winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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`saga<strong>da</strong>saxado moTxovna~ _ saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisTvis wardgenili administraciuli aqti, romlis mixedviTacga<strong>da</strong>mxdeli valdebulia ga<strong>da</strong>ixados Sesabamisi ga<strong>da</strong>saxadi.`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miersaga<strong>da</strong>saxado organosTvis wardgenili moTxovna Tanxis CaTvlis an<strong>da</strong>brunebis mizniT.<strong>da</strong>qiravebiT muSaoba _ fizikuri piris mier sxva piris interesebisTvis<strong>da</strong>kisrebuli valdebulebis Sesruleba garkveuli anazRaurebissanacvlod (ix. saga<strong>da</strong>saxado kodeqsi, muxli 16).sabiujeto organizacia _ mxarjavi <strong>da</strong>wesebuleba an mas<strong>da</strong>qvemdebarebuli erTeuli, romelic axorcielebs sakuTari biujetisproeqtis momzadebas, Sesrulebas <strong>da</strong> angariSis wardgenas <strong>da</strong>dgenilinormebisa <strong>da</strong> wesebis Sesabamisad.forvarduli garigeba 27 _ sabirJo garigeba, romelic ideba rogorcrealur saqoneleze, ise gansazRvrul va<strong>da</strong>Si (momavalSi) <strong>da</strong>samzadebelsaqonelze xelSekrulebis <strong>da</strong>debisas SeTanxmebuli <strong>da</strong> xelSekrulebaSimiTiTebuli fasis mixedviT.ofciuri garigeba _ momavalSi kontraqtebis <strong>da</strong>debis uflebis yidvasTan<strong>da</strong>kavSirebuli garigeba, romlis Tanaxma<strong>da</strong>c erT-erT mxares kontraqtis<strong>da</strong>dgenili fasiT drois gansazRvrul monakveTSi eniWeba saqonlisyidva-gayidvis ufleba.saga<strong>da</strong>saxado deklaracia _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxadoagentis an sxva valdebuli piris werilobiT angariSgeba miRebuliSemosavlebis, gaweuli xarjebis, Semosavlis wyaroebis, ga<strong>da</strong>saxadiT<strong>da</strong>sabegri sxva obieqtebis, saga<strong>da</strong>saxado SeRavaTebis, gamoangariSebuliga<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<strong>da</strong>kavSirebuli sxva monacemebis Sesaxeb.saga<strong>da</strong>saxado gaangariSeba _ piris mier yovelTviurad, saangariSo Tvismomdevno Tvis 15 ricxvamde gacemuli Sromis anazRaurebis Tanxebisa <strong>da</strong><strong>da</strong>kavebuli ga<strong>da</strong>saxadebis Sesaxeb warsadgeni gaangariSeba.sakontrolo-salaro aparati _ fiskaluri mexsierebis mqone, teqnikuradgamarTuli, qarTulenovani, saga<strong>da</strong>saxado organoSi registrirebuli <strong>da</strong>saTanado wesiT <strong>da</strong>luquli saaRricxvo aparatebi, romelic un<strong>da</strong> iyosSetanili saxelmwifo reestrSi.saga<strong>da</strong>saxado giravnoba/ipoTeka _ saxelmwifos ufleba, saga<strong>da</strong>saxadovaldebulebis Sesruleba uzrunvelyos saga<strong>da</strong>saxado <strong>da</strong>valianebis mqonega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis, sxva valdebuli pirisqonebi<strong>da</strong>n.27 `sasaqonlo birJebisa <strong>da</strong> sabirJo vaWrobis Sesaxeb~ saqarTvelos kanonis me-2muxli204
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