqonlis sawarmoeblad<br />
mwarmoeblis mier importirebul sxva aqcizur saqonelze (nedleulze).<br />
neba<strong>da</strong>rTulia ga<strong>da</strong>xdili aqcizis CaTvla an <strong>da</strong>bruneba im aqcizur<br />
saqonelze, romelic gamoiyeneba:<br />
nimuSebis saxiT analizis Catarebis an warmoebis procesSi<br />
aucilebeli SemowmebisTvis;<br />
mecnieruli kvlevisTvis;<br />
saavadmyofoebsa <strong>da</strong> afTiaqebSi samedicino miznebisTvis.<br />
aqcizis CaTvla an <strong>da</strong>bruneba xorcieldeba mwarmoeblis mier angariSfaqturis<br />
an/<strong>da</strong> sabaJo deklaraciis wardgenis SemTxvevaSi, rac<br />
a<strong>da</strong>sturebs myidvelis mier aqcizis ga<strong>da</strong>x<strong>da</strong>s saqonlis (nedleulis)<br />
mwarmoeblisTvis an/<strong>da</strong> aqcizuri saqonlis (nedleulis) importisas.<br />
Tu aqcizuri saqonli<strong>da</strong>n (nedleuli<strong>da</strong>n) erTdroulad iwarmoeba sxva<br />
aqcizuri <strong>da</strong> araaqcizuri saqoneli, CaTvla ganxorcieldeba warmoebuli<br />
aqcizuri saqonlis raodenobis proporciulad, magram ara umetes aseT<br />
aqcizur saqonelze gamoangariSebuli aqcizisa.<br />
‣ aqcizi ga<strong>da</strong>x<strong>da</strong>s eqvemdebareba <strong>da</strong>sabegri operaciis<br />
ganxorcielebis Tvis momdevno Tvis 15 ricxvisTvis.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels romelime periodisTvis aqvs aqcizis<br />
va<strong>da</strong>ga<strong>da</strong>cilebuli <strong>da</strong>valianeba, maSin am <strong>da</strong>valianebis warmoqmnis<br />
112
momenti<strong>da</strong>n misi <strong>da</strong>farvis momentamde mas ekrZaleba saqonlis miwodeba<br />
(sawyobi<strong>da</strong>n gatana) masze aqcizis ga<strong>da</strong>uxdelad.<br />
‣ am SemTxvevaSi <strong>da</strong>sabegri operaciis ganxorcielebisas aqcizi<br />
ga<strong>da</strong>ixdeba operaciis ganxorcielebis momentSi.<br />
saqarTvelos teritoriaze aqcizuri markebiT markirebas<br />
<strong>da</strong>qvemdebarebuli nawarmis mwarmoeblebi <strong>da</strong> importiorebi<br />
(deklarantebi) aqcizuri markis SeZenisas ixdian aqcizs <strong>da</strong> markebis<br />
nominalur Rirebulebas sruli odenobiT. nominalis Rirebuleba<br />
ganisazRvreba saqarTvelos finansTa ministris brZanebiT (ix finansTa<br />
ministris brZaneba # 171).<br />
aqcizisgan gaTavisufleba<br />
aqcizisgan gaTavisuflebulia:<br />
fizikuri piris mier sakuTari moxmarebisTvis warmoebuli<br />
alkoholuri sasmelebi;<br />
fizikuri piris mier 2 litri alkoholuri sasmelisa <strong>da</strong> 200 Reri<br />
sigaretis importi;<br />
saqarTveloSi avtosatransporto saSualebiT Semomsvleli piris<br />
avtosatransporto saSualebis im stan<strong>da</strong>rtul avzSi arsebuli<br />
sawvavi, romelic Zravis kvebis sistemasTan konstruqciulad <strong>da</strong><br />
teqnologiurad aris <strong>da</strong>kavSirebuli;<br />
aqcizuri saqonlis tranziti <strong>da</strong> droebiT Semotana saqarTvelos<br />
sabaJo teritoriaze. saqarTvelos sabaJo teritoriaze aqcizuri<br />
saqonlis droebiT Semotanisas (gar<strong>da</strong> saqarTvelos sabaJo kodeqsis<br />
42-e muxlis me-4 nawilis moTxovnebis Sesabamisad gansazRvruli<br />
aqcizuri saqonlis droebiT Semotanisa, agreTve im msubuqi<br />
avtomobilebis droebiT Semotanisa, romlebic gankuTvnilia<br />
ucxoeTis diplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTa<br />
oficialuri sargeblobisaTvis, am warmomadgenlobaTa<br />
diplomatiuri <strong>da</strong> administraciul-teqnikuri personalis (maTTan<br />
mcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, im<br />
saxiT, ra saxiTac aseTi gaTavisufleba gaTvaliswinebulia<br />
Sesabamisi saerTaSoriso SeTanxmebebiT, romelTa monawilec aris<br />
saqarTvelo, <strong>da</strong> msubuqi avtomobilebis droebiT Semotanisa,<br />
romlebic gankuTvnilia navTobisa <strong>da</strong> gazis Zebna-Ziebisa <strong>da</strong><br />
mopovebis samuSaoebis <strong>da</strong> saqarTvelos saerTaSoriso<br />
xelSekrulebebiT gaTvaliswinebuli valdebulebebis (baqo-Tbilisijeihanis<br />
<strong>da</strong> baqo-Tbilisi-erzrumis milsadenebis mSeneblobaSi)<br />
Sesrulebis uzrunvelsayofad;<br />
saaviacio reisebis gansaxorcieleblad bortze misawodebeli<br />
saaviacio sawvavis importi sabaJo organoebisaTvis sabanko<br />
garantiis wardgenis safuZvelze;<br />
113
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvruli<br />
navTobisa <strong>da</strong> gazis operaciebis gansaxorcieleblad<br />
navTobproduqtebis importi an/<strong>da</strong> miwodeba;<br />
misarTis, gamxsnelisa <strong>da</strong> detonatoris importi, Tu igi ar<br />
gamoiyeneba aqcizuri saqonlis warmoebisTvis. aRniSnuli saqonlis<br />
importisas ga<strong>da</strong>ixdevineba aqcizi, xolo im dokumentaciis wardgenis<br />
Semdeg, romelic a<strong>da</strong>sturebs saqonlis gamouyeneblobas aqcizuri<br />
saqonlis warmoebisTvis, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels sabaJo organoebi<br />
ubruneben aqcizis ga<strong>da</strong>xdil Tanxas.<br />
deklaraciis wardgena<br />
aqcizuri saqonlis mwarmoebelma <strong>da</strong> avtosatransporto<br />
saSualebebisTvis bunebriv airovani kondensatis an/<strong>da</strong> bunebrivi airis<br />
mimwodebelma yoveli saangariSo Tvis mixedviT momdevno Tvis 15<br />
ricxvisTvis un<strong>da</strong> waradginos deklaracia Catarebuli <strong>da</strong>sabegri<br />
operaciebis aRniSvniT, saqarTvelos finansTa ministris mier <strong>da</strong>dgenili<br />
wesiTa <strong>da</strong> formiT (ix. finansTa ministris brZaneba # 77).<br />
‣ aqcizis ga<strong>da</strong>mxdelma deklaraciaSi un<strong>da</strong> Seitanos ganacxadi<br />
CaTvlis Taobaze (aseTis arsebobis SemTxvevaSi).<br />
‣ piri, romelic ar aris aqcizis ga<strong>da</strong>mxdeli, magram ufleba aqvs<br />
miiRos CaTvla, waradgens gancxadebas kompensaciis misaRebad<br />
aseTi uflebis warmoSobi<strong>da</strong>n 3 Tvis ganmavlobaSi.<br />
aqciziT <strong>da</strong>sabegri operaciis (gar<strong>da</strong> eqsportisa) an importis<br />
ganxorcielebamde aqcizuri markebis savaldebulo <strong>da</strong>rTvas<br />
eqvemdebareba (ix. finansTa ministris brZaneba # 404):<br />
alkoholiani sasmelebi (maT Soris ludi), romlebSic alkoholis<br />
Semcveloba aRemateba 1,15 graduss (gar<strong>da</strong> 50 gramsa <strong>da</strong> masze naklebi<br />
tevadobis, agreTve 10 litrze meti moculobis WurWelSi<br />
Camosxmulisa, agreTve fizikuri piris mier 2 litramde alkoholuri<br />
sasmelis importisas);<br />
Tambaqos nawarmi (gar<strong>da</strong> mosawevi (Cibuxis) Tambaqosi, agreTve<br />
fizikuri piris mier 200 Rermade Tambaqos nawarmis importisas).<br />
akrZalulia:<br />
aqcizuri markebiT niSandebis gareSe markirebas <strong>da</strong>qvemdebarebuli<br />
saqonliT <strong>da</strong>sabegri operaciis (gar<strong>da</strong> eqsportisa) an/<strong>da</strong> importis<br />
ganxorcieleba;<br />
Camosasxmeli an/<strong>da</strong> 10 litrze meti moculobis WurWelSi Camosxmuli<br />
alkoholuri sasmelebis (gar<strong>da</strong> ludisa <strong>da</strong> Rvinisa) sacalo qselSi<br />
miwodeba.<br />
114
‣ 2006 wlis 15 maisamde gacemuli aqcizuri markebi <strong>da</strong> maT<br />
SesaZenad ga<strong>da</strong>xdili Tanxebi (aqcizi <strong>da</strong> nominalis Rirebuleba)<br />
ukan <strong>da</strong>brunebas an gaangariSebas ar eqvemdebareba, xolo aseTi<br />
aqcizuri markebiT markirebuli Tambaqos nawarmis importi an/<strong>da</strong><br />
miwodeba ganxorcieldes 2005 welis moqmedi kanonmdeblobis<br />
Sesabamisad.<br />
markirebas <strong>da</strong>qvemdebarebuli aqcizuri saqonlis niSandeba xdeba<br />
saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT (ix. finansTa<br />
ministris brZaneba # 897).<br />
saga<strong>da</strong>saxado an/<strong>da</strong> sabaJo organoebi <strong>da</strong>dgenili wesiT axdenen aqcizuri<br />
markis gareSe sabaJo wesebis <strong>da</strong>rRveviT Semotanili an gasayi<strong>da</strong>d<br />
miRebuli aqcizuri markebiT niSandebas <strong>da</strong>qvemdebarebuli saqonlis<br />
CamorTmevas.<br />
‣ CamorTmevis momenti<strong>da</strong>n saqoneli iTvleba saxelmwifo<br />
sakuTrebad <strong>da</strong> misi realizacia an ganadgureba xdeba<br />
saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT (ix.<br />
finansTa ministris brZaneba # 248).<br />
aqcizuri markebis <strong>da</strong>naklisi, nebismieri formiT (<strong>da</strong>kargva, ganadgureba<br />
<strong>da</strong> sxva SemTxvevebi, forsmaJoruli SemTxvevebis gar<strong>da</strong>), ganixileba<br />
importioris mier Sesabamisi odenobis saqonlis importad <strong>da</strong> miwodebad,<br />
xolo adgilobrivi mwarmoeblebis mxri<strong>da</strong>n saqonlis miwodebad <strong>da</strong><br />
ibegreba saqarTvelos kanonmdeblobis Sesabamisad.<br />
importiorebis mier aqcizuri markebis miRebi<strong>da</strong>n 6 TveSi saqonlis<br />
importis ganuxorcieleblobis SemTxvevaSi aqcizuri markebi<br />
eqvemdebareba ukan <strong>da</strong>brunebas. eqvsTviani periodis gasvli<strong>da</strong>n meore<br />
dResve aqcizuri markebis <strong>da</strong>ubrunebloba CaiTvleba aqcizuri markebiT<br />
niSandebas <strong>da</strong>qvemdebarebuli saqonlis importad <strong>da</strong> qveynis SigniT<br />
miwodebad <strong>da</strong> Sesabamisad <strong>da</strong>ibegreba ga<strong>da</strong>saxadebiT, xolo Semdeg<br />
periodSi, <strong>da</strong>ubrunebeli aqcizuri markebiT markirebuli saqonlis<br />
importisas, moxdeba ga<strong>da</strong>saxdelad <strong>da</strong>ricxuli ga<strong>da</strong>saxadebis<br />
ga<strong>da</strong>angariSeba faqtobrivad ganxorcielebuli importis odenobis<br />
proporciulad.<br />
‣ <strong>da</strong>uSvebelia mewarme subieqtis mier aqcizuri markebis sxva<br />
pirisTvis ga<strong>da</strong>cema, gar<strong>da</strong> im SemTxvevisa, rodesac aqcizuri<br />
saqonlis importioris mier aqcizuri markebi ga<strong>da</strong>ecema<br />
importirebuli aqcizuri saqonlis mwarmoebels.<br />
aqcizuri saqonlis realizaciisas aqcizis ga<strong>da</strong>mxdeli valdebulia<br />
saqonlis mimRebs moTxovnis SemTxvevaSi gamouweros <strong>da</strong> ga<strong>da</strong>sces<br />
saga<strong>da</strong>saxado angariS-faqtura.<br />
115
socialuri ga<strong>da</strong>saxadi<br />
socialuri ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvlebian:<br />
<strong>da</strong>mqiravebeli;<br />
sawarmo/organizacia an mewarme fizikuri piri, romelic<br />
saqarTveloSi gaweul momsaxurebas unazRaurebs saga<strong>da</strong>saxado<br />
organoSi ga<strong>da</strong>mxdelad araregistrirebul fizikur pirebs;<br />
mewarme fizikuri pirebi, amxanagobis wevri fizikuri pirebi<br />
(Tanamflobelebi), romlebic saqarTveloSi ewevian ekonomikur<br />
saqmianobas.<br />
<strong>da</strong>mqiraveblis SemTxvevaSi socialuri ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia<br />
xelfasi (ix. saga<strong>da</strong>saxado kodeqsi muxli 174). xolo<br />
sawarmos/organizaciis an mewarme fizikuri piris SemTxvevaSi, romelic<br />
saqarTveloSi gaweul momsaxurebas unazRaurebs saga<strong>da</strong>saxado organoSi<br />
ga<strong>da</strong>mxdelad araregistrirebul fizikur pirebs _ momsaxurebis<br />
gawevisaTvis ga<strong>da</strong>xdili sazRauri an sargebeli.<br />
‣ <strong>da</strong>begvris obieqts ar warmoadgens anazRaureba, romelic ar<br />
Sedis xelfasis saxiT miRebul SemosavalSi.<br />
mewarme fizikuri pirebisTvis <strong>da</strong> amxanagobis wevri fizikuri<br />
pirebisTvis (TanamflobelebisTvis), romlebic saqarTveloSi ewevian<br />
ekonomikur saqmianobas, socialuri ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia<br />
samewarmeo saqmianobiT miRebuli <strong>da</strong> „mewarmeTa Sesaxeb“ saqarTvelos<br />
kanoniT gansazRvruli saqmianobiT 8 miRebuli <strong>da</strong>sabegri Semosavali,<br />
romelic ganisazRvreba saSemosavlo ga<strong>da</strong>saxadis Sesaxeb kodeqsiT<br />
gaTvaliswinebul debulebaTa Sesabamisad.<br />
‣ socialuri ga<strong>da</strong>saxadis ganakveTi Seadgens <strong>da</strong>begvris obieqtis 20<br />
procents.<br />
<strong>da</strong>mqiraveblis <strong>da</strong> sawarmo/organizaciis SemTxvevaSi socialuri<br />
ga<strong>da</strong>saxadi ga<strong>da</strong>ixdeba <strong>da</strong>qiravebulisTvis xelfasis an Sromis sxva<br />
anazRaurebis gacemisTanave, xolo, Tu xelfasebi gaicema bankis<br />
saSualebiT _ <strong>da</strong>mqiravebeli Sromis asanazRaureblad Tanxebis<br />
moTxovnasTan erTad bankSi waradgens saga<strong>da</strong>saxado <strong>da</strong>valebas<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobaze. ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
saga<strong>da</strong>saxado <strong>da</strong>valebis wardgenis gareSe banki xelfasis Tanxas ar<br />
gascems.<br />
8 `mewarmeTa Sesaxeb~ saqarTvelos kanonis pirveli muxlis me-2 punqti:<br />
`samewarmeo saqmianobad ar CaiTvleba fizikuri pirebis saxelovnebo, samecniero,<br />
samedicino, arqiteqturuli, saadvokato <strong>da</strong> sanotaro, saaudito, sakonsultacio<br />
(maT Soris saga<strong>da</strong>saxado konsultantTa), sasoflo-sameurneo an satyeo-sameurneo<br />
saqmianoba; sasoflo-sameurneo <strong>da</strong> satyeo-sameurneo warmoebebi SeiZleba<br />
arsebobdes 2.1 muxlSi gaTvaliswinebuli organizaciul-samarTlebrivi formiT,<br />
Tu maTi mflobeli registraciaSi gatardeba. registracia savaldebuloa, Tu<br />
warmoebaSi mudmivad <strong>da</strong>saqmebulia mflobelis ojaxis arawevri xuTi piri mainc~.<br />
116
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier socialuri ga<strong>da</strong>saxadi<br />
gamoiangariSeba yoveli saangariSo Tvis momdevno Tvis 15<br />
ricxvisaTvis <strong>da</strong> saga<strong>da</strong>saxado organoebs waredgineba<br />
deklaracia.<br />
mewarme fizikuri pirebi, amxanagobis wevri fizikuri pirebi<br />
(Tanamflobelebi) socialur ga<strong>da</strong>saxads ixdian saSemosavlo<br />
ga<strong>da</strong>saxadis mimdinare ga<strong>da</strong>saxdelebisTvis <strong>da</strong>dgenil vadebSi <strong>da</strong><br />
Sesabamisi proporciiT. socialuri ga<strong>da</strong>saxadis mimdinare ga<strong>da</strong>saxdelebi<br />
ganisazRvreba gasuli saangariSo wlis deklaraciis mixedviT, Semdegi<br />
odenobiT:<br />
ara ugvianes 15 maisisa – 25%;<br />
ara ugvianes 15 ivlisisa – 25%;<br />
ara ugvianes 15 seqtemberisa – 25%;<br />
ara ugvianes 15 dekemberisa – 25%.<br />
‣ saga<strong>da</strong>saxado deklaraciis wardgena xdeba saSemosavlo<br />
ga<strong>da</strong>saxadis deklaraciasTan erTad (ix. finansTa ministris<br />
brZaneba # 893).<br />
socialuri ga<strong>da</strong>saxadisgan gaTavisufleba<br />
socialuri ga<strong>da</strong>saxadisgan gaTavisuflebulia:<br />
sasamarTlos ga<strong>da</strong>wyvetilebiT sasjelis aRsrulebis<br />
<strong>da</strong>wesebulebebSi moTavsebul pirTaTvis ga<strong>da</strong>xdili Tanxebi;<br />
Sromisunarianobis droebiT <strong>da</strong>kargvis SemTxvevaSi saxelmwifo<br />
biujeti<strong>da</strong>n miRebuli anazRaureba;<br />
grantiT miRebuli saxsrebi<strong>da</strong>n grantis mimRebi organizaciis mier<br />
gacemuli anazRaureba;<br />
diplomatiur <strong>da</strong> sakonsulo <strong>da</strong>wesebulebebSi <strong>da</strong>qiravebiT momuSave<br />
im pirTa Semosavali, romlebic ar arian saqarTvelos moqalaqeni;<br />
saqarTvelos im ararezidentis mier <strong>da</strong>qiravebiT muSaobiT miRebuli<br />
Semosavali, romelic saga<strong>da</strong>saxado wlis ganmavlobaSi saqarTvelos<br />
teritoriaze imyofeba 90 dReze naklebi xniT, Tu es Semosavali<br />
gaicema saqarTvelos ararezidenti <strong>da</strong>mqiraveblis mier an misi<br />
saxeliT <strong>da</strong> ara ararezidentis mudmivi <strong>da</strong>wesebulebis mier; agreTve<br />
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvruli<br />
navTobisa <strong>da</strong> gazis operaciebis sawarmoeblad <strong>da</strong>qiravebul ucxo<br />
qveynis moqalaqeTa Semosavali;<br />
saSemosavlo ga<strong>da</strong>saxadisgan gaTavisuflebuli mewarme fizikur<br />
pirTa <strong>da</strong> sasoflo-sameurmeo warmoebaSi <strong>da</strong>saqmebul fizikur pirTa<br />
Semosavali (ix. saga<strong>da</strong>saxado kodeqsi, muxli 168, punqti 1, „l“ <strong>da</strong> „m“<br />
qvepunqtebi);<br />
2007 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli <strong>da</strong><br />
saqarTveloSi warmoebuli soflis meurneobis produqciis<br />
117
samrewvelo ga<strong>da</strong>muSavebamde (sasaqonlo kodis Secvlamde) pirveladi<br />
miwodebiT <strong>da</strong>kavebuli piris mier aRniSnul saqmianobaSi<br />
<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdili anazRaureba, Tu kalen<strong>da</strong>ruli wlis<br />
ganmavlobaSi <strong>da</strong>mqiraveblis mier am miwodebiT miRebuli erToblivi<br />
Semosavali ar aRemateba 100 000 lars.<br />
saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,<br />
maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqone<br />
saerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelos<br />
moqalaqeebi (rezidenti fizikuri pirebi) Tavisufldebian socialuri<br />
ga<strong>da</strong>saxadisagan am organizaciebSi 2005 wlis 1 ianvramde miRebul<br />
Semosavlebze.<br />
saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,<br />
maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqone<br />
saerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelos<br />
moqalaqeebs (rezident fizikur pirebs) ar <strong>da</strong>ekisrebaT saga<strong>da</strong>saxado,<br />
administraciuli an sxvagvari pasuxismgebloba aRniSnul<br />
organizaciebSi 2005 wlis 1 ianvramde <strong>da</strong>qiravebiT miRebul<br />
Semosavlebze socialuri ga<strong>da</strong>saxadis ga<strong>da</strong>uxdelobisa <strong>da</strong> saga<strong>da</strong>saxado<br />
deklaraciis warudgenlobisTvis.<br />
qonebis ga<strong>da</strong>saxadi<br />
qonebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia piri (agreTve lizingiT sagnis<br />
mflobeli piri), romelsac saqarTvelos teritoriaze:<br />
sakuTrebaSi aqvs am ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqti;<br />
kanoniT gaTvaliswinebul sargeblobaSi an faqtobriv<br />
mflobelobaSi aqvs saxelmwifo sakuTrebaSi arsebuli miwa<br />
(faqtobriv mflobelobaSi igulisxmeba miwis faqtobrivi floba an<br />
miwiT sargebloba, gar<strong>da</strong> saqarTvelos kanonmdeblobiT<br />
gaTvaliswinebuli miwis flobisa <strong>da</strong> miwiT kanonieri sargeblobisa).<br />
<strong>da</strong>begvris obieqtia qoneba, gar<strong>da</strong> miwisa:<br />
saqarTvelos sawarmosaTvis _ balansze ricxuli ZiriTadi<br />
saSualebebi, <strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli<br />
kapitaluri <strong>da</strong>bandebani <strong>da</strong> aramaterialuri aqtivebi;<br />
ucxouri sawarmosaTvis _ saqarTvelos teritoriaze ricxuli<br />
qoneba;<br />
organizaciebisaTvis _ balansze ricxuli qoneba an qonebis nawili,<br />
romelic gamoiyeneba ekonomikuri saqmianobisaTvis;<br />
saqarTvelos an ucxouri sawarmosaTvis, organizaciisaTvis an/<strong>da</strong><br />
fizikuri pirisaTvis _ sakuTrebaSi arsebuli miwa <strong>da</strong> kodeqsiT<br />
gaTvaliswinebul sargeblobaSi an faqtobriv mflobelobaSi<br />
saxelmwifo sakuTrebaSi arsebuli miwa;<br />
fizikuri pirisaTvis _ sakuTrebaSi arsebuli qoneba.<br />
118
fizikuri piris sakuTrebaSi arsebuli qonebaa:<br />
uZravi qoneba (Senoba-nagebobebi an maTi nawili), gar<strong>da</strong> ekonomikuri<br />
saqmianobisTvis gamoyenebuli qonebisa;<br />
ekonomikuri saqmianobisTvis gamoyenebuli qoneba;<br />
saqarTveloSi registrirebuli msubuqi avtomobilebi (sagareoekonomikuri<br />
saqmianobis sasaqonlo nomenklaturis 8703 kodiT<br />
gaTvaliswinebuli saqoneli);<br />
saqarTveloSi registrirebuli iaxtebi (katarRebi), TviTmfrinavebi,<br />
Sveulmfrenebi.<br />
ga<strong>da</strong>saxadis ganakveTebi<br />
saqarTvelos sawarmosTvis, ucxouri sawarmosTvis/organizaciebisTvis<br />
<strong>da</strong>begvris obieqtebze ga<strong>da</strong>saxadis ganakveTi ganisazRvreba saSualo<br />
wliuri sabalanso narCeni Rirebulebis (gamoiangariSeba wlis<br />
<strong>da</strong>sawyisisa <strong>da</strong> wlis bolosaTvis aqtivebis saSualo Rirebulebis<br />
mixedviT) ara umetes 1 procentis odenobiT.<br />
fizikuri piris mier ekonomikuri saqmianobisTvis gamoyenebul qonebaze<br />
ga<strong>da</strong>saxadis ganakveTi ganisazRvreba qonebis Rirebulebis ara umetes 1<br />
procentis odenobiT (gamoiangariSeba aqtivis Rirebulebisa <strong>da</strong><br />
amortizaciis normebis gaTvaliswinebiT) (ix. saga<strong>da</strong>saxado kodeqsi,<br />
muxli 211 <strong>da</strong> 183-is me-3 nawili).<br />
fizikuri piris sakuTrebaSi arsebul uZrav qonebaze (Senoba-nagebobebi<br />
an maTi nawili) ga<strong>da</strong>saxadis ganakveTi diferencirebulia ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis ojaxis mier kalen<strong>da</strong>ruli wlis ganmavlobaSi miRebuli<br />
Semosavlebis mixedviT <strong>da</strong> ganisazRvreba Semdegi odenobiT (ix. cxrili<br />
# 12):<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi 40 000 lari<strong>da</strong>n 60 000 laramde<br />
Semosavlis mqone ojaxebisaTvis – uZravi qonebis sabazro<br />
Rirebulebis aranakleb 0,05 procentisa <strong>da</strong> ara umetes 0,2<br />
procentisa;<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi 60 000 lari<strong>da</strong>n 100 000 laramde<br />
Semosavlis mqone ojaxebisaTvis – uZravi qonebis sabazro<br />
Rirebulebis aranakleb 0,2 procentisa <strong>da</strong> ara umetes 0,4 procentisa;<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi 100 000 lari <strong>da</strong> meti Semosavlis<br />
mqone ojaxebisaTvis – uZravi qonebis sabazro Rirebulebis<br />
aranakleb 0,4 procentisa <strong>da</strong> ara umetes 0,8 procentisa.<br />
119
fizikuri piris uZravi qonbaze ga<strong>da</strong>saxadis ganakveTebi<br />
#<br />
Semosavlebi kalen<strong>da</strong>ruli wlis<br />
ganmavlobaSi<br />
ganakveTi<br />
1 40 000 lari<strong>da</strong>n 60 000 laramde uZravi qonebis sabazro Rirebulebis<br />
aranakleb 0,05 procentisa <strong>da</strong> ara<br />
umetes 0,2 procenti<br />
2 60 000 lari<strong>da</strong>n 100 000 laramde uZravi qonebis sabazro Rirebulebis<br />
aranakleb 0,2 procentisa <strong>da</strong> ara umetes<br />
0,4 procenti<br />
3 100 000 lari <strong>da</strong> meti uZravi qonebis sabazro Rirebulebis<br />
aranakleb 0,4 procentisa <strong>da</strong> ara umetes<br />
0,8 procenti<br />
cxrili # 12<br />
fizikuri piris sakuTrebaSi arsebul saqarTveloSi registrirebul<br />
msubuq avtomobilebze ga<strong>da</strong>saxadis ganakveTi diferencirebulia msubuqi<br />
avtomobilis saxeobebis Zravis moculobis <strong>da</strong> xnovanebis mixedviT (ix.<br />
cxrili # 13) <strong>da</strong> Seadgens ara umetes:<br />
N<br />
1<br />
2<br />
3<br />
msubuqi avtomobilis<br />
saxeoba Zravis moculobis<br />
mixedviT<br />
2000 sm 3 -mde (CaTvliT)<br />
moculobis Zravis mqone<br />
msubuqi avtomobili<br />
2000 sm 3 -<strong>da</strong>n 3000 sm 3 -mde<br />
(CaTvliT) moculobis<br />
Zravis mqone msubuqi<br />
avtomobili<br />
3000 sm 3 -ze meti moculobis<br />
Zravis mqone msubuqi<br />
avtomobili<br />
msubuqi avtomobilis<br />
xnovaneba<br />
ga<strong>da</strong>saxadis<br />
odenoba (larebSi)<br />
1 wlamde (CaTvliT) 50<br />
1-<strong>da</strong>n 3 wlamde (CaTvliT) 40<br />
3-<strong>da</strong>n 4 wlamde (CaTvliT) 30<br />
4-<strong>da</strong>n 5 wlamde (CaTvliT) 20<br />
5-<strong>da</strong>n 6 wlamde (CaTvliT) 10<br />
6 welze meti 5<br />
150<br />
1 wlamde (CaTvliT)<br />
1-<strong>da</strong>n 3 wlamde (CaTvliT) 130<br />
3-<strong>da</strong>n 4 wlamde (CaTvliT) 110<br />
4-<strong>da</strong>n 5 wlamde (CaTvliT) 80<br />
5-<strong>da</strong>n 6 wlamde (CaTvliT) 25<br />
6 welze meti 5<br />
1 wlamde (CaTvliT) 300<br />
1-<strong>da</strong>n 3 wlamde (CaTvliT) 250<br />
3-<strong>da</strong>n 4 wlamde (CaTvliT) 200<br />
4-<strong>da</strong>n 5 wlamde (CaTvliT) 100<br />
5-<strong>da</strong>n 6 wlamde (CaTvliT) 50<br />
6 welze meti 5<br />
cxrili # 13<br />
120
fizikuri piris sakuTrebaSi arsebul saqarTveloSi registrirebul<br />
iaxtebze (katarRebze), TviTmfrinavebsa <strong>da</strong> Sveulmfrenebze ga<strong>da</strong>saxadis<br />
ganakveTebi diferencirebulia satransporto saSualebis saxeobebisa <strong>da</strong><br />
Zravis simZlavris mixedviT (ix. cxrili # 14):<br />
satransporto<br />
saSualebis<br />
saxeoba<br />
sagareo-ekonomikuri<br />
saqmianobis sasaqonlo<br />
nomenklaturis kodi<br />
ga<strong>da</strong>saxadis ganakveTi<br />
Zravis 1 cxenis Zalaze<br />
weliwadSi<br />
1. iaxta (katarRa) 890310900<br />
890392100<br />
890392990<br />
890399990<br />
aranakleb 3 larisa <strong>da</strong> ara<br />
umetes 7 larisa<br />
2. TviTmfrinavi<br />
3. Sveulmfreni<br />
8802 20<br />
8802 30<br />
8802 40<br />
8802 11<br />
8802 12<br />
aranakleb 2 larisa <strong>da</strong> ara<br />
umetes 5 larisa<br />
aranakleb 2 larisa <strong>da</strong> ara<br />
umetes 5 larisa<br />
cxrili # 14<br />
saqarTvelos an ucxouri sawarmosTvis/organizaciisTvis an/<strong>da</strong> fizikuri<br />
pirisTvis sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadis<br />
sabaziso ganakveTi diferencirebulia administraciul-teritoriuli<br />
erTeulebisa <strong>da</strong> miwis xarisxis mixedviT <strong>da</strong> dgindeba weliwadSi erT<br />
heqtarze gaangariSebiT, larebSi:<br />
saqalaqo (sa<strong>da</strong>bo) administraciuli erTeulis farglebis gareT<br />
arsebuli saxnavi <strong>da</strong> mravalwliani nargavebiT <strong>da</strong>kavebuli<br />
miwebisTvis (ix.cxrili # 15):<br />
administraciuli erTeulis <strong>da</strong>saxeleba sabaziso ganakveTi<br />
(lari/ha)<br />
miwis xarisxi<br />
kargi mwiri<br />
1. Tbilisi, marneuli 57 31<br />
2. bolnisi, gar<strong>da</strong>bani 52 27<br />
3. rusTavi 51 27<br />
4. baTumi, gagra, gali, gu<strong>da</strong>uTa, gulrifSi, 51 27<br />
5. qobuleTi, xelvaCauri, gurjaani,<br />
44 24<br />
dedofliswyaro<br />
6. Telavi, lagodexi, siRnaRi 43 22<br />
7. yvareli, gori, mcxeTa, axmeta, dmanisi, eredvi 39 21<br />
8. kaspi, TeTriwyaro, samtredia 38 20<br />
121
administraciuli erTeulis <strong>da</strong>saxeleba sabaziso ganakveTi<br />
(lari/ha)<br />
miwis xarisxi<br />
kargi mwiri<br />
9. sagarejo, qareli, xaSuri 36 20<br />
10. qurTa, walka 34 19<br />
11. abaSa, zugdidi 34 18<br />
12. axalqalaqi, axalcixe, 34 19<br />
13. martvili, senaki, xobi, foTi 33 17<br />
14. ninowmin<strong>da</strong> 33 17<br />
15. axalgori, vani, zestafoni, lanCxuTi, ozurgeTi 30 15<br />
16. baR<strong>da</strong>Ti, Terjola, xoni, quTaisi 28 15<br />
17. walenjixa, wyaltubo, Cxorowyu 24 13<br />
18. saCxere, cageri, cxinvali 22 12<br />
19. ambrolauri, duSeTi, TianeTi, adigeni, borjomi 18 11<br />
20. aspinZa, tyibuli, xulo, qe<strong>da</strong> 17 9<br />
21. Suaxevi, xaragauli, WiaTura, lentexi, oni, Coxatauri,<br />
mestia, yazbegi, java<br />
13 8<br />
bunebrivi saTibebisa <strong>da</strong> saZovrebisaTvis (ix. cxrili # 16):<br />
cxrili # 15<br />
administraciuli erTeulis<br />
<strong>da</strong>saxeleba<br />
1. abaSa, axalqalaqi, gori,<br />
baTumi, bolnisi, gagra, gali,<br />
gar<strong>da</strong>bani, gu<strong>da</strong>uTa, gulrifSi,<br />
gurjaani, dedofliswyaro,<br />
dmanisi, zugdidi, Tbilisi,<br />
TeTriwyaro, Telavi, lagodexi,<br />
lanCxuTi, marneuli,<br />
mcxeTa, ninowmin<strong>da</strong>, ozurgeTi,<br />
oCamCire, rusTavi, samtredia,<br />
senaki, siRnaRi, soxumi,<br />
quTaisi, qobuleTi, yvareli,<br />
walka, wyaltubo, xelvaCauri,<br />
xobi, foTi<br />
2. adigeni, aspinZa, axalgori,<br />
baR<strong>da</strong>Ti, borjomi, vani,<br />
zestafoni, Terjola, TianeTi,<br />
kaspi, martvili, sagarejo,<br />
saCxere, tyibuli, qareli, qe<strong>da</strong>,<br />
Suaxevi, Coxatauri, Cxorowyu,<br />
walenjixa, xaragauli, xaSuri,<br />
xoni, xulo, axalcixe<br />
3. ambrolauri, axmeta, duSeTi,<br />
lentexi, mestia, oni, yazbegi,<br />
cageri, cxinvali, WiaTura,<br />
java<br />
sabaziso ganakveTi (lari/ha)<br />
saTibebi saZovrebi gakulturebuli<br />
saTibebi saZovrebi<br />
6 3 8 4<br />
4 2 7 3<br />
2,5 1,5 4 2<br />
cxrili # 16<br />
122
‣ sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadis<br />
sabaziso ganakveTebi konkretuli miwis nakveTisTvis miwis<br />
xarisxisa <strong>da</strong> adgilmdebareobis gaTvaliswinebiT, SeiZleba<br />
gadidebul an Semcirebul iqnes ara umetes 50 procentiT.<br />
‣ saqarTvelos an ucxouri sawarmosTvis/organizaciisTvis an/<strong>da</strong><br />
fizikuri pirisTvis arasasoflo-sameurneo <strong>da</strong>niSnulebis miwaze<br />
ga<strong>da</strong>saxadis sabaziso ganakveTi dgindeba weliwadSi miwis erT<br />
kvadratul metrze qonebis ara umetes 0,24 laris odenobiT.<br />
‣ bunebrivi saTibebisa <strong>da</strong> saZovrebisaTvis <strong>da</strong>dgenili ganakveTiT<br />
ibegreba bunebrivi resursebiT mosargeble pirisTvis Sesabamisi<br />
licenziis gacemis safuZvelze gamoyofili saxelmwifo<br />
sakuTrebaSi arsebuli miwa.<br />
qonebis ga<strong>da</strong>saxadisgan gaTavisufleba<br />
qonebis ga<strong>da</strong>saxadisgan gaTavisuflebulia:<br />
uZravi qonebis (Senoba-nagebobebis an maTi nawilis) mesakuTre<br />
fizikuri pirebi, romlis ojaxis mier kalen<strong>da</strong>ruli wlis<br />
ganmavlobaSi miRebuli Semosavali ar aRemateba 40 000 lars;<br />
2007 wlis 1 ianvramde Jurnal-gazeTebis sagamomcemlo saqmianobiT<br />
<strong>da</strong>kavebuli pirebis balansze arsebuli <strong>da</strong> am saqmianobaSi uSualod<br />
gamoyenebuli qoneba;<br />
miwis is farTobebi, romlebic uSualod aris <strong>da</strong>kavebuli sarkinigzo<br />
transportis ZiriTadi saqmianobisTvis, maT Soris lian<strong>da</strong>gebisa <strong>da</strong><br />
salian<strong>da</strong>go distanciebis, savagono <strong>da</strong> salokomotivo depoebis,<br />
rkinigzis funqcionirebisTvis aucilebeli Senoba-nagebobebisa <strong>da</strong><br />
komunikaciebis, sarkinigzo kodeqsiT gansazRvruli gasxvisebis<br />
zolisa <strong>da</strong> <strong>da</strong>mcavi zonis mier, gar<strong>da</strong> samedicino, kulturulsayofacxovrebo,<br />
savaWro, sportul <strong>da</strong> uSualod rkinigzis<br />
funqcionirebasTan kavSirSi armyofi obieqtebis mier <strong>da</strong>kavebuli<br />
miwebisa. agreTve miwis ga<strong>da</strong>saxadisagan ar Tavisufldeba rkinigzis<br />
vagzlis Senobis qveS arsebuli miwis farTobebi;<br />
bunebis <strong>da</strong>cvisa <strong>da</strong> saxanZro usafrTxoebisaTvis gamoyenebuli<br />
qoneba, gar<strong>da</strong> miwisa;<br />
mimosvlis gzebi, sakomunikacio <strong>da</strong> eleqtroga<strong>da</strong>mcemi xazebi;<br />
saqarTvelos stan<strong>da</strong>rtizaciis, metrologiisa <strong>da</strong> sertifikaciis<br />
saxelmwifo departamentis teritoriuli organoebis saetalono <strong>da</strong><br />
sastendo mowyobilobebi;<br />
organizaciis qoneba, gar<strong>da</strong> miwisa <strong>da</strong> ekonomikuri saqmianobisaTvis<br />
gamoyenebuli qonebisa;<br />
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvruli<br />
navTobisa <strong>da</strong> gazis operaciebis sawarmoeblad gamoyenebuli qoneba;<br />
saxelmwifo sakuTrebaSi arsebuli miwis nakveTis is nawili,<br />
romelic ga<strong>da</strong>cemuli aqvs sabiujeto organizacias, gar<strong>da</strong> samewarmeo<br />
saqmianobisaTvis gamoyenebuli miwebisa;<br />
123
unebisa <strong>da</strong> istoriuli Zeglebis <strong>da</strong>cvis organizaciebis miwis<br />
farTobebi, romlebze<strong>da</strong>c ganlagebulia saxelmwifos mier<br />
istoriul, kulturul an/<strong>da</strong> arqiteqturul Zeglebad miCneuli<br />
nagebobebi, Tu isini ar gamoiyeneba samewarmeo saqmianobisaTvis,<br />
romelSic ar igulisxmeba Sesasvleli bileTebis realizacia;<br />
bunebrivi parkebiT, botanikuri <strong>da</strong> dendrologiuri baRebiT,<br />
kulturisa <strong>da</strong> <strong>da</strong>svenebis municipaluri parkebiT an/<strong>da</strong><br />
sasaflaoebiT, zoologiuri baRebiT an/<strong>da</strong> parkebiT, okeaneriumebiT,<br />
skverebiT, xeivnebiT, <strong>da</strong>culi teritoriebiT, satyeo organizaciebiT,<br />
agreTve Ria sauwyebo parkebiT, baRebiT <strong>da</strong> tye-baRebiT <strong>da</strong>kavebuli<br />
miwebi, gar<strong>da</strong> am teritoriaze ekonomikuri saqmianobisaTvis<br />
gamoyenebuli nakveTebisa;<br />
qalaqis wyalsacavebiT <strong>da</strong> maTi akvatoriebiT <strong>da</strong>kavebuli is miwebi,<br />
romlebic gamoiyeneba satransporto <strong>da</strong> miwisqveSa<br />
komunikaciebisaTvis <strong>da</strong> ar gamoiyeneba sasoflo-sameurneo<br />
produqciis warmoebisa <strong>da</strong> ekonomikuri saqmianobisaTvis;<br />
hidrometeorologiuri centrebis, garemos <strong>da</strong>binZurebis kontrolis<br />
sadgurebisa <strong>da</strong> <strong>da</strong>nadgarebis funqcionirebisaTvis gamoyenebuli<br />
miwebi;<br />
sasmeli wyliT mosaxleobis momaragebisaTvis, eleqtrosadgurebisa<br />
<strong>da</strong> samelioracio sistemebisa <strong>da</strong> maTi funqcionirebisaTvis<br />
gankuTvnili wyalsacavebiT <strong>da</strong>kavebuli miwebi <strong>da</strong> am obieqtebis<br />
sanitariul-<strong>da</strong>cviTi <strong>da</strong> teqnikuri zonebi;<br />
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvruli<br />
navTobisa <strong>da</strong> gazis operaciebis (saqmianobis) sawarmoeblad<br />
gamoyenebuli miwis nakveTebi, Tu isini sxva mizniT ar gamoiyeneba;<br />
saqarTvelos gemebis saxelmwifo reestrSi registrirebuli <strong>da</strong><br />
saqarTvelos saxelmwifo almiT mcuravi gemebi, gar<strong>da</strong> fizikuri<br />
piris sakuTrebaSi arsebuli saqarTveloSi <strong>da</strong>dgenili wesiT<br />
registrirebuli iaxtebis (katarRebis), TviTmfrinavebisa <strong>da</strong><br />
Sveulmfrenebisa;<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwis nakveTebi, romelTa<br />
nayofieri fenac sanaxevrod an meta<strong>da</strong>a <strong>da</strong>zianebuli stiqiis<br />
Sedegad;<br />
qurTis, eredvisa <strong>da</strong> TiRvis Temebi, soflebi avnevi <strong>da</strong> nuli –<br />
droebiT, konfliqtis mogvarebamde <strong>da</strong> ekonomikuri situaciis<br />
mowesrigebamde;<br />
saxelmwifo sakuTrebaSi arsebuli <strong>da</strong> gamouyenebeli saTibebi,<br />
saZovrebi, sarekultivacio <strong>da</strong> samarago sasoflo-sameurneo<br />
<strong>da</strong>niSnulebis miwebi;<br />
is miwebi, romlebic gamoiyeneba aerodromebis, aeroportebis,<br />
vertodromebisa <strong>da</strong> aeronavigaciis usafrTxoebis zonebad <strong>da</strong><br />
miwisqveSa komunikaciebisaTvis, agreTve navsadgurebisaTvis<br />
perspeqtiuli ganviTarebis mizniT <strong>da</strong>magrebuli miwis nakveTebi, Tu<br />
isini ar gamoiyeneba ekonomikuri saqmianobisaTvis;<br />
124
fizikuri <strong>da</strong> iuridiuli pirebi, romlebmac miiRes axalasaTvisebeli<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwebi – miRebi<strong>da</strong>n 5 wlis<br />
ganmavlobaSi;<br />
nasoflarebis teritoriaze, agreTve gansaxlebis saxelmwifo<br />
RonisZiebaTa Sesabamisad <strong>da</strong>saxlebul moqalaqeTa ojaxebi –<br />
<strong>da</strong>saxlebi<strong>da</strong>n 5 wlis ganmavlobaSi;<br />
2004 wlis 1 martis mdgomareobiT fizikuri piris sakuTrebaSi<br />
arsebuli, 5 heqtramde farTobis sasoflo-sameurneo <strong>da</strong>niSnulebis<br />
miwis nakveTebi;<br />
„miwebis melioraciis Sesaxeb“ saqarTvelos kanonis Sesabamisad<br />
sajaro samarTlis iuridiuli pirisaTvis uzufruqtis<br />
xelSekrulebiT ga<strong>da</strong>cemuli saxelmwifo sakuTrebis samelioracio<br />
infrastruqtura, agreTve 2014 wlis 1 ianvramde „miwebis<br />
melioraciis Sesaxeb“ saqarTvelos kanoniT gansazRvruli<br />
samelioracio asociaciebisaTvis ga<strong>da</strong>cemuli, maTi momsaxurebis<br />
teritoriaze arsebuli samelioracio infrastruqtura;<br />
meore msoflio omis invalidebi <strong>da</strong> maTTan gaTanabrebuli pirebi –<br />
privatizaciis wesiT miRebul miwis nakveTebze;<br />
„maRalmTiani regionebis socialur-ekonomikuri <strong>da</strong> kulturuli<br />
ganviTarebis Sesaxeb“ saqarTvelos kanoniT gansazRvruli,<br />
kavkasionis qedis samxreT ferdobze ganlagebuli raionebisa <strong>da</strong><br />
aWara-guriis mTianeTis soflebis, Temebisa <strong>da</strong> <strong>da</strong>bebis mcxovrebni –<br />
mocemul teritoriebze arsebul miwis nakveTebze. samxreT<br />
saqarTvelos maRalmTian regionebSi mcxovrebT mocemul<br />
teritoriebze arsebul miwis nakveTebze miwis ga<strong>da</strong>saxadi<br />
umcirdebaT 50 procentiT;<br />
samedicino saqmianobisaTvis gamoyenebuli samedicino<br />
<strong>da</strong>wesebulebaTa qoneba, gar<strong>da</strong> miwisa;<br />
samedicino <strong>da</strong>wesebulebebze <strong>da</strong>magrebuli miwis nakveTebi, Tu isini<br />
ar gamoiyeneba arasamedicino ekonomikuri saqmianobisaTvis;<br />
samecniero-kvleviTi, saswavlo, sacdel-saseleqcio, eqsperimentuli,<br />
jiSTa gamocdis miwis is nakveTebi, romlebic gamoiyeneba samecniero<br />
<strong>da</strong> saswavlo miznebisaTvis <strong>da</strong> romlebze<strong>da</strong>c samuSaoebi finansdeba<br />
biujeti<strong>da</strong>n;<br />
miwis nakveTebi, romlebic gamoiyeneba usinaTloebis, yru-munjebis,<br />
gonebrivad CamorCenili <strong>da</strong> fizikurad ganuviTarebeli bavSvebis,<br />
omis veteranTa sazogadoebebis, moxucebulTa <strong>da</strong> bavSvTa saxlebis,<br />
mozardTa socialuri a<strong>da</strong>ptaciisa <strong>da</strong> SromiTi reabilitaciis<br />
centrebis mier TavianTi ZiriTadi funqciebis SesrulebisaTvis <strong>da</strong><br />
finansdeba biujeti<strong>da</strong>n; miwis nakveTebi, gamoyenebuli bavSvTa<br />
saxlebis, specialuri skola-internatebis, bavSvTa soflebisa <strong>da</strong><br />
sabavSvo baRebis mier, romlebic usasyidlod ewevian bavSvTa movlaaRzr<strong>da</strong>s<br />
<strong>da</strong> maTTvis ganaTlebis micemas, Tu isini ar gamoiyeneba<br />
ekonomikuri saqmianobisaTvis;<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwis nakveTebi, romlebze<strong>da</strong>c<br />
moweuli mosavlis naxevarze metic ganadgur<strong>da</strong> stiqiis (qariSxali,<br />
setyva, gvalva, wyaldidoba) <strong>da</strong> sxva forsmaJoruli SemTxvevebis<br />
125
Sedegad. miwis ga<strong>da</strong>saxadisagan gaTavisuflebis safuZvelia<br />
adgilobrivi TviTmmarTvelobis warmomadgenlobiTi organos<br />
ga<strong>da</strong>wyvetileba, romelic miiReba saqarTvelos soflis meurneobis<br />
saministros Sesabamis teritoriul organosTan SeTanxmebiT.<br />
komisiis <strong>da</strong>skvna dgeba orjer – stiqiis <strong>da</strong>mTavrebis momenti<strong>da</strong>n 2<br />
kviris va<strong>da</strong>Si <strong>da</strong> mosavlis aRebis win;<br />
samonadireo meurneobebis mier <strong>da</strong>kavebuli miwebi.<br />
‣ <strong>da</strong>dgenili saga<strong>da</strong>saxado SeRavaTebi ar vrceldeba im<br />
SemTxvevebze, rodesac SeRavaTebis mqone fizikuri an iuridiuli<br />
piri mis sakuTrebaSi, mflobelobaSi an sargeblobaSi arsebul<br />
miwis nakveTs (an mis nawils) an/<strong>da</strong> Senoba-nagebobebs (an maT<br />
nawils) ijariT ga<strong>da</strong>scems sxva fizikur an iuridiul pirs.<br />
‣ SeRavaTi ar vrceldeba wlis ganmavlobaSi 40 000 lars qvemoT<br />
Semosavlebis mqone im pirebze, romlebic qonebas iyeneben<br />
ekonomikuri saqmianobisaTvis.<br />
ga<strong>da</strong>saxadis gamoangariSebis wesi<br />
ga<strong>da</strong>saxadi gamoiangariSeba (ix. finansTa ministris brZaneba # 279):<br />
fizikuri piris sakuTrebaSi arsebul saqarTveloSi registrirebul<br />
uZrav qonebaze _ gadmxdelis mier;<br />
fizikuri piris sakuTrebaSi arsebul saqarTveloSi registrirebul<br />
msubuq avtomobilebze _ saga<strong>da</strong>saxado organoebis mier, risTvisac<br />
Sinagan saqmeTa saministro valdebulia yoveli saangariSo wlis 1<br />
aprilamde saga<strong>da</strong>saxado departaments warudginos monacemebi<br />
<strong>da</strong>begvris obieqtisa <strong>da</strong> maTi mesakuTreebis Sesaxeb;<br />
fizikuri piris sakuTrebaSi arsebul saqarTveloSi registrirebul<br />
iaxtebze (katarRebze), TviTmfrinavebsa <strong>da</strong> Sveulmfrenebze _<br />
saga<strong>da</strong>saxado organoebis mier, risTvisac sahaero an/<strong>da</strong> sazRvao<br />
administraciebs evalebaT yoveli saangariSo wlis 1 ivnisamde<br />
saga<strong>da</strong>saxado departaments warudginon monacemebi <strong>da</strong>begvris<br />
obieqtisa <strong>da</strong> maTi mesakuTreebis Sesaxeb;<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze _ ga<strong>da</strong>saxadis ganakveTis<br />
gamravlebiT miwis nakveTis farTobze (heqtrebSi);<br />
arasasoflo-sameurneo <strong>da</strong>niSnulebis miwaze _ ga<strong>da</strong>saxadis sabaziso<br />
ganakveTis gamravlebiT miwis farTobsa <strong>da</strong> teritoriul<br />
koeficientze, romelic diferencirebulia miwis adgilmdebareobisa<br />
<strong>da</strong> zonis mixedviT.<br />
zonis sazRvrebis <strong>da</strong>dgena <strong>da</strong> miwis ga<strong>da</strong>saxadis teritoriuli<br />
koeficientis diferencireba xdeba teritoriis eqspertuli socialurekonomikuri<br />
Sefasebis safuZvelze, <strong>da</strong>saxlebuli punqtis ganaSenianebis<br />
gegmis an sxva qalaqTmSeneblobiTi dokumentebis monacemTa<br />
gaTvaliswinebiT, romelsac amtkicebs adgilobrivi TviTmmarTvelobis<br />
warmomadgenlobiTi organoebi saqarTvelos aRmasrulebeli<br />
xelisuflebis Sesabamisi samsaxurebis wardginebiT.<br />
126
fizikuri piris sakuTrebaSi arsebul uZrav qonebaze (Senoba-nagebobebze<br />
an maT nawilze) sacxovrebeli adgilis mixedviT saga<strong>da</strong>saxado organo<br />
saangariSo wlis 1 maisamde fizikur pirs Sesavsebad ugzavnis qonebis<br />
ga<strong>da</strong>saxadis deklaraciis formas, romelsac fizikuri piri avsebs <strong>da</strong><br />
waradgens Sesabamis saga<strong>da</strong>saxado organoSi saangariSo wlis 1 ivnisamde.<br />
fizikuri piri ga<strong>da</strong>saxads ixdis qonebis adgilsamyoflis mixedviT, or<br />
Tanabar nawilad, ara ugvianes saangariSo wlis 15 ivlisisa <strong>da</strong> 15<br />
noembrisa.<br />
2007 wlis 1 ianvramde fizikuri piris sakuTrebaSi arsebul<br />
saqarTveloSi registrirebul msubuq avtomobilebze gamoangariSebuli<br />
ga<strong>da</strong>saxadis Tanxis Sesaxeb saga<strong>da</strong>saxado organoebi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelebs warudgenen saga<strong>da</strong>saxado Setyobinebas ara ugvianes<br />
saangariSo wlis 1 agvistosi, xolo ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xdeba ara<br />
ugvianes 15 noembrisa.<br />
2007 wlis 1 ianvri<strong>da</strong>n msubuq avtomobilebze ga<strong>da</strong>saxadi ga<strong>da</strong>ixdevineba<br />
yovelwliurad satransporto saSualebis registraciis, xelaxali<br />
registraciis (Tu satransporto saSualebis wina mesakuTres mocemuli<br />
wlis ga<strong>da</strong>saxadi ara aqvs ga<strong>da</strong>xdili) an yovelwliuri teqnikuri<br />
<strong>da</strong>Tvalierebis dros.<br />
‣ registracia, xelaxali registracia an teqnikuri <strong>da</strong>Tvaliereba<br />
ar un<strong>da</strong> ganxorcieldes ga<strong>da</strong>saxadis ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli<br />
dokumentis wardgenis gareSe.<br />
rac Seexeba fizikuri piris sakuTrebaSi arsebul saqarTveloSi<br />
registrirebul iaxtebs (katarRebs), TviTmfrinavebsa <strong>da</strong> Sveulmfrenebs<br />
_ gamoangariSebul ga<strong>da</strong>saxadis Tanxis Sesaxeb saga<strong>da</strong>saxado organoebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebs warudgenen „saga<strong>da</strong>saxado moTxovnas“ ara<br />
ugvianes saangariSo wlis 1 agvistosi, xolo ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xdeba<br />
ara ugvianes 15 noembrisa.<br />
saqarTvelos an ucxouri sawarmosTvis/organizaciebisTvis ga<strong>da</strong>saxadiT<br />
<strong>da</strong>begvris obieqtze <strong>da</strong> fizikuri pirisTvis ekonomikuri saqmianobisTvis<br />
gamoyenebuli qonebaze (gar<strong>da</strong> miwisa) ga<strong>da</strong>saxadi ga<strong>da</strong>ixdevineba<br />
<strong>da</strong>sabegri qonebis adgilsamyoflis mixedviT mimdinare ga<strong>da</strong>saxdelebis<br />
saxiT <strong>da</strong> biujetSi Cairicxeba Tanabar nawilebad yovelkvartalurad,<br />
ara ugvianes kvartalis momdevno Tvis 15 ricxvisa. mimdinare<br />
ga<strong>da</strong>saxdelebis saxiT biujetSi Caricxuli Tanxebi CaiTvleba<br />
saangariSo wlis mixedviT gamoangariSebuli ga<strong>da</strong>saxadis Tanxad.<br />
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arsebobs (funqcionirebs) mxolod<br />
arasruli kalen<strong>da</strong>ruli wlis ganmavlobaSi, igi ga<strong>da</strong>saxads<br />
ixdis am periodis proporciulad.<br />
saqarTvelos an ucxouri sawarmosTvis/organizaciebisTvis ga<strong>da</strong>saxadiT<br />
<strong>da</strong>begvris obieqtze <strong>da</strong> fizikuri pirisTvis ekonomikuri saqmianobisTvis<br />
gamoyenebuli qonebaze (gar<strong>da</strong> miwisa) ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli<br />
127
gaangariSebas qonebis ga<strong>da</strong>saxadis Sesaxeb gasuli wlis mixedviT<br />
saga<strong>da</strong>saxado organoebs warudgens saangariSo wlis 1 aprilamde.<br />
miwaze qonebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebis aRricxva <strong>da</strong> ga<strong>da</strong>saxadis<br />
<strong>da</strong>ricxva warmoebs yovelwliurad 1 martis mdgomareobiT.<br />
‣ 1 martis Semdeg saxelmwifo sakuTrebaSi ricxuli miwebis<br />
Sesyidvis an ijariT aRebis SemTxvevaSi pirs saga<strong>da</strong>saxado<br />
valdebuleba <strong>da</strong>ekisreba wlis bolomde <strong>da</strong>rCenili drois<br />
proporciulad.<br />
‣ qonebis ga<strong>da</strong>saxadiT <strong>da</strong>sabegri miwis farTobi moicavs SenobanagebobebiT<br />
<strong>da</strong>kavebul, aseve maTi funqcionirebisTvis<br />
aucilebel miwis nakveTebsa <strong>da</strong> Senoba-nagebobebis sanitariulteqnikur<br />
zonas.<br />
saga<strong>da</strong>saxado organoebi miwaze <strong>da</strong>ricxuli qonebis ga<strong>da</strong>saxadis Sesaxeb<br />
„saga<strong>da</strong>saxado moTxovnas“ ga<strong>da</strong>mxdelebs ga<strong>da</strong>saxadis<br />
gamoangariSebisaTvis saWiro informaciis CvenebiT abareben saangariSo<br />
wlis 1 ivnisamde.<br />
miwaze qonebis ga<strong>da</strong>saxadis <strong>da</strong>ricxvis safuZvelia miwis sakuTrebis<br />
<strong>da</strong>ma<strong>da</strong>sturebeli dokumenti an ijaris (qiravnobis) xelSekruleba an<br />
sxva dokumenti, romelic a<strong>da</strong>sturebs miwaze sargeblobis uflebas, aseve<br />
saxelmwifo sakuTrebaSi arsebuli miwis faqtobrivi mflobeloba.<br />
miwaze qonebis ga<strong>da</strong>saxadi pirs <strong>da</strong>ericxeba miwis sakuTrebis an<br />
sargeblobis uflebis warmoSobis, xolo saxelmwifo sakuTrebaSi<br />
arsebuli miwis faqtobrivi mflobelobis SemTxvevaSi – faqtobriv<br />
mflobelad gaxdomis Tvis momdevno Tvi<strong>da</strong>n.<br />
‣ sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadi<br />
ga<strong>da</strong>ixdeba saangariSo wlis 15 noembramde, xolo arasasoflosameurneo<br />
<strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadi ga<strong>da</strong>ixdeba<br />
or Tanabar nawilad, 15 agvistomde <strong>da</strong> 15 noembramde.<br />
Senoba-nagebobebiT <strong>da</strong>kavebul miwis nakveTze, romelic ramdenime piris<br />
sakuTrebaSia, ga<strong>da</strong>saxadi ga<strong>da</strong>ixdeba cal-calke nagebobisaTvis,<br />
TiToeuli piris TanasakuTrebaSi arsebuli farTobis proporciulad.<br />
qonebaze sakuTrebis registracia (gar<strong>da</strong> qonebaze saxelmwifo,<br />
adgilobrivi TviTmmarTvelobis <strong>da</strong> im sawarmoTa sakuTrebis uflebis<br />
registraciisa, romlis wilis/aqciebis 50%-ze meti saxelmwifo <strong>da</strong><br />
adgilobrivi TviTmmarTvelobis sakuTrebaSia) xorcieldeba mxolod<br />
saga<strong>da</strong>saxado organos cnobis safuZvelze, romliTac <strong>da</strong>sturdeba<br />
qonebis ga<strong>da</strong>saxadis ga<strong>da</strong>xdis an saga<strong>da</strong>saxado valdebulebis<br />
ararsebobis faqti.<br />
128
saTamaSo biznesis ga<strong>da</strong>saxadi<br />
saTamaSo biznesis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvlebian pirebi, romlebic<br />
ewevian samewarmeo saqmianobas latariebiT, kazinoebiT (samorineebiT),<br />
azartuli <strong>da</strong> sxva saTamaSo biznesiT <strong>da</strong> aseTi saqmianoba<br />
kanonmdeblobis Sesabamisad eqvemdebareba nebarTvas an/<strong>da</strong> licenzirebas.<br />
saTamaSo biznesis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia:<br />
latariis bileTebis realizacii<strong>da</strong>n miRebuli amonagebi;<br />
azartuli <strong>da</strong> momgebiani TamaSebisaTvis gamoyenebuli saTamaSo<br />
magidebi, saTamaSo aparatebi;<br />
totalizatoris, bingos, lotos salaroebi (specialurad mowyobili<br />
adgili, sa<strong>da</strong>c molaris an/<strong>da</strong> specialuri aparatis an sxva<br />
saSualebiT xorcieldeba fsonis miReba an/<strong>da</strong> mogebis gacema);<br />
wamaxalisebeli gaTamaSebis saprizo fondi;<br />
sistemur-eleqtronuli formis TamaSoba.<br />
ga<strong>da</strong>saxadis ganakveTebi<br />
saTamaSo biznesis ga<strong>da</strong>saxadis ganakveTebis diferencireba xdeba<br />
saTamaSo biznesis saxeobis mixedviT <strong>da</strong> ganisazRvreba (ix. cxrili # 17):<br />
latariebis mowyobaze –bileTebis realizacii<strong>da</strong>n miRebuli<br />
amonagebis ara umetes 20 procentisa;<br />
kazinos (samorines) TiToeul saTamaSo magi<strong>da</strong>ze – TveSi 5 000-<strong>da</strong>n 10<br />
000 laramde;<br />
TiToeul saTamaSo aparatze – TveSi 50-<strong>da</strong>n 200 laramde;<br />
totalizatoris, bingos, lotos TiToeul salaroze – TveSi 300-<strong>da</strong>n<br />
600 laramde;<br />
TiToeul wamaxalisebel gaTamaSebaze – saprizo fondis 10<br />
procenti;<br />
sistemur-eleqtronuli formis TamaSobaze – TveSi 2000-<strong>da</strong>n 10 000<br />
laramde.<br />
saTamaSo biznesis saxeebi <strong>da</strong> ganakveTebi<br />
# saTamaSo<br />
biznesis saxe<br />
erTeuli<br />
ganakveTi<br />
1 latariebis<br />
mowyoba<br />
_<br />
bileTebis realizacii<strong>da</strong>n miRebuli<br />
amonagebis ara umetes 20 procentisa<br />
2 kazino TiToeul<br />
saTamaSo<br />
magi<strong>da</strong>ze<br />
3 saTamaSo<br />
aparatebi<br />
TiToeul<br />
saTamaSo<br />
aparatze<br />
TveSi 5 000-<strong>da</strong>n 10 000 laramde<br />
TveSi 50-<strong>da</strong>n 200 laramde<br />
129
# saTamaSo<br />
biznesis saxe<br />
erTeuli<br />
ganakveTi<br />
4 totalizatori,<br />
bingo, loto<br />
5 wamaxalisebeli<br />
gaTamaSeba<br />
6 sistemureleqtronuli<br />
formis TamaSoba<br />
TiToeul<br />
salaroze<br />
TiToeul<br />
wamaxalisebel<br />
gaTamaSebaze<br />
_<br />
TveSi 300-<strong>da</strong>n 600 laramde<br />
saprizo fondis 10 procenti<br />
TveSi 2000-<strong>da</strong>n 10 000 laramde<br />
cxrili # 17<br />
angariSgeba <strong>da</strong> ga<strong>da</strong>xdis wesi<br />
wamaxalisebeli gaTamaSebisa <strong>da</strong> latariis momwyobi (organizatorebi)<br />
valdebulia adgilobriv saga<strong>da</strong>saxado organoebSi yovelTviurad<br />
waradginos saqarTvelos finansTa ministris mier <strong>da</strong>mtkicebuli formis<br />
deklaracia <strong>da</strong> ga<strong>da</strong>ixados ga<strong>da</strong>saxadi ara ugvianes saangariSo Tvis<br />
momdevno Tvis 15 ricxvisa (ix. finansTa ministris brZaneba # 894).<br />
wamaxalisebeli gaTamaSebis momwyobi (organizatori) piris yovelTviuri<br />
ga<strong>da</strong>saxadis odenoba ganisazRvreba saangariSo TveSi gaTamaSebuli<br />
saprizo fondis mixedviT. amasTan, wamaxalisebeli gaTamaSebis bolo<br />
saangariSo TveSi ga<strong>da</strong>saxadis odenoba ganisazRvreba saprizo fondis<br />
narCeni RirebulebiT (TanxiT).<br />
‣ kazinos (samorines) magidebis, saTamaSo aparatebisa <strong>da</strong><br />
totalizatoris, bingos, lotos salaroebis mowyobisas<br />
TamaSebis organizatorebi saTamaSo biznesis ga<strong>da</strong>saxads ixdian<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSnebis SeZenisas (ix. finansTa ministris<br />
brZaneba # 896).<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSanSi igulisxmeba TamaSebis mowyobis dros<br />
saTamaSo magidebsa <strong>da</strong> saTamaSo aparatebze, totalizatoris, bingos,<br />
lotos salaroebze misamagrebeli niSani, romelic a<strong>da</strong>sturebs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s <strong>da</strong> TamaSebis momwyobis uflebas TamaSebis<br />
mowyobis adgilebze saTamaSo magidebisa <strong>da</strong> saTamaSo aparatebis<br />
<strong>da</strong>dgmasa <strong>da</strong> totalizatoris, bingos, lotos salaroebis mowyobaze.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSani un<strong>da</strong> Seicavdes:<br />
kods, romlis ganmeoreba akrZalulia;<br />
ga<strong>da</strong>saxadiT <strong>da</strong>begvris periods;<br />
gansxvavebul fers saTamaSo biznesis saxeobis mixedviT.<br />
130
TamaSebis momwyobi (organizatori) ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSans iZens<br />
<strong>da</strong>begvris obieqtis faqtobrivi ganTavsebis teritoriaze moqmedi<br />
ga<strong>da</strong>saxadis ganakveTis mixedviT Sesabamis saga<strong>da</strong>saxado inspeqciaSi,<br />
saangariSo periodis <strong>da</strong>wyebamde. ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSani<br />
registraciaSi tardeba Sesabamis saga<strong>da</strong>saxado inspeqciaSi, TamaSebis<br />
momwyobis (organizatoris) saxelze.<br />
‣ TamaSebis momwyobebi (organizatorebi) ga<strong>da</strong>saxadis ga<strong>da</strong>xdis<br />
niSans amagreben saTamaSo magidebze, saTamaSo aparatebsa <strong>da</strong><br />
totalizatoris, bingos, lotos salaroebis TvalsaCino<br />
adgilas, TamaSebis <strong>da</strong>wyebis pirvel dRes <strong>da</strong> xsnian yoveli<br />
saangariSo Tvis bolo samuSao dRes.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSnebis SeZenis, registraciis, <strong>da</strong>magrebisa <strong>da</strong><br />
<strong>da</strong>zianebuli niSnebis Secvlis, agreTve umoqmedo <strong>da</strong>begvris obieqtebis<br />
<strong>da</strong>luqvis wesebs adgens saqarTvelos finansTa ministri.<br />
saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebis arajerovnad<br />
Sesrulebis SemTxvevaSi SesaZlebelia mis mimarT gamoyenebuli iqnes<br />
saga<strong>da</strong>saxado valdebulebis uzrunvelyofis Semdegi RonisZiebebi,<br />
romelTa rigiTobas konkretuli situacii<strong>da</strong>n gamomdinare irCevs<br />
saga<strong>da</strong>saxado organo:<br />
saga<strong>da</strong>saxado ipoTeka/giravnoba;<br />
mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqceva<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba (ix. saqarTvelos mTavrobis <strong>da</strong>dgenileba #<br />
14);<br />
ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia (ix. saqarTvelos mTavrobis<br />
<strong>da</strong>dgenileba # 10);<br />
sabanko angariSebi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis<br />
Camowera<br />
ga<strong>da</strong>mxdelis salaro<strong>da</strong>n naRdi fuladi saxsrebis amoReba (ix.<br />
finansTa ministris brZaneba # 300);<br />
sxva RonisZiebebi.<br />
‣ saga<strong>da</strong>saxado valdebulebaTa uzrunvelyofis RonisZiebebi ar<br />
gamoiyeneba fasiani qaRaldebis bazris Sesaxeb saqarTvelos<br />
kanonis Sesabamisad emitentis saxeliT moqmedi sabrokero<br />
kompaniis mflobelobaSi arsebuli emitentis fasiani<br />
qaRaldebisa <strong>da</strong> fasiani qaRaldebis SesaZenad miRebuli fuladi<br />
saxsrebis mimarT.<br />
131
saga<strong>da</strong>saxado giravnoba/ipoTeka<br />
saga<strong>da</strong>saxado valdebulebis uzrunvelyofis RonisZiebis erT-erT saxes<br />
warmoadgens saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba, romelic<br />
warmoiSoba saga<strong>da</strong>saxado <strong>da</strong>valianebaze saga<strong>da</strong>saxado <strong>da</strong>vis<br />
<strong>da</strong>wyebisTanave an/<strong>da</strong> aRiarebul saga<strong>da</strong>saxado valdebulebasTan erTad.<br />
es ufleba vrceldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis farglebSi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTrebaSi arsebul nebismier qonebaze (maT<br />
Soris im qonebazec, romelic SeZenilia saga<strong>da</strong>saxado <strong>da</strong>valianebis<br />
warmoqmnis Semdeg).<br />
‣ Setyobineba giravnobis/ipoTekis uflebis warmoSobis Sesaxeb<br />
egzavneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado <strong>da</strong>valianebis<br />
warmoSobi<strong>da</strong>n ara umetes 15 dRisa.<br />
amave va<strong>da</strong>Si Setyobineba registraciisTvis egzavneba maregistrirebel<br />
organos, romelic valdebulia Setyobinebis miRebi<strong>da</strong>n ara ugvianes<br />
momdevno dRisa registraciaSi gaataros saga<strong>da</strong>saxado<br />
giravnobis/ipoTekis ufleba.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis gakotrebis saqmiswarmoebisas an<br />
restruqturizaciis reJimSi yofnisas saga<strong>da</strong>saxado giravnobis va<strong>da</strong><br />
ganisazRvreba xan<strong>da</strong>zmulobis vadis (6 weli), gakotrebis saqmiswarmoebis<br />
an restruqturizaciis reJimSi yofnis mTeli vadisa <strong>da</strong> <strong>da</strong>matebiTi<br />
orwliani vadis jamiT (magaliTi: sawarmo/organizacia<br />
restuqturizaciis reJimSi imyofebo<strong>da</strong> weliwad naxevris ganmavlobaSi,<br />
am SemTxvevaSi garavnobis va<strong>da</strong> iqneba 9,5 weli (6 + 1,5 + 2 = 9,5).<br />
‣ gakotrebis saqmiswarmoebis an restruqturizaciis reJimis<br />
<strong>da</strong>srulebis Semdeg saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba<br />
gamoiyeneba imave wesiT, rogoric gamoiyenebo<strong>da</strong> gakotrebis<br />
saqmis warmoebis an restruqturizaciis reJimis <strong>da</strong>wyebamde.<br />
saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba ar gamoiyeneba im mflobelis<br />
mimarT, romlis uflebac warmoiSva saga<strong>da</strong>saxado giravnobis/ipoTekis<br />
registraciamde. rodesac saga<strong>da</strong>saxado organo yidis<br />
giravnobas/ipoTekas <strong>da</strong>qvemdebarebul qonebas ZalaSi rCeba saga<strong>da</strong>saxado<br />
uflebis registraciamde registrirebuli sxva giravnobis/ipoTekis<br />
uflebebi.<br />
‣ Tu saga<strong>da</strong>saxado giravnobiT/ipoTekiT uflebis gauqmebis gareSe<br />
qoneba gaiyideba an raime gziT ga<strong>da</strong>ecema sxva mflobels<br />
aRniSnuli ufleba gavrceldeba am qonebaze axali mflobelis<br />
mimarT.<br />
axali mflobelis nebismieri sxva ipoTekis/giravnobis uflebas eqneba<br />
umciresi Zala im saga<strong>da</strong>saxado ipoTekis/giravnobis uflebis mimarT,<br />
romelic arsebob<strong>da</strong> gayidvamde an ga<strong>da</strong>cemamde.<br />
132
saga<strong>da</strong>saxado giravnobas/ipoTekas <strong>da</strong>qvemdebarebuli qonebis ga<strong>da</strong>cemis<br />
xelSewyobis mizniT, saxelmwifos ufleba aqvs gaauqmos<br />
giravnoba/ipoTeka, Tu:<br />
saga<strong>da</strong>saxado organo qonebis sanacvlod miiRebs moTxovnil Tanxas;<br />
CaTvlis, rom amgvari qmedeba saxelmwifos strategiul interess<br />
warmoadgens.<br />
‣ aseT SemTxvevaSi saga<strong>da</strong>saxado organo gascems cnobas qonebis<br />
saga<strong>da</strong>saxado giravnobiT/ipoTekiT <strong>da</strong>tvirTvisgan<br />
ganTavisuflebis Sesaxeb.<br />
saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba gauqmebulad iTvleba<br />
<strong>da</strong>valianebis <strong>da</strong>farvis an saga<strong>da</strong>saxado giravnobis/ipoTekis uflebis<br />
xan<strong>da</strong>zmulobis vadis gasvlis SemTxvevaSi.<br />
mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqceva<br />
Tu sasamarTlos ga<strong>da</strong>wyvetilebiT <strong>da</strong>dgenilia an mesame piris mier<br />
aRiarebulia, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qoneba an qonebrivi<br />
uflebebi raime formiT mesame piris droebiT mflobelobaSia, maSin<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis TanxmobiT <strong>da</strong> saga<strong>da</strong>saxado organos<br />
moTxovniT mesame pirma, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis aRebuli <strong>da</strong><br />
Seusrulebeli valdebulebebi (ara umetes aRiarebuli saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebisa) un<strong>da</strong> Seasrulos saga<strong>da</strong>saxado organos mimarT.<br />
mesame piris mier moTxovnis srulad an nawilobriv SesrulebisTanave<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado valdebuleba Sesabamisad uqmdeba<br />
an mcirdeba (magaliTi: ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado organos<br />
mimarT aqvs ga<strong>da</strong>saxdeli 20 000 lari <strong>da</strong> am ga<strong>da</strong>mxdels gaqiravebuli<br />
Senobi<strong>da</strong>n misaRebi aqvs 15 000 lari saijaro qiris saxiT. am pirs,<br />
romelmac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan Senoba iqirava, SeiZleba <strong>da</strong>udges<br />
valdebuleba, rom ga<strong>da</strong>saxdeli 15 000 lari ga<strong>da</strong>uxados ara<br />
gamqiravebels, aramed pir<strong>da</strong>pir saga<strong>da</strong>saxado organos. gadsaxadis<br />
ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valianeba am SemTxvevaSi Semcirdeba 5 000<br />
laramde. amavdroulad Semcirdeba mesame piris valdebuleba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT (15 000 lariT)).<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma saga<strong>da</strong>saxado organos ganucxa<strong>da</strong>, rom misi<br />
qoneba an/<strong>da</strong> qonebrivi uflebebi mesame piris droebiT mflobelobaSia,<br />
magram ar warudgina amis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentacia, saga<strong>da</strong>saxado<br />
organo mimarTavs mesame pirs am informaciis <strong>da</strong><strong>da</strong>sturebis moTxovniT.<br />
mesame piri valdebulia, moTxovnis miRebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si<br />
saga<strong>da</strong>saxado organos acnobos ra qoneba <strong>da</strong> qonebrivi uflebebia mis<br />
mflobelobaSi an uaryos aRniSnuli informacia.<br />
‣ mesame piris mier moTxovnili informaciis warudgenlobis,<br />
<strong>da</strong>gvianebiT wardgenis an mc<strong>da</strong>ri informaciis wardgenis<br />
SemTxvevaSi mas <strong>da</strong>ekisreba kodeqsiT gaTvaliswinebuli jarima.<br />
133
saga<strong>da</strong>saxado organos ufross/mis moadgiles ufleba aqvs, miiRos<br />
ga<strong>da</strong>wyvetileba mesame piris mflobelobaSi arsebul qonebaze<br />
ga<strong>da</strong>xdevinebis miqcevis Sesaxeb <strong>da</strong> warudginos mas „saga<strong>da</strong>saxado<br />
moTxovna“, rac gulisxmobs:<br />
am piris <strong>da</strong>valdebulebas moTxovnis miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>Si<br />
uSualod saga<strong>da</strong>saxado organos ga<strong>da</strong>uxados masSi aRniSnuli Tanxa<br />
an ga<strong>da</strong>sces mflobelobaSi arsebuli ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
qoneba;<br />
15 dRis va<strong>da</strong>Si „saga<strong>da</strong>saxado moTxovnis“ Seusruleblobis<br />
SemTxvevaSi am piris sabanko angariSi<strong>da</strong>n sainkaso <strong>da</strong>valebiT<br />
kuTvnili Tanxis Camoweras.<br />
‣ „saga<strong>da</strong>saxado moTxovnas“ un<strong>da</strong> <strong>da</strong>erTos ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis Tanxmoba mesame piris mflobelobaSi arsebul<br />
qonebaze ga<strong>da</strong>xdevinebis miqcevis Sesaxeb.<br />
mesame pirisTvis gagzavnil „saga<strong>da</strong>saxado moTxovnaSi“ un<strong>da</strong> aRiniSnos:<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;<br />
„saga<strong>da</strong>saxado moTxovnis“ gagzavnis (ga<strong>da</strong>cemis) TariRi;<br />
mesame piris <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong><br />
gvari/<strong>da</strong>saxeleba, misamarTi);<br />
„saga<strong>da</strong>saxado moTxovnis“ wardgenis safuZveli;<br />
moTxovnis Sinaarsi (maT Soris, mesame piris <strong>da</strong>valianebis odenoba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT, mesame pirisagan moTxovnili Tanxis<br />
odenoba <strong>da</strong> mesame piris mflobelobaSi arsebuli im qonebis<br />
miTiTeba, romelic aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTreba, am<br />
moTxovnis Sesrulebis va<strong>da</strong>, ga<strong>da</strong>xdis wesi);<br />
moTxovnis miRebisas mesame piris uflebebi <strong>da</strong> valdebulebebi (maT<br />
Soris, „saga<strong>da</strong>saxado moTxovnis“ gasaCivrebis wesi);<br />
moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi, romlebic<br />
gamoiyeneba mesame piris mimarT am moTxovnis Seusruleblobis<br />
SemTxvevaSi.<br />
mesame pirs, romelmac Seasrula saga<strong>da</strong>saxado organos aRniSnuli<br />
moTxovnebi, maTi Sesrulebis momenti<strong>da</strong>n ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
winaSe exsneba valdebuleba saga<strong>da</strong>saxado organosTvis ga<strong>da</strong>cemuli<br />
qonebis an masze uflebis Rirebulebis odenobiT, agreTve Tavisufldeba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaSe im <strong>da</strong>nakargebTan <strong>da</strong> zaralTan<br />
<strong>da</strong>kavSirebuli pasuxismgeblobisgan, romlebic SeiZleba mohyolo<strong>da</strong> am<br />
moTxovnaTa Sesrulebas.<br />
134
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba<br />
saga<strong>da</strong>saxado organo uflebamosilia, sasamarTlos ga<strong>da</strong>wyvetilebis<br />
gareSe aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis farglebSi<br />
<strong>da</strong>ados ya<strong>da</strong>Ra ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTrebaSi arsebul<br />
nebismieri saxis qonebas, maT Soris, moZrav, uZrav <strong>da</strong> aramaterialur<br />
qonebas.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba moicavs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebis<br />
aRweras, am qonebis gankargvis akrZalvas, magram ara Cveulebrivi<br />
sawarmoo mizniT gamoyenebas (gar<strong>da</strong> realizaciisaTvis<br />
gaTvaliswinebuli saqonlisa) <strong>da</strong> sarealizaciod gankuTvnili saqonlis<br />
Sesanaxad ga<strong>da</strong>cemas.<br />
‣ qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
ara aqvs qonebis nebismieri saxiT gankargvis ufleba<br />
saga<strong>da</strong>saxado organos werilobiTi Tanxmobis gareSe, isic<br />
mxolod im pirobiT, rom uzrunvelyofili iyos amis Sedegad<br />
amonagebi Tanxis Setana saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safaravad.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba warmoadgens administraciul aqts, romelic<br />
formdeba saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZanebiT <strong>da</strong><br />
ZalaSi Sedis movalisaTvis kanoniT <strong>da</strong>dgenili wesiT gacnobisTanave.<br />
‣ saga<strong>da</strong>saxado organom qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxeb<br />
ga<strong>da</strong>wyvetilebis miRebis Taobaze werilobiT un<strong>da</strong> acnobos<br />
movales ya<strong>da</strong>Ris <strong>da</strong>debamde sul cota 30 dRiT adre. gar<strong>da</strong> im<br />
SemTxvevisa, rodesac ga<strong>da</strong>saxadis ga<strong>da</strong>xdevinebas safrTxe<br />
emuqreba.<br />
nivTze ya<strong>da</strong>Ris <strong>da</strong>debis an gauqmebis Sesaxeb aqti <strong>da</strong>uyovnebliv egzavneba<br />
sajaro reestris erovnuli saagentos Sesabamis saregistracio<br />
samsaxurs.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxeb SetyobinebaSi aRniSnuli un<strong>da</strong> iyos:<br />
movalis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba, misamarTi),<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis<br />
SemTxvevaSi);<br />
misi gagzavnis TariRi;<br />
ga<strong>da</strong>uxdeli aRiarebuli ga<strong>da</strong>saxadebis saxeebi, periodi <strong>da</strong> odenoba;<br />
aRiarebuli saga<strong>da</strong>saxado valdebulebis jamuri odenoba 30-dRiani<br />
periodis <strong>da</strong>srulebisaTvis (<strong>da</strong>ricxuli sanqciebis CaTvliT) <strong>da</strong><br />
aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis moculoba.<br />
saga<strong>da</strong>saxado organos warmomadgeneli aRiarebuli saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebis farglebSi ya<strong>da</strong>Ra<strong>da</strong>debul nivTebs aRnusxavs qonebaze<br />
ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi un<strong>da</strong> aRiniSnos:<br />
misi Sedgenis dro <strong>da</strong> adgili;<br />
135
ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxeb ga<strong>da</strong>wyvetilebis mimRebi saga<strong>da</strong>saxado<br />
organos <strong>da</strong>saxeleba, saga<strong>da</strong>saxado organos warmomadgenlis saxeli,<br />
gvari <strong>da</strong> is pirebi, romlebic <strong>da</strong>eswren aqtis Sedgenas;<br />
movalis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba, misamarTi),<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis<br />
SemTxvevaSi);<br />
masSi Setanili TiToeuli sagnis <strong>da</strong>saxeleba, ganmasxvavebeli niSnebi<br />
(wona, metraJi, cveTa <strong>da</strong> sxva), Sefaseba <strong>da</strong> mTeli qonebis<br />
Rirebuleba;<br />
sagani an/<strong>da</strong> sadgomi, romelic <strong>da</strong>iluqa, <strong>da</strong> masze <strong>da</strong>debuli luqebis<br />
raodenoba <strong>da</strong> aRweriloba;<br />
im piris <strong>da</strong>saxeleba, visac Sesanaxad ga<strong>da</strong>eca qoneba <strong>da</strong> misi<br />
misamarTi, Tu Senaxva TviT movales ar <strong>da</strong>evala;<br />
rom movalesa <strong>da</strong> qonebis Semnaxvels ganemartaT maTi movaleoba<br />
qonebis SenaxvisaTvis <strong>da</strong> pasuxismgeblobis sakiTxi ga<strong>da</strong>cemuli<br />
qonebis gaflangvis, gasxvisebis an ga<strong>da</strong>malvisaTvis;<br />
rom movalesa <strong>da</strong> sxva pirebs ganemartaT saga<strong>da</strong>saxado organos<br />
moqmedebaTa gasaCivrebis wesi;<br />
saga<strong>da</strong>saxado organos warmomadgenlis an/<strong>da</strong> movalis SeniSvnebi.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqts xels aweren saga<strong>da</strong>saxado<br />
organos warmomadgeneli, qonebis Semnaxveli, movale <strong>da</strong> sxva pirebi,<br />
romlebic eswrebodnen ya<strong>da</strong>Ris <strong>da</strong>debas. Tu am pirebma uari Tqves aqtis<br />
xelmoweraze, aqtSi keTdeba Sesabamisi aRniSvna.<br />
fasiani qaRaldebi an/<strong>da</strong> fasiani nivTebi Sesanaxad amoiReba<br />
saga<strong>da</strong>saxado inspeqciis warmomadgenlis mier saqarTvelos<br />
kanonmdeblobiT <strong>da</strong>dgenili wesiT, Tu arsebobs ya<strong>da</strong>Ra<strong>da</strong>debuli<br />
nivTebis xelyofis saSiSroeba. Tu es nivTebi rCeba movalesTan, maSin<br />
ya<strong>da</strong>Ris <strong>da</strong>deba xdeba <strong>da</strong>luqviT.<br />
Tu movalis qonebaze ya<strong>da</strong>Ris <strong>da</strong>debisas mesame pirebi ganacxadeben am<br />
qonebaze Tavis uflebebs, qoneba mainc Seitaneba aRweris siaSi, magram<br />
gakeTdeba saTanado aRniSvna.<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi un<strong>da</strong> aRiniSnos TiToeuli<br />
ya<strong>da</strong>Ra<strong>da</strong>debuli nivTis sabazro fasi.<br />
‣ ya<strong>da</strong>Ra<strong>da</strong>debuli nivTebi fasdeba saga<strong>da</strong>saxado organos<br />
warmomadgenlis mier sabazro RirebulebiT, Tu ya<strong>da</strong>Ra<strong>da</strong>debuli<br />
qonebis Sefasebisas saga<strong>da</strong>saxado organos warmomadgeneli ver<br />
Seafasebs calkeul sagnebs, moiwveva eqsperti an auditi.<br />
aRiarebuli saga<strong>da</strong>saxdo <strong>da</strong>valianebis arsebobisas Tu saga<strong>da</strong>saxado<br />
organos sakmarisi safuZveli aqvs miiCnios, rom ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>xdevinebas safrTxe emuqreba, mas ufleba aqvs, moiTxovos<br />
ga<strong>da</strong>saxadis <strong>da</strong>uyovnebliv ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> misi ga<strong>da</strong>uxdelobis SemTxvevaSi<br />
ya<strong>da</strong>Ra <strong>da</strong>ados movalis qonebas (30 dRiT adre Setyobinebis gagzavnis<br />
136
gareSe). aseT SemTxvevaSi saga<strong>da</strong>saxado organom ya<strong>da</strong>Ris <strong>da</strong>debi<strong>da</strong>n 72<br />
saaTSi sasamarTlos un<strong>da</strong> warudginos Suamdgomloba movalis qonebaze<br />
ya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb. sasamarTlo valdebulia<br />
momdevno 72 saaTis ganmavlobaSi miiRos ga<strong>da</strong>wyvetileba Suamdgomlobis<br />
srulad an nawilobrivi <strong>da</strong>kmayofilebis Taobaze an uaryofis Sesaxeb.<br />
Tu saga<strong>da</strong>saxado <strong>da</strong>valianeba ar aris aRiarebuli <strong>da</strong> saga<strong>da</strong>saxado<br />
organos sakmarisi safuZveli aqvs miiCnios, rom ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>xdevinebas safrTxe emuqreba, mas ufleba aqvs, moiTxovos<br />
ga<strong>da</strong>saxadis <strong>da</strong>uyovnebliv ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> misi ga<strong>da</strong>uxdelobis SemTxvevaSi<br />
ya<strong>da</strong>Ra <strong>da</strong>ados movalis qonebas saga<strong>da</strong>saxado <strong>da</strong>valianebisas arsebuli<br />
giravnobis/ipoTekis uflebis farglebSi. aseT SemTxvevaSi saga<strong>da</strong>saxado<br />
organom ya<strong>da</strong>Ris <strong>da</strong>debi<strong>da</strong>n 72 saaTSi sasamarTlos un<strong>da</strong> warudginos<br />
Suamdgomloba saga<strong>da</strong>saxado giravnobiT/ipoTekiT movalis qonebis<br />
<strong>da</strong>tvirTvis Taobaze (Tu movales aqvs Sesabamisi qoneba) an/<strong>da</strong> qonebaze<br />
ya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb (Tu movales ara aqvs<br />
giravnobiT/ipoTekiT <strong>da</strong>satvirTi qoneba an misi Rirebuleba<br />
arasakmarisia saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safaravad).<br />
‣ Tu 72 saaTSi saga<strong>da</strong>saxado organo sasamarTloSi ar waradgens<br />
Suamdgomlobas an momdevno 72 saaTSi sasamarTlo ar miiRebs<br />
ga<strong>da</strong>wyvetilebas ya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb, ya<strong>da</strong>Ra<br />
moxsnilad CaiTvleba.<br />
saga<strong>da</strong>saxado organom mxolod im SemTxvevaSi SeiZleba miiCnios, rom<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdevinebas safrTxe emuqreba, Tu:<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli malavs qonebas, romelic SeiZleba<br />
gamoyenebul iqnes saga<strong>da</strong>saxado valdebulebis <strong>da</strong>safaravad;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli emzadeba qveynis <strong>da</strong>satoveblad ise, rom ar<br />
asrulebs saga<strong>da</strong>saxado valdebulebebs <strong>da</strong> ar axorcielebs aranair<br />
qmedebas valis <strong>da</strong>farvis mizniT;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli cdilobs gamocxaddes gakotrebulad;<br />
arsebobs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier namdvili an TvalTmaqcuri<br />
garigebiT qonebis gasxvisebis realuri saSiSroeba, romelic<br />
gaaZnelebs an SeuZlebels gaxdis mis mier saga<strong>da</strong>saxado<br />
valdebulebaTa Sesrulebis uzrunvelyofas;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, romelsac ericxeba va<strong>da</strong>ga<strong>da</strong>cilebuli<br />
aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianeba, sakuTrebaSi aqvs 10 000<br />
larze meti <strong>da</strong> ar faravs <strong>da</strong>valianebas.<br />
‣ saga<strong>da</strong>saxado organos mier qonebaze <strong>da</strong>debuli ya<strong>da</strong>Ra<br />
moxsnilad iTvleba aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis<br />
srulad <strong>da</strong>farvisTanave.<br />
137
ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia<br />
movalis ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacias axorcielebs<br />
saga<strong>da</strong>saxado organo sasamarTlos ga<strong>da</strong>wyvetilebis safuZvelze Ria<br />
auqcionis wesiT.<br />
auqcionis Catarebis drosa <strong>da</strong> adgils gansazRvravs Sesabamisi<br />
saga<strong>da</strong>saxado organo, ris Sesaxebac igi auqcionis Catarebamde 30 dRiT<br />
adre akeTebs gancxadebas.<br />
gancxadebaSi un<strong>da</strong> aRiniSnos:<br />
auqcionis Catarebis dro <strong>da</strong> adgili;<br />
qonebis mesakuTris rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,<br />
misamarTi);<br />
gasayidi qonebis <strong>da</strong>saxeleba (qonebis mokle aRwera);<br />
qonebis sawyisi fasi, romelic ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi<br />
miTiTebuli ya<strong>da</strong>Ra<strong>da</strong>debuli nivTis sabazro fasia;<br />
rom mesame pirebi, romelTac aqvT uflebebi am qonebaze, valdebulni<br />
arian, am uflebaTa <strong>da</strong>ma<strong>da</strong>sturebeli mtkicebulebani waradginon<br />
auqcionis <strong>da</strong>wyebamde;<br />
auqcionis pirobebi.<br />
‣ gancxadeba un<strong>da</strong> gamoikras saga<strong>da</strong>saxado organoSi gancxadebebis<br />
<strong>da</strong>faze <strong>da</strong> gavrceldes masobrivi informaciis saSualebiT.<br />
auqcionis Catarebis Sesaxeb informaciis gamoqveynebis Semdeg yvela<br />
<strong>da</strong>interesebul fizikur <strong>da</strong> iuridiul pirs saga<strong>da</strong>saxado organosTan<br />
SeTanxmebiT ufleba aqvs winaswar gaecnos auqcionze gasayi<strong>da</strong>d<br />
gamotanil qonebas<br />
‣ auqcionSi monawileobis msurveli piri valdebulia auqcionis<br />
<strong>da</strong>wyebamde xazinis sadepozito qveangariSze winaswar Seitanos<br />
auqcionze gasayi<strong>da</strong>d gamotanili im nivTis sawyisi Rirebulebis<br />
2 procenti, romlis SeZenasac apirebs, rac gamarjvebis<br />
SemTxvevaSi CaiTvleba ga<strong>da</strong>xdili Tanxis angariSSi.<br />
auqcions atarebs Sesabamisi saga<strong>da</strong>saxado organos warmomadgeneli. igi<br />
auqcions gaxsnilad acxadebs <strong>da</strong> sTavazobs sawyiss fass. auqcioni<br />
grZeldeba manam, sanam sxva SemoTavazeba aRar iqneba. Sesabamisi<br />
saga<strong>da</strong>saxado organos warmomadgenelma un<strong>da</strong> gamoacxados piri,<br />
romelmac auqcionis saboloo fasi SesTavaza, ris Semdegac auqcioni<br />
<strong>da</strong>srulebulad cxaddeba.<br />
‣ pirebs, romlebmac ver gaimarjves auqcionSi, ga<strong>da</strong>xdili Tanxa<br />
ubrundebaT auqcionis <strong>da</strong>srulebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si.<br />
piri, romlis SemoTavazebuli fasi miRebuli iqneba auqcionze <strong>da</strong><br />
romelic Seisyidis CamorTmeul qonebas, valdebulia <strong>da</strong>uyovnebliv<br />
ga<strong>da</strong>ixados Tavis mier SemoTavazebuli fasis aranakleb naxevari an 5000<br />
138
lari umciresi Tanxis mixedviT, xolo Tanxis <strong>da</strong>rCenili nawili un<strong>da</strong><br />
<strong>da</strong>ifaros realizacii<strong>da</strong>n 14 kalen<strong>da</strong>ruli dRis ganmavlobaSi.<br />
‣ Tanxis srulad <strong>da</strong>farvamde myidvels ar gaaCnia qonebaze<br />
sakuTrebis ufleba.<br />
auqcionze qonebis SesyidvisaTvis ga<strong>da</strong>xdili Tanxebi Seitaneba xazinis<br />
sadepozito qveangariSze, sai<strong>da</strong>nac amoRebasTan, Senaxvasa <strong>da</strong><br />
realizaciasTan <strong>da</strong>kavSirebuli xarjebis ekvivalenturi TanxebiT<br />
xorcieldeba aRniSnuli xarjebis <strong>da</strong>farva, xolo <strong>da</strong>rCenili Tanxebi<br />
iricxeba biujetis Sesabamis angariSze.<br />
Tanxis srulad ga<strong>da</strong>xdisTanave myidvels eZleva sertifikati gayidvisa<br />
<strong>da</strong> qonebis flobis (gankargvis) Sesaxeb. am sertifikatiT myidvels<br />
ga<strong>da</strong>ecema sakuTrebis ufleba, romelze<strong>da</strong>c vrceldeba arasaga<strong>da</strong>saxado<br />
giravnobis ufleba, romelic arsebob<strong>da</strong> qonebis gayidvamde <strong>da</strong><br />
aRematebo<strong>da</strong> im saga<strong>da</strong>saxado giravnobis uflebas, romelmac gamoiwvia<br />
qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba. myidvelma <strong>da</strong>uyovnebliv un<strong>da</strong> gamoitanos<br />
qoneba sawyobi<strong>da</strong>n an sacavi<strong>da</strong>n, sa<strong>da</strong>c saga<strong>da</strong>saxado departamenti<br />
inaxav<strong>da</strong> mas. myidvelis sakuTrebis ufleba ZalaSi Sedis Tanxis<br />
saxelmwifosaTvis srulad ga<strong>da</strong>xdisTanave.<br />
‣ Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebis<br />
Rirebulebis <strong>da</strong>dgenil va<strong>da</strong>Si srulad ga<strong>da</strong>x<strong>da</strong>s, is kargavs<br />
yovelgvar uflebas aRniSnul qonebaze <strong>da</strong> mis mier qonebis<br />
SeZenis mizniT ukve ga<strong>da</strong>xdil Tanxaze (maT Soris, depozitze<br />
ganTavsebul Tanxaze). am SemTxvevaSi ga<strong>da</strong>xdili TanxiT<br />
<strong>da</strong>ifareba is ga<strong>da</strong>saxadebi, romelTa <strong>da</strong>farvis mizniTac Tavis<br />
droze ganxorciel<strong>da</strong> qonebis realizacia.<br />
Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebis Rirebulebis<br />
<strong>da</strong>dgenili wesiT ga<strong>da</strong>x<strong>da</strong>s, saxelmwifo (saga<strong>da</strong>saxado organo)<br />
uflebamosilia:<br />
auqcionis Catarebis Sesaxeb xelaxali gancxadebis gamoqveynebi<strong>da</strong>n 30<br />
dRis Semdeg qoneba xelmeored gaitanos ganmeorebiT auqcionze<br />
gasayi<strong>da</strong>d;<br />
moxsnas qonebaze ya<strong>da</strong>Ra <strong>da</strong> <strong>da</strong>ubrunos igi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
mflobelobisa <strong>da</strong> gankargvis uflebiT.<br />
‣ ya<strong>da</strong>Ra<strong>da</strong>debuli malfuWebadi saqonlis realizacia SeiZleba<br />
ganxorcieldes <strong>da</strong>uyovnebliv.<br />
malfuWebad saqonlad iTvleba mxolod is saqoneli, romlis Senaxvis<br />
vadis gasvlamde <strong>da</strong>rCenilia 10 dReze naklebi. malfuWebadi saqonlis<br />
gayidvis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sxva kreditorebs<br />
auqcionis Catarebis TariRi<strong>da</strong>n 60 dRis va<strong>da</strong>Si ufleba aqvT mimarTon<br />
saga<strong>da</strong>saxado organos xelmZRvanels administraciuli sarCeliT, rom<br />
maTac hqon<strong>da</strong>T registrirebuli giravnobis ufleba gayidul malfuWebad<br />
saqonelze saga<strong>da</strong>saxado giravnobis registraciis TariRze ufro adre.<br />
aseTi sarCelis miRebis Semdeg saga<strong>da</strong>saxado organos xelmZRvaneli<br />
139
valdebulia administraciuli sarCeli ganixilos 30 dRis va<strong>da</strong>Si.<br />
saga<strong>da</strong>saxado organos xelmZRvanelis mier mosarCelis sasargeblod<br />
sarCelis ga<strong>da</strong>wyvetis SemTxvevaSi saga<strong>da</strong>saxado organo ga<strong>da</strong>uxdis<br />
mosarCeles malfuWebadi saqonlis gayidvis Sedegad miRebuli Tanxis<br />
mTlian odenobas an moTxovnil Tanxas, umciresi Tanxis mixedviT.<br />
qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi un<strong>da</strong><br />
<strong>da</strong>ifaros:<br />
qonebis amoRebasTan, Senaxvasa <strong>da</strong> realizaciasTan <strong>da</strong>kavSirebuli<br />
xarjebi;<br />
ga<strong>da</strong>saxadis Tanxebi;<br />
jarimisa <strong>da</strong> sauravis Tanxebi.<br />
‣ qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi<br />
<strong>da</strong>faruli Tanxebis Semdeg <strong>da</strong>rCenili saxsrebi 5 sabanko dRis<br />
va<strong>da</strong>Si un<strong>da</strong> <strong>da</strong>ubrundes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.<br />
maregistrirebeli organoebi, auqcionze qonebis myidvelis mier<br />
sertifikatis wardgenis SemTxvevaSi, valdebulni arian saqarTvelos<br />
kanonmdeblobiT <strong>da</strong>dgenili wesiT registraciaSi gaataron qonebis<br />
axali mesakuTre, romelic <strong>da</strong>ikavebs Zveli mesakuTris adgils <strong>da</strong><br />
gaxdeba sakuTrebis ga<strong>da</strong>cemis momentSi arsebul nivTTan <strong>da</strong>kavSirebuli<br />
samarTlebrivi urTierTobis monawile.<br />
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli auqcionis Catarebamde<br />
uzrunvelyofs saga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> saga<strong>da</strong>saxado<br />
organos mier auqcionis organizebisaTvis ukve gaweuli xarjebis<br />
<strong>da</strong>farvas an auqcionis Catarebamde saga<strong>da</strong>saxado organosa <strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels Soris <strong>da</strong>ideba saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebis ga<strong>da</strong>vadebis Sesaxeb werilobiTi SeTanxmeba,<br />
ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia Sewydeba.<br />
sabanko angariSi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis<br />
Camowera<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar Seasrulebs saga<strong>da</strong>saxado valdebulebas<br />
misi SesrulebisaTvis saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili vadis<br />
gasvli<strong>da</strong>n 10 dReSi, maSin saga<strong>da</strong>saxado organos ufleba aqvs,<br />
aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis farglebSi, misi sabanko<br />
angariSi<strong>da</strong>n sainkaso <strong>da</strong>valebiT Camoweros ga<strong>da</strong>saxadis, sauravisa <strong>da</strong><br />
jarimis Tanxebi <strong>da</strong> Caricxos isini Sesabamis biujetebSi.<br />
ga<strong>da</strong>wyvetilebas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sabanko angariSi<strong>da</strong>n<br />
ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis Camoweris Sesaxeb iRebs<br />
saga<strong>da</strong>saxado organos ufrosi/misi moadgile brZanebiT, romelsac<br />
kodeqsiT <strong>da</strong>dgenili wesiT ga<strong>da</strong>scems movales <strong>da</strong> im sabanko<br />
<strong>da</strong>wesebulebas, romelSic movales gaxsnili aqvs sabanko angariSi.<br />
saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebaSi un<strong>da</strong> mieTiTos ga<strong>da</strong>saxadis<br />
140
ga<strong>da</strong>mxdelis is sabanko angariSebi, sai<strong>da</strong>nac un<strong>da</strong> ganxorcieldes<br />
ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis ga<strong>da</strong>ricxva <strong>da</strong> ga<strong>da</strong>saricxi<br />
Tanxis odenoba.<br />
‣ saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valeba ga<strong>da</strong>saxadis, sauravisa<br />
<strong>da</strong> jarimis Tanxebis Sesabamis biujetebSi Caricxvis Sesaxeb<br />
sabanko <strong>da</strong>wesebulebam un<strong>da</strong> Seasrulos upirobod.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli<br />
piris salaro<strong>da</strong>n naRdi fuladi saxsrebis amoReba<br />
Tu aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safarad arasakmarisia<br />
sabanko angariSebi<strong>da</strong>n Camowerili Tanxebi <strong>da</strong> saga<strong>da</strong>saxado organos mier<br />
gatarebuli RonisZieba, maSin saga<strong>da</strong>saxado organos ufleba aqvs<br />
mosamarTlis brZanebis gareSe ganaxorcielos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
salaros seifi<strong>da</strong>n an sxva saTavsi<strong>da</strong>n (gar<strong>da</strong> fizikuri piris<br />
sacxovrebeli binisa) arsebuli naRdi fuladi saxsrebis (maT Soris,<br />
ucxouri valutis) amoReba aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis<br />
<strong>da</strong>farvisaTvis aucilebeli odenobiT.<br />
naRdi fuladi saxsrebis amoRebis wess gansazRvravs saqarTvelos<br />
finansTa ministri (ix. finansTa ministris brZaneba # 300).<br />
movalis salaro<strong>da</strong>n an sxva saTavsi<strong>da</strong>n amoRebuli naRdi fuladi<br />
saxsrebi imave dRes un<strong>da</strong> iqnes Setanili sabanko <strong>da</strong>wesebulebaSi<br />
Sesabamisi biujetebis angariSze Caricxvis mizniT. Tu aRniSnuli<br />
fuladi saxsrebis Setana sabanko <strong>da</strong>wesebulebaSi imave dRes<br />
SeuZlebelia, isini Setanil un<strong>da</strong> iqnes sabanko <strong>da</strong>wesebulebaSi uaxloes<br />
(momdevno) samuSao dRes.<br />
crumagieri mflobeloba<br />
pirebi warmoadgenen erTimeoris crumagier pirebs, Tu sasamarTlo<br />
<strong>da</strong>adgens, rom praqtikulad SeuZlebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
gansxvaveba sxva pirisagan imis gamo, rom es ukanaskneli gamoyenebulia<br />
ga<strong>da</strong>saxadebisagan Tavis asarideblad. aseT SemTxvevaSi, Tu ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels aqvs Seusrulebeli, va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado<br />
valdebuleba, saga<strong>da</strong>saxado organos ufleba aqvs crumagieri piris<br />
mimarT gaataros saga<strong>da</strong>saxado valdebulebis Sesrulebis<br />
uzrunvelyofis RonisZiebebi.<br />
SesaZloa ganxorcieldes va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis<br />
Camowera. va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebebi Camoiwereba, Tu:<br />
igi aRiardeba uimedo saga<strong>da</strong>saxado <strong>da</strong>valianebad (ix. finansTa<br />
ministris brZaneba # 148).<br />
141
Sewydeba saga<strong>da</strong>saxado valdebulebebi piris gar<strong>da</strong>cvalebis, ugzoukvlod<br />
<strong>da</strong>kargvis an qmeduunarobis gamo an saga<strong>da</strong>saxado<br />
kanonmdeblobis sxva aqtebis safuZvelze.<br />
va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis Camosawerad saqarTvelos<br />
finansTa saministrosTan Seqmnilia va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong><br />
sasesxo <strong>da</strong>valianebebis restruqturizaciis mizanSewonilobis sakiTxis<br />
Semswavleli komisia, romlis <strong>da</strong>skvnis safuZvelze saqarTvelos<br />
finansTa ministris brZanebiT xdeba va<strong>da</strong>ga<strong>da</strong>cilebuli uimedo<br />
<strong>da</strong>valianebis Camowera.<br />
‣ Tu piri, romelsac Camoewera uimedo saga<strong>da</strong>saxado <strong>da</strong>valianeba,<br />
agrZelebs ekonomikur saqmianobas an/<strong>da</strong> <strong>da</strong>dgin<strong>da</strong>, rom mas aqvs<br />
qoneba, maSin am piris mimarT ganaxldeba adre Camowerili<br />
saga<strong>da</strong>saxado valdebulebis moqmedeba, sauravis <strong>da</strong>ricxva <strong>da</strong><br />
jarimis <strong>da</strong>kisreba.<br />
saga<strong>da</strong>saxado kontroli<br />
saga<strong>da</strong>saxado kontrolTan <strong>da</strong>kavSirebuli debulebebi gamoiyeneba yvela<br />
ga<strong>da</strong>saxadis <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT, Tu saga<strong>da</strong>saxado<br />
kanonmdeblobiT sxva ram ar aris gaTvaliswinebuli.<br />
‣ saga<strong>da</strong>saxado kontrols axorcielebs mxolod saga<strong>da</strong>saxado<br />
organo, xolo sabaJo kanonmdeblobiT gansazRvrul SemTxvevebSi<br />
_ sabaJo organo.<br />
sagadsaxado kontroli moicavs (ix. sqema # 9):<br />
mimdinare kontrolis procedurebs<br />
- ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa aRrixva;<br />
- ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan informaciis wardgenis moTxovna;<br />
- zogadi anlitikuri procedurebi.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebas<br />
- qronometraJi;<br />
- sakontrolo Sesyidva;<br />
- inventarizacia;<br />
- <strong>da</strong>Tvaliereba.<br />
saga<strong>da</strong>saxado Semowmebas<br />
- kameraluri;<br />
- gasvliTi.<br />
saga<strong>da</strong>saxado kontroli<br />
142
saga<strong>da</strong>saxado kontroli<br />
mimdinare kontrolis<br />
procedurebi<br />
ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis<br />
saqmianobaze <strong>da</strong>kvirveba<br />
saga<strong>da</strong>saxado<br />
Semowmeba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa aRricxva<br />
ga<strong>da</strong>mxdelisgan informaciis<br />
wardgenis moTxovna<br />
zogadi anlitikuri procedurebi<br />
qronometraJi<br />
sakontrolo Sesyidva<br />
inventarizacia<br />
<strong>da</strong>Tvaliereba<br />
kameraluri<br />
gasvliTi<br />
gasvliTi<br />
sqema # 9<br />
‣ saga<strong>da</strong>saxado kontrolis procedurebma gonivrul farglebSi ar<br />
un<strong>da</strong> <strong>da</strong>arRvios ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobis Cveuli<br />
ritmi <strong>da</strong> ar gaaCeros misi saqmianoba.<br />
sxva makontrolebel <strong>da</strong> samarTal<strong>da</strong>mcav organoebs ekrZalebaT<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobis saga<strong>da</strong>saxado kontroli.<br />
aucileblobis SemTxvevaSi kontroli SesaZloa ganxorcieldes<br />
operatiul-samZebro saqmianobis ganmaxorcielebeli organos TxovniT,<br />
risTvisac saga<strong>da</strong>saxado organo mosamarTlis brZanebiT moipovebs<br />
saga<strong>da</strong>saxado kontrolis uflebas.<br />
‣ mosamarTle sakiTxs ganixilavs erTpirovnulad, <strong>da</strong>xurul<br />
sxdomaze, mxareTa monawileobis gareSe.<br />
143
saga<strong>da</strong>saxado organo uflebamosilia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
mimarT gamoiyenos saga<strong>da</strong>saxado kontrolis formebi <strong>da</strong> meTodebi<br />
mxolod mosamarTlis brZanebis safuZvelze, gar<strong>da</strong>:<br />
mimdinare kontrolis procedurebisa;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebisa<br />
(amasTan, araaqcizuri saqonlis mflobel pirs mosamarTlis<br />
brZanebis gareSe kalen<strong>da</strong>ruli wlis ganmavlobaSi inventarizacia<br />
SeiZleba Cautardes ara umetes 3-jer);<br />
kameraluri saga<strong>da</strong>saxado Semowmebisa;<br />
gegmuri gasvliTi saga<strong>da</strong>saxado Semowmebisa;<br />
im sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebisa, romelic<br />
<strong>da</strong>kavSirebulia sawarmos/organizaciis reorganizaciasTan an<br />
likvi<strong>da</strong>ciasTan;<br />
ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmeba.<br />
mosamarTle ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado Semowmebis Sesaxeb<br />
brZanebas gascems im SemTxvevaSi, Tu saga<strong>da</strong>saxado organo mas warudgens<br />
informacias <strong>da</strong>sabuTebuli <strong>da</strong> safuZvliani eWviT ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado kanonmdeblobis moTxovnaTa <strong>da</strong>rRvevis<br />
faqtebis Sesaxeb.<br />
‣ Tu mosamarTle ar gascems brZanebas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saqmianobis saga<strong>da</strong>saxado Semowmebis Sesaxeb, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis aRniSnuli Semowmeba ar Catardeba.<br />
‣ saga<strong>da</strong>saxado organo uflebamosilia ganaxorcielos<br />
saga<strong>da</strong>saxado Semowmeba mxolod im sakiTxTan <strong>da</strong>kavSirebiT,<br />
romlis Sesaxebac arsebobs mosamarTlis brZaneba.<br />
‣ mosamarTlis brZanebis gareSe akrZalulia ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saqmianobis ukve Semowmebuli periodis Semowmeba.<br />
mimdinare kontrolis procedurebi<br />
mimdinare saga<strong>da</strong>saxado kontrolis erT-erTi saxeobaa ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelTa aRricxva. registracii<strong>da</strong>n an ekonomikuri saqmianobis<br />
<strong>da</strong>wyebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si, sawarmo/organizacia, mewarme fizikuri piri<br />
an profesiuli saqmianobiT <strong>da</strong>kavebuli pirebi 9 saga<strong>da</strong>saxado aRricxvaze<br />
ayvanisTvis, xolo sxva fizikuri piri saidentifikacio nomris<br />
misaRebad, mimdinare ga<strong>da</strong>saxadebis ga<strong>da</strong>xdis an saga<strong>da</strong>saxado<br />
deklaraciis wardgenis va<strong>da</strong>mde aranakleb 10 dRiT adre, valdebulia<br />
gancxadebiT mimarTos Sesabamis saga<strong>da</strong>saxado organos.<br />
sawarmo/organizacia (gar<strong>da</strong> ucxouri sawarmos mudmivi <strong>da</strong>wesebulebisa)<br />
saga<strong>da</strong>saxado aRricxvaze <strong>da</strong>dgomis mizniT saga<strong>da</strong>saxado organoSi<br />
9 `mewarmeTa Sesaxeb~ kanonis pirveli muxlis meore punqti.<br />
144
waradgenil gancxadebas Tan un<strong>da</strong> <strong>da</strong>urTos saxelmwifo registraciis<br />
mowmobis, sa<strong>da</strong>mfuZneblo <strong>da</strong> saxelmwifo registraciisTvis<br />
savaldebulo sxva dokumentebis notariulad <strong>da</strong>mowmebuli aslebi.<br />
mewarme fizikuri piris SemTxevaSi saxelmwifo registracia <strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad <strong>da</strong>registrireba erTdroulad xdeba. amisaTvis<br />
mewarme fizikuri piri Sesabamis saga<strong>da</strong>saxado organoSi waradgens<br />
gancxadebas ga<strong>da</strong>mxdelad <strong>da</strong>registrirebis Sesaxeb <strong>da</strong> `mewarmeTa<br />
Sesaxeb~ saqarTvelos kanoniT gansazRvrul dokumentebs saxelmwifo<br />
registraciis mizniT (ix. samoqalaqo kodeqsi, muxli 5, sawarmoTa<br />
registracia).<br />
‣ saga<strong>da</strong>saxado organo valdebulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
gancxadebis wardgeni<strong>da</strong>n 5 dRis va<strong>da</strong>Si mianiWos mas<br />
saidentifikacio nomeri <strong>da</strong> ga<strong>da</strong>sces ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
mowmoba.<br />
saaRricxvo monacemebis safuZvelze finansTa saministros saga<strong>da</strong>saxado<br />
departamenti awarmoebs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa erTian saxelmwifo<br />
reestrs.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxedelis Sesaxeb identificirebuli informacia<br />
iTvleba saga<strong>da</strong>saxado saidumloebad ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
aRricxvaze ayvanis momenti<strong>da</strong>n.<br />
mimdinare saga<strong>da</strong>saxado kontrolis erT-erTi saxeobaa aseve ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisagan informaciis moTxovna. saga<strong>da</strong>saxado organos<br />
uflebamosil Tanamdebobis pirs, saga<strong>da</strong>saxado organos ufrosis/misi<br />
moadgilis werilobiTi brZanebis safuZvelze (sa<strong>da</strong>c konkretulad un<strong>da</strong><br />
mieTiTos warsadgeni saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<br />
<strong>da</strong>kavSirebuli informaciis CamonaTvali <strong>da</strong> maTi wardgenis gonivruli<br />
va<strong>da</strong>), ufleba aqvs moiTxovos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisagan saaRricxvo<br />
dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli informaciis wardgena.<br />
‣ aRniSnuli dokumentebis aslebis <strong>da</strong>mowmebas axorcielebs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.<br />
saga<strong>da</strong>saxado organosTvis informaciis wardgena SesaZloa<br />
gaxorcieldes bankis an sabanko operaciebis calkeul saxeobaTa<br />
Semsrulebeli sxva organizaciis mier, romelic valdebulia:<br />
mewarme fizikur pirs an/<strong>da</strong> sawarmos/organizacias gauxsnas sabanko<br />
an/<strong>da</strong> sxva angariSi mxolod ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saidentifikacio nomris miniWebis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis<br />
wardgenis Semdeg, gar<strong>da</strong> ucxouri sawarmosaTvis sabanko angariSis<br />
gaxsnisas;<br />
3 dRis va<strong>da</strong>Si acnobos Sesabamis saga<strong>da</strong>saxado organos ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisaTvis aRniSnuli angariSis gaxsnis Sesaxeb <strong>da</strong><br />
saga<strong>da</strong>saxado organos mier am informaciis miRebamde ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis angariSi<strong>da</strong>n ar ganaxorcielos gasavlis operaciebi;<br />
145
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSi<strong>da</strong>n ar ganaxorcielos gasavlis<br />
operaciebi dokumentebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio<br />
nomris miTiTebis gareSe.<br />
ucxouri sawarmosTvis angariSis gaxsnisas bankis an sabanko operaciebis<br />
calkeul saxeobaTa Semsrulebeli sxva organizacia valdebulia<br />
aRniSnulis Taobaze 3 dRis va<strong>da</strong>Si acnobos saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departaments, romlis mier informaciis<br />
miRebamde ucxouri sawarmos angariSi<strong>da</strong>n ar ganaxorcielos gasavlis<br />
operaciebi <strong>da</strong> ucxouri sawarmos mier miwodebuli informaciis<br />
safuZvelze saqarTvelos finansTa saministros saga<strong>da</strong>saxado<br />
departaments warudginos informacia saidentifikacio nomris an/<strong>da</strong><br />
mudmivi <strong>da</strong>wesebulebis faqtobrivi misamarTis Sesaxeb aseTis arsebobis<br />
an wardgenis SemTxvevaSi.<br />
saga<strong>da</strong>saxado organos ga<strong>da</strong>saxadis odenobis <strong>da</strong>dgenis mizniT ufleba<br />
aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ga<strong>da</strong>saxadi <strong>da</strong>aricxos arsebuli masalebis<br />
safuZvelze Sesabamisi faqtebisa <strong>da</strong> garemoebebis gaTvaliswinebiT,<br />
pir<strong>da</strong>piri <strong>da</strong> arapir<strong>da</strong>piri meTodebis gamoyenebiT (aqtivebis sididis,<br />
saoperacio Semosavlebisa <strong>da</strong> xarjebis gaTvaliswinebiT, agreTve sxva<br />
msgavsi informaciis analizis safuZvelze) Tu:<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar axorcielebs buRaltrul aRricxvas<br />
kanonmdeblobiT gaTvaliswinebuli formiTa <strong>da</strong> wesiT;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saerTod ar axorcielebs buRaltrul<br />
aRricxvas;<br />
saaRricxvo dokumentacia <strong>da</strong>karguli an/<strong>da</strong> ganadgurebulia, ris<br />
gamoc SeuZlebelia <strong>da</strong>begvris obieqtis, <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli<br />
obieqtisa <strong>da</strong> saga<strong>da</strong>saxado valdebulebebis gansazRvra.<br />
‣ Tu raime Tanxa gamoiyeneba konkretuli piris interesebisTvis,<br />
CaiTvleba, rom es Tanxa miRebuli aqvs am pirs.<br />
‣ urTierT<strong>da</strong>mokidebul pirebs Soris garigebisas Semosavlebi <strong>da</strong><br />
xarjebi ise un<strong>da</strong> ganawildes, rogorc <strong>da</strong>moukidebel pirebs<br />
Soris <strong>da</strong>debuli garigebis dros.<br />
barteruli operaciis Rirebulebis Semcirebulad Cvenebisas<br />
saga<strong>da</strong>saxado organo axorcielebs <strong>da</strong>begvris obieqtis koreqtirebas<br />
sabazro fasebiT <strong>da</strong> ga<strong>da</strong>saxadis xelaxal gamoangariSebas saga<strong>da</strong>saxado<br />
samarTal<strong>da</strong>rRvevisaTvis gansazRvruli sanqciebis gaTvaliswinebiT.<br />
saga<strong>da</strong>saxado valdebulebis gansazRvris mizniT saga<strong>da</strong>saxado organos<br />
ufleba aqvs:<br />
mxedvelobaSi ar miiRos sameurneo operaciebi, romlebsac ara aqvs<br />
arsebiTi ekonomikuri gavlena;<br />
sameurneo operaciis formisa <strong>da</strong> Sinaarsis gaTvaliswinebiT<br />
Secvalos misi klasifikacia, Tu operaciis forma ar Seesabameba mis<br />
Sinaarss.<br />
146
mimdinare saga<strong>da</strong>saxado kontrolis kidev erTi saxeobaa zogadi<br />
analitikuri procedurebi, romlis mixedviTac xdeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisagan miRebuli informaciis ganzogadeba, statistikuri <strong>da</strong><br />
sxva informaciis Sekreba, maTi Se<strong>da</strong>rebiTi <strong>da</strong> krebsiTi analizi <strong>da</strong> am<br />
analizis safuZvelze saga<strong>da</strong>saxado Semowmebisa <strong>da</strong> administrirebis<br />
RonisZiebebis <strong>da</strong>gegmva <strong>da</strong> optimizacia, maT Soris:<br />
Semosavlebisa <strong>da</strong> ga<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva obieqtebis Sesaxeb<br />
informaciis Segroveba;<br />
saga<strong>da</strong>saxado valdebulebaTa mixedviT <strong>da</strong>valianebis warmoSobis<br />
mizezebis Seswavla;<br />
saga<strong>da</strong>saxado SeRavaTebiT mosargeble ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
saga<strong>da</strong>saxado valdebulebaTa Sesrulebis analizi;<br />
saga<strong>da</strong>saxado kanonmdeblobiT gaTvaliswinebuli aRricxvis<br />
formebis gamoyeneba.<br />
‣ saga<strong>da</strong>saxado organos mier Catarebuli zogadi analitikuri<br />
procedurebis Sedegebi aisaxeba mimdinare kontrolis Sesaxeb<br />
gaformebul cnobaSi.<br />
piri, romelic saqonlis/momsaxurebis realizacias axorcielebs<br />
upiratesad naRdi angariSsworebiT, ga<strong>da</strong>saxadis ga<strong>da</strong>xdisas iyenebs<br />
saqarTvelos finansTa ministris mier <strong>da</strong>dgenili Semosavlebisa <strong>da</strong><br />
xarjebis aRricxvis gamartivebul wesebs (ix. finansTa ministris<br />
brZaneba # 899).<br />
es wesebi ar vrceldeba im ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze, romelic mogebisa<br />
<strong>da</strong> saSemosavlo ga<strong>da</strong>saxadebis miznebi<strong>da</strong>n gamomdinare, valdebulia<br />
ganaxorcielos an nebayoflobiT axorcielebs buRaltrul aRricxvas<br />
<strong>da</strong>ricxvis meTodiT, agreTve im pirze, romelic registrirebulia dRg-is<br />
ga<strong>da</strong>mxdelad.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxado<br />
kontrolis procedurebi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirveba xorcieldeba<br />
saga<strong>da</strong>saxado organos uflebamosili Tanamdebobis piris, saga<strong>da</strong>saxado<br />
organos ufrosis/misi moadgilis motivirebuli brZanebis safuZvelze,<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaswari Setyobinebis gareSe. brZanebaSi un<strong>da</strong><br />
mieTiTos:<br />
<strong>da</strong>kvirvebis procedurebis Catarebis periodi (misi <strong>da</strong>wyebisa <strong>da</strong><br />
<strong>da</strong>mTavrebis vadebi);<br />
procedurebis ganmaxorcielebeli saga<strong>da</strong>saxado organos<br />
uflebamosil pirTa CamonaTvali.<br />
ga<strong>da</strong>saxadi ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebis<br />
Casatareblad saga<strong>da</strong>saxado organos uflebamosilma pirma ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels un<strong>da</strong> warudginos:<br />
147
piradobis <strong>da</strong>ma<strong>da</strong>sturebeli mowmoba;<br />
saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxado kontrolis<br />
procedurebis Catarebis Sesaxeb;<br />
am procedurebis Catarebis programa;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebis ganmartebiTi baraTi.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis<br />
ganxorcieleba <strong>da</strong>saSvebia mxolod ga<strong>da</strong>mxdelis samuSao<br />
saaTebSi an/<strong>da</strong> faqtobrivi muSaobis dros.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebs<br />
un<strong>da</strong> eswrebodes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an misi<br />
warmomadgeneli, xolo saWiroebis SemTxvevaSi _ mowveuli<br />
specialistic.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxado<br />
kontrolis procedurebis Sedegebze dgeba oqmi, romelsac xels aweren<br />
saga<strong>da</strong>saxdo kontrolis ganmaxorcielebeli saga<strong>da</strong>saxado organos<br />
uflebamosili Tanamdebobis piri, ga<strong>da</strong>saxadis ga<strong>da</strong>mxeli an misi<br />
warmomadgeneli, aseve mowveuli specialisti (misi monawileobis<br />
SemTxvevaSi).<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis an misi warmomadgenlis mier oqmze<br />
xelis moweraze uaris SemTxvevaSi oqmSi keTdeba Sesabamisi<br />
Canaweri.<br />
qronometraJi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Semosavlebis, saqonlis/momsaxurebis miwodebis<br />
zusti moculobisa <strong>da</strong> <strong>da</strong>qiravebul fizikur pirTa raodenobis <strong>da</strong>dgenis<br />
mizniT saga<strong>da</strong>saxado organos ufleba aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saqmianobaze awarmoos <strong>da</strong>kvirveba <strong>da</strong> qronometraJis wesiT (ix.<br />
saga<strong>da</strong>saxado departamentis Tavmjdomaris brZaneba # 226) am saqmianobis<br />
gamokvleva.<br />
qronometraJi tardeba samuSao dRis ganmavlobaSi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier warmoebuli an/<strong>da</strong> miwodebuli saqonlis/momsaxurebis<br />
moculobis Sesaxeb uwyveti Canawerebis warmoebiT. saWiroebis<br />
SemTxvevaSi, saga<strong>da</strong>saxado organos uflebamosil pirs ufleba aqvs<br />
<strong>da</strong>ayenos mricxvelebi <strong>da</strong> sxva sazomi xelsawyoebi <strong>da</strong> qronometraJis<br />
Catarebis yoveli dRis bolos awarmoos maTi maCveneblebis registracia.<br />
‣ qronometraJi tardeba kalen<strong>da</strong>ruli Tvis manZilze aranakleb 7<br />
dRis ganmavlobaSi saga<strong>da</strong>saxado organos aranakleb 2<br />
uflebamosili TanamSromlis mier.<br />
148
saga<strong>da</strong>saxado organom saWiroebis SemTxvevaSi SeiZleba gaagrZelos<br />
qronometraJi momdevno TveSi <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikuri<br />
saqmianobis obieqtze <strong>da</strong>kvirvebis mizniT SemoiRos saga<strong>da</strong>saxado<br />
saguSago.<br />
‣ qronometraJis Catarebisas saga<strong>da</strong>saxado organos<br />
warmomadgenlebs ufleba ar aqvT moiTxovon ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saaRricxvo dokumentaciis an <strong>da</strong>begvrasTan<br />
<strong>da</strong>kavSirebuli sxva informaciis wardgena.<br />
saqonlisa <strong>da</strong> momsaxurebis sakontrolo Sesyidva<br />
saga<strong>da</strong>saxado organos ufleba aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
miRebuli Semosavlebis realuri moculobis <strong>da</strong>dgenis mizniT<br />
ganaxorcielos saqonlis/momsaxurebis sakontrolo Sesyidva an/<strong>da</strong><br />
<strong>da</strong>adginos saqonlis/momsaxurebis fasi sakontrolo Sesyidvis<br />
SeTavazebiT (misi moxmarebis miznis gareSe).<br />
<strong>da</strong>Tvalereba<br />
saga<strong>da</strong>saxado kontrolis ganxorcielebis mizniT saga<strong>da</strong>saxado organos<br />
uflebamosil Tanamdebobis pirs ufleba aqvs ganaxorcielos<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis teritoriebisa <strong>da</strong> Senoba-nagebobebis<br />
<strong>da</strong>Tvaliereba, gar<strong>da</strong> fizikuri piris sacxovrebeli binisa.<br />
‣ fizikuri piris sacxovrebeli binis <strong>da</strong>Tvaliereba <strong>da</strong>saSvebia<br />
mxolod sasamarTlos ga<strong>da</strong>wyvetilebiT.<br />
<strong>da</strong>Tvalierebis procedurebi moicavs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
teritoriebisa <strong>da</strong> Senoba-nagebobebis gare <strong>da</strong> Si<strong>da</strong> sivrcis vizualur<br />
<strong>da</strong>Tvalierebas. <strong>da</strong>Tvalierebis procedurebis Catarebisas akrZalulia<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis dokumentaciisa <strong>da</strong> sasaqonlo-materialuri<br />
faseulobebis Semowmeba, aseve misgan sityvieri <strong>da</strong> werilobiTi axsnaganmartebis<br />
moTxovna.<br />
‣ <strong>da</strong>Tvalierebis procedura ar moicavs seifis, karadis, ujrisa<br />
<strong>da</strong> sxva msgavsi saTavsis SigTavsis vizualur <strong>da</strong>Tvalierebasa <strong>da</strong><br />
Semowmebas.<br />
inventarizacia<br />
inventarizaciis Catarebisas saga<strong>da</strong>saxado organos ufrosi sasamarTlos<br />
ga<strong>da</strong>wyvetilebis gareSe gamoscems brZanebas aqcizuri saqonlis<br />
mflobeli piris sasaqonlo-materialuri faseulobis inventarizaciis<br />
Catarebis Sesaxeb.<br />
inventarizaciis gonivrul va<strong>da</strong>Si Catarebis mizniT ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis xelmZRvanelis (direqtoris) mier iqmneba sainventarizacio<br />
149
komisia, romelSic un<strong>da</strong> Sevidnen pirebi, romlebic kargad icnoben<br />
sainventarizcio qonebas, ician misi fasi <strong>da</strong> pirveladi aRricxva.<br />
sainventarizacio komisia valdebulia srulad <strong>da</strong> droulad aRricxos<br />
sasaqonlo-materialuri faseulobebi warmoebisa <strong>da</strong> maTi Senaxvis<br />
adgilze, aRricxvis Sedegebi Sea<strong>da</strong>ros buRaltruli aRricxvis<br />
Sesabamis monacemebs <strong>da</strong> Seitanos isini sasaqonlo-materialuri<br />
faseulobebis aRweris oqmSi.<br />
‣ araaqcizuri saqonlis mflobeli piris sasaqonlo-materialuri<br />
faseulobis inventarizaciis brZaneba SeiZleba gaices<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi ara umetes 3-jer.<br />
‣ saga<strong>da</strong>saxado inspeqciis uflebamosil pirebs ufleba aqvT<br />
sasamarTlos ga<strong>da</strong>wyvetilebis gareSe inpeqciis samoqmedo<br />
teritoriaze ganaxorcielon sakontrolo-salaro aparatebis<br />
gamoyenebis wesebis <strong>da</strong>cvis kontroli.<br />
saga<strong>da</strong>saxado Semowmeba<br />
saga<strong>da</strong>saxado kontrolis erT-erT meqanizms warmoadgens saga<strong>da</strong>saxado<br />
Semowmeba, romelic SeiZleba iyos kameraluri <strong>da</strong> gasvliTi. gasvliTi<br />
saga<strong>da</strong>saxado Semowmeba (ix. sqema # 10) iyofa gegmur, sakontrolo <strong>da</strong><br />
ga<strong>da</strong>udebel saga<strong>da</strong>saxado Semowmebad.<br />
saga<strong>da</strong>saxado Semowmeba<br />
saga<strong>da</strong>saxado Semowmeba<br />
kameraluri<br />
gasvliTi<br />
gegmiuri<br />
sakontrolo<br />
ga<strong>da</strong>udebeli<br />
sakontrolo<br />
sqema # 10<br />
150
kameraluri saga<strong>da</strong>saxado Semowmeba<br />
kameraluri saga<strong>da</strong>saxado Semowmebis safuZvelze, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saqmianobis adgilze gausvlelad <strong>da</strong> ga<strong>da</strong>mxdelis mier<br />
wardgenili informaciis analizis saSualebiT, dgindeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebis Sesrulebis Sesabamisoba<br />
kodeqsiT <strong>da</strong>dgenil moTxovnebTan.<br />
kameraluri Semowmeba tardeba saga<strong>da</strong>saxado organos xelmZRvanelis/misi<br />
moadgilis werilobiTi brZanebis safuZvelze saga<strong>da</strong>saxado organos<br />
uflebamosili Tanamdebobis piris mier. kameraluri saga<strong>da</strong>saxado<br />
Semowmebis Casatareblad saga<strong>da</strong>saxado organos uflebamosil<br />
Tanamdebobis pirs ufleba aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels mosTxovos<br />
axsna-ganmartebebis, saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<br />
<strong>da</strong>kavSirebuli sxva informaciis wardgena.<br />
‣ aRniSnul dokumentebSi, kameraluri Semowmebis Sedegad<br />
gamovlenili Secdomebis Sesaxeb ecnobeba ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels, romelmac dokumentebSi un<strong>da</strong> Seitanos Sesabamisi<br />
Sesworebebi.<br />
Tu kameraluri Semowmebis Sedegad gamovlenili Secdomebi iwvevs<br />
ga<strong>da</strong>saxadis Tanxis cvlilebas (Semcirebas an gazr<strong>da</strong>s), maSin<br />
saga<strong>da</strong>saxado organos uflebmosili Tanamdebobis piri adgens<br />
saga<strong>da</strong>saxado Semowmebis aqts <strong>da</strong> xels awers masze, romelsac amtkicebs<br />
saga<strong>da</strong>saxado organos ufrosi/misi moadgile. kameraluri saga<strong>da</strong>saxado<br />
Semowmebis Sedegad ga<strong>da</strong>saxadis <strong>da</strong>ricxuli Tanxis Sesaxeb ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels egzavneba `saga<strong>da</strong>saxado moTxovna~.<br />
gasvliTi saga<strong>da</strong>saxado Semowmeba<br />
gasvliTi saga<strong>da</strong>saxado Semowmeba iTvaliswinebs ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saqmianobis adgilze ga<strong>da</strong>saxadebis gaangariSebasTan<br />
<strong>da</strong>kavSirebuli dokumentaciis srul an SerCeviT Semowmebas, romelic<br />
SeiZleba moicavdes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis<br />
saga<strong>da</strong>saxado kontrolis procedurebsac.<br />
gasvliTi saga<strong>da</strong>saxado Semowmebis <strong>da</strong>niSvnis Sesaxeb brZanebas un<strong>da</strong><br />
<strong>da</strong>erTos procesSi Sesasrulebel im moqmedebaTa CamonaTvali, romlebic<br />
Semowmebis programiTaa gaTvaliswinebuli.<br />
‣ gasvliTi saga<strong>da</strong>saxado Semowmeba <strong>da</strong>saSvebia mxolod<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis samuSao saaTebSi an/<strong>da</strong> faqtobrivi<br />
muSaobis dros.<br />
151
gasvliTi saga<strong>da</strong>saxado Semowmebis Catarebis Sesaxeb gadwyvetilebis<br />
miRebis Semdeg iqmneba saga<strong>da</strong>saxado Semowmebis jgufi, romelic<br />
valdebulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warudginos:<br />
jgufis wevrTa piradobis <strong>da</strong>ma<strong>da</strong>sturebeli mowmobebi;<br />
saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba<br />
saga<strong>da</strong>saxado Semowmebis jgufis Seqmnis Sesaxeb;<br />
Semowmebis programa;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebis ganmartebiTi baraTi;<br />
sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebisas – mosamarTlis<br />
braZaneba, xolo Tu aseTi Semowmeba <strong>da</strong>kavSirebulia<br />
sawarmos/organizaciis reorganizaciaTan an likvi<strong>da</strong>ciasTan –<br />
saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba;<br />
gegmuri <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTi Semowmebisas -<br />
saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia gasvliTi saga<strong>da</strong>saxado<br />
Semowmebisas Semowmebis jgufs Seuqmnas iseTi samuSao pirobebi,<br />
rogoric Cveulebriv arsebobs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTan.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli Semowmebis jgufis mier pirobebis <strong>da</strong>cvis <strong>da</strong><br />
saTanado dokumentaciis wardgenis Semdeg valdebulia Semowmebis jgufi<br />
<strong>da</strong>uyovnebliv <strong>da</strong>uSvas Tavis teritoriaze an/<strong>da</strong> Senoba-nagebobebSi.<br />
‣ saga<strong>da</strong>saxado organos Tanamdebobis piris teritoriaze an/<strong>da</strong><br />
Senoba-nagebobebSi <strong>da</strong>uSvebloba iTvleba saga<strong>da</strong>saxado<br />
samarTal<strong>da</strong>rRvevad <strong>da</strong> iwvevs pasuxismgeblobas kanonmdeblobiT<br />
<strong>da</strong>dgenili wesiT (ix. gv 159, pasuxismgeblobis Tavi).<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Semowmebis jgufis teritoriaze an/<strong>da</strong><br />
Senoba-nagebobebSi <strong>da</strong>uSveblobis SemTxvevaSi saga<strong>da</strong>saxado organos<br />
Tanamdebobis piri adgens aqts, romelsac xels awers Semmowmebeli <strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.<br />
Tu saga<strong>da</strong>saxado organos uflebamosili Tanamdebobis piri CaTvlis,<br />
rom saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis <strong>da</strong>ma<strong>da</strong>sturebuli dokumentebi<br />
SeiZleba ganadgurdes, <strong>da</strong>malul iqnes, Seswordes an Seicvalos, igi<br />
uflebamosilia moiTxovos <strong>da</strong> miiRos saga<strong>da</strong>saxado valdebulebasTan<br />
<strong>da</strong>kavSirebuli saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<br />
<strong>da</strong>kavSirebuli informaciis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier <strong>da</strong>mowmebuli<br />
asli.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRniSnuli valdebulebis<br />
Seusruleblobis SemTxvevaSi saga<strong>da</strong>saxado organos Tanamdebobis piri<br />
uflebamosilia amoiRos aRniSnuli dokumentis an sxva masalis de<strong>da</strong>ni.<br />
amis Taobaze man un<strong>da</strong> Seadginos aRniSnuli dokumentis an sxva masalis<br />
amoRebis aqti, romlis erTi egzemplari ga<strong>da</strong>ecema ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels, ga<strong>da</strong>iRos aRniSnuli dokumentis an sxva masalis asli <strong>da</strong> 5<br />
dRis va<strong>da</strong>Si de<strong>da</strong>ni <strong>da</strong>ubrunos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.<br />
152
‣ rogorc gegmuri ise sakontrolo gasvliTi saga<strong>da</strong>saxado<br />
Semowmeba SeiZleba gagrZeldes ara umetes 2 Tvisa.<br />
aucileblobis SemTxvevaSi saga<strong>da</strong>saxado organos ufross<br />
ufleba aqvs es va<strong>da</strong> gaagrZelos ara umetes 1 TviT.<br />
gegmuri gasvliTi saga<strong>da</strong>saxado Semowmeba<br />
gasvliTi Semowmebis erT-erTi saxea gegmuri gasvliTi saga<strong>da</strong>saxado<br />
Semowmeba, romelic tardeba saga<strong>da</strong>saxado organos ufrosis/misi<br />
moadgilis ga<strong>da</strong>wyvetilebiT, ris Sesaxebac ga<strong>da</strong>saxadis gadmxdels 10<br />
dRiT adre egzavneba Setyobineba. SetyobinebaSi un<strong>da</strong> mieTiTos gegmuri<br />
gasvliTi saga<strong>da</strong>saxado Semowmebis safuZveli <strong>da</strong> sagani, aseve Semowmebis<br />
Catarebis savaraudo dro.<br />
‣ gegmuri gasvliTi saga<strong>da</strong>saxado Semowmeba tardeba kalen<strong>da</strong>ruli<br />
wlis ganmavlobaSi ara umetes erTxel.<br />
sakontrolo <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxado<br />
Semowmeba<br />
sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis Casatareblad<br />
sasamarTlosTvis mimarTvis <strong>da</strong> ga<strong>da</strong>udebeli gasvliTi sakontrolo<br />
Semowmebis Catarebis Sesaxeb ga<strong>da</strong>wyvetilebas iRebs saga<strong>da</strong>saxado<br />
organos ufrosi/misi moadgile, Tu:<br />
bolo saga<strong>da</strong>saxado Semowmebisas gamovlin<strong>da</strong> ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebaTa mniSvnelovani<br />
<strong>da</strong>rRvevis faqtebi an arsebobs sxva faqtebi, romlebic a<strong>da</strong>sturebs<br />
aseTi <strong>da</strong>rRvevebis SemTxvevebs;<br />
arsebobs sando informacia, romelic eWvqveS ayenebs ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis finansuri <strong>da</strong> materialuri saSualebebis warmoSobas;<br />
arsebobs sando informacia qonebis an ga<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva<br />
obieqtis dokumenturad <strong>da</strong>u<strong>da</strong>sturebeli matebis Sesaxeb;<br />
saga<strong>da</strong>saxado organoSi wardgenili saga<strong>da</strong>saxado deklaraciebiT <strong>da</strong><br />
sxva dokumentebiT ar <strong>da</strong>sturdeba <strong>da</strong>begvris obieqtebisa <strong>da</strong><br />
gamoangariSebuli ga<strong>da</strong>saxadebis realoba;<br />
wardgenili ar aris saga<strong>da</strong>saxado deklaracia an ga<strong>da</strong>saxadis<br />
gamosaangariSeblad an/<strong>da</strong> ga<strong>da</strong>saxdelad saWiro dokumentebi;<br />
sawarmom/organizaciam Seicvala organizaciul-samarTlebrivi<br />
forma.<br />
‣ sakontrolo <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTi<br />
saga<strong>da</strong>saxado Semowmeba tardeba werilobiTi Setyobinebis<br />
gareSe.<br />
ga<strong>da</strong>udebeli sakontrolo Semowmebis aucilebloba dgeba Tu<br />
saga<strong>da</strong>saxado organo CaTvlis, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli gegmavs, Tavi<br />
aaridos saga<strong>da</strong>saxado valdebulebaTa Sesrulebas saqarTvelo<strong>da</strong>n<br />
gasvliT, aqtivebis sxva pirisaTvis ga<strong>da</strong>cemiT, saga<strong>da</strong>saxado<br />
153
samarTal<strong>da</strong>rRvevis <strong>da</strong>ma<strong>da</strong>sturebuli dokumentebis ganadgurebiT,<br />
<strong>da</strong>malviT, SesworebiT an SecvliT an/<strong>da</strong> sxva RonisZiebebis gatarebiT.<br />
ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis <strong>da</strong>wyebi<strong>da</strong>n<br />
48 saaTis ganmavlobaSi saga<strong>da</strong>saxado organo valdebulia mimarTos<br />
sasamarTlos <strong>da</strong> miiRos misgan nebarTva saga<strong>da</strong>saxado Semowmebis<br />
Catarebis Sesaxeb.<br />
sasamarTlos nebarTvis miRebamde saga<strong>da</strong>saxado Semowmebis jgufis<br />
wevrebs ufleba ara aqvT <strong>da</strong>iwyon ga<strong>da</strong>udebeli sakontrolo gasvliTi<br />
saga<strong>da</strong>saxado Semowmebis procedurebi. maT ufleba aqvT mxolod<br />
<strong>da</strong>luqon ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis is saga<strong>da</strong>saxado dokumentebi <strong>da</strong><br />
sasaqonlo-materialuri faseulobebi, romlebic aucilebelia<br />
sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis CatarebisaTvis.<br />
Tu saga<strong>da</strong>saxado Semowmebisas wamoWrili sakiTxebi moiTxovs specialur<br />
codnas mecnierebaSi, xelovnebaSi, teqnikaSi an sxva sferoSi,<br />
saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZanebiT iniSneba<br />
eqspertiza.<br />
eqsperts ufleba aqvs gaecnos eqspertizis saganTan <strong>da</strong>kavSirebul<br />
Semowmebis masalebs <strong>da</strong> <strong>da</strong>ayenos Suamdgomloba <strong>da</strong>matebiTi masalebis<br />
wardgenis Sesaxeb. Tu eqspertisTvis wardgenili masalebi arasakmarisia<br />
an Tu <strong>da</strong>smuli sakiTxebi scdeba eqspertis specialuri codnis<br />
farglebs, eqspertma SeiZleba uari Tqvas <strong>da</strong>skvnis gacemaze.<br />
‣ saga<strong>da</strong>saxado organos Tanamdebobis piri valdebulia<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels gaacnos <strong>da</strong>dgenleba eqspertizis<br />
Catarebis Sesaxeb, ganumartos misi uflebebi <strong>da</strong> Seadginos<br />
Sesabamisi oqmi.<br />
eqsperti Tavisi saxeliT iZleva werilobiT <strong>da</strong>skvnas, romelSic<br />
aRiniSneba mis mier Catarebuli gamokvlevebi, gamotnili <strong>da</strong>skvnebi <strong>da</strong><br />
<strong>da</strong>smul kiTxvebze <strong>da</strong>sabuTebuli pasuxebi. Tu eqspertizis Catarebisas<br />
<strong>da</strong>dgin<strong>da</strong> saqmisTvis mniSvnelobis mqone garemoebebi, eqsperts ufleba<br />
aqvs aRniSnuli garemoebebi CarTos mis mier gamotanil <strong>da</strong>skvnaSi.<br />
eqspertis <strong>da</strong>skvna, aseve <strong>da</strong>skvnis gacemis SeuZleblobis SemTxvevaSi<br />
gancxadeba waredgineba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs:<br />
eqspertizis <strong>da</strong>niSvnisa <strong>da</strong> Catarebisas waradginos <strong>da</strong>matebiTi<br />
sakiTxebi <strong>da</strong> miiRos maT Sesaxeb eqspertis <strong>da</strong>skvna;<br />
<strong>da</strong>eswros eqspertizas <strong>da</strong> ganmartebebi misces eqsperts;<br />
gaecnos eqspertis <strong>da</strong>skvnas;<br />
misces axsna-ganmartebebi eqspertizis <strong>da</strong>skvnasTan <strong>da</strong>kavSirebiT;<br />
moiTxovos eqspertisTvis <strong>da</strong>matebiTi kiTxvebis <strong>da</strong>sma;<br />
moiTxovos <strong>da</strong>matebiTi an/<strong>da</strong> ganmeorebiTi eqspertizis <strong>da</strong>niSvna<br />
sakuTar xarjze.<br />
154
‣ <strong>da</strong>matebiTi eqspertiza iniSneba <strong>da</strong>skvnis arasakmarisi sicxadisa<br />
<strong>da</strong> sisrulis SemTxvevaSi <strong>da</strong> misi Catareba evaleba imave an sxva<br />
eqsperts, xolo ganmeorebiTi eqspertiza tardeba, Tu eqspertis<br />
<strong>da</strong>skvna <strong>da</strong>usabuTebelia an misi siswore saeWvoa, romlis<br />
Catarebac evaleba sxva eqsperts.<br />
saWiroebis SemTxvevaSi SeiZleba mowveul iqnes specialisti, romelsac<br />
aqvs saWiro codna, Cvevebi <strong>da</strong> <strong>da</strong>interesebuli ar aris saqmis SedegiT.<br />
specialisti an/<strong>da</strong> eqsperti valdebulia uari Tqvas miwvevaze Tu mas<br />
aqvs piradi an sxva saxis motivaciiT gamowveuli interesTa konfliqti<br />
an/<strong>da</strong> <strong>da</strong>interesebulia saga<strong>da</strong>saxado kontrolis procedurebis SedegiT.<br />
‣ eqspertis an/<strong>da</strong> specialistis mier <strong>da</strong>kisrebuli movaleobis<br />
Seusrulebloba an arajerovnad Sesruleba iwvevs<br />
pasuxismgeblobas kanonmdeblobiT <strong>da</strong>dgenili wesiT.<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamovlenisas (gar<strong>da</strong> saga<strong>da</strong>saxado<br />
Semowmebis dros gamovlenili samarTal<strong>da</strong>rRvevebisa) <strong>da</strong> saga<strong>da</strong>saxado<br />
kodeqsiT gaTvaliswinebul SemTxvevebSi, saga<strong>da</strong>saxado inspeqciaSi an<br />
samarTal<strong>da</strong>rRvevis aRmoCenis adgilze saga<strong>da</strong>saxado inspeqciis<br />
uflebamosili piri adgens oqms saxelmwifo enaze.<br />
oqmSi un<strong>da</strong> aRiniSnos:<br />
misi <strong>da</strong>saxeleba;<br />
konkretuli moqmedebis Catarebis adgili <strong>da</strong> TariRi;<br />
moqmedebis <strong>da</strong>wyebisa <strong>da</strong> <strong>da</strong>srulebis dro;<br />
oqmis Semdgeni pirisa <strong>da</strong> im piris (pirebis) Tanamdeboba <strong>da</strong> gvari,<br />
romelmac Caatara sakontrolo moqmedeba;<br />
moqmedebis monawileTa saxeli <strong>da</strong> gvari, xolo saWiroebis<br />
SemTxvevaSi – maTi misamarTi;<br />
moqmedebis Sinaarsi <strong>da</strong> misi Catarebis Tanamimdevroba;<br />
moqmedebis ganxorcielebisas gamovlenil saqmesTan <strong>da</strong>kavSirebuli<br />
arsebiTi faqtebi <strong>da</strong> garemoebebi.<br />
oqmi gasacnobad waredgineba saga<strong>da</strong>saxado kontrolis procedurebSi<br />
monawile yvela pirs. aRniSnul pirebs ufleba aqvT gamoTqvan<br />
SeniSvnebi, romlebic aisaxeba oqmSi.<br />
oqms xels aweren saga<strong>da</strong>saxado inspeqciis uflebamosili piri <strong>da</strong><br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an misi warmomadgeneli (maTi adgilze yofnis<br />
SemTxvevaSi), agreTve mowveuli specialisti an sxva piri, Tu isini<br />
monawileoben saga<strong>da</strong>saxado kontrolis procedurebSi. ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis an misi warmomadgenlis mier oqmis xelmoweraze uaris<br />
Tqmis an maTi adgilze aryofnis SemTxvevaSi oqmSi keTdeba Sesabamisi<br />
Canaweri.<br />
155
saga<strong>da</strong>saxado Semowmebis Sedegebis Sesaxeb dgeba aqti, romelSic un<strong>da</strong><br />
aRiniSnos:<br />
aqtis Sedgenis TariRi <strong>da</strong> adgili (<strong>da</strong>saxlebuli punqtis<br />
<strong>da</strong>saxeleba);<br />
Semmowmebel pirTa vinaoba <strong>da</strong> Tanamdeboba;<br />
Semowmebis formaluri safuZveli (saga<strong>da</strong>saxado organos<br />
xelmZRvanelis/misi moadgilis brZaneba an sasamarTlos<br />
ga<strong>da</strong>wyvetileba (TariRi <strong>da</strong> nomeri);<br />
Semowmebis va<strong>da</strong> <strong>da</strong> programa;<br />
Sesamowmebeli subieqtis vinaoba (<strong>da</strong>saxeleba), saidentifikacio<br />
nomeri, sasamarTlo <strong>da</strong> saga<strong>da</strong>saxado registraciis TariRebi <strong>da</strong><br />
nomrebi, sxva rekvizitebi (saWiroebis SemTxvevaSi);<br />
Sesamowmebeli subieqtisaTvis misi uflebebisa <strong>da</strong> valdebulebebis<br />
Sesaxeb ganmartebiTi baraTis Cabarebis faqti (gasvliTi<br />
saga<strong>da</strong>saxado Semowmebisas);<br />
Sesamowmebeli subieqtis mxri<strong>da</strong>n Semowmebis monawile pirTa<br />
(direqtori (xelmZRvaneli), buRalteri, auditori, advokati <strong>da</strong> sxva)<br />
vinaoba <strong>da</strong> Tanamdeboba (gasvliTi saga<strong>da</strong>saxado Semowmebisas);<br />
Semowmebis faqtobrivi safuZvlebi <strong>da</strong> maTi <strong>da</strong>sabuTeba;<br />
Semowmebis Sedegebis Semowmebis programis TiToeuli punqtis<br />
mixedviT – ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT moTxovnebisa <strong>da</strong><br />
valdebulebebis warmoSobis zusti TariRebi (Tu amis <strong>da</strong>dgena<br />
SesaZlebelia), ga<strong>da</strong>saxadis odenoba, sauravebisa <strong>da</strong> jarimebis<br />
gaangariSeba, jamurad ga<strong>da</strong>saxdeli an misaRebi Tanxa, im<br />
dokumentebis rekvizitebi (saWiroebis SemTxvevaSi – aslebi),<br />
romlebiTac <strong>da</strong>sturdeba am moTxovnebisa <strong>da</strong> valdebulebebis<br />
warmoSoba; aqtis <strong>da</strong>narTebis Sinaarsi;<br />
is sakiTxebi, romelsac ar eTanxmeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli<br />
(gasvliTi saga<strong>da</strong>saxado Semowmebisas);<br />
mTlianad ga<strong>da</strong>saxdeli an misaRebi Tanxa – ZiriTadi valdebuleba,<br />
jarima, sauravi.<br />
saga<strong>da</strong>saxado Semowmebis aqts xels aweren:<br />
saga<strong>da</strong>saxado organos mxri<strong>da</strong>n – saga<strong>da</strong>saxado Semowmebis jgufis<br />
wevrebi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mxri<strong>da</strong>n: direqtori (xelmZRvaneli),<br />
buRalteri, agreTve auditori <strong>da</strong> advokati, Tu isini monawileobas<br />
iRebdnen saga<strong>da</strong>saxado Semowmebis procesSi. Tu ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis mxarem uari ganacxa<strong>da</strong> xelis moweraze (gasvliTi<br />
saga<strong>da</strong>saxado Semowmebisas), aqtSi keTdeba Sesabamisi Canaweri.<br />
‣ Tu saga<strong>da</strong>saxado Semowmebis specifika moiTxovs Semowmebis<br />
Catarebas ramdenime etapad, yoveli etapis Semdeg dgeba<br />
Sualeduri aqti.<br />
saga<strong>da</strong>saxado Semowmebis masalebis ganxilvis Sedegebze saga<strong>da</strong>saxado<br />
organos ufrosi/misi moadgile iRebs ga<strong>da</strong>saxadebisa <strong>da</strong> saga<strong>da</strong>saxado<br />
156
sanqciebis Tanxis <strong>da</strong>ricxvis Sesaxeb an <strong>da</strong>matebiTi RonisZiebebis<br />
Catarebis Sesaxeb ga<strong>da</strong>wyvetilebas.<br />
gamotanili ga<strong>da</strong>wyvetilebis safuZvelze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
egzavneba `sagadsax<strong>da</strong>o moTxovna~ ga<strong>da</strong>saxadis va<strong>da</strong>ga<strong>da</strong>cilebuli<br />
<strong>da</strong>valianebis, saga<strong>da</strong>saxado sanqciebis Tanxis ga<strong>da</strong>xdisa <strong>da</strong> gamovlenili<br />
<strong>da</strong>rRvevis aRmofxvris Sesaxeb.<br />
saga<strong>da</strong>saxado Semowmebis Sedegad <strong>da</strong>naSaulis niSnebis aRmoCenis<br />
SemTxvevaSi masalebi <strong>da</strong>uyovnebliv ga<strong>da</strong>egzavneba Sesabamis sagamoZiebo<br />
organos. Tu sagadsaxado kanonmdeblobis <strong>da</strong>rRvevisaTvis mewarme<br />
fizikuri piri an sawarmos/organizaciis Tanamdebobis piri<br />
eqvemdebareba administraciul pasuxisgebaSi micemas, saga<strong>da</strong>saxado<br />
Semowmebis ganmaxorcielebeli saga<strong>da</strong>saxado organos uflebamosili<br />
Tanamdebobis piri adgens oqms administraciuli samarTal<strong>da</strong>rRvevis<br />
Sesaxeb. administraciuli saqmis warmoeba <strong>da</strong> administraciuli saxdelis<br />
gamoyeneba warmoebs saga<strong>da</strong>saxado organoebis mier saqarTvelos<br />
administraciuli samarTal<strong>da</strong>rRvevaTa kodeqsis Sesabamisad.<br />
‣ saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis aRmoCenis SemTxvevaSi<br />
sisxlissamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu saga<strong>da</strong>saxado<br />
Semowmebis Sedegebze `saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 45<br />
samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba <strong>da</strong>matebiT ga<strong>da</strong>saxdelad<br />
<strong>da</strong>kisrebuli ga<strong>da</strong>saxadis ZiriTadi Tanxa.<br />
saga<strong>da</strong>saxado saidumloebas miekuTvneba (ix. fininasTa ministris<br />
brZaneba # 301) gadsaxadis ga<strong>da</strong>mxdelis Sesaxeb yvela saxis informacia,<br />
gar<strong>da</strong>:<br />
dRg-s ga<strong>da</strong>mxdelis <strong>da</strong>saxelebis <strong>da</strong> misamarTisa;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxelis saidentifikacio nomris Sesaxeb<br />
informaciisa;<br />
sawarmos sawesdebo kapitlis Sesaxeb informaciisa.<br />
saga<strong>da</strong>saxado organo, misi Tanamdebobis piri, mowveuli specialisti<br />
an/<strong>da</strong> eqsperti valdebulia <strong>da</strong>icvas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb<br />
monacemTa saidumloeba, romelic misTvis cnobili gax<strong>da</strong> samsaxurebrivi<br />
movaleobis Sesrulebisas. mas ufleba aqvs calkeuli ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis Sesaxeb identificirebuli informacia ga<strong>da</strong>sces mxolod<br />
Semdeg pirebs:<br />
saqarTvelos finansTa saministros sistemis TanamSromlebs <strong>da</strong><br />
saqarTvelos finansTa saministrosTan arsebuli <strong>da</strong>vebis ganxilvis<br />
sabWos wevrebs – am ukanasknelTa mier samsaxurebrivi movaleobis<br />
Sesrulebis mizniT;<br />
samarTal<strong>da</strong>mcav organoebs – mosamarTlis brZanebis safuZvelze im<br />
pirTa Sesaxeb, romlebic kanoniT idevnebian saga<strong>da</strong>saxado<br />
samarTal<strong>da</strong>rRvevebisaTvis;<br />
157
sasamarTlos – ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado<br />
valdebulebebis an pasuxismgeblobis gansazRvris mizniT<br />
sasamarTlos warmoebaSi arsebul saqmesTan <strong>da</strong>kavSirebiT;<br />
sxva saxelmwifoebis saga<strong>da</strong>saxado organoebs – saerTaSoriso<br />
xelSekrulebaTa Sesabamisad;<br />
sasamarTlos aRmasruleblebs – saga<strong>da</strong>saxado <strong>da</strong>vasTan <strong>da</strong>kavSirebiT<br />
miRebuli ga<strong>da</strong>wyvetilebis aRsrulebis procesSi.<br />
saga<strong>da</strong>saxado organos TanamSromlebi valdebulni arian <strong>da</strong>icvan<br />
informaciis saidumloeba, romelic maTTvis cnobili gax<strong>da</strong><br />
samsaxurebrivi movaleobis Sesrulebis dros <strong>da</strong> gamoiyenon mxolod im<br />
miznT, ris gamoc maTTvis neba<strong>da</strong>rTulia am informaciis gacema.<br />
pirs, romelmac miiRo saidumlo informacia, ufleba ar aqvs gaaxmauros<br />
am informaciis saidumloeba <strong>da</strong> valdebulia misi amsaxveli dokumentebi<br />
<strong>da</strong>ubrunos saga<strong>da</strong>saxado organos, gar<strong>da</strong> kanoniT <strong>da</strong>dgenili<br />
SemTxvevebisa.<br />
saga<strong>da</strong>saxado saidumloebis gaxmaurebad iTvleba saga<strong>da</strong>saxado organos<br />
Tanamdebobis piris, mowveuli specialistis an/<strong>da</strong> eqspertis mier Tavisi<br />
movaleobebis Sesrulebisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb miRebuli<br />
informaciis gamoyeneba piradi miznebisaTvis an misi ga<strong>da</strong>cema sxva<br />
pirisaTvis.<br />
‣ es debulebebi ar gamoiyeneba gamosaqveyneblad gankuTvnili<br />
wliuri angariSebis mimarT.<br />
saga<strong>da</strong>saxado organoebSi arsebuli saga<strong>da</strong>saxado saidumloebis Semcvel<br />
informacias aqvs Senaxvisa <strong>da</strong> <strong>da</strong>muSavebis specialuri reJimi.<br />
saga<strong>da</strong>saxado saidumloebis Semcvel informaciasTan SeiZleba <strong>da</strong>Svebul<br />
iqnen mxolod saqarTvelos finansTa ministris mier gansazRvruli<br />
Tanamdebobis pirebi.<br />
saga<strong>da</strong>saxado saidumloebis informaciis Semcveli dokumentebis<br />
<strong>da</strong>kargva an aseTi informaciis gaxmaureba iwvevs pasuxismgeblobas<br />
saqarTvelos kanonmdeblobis Sesabamisad.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilobiTi nebarTvis SemTxvevaSi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis Sesaxeb informacia SeiZleba ga<strong>da</strong>eces sxva pirs.<br />
‣ cnobebi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb misi aRricxvaze<br />
ayvanis momenti<strong>da</strong>n iTvleba saga<strong>da</strong>saxado saidumloebad.<br />
158
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva <strong>da</strong> pasuxismgebloba<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
marTlsawinaaRmdego qmedeba (moqmedeba an umoqmedoba), romlisTvisac<br />
saga<strong>da</strong>saxado kodeqsiT gaTvaliswinebulia pasuxismgebloba.<br />
marTlsawinaaRmdego qmedebisTvis pasuxismgebloba ekisrebaT<br />
sawarmoebs/organizaciebs <strong>da</strong> fizikur pirebs mxolod saga<strong>da</strong>saxado<br />
kodeqsiT <strong>da</strong>dgenil safuZvelze <strong>da</strong> wesiT, Tu fizikuri piris mier<br />
Cadenili samarTal<strong>da</strong>rRveva ar iwvevs sisxlissamarTlebriv<br />
pasuxismgeblobas.<br />
‣ <strong>da</strong>uSvebelia erT saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaze ganmeorebiTi<br />
pasuxismgeblobis <strong>da</strong>kisreba.<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamo sawarmos/organizaciis mimarT<br />
saga<strong>da</strong>saxado sanqciis gamoyeneba ar aTavisuflebs mis Tanamdebobis<br />
pirebs, Sesabamisi safuZvlebis arsebobisas, saqarTvelos<br />
kanonmdeblobiT gaTvaliswinebuli administraciuli,<br />
sisxlissamarTlebrivi an sxva pasuxismgeblobisagan.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT saga<strong>da</strong>saxado sanqciis<br />
gamoyeneba ar aTavisuflebs mas kuTvnili ga<strong>da</strong>saxadebisa <strong>da</strong><br />
sauravis ga<strong>da</strong>xdis valdebulebisgan.<br />
saga<strong>da</strong>saxado sanqcia aris pasuxismgeblobis zoma piris mier Cadenili<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisaTvis. saga<strong>da</strong>saxado sanqciebi<br />
gamoiyeneba sauravisa <strong>da</strong> fuladi jarimis saxiT.<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa erTobliobisas saga<strong>da</strong>saxado<br />
sanqcia gamoiyeneba TiToeuli samarTal<strong>da</strong>rRvevisaTvis cal-calke.<br />
amasTan, ufro mkacri sanqcia ar STanTqavs naklebad mkacr sanqcias.<br />
‣ saga<strong>da</strong>saxado sanqcias sauravi ar ericxeba.<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisTvis sanqcia ar ekisrebaT (gar<strong>da</strong> im<br />
ga<strong>da</strong>saxdelebisa, romelTa mimarTac pirs ekisreba saga<strong>da</strong>saxado agentis<br />
funqcia):<br />
saqonlis/momsaxurebis mimwodeblebs – „saqarTvelos saxelmwifo<br />
biujetis Sesaxeb“ Sesabamisi wlis saqarTvelos kanoniT <strong>da</strong><br />
teritoriuli erTeulebis biujetebiT gaTvaliswinebuli asignebebis<br />
safuZvelze „saxelmwifo Sesyidvebis Sesaxeb“ saqarTvelos kanonis<br />
<strong>da</strong>cviT miwodebuli saqonlis/gaweuli momsaxurebis Rirebulebis<br />
Semsyidveli organizaciis mier aunazRaureblobis gamo warmoqmnil<br />
sabiujeto valdebulebebze, maTi Rirebulebis faqtobrivi<br />
<strong>da</strong>finansebis odenobisa <strong>da</strong> miwodebuli saqonlis/gaweuli<br />
momsaxurebis saerTo moculobaSi xvedriTi wilis proporciulad;<br />
159
saqarTvelos parlamentis mier ratificirebuli saerTaSoriso<br />
xelSekrulebebiT gansazRvruli proeqtebis (maT Soris, proeqtis<br />
mosamzadebeli etapis) ganmaxorcielebel sajaro samarTlis<br />
iuridiul pirebs, romlebTanac saqarTvelos finansTa saministros<br />
<strong>da</strong>debuli aqvs „proeqtis ganxorcielebis uflebamosilebis Sesaxeb“<br />
xelSekruleba – am proeqtebis farglebSi warmoSobil saga<strong>da</strong>saxado<br />
valdebulebebze. zemoaRniSnuli proeqtebis ganmaxorcielebeli<br />
sajaro samarTlis iuridiuli pirebis nusxas amtkicebs<br />
saqarTvelos finansTa ministri.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels Sesworebuli, arasworad naCvenebi<br />
informaciis mimarT jarima ar <strong>da</strong>ekisreba, Tu man saga<strong>da</strong>saxado<br />
organos Sesworebuli saga<strong>da</strong>saxao deklaracia an gaangariSeba<br />
warudgina gasvliTi saga<strong>da</strong>saxado Semowmebis Catarebis Sesaxeb<br />
informaciis miRebamde.<br />
saga<strong>da</strong>saxado saqmes awarmoeben saga<strong>da</strong>saxado organoebi <strong>da</strong> TavianTi<br />
kompetenciis farglebSi ganixilaven <strong>da</strong> iReben Sesabamis<br />
ga<strong>da</strong>wyvetilebebs. saga<strong>da</strong>saxado inspeqciis uflebamosili Tanamdebobis<br />
piri saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamovlenisas (gar<strong>da</strong> saga<strong>da</strong>saxado<br />
Semowmebis Catarebis dros gamovlenili samarTal<strong>da</strong>rRvevisa) adgens<br />
saga<strong>da</strong>saxado samarTla<strong>da</strong>rRvevis oqms (ix. gv. 155), xolo saga<strong>da</strong>saxado<br />
Semowmebisas samarTal<strong>da</strong>rRvevis gamovlenis SemTxvevaSi - aqts (ix. gv.<br />
156).<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis oqmis an aqtis Sedgeni<strong>da</strong>n 30 dRis<br />
va<strong>da</strong>Si saqmis ganxilvis masalebze <strong>da</strong>yrdnobiT saga<strong>da</strong>saxado inspeqciis<br />
ufrosi/moadgile saqmeze iRebs ga<strong>da</strong>wyvetilebas, romelic formdeba<br />
brZanebiT. brZaneba un<strong>da</strong> Seicavdes:<br />
brZanebis gamomcemi saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxelebas;<br />
saga<strong>da</strong>saxado inspeqciis ufrosis/moadgilis saxels, gvars <strong>da</strong><br />
xelmoweras;<br />
brZanebis gamocemis TariRsa <strong>da</strong> adgils;<br />
saga<strong>da</strong>saxado inspeqciis saregistracio nomers;<br />
Tu sanqcia gamoiyeneba – saga<strong>da</strong>saxado kanonmdeblobis normas,<br />
romlis safuZvelze<strong>da</strong>c gamoiyeneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/sxva<br />
valdebuli piris mimarT saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisaTvis<br />
gaTvaliswinebuli sanqcia. amasTanave, im SemTxvevaSi, Tu oqmSi<br />
arasworad aris miTiTebuli is norma, romlis safuZvelze<strong>da</strong>c<br />
gamoiyeneba sanqcia, brZanebaSi un<strong>da</strong> aisaxos Sesabamisi normebi <strong>da</strong><br />
maT safuZvelze gaangariSebuli Tanxebi (Tu aucilebelia Tanxis<br />
koreqtireba);<br />
saqmis ganxilvisas <strong>da</strong>dgenil garemoebaTa gadmocemas;<br />
Tu sanqcia gamoiyeneba – gamosayenebeli sanqciis odenobas;<br />
miRebuli ga<strong>da</strong>wyvetilebis Sinaarss;<br />
Tu sanqcia ar gamoiyeneba – sanqciis gamouyeneblobis <strong>da</strong>sabuTebas.<br />
‣ vadis <strong>da</strong>rRveviT gamocemul brZanebas iuridiuli Zala ar aqvs.<br />
160
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, romlis mimarTac gamotanilia<br />
ga<strong>da</strong>wyvetileba, werilobiT un<strong>da</strong> ecnobos am ga<strong>da</strong>wyvetilebis<br />
Sesaxeb, xolo saga<strong>da</strong>saxado sanqciis gamoyenebis SemTxvevaSi<br />
waredginos „saga<strong>da</strong>saxado moTxovna“.<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis saqmeze saga<strong>da</strong>saxado organos mier<br />
miRebuli <strong>da</strong>dgenileba an sxva ga<strong>da</strong>wyvetileba SeiZleba gaasaCivros<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma, misma kanonierma an uflebamosilma<br />
warmomadgenelma kodeqsiT <strong>da</strong>dgenili wesiT (ix. gv 168, saga<strong>da</strong>saxado<br />
<strong>da</strong>vis Tavi).<br />
saga<strong>da</strong>saxado samarTal<strong>da</strong>RvevaTa saxeebi <strong>da</strong> pasuxismgebloba<br />
Tu ga<strong>da</strong>saxadis Tanxa ar aris ga<strong>da</strong>xdili <strong>da</strong>dgenil va<strong>da</strong>Si, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdeli valdebulia ga<strong>da</strong>ixados Sesabamisi sauravi. sauravis<br />
ga<strong>da</strong>x<strong>da</strong> xorcieldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis Tanxaze <strong>da</strong>namatis<br />
saxiT, miuxe<strong>da</strong>vad ga<strong>da</strong>mxdelis mimarT gatarebuli sxva RonisZiebebisa.<br />
‣ sauravi Seadgens saga<strong>da</strong>saxado <strong>da</strong>valianebis 0,07 procents<br />
TiToeuli va<strong>da</strong>ga<strong>da</strong>cilebuli dRisaTvis <strong>da</strong> misi <strong>da</strong>ricxva<br />
xorcieldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis warmoqmnis momdevno<br />
dRi<strong>da</strong>n „saga<strong>da</strong>saxado moTxovnis“ wardgenis an warudgenlobis<br />
miuxe<strong>da</strong>vad.<br />
Tu sauravis <strong>da</strong>ricxvis valdebulebis <strong>da</strong>dgomis Semdeg ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdeli ga<strong>da</strong>ixdis ga<strong>da</strong>saxadis ZiriTadi Tanxis nawils, ga<strong>da</strong>xdis<br />
momdevno dRi<strong>da</strong>n grZeldeba sauravis <strong>da</strong>ricxva saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebis <strong>da</strong>rCenil nawilze. (magaliTi: sawarmos masze <strong>da</strong>ricxuli<br />
100 000 laris ga<strong>da</strong>xdis va<strong>da</strong> iwurebo<strong>da</strong> 30 aprils. 15 maiss sawarmom<br />
ga<strong>da</strong>ixa<strong>da</strong> 60 000 lari. 16 maisi<strong>da</strong>n sawarmos sauravi <strong>da</strong>ericxeba ara 100,<br />
aramed <strong>da</strong>rCenili 40 aTas larze).<br />
gakotrebis saqmis warmoebis gaxsnis, reabilitaciis an sagakotrebo<br />
morigebis <strong>da</strong>mtkicebis Sesaxeb ganCinebis ZalaSi Sesvli<strong>da</strong>n Sesabamisi<br />
reJimis <strong>da</strong>srulebamde, sawarmos am reJimebis <strong>da</strong>wyebamde arsebul<br />
va<strong>da</strong>ga<strong>da</strong>cilebul saga<strong>da</strong>saxado <strong>da</strong>valianebebze sauravi ar <strong>da</strong>ericxeba.<br />
161
saga<strong>da</strong>saxado organoebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis<br />
<strong>da</strong>rRveva<br />
samarTal<strong>da</strong>rRvevis erT-erTi saxeobaa saga<strong>da</strong>saxado organoebSi<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis <strong>da</strong>rRveva,<br />
romlisTvisac saga<strong>da</strong>saxado kodeqsi adgens Sesabamis jarimebs (ix.<br />
cxrili # 18).<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis <strong>da</strong>rRveva<br />
# <strong>da</strong>rRveva periodi jarima<br />
1 ekonomikuri saqmianoba<br />
saga<strong>da</strong>saxado organoSi<br />
aRricxvis gareSe<br />
2 ekonomikuri saqmianoba<br />
aRricxvaze <strong>da</strong>dgomis<br />
Sesaxeb<br />
gancxadebis<br />
wardgenis vadis amowurvi<strong>da</strong>n<br />
3 ekonomikuri saqmianoba<br />
aRricxvaze <strong>da</strong>dgomis<br />
Sesaxeb<br />
gancxadebis<br />
wardgenis vadis amowurvi<strong>da</strong>n<br />
90 dReze met<br />
xans<br />
180 dReze met<br />
xans<br />
Semosavlis 10 %,<br />
aranakleb 100<br />
lari<br />
Semosavlis 20 %,<br />
aranakleb 1 000<br />
lari<br />
Semosavlis 50 %,<br />
aranakleb 5 000<br />
lari<br />
cxrili # 18<br />
saga<strong>da</strong>saxado deklaraciis <strong>da</strong>gvianebiT wardgena<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier <strong>da</strong>dgenil va<strong>da</strong>Si saga<strong>da</strong>saxado organoSi<br />
saga<strong>da</strong>saxado deklaraciis wardgenis vadis <strong>da</strong>rRveva, iwvevs <strong>da</strong>jarimebas<br />
am deklaraciis safuZvelze <strong>da</strong>saricxi Tanxis 5 procentis odenobiT,<br />
magram aranakleb 200 larisa, yovel <strong>da</strong>gvianebul srul (arasrul)<br />
saga<strong>da</strong>saxado Tveze.<br />
vadis amowurvi<strong>da</strong>n erT welze meti xniT deklaraciis warudgenloba, Tu<br />
aseTi moqmedebis Sedegad ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadis Tanxa aRemateba 25 000<br />
lars, iTvleba ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan Tavis aridebad <strong>da</strong> iwvevs<br />
pasuxismgeblobas saqarTvelos sisxlis samarTlis kanonmdeblobis<br />
Sesabamisad.<br />
‣ sisxlisamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu `saga<strong>da</strong>saxado<br />
moTxovnis~ miRebi<strong>da</strong>n 45 samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba<br />
<strong>da</strong>matebiT ga<strong>da</strong>saxdelad <strong>da</strong>kisrebuli ga<strong>da</strong>saxadebis ZiriTadi<br />
Tanxa.<br />
162
ga<strong>da</strong>saxadebis Semcireba<br />
saga<strong>da</strong>saxado deklaraciaSi an/<strong>da</strong> gaangariSebebSi ga<strong>da</strong>saxadis odenobis<br />
Semcireba iwvevs <strong>da</strong>jarimebas Semdegi odenobebiT (ix. cxrili # 19):<br />
ga<strong>da</strong>saxadebis Semcireba<br />
# Semcirebuli ga<strong>da</strong>saxadis Tanxis<br />
odenoba<br />
jarima<br />
1 15 000 laramde Semcirebuli Tanxis 25%<br />
2 15 000-<strong>da</strong>n 25 000 laramde Semcirebuli Tanxis 50%<br />
25 000 lari Semcirebuli Tanxis 75%<br />
3 25 000-ze meti sisxlissamarTlebrivi<br />
pasuxismgebloba<br />
cxrili # 19<br />
‣ sisxlissamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu `saga<strong>da</strong>saxado<br />
moTxovnis~ miRebi<strong>da</strong>n 45 samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba<br />
<strong>da</strong>matebiT ga<strong>da</strong>saxdelad <strong>da</strong>kisrebuli ga<strong>da</strong>saxadebis ZiriTadi<br />
Tanxa.<br />
saga<strong>da</strong>saxado kodeqsi aseve gansazRvravs sanqciebis odenobebs Semdegi<br />
samarTal<strong>da</strong>rRvevisTvis (ix. cxrili # 20):<br />
# samarTal<strong>da</strong>rRveva sanqcia<br />
1 saga<strong>da</strong>saxado organos<br />
Tanamdebobis<br />
pirisaTvis<br />
winaaRmdegobis gaweva<br />
2 ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis<br />
mflobelobis, sargeblobis an/<strong>da</strong><br />
gankargvis wesis <strong>da</strong>rRveva<br />
3 saga<strong>da</strong>saxado organosaTvis<br />
saaRricxvo dokumentaciis an/<strong>da</strong><br />
<strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli<br />
informaciis warudgenloba, masze<br />
uari an wardgenisagan Tavis<br />
arideba<br />
4 ga<strong>da</strong>saxis arasworad CaTvla an<br />
<strong>da</strong>bruneba<br />
100 lari<br />
3 000 lari<br />
200 lari<br />
CasaTvleli an<br />
<strong>da</strong>sabrunebeli Tanxis 300 %<br />
163
# samarTal<strong>da</strong>rRveva sanqcia<br />
5 Semosavlebisa <strong>da</strong> xarjebis,<br />
agreTve ga<strong>da</strong>saxadiT <strong>da</strong>sabegri<br />
sxva obieqtebis aRricxvis wesis<br />
<strong>da</strong>rRveva (erT saga<strong>da</strong>saxado<br />
periodSi)<br />
6 Semosavlebisa <strong>da</strong> xarjebis,<br />
agreTve ga<strong>da</strong>saxadiT <strong>da</strong>sabegri<br />
sxva obieqtebis aRricxvis wesis<br />
<strong>da</strong>rRveva (erT saga<strong>da</strong>saxado<br />
periodze meti xnis ganmavlobaSi)<br />
7 Semosavlebisa <strong>da</strong> xarjebis,<br />
agreTve ga<strong>da</strong>saxadiT <strong>da</strong>sabegri<br />
sxva obieqtebis aRricxvis wesis<br />
<strong>da</strong>rRveva, romelmac saga<strong>da</strong>saxado<br />
bazis Semcireba gamoiwvia<br />
8 ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis<br />
<strong>da</strong>ukavebloba<br />
1 000 lari<br />
3 000 lari<br />
ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadis<br />
Tanxis 10 %, aranakleb 3<br />
000 lari.<br />
<strong>da</strong>ukavebeli Tanxis<br />
10 %<br />
9 xelfasze <strong>da</strong>sakavebeli ga<strong>da</strong>saxadis<br />
<strong>da</strong>ukavebloba<br />
10. sxva jarimebi 100 lari<br />
minimaluri xelfasis 50-<br />
magi odenoba<br />
cxrili # 20<br />
Semosavlebisa <strong>da</strong> xarjebis <strong>da</strong> ga<strong>da</strong>saxadebiT <strong>da</strong>sabegri sxva obieqtebis<br />
aRricxvis wesis <strong>da</strong>rRvevad iTvleba pirveladi dokumentebis, sasaqonlo<br />
zednadebebis (dRg-is saga<strong>da</strong>saxado angariS-faqturebis), sabuRaltro<br />
aRricxvis registrebis uqonloba, an <strong>da</strong>dgenili wesis <strong>da</strong>rRveviT maTi<br />
warmoeba, aseve saTamaSo biznesis ga<strong>da</strong>saxadis ga<strong>da</strong>xdis niSnis an/<strong>da</strong><br />
<strong>da</strong>luqvis gareSe Sesabamisi <strong>da</strong>begvris obieqtis arseboba, agreTve<br />
buRaltruli aRricxvis angariSebze <strong>da</strong> angariSgebaSi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis sameurneo operaciebis, fuladi saxsrebis, materialuri<br />
faseulobebis, aramaterialuri aqtivebisa <strong>da</strong> finansuri <strong>da</strong>bandebebis<br />
sistematurad (kalen<strong>da</strong>ruli wlis ganmavlobaSi orjer <strong>da</strong> metjer)<br />
aradroulad an arasworad asaxva.<br />
164
dRg-isaTvis gaTvaliswinebuli moTxovnebis <strong>da</strong>rRveva<br />
# samarTal<strong>da</strong>rRveva jarima<br />
1 dRg-s ga<strong>da</strong>mxdelad registraciis ga<strong>da</strong>saxdeli dRg-s 100 %<br />
gareSe funqcionireba<br />
2 dRg-s saga<strong>da</strong>saxado angariSfaqturis angariSfaqturis mixedviT<br />
arasworad Sevseba<br />
dRg-s Tanxis 100 %<br />
3 myidvelisTvis angariSfaqturis operaciis mixedviT dRg-s<br />
miucemloba<br />
Tanxis 100 %<br />
4 saga<strong>da</strong>saxado angariSfaqturis 200 lari<br />
arasruli Sevseba<br />
cxrili # 21<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobaze saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebisa<br />
<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valebis Sesrulebis vadis<br />
<strong>da</strong>rRveva<br />
bankebisa <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxva<br />
organizaciebis mier biujetSi ga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobaze<br />
saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebis an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saga<strong>da</strong>saxado <strong>da</strong>valebis <strong>da</strong>dgenil va<strong>da</strong>Si Seusrulebloba, agreTve<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis saga<strong>da</strong>saxado <strong>da</strong>valebis Seusruleblad<br />
<strong>da</strong>bruneba iwvevs <strong>da</strong>jarimebas saga<strong>da</strong>saxado <strong>da</strong>valianebaSi (sainkaso<br />
<strong>da</strong>valebaSi) miTiTebuli Tanxis 2 procentis odenobiT yoveli<br />
<strong>da</strong>gvianebuli dRisaTvis.<br />
bankebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis angariSis gaxsnis wesis <strong>da</strong>rRveva<br />
<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSebze operaciebis SeCerebis Sesaxeb<br />
saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebis Seusrulebloba<br />
bankebis <strong>da</strong> sxva msgavsi <strong>da</strong>wesebulebebis mier ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisaTvis angariSis gaxsna im dokumentebis wardgenis gareSe,<br />
romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxdo organos mier ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisTvis saidentifikacio nomris miniWebis faqti, aseve<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze saga<strong>da</strong>saxado organos<br />
ga<strong>da</strong>wyvetilebis arsebobisas operaciebis SeCerebis Sesaxeb am<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis axali angariSis gaxsna iwvevs <strong>da</strong>jarimebas<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze Sesrulebuli gasavlis operaciebis<br />
Tanxis 10 procentis odenobiT, magram aranakleb 500 larisa.<br />
bankebis an sxva msgavsi organizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
angariSebis gaxsnis an <strong>da</strong>xurvis Sesaxeb saga<strong>da</strong>saxado organoSi<br />
<strong>da</strong>dgenil va<strong>da</strong>Si informaciis warudgenloba iwvevs <strong>da</strong>jarimebas 300<br />
laris odenobiT TiToeul angariSze.<br />
bankebis mier saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebis Seusrulebloba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSebze operaciebis SeCerebis Sesaxeb<br />
iwvevs <strong>da</strong>jarimebas im Tanxis 20 procentis odenobiT, romelic<br />
165
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>valebis Sesabamisad ga<strong>da</strong>iricxa sxva pirze,<br />
magram ara umetes <strong>da</strong>valianebis Tanxis odenobisa.<br />
bankebis mier saga<strong>da</strong>saxado organosgan werilobiTi nebarTvis<br />
miuReblad ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uzrunvelyofis sadepozito<br />
angariSze arsebuli Tanxis gankargva iwvevs <strong>da</strong>jarimebas gankarguli<br />
Tanxis 100 procentis odenobiT.<br />
bankebis <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxva<br />
organizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis<br />
sabanko an/<strong>da</strong> sxva angariSebis gaxsnis an <strong>da</strong>xurvis Sesaxeb saga<strong>da</strong>saxado<br />
organoSi saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenil vadebSi informaciis<br />
warudgenloba, – iwvevs <strong>da</strong>jarimebas 300 laris odenobiT TiToeul<br />
angariSze.<br />
bankebis <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxva<br />
organizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis<br />
angariSebze operaciebis SeCerebis Sesaxeb saga<strong>da</strong>saxado organos<br />
ga<strong>da</strong>wyvetilebis Seusrulebloba – iwvevs <strong>da</strong>jarimebas im Tanxis 20<br />
procentis odenobiT, romelic ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado<br />
agentis <strong>da</strong>valebis Sesabamisad ga<strong>da</strong>iricxa sxva pirebze, magram ara<br />
umetes <strong>da</strong>valianebis Tanxis odenobisa.<br />
bankis mier saga<strong>da</strong>saxado organosagan werilobiTi nebarTvis miuReblad<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uzrunvelyofis sadepozito angariSze<br />
arsebuli Tanxis gankargva, – iwvevs <strong>da</strong>jarimebas gankarguli Tanxis 100<br />
procentis odenobiT.<br />
dokumentebis gareSe transportireba <strong>da</strong> aRuricxavoba<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong>ekisreba jarima sasaqonlo zednadebis an<br />
Semotanili saqonlis Rirebulebis sabazro fasiT dRg-is gareSe (xolo<br />
aqcizis ga<strong>da</strong>mxdels – aqcizisa <strong>da</strong> dRg-is gareSe) Semdeg SemTxvevebSi:<br />
ekonomikuri saqmianobisaTvis SeZenili an miwodebuli saqonlis<br />
(gar<strong>da</strong> soflis meurneobis pirveladi produqciisa) sasaqonlo<br />
zednadebis (maT Soris Sesabamis SemTxvevebSi gamartivebuli<br />
zednadebis) gareSe transportirebisas;<br />
sxva qveyni<strong>da</strong>n saqarTvelos sabaJo teritoriaze sabaJo<br />
kanonmdeblobiT gaTvaliswinebuli dokumentebis gareSe saqonlis<br />
Semotanisas/transportirebisas.<br />
saqarTvelos finansTa saministros organoebs ufleba aqvT jarimis<br />
Tanxis ga<strong>da</strong>xdevinebamde an <strong>da</strong>ujarimeblobis Sesaxeb ga<strong>da</strong>wyvetilebis<br />
miRebamde ganaxorcielon aseTi wesiT transportirebul (ga<strong>da</strong>zidul)<br />
saqonelze ya<strong>da</strong>Ris <strong>da</strong>deba <strong>da</strong> Sesabamisi pirisaTvis Sesanaxad ga<strong>da</strong>cema.<br />
‣ sasaqonlo zednadebis gareSe transportireba moicavs<br />
sasaqonlo zednadebis arasrulad Sevsebis SemTxvevebsac.<br />
166
sasaqonlo zednadebi (gar<strong>da</strong> gamartivebuli zednadebisa) arasrula<strong>da</strong>a<br />
Sevsebuli, Tu masSi ar aris asaxuli qvemoT CamoTvli<strong>da</strong>n erT-erTi:<br />
dokumentis Sedgenis TariRi <strong>da</strong> nomeri;<br />
sameurneo operaciis monawile mxareTa <strong>da</strong>saxeleba, saidentifikacio<br />
nomeri (araga<strong>da</strong>mxdeli fizikuri piris SemTxvevaSi – gvari, saxeli,<br />
piradobis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis nomeri);<br />
informacia tvirTis ga<strong>da</strong>mzidvelis Sesaxeb (satransporto<br />
saSualebis saxe, marka <strong>da</strong> saxelmwifo registraciis nomeri);<br />
informacia saqonlis Sesaxeb (saqonlis <strong>da</strong>saxeleba <strong>da</strong> raodenoba);<br />
transportirebis (ga<strong>da</strong>zidvis) <strong>da</strong>wyebisa <strong>da</strong> <strong>da</strong>mTavrebis adgilebi,<br />
misamarTebis CvenebiT;<br />
tvirTis gamyidvelis an/<strong>da</strong> tvirTis gamgzavnis xelmowera tvirTis<br />
ga<strong>da</strong>mzidvelisaTvis Cabarebis Sesaxeb;<br />
tvirTis ga<strong>da</strong>mzidvelis xelmowera tvirTis miRebis Sesaxeb.<br />
sameurneo operaciis <strong>da</strong>mTavrebi<strong>da</strong>n ara ugvianes 45 dRisa, sabuRaltro<br />
dokumentebSi aRuricxavi an/<strong>da</strong> sasaqonlo zednadebis gareSe sasaqonlomaterialuri<br />
faseulobebis gamovlenis SemTxvevaSi, (xolo sxva<br />
qveyni<strong>da</strong>n saqarTvelos sabaJo teritoriaze Semotanisas – sabaJo<br />
kanonmdeblobiT gaTvaliswinebuli dokumentebis gareSe sasaqonlomaterialuri<br />
faseulobis gamovlenis SemTxvevaSi) ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdels <strong>da</strong>ekisreba sabazro fasebiT dRg-is gareSe gamovlenili<br />
sasaqonlo-materialuri faseulobis Rirebulebis Sesabamisi Tanxis<br />
(xolo aqcizis ga<strong>da</strong>mxdels – aqcizisa <strong>da</strong> dRg-is gareSe) ga<strong>da</strong>x<strong>da</strong>.<br />
‣ aRniSnuli jarima un<strong>da</strong> ga<strong>da</strong>ixados im ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma,<br />
romlis teritoriaze<strong>da</strong>c aRmoCndeba sxva piris mflobelobaSi<br />
arsebuli sasaqonlo-materialuri faseuloba.<br />
sasaqonlo-materialuri faseulobis gamovlenad CaiTvleba saqonlis<br />
rogorc fizikuri, ise dokumentebis (maT Soris, saga<strong>da</strong>saxado<br />
organosaTvis cnobili sxva saTanado informaciis) mixedviT gamovlena.<br />
‣ sasaqonlo-materialuri faseuloba aRuricxavad ar CaiTvleba<br />
<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze sanqcia ar gavrceldeba im<br />
SemTxvevaSi, Tu misi realizaciis, ga<strong>da</strong>cemis an sxva saxiT<br />
gamoyenebis Sesaxeb informacia CarTulia ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado deklaraciaSi.<br />
sasaqonlo-materialuri faseulobis <strong>da</strong>naklisi ganixileba misi<br />
aRmoCenis momentSi naRdi angariSsworebiT sabazro fasebiT (aqcizisa<br />
<strong>da</strong> dRg-is gareSe) ganxorcielebul miwodebad <strong>da</strong> <strong>da</strong>ibegreba Sesabamisi<br />
ga<strong>da</strong>saxadebiT.<br />
167
saga<strong>da</strong>saxado <strong>da</strong>va<br />
saga<strong>da</strong>saxado <strong>da</strong>vis materialuri safuZvelia saga<strong>da</strong>saxado organos an<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili<br />
valdebulebebis <strong>da</strong>rRveva, xolo _ formaluri safuZvelia:<br />
saga<strong>da</strong>saxado organos mier „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis“<br />
Sesrulebaze uari <strong>da</strong> Sesabamisi werilobiTi Sesageblis wardgena an<br />
gansazRvrul va<strong>da</strong>Si misi warudgenloba;<br />
saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis<br />
„saga<strong>da</strong>saxado moTxovnis“ wardgena.<br />
‣ aRniSnuli safuZvlebis arsebobisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
ufleba aqvs sa<strong>da</strong>vo sakiTxi gaasaCivros <strong>da</strong> airCios<br />
saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis forma.<br />
saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis formebia (ix. sqema # 11):<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta ganxilvis wesiT saqarTvelos finansTa<br />
saministros sistemaSi;<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta sasamarTlos mier.<br />
saga<strong>da</strong>saxado <strong>da</strong>va<br />
<strong>da</strong>vis ganxilva<br />
<strong>da</strong>vebis ga<strong>da</strong>wyvta<br />
saqarTvelos finansTa<br />
saministros sistemaSi<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta<br />
sasamarTlos mier<br />
saga<strong>da</strong>saxado organo, sa<strong>da</strong>c piri<br />
registrirebulia ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelad<br />
saqarTvelos finansTa<br />
saminisros saga<strong>da</strong>saxado<br />
departamenti<br />
saqarTvelos finansTa<br />
saministrosTan arsebuli<br />
<strong>da</strong>vebis ganxilvis sabWo<br />
sqema # 11<br />
168
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia <strong>da</strong>vis ga<strong>da</strong>wyvetis formis arCevis<br />
Sesaxeb acnobos saga<strong>da</strong>saxado organos:<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnaSi~ miTiTebiT;<br />
`saga<strong>da</strong>saxado moTxovnaze~ sapasuxod gagzavnil SesagebelSi<br />
miTiTebiT;<br />
werilobiTi SetyobinebiT, Tu `saga<strong>da</strong>saxado moTxovnis~ sapasuxod<br />
<strong>da</strong>vis <strong>da</strong>wyebas apirebs sasamarTloSi gasaCivrebiT.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba ar aqvs Secvalos `ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnaSi~, SesagebelSi an werilobiT<br />
SetyobinebaSi miTiTebuli <strong>da</strong>vis ga<strong>da</strong>wyvetis forma.<br />
saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis TariRad iTvleba:<br />
saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesageblis<br />
gagzavnis TariRi, xolo Sesageblis gaugzavnelobis SemTxvevaSi –<br />
misi gagzavnis vadis bolo dRe;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado Sesageblis an<br />
Setyobinebis gagzavnis TariRi.<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta finansTa saministros sistemaSi<br />
saqarTvelos finansTa saministros sistemaSi saga<strong>da</strong>saxado <strong>da</strong>vis<br />
ganxilvis mizania mxareTa <strong>da</strong>vis swrafad <strong>da</strong> samarTlianad ga<strong>da</strong>wyveta.<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministros sistemaSi Sedgeba 3<br />
etapisagan:<br />
1. <strong>da</strong>vis ga<strong>da</strong>wyveta im saga<strong>da</strong>saxado organoSi, sa<strong>da</strong>c piri<br />
registrirebulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad;<br />
2. <strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministros saga<strong>da</strong>saxado<br />
departamentSi;<br />
3. <strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministrosTan arsebul<br />
<strong>da</strong>vebis ganxilvis sabWoSi.<br />
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma <strong>da</strong>vis ga<strong>da</strong>wyvetis formad airCia<br />
misi ga<strong>da</strong>wyveta saqarTvelos finansTa saministros sistemaSi,<br />
mas ufleba aqvs <strong>da</strong>vis ga<strong>da</strong>wyvetis nebismier etapze miRebuli<br />
ga<strong>da</strong>wyvetileba gaasaCivros sasamarTloSi imave va<strong>da</strong>Si, ra va<strong>da</strong>c<br />
aqvs mas ga<strong>da</strong>wyvetilebis finansTa saministros sistemaSi<br />
gasaCivrebisTvis.<br />
169
<strong>da</strong>vis ga<strong>da</strong>wyveta saga<strong>da</strong>saxado organoSi<br />
Tu saga<strong>da</strong>saxado organo uars acxadebs `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
moTxovnis~ Sesrulebaze, igi valdebulia `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
moTxovnis~ miRebi<strong>da</strong>n 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si moTxovnis warmdgen<br />
pirs gaugzavnos werilobiTi Sesagebeli.<br />
‣ 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si Sesageblis gaugzavneloba niSnavs<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebaze uars.<br />
saga<strong>da</strong>saxado organos SesagebelSi un<strong>da</strong> aRiniSnos:<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli<br />
piris vinaoba (saxeli <strong>da</strong> gvari, <strong>da</strong>saxeleba), ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi),<br />
misamarTi;<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> zusti misamarTi, sakontaqto<br />
saSualebebi (telefoni, faqsi, eleqtronuli fosta);<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis“ miRebis TariRi <strong>da</strong> moTxovnis<br />
sagani;<br />
Sesageblis gagzavnis (ga<strong>da</strong>cemis) TariRi;<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis“ Sesrulebaze uaris<br />
samarTlebrivi <strong>da</strong> faqtobrivi safuZvlebi;<br />
SesageblisaTvis <strong>da</strong>rTul mtkicebulebaTa CamonaTvali.<br />
‣ saga<strong>da</strong>saxado organos Sesagebels xels awers saga<strong>da</strong>saxado<br />
organos xelmZRvaneli/misi moadgile.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli uars acxadebs `saga<strong>da</strong>saxado moTxovnis~<br />
Sesrulebaze, igi valdebulia `saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 15<br />
kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si saga<strong>da</strong>saxado organos gaugzavnos<br />
werilobiTi Sesagebeli an Setyobineba.<br />
‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Sesageblis gaugzavneloba<br />
iTvleba `saga<strong>da</strong>saxado moTxovnis~ aRiarebad <strong>da</strong> igi mieqceva<br />
aRsasruleblad.<br />
ga<strong>da</strong>saxadi ga<strong>da</strong>mxdelis SesagebelSi un<strong>da</strong> aRiniSnos:<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli<br />
piris vinaoba (saxeli <strong>da</strong> gvari; <strong>da</strong>saxeleba), ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi),<br />
misamarTi <strong>da</strong> sakontaqto saSualebebi (telefoni, faqsi,<br />
eleqtronuli fosta);<br />
„saga<strong>da</strong>saxado moTxovnis“ miRebis TariRi <strong>da</strong> moTxovnis sagani;<br />
„saga<strong>da</strong>saxado moTxovnis“ Sesrulebaze uaris samarTlebrivi <strong>da</strong><br />
faqtobrivi safuZvlebi;<br />
SesageblisaTvis <strong>da</strong>rTul mtkicebulebaTa CamonaTvali;<br />
170
<strong>da</strong>vis gagrZelebis SemTxvevaSi misi ga<strong>da</strong>wyvetis forma (saqarTvelos<br />
finansTa saministros saga<strong>da</strong>saxado departamentis an sasamarTlos<br />
mier).<br />
‣ Sesageblis wardgena, romelSic miTiTebuli ar aris <strong>da</strong>vis<br />
ga<strong>da</strong>wyvetis forma uTanabrdeba Sesageblis warudgenlobas.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilobiT SetyobinebaSi <strong>da</strong>vis ga<strong>da</strong>wyvetis<br />
formad sasamarTlos arCevis Sesaxeb, un<strong>da</strong> aRiniSnos:<br />
saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli<br />
piris vinaoba (saxeli <strong>da</strong> gvari, <strong>da</strong>saxeleba), ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi),<br />
misamarTi <strong>da</strong> sakontaqto saSualebebi (telefoni, faqsi,<br />
eleqtronuli fosta);<br />
„saga<strong>da</strong>saxado moTxovnis“ miRebis TariRi <strong>da</strong> moTxovnis sagani.<br />
Sesageblis yvela gverdi un<strong>da</strong> <strong>da</strong>inomros <strong>da</strong> Sesageblis boloSi, xelis<br />
moweramde sityvierad mieTiTos Sevsebuli furclebis saerTo<br />
raodenoba. mo<strong>da</strong>ve mxare valdebulia xeli moaweros Sesageblis yvela<br />
gverdze.<br />
‣ Sesagebels un<strong>da</strong> <strong>da</strong>erTos yvela mtkicebuleba, romelsac igi<br />
emyareba.<br />
‣ sa<strong>da</strong>vo Tanxisa <strong>da</strong> masze <strong>da</strong>ricxuli sauravis, iseve, rogorc<br />
Sesabamisi jarimis ga<strong>da</strong>xdis valdebuleba SeCerebulad iTvleba<br />
saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis dRi<strong>da</strong>n <strong>da</strong>vis <strong>da</strong>srulebamde, Tumca<br />
grZeldeba masze sauravis <strong>da</strong>ricxva.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, „saga<strong>da</strong>saxado moTxovnis“ gasaCivrebis<br />
SemTxvevaSi, misi miRebi<strong>da</strong>n 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si „saga<strong>da</strong>saxado<br />
moTxovnis“ Sesrulebis uzrunvelsayofad valdebulia saga<strong>da</strong>saxado<br />
organos warudginos sabanko garantia an/<strong>da</strong> bankSi sadepozito<br />
angariSze saTanado Tanxis Setanis cnoba (ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels am<br />
Tanxis gankargvis ufleba ara aqvs bankisaTvis Sesabamisi saga<strong>da</strong>saxado<br />
organos mier werilobiTi nebarTvis gacemis gareSe) an/<strong>da</strong> finansuri<br />
riskebis <strong>da</strong>zRvevis polisi an/<strong>da</strong> Tavisi qoneba saga<strong>da</strong>saxado<br />
giravnobiT/ipoTekiT <strong>da</strong>satvirTad.<br />
‣ wardgenili garantiebis saerTo Rirebuleba ar un<strong>da</strong> iyos<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxelis sa<strong>da</strong>vo saga<strong>da</strong>saxado <strong>da</strong>valianebaze<br />
naklebi.<br />
saga<strong>da</strong>saxado giravnobiT/ipoTekiT <strong>da</strong>satvirTad wardgenili qonebis<br />
Rirebulebas adgens saga<strong>da</strong>saxado organos uflebamosili piri, ris<br />
Semdegac sajaro reestrs registraciisaTvis ugzavnis saga<strong>da</strong>saxado<br />
giravnobis/ipoTekis xelSekrulebas. sajaro reestri valdebulia<br />
171
Setyobinebis miRebi<strong>da</strong>n ara ugvianes meore dRisa registraciaSi<br />
gaataros es ufleba.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si saga<strong>da</strong>saxado<br />
organos ar warudgens aRniSnul uzrunvelyofis garantiebs,<br />
saga<strong>da</strong>saxado organos ufleba aqvs, sasamarTlos ga<strong>da</strong>wyvetilebis<br />
gareSe gamoiyenos „saga<strong>da</strong>saxado moTxovnis“ Sesrulebis uzrunvelyofis<br />
Semdegi RonisZiebebi (sa<strong>da</strong>vo saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis<br />
farglebSi, xolo, Tu wardgenilia nawilobrivi uzrunvelyofis<br />
garantia, im farglebSi, rac sakmarisia sa<strong>da</strong>vo saga<strong>da</strong>saxado<br />
<strong>da</strong>valianebis moculobis Sesavsebad):<br />
ya<strong>da</strong>Ra <strong>da</strong>ados mis sabanko angariSebs;<br />
ya<strong>da</strong>Ra <strong>da</strong>ados mis nebismieri saxis qonebas (maT Soris, moZrav, uZrav<br />
<strong>da</strong> aramaterialur qonebas).<br />
Tu saga<strong>da</strong>saxado <strong>da</strong>va ga<strong>da</strong>wydeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
sasargeblod, maSin uqmdeba mis mier wardgenili uzrunvelyofis<br />
garantiebi, saga<strong>da</strong>saxado organos mier <strong>da</strong>debuli ya<strong>da</strong>Ra CaiTvleba<br />
moxsnilad, xolo saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba _<br />
gauqmebulad. winaaRmdeg SemTxvevaSi _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
saga<strong>da</strong>saxado valdebulebis warmoSobis dRi<strong>da</strong>n <strong>da</strong>ekisreba sa<strong>da</strong>vo<br />
ga<strong>da</strong>saxadisa <strong>da</strong> Sesabamisi saga<strong>da</strong>saxado sanqciebis Tanxis ga<strong>da</strong>x<strong>da</strong>.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs <strong>da</strong>va gaagrZelos `ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnaSi~ aRniSnuli formiT saga<strong>da</strong>saxado organosgan<br />
Sesageblis miRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si, xolo Sesageblis 15 kalen<strong>da</strong>ruli<br />
dRis ganmavlobaSi miuReblobis SemTxvevaSi _ am vadis amowurvi<strong>da</strong>n ara<br />
ugvianes 5 dRisa.<br />
‣ aRniSnul va<strong>da</strong>Si saga<strong>da</strong>saxado <strong>da</strong>vis gaugrZelebloba iTvleba<br />
<strong>da</strong>vaze uaris Tqmad.<br />
saga<strong>da</strong>saxado organos xelmZRvaneli/misi moadgile valdebulia<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesageblis miRebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si<br />
ganixilos igi <strong>da</strong> gamosces motivirebuli brZaneba Sesageblis<br />
<strong>da</strong>kmayofilebis (<strong>da</strong>vis Sewyvetis), nawilobriv <strong>da</strong>kmayofilebis an<br />
<strong>da</strong>kmayofilebaze uaris Tqmis Sesaxeb <strong>da</strong> ara ugvianes brZanebis<br />
gamocemi<strong>da</strong>n me-3 dRisa gaugzavnos igi Sesageblis warmdgens.<br />
saga<strong>da</strong>saxado organoSi <strong>da</strong>va ganixileba momCivnis an/<strong>da</strong> misi kanonieri an<br />
uflebamosili warmomadgenlis monawileobiT.<br />
‣ ganxilvis <strong>da</strong>niSnul dros momCivnis an/<strong>da</strong> misi kanonieri an<br />
uflebamosili warmomadgenlis gamoucxadeblobis SemTxvevaSi<br />
<strong>da</strong>va ganixileba mis gareSe.<br />
Sesageblis nawilobriv <strong>da</strong>kmayofilebis an mis <strong>da</strong>kmayofilebaze uaris<br />
Sesaxeb ga<strong>da</strong>wyvetilebis miRebis SemTxvevaSi saga<strong>da</strong>saxado organo<br />
valdebulia, ara ugvianes brZanebis gamocemi<strong>da</strong>n me-3 dRisa saqarTvelos<br />
172
finansTa saministros saga<strong>da</strong>saxado departaments ga<strong>da</strong>sces<br />
„saga<strong>da</strong>saxado moTxovna“ <strong>da</strong> Sesagebeli Tan<strong>da</strong>rTuli mtkicebulebebiT,<br />
xolo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels brZanebasTan erTad gaugzavnos<br />
Sesworebuli „saga<strong>da</strong>saxado moTxovna“ (Tu mox<strong>da</strong> misi Sesworeba) <strong>da</strong><br />
<strong>da</strong>matebiTi mtkicebulebebi (maTi arsebobis SemTxvevaSi).<br />
‣ Tu saga<strong>da</strong>saxado organo SesageblisTvis <strong>da</strong>dgenil va<strong>da</strong>Si (10<br />
dReSi) ar gamoscems an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ar gaugzavnis<br />
zemoaRniSnul brZanebas, amgvari qmedeba „ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnis“ Sesrulebaze uars niSnavs.<br />
saga<strong>da</strong>saxado organos brZaneba, Sesagebeli an kanoniT <strong>da</strong>dgenil va<strong>da</strong>Si<br />
maTi miuRebloba SeiZleba gasaCivrdes ara ugvianes 5 dRisa:<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentSi, Tu<br />
mis SesagebelSi an „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnaSi“ ase iyo<br />
aRniSnuli (am SemTxvevaSi man wardgenil saCivars un<strong>da</strong> <strong>da</strong>urTos,<br />
saga<strong>da</strong>saxado organosaTvis wardgenili yvela masalis asli <strong>da</strong><br />
<strong>da</strong>matebiTi mtkicebulebebi, maTi arsebobis SemTxvevaSi);<br />
sasamarTloSi, Tu mis SesagebelSi ase iyo aRniSnuli.<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>dgenil va<strong>da</strong>Si ar gaasaCivrebs:<br />
saga<strong>da</strong>saxado organos xelmZRvanelis/misi moadgilis brZanebas an<br />
Sesagebels, „saga<strong>da</strong>saxado moTxovna“ aRiarebulad CaiTvleba <strong>da</strong> igi<br />
mieqceva aRsasruleblad, xolo „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“<br />
CaiTvleba gauqmebulad;<br />
saga<strong>da</strong>saxado organos uars (Tu man droulad ar miiRo<br />
saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetileba), „saga<strong>da</strong>saxado moTxovna“<br />
aRiarebulad CaiTvleba <strong>da</strong> igi mieqceva aRsasruleblad, xolo<br />
„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ CaiTvleba gauqmebulad.<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta saga<strong>da</strong>saxado departamentSi<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamenti<br />
valdebulia saCivris miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>Si ganixilos <strong>da</strong> miiRos<br />
ga<strong>da</strong>wyvetileba saCivris <strong>da</strong>kmayofilebis (<strong>da</strong>vis Sewyvetis Sesaxeb),<br />
saCivris nawilobriv <strong>da</strong>kmayofilebis an mis <strong>da</strong>kmayofilebaze uaris<br />
Sesaxeb <strong>da</strong> ara ugvianes ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n me-3 dRisa gaugzavnos<br />
igi momCivans <strong>da</strong> im saga<strong>da</strong>saxado organos, romlis ga<strong>da</strong>wyvetilebac iyo<br />
gasaCivrebuli.<br />
‣ saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentSi<br />
<strong>da</strong>va ganixileba momCivanis an/<strong>da</strong> misi kanonieri an uflebamosili<br />
warmomadgenlis (warmomadgenlebis) monawileobiT. ganxilvisTvis<br />
<strong>da</strong>niSnul dros momCivanis an/<strong>da</strong> misi kanonieri an uflebamosili<br />
warmomadgenlis gamoucxadeblobis SemTxvevaSi <strong>da</strong>va ganixileba<br />
mis gareSe.<br />
173
<strong>da</strong>vis ganxilvis safuZvelze saqarTvelos finansTa saministros<br />
saga<strong>da</strong>saxado departamenti uflebamosilia:<br />
gaauqmos saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetileba;<br />
gaauqmos saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetileba <strong>da</strong> miiRos axali<br />
ga<strong>da</strong>wyvetileba;<br />
ar <strong>da</strong>akmayofilos saCivari.<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis<br />
ga<strong>da</strong>wyvetilebaSi aRniSnuli un<strong>da</strong> iyos:<br />
ga<strong>da</strong>wyvetilebis miRebis dro <strong>da</strong> adgili, ga<strong>da</strong>wyvetilebis mimReb<br />
pirTa vinaoba, momCivnisa <strong>da</strong> saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba,<br />
romlis ga<strong>da</strong>wyvetilebac iyo gasaCivrebuli, <strong>da</strong> <strong>da</strong>vis sagani;<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis mier<br />
<strong>da</strong>dgenili garemoebani, mtkicebulebani, romelTa safuZvelze<strong>da</strong>c<br />
mox<strong>da</strong> ama Tu im mtkicebulebis uaryofa, normatiuli aqtebi <strong>da</strong> maTi<br />
normebi, romlebiTac xelmZRvanelob<strong>da</strong> igi;<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis<br />
<strong>da</strong>skvna saCivris <strong>da</strong>kmayofilebis, nawilobriv <strong>da</strong>kmayofilebis an mis<br />
<strong>da</strong>kmayofilebaze uaris Sesaxeb;<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis<br />
ga<strong>da</strong>wyvetilebis gasaCivrebis va<strong>da</strong> <strong>da</strong> wesi.<br />
ga<strong>da</strong>wyvetilebas xeli un<strong>da</strong> moawerios saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departamentis uflebamosilma Tanamdebobis<br />
pirma.<br />
saCivris nawilobriv <strong>da</strong>kmayofilebis an mis <strong>da</strong>kmayofilebaze uaris<br />
Sesaxeb ga<strong>da</strong>wyvetilebis miRebis SemTxvevaSi saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departamenti valdebulia, ara ugvianes<br />
ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 3 dRisa sabWos ga<strong>da</strong>sces saqmis yvela masala<br />
Tavis ga<strong>da</strong>wyvetilebasTan erTad, xolo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
ga<strong>da</strong>wyvetilebasTan erTad gaugzavnos Sesworebuli „saga<strong>da</strong>saxado<br />
moTxovna“ (Tu mox<strong>da</strong> misi Sesworeba) <strong>da</strong> <strong>da</strong>matebiTi mtkicebulebebi (Tu<br />
arsebobs isini).<br />
‣ Tu saqarTvelos finansTa saministros saga<strong>da</strong>saxado<br />
departamenti <strong>da</strong>dgenil va<strong>da</strong>Si ar miiRebs zemoaRniSnul<br />
gadwyvetilebas an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ar gaugzavnis mas,<br />
amgvari qmedeba saCivris <strong>da</strong>kmayofilebaze uars niSnavs.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs saqarTvelos finansTa saministros<br />
saga<strong>da</strong>saxado departamentis ga<strong>da</strong>wyvetileba (am ga<strong>da</strong>wyvetilebisa <strong>da</strong><br />
Tan<strong>da</strong>rTuli dokumentebis miRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si), agreTve<br />
saga<strong>da</strong>saxado organos uari, Tu man am gansazRvrul va<strong>da</strong>Si ar miiRo es<br />
ga<strong>da</strong>wyvetileba (am vadis amowurvi<strong>da</strong>n 5 dRis va<strong>da</strong>Si), gaasaCivros:<br />
sabWoSi, Tu mis saCivarSi ase iyo aRniSnuli (am SemTxvevaSi man<br />
wardgenil saCivars un<strong>da</strong> <strong>da</strong>urTos saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departamentisaTvis wardgenili yvela<br />
174
masalis asli <strong>da</strong> <strong>da</strong>matebiTi mtkicebulebebi, maTi arsebobis<br />
SemTxvevaSi);<br />
sasamarTloSi, Tu mis saCivarSi ase iyo aRniSnuli (aseT SemTxvevaSi<br />
mopasuxea is saga<strong>da</strong>saxado organo, romelsac ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelma gaugzavna `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ an<br />
Sesagebeli).<br />
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli kodeqsiT <strong>da</strong>dgenil va<strong>da</strong>Si ar gaasaCivrebs:<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis<br />
ga<strong>da</strong>wyvetilebas, igi aRiarebulad CaiTvleba <strong>da</strong> mieqceva<br />
aRsasruleblad;<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis uars<br />
(Tu man droulad ar miiRo departamentis ga<strong>da</strong>wyvetileba), saCivari<br />
gauqmebulad CaiTvleba <strong>da</strong> gasaCivrebuli ga<strong>da</strong>wyvetileba mieqceva<br />
aRsasruleblad.<br />
<strong>da</strong>vis ga<strong>da</strong>wyveta <strong>da</strong>vebis ganxilvis sabWoSi<br />
sabWo <strong>da</strong>vas ixilavs saCivris miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>Si Tavis sxdomaze,<br />
romelsac Tavmjdomareobs saqarTvelos finansTa ministri an mis mier<br />
sabWos wevrTagan <strong>da</strong>niSnuli piri. sxdomis reglaments gansazRvravs<br />
sabWo. sabWos ga<strong>da</strong>wyvetileba miiReba sxdomaze <strong>da</strong>mswreTa xmebis<br />
umravlesobiT, romelic formdeba werilobiT.<br />
‣ <strong>da</strong>uSvebelia sabWos sxdomaze xmis micemisgan Tavis Sekaveba.<br />
‣ sabWoSi <strong>da</strong>va ganixileba momCivnis an/<strong>da</strong> misi kanonieri an<br />
uflebamosili warmomadgenlis (warmomadgenlebis)<br />
monawileobiT. ganxilvisTvis <strong>da</strong>niSnul dros momCivnis an/<strong>da</strong><br />
misi kanonieri an uflebamosili warmomadgenlis<br />
gamoucxadeblobis SemTxvevaSi <strong>da</strong>va ganixileba mis gareSe.<br />
<strong>da</strong>vis ganxilvis safuZvelze sabWo uflebamosilia:<br />
gaauqmos saga<strong>da</strong>saxado organos an/<strong>da</strong> saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departamentis ga<strong>da</strong>wyvetileba;<br />
gaauqmos saga<strong>da</strong>saxado organos an/<strong>da</strong> saqarTvelos finansTa<br />
saministros saga<strong>da</strong>saxado departamentis ga<strong>da</strong>wyvetileba <strong>da</strong> miiRos<br />
axali ga<strong>da</strong>wyvetileba;<br />
ar <strong>da</strong>akmayofilos saCivari.<br />
sabWos ga<strong>da</strong>wyvetilebaSi aRniSnuli un<strong>da</strong> iyos:<br />
ga<strong>da</strong>wyvetilebis miRebis dro <strong>da</strong> adgili, ga<strong>da</strong>wyvetilebis mimReb<br />
pirTa vinaoba, momCivnisa <strong>da</strong> saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba,<br />
romlis ga<strong>da</strong>wyvetilebac iyo gasaCivrebuli, <strong>da</strong> <strong>da</strong>vis sagani;<br />
sabWos mier <strong>da</strong>dgenili garemoebani, mtkicebulebani, romelTa<br />
safuZvelze<strong>da</strong>c mox<strong>da</strong> ama Tu im mtkicebulebis uaryofa, normatiuli<br />
aqtebi <strong>da</strong> maTi normebi, romlebiTac xelmZRvanelob<strong>da</strong> igi;<br />
175
sabWos <strong>da</strong>skvna saCivris <strong>da</strong>kmayofilebis, nawilobriv <strong>da</strong>kmayofilebis<br />
an mis <strong>da</strong>kmayofilebaze uaris Sesaxeb;<br />
sabWos ga<strong>da</strong>wyvetilebis gasaCivrebis va<strong>da</strong> <strong>da</strong> wesi.<br />
sabWos wevrs (rogorc ga<strong>da</strong>wyvetilebis momxres, ise mowinaaRmdeges)<br />
ufleba aqvs ga<strong>da</strong>wyvetilebas <strong>da</strong>urTos gansxvavebuli mosazreba. sabWo<br />
valdebulia ga<strong>da</strong>wyvetilebis <strong>da</strong>mowmebuli asli ara ugvianes 5 dRisa<br />
gaugzavnos an pira<strong>da</strong>d Caabaros mxareebs an maT warmomadgenlebs.<br />
‣ Tu sabWo <strong>da</strong>dgenil va<strong>da</strong>Si ar miiRebs zemoaRniSnul<br />
ga<strong>da</strong>wyvetilebas an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ar gaugzavnis mas,<br />
amgvari qmedeba saCivris <strong>da</strong>kmayofilebaze uars niSnavs.<br />
sabWos ga<strong>da</strong>wyvetileba ZalaSi Sedis:<br />
momCivanis mier am ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n me-10 kalen<strong>da</strong>rul dRes,<br />
Tu man am va<strong>da</strong>Si ar gaasaCivra igi;<br />
sabWos mier saqmis ganxilvisaTvis 15 kalen<strong>da</strong>ruli dRis<br />
amowurvi<strong>da</strong>n me-10 dRes, Tu momCivanma am va<strong>da</strong>Si ar miiRo sabWos<br />
ga<strong>da</strong>wyvetileba <strong>da</strong> amave va<strong>da</strong>Si ar gaasaCivra sabWos uari.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gaasaCivros sabWos ga<strong>da</strong>wyvetileba<br />
sasamarTloSi. aseT SemTxvevaSi mopasuxea is saga<strong>da</strong>saxado organo,<br />
romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma gaugzavna `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
moTxovna~ an Sesagebeli.<br />
saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva sasamarTlos mier<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier sasamarTloSi wardgenili saCivari<br />
ganixileba <strong>da</strong> ga<strong>da</strong>wyvetileba miiReba saqarTvelos administraciuli<br />
saproceso kanonmdeblobiT <strong>da</strong>dgenili wesiT (ix. saproceso kodeqsi,<br />
Tavi 8).<br />
176
terminebi<br />
piri _ yvela fizikuri <strong>da</strong> iuridiuli piri, romelsac gansazRvravs<br />
samoqalaqo kodeqsi <strong>da</strong> aseve yvela sawarmo an organizacia, romelsac<br />
gansazRvravs saga<strong>da</strong>saxado kodeqsi.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri -saga<strong>da</strong>saxado organos<br />
mier pirisTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad <strong>da</strong>registrirebisas<br />
mikuTvnebuli Sesabamisi kodi, romliTac igi sargeblobs saga<strong>da</strong>saxado<br />
urTierTobebSi. ga<strong>da</strong>mxdelis saidentifikacio nomeri mudmivia <strong>da</strong><br />
<strong>da</strong>uSvebelia misi Secvla an ganmeoreba.<br />
saaRricxvo dokumentacia _ iseTi pirveladi dokumentebi (Cekebi,<br />
invoisi, sasaqonlo zednadebi <strong>da</strong> a.S.), buRaltruli aRricxvis<br />
registrebi <strong>da</strong> yvela iseTi dokumenti, romelTa safuZvelzec dgindeba<br />
<strong>da</strong>begvris obieqtebi <strong>da</strong> saga<strong>da</strong>saxado valdebulebebi.<br />
ga<strong>da</strong>saxadebis administrireba _ im meTodebis, formebisa <strong>da</strong> wesebis<br />
erToblioba, romelTa safuZvelzec saga<strong>da</strong>saxado organo aregulirebs<br />
ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul sakiTxebs (gaangariSeba, kontroli,<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa/saga<strong>da</strong>saxado agentTa aRricxva,<br />
valdebulebebis Sesrulebis uzrunvelyofa <strong>da</strong> a.S.).<br />
<strong>da</strong>sabegri qonebis adgilsamyofeli _ uZravi qonebis SemTxvevaSi misi<br />
faqtobrivad mdebareobis adgili, moZravi qonebis SemTxvevaSi _<br />
registraciis adgili, xolo aseTis ararsebobisas misi faqtobrivad<br />
mdebareobis adgili.<br />
rezidenti _ fizikuri an iuridiuli piri (saqarTvelos sawarmo an<br />
organizacia), romelic nebismieri uwyveti 12 kalen<strong>da</strong>ruli Tvis<br />
ganmavlobaSi 183 dReze met xans imyofeba saqarTvelos teritoriaze.<br />
ararezidenti _ piri, romelic ar aris rezidenti.<br />
ojaxi _ erTad mcxovrebi meuRleebi, mSoblebi, Svilebi (gerebi), <strong>da</strong>-Zma,<br />
bebia <strong>da</strong> babua, romlebic ewevian saerTo meurneobas.<br />
naTesavebi _ ojaxis wevrebi, aRmavali <strong>da</strong> <strong>da</strong>mavali Stos naTesavebi, dis<br />
qmari (Zmis coli), mSoblebis debi (Zmebi) <strong>da</strong> agreTve pirebi, romlebic<br />
xangrZlivi meurveobis Sedegad erTmaneTTan <strong>da</strong>kavSirebulni arian,<br />
rogorc mSoblebi <strong>da</strong> Svilebi.<br />
partniori – `mewarmeTa Sesaxeb~ kanonis Sesabamisad piri, romelTanac<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eweva ekonomikur saqmianobas. eseni SeiZleba<br />
iyvnen aqcionerebi, komanditebi, komplementarebi <strong>da</strong> mepaieebi.<br />
urTierT<strong>da</strong>mokidebuli pirebi _ pirebi, romelTa gansakuTrebulma<br />
urTierTobebma SesaZloa gavlena iqonios maTi <strong>da</strong> maT mier<br />
warmodgenili pirebis saqmianobis pirobebsa <strong>da</strong> ekonomikur Sedegebze<br />
177
(mag.: naTesavebi, piris mier sxva sawarmos kontroli, sawarmos<br />
filialebi <strong>da</strong> sxva) (ix. saga<strong>da</strong>saxado kodeqsi, muxli 23).<br />
saemisio kapitali _ sawamos mier aqciebis pirveladi ganTavsebi<strong>da</strong>n<br />
miRebul an misaReb Tanxas <strong>da</strong> aqciebis nominalur Rirebulebas Soris<br />
sxvaoba. aseve samewarmeo sazogadoebis <strong>da</strong>fuZnebisas arafuladi<br />
Sesatanis Rirebulebis metoba <strong>da</strong>Tqmul Tanxaze.<br />
dividendi _ mogebis nawili, romelic nawildeba iuridiuli piris<br />
partniorebs Soris sameurneo wlebis Sedegebis mixedviT, aseve<br />
iuridiuli piris aqciebis gamosyidvisas qonebis ganawilebiT miRebuli<br />
Semosavali, gar<strong>da</strong> sawesdebo <strong>da</strong> saemisio kapitalis qonebis an/<strong>da</strong> im<br />
qonebis rac adre Seitana partniorma.<br />
procenti _ kreditebTan, depozitebTan, anabrebTan, obligaciebTan <strong>da</strong><br />
sxva savalo valdebulebebTan <strong>da</strong>kavSirebuli ga<strong>da</strong>saxdeli, aseve<br />
diskontis saxiT miRebuli Semosavali <strong>da</strong> arasaxelmwifo sapensio<br />
fondi<strong>da</strong>n miRebuli procenti.<br />
roialti _ ga<strong>da</strong>saxadi, romelsac piri ixdis konkretuli faseulobis<br />
droebiT gamoyenebisaTvis (mag.: sasargeblo wiaRiseulis mopovebis<br />
sargeblobis uflebis safasuri, patentis gamoyenebis safasuri, nouhauTi<br />
miRebuli Semosavali <strong>da</strong> sxva).<br />
arapir<strong>da</strong>piri ga<strong>da</strong>saxadi _ ga<strong>da</strong>saxadi (dRg, aqcizi), romelsac ixdis<br />
momxmarebeli saqonlis an momsaxurebis fasze <strong>da</strong>namatis saxiT, Tumca<br />
ga<strong>da</strong>saxadis uSualod biujetSi ga<strong>da</strong>x<strong>da</strong>s axorcielebs am saqonlis<br />
mimwodebeli an/<strong>da</strong> momsaxurebis gamwevi.<br />
saerTaSoriso ga<strong>da</strong>zidva _ nebismieri saxis satransporto saSualebiT<br />
tranzitis an eqsportis sabaJo reJimSi moqceuli an importamde<br />
(saqonlis Tavisufal mimoqcevaSi gaSvebamde) tvirTebis ga<strong>da</strong>zidva,<br />
agreTve ori qveynis gagzavnisa <strong>da</strong> <strong>da</strong>niSnulebis punqtebs Soris<br />
Sesabamisi satransporto saSualebiT mgzavrTa ga<strong>da</strong>yvana.<br />
saqoneli _ materialuri an aramaterialuri qoneba (maT Soris eleqtro<br />
<strong>da</strong> Tboenergia, gazi <strong>da</strong> wyali), romelic gamiznulia gayidvisaTvis<br />
(dRg-s miznebisTvis saqonels ar ganekuTvneba fuli <strong>da</strong> miwa) (ix.<br />
saga<strong>da</strong>saxado kodeqsi, muxli 17).<br />
identuri saqoneli _ sxva<strong>da</strong>sxva saqoneli, romelTac gaaCniaT erTnairi<br />
fizikuri maxasiaTeblebi: xarisxi, reputacia bazarze, warmoSobis<br />
qveyana <strong>da</strong> mwarmoebeli. magaliTad: ori sxva<strong>da</strong>sxva kompaniis mier<br />
warmoebuli erTnairi xarisxis karaqi, CaiTvleba identur saqonlad.<br />
msgavsi saqoneli _ sxva<strong>da</strong>sxva araidenturi saqoneli, romelTac<br />
gaaCniaT msgavsi maxasiaTeblebi <strong>da</strong> komponentebi, ris gamoc isini<br />
SeiZleba iyvnen komerciulad urTierTSemcvlelni.<br />
178
saqonlis eqsporti _ saqonlis gatana saqarTvelos sabaJo teritoriis<br />
gareT misi amave teritoriaze Semotanis valdebulebis gareSe.<br />
saqonlis importi _ saqonlis Semotana <strong>da</strong> mudmivad <strong>da</strong>toveba<br />
saqarTvelos teritoriaze, misi gatanis valdebulebis gareSe.<br />
sagareo ekonomikuri saqmianobis sasaqonlo nomenklatura _ saqonlis<br />
harmonizebuli sistema, sa<strong>da</strong>c yvela produqts miniWebuli aqvs<br />
unikaluri kodi <strong>da</strong> satarifo ganakveTi.<br />
uimedo saga<strong>da</strong>saxado <strong>da</strong>valianeba _ iseTi va<strong>da</strong>ga<strong>da</strong>cilebuli<br />
saga<strong>da</strong>saxado <strong>da</strong>valianeba (maT Soris <strong>da</strong>kisrebuli sanqciebi), romlis<br />
amoRebisTvis gatarebuli saga<strong>da</strong>saxado valdebulebis Sesrulebis<br />
uzrunvelyofis RonisZiebebis Sedegad <strong>da</strong>dgin<strong>da</strong>, rom ga<strong>da</strong>mxdels ar<br />
gaaCnia sakmarisi qoneba an/<strong>da</strong> aqtivebi am ga<strong>da</strong>saxadis <strong>da</strong>safaravad.<br />
uimedo vali _ saqonlis an/<strong>da</strong> momsaxurebis realizaciis Sedegad<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRiarebuli moTxovna an misi nawili,<br />
romelic ar iqna anazRaurebuli mimdinare saga<strong>da</strong>saxado wlis bolomde.<br />
aRiarebuli zedmetad ga<strong>da</strong>xdili Tanxa _ calkeuli ga<strong>da</strong>saxadebis<br />
mixedviT zedmetad ga<strong>da</strong>xdili Tanxa, romelic gamovlenilia<br />
saga<strong>da</strong>saxado organos mier, <strong>da</strong><strong>da</strong>sturebulia an ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelis moTxovnis safuZvelze an finansTa saministrosTan<br />
arsebuli <strong>da</strong>vebis ganxilvis sabWos ga<strong>da</strong>wyvetilebiT, agreTve Tu igi<br />
warmoSobilia sasamarTlos kanonier ZalaSi Sesuli ga<strong>da</strong>wyvetilebis<br />
safuZvelze.<br />
aRiarebuli saga<strong>da</strong>saxado valdebuleba _ ga<strong>da</strong>saxadi an/<strong>da</strong> sanqcia,<br />
romelic warmoSobilia ga<strong>da</strong>mxdelis mier wardgenili deklaraciis,<br />
`saga<strong>da</strong>saxado moTxovnis~, romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eTanxmeba<br />
an romlis gasaCivrebis va<strong>da</strong> gasulia an sasamarTlos kanonier ZalaSi<br />
Sesuli ga<strong>da</strong>wyvetilebis safuZvelze.<br />
saga<strong>da</strong>saxado <strong>da</strong>valianeba _ sxvaoba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mTlian<br />
saga<strong>da</strong>saxado valdebulebasa <strong>da</strong> calkeuli ga<strong>da</strong>saxadebis mixedviT<br />
zedmetad ga<strong>da</strong>xdili Tanxebis jams Soris (magaliTi: piris saga<strong>da</strong>saxado<br />
valdebuleba dRg-Si Seadgens 15 000 lars, zedmetad ga<strong>da</strong>xdili<br />
saSemosavlo ga<strong>da</strong>saxadi iyo 1000 lari, xolo zedmetad ga<strong>da</strong>xdili<br />
mogebis ga<strong>da</strong>saxadi ki _ 2500 lari. maSin ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis<br />
saga<strong>da</strong>saxado <strong>da</strong>valianeba iqneba 11 500 lari (15 000 - 1000 - 2 500 =<br />
11 500)).<br />
inventarizacia _ arsebuli sasaqonlo-mterialuri faseulobebis<br />
Se<strong>da</strong>reba buRaltrul CanawerebSi arsebul maCveneblebTan.<br />
<strong>da</strong>naklisi _ inventarizaciis Sedegad gamovlenili sasaqonlomaterialuri<br />
faseulobebis nakleboba. iseT faseulobaTa naklebobis<br />
aRmoCenisas, romelTa inventarizacia fizikurad SeuZlebelia (mag.: gazi,<br />
wyali, Tboenergia) <strong>da</strong> ver dgindeba debitori an/<strong>da</strong> mimTvisebeli,<br />
179
<strong>da</strong>naklisad CaiTvleba sxvaoba SeZenil <strong>da</strong> realizebul sasaqonlomaterialur<br />
faseulobas Soris. Tu uflebamosili organos mier<br />
<strong>da</strong>dgenilia <strong>da</strong>nakargis maqsimaluri zRvruli odenoba, <strong>da</strong>naklisad<br />
CaiTvleba am odenobaze meti nakleboba (magaliTi: Tu puris sacxobis<br />
<strong>da</strong>naklisis <strong>da</strong>saSvebi odenobaa 1 tomara yovel 25 tomara fqvilze <strong>da</strong><br />
mas 25 tomara fqvilze <strong>da</strong>naklisi aRmoaCn<strong>da</strong> 3 tomara fqvili, maSin mis<br />
<strong>da</strong>naklisad CaiTvleba 2 tomara).<br />
aramaterialuri aqtivi _ arafuladi aqtivi, romelsac fizikuri forma<br />
ar gaaCnia <strong>da</strong> romelsac piri iyenebs xangrZlivi periodis ganmavlobaSi<br />
ekonomikuri saqmianobisTvis. aramaterialuri aqtivebia: patenti,<br />
saavtoro ufleba, savaWro niSani, gudvili, kompiuteruli programa,<br />
licenzia, ijaris ufleba, franCizi, sabadoebis <strong>da</strong>muSavebis ufleba,<br />
importisa <strong>da</strong> eqsportis specialuri uflebebi.<br />
materialuri aqtivi _ yvela is aqtivi, romelic ar ganixileba rogorc<br />
aramaterialuri aqtivi.<br />
wmin<strong>da</strong> aqtivebi _ sxvaoba piris aqtivebsa <strong>da</strong> mis valdebulebebs Soris.<br />
qoneba _ yvela is nivTi <strong>da</strong> aramaterialuri sikeTe, romlis SeZena,<br />
floba, gankargva <strong>da</strong> sargebloba SeuZliaT pirebs.<br />
sasaqonlo-materialuri faseulobebi _ piris mier sameurneo saqmianobis<br />
procesSi gamoyenebuli nedleuli, masalebi, naxevarfabrikatebi, maragnawilebi,<br />
tara <strong>da</strong> mza produqcia.<br />
ekonomikuri samsaxuris va<strong>da</strong> _ periodi, romlis ganmavlobaSic piris<br />
mflobelobaSi arsebuli aqtivi gamosayeneblad vargisia.<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwa _ miwis yvela is nakveTi, romlis<br />
gamoyeneba kanonmdeblobiT neba<strong>da</strong>rTulia sasoflo-sameurneo<br />
<strong>da</strong>niSnulebiT (mag.: saxnav-saTesi, mravalwliani nargavebi, saZovrebi,<br />
sakarmi<strong>da</strong>mo <strong>da</strong> saagarako nakveTebi, mrewvelobis, transportis,<br />
kavSirgabmulobis, energetikis, <strong>da</strong>culi teritoriebisa <strong>da</strong> sxva<br />
arasasoflo-sameurneo miwebis is nakveTebi, romlebic gamoiyeneba am<br />
mizniT, samelioracio qselebiT <strong>da</strong>kavebuli miwebi, memcenareobisa <strong>da</strong><br />
mecxoveleobis produqciis warmoebisaTvis saWiro miwis nakveTebi <strong>da</strong><br />
a.S.).<br />
arasasoflo-sameurneo <strong>da</strong>niSnulebis miwa _ miwa, romelic ar aris<br />
sasoflo-sameurneo <strong>da</strong>niSnulebis miwa.<br />
kalen<strong>da</strong>ruli weli – drois monakveTi 1 ianvri<strong>da</strong>n 31 dekembris CaTvliT,<br />
xolo axlad <strong>da</strong>registrirebuli ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis –<br />
registraciis pirvel wels <strong>da</strong>registrirebis TariRi<strong>da</strong>n imave wlis 31<br />
dekembris CaTvliT.<br />
weli (gar<strong>da</strong> kalen<strong>da</strong>ruli wlisa) – drois monakveTi, romelic Sedgeba<br />
nebismieri uwyveti 12 kalen<strong>da</strong>ruli Tvisgan.<br />
180
ZiriTadi saSualeba _ materialuri aqtivi, romelsac piri 1 welze meti<br />
xniT iyenebs sxva<strong>da</strong>sxva ekonomikuri miznebisTvis.<br />
araamortizebadi ZiriTadi saSualeba – ZiriTadi saSualeba, romelic<br />
eqspluataciis dros ar kargavs Tavis Rirebulebas (mag.: miwa).<br />
warmomadgenlobiTi xarji _ piris mier ekonomikuri saqmianobis<br />
farglebSi gaweuli xarji, romelic moicavs:<br />
piris saxeliT gamarTuli RonisZiebebis (prezentaciebi, miRebebi)<br />
xarjebs;<br />
saeqskursio <strong>da</strong> kulturul-sanaxaobiTi RonisZiebebis xarjebs;<br />
stumrebis momsaxurebis uzrunvelyofis xarjebs. maT Soris<br />
sakonsulo momsaxurebis xarjebs, aeroportSi <strong>da</strong>xvedris <strong>da</strong><br />
gacilebis xarjebs, satransporto <strong>da</strong> sastumro momsaxurebis<br />
xarjebs <strong>da</strong> sxva.<br />
kompensacia _ piris mier gaweuli momsaxurebis, xarjebis an <strong>da</strong>naklisis<br />
anazRaurebis mizniT miRebuli qoneba, gasamrjelo, sargebeli, safasuri,<br />
sazRauri an jildo.<br />
mimdinare saeqspluatacio xarjebi _ ZiriTadi saSualebebis<br />
mwarmoeblurobis aRdgenis an SenarCunebis mizniT gaweuli xarjebi.<br />
ZiriTadi saSualebebis remontis xarjebi _ xarjebi, romlebic gaweulia<br />
ZiriTadi saSualebebis mwarmoeblobis donis asamaRleblad <strong>da</strong> maTi<br />
eqspluataciis vadis gaxangrZlivebisTvis.<br />
<strong>da</strong>xli an arastacionaluri savaWro adgili _ piris bazris/bazrobis<br />
teritoriaze saqonlis miwodebisTvis <strong>da</strong>qiravebuli adgili, romlis<br />
farTobs <strong>da</strong> safasurs gansazRvravs am bazris/bazrobis xelmZRvaneli.<br />
buRaltruli aRricxvis saerTaSoriso stan<strong>da</strong>rtebi (bass) _<br />
buRaltruli aRricxvis saerTaSoriso stan<strong>da</strong>rtebis komisiis mier<br />
<strong>da</strong>mtkicebuli <strong>da</strong> saqarTvelos parlamentTan arsebuli buRaltruli<br />
aRricxvis stan<strong>da</strong>rtebis komisiis <strong>da</strong>dgenilebiT samoqmedod SemoRebuli<br />
stan<strong>da</strong>rtebi.<br />
`saga<strong>da</strong>saxado moTxovna~ _ saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>mxdelisTvis wardgenili administraciuli aqti, romlis mixedviTac<br />
ga<strong>da</strong>mxdeli valdebulia ga<strong>da</strong>ixados Sesabamisi ga<strong>da</strong>saxadi.<br />
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier<br />
saga<strong>da</strong>saxado organosTvis wardgenili moTxovna Tanxis CaTvlis an<br />
<strong>da</strong>brunebis mizniT.<br />
<strong>da</strong>qiravebiT muSaoba _ fizikuri piris mier sxva piris interesebisTvis<br />
<strong>da</strong>kisrebuli valdebulebis Sesruleba garkveuli anazRaurebis<br />
sanacvlod (ix. saga<strong>da</strong>saxado kodeqsi, muxli 16).<br />
181
sabiujeto organizacia _ mxarjavi <strong>da</strong>wesebuleba an mas<br />
<strong>da</strong>qvemdebarebuli erTeuli, romelic axorcielebs sakuTari biujetis<br />
proeqtis momzadebas, Sesrulebas <strong>da</strong> angariSis wardgenas <strong>da</strong>dgenili<br />
normebisa <strong>da</strong> wesebis Sesabamisad.<br />
forvarduli garigeba 10 _ sabirJo garigeba, romelic ideba rogorc<br />
realur saqoneleze, ise gansazRvrul va<strong>da</strong>Si (momavalSi) <strong>da</strong>samzadebel<br />
saqonelze xelSekrulebis <strong>da</strong>debisas SeTanxmebuli <strong>da</strong> xelSekrulebaSi<br />
miTiTebuli fasis mixedviT.<br />
ofciuri garigeba 3 _ momavalSi kontraqtebis <strong>da</strong>debis uflebis<br />
yidvasTan <strong>da</strong>kavSirebuli garigeba, romlis Tanaxma<strong>da</strong>c erT-erT mxares<br />
kontraqtis <strong>da</strong>dgenili fasiT drois gansazRvrul monakveTSi eniWeba<br />
saqonlis yidva-gayidvis ufleba.<br />
saga<strong>da</strong>saxado deklaracia _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado<br />
agentis an sxva valdebuli piris werilobiT angariSgeba miRebuli<br />
Semosavlebis, gaweuli xarjebis, Semosavlis wyaroebis, ga<strong>da</strong>saxadiT<br />
<strong>da</strong>sabegri sxva obieqtebis, saga<strong>da</strong>saxado SeRavaTebis, gamoangariSebuli<br />
ga<strong>da</strong>saxadis Tanxis an/<strong>da</strong> ga<strong>da</strong>saxadis gamoangariSebasa <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan<br />
<strong>da</strong>kavSirebuli sxva monacemebis Sesaxeb.<br />
saga<strong>da</strong>saxado gaangariSeba _ piris mier yovelTviurad, saangariSo Tvis<br />
momdevno Tvis 15 ricxvamde gacemuli Sromis anazRaurebis Tanxebisa <strong>da</strong><br />
<strong>da</strong>kavebuli ga<strong>da</strong>saxadebis Sesaxeb warsadgeni gaangariSeba.<br />
sakontrolo-salaro aparati _ fiskaluri mexsierebis mqone, teqnikurad<br />
gamarTuli, qarTulenovani, saga<strong>da</strong>saxado organoSi registrirebuli <strong>da</strong><br />
saTanado wesiT <strong>da</strong>luquli saaRricxvo aparatebi, romelic un<strong>da</strong> iyos<br />
Setanili saxelmwifo reestrSi.<br />
saga<strong>da</strong>saxado giravnoba/ipoTeka _ saxelmwifos ufleba, saga<strong>da</strong>saxado<br />
valdebulebis Sesruleba uzrunvelyos saga<strong>da</strong>saxado <strong>da</strong>valianebis mqone<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis, sxva valdebuli piris<br />
qonebi<strong>da</strong>n.<br />
Tanamflobeloba _ iuridiuli piris <strong>da</strong>fuZnebis gareSe erTze meti<br />
piris sakuTrebis bazaze amxanagobis an sxva warmonaqmnebis erToblivi<br />
floba.<br />
sponsori _ fizikuri <strong>da</strong> iuridiuli piris mier sxva fizikuri <strong>da</strong><br />
iuridiuli piris saqmianobaSi wvlilis Setana (fuladi saxsrebis,<br />
qonebis, inteleqtualuri moRvaweobis Sedegebis, momsaxurebis gawevis<br />
<strong>da</strong> gaweuli momsaxurebis, samuSaos Sesrulebis saxiT) aseTi piris mier<br />
warmoebuli saqonlis reklamis gavrcelebis pirobiT.<br />
10 `sasaqonlo birJebisa <strong>da</strong> sabirJo vaWrobis Sesaxeb~ saqarTvelos kanonis me-2<br />
muxli<br />
182
d a n a r T i<br />
183
<strong>da</strong>narTi #1<br />
`saga<strong>da</strong>saxado moTxovna~<br />
_____________________________________________saga<strong>da</strong>saxado inspeqcia<br />
misamarTi ____________________________________________________<br />
(saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxeleba)<br />
saga<strong>da</strong>saxado moTxovna # _______________________________________<br />
`_______~ `________________________~ 200 w.<br />
(ricxvi)<br />
(Tve)<br />
ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli piris rekvizitebi<br />
_________________________________________________________________<br />
(gvari, saxeli/<strong>da</strong>saxeleba)<br />
saidentifikacio<br />
nomeri<br />
misamarTi<br />
_________________________________________________________________<br />
saga<strong>da</strong>saxado kodeqsis___________________________________safuZvelze<br />
(mieTiTeba saga<strong>da</strong>saxado kanonmdeblobis is norma romlis safuZvelzec<br />
mox<strong>da</strong> <strong>da</strong>ricxva)<br />
ga<strong>da</strong>saxdelad <strong>da</strong>gerixcaT:<br />
ga<strong>da</strong>saxadis<br />
<strong>da</strong>saxeleba<br />
ga<strong>da</strong>saxadis<br />
ZiriTadi<br />
Tanxa<br />
jarima sauravi sul<br />
eqvemdebareba<br />
ga<strong>da</strong>x<strong>da</strong>s<br />
araugvianes<br />
SeniSvna<br />
sul<br />
184
wlis `_____~ mdgomareobiT Tqvenze ricxuli saga<strong>da</strong>saxado <strong>da</strong>valianeba<br />
Seadgens<br />
ga<strong>da</strong>saxadis<br />
<strong>da</strong>saxeleba<br />
ga<strong>da</strong>saxadis<br />
ZiriTadi<br />
Tanxa<br />
jarima<br />
sauravi<br />
zedmetoba<br />
SeniSvna<br />
sul<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis adgili <strong>da</strong> wesi: ______________________________<br />
am moTxovnis Seusruleblobis SemTxvevaSi Tqvens mimarT gamoyenebuli<br />
iqneba saga<strong>da</strong>saxado kodeqsis 84-e muxliT gaTvaliswinebuli<br />
saga<strong>da</strong>saxado valdebulebebis Sesrulebis uzrunvelyofis RonisZiebebi.<br />
Tqveni uflebebi <strong>da</strong> valdebulebebi gansazRvrulia saga<strong>da</strong>saxado<br />
kodeqsis 39-42 muxlebiT.<br />
`saga<strong>da</strong>saxado moTxovna~ SeiZleba gasaCivredes saga<strong>da</strong>saxado kodeqsis<br />
VIII kariT <strong>da</strong>dgenili wesiT `saga<strong>da</strong>saxado moTxovnis miRebi<strong>da</strong>n 15<br />
kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, saga<strong>da</strong>saxado inspeqciaSi werilobiTi<br />
Sesageblis wardgenis gziT. agreTve, arbitraJSi an sasamarTloSi<br />
kanonmdeblobiT <strong>da</strong>dgenili wesiT.<br />
saga<strong>da</strong>saxado inspeqciis ufrosi ___________________________________<br />
185
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~<br />
<strong>da</strong>narTi #2<br />
saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxeleba <strong>da</strong> misamarTi ____________________<br />
_________________________________________________________________<br />
ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli piris rekvizitebi<br />
_________________________________________________________________<br />
(saxeli, gvari/<strong>da</strong>saxeleba)<br />
saidentifikacio nomeri ___________________________________________<br />
misamarTi ________________________________________________________<br />
gacnobebT, rom piradi aRricxvis baraTze mericxeva zedmetad<br />
ga<strong>da</strong>xdili Tanxa, sul___________laris odenobiT. maT Soris<br />
____________ga<strong>da</strong>saxadze __________lari <strong>da</strong> a.S.<br />
gTxovT saga<strong>da</strong>saxado kodeqsis 71-e muxlis Sesabamisad,<br />
____________ga<strong>da</strong>saxadze arsebuli zedmetad ga<strong>da</strong>xdili Tanxi<strong>da</strong>n<br />
___________ lari ga<strong>da</strong>mitanoT _____________ ga<strong>da</strong>saxadze (<strong>da</strong>mibrunoT<br />
Cems angariSsworebis angariSze: banki _________________________,<br />
bankis kodi ________________, a/a ___________________)<br />
<strong>da</strong>vis ganxilvis forma ____________________________________________<br />
(saqarTvelos finansTa saministros sistemaSi an sasamarTloSi)<br />
moTxovnas Tan erTvis Se<strong>da</strong>rebis aqti <strong>da</strong> sxva sabuTebi, romlebic<br />
a<strong>da</strong>sturoben zedmetobis arsebobas.<br />
xelmowera ________________________________<br />
b.a. `______~ _______________________ 200 w.<br />
186
<strong>da</strong>narTi #3<br />
ÂÓÍ ÂÅÄÒÃÉ<br />
ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÓ (NACE) ÊÏÃÉ<br />
ÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉÓ ßËÉÖÒÉ ÃÄÊËÀÒÀÝÉÀ<br />
I.<br />
ÓÀÀÍÂÀÒÉÛÏ ßÄËÉ<br />
ßÀÒÄÃÂÉÍÄÁÀ __________________________________________________________<br />
(ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÃÀÓÀáÄËÄÁÀ)<br />
_____________________________________________________________________<br />
(ÂÀÃÀÌáÃÄËÉÓ ÂÅÀÒÉ, ÓÀáÄËÉ)<br />
_____________________________________________________________________<br />
(ÌÉÓÀÌÀÒÈÉ,ÁÉÍÀ, ÊÏÒÐÖÓÉ, ØÖÜÀ,ØÀËÀØÉ/ÒÀÉÏÍÉ) ÓÀÊÏÍÔÀØÔÏ ÔÄËÄ×ÏÍÉ<br />
ÌÏÝÄÌÖËÉ ÃÄÊËÀÒÀÝÉÀ<br />
ÛÄÃÂÄÍÉËÉÀ<br />
×ÖÒÝ<br />
ÄËÆÄ<br />
ÈÍÃÀÒÈÖËÉ<br />
ÃÀÌÀÃÀÓÔÖÒÄÁÄËÉ<br />
ÃÏÊÖÌÄÍÔÄÁÉ<br />
ÂÅÄÒ<br />
ÃÉ<br />
_____________________________________________________________________<br />
ÃÄÊËÀÒÀÝÉÀÛÉ ÌÏÝÄÌÖËÉ ÌÏÍÀÝÄÌÄÁÉÓ ÖÔÚÖÀÒÏÁÀÓÀ ÃÀ ÓÉÓÒÖËÄÓ ÅÀÃÀÓÔÖÒÄÁ<br />
ÂÀÃÀÌáÃÄËÉÓ _______________________ ___ ___ ___ ___ ___ ___ ___ ___<br />
(áÄËÌÏßÄÒÀ)<br />
(ÈÀÒÉÙÉ)<br />
II. ÉÅÓÄÁÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÌÉÄÒ<br />
ÀÙÍÉÛÅÍÀ ÃÄÊËÀÒÀÝÉÉÓ ßÀÒÌÏÃÂÄÍÉÓ ÛÄÓÀáÄÁ:<br />
ÃÄÊËÀÒÀÝÉÀ ßÀÒÌÏÃÂÄÍÉËÉÀ ×ÏÓÔÉÈ ______<br />
ÐÉÒÀÃÀÃ _______<br />
ÌÏÝÄÌÖËÉ ÃÄÊËÀÒÀÝÉÀ<br />
ÛÄÃÂÄÍÉËÉÀ<br />
×ÖÒÝ<br />
ÄËÆÄ<br />
ÈÍÃÀÒÈÖËÉ<br />
ÃÀÌÀÃÀÓÔÖÒÄÁÄËÉ<br />
ÃÏÊÖÌÄÍÔÄÁÉ<br />
ÂÅÄÒ<br />
ÃÉ<br />
ßÀÒÌÏÃÂÄÍÉÓ ÈÀÒÉÙÉ __ __<br />
___ ___ ___ ___<br />
ÒÄÂÉÓÔÒÀÝÉÉÓ ÍÏÌÄÒÉ __ __ __ __ __ __ __ __ __ __ __<br />
_________________<br />
(ÓÀáÄËÉ ÂÅÀÒÉ)<br />
_______________<br />
(áÄËÌÏßÄÒÀ)<br />
187
ÂÓÍ ÂÅÄÒÃÉ<br />
III. ÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉÓ ÂÀÀÍÂÀÒÉÛÄÁÀ<br />
ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅÀËÉ (ÖãÒÀ 2+3+4-5+6) 1<br />
áÄË×ÀÓÉÓ ÓÀáÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ (ÃÀÍÀÒÈÉ<br />
2<br />
N2-ÉÓ ÐÉÒÅÄËÉ ÓÔÒ.)<br />
ÛÄÌÏÓÀÅÀËÉ ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÃÀÍ,<br />
3<br />
ÒÏÌËÄÁÉÝ ÃÀÊÀÅÛÉÒÄÁÖËÉ ÀÒ ÀÒÉÓ ÃÀØÉÒÀÅÄÁÉÈ<br />
ÌÖÛÀÏÁÀÓÈÀÍ (ÃÀÍÀÒÈÉ N2-ÉÓ ÓÔÒ.13)<br />
ÓáÅÀ ÛÄÌÏÓÀÅÀËÉ, ÒÏÌÄËÉÝ ÃÀÊÀÅÛÉÒÄÁÖËÉ ÀÒ<br />
4<br />
ÀÒÉÓ ÃÀØÉÒÀÅÄÁÉÈ ÌÖÛÀÏÁÀÓÈÀÍ ÃÀ ÄÊÏÍÏÌÉÊÖÒ<br />
ÓÀØÌÉÀÍÏÁÀÓÈÀÍ (ÃÀÍÀÒÈÉ N2-ÉÓ ÓÔÒ.28)<br />
ÓÀßÚÉÓÉ ÓÀÓÀØÏÍËÏ ÌÀÔÄÒÉÀËÖÒÉ ×ÀÓÄÖËÏÁÀ 5<br />
ÓÀÁÏËÏÏ ÓÀÓÀØÏÍËÏ ÌÀÔÄÒÉÀËÖÒÉ ×ÀÓÄÖËÏÁÀ 6<br />
ÂÀÌÏØÅÉÈÅÄÁÉ ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅËÉÃÀÍ: (ãÀÌÉ 7<br />
ÖãÒÀ 8-ÃÀÍ 19-ÉÓ ÜÀÈÅËÉÈ)<br />
áÄË×ÀÓÉÓ ÓÀáÉÈ ÂÀÍÀÝÄÌÄÁÉ 8<br />
ÛÄÞÄÍÉËÉ ÓÀØÏÍÄËÉ, ÌÀÓÀËÄÁÉ ÃÀ ÍÄÃËÄÖËÉ 9<br />
ÄË-ÄÍÄÒÂÉÀ 10<br />
ÀÌÏÒÔÉÆÀÝÉÀ (ÃÀÍÀÒÈÉ N3) 11<br />
ÛÄÓÚÉÃÖËÉ, ËÉÆÉÍÂÉÈ ÌÉÙÄÁÖËÉ ÀÍ ÓÀÊÖÈÀÒÉ 12<br />
ßÀÒÌÏÄÁÉÓ ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉ<br />
ÞÉÒÉÈÀÃ ÓÀÛÖÀËÄÁÀÈÀ ÒÄÌÏÍÔÉ 13<br />
ÊÒÄÃÉÔÉÓÀÈÅÉÓ ÂÀÃÀáÃÉËÉ ÐÒÏÝÄÍÔÄÁÉ 14<br />
áÀÒãÄÁÉ ÖÉÌÄÃÏ ÅÀËÄÁÆÄ 15<br />
ÓÀÃÀÆÙÅÄÅÏ áÀÒãÄÁÉ 16<br />
ßÀÒÌÏÌÀÃÂÄÍËÏÁÉÈÉ áÀÒãÄÁÉ 17<br />
ÛÄÞÄÍÉËÉ ÌÏÌÓÀáÖÒÄÁÀ ÂÀÒÃÀ ÓáÅÀ ÓÔÒÉØÏÍÄÁÛÉ 18<br />
ÀÓÀáÖËÉÓÀ<br />
ÂÀÌÏØÅÉÈÅÀÓ ÃÀØÅÄÌÃÄÁÀÒÄÁÖËÉ ÓáÅÀ áÀÒãÄÁÉ 19<br />
(ÃÀÍÀÒÈÉ N2-ÉÓ ÓÔÒ.33)<br />
ÓÏÝÉÀËÖÒÉ ÂÀÃÀÓÀáÀÃÉ 20<br />
ÂÀÌÏØÅÉÈÅÄÁÉ ÓÖË (ÖãÒÀ 7+20) 21<br />
ÛÄÌÏÓÀÅÀËÉ áÀÒãÄÁÉÓ ÂÀÌÏÊËÄÁÉÈ(ÖãÒÀ 1-21) 22<br />
ßÉÍÀ ßËÄÁÉÓ ÆÀÒÀËÉÓ ÂÀÌÏØÅÉÈÅÀ 23<br />
ÓÀÂÀÃÀÓÀáÀÃÏ ÛÄÙÀÅÀÈÉ 24<br />
ÃÀÓÀÁÄÂÒÉ ÛÄÌÏÓÀÅÀËÉ (ÖãÒÀ 22-23-24) 25<br />
ÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉ ÃÀÓÀÁÄÂÒ ÛÄÌÏÓÀÅÀËÆÄ 26<br />
ÂÀÃÀáÃÉÓ ßÚÀÒÏÓÈÀÍ ÃÀÊÀÅÄÁÖËÉ ÃÀ ÂÀÃÀáÃÉËÉ 27<br />
ÂÀÃÀÓÀáÀÃÉ, ÂÀÒÃÀ Ó.Ê. 195-Ä ÃÀ 196-Ä ÌÖáËÄÁÉÓ<br />
ÌÉáÄÃÅÉÈ ÃÀÊÀÅÄÁÖËÉ ÂÀÃÀÓÀáÀÃÉÓ ÈÀÍáÉÓÀ.<br />
ÓÀØÀÒÈÅÄËÏÓ ×ÀÒÂËÄÁÓ ÂÀÒÄÈ ÂÀÃÀáÃÉËÉ 28<br />
ÂÀÃÀÓÀáÀÃÉÓ ÈÀÍáÀ<br />
ÂÀÃÀáÃÉËÉ ÌÉÌÃÉÍÀÒÄ ÂÀÃÀÓÀáÃÄËÄÁÉ: 29<br />
188
ÓÀÂÀÃÀÓÀáÀÃÏ<br />
ÃÀÅÀËÄÁÉÓ N<br />
ÈÀÒÉÙÉ<br />
ÈÀÍáÀ<br />
ÂÀÃÀáÃÉËÉ ÂÀÃÀÓÀáÀÃÄÁÉÓ ãÀÌÉ (ÖãÒÀ .27+28+29) 30<br />
ÂÀÃÀÓÀáÃÄËÉ ÈÀÍáÀ ÓÀÀÍÂÀÒÉÛÏ ÐÄÒÉÏÃÉÓÀÈÅÉÓ<br />
(ÖãÒÀ 26-30)<br />
ÆÄÃÌÄÔÀà ÂÀÃÀáÃÉËÉ ÈÀÍáÀ ÓÀÀÍÂÀÒÉÛÏ ÐÄÒÉÏÃÛÉ 32<br />
(ÖãÒÀ 30-26)<br />
31<br />
ÂÀÀÍÂÀÒÉÛÄÁÉÓ ÖÔÚÖÀÒÏÁÀÓÀ ÃÀ ÓÉÓÒÖËÄÓ ÅÀÃÀÓÔÖÒÄÁ<br />
ÂÀÃÀÌáÃÄËÉÓ ------------------------- -------------------- --- --- ---- ---- ---- --<br />
(ÓÀáÄËÉ, ÂÅÀÒÉ) (áÄËÌÏßÄÒÀ) ÈÀÒÉÙÉ<br />
ÃÀÍÀÒÈÉ 2<br />
ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅÀËÉ ÃÀ ÂÀÌÏØÅÉÈÅÀÓ ÃÀØÅÄÌÃÄÁÀÒÄÁÖËÉ ÓáÅÀ áÀÒãÄÁÉ<br />
N ÃÀÓÀáÄËÄÁÀ ÈÀÍáÀ<br />
1 2 3<br />
1 áÄË×ÀÓÉÓ ÓÀáÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ (ÓÔÒ.2+3)<br />
2 áÄË×ÀÓÉÓ ÓÀáÉÈ ÌÉÙÄÁÖËÉ ÓÀÆÙÀÖÒÉ<br />
3 ÃÀØÉÒÀÅÄÁÉÈ ÌÖÛÀÏÁÉÓ ÛÄÃÄÂÀà ÌÉÙÄÁÖËÉ ÓÀÒÂÄÁÄËÉ (ãÀÌÉ<br />
ÓÔÒ.4-ÃÀÍ ÓÔÒ.12-ÉÓ ÜÀÈÅËÉÈ)<br />
4 ÃÀÌØÉÒÀÅÄÁËÉÓ ÀÅÔÏÌÏÁÉËÉÓ ÐÉÒÀÃÉ ÓÀÒÂÄÁËÏÁÉÓÀÈÅÉÓ<br />
ÂÌÏÚÄÍÄÁÀ<br />
5 ÓÀÁÀÆÒÏ ÂÀÍÀÊÅÄÈÆÄ ÃÀÁÀËÉ ÂÀÍÀÊÅÄÈÉÈ ÓÄÓáÉÓ ÌÉÙÄÁÀ<br />
6 ÃÀÌØÉÒÀÅÄÁËÉÓÀÂÀÍ ÊÏÌÐÄÍÓÀÝÉÉÓ ÂÀÒÄÛÄ ÓÀØÏÍËÉÓ<br />
(ÌÏÌÓÀáÖÒÄÁÉÓ) ÌÉÙÄÁÀ<br />
7 ÃÀÌØÉÒÀÅÄÁËÉÓ ÌÉÄÒ ÃÀØÉÒÅÄÁÖËÉÓÀÈÅÉÓ ÓÀÝáÏÅÒÄÁËÉÓ<br />
ÓÀÒÂÄÁËÏÁÀÛÉ ÂÀÃÀÝÄÌÀ<br />
8 ÃÀÌØÉÒÀÅÄÁËÉÓ ÌÉÄÒ ÃÀØÉÒÀÅÄÁÖËÉÓ ÀÍ ÌÉÓ ÊÌÀÚÏ×ÀÆÄ<br />
ÌÚÏ×ÈÀÈÅÉÓ ÂÀÍÀÈËÄÁÉÓ ÌÉÓÀÙÄÁÀà ÃÀáÌÀÒÄÁÉÓ ÂÀßÄÅÀ<br />
9 ÃÀØÉÒÀÅÄÁÖËÉÓÀÈÅÉÓ áÀÒãÄÁÉÓ ÀÍÀÆÙÀÖÒÄÁÀ<br />
10 ÃÀØÉÒÀÅÄÁÖËÉÓÀÈÅÉÖÓ ÅÀËÉÓ ÀÍ ÅÀËÃÄÁÖËÄÁÉÓ ÐÀÔÉÄÁÀ<br />
11 ÃÀØÉÒÀÅÄÁÖËÉÓ ÓÉÝÉÝáËÉÓ ÀÍ ãÀÍÌÒÈÄËÏÁÉÓ ÃÀÆÙÅÄÅÀ<br />
12 ÓáÅÀ ÓÀÒÂÄÁÄËÉ ÃÀÊÀÅÛÉÒÄÁÖËÉ ÃÀØÉÒÀÅÄÁÉÈ ÌÖÛÀÏÁÀÓÈÀÍ<br />
13 ÛÄÌÏÓÀÅÀËÉ ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÃÀÍ ÒÏÌÄË;ÉÝ<br />
ÃÀÊÀÅÓÉÒÄÁÖËÉ ÀÒÀ ÀÒÉÓ ÃÀØÉÒÀÅÄÁÉÈ ÌÖÛÀÏÁÀÓÈÍ (ãÀÌÉÌÉ<br />
ÓÔÒ-14-ÃÀÍ ÓÔÒ-27-ÉÓ ÜÀÈÅËÉÈ)<br />
14 ÓÀØÏÍËÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ) ÌÉßÏÃÄÁÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ,<br />
ÌÀÈ ÛÏÒÉÓ ÓÀØÏÍËÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ) ÂÀÌÏÚÄÍÄÁÀ ÓÀÊÖÈÀÒÉ<br />
ÌÏáÌÀÒÄÁÉÓÀÈÅÉÓ, ÈÖ ÀÌ ÓÀØÏÍËÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ) ÙÉÒÄÁÖËÄÁÀ<br />
ÀÒ ÌÉÄÊÖÈÅÍÄÁÀ ßÀÒÌÏÄÁÉÓÀ ÃÀ ÌÏÌÏØÝÄÅÉÓ áÀÒãÄÁÓ<br />
189
15 ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÓÀÈÅÉÓ ÂÀÌÏÚÄÍÄÁÖËÉ ÀØÔÉÅÄÁÉÓ<br />
ÒÄÀËÉÆÀÝÉÉÈ ÌÉÙÄÁÖËÉ ÍÀÌÄÔÉ ÛÄÌÏÓÀÅËÄÁÉ<br />
16 ÓÀÌÄßÀÒÌÄÏ ÓÀØÌÉÀÍÏÁÉÓ ÛÄÆÙÖÃÅÉÓ ÀÍ ÓÀßÀÒÌÏÓ ÃÀáÖÒÅÉÓ<br />
ÛÄÃÄÂÀÃ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ<br />
17 ÞÉÒÉÈÀÃ ÓÀÛÖÀËÄÁÀÈÀ ÃÀ ÀÒÀÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ<br />
ÒÄÀËÉÆÀÝÉÉÈ ÌÉÙÄÁÖËÉ ÈÀÍáÄÁÉ, ÒÏÌÄËÉÝ ÛÄÌÏÓÀÅÀËÛÉ<br />
ÛÄÉÔÀÍÄÁÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÊÏÃÄØÓÉÓ 183-Ä ÌÖáËÉÓ ÌÄ-7 ÍÀßÉËÉÓ<br />
ÌÉáÄÃÅÉÈ<br />
18 ÞÉÒÉÈÀà ÓÀÛÖÀËÄÁÀÈÀ ÌÉßÏÃÄÁÉÈ (ËÉÆÉÍÂÉÓ ÓÀÂÍÉÓ<br />
ÃÀÁÒÖÍÄÁÉÈ) ÌÉÙÄÁÖËÉ ÀÍ ÌÉÓÀÙÄÁÉ ÈÀÍáÄÁÉ<br />
19 ÊÏÌÐÄÍÓÉÒÄÁÖËÉ ÂÀÌÏØÅÉÈÅÄÁÉ<br />
20 ÌÉÙÄÁÖËÉ ÃÉÅÉÃÄÍÃÄÁÉ ÃÀ ÐÒÏÝÄÍÔÄÁÉ ÒÏÌËÄÁÉÝ ÀÒ<br />
ÃÀÉÁÄÂÒÄÁÀ ÂÀÃÀáÃÉÓ ßÚÀÒÏÓÈÀÍ<br />
21 ÒÏÉÀËÔÉ<br />
22 ÅÀËÄÁÉÓ ÜÀÌÏßÄÒÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ<br />
23 ØÏÍÄÁÉÓ ËÉÆÉÍÂÉÈ, ÖÆÖÒ×ÒÖØÔÉÈ, ÉãÀÒÉÈ, ØÉÒÉÈ ÀÍ ÓáÅÀ<br />
ÀÌÃÀÂÅÀÒÉ ×ÏÒÌÉÓ ÂÀÝÄÌÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉ<br />
24 ÓáÅÀÏÁÀ ÓÀÁÀÆÒÏ ×ÀÓÓÀ ÃÀ ÀØÔÉÅÄÁÉÓ ÒÄÀËÉÆÀÝÉÉÓ ×ÀÓÓ ÛÏÒÉÓ<br />
ÀØÔÉÅÄÁÉÓ ÖÓÀÓÚÉÃËÏà ÀÍ ÈÅÉÈÙÉÒÄÁÖËÄÁÀÆÄ ÍÀÊËÄÁÉ ×ÀÓÉÈ<br />
ÌÉßÏÃÄÁÉÓÀÓ<br />
25 ÀØÝÉÆÖÒÉ ÌÀÒÊÄÁÉÓ ÃÀÍÀÊËÉÓÉÓ ÃÀ/ÀÍ ÉÌÐÏÒÔÉÏÒÄÁÉÓ ÌÉÄÒ<br />
ÀØÝÉÆÖÒÉ ÌÀÒÊÄÁÉÓ ÌÉÙÄÁÉÃÀÍ 6 ÈÅÄÛÉ ÉÌÐÏÒÔÉÓ<br />
ÂÀÍÖáÏÒÝÉÄËÄÁËÏÁÀ<br />
26 ÓÀØÏÍËÉÓ ÃÀÍÀÊËÉÓÉ<br />
27 ÓáÅÀ ÛÄÌÏÓÀÅËÄÁÉ ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÃÀÍ:<br />
ÃÀÓÀáÄËÄÁÀ ÈÀÍáÀ<br />
28 ÛÄÌÏÓÀÅÀËÉ, ÒÏÌÄËÉÝ ÃÀÊÀÅÛÉÒÄÁÖËÉ ÀÒ ÀÒÉÓ ÄÊÏÍÏÌÉÊÖÒ<br />
ÓÀØÌÉÀÍÏÁÀÓÈÀÍ ÃÀ ÃÀØÉÒÀÅÄÁÉÈ ÌÖÛÀÏÁÀÓÈÀÍ (ÓÔÒ.<br />
29+30+31+32)<br />
29 ÓÀÈÀÌÀÛÏ ÁÉÆÍÄÓÉÃÀÍ ×ÖËÀÃÉ , ÍÉÅÈÌÏÂÄÁÄÁÉÓ ÃÀ ÓáÅÀ<br />
ÀÍÀËÏÂÉÖÒÉ ÓÀáÉÓ ÛÄÌÏÓÀÅËÄÁÉ, ÒÏÌËÄÁÉÝ ÀÒ ÃÀÉÁÄÂÒÀ<br />
ÂÀÃÀáÃÉÓ ßÚÀÒÏÓÈÀÍ<br />
30 ÖÓÀÓÚÉÃËÏÈ ÌÉÙÄÁÖËÉ ØÏÍÄÁÀ<br />
31 ÀØÔÉÅÄÁÉÓ ÒÄÀËÉÆÀÝÉÉÈ ÌÉÙÄÁÖËÉ ÍÀÌÄÔÉ ÛÄÌÏÓÀÅËÄÁÉ,<br />
ÒÏÌËÄÁÉÝ ÀÒ ÚÏ×ÉËÀ ÂÀÌÏÚÄÍÄÁÖËÉ ÄÊÏÍÏÌÉÊÖÒÉ<br />
ÓÀØÌÉÀÍÏÁÉÓÀÈÅÉÓ<br />
32 ÍÄÁÉÓÌÉÄÒÉ ÛÄÌÏÓÀÅÀËÉ (ÓÀÒÂÄÁÄËÉ), ÂÀÒÃÀ ÃÀÍÀÒÈÉÓ ÓáÅÀ<br />
ÓÔÒÉØÏÍÄÁÉÈ ÂÀÍÓÀÆÙÅÒÖËÉÓÀ:<br />
ÃÀÓÀáÄËÄÁÀ ÈÀÍáÀ<br />
33 ÓáÅÀ ÂÀÌÏØÅÉÈÅÄÁÉ: (ÓÔÒ. 34+35+36+37)<br />
34 ÁÉÖãÄÔÉÓ ÊÖÈÅÍÉËÉ ÂÀÃÀÓÀáÀÃÄÁÉ, ÀÓÄÅÄ ÓÀãÀÒÉÌÏ ÓÀÍØÝÉÄÁÉ,<br />
ÒÏÌËÄÁÉÝ ÄØÅÄÌÃÄÁÀÒÄÁÀ ÂÀÌÏØÅÉÈÅÀÓ.<br />
35 ÂÀÌÏØÅÉÈÅÀÓ ÃÀØÅÄÌÃÄÁÀÒÄÁÖËÉ ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ (ÃÀÍÀÒÈÉ<br />
N3)<br />
36 ËÉÆÉÍÂÉÓ ÓÀÂÍÉÓ ÌÉÌÙÄÁÉÓ ÓÀÐÒÏÝÄÍÔÏ áÀÒãÉ<br />
37 ÃÀÍÀáÀÒãÉ ÞÉÒÉÈÀà ÓÀÛÖÀËÄÁÄÁÆÄ, ÒÏÌÄËÈÀ ÄÒÈÄÖËÉÓ<br />
ÙÉÒÄÁÖËÄÁÀ ÀÒ ÀÙÄÌÀÔÄÁÀ 1000 ËÀÒÓ.<br />
190
ÍÀßÉËÉI. ÓÀÀÌÏÒÉÔÀÆÉÏ ÀÍÀÒÉÝáÄÁÉ ÃÀ ÂÀÌÏØÅÉÈÅÄÁÉ ×ÉÆÉÊÖÒÉ ÐÉÒÉÓ<br />
ÓÀÊÖÈÒÄÁÀÛÉ ÒÉÝáÖËÉ (ÂÀÒÃÀ ËÉÆÉÍÂÉÓ ÓÀÂÍÉÓÀ) ÞÉÒÉÈÀÃÉ<br />
ÓÀÛÖÀËÄÁÄÁÉÓ ÌÉáÄÃÅÉÈ<br />
ÃÀÍÀÒÈÉ 3<br />
ÃÀÓÀáÄËÄÁÀ ãÂÖ×ÉÓ ÍÏÌÄÒÉ ãÀÌÉ<br />
1 2 3 4 5<br />
1 ãÂÖ×ÉÓ ÙÉÒÄÁÖËÄÁÉÈÉ ÁÀËÀÍÓÉ<br />
ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßËÉÓ ÁÏËÏÓ<br />
2 ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßÄËÓ ÃÀÒÉÝáÖËÉ<br />
ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ<br />
3 ÃÀÌÀÔÄÁÖËÉ ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉÓ<br />
ÙÉÒÄÁÖËÄÁÀ<br />
4 ÒÄÀËÉÆÄÁÖËÉ ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉ<br />
5 ÓÀÀÍÂÀÒÉÛÏ ßÄËÓ ÞÉÒÉÈÀÃÉ<br />
ÓÀÛÖÀËÄÁÄÁÉÓ ÒÄÌÏÍÔÉÓ áÀÒãÄÁÉ<br />
ÆÙÅÒÖËÉ ÏÃÄÍÏÁÉÓ ÆÄÌÏÈ<br />
6 ãÂÖ×ÉÓ ÙÉÒÄÁÖËÄÁÉÈÉ ÁÀËÀÍÓÉ<br />
ÓÀÀÍÂÀÒÉÛÏ ßËÉÓ ÁÏËÏÓ<br />
7 ÀÌÏÒÔÉÆÀÝÉÉÓ ÍÏÒÌÀ(%) 20% 5% 15% X<br />
8 ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ<br />
9 ÄÒÈÏÁËÉÅ ÛÄÌÏÓÀÅÀËÆÄ<br />
ÃÀÓÀÌÀÔÄÁÄËÉ ÈÀÍáÀ (ãÀÌÉ<br />
ÂÀÃÀÉÔÀÍÄÁÀ ÃÀÍÀÒÈÉ N 2-ÉÓ ÓÔÒ.17-<br />
ÛÉ)<br />
10 ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅËÉÃÀÍ<br />
ÂÀÌÏÓÀØÅÉÈÉ ÈÀÍáÀ (ãÀÌÉ ÀÉÓÀáÄÁÀ<br />
ÃÀÍÀÒÈÉ N2-ÉÓ ÓÔÒ. 35-ÛÉ)<br />
ÍÀßÉËÉII. ÓÀÀÌÏÒÉÔÀÆÉÏ ÀÍÀÒÉÝáÄÁÉ ÃÀ ÂÀÌÏØÅÉÈÅÄÁÉ ËÉÆÉÍÂÉÈ ÌÉÙÄÁÖËÉ<br />
ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉÓ ÌÉáÄÃÅÉÈ<br />
ÃÀÓÀáÄËÄÁÀ ãÂÖ×ÉÓ ÍÏÌÄÒÉ ãÀÌÉ<br />
1 2 3 4 5<br />
1 ËÉÆÉÍÂÉÈ ÌÉÙÄÁÖËÉ ÞÉÒÉÈÀÃÉ<br />
ÓÀÛÖÀËÄÁÄÁÉÓ ÙÉÒÄÁÖËÄÁÀ<br />
ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßËÉÓ ÁÏËÏÓ<br />
2 ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßÄËÓ ÃÀÒÉÝáÖËÉ<br />
ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ<br />
3 ÓÀÀÍÂÀÒÉÛÏÓ ßÄËÓ ËÉÆÉÍÂÉÈ<br />
ÌÉÙÄÁÖËÉ ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉÓ<br />
ÙÉÒÄÁÖËÄÁÀ<br />
4 ÓÀÀÍÂÀÒÉÛÏ ßÄËÓ ËÉÆÉÍÂÉÓ<br />
ÂÀÌÝÄÌÉÓÀÈÅÉÓ ÃÀÁÒÖÍÄÁÖËÉ<br />
ÞÉÒÉÈÀÃÉ ÓÀÛÖÀËÄÁÄÁÉÓ ÙÉÒÄÁÖËÄÁÀ<br />
5 ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßÄËÓ ÞÉÒÉÈÀÃÉ<br />
ÓÀÛÖÀËÄÁÄÁÉÓ ÒÄÌÏÍÔÉÓ áÀÒãÄÁÉÓ<br />
191
ÆÙÅÒÖË ÏÃÄÍÏÁÀÆÄ ÂÀÃÀÌÄÔÄÁÀ<br />
6 ËÉÆÉÍÂÉÈ ÌÉÙÄÁÖËÉ ÞÉÒÉÈÀÃÉ<br />
ÓÀÛÖÀËÄÁÄÁÉÓ ÙÉÒÄÁÖËÄÁÀ<br />
ÓÀÀÍÂÀÒÉÛÏ ßËÉÓ ÁÏËÏÓ<br />
7 ËÉÆÉÍÂÉÓ ÓÀÂÍÉÓ ÀÌÏÒÔÉÆÀÝÉÉÓ<br />
ÍÏÒÌÀ(%)<br />
8 ËÉÆÉÍÂÉÓ ÓÀÂÍÉÓ ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ<br />
9 ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅËÉÃÀÍ<br />
ÂÀÌÏÓÀØÅÉÈÉ ÈÀÍáÀ (ãÀÌÉ ÀÉÓÀáÄÁÀ<br />
ÃÀÍÀÒÈÉ N2-ÉÓ ÓÔÒ. 35-ÛÉ)<br />
20% 5% 15% X<br />
ÍÀßÉËÉIII. ÓÀÀÌÏÒÉÔÀÆÉÏ ÀÍÀÒÉÝáÄÁÉ ÃÀ ÂÀÌÏØÅÉÈÅÄÁÉ ÓÀßÀÒÌÏÓ<br />
ÓÀÊÖÈÒÄÁÀÛÉ ÒÉÝáÖËÉ ÀÒÀÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ ÌÉáÄÃÅÉÈ<br />
ÒÏÌÄËÈÀ ÓÀÓÀÒÂÄÁËÏ ÂÀÌÏÚÄÍÄÁÉÓ ÅÀÃÀ ÀÒ ÀÒÉÓ ÂÀÍÓÀÆÙÅÒÖËÉ<br />
ÃÀÓÀáÄËÄÁÀ<br />
1 ãÂÖ×ÉÓ ÙÉÒÄÁÖËÄÁÉÈÉ ÁÀËÀÍÓÉ ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßËÉÓ ÁÏËÏÓ<br />
2 ÓÀÀÍÂÀÒÉÛÏÓ ßÉÍÀ ßÄËÓ ÃÀÒÉÝáÖËÉ ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ<br />
3 ÓÀÀÍÂÀÒÉÛÏ ßÄËÓ ÃÀÌÀÔÄÁÖËÉ (ÛÄÞÄÍÉËÉ, ßÀÒÌÏÄÁÖËÉ)<br />
ÀÒÀÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ÙÉÒÄÁÖËÄÁÀ<br />
4 ÓÀÀÍÂÀÒÉÛÏ ßÄËÓ ÒÄÀËÉÆÄÁÖËÉ ÀÒÀÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ<br />
ÙÉÒÄÁÖËÄÁÀ<br />
5 ãÂÖ×ÉÓ ÙÉÒÄÁÖËÄÁÉÈÉ ÁÀËÀÍÓÉ ÓÀÀÍÂÀÒÉÛÏ ßËÉÓ ÁÏËÏÓ<br />
6 ÀÌÏÒÔÉÆÀÝÉÉÓ ÈÀÍáÀ (ÓÔÒ.5X15%)<br />
7 ÄÒÈÏÁËÉÅ ÛÄÌÏÓÀÅÀËÆÄ ÃÀÓÀÌÀÔÄÁÄËÉ ÈÀÍáÀ (ÂÀÃÀÉÔÀÍÄÁÀ<br />
ÃÀÍÀÒÈÉ N 2-ÉÓ ÓÔÒ. 17-ÛÉ)<br />
8 ÄÒÈÏÁËÉÅÉ ÛÄÌÏÓÀÅËÉÃÀÍ ÂÀÌÏÓÀØÅÉÈÉ ÈÀÍáÀ (ÀÉÓÀáÄÁÀ ÃÀÍÀÒÈÉ<br />
N2-ÉÓ ÓÔÒ. 35-ÛÉ)<br />
ËÀÒÉ<br />
ÀÒÀÌÀÔÄÒÉÀËÖÒÉ<br />
ÀØÔÉÅÉÓ<br />
ÃÀÓÀáÄËÄÁÀ ÃÀ<br />
ÀÙßÄÒÉËÏÁÀ<br />
ÍÀßÉËÉIV. ÓÀÀÌÏÒÉÔÀÆÉÏ ÀÍÀÒÉÝáÄÁÉ ÃÀ ÂÀÌÏØÅÉÈÅÄÁÉ ÓÀßÀÒÌÏÓ<br />
ÓÀÊÖÈÒÄÁÀÛÉ ÒÉÝáÖËÉ ÀÒÀÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ ÌÉáÄÃÅÉÈ<br />
ÒÏÌÄËÈÀ ÓÀÓÀÒÂÄÁËÏ ÂÀÌÏÚÄÍÄÁÉÓ ÅÀÃÀ ÂÀÍÓÀÆÙÅÒÖËÉÀ<br />
ÛÄÞÄÍÉÓ ÀÍ<br />
ßÀÒÌÏÄÁÉÓ<br />
ÓÀÓÀÒÂÄÁËÏ<br />
ÂÀÌÏÚÄÍÄÁÉÓ<br />
ÅÀÃÀ (ßÄËÉ)<br />
ÂÀÌÏØÅÉÈÖËÉÀ ßÉÍÀ<br />
ÐÄÒÉÏÃÄÁÉÓ ÌÉáÄÃÅÉÈ<br />
(ËÀÒÉ)<br />
ÈÀÒÉÙÉ ÈÀÍáÀ<br />
(ËÀÒÉ)<br />
1 2 3 4 5 6<br />
2<br />
3<br />
4<br />
5<br />
ÓÖË:<br />
ÓÀÀÌÏÒÔÉ<br />
ÆÀÝÉÏ<br />
ÀÍÀÒÉÝáÉ<br />
192
<strong>da</strong>narTi #4<br />
ÓÀÂÀÃÀÓÀáÀÃÏ ÊÏÃÄØÓÉÓ 168-Ä ÌÖáËÉÓ ÐÉÒÅÄËÉ ÍÀßÉËÉÓ “Ë” ÃÀ “Ì” ØÅÄÐÖÍØÔÄÁÉÈ<br />
ÂÀÍÓÀÆÙÅÒÖËÉ ÓÀØÌÉÀÍÏÁÉÃÀÍ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉÓ ÚÏÅÄËÊÅÀÒÔÀËÖÒÉ<br />
Ã Ä Ê Ë À Ò À Ý É À<br />
I ÍÀßÉËÉ<br />
ÓÀÉÃÄÍÔÉ×ÉÊÀÝÉÏ ÍÏÌÄÒÉ<br />
ÂÅÄÒÃÉ<br />
ÓÀÀÍÂÀÒÉÛÏ ßÄËÉ<br />
ÓÀÀÍÂÀÒÉÛÏ ÊÅÀÒÔÀËÉ<br />
___<br />
ÃÄÊËÀÒÀÝÉÉÓ ÓÀáÄ<br />
___ / ___<br />
ßÀÒÄÃÂÉÍÄÁÀ -------------------------------------------------------------------------------------------------<br />
(ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÃÀÓÀáÄËÄÁÀ)<br />
--------------------------------------------------------------------------------------------------<br />
(ÂÀÃÀÌáÃÄËÉÓ ÂÅÀÒÉ, ÓÀáÄËÉ)<br />
--------------------------------------------------------------------------------------------------<br />
ÌÉÓÀÌÀÒÈÉ: ØÀËÀØÉ/ÒÀÉÏÍÉ,ÁÉÍÀ, ÊÏÒÐÖÓÉ, ØÖÜÀ, ÓÀÊÏÍÔÀØÔÏ ÔÄËÄ×ÏÍÉ<br />
II ÍÀßÉËÉ<br />
ÌÀÜÅÄÍÄÁËÄÁÉ<br />
ÓÀÀÍÂÀÒÉÛÏ<br />
ÊÅÀÒÔÀËÉ<br />
ßËÉÓ<br />
ÃÀÓÀßÚÉÓÉÃÀÍ<br />
áÄË×ÀÓÉÓ ÓÀáÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅÀËÉ 1 2<br />
ÓÀØÏÍËÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ) ÌÉßÏÃÄÁÉÈ ÌÉÙÄÁÖËÉ 3 4<br />
ÛÄÌÏÓÀÅËÄÁÉ (ÖãÒÀ 3=5+7+9+11+13)<br />
ÛÄÌÏÓÀÅËÄÁÉ ÓÏ×ËÉÓ ÌÄÖÒÍÄÏÁÉÓ ÐÒÏÃÖØÝÉÉÓ ÐÉÒÅÄËÀÃÉ 5 6<br />
ÌÉßÏÃÄÁÉÈ (ÓÀÌÒÄßÅÄËÏ ÂÀÃÀÌÖÛÀÅÄÁÀÌÃÄ)<br />
ÛÄÌÏÓÀÅËÄÁÉ ÓÀÂÀÃÀÓÀáÀÃÏ ÊÏÃÄØÓÉÓ 168-Ä ÌÖáËÉÓ ,,Ë"<br />
ØÅÄÐÖÍØÔÛÉ ÂÀÍÓÀÆÙÅÒÖËÉ ÓÀØÌÉÀÍÏÁÉÃÀÍ:<br />
ÓÀØÌÉÀ- ÓÀØÌÉÀ-<br />
ÃÀÊÀÅÄÁÖ- 7 8<br />
ÍÏÁÉÓ ÃÀÓ-<br />
ÀáÄËÄÁÀ<br />
ÍÏÁÉÓ<br />
ÊÏÃÉ<br />
ËÉ ×ÀÒÈÉ<br />
ÊÅ.Ì.<br />
9 10<br />
11 12<br />
ÓÀØÏÍËÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ) ÌÉßÏÃÄÁÉÈ ÌÉÙÄÁÖËÉ 13 14<br />
ÛÄÌÏÓÀÅËÄÁÉ, ÒÏÌÄËÉÝ ÀÒ ÀÒÉÓ ÀÓÀáÖËÉ ÃÄÊËÀÒÀÝÉÉÓ<br />
ÓáÅÀ ÖãÒÄÁÛÉ<br />
ÃÀØÉÒÀÅÄÁÉÈ ÌÏÌÖÛÀÅÄ ÐÉÒÄÁÆÄ áÄË×ÀÓÉÓ ÓÀáÉÈ ÂÀÝÄÌÖËÉ 15 16<br />
ÈÀÍáÄÁÉ, ÌÀÈ ÛÏÒÉÓ ÀÒÀ×ÖËÀÃÉ ×ÏÒÌÉÈ<br />
ÃÀØÉÒÀÅÄÁÉÈ ÌÏÌÖÛÀÅÄ ×ÉÆÉÊÖÒ ÐÉÒÈÀ ÒÀÏÃÄÍÏÁÀ (ÊÀÝÉ) 17<br />
ÃÄÊËÀÒÀÝÉÀÛÉ ÌÏÝÄÌÖËÉ ÌÏÍÀÝÄÌÄÁÉÓ ÖÔÚÖÀÒÏÁÀÓÀ ÃÀ ÓÉÓÒÖËÄÓ ÅÀÃÀÓÔÖÒÄÁ:<br />
ÂÀÃÀÌáÃÄËÉ ---------------------- ------------------- ------------- ------- ---------<br />
(ÓÀáÄËÉ ÂÅÀÒÉ) (áÄËÌÏßÄÒÀ) (ÈÀÒÉÙÉ) (ÈÅÄ) (ßÄËÉ)<br />
193
<strong>da</strong>narTi #5<br />
×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ ÂÀÃÀáÃÉËÉ ÈÀÍáÄÁÉÓ ÃÀ ÃÀÊÀÅÄÁÖËÉ ÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉÓ<br />
ÚÏÅÄËÈÅÉÖÒÉ<br />
ÂÀÀÍÂÀÒÉÛÄÁÀ<br />
I ÍÀßÉËÉ<br />
ÓÀÉÃÄÍÔÉ×ÉÊÀÝÉÏ ÍÏÌÄÒÉ ÂÅÄÒÃÉ<br />
ÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÓ ÊÏÃÉ (NACE) __ __ __ __ __<br />
ÂÀÀÍÂÀÒÉÛÄÁÉÓ ÓÀáÄ __ / __ ÓÀÀÍÂÀÒÉÛÏ ÈÅÉÓ ÍÏÌÄÒÉ ÓÀÀÍÂÀÒÉÛÏ ßÄËÉ<br />
ßÀÒÄÃÂÉÍÄÁÀ __________________________________________________________<br />
(ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÃÀÓÀáÄËÄÁÀ)<br />
ÓÀØÀÒÈÅÄËÏÓ ÓÀßÀÒÌÏ (ÏÒÂÀÍÉÆÀÝÉÀ) __<br />
ÉÍÃÉÅÉÃÖÀËÖÒÉ ÓÀßÀÒÌÏ ___<br />
ÖÝáÏÖÒÉ ÓÀßÀÒÌÏÓ (ÏÒÂÀÍÉÆÀÝÉÉÓ) ÂÀÍÚÏ×ÉËÄÁÀ __<br />
ÓáÅÀ ÓÀßÀÒÌÏ ___<br />
(ÓÀàÉÒÏ ÀÙÍÉÛÅÍÀ X)<br />
____________________________________________________________<br />
(ÂÀÃÀÌáÃÄËÉÓ ÓÒÖËÉ ÃÀÓÀáÄËÄÁÀ / ÉÍÃÌÄßÀÒÌÉÓ ÂÅÀÒÉ, ÓÀáÄËÉ)<br />
_____________________________________________________________<br />
ÌÉÓÀÌÀÒÈÉ: ØÀËÀØÉ / ÒÀÉÏÍÉ, ÁÉÍÀ, ÊÏÒÐÖÓÉ, ØÖÜÀ, ÓÀÊÏÍÔÀØÔÏ ÔÄËÄ×ÏÍÉ<br />
ÃÄÊËÀÒÀÝÉÀ ÛÄÃÂÄÍÉËÉÀ __ __<br />
×ÖÒÝÄËÆÄ. ÈÀÍÃÀÒÈÖËÉ ÃÏÊÖÌÄÍÔÄÁÉ __ __<br />
à À Ó À á Ä Ë Ä Á À<br />
I ÍÀßÉËÉ<br />
ÃÀØÉÒÀÅÄÁÉÈ ÌÏÌÖÛÀÅÄ ×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ<br />
×ÖËÀÃÉ ×ÏÒÌÉÈ áÄË×ÀÓÉÓ (ÓÀÒÂÄÁËÉÓ)<br />
ÓÀáÉÈ ÂÀÝÄÌÖËÉ ÀÍÀÆÒÀÖÒÄÁÀ, ÐÄÍÓÉÀ,<br />
ÓÔÉÐÄÍÃÉÀ, ÃÀáÌÀÒÄÁÀ ÃÀ ÓáÅÀ;<br />
ÓÀÒÂÄÁÄËÉ ÀÒÀ×ÖËÀÃÉ ×ÏÒÌÉÈ<br />
(ÃÀØÉÒÀÅÄÁÉÈ ÌÏÌÖÛÀÅÄÆÄ);<br />
ÂÀÝÄÌÖËÉ ÀÍÀÆÙÀÖÒÄÁÀ, ÒÏÌÄËÆÄÝ<br />
ÅÒÝÄËÃÄÁÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÛÄÙÀÅÀÈÉ:<br />
ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÛÉ<br />
ÀÒÀÒÄÂÉÓÔÒÉÒÄÁÖË ×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ<br />
ÂÀßÄÖËÉ ÌÏÌÓÀáÖÒÄÁÉÓÀÈÅÉÓ ÂÀÝÄÌÖËÉ<br />
ÈÅÄ<br />
(ËÀÒÉ)<br />
ßËÉÓ<br />
ÃÀÓÀßÚÉ-<br />
ÓÉÃÀÍ<br />
(ËÀÒÉ)<br />
ÛÄÍÉÛÅÍÀ<br />
1 2 3 4<br />
1<br />
2<br />
3<br />
4<br />
194
ÓÀ×ÀÓÖÒÉ ÀÍ ÓÀÒÂÄÁÄËÉ, ÂÀÒÃÀ ÌÄ-6-7<br />
ÓÔÒÉØÏÍÄÁÛÉ ÀÓÀáÖËÉÓÀ;<br />
ÓÀÈÀÌÀÛÏ ÁÉÆÍÄÓÉÓ ÌÏÌßÚÏÁÈÀ ÌÉÄÒ<br />
×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ ÌÏÂÄÁÉÓ ÓÀáÉÈ<br />
ÂÀÍÀÝÄÌÄÁÉ;<br />
×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ ÂÀÝÄÌÖËÉ ÃÉÅÉÃÄÍÃÄÁÉ<br />
ÃÀ ÐÒÏÝÄÍÔÄÁÉ ÂÀÒÃÀ ÌÄ-7 ÓÔÒÉØÏÍÛÉ<br />
ÀÓÀáÖËÉÓÀ:<br />
ÌÖÃÌÉÅÉ ÃÀßÄÓÄÁÖËÄÁÉÓ ÀÒÌØÏÍÄ<br />
ÀÒÀÒÄÆÉÃÄÍÔÉ ×ÉÆÉÊÖÒÉ ÐÉÒÄÁÉÓÀÈÅÉÓ<br />
ÂÀÃÀáÃÉËÉ ÈÀÍáÀ, ÓÖË:<br />
ÌÀÈ ÛÏÒÉÓ ÈÀÍáÀ, ÒÏÌÄËÉÝ<br />
ÉÁÄÂÒÄÁÀ:<br />
10%-ÀÍÉ<br />
ÂÀÍÀÊÅÄÈÉ<br />
È<br />
4%-ÀÍÉ<br />
ÂÀÍÀÊÅÄÈÉ<br />
È<br />
ÃÀÓÀÊÀÅÄÁÄËÉ ÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉ<br />
(ÓÔÒ.1 + ÓÔÒ.2 –ÓÔÒ.3 + ÓÔÒ.4 +<br />
ÓÔÒ.5)X12% + ÓÔÒ.6X10% +<br />
ÓÔÒ.8X10%+ÓÔÒ.9X4% +<br />
ÓÔÒ.10XÂÀÍÓáÅÀÅÄÁÖË ÂÀÍÀÊÅÄÈÆÄ;<br />
ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÛÉ ÒÄÂÉÓÔÒÉÒÄÁÖË<br />
×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ ÌÏÌÓÀáÖÒÄÁÉÓÀÈÅÉÓ<br />
ÂÀÝÄÌÖËÉ ÀÍÀÆÙÀÖÒÄÁÀ, ÒÏÌÄËÉÝ ÀÒ<br />
ÉÁÄÂÒÄÁÀ ÂÀÃÀáÃÉÓ ßÚÀÒÏÓÈÀÍ;<br />
×ÉÆÉÊÖÒ ÐÉÒÄÁÆÄ ÂÀÝÄÌÖËÉ ÃÀáÌÀÒÄÁÀ,<br />
ÓÀÒÂÄÁÄËÉ (ØÅÄËÌÏØÌÄÃÄÁÀ), ÌÀÈ ÛÏÒÉÓ<br />
ÀÒÀ×ÖËÀÃÉ ×ÏÒÌÉÈ;<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
II ÍÀßÉËÉ<br />
ÓÀÀÍÂÀÒÉÛÏ ÈÅÄÛÉ áÄË×ÀÓÉÓÀ ÃÀ ÓáÅÀ ÓÀáÉÈ ÂÀÝÄÌÖËÉ ÈÀÍáÄÁÉÓ ÛÄÓÀáÄÁ<br />
É Í × Ï Ò Ì À Ý É À<br />
ÈÀÍáÉÓ ÂÀÝÄÌÉÓ<br />
ÈÀÒÉÙÉ<br />
ÂÀÝÄÌÖËÉ ÈÀÍáÉÓ ÓÀáÄ<br />
(áÄË×ÀÓÉ, ÃÉÅÉÃÄÍÃÉ,<br />
ÐÒÏÝÄÍÔÉ ÃÀ ÓáÅÀ)<br />
ÈÀÍáÀ<br />
(ËÀÒÉ)<br />
ÃÀÓÀÊÀÅÄÁÄËÉ<br />
ÓÀÛÄÌÏÓÀÅËÏ<br />
ÂÀÃÀÓÀáÀÃÄÁÉ<br />
(ËÀÒÉ)<br />
1 2 3 4<br />
ÓÖË:<br />
195
III ÍÀßÉËÉ<br />
ÓÀÀÍÂÀÒÉÛÏ ÈÅÄÛÉ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÛÉ ÀÒÀÒÄÂÉÓÒÔÒÉÒÄÁÖËÉ ×ÉÆÉÊÖÒÉ<br />
ÐÉÒÄÁÉÓÀÈÅÉÓ ÌÏÌÓÀáÖÒÄÁÉÓ ÙÉÒÄÁÖËÄÁÉÓ ÀÍÀÆÙÀÖÒÄÁÉÓ ÃÀ ÓáÅÀ ÂÀÍÀÝÄÌÄÁÉÓ<br />
ÛÄÓÀáÄÁ ÉÍ×ÏÒÌÀÝÉÀ<br />
N<br />
ÂÅÀÒÉ ÓÀáÄËÉ<br />
ÌÀÌÉÓ ÓÀáÄËÉ<br />
ÌÉÓÀÌ<br />
ÀÒÈÉ<br />
ÐÉÒÀÃÏÁÉÓ<br />
ÌÏßÌÏÁÉÓ<br />
ÍÏÌÄÒÉ<br />
ÌÏÌÓÀáÖ<br />
ÒÄÁÉÓ<br />
ÓÀáÄ<br />
ÓÀÀÍÂÀÒÉÛÏ ÈÅÄÛÉ<br />
ÂÀÝÄÌÖËÉ ÀÍÀÆÙÀÖ<br />
ÒÄÁÀ<br />
1 2 3 4 5 6<br />
ÓÖË X X X X<br />
ÝÍÏÁÉÓÀÈÅÉÓ:<br />
ÓÀÀÍÂÀÒÉÛÏ ÈÅÄÛÉ ÂÀÌÏÛÅÄÁÖËÉ ÐÒÏÃÖØÝÉÉÓ (ÌÏÌÓÀáÖÒÄÁÉÓ, 1<br />
ÛÄÓÒÖËÄÁÖËÉ ÓÀÌÖÛÀÏÓ) ÙÉÒÄÁÖËÄÁÀ (ËÀÒÉ)<br />
ÐÉÒÈÀ ÒÉÝáÏÅÍÏÁÀ, ÒÏÌËÄÁÆÄÝ ÓÀÀÍÂÀÒÉÛÉ ÈÅÄÛÉ áÄË×ÀÓÉÓ 2<br />
ÓÀáÉÈ (ÓÔÒ. 1) ÂÀÝÄÌÖËÉÀ ÀÍÀÆÙÀÖÒÄÁÀ (ÊÀÝÉ)<br />
ÓÀÂÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÛÉ ÀÒÀÒÄÂÉÓÒÔÉÒÄÁÖË ×ÉÆÉÊÖÒ ÐÉÒÈÀ 3<br />
ÒÉÝáÏÅÍÏÁÀ, ÒÏÌËÄÁÆÄÝ ÂÀßÄÖËÉ ÌÏÌÓÀáÖÒÄÁÉÓÀÈÅÉÓ (ÓÔÒ. 2)<br />
ÂÀÝÄÌÖËÉÀ ÀÍÀÆÙÀÖÒÄÁÀ<br />
ÌÀØÓÉÌÀËÖÒÉ áÄË×ÀÓÉÓ ÏÃÄÍÏÁÀ (ËÀÒÉ) 4<br />
ÌÉÍÉÌÀËÖÒÉ áÄË×ÀÓÉÓ ÏÃÄÍÏÁÀ (ËÀÒÉ) 5<br />
ÂÀÀÍÂÀÒÉÛÄÁÀÛÉ ÌÏÝÄÌÖËÉ ÌÏÍÀÝÄÌÄÁÉÓ ÖÔÚÖÀÒÏÁÀÓÀ ÃÀ ÓÉÓÒÖËÄÓ ÅÀÃÀÓÔÖÒÄÁ:<br />
ÂÀÃÀÌáÃÄËÉ ______________________<br />
(ÓÀáÄËÉ ÂÅÀÒÉ)<br />
_____________ __ __ __ __ __<br />
(áÄËÌÏßÄÒÀ)<br />
IV ÍÀßÉËÉ<br />
ÉÅÓÄÁÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÌÉÄÒ<br />
ÀÙÍÉÛÅÍÀ ÃÄÊËÀÒÀÝÉÉÓ ßÀÒÌÏÃÂÄÍÉÓ ÛÄÓÀáÄÁ:<br />
ÃÄÊËÀÒÀÝÉÀ ßÀÒÌÏÃÂÄÍÉËÉÀ ×ÏÓÔÉÈ __ ÐÉÒÀÃÀà ___<br />
ÌÏÝÄÌÖËÉ ÃÄÊËÀÒÀÝÉÀ ÛÄÃÂÄÍÉËÉÀ ___ ___ ___<br />
×ÖÒÝÄËÆÄ. ÈÀÍÃÀÒÈÖËÉ ÃÏÊÖÌÄÍÔÄÁÉ __ __ __<br />
×ÖÒÝÄËÆÄ<br />
ÂÅÄÒÃÆÄ<br />
ßÀÒÌÏÃÂÄÍÉÓ ÈÀÒÉÙÉ __ __ __ __ __ __ __ __<br />
ÒÄÂÉÓÔÒÀÝÉÉÓ ÍÏÌÄÒÉ<br />
__ __ __ __ __ __ __ __ __ __ __<br />
_________________________<br />
(ÓÀáÄËÉ ÂÅÀÒÉ)<br />
_____________________<br />
(áÄËÌÏßÄÒÀ)<br />
196
<strong>da</strong>narTi #6<br />
×ÉÆÉÊÖÒÉ ÐÉÒÉÓ ÌÉÄÒ ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ ÒÄÀËÉÆÀÝÉÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÀÍ<br />
ÜÖØÄÁÉÈ ÌÉÙÄÁÖËÉ ÛÄÌÏÓÀÅËÄÁÉÓ<br />
Ã Ä Ê Ë À Ò À Ý É À<br />
1<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ ÒÄÀËÉÆÀÔÏÒÉÓ (ÜÖØÄÁÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÌÉÌÙÄÁÉÓ)<br />
ÓÀáÄËÉ, ÂÅÀÒÉ, ÌÉÓÀÌÀÒÈÉ<br />
2<br />
ÒÄÀËÉÆÄÁÖËÉ (ÜÖØÄÁÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÌÉÙÄÁÖËÉ) ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ<br />
ÃÀÓÀáÄËÄÁÀ<br />
3<br />
ÒÄÀËÉÆÄÁÖËÉ (ÜÖØÄÁÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÌÉÙÄÁÖËÉ) ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ<br />
ÌÉÓÀÌÀÒÈÉ (ÀÃÂÉËÓÀÌÚÏ×ÄËÉ)<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ÂÀÃÀÝÄÌÉÓ ÓÀáÄ<br />
4<br />
1 _ ÒÄÀËÉÆÀÝÉÀ<br />
2 _ ÌÄÌÊÅÉÃÒÄÏÁÀ<br />
3 _ ÜÖØÄÁÀ<br />
ÒÄÀËÉÆÀÔÏÒÉÓ ÌÉÄÒ ÌÀÔÄÒÉÀËÖÒ ÀØÔÉÅÄÁÆÄ<br />
5<br />
ÓÀÊÖÈÒÄÁÉÓ ßÀÒÌÏÛÏÁÉÓ ÈÀÒÉÙÉ (ßÄËÉ, ÈÅÄ, ÒÉÝáÅÉ)<br />
ÂÀÃÀÓÀÝÄÌ ÌÀÔÄÒÉÀËÖÒ ÀØÔÉÅÆÄ 6<br />
ÓÀÊÖÈÒÄÁÉÓ ßÀÒÌÏÛÏÁÉÓ ÓÀ×ÖÞÅÄËÉ<br />
7 ØÏÍÄÁÉÓ ÌÄÌÊÅÉÃÒÄÏÁÉÈ (ÜÖØÄÁÉÈ)<br />
8<br />
ÌÉÙÄÁÉÓ ÛÄÌÈáÅÄÅÀÛÉ ÍÀÈÄÓÀÖÒÉ<br />
ÊÀÅÛÉÒÉ ØÏÍÄÁÉÓ ÌÄÓÀÊÖÈÒÄÓÈÀÍ<br />
ÃÀÓÀáÄËÄÁÀ<br />
ÒÄÀËÉÆÄÁÖËÉ (ÜÖØÄÁÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÌÉÙÄÁÖËÉ)<br />
9<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ×ÀÓÉ (ÙÉÒÄÁÖËÄÁÀ)<br />
(ËÀÒÉ)<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ÛÄÞÄÍÀÆÄ, ßÀÒÌÏÄÁÀÆÄ, ÜÖØÄÁÀÓÈÀÍ, 10<br />
ÌÄÌÊÅÉÃÒÄÏÁÉÓ ÌÉÙÄÁÀÓÈÀÍ, ÃÀÊÀÅÛÉÒÄÁÖËÉ áÀÒãÄÁÉ<br />
ÌÉÌÃÉÍÀÒÄ ÊÀËÄÍÃÀÒÖËÉ ßËÉÓ ÂÀÍÅËÉË ÐÄÒÉÏÃÛÉ<br />
11<br />
×ÉÆÉÊÖÒÉ ÐÉÒÉÓÀÂÀÍ ÜÖØÄÁÉÈ (ÌÄÌÊÅÉÃÒÄÏÁÉÈ) ÌÉÙÄÁÖËÉ<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉ (ÂÀÒÃÀ I ÃÀ II ÒÉÂÉÓ<br />
ÌÄÌÊÅÉÃÒÄÄÁÉÓÀÂÀÍ ÌÉÙÄÁÖËÉ ØÏÍÄÁÉÓÀ)<br />
ÌÀÈ ÛÏÒÉÓ III ÃÀ IV ÒÉÂÉÓ ÌÄÌÊÅÉÃÒÄÄÁÉÓÀÂÀÍ ÌÉÙÄÁÖËÉ 12<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉ<br />
ÓáÅÀ ×ÉÆÉÊÖÒÉ ÐÉÒÉÓÀÂÀÍ ÌÉÙÄÁÖËÉ<br />
13<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉ<br />
ÛÄÙÀÅÀÈÄÁÉ ÓÀØÀÒÈÅÄËÏÓ ÓÀÂÀÃÀÓÀáÀÃÏ ÊÏÃÄØÓÉÓ 168-Ä 14<br />
ÌÖáËÉÓ ---------- ÍÀßÉË(ÄÁ)ÉÓ ÈÀÍÀáÌÀÃ<br />
ÃÀÓÀÁÄÂÒÉ ÛÄÌÏÓÀÅÀËÉ 15<br />
ÂÀÃÀÓÀáÃÄËÉ ÂÀÃÀÓÀáÀÃÉÓ ÈÀÍáÀ 16<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ×ÀØÔÏÁÒÉÅÀà ÂÀÃÀÝÄÌÉÓ ÈÀÒÉÙÉ 17<br />
(ßÄËÉ, ÈÅÄ, ÒÉÝáÅÉ)<br />
197
ÃÀÒÉÝáÖËÉ ÂÀÃÀÓÀáÀÃÉÓ ÂÀÃÀáÃÉÓ ÅÀÃÀ ÓÀÂÀÃÀÓÀáÀÃÏ<br />
ÊÏÃÄØÓÉÓ 217-Ä ÌÖáËÉÓ ÌÄ-7 ÃÀ ÌÄ-9 ÍÀßÉËÄÁÉÓ<br />
ÂÀÈÅÀËÉÓßÉÍÄÁÉÈ<br />
ÛÄÍÉÛÅÍÀ:<br />
_ ÃÄÊËÀÒÀÝÉÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ßÀÒÄÃÂÉÍÄÁÀ<br />
×ÉÆÉÊÖÒÉ ÐÉÒÉÓ ÓÀÝáÏÅÒÄÁÄËÉ ÀÃÂÉËÉÓ ÌÉáÄÃÅÉÈ<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ÌÉÙÄÁÉÃÀÍ ÀÒÀ ÖÂÅÉÀÍÄÓ ÌÄÓÀÌÄ<br />
ÃÙÉÓÀ;<br />
_ ÃÄÊËÀÒÀÝÉÉÓ ÛÄÅÓÄÁÀ ÀÒ ÄÅÀËÄÁÀÈ ÐÉÒÄÁÓ, ÒÏÌËÄÁÉÝ<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÄÁÉÓ ÒÄÀËÉÆÀÝÉÀÓ ÀáÏÒÝÉÄËÄÁÄÍ<br />
ÓÀÌÄßÀÒÌÄÏ ÓÀØÌÉÀÍÏÁÉÓ ×ÀÒÂËÄÁÛÉ.<br />
18 ÓÀÅÀÃ<br />
Ï<br />
ÈÀÍ<br />
áÀ<br />
ÌÀÔÄÒÉÀËÖÒÉ ÀØÔÉÅÉÓ ÒÄÀËÉÆÀÔÏÒÉÓ (ÜÖØÄÁÉÈ, ÌÄÌÊÅÉÃÒÄÏÁÉÈ ÌÀÔÄÒÉÀËÖÒÉ<br />
ÀØÔÉÅÉÓ ÌÉÌÙÄÁÉÓ)<br />
áÄËÉÓ ÌÏßÄÒÀ /- - - - - - / ÈÀÒÉÙÉ - - - - - - - - - - - -<br />
198
<strong>da</strong>narTi #7<br />
199
200
201
202
203
<strong>da</strong>narTi #8<br />
204
205
206
207
208
<strong>da</strong>narTi #9<br />
209
210
211
212
<strong>da</strong>narTi #10<br />
213
214
215
<strong>da</strong>narTi #11<br />
216
217
<strong>da</strong>narTi #12<br />
218
219
<strong>da</strong>narTi #13<br />
220
221
<strong>da</strong>narTi #14<br />
222
223
Change language