winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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‣ am saqonlis ruseTis federaciis teritoriaze ganadgurebisSemTxvevaSi saSemosavlo ga<strong>da</strong>saxadze warmoqmnil saga<strong>da</strong>saxadovaldebulebebze vadis Secvla am kodeqsiT <strong>da</strong>dgenili wesiT 2007wlis 1 ianvramde un<strong>da</strong> ganxorcieldes ga<strong>da</strong>saxdel ga<strong>da</strong>saxadisTanxaze sauravis <strong>da</strong>ricxvis gareSe, mxolod saqonlisganadgurebis Sesabamisi dokumentebis wardgenis Semdeg.<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadis (dRg) ga<strong>da</strong>mxdelad iTvleba piri,romelic registrirebulia an valdebulia gatardes registraciaSi dRgisga<strong>da</strong>mxdelad. dRg-s ga<strong>da</strong>mxdelad registraciis wess gansazRvravssaqarTvelos finansTa ministri (ix. finansTa ministris brZaneba # 25).‣ dRg-s miznebisTvis saqonels ar ganekuTvneba fuli <strong>da</strong> miwa.‣ momsaxurebis gawevas ar miekuTvneba iseTi momsaxureba, romelicdRg-s miznebisTvis gulisxmobs fulze an miwaze sakuTrebisuflebis ga<strong>da</strong>cemas an <strong>da</strong>qiravebiT muSaobas.‣ piri, romelic ar aris dRg-is ga<strong>da</strong>mxdeli, magram axorcielebssaqonlis <strong>da</strong>sabegr imports saqarTveloSi, dRg-is ga<strong>da</strong>mxdeladiTvleba mxolod am importze.ararezidenti, romelic eweva momsaxurebas saqarTveloSi dRg-isga<strong>da</strong>mxdelad registraciisa <strong>da</strong> mudmivi <strong>da</strong>wesebulebis gareSe, dRg-isga<strong>da</strong>mxdelad iTvleba am momsaxurebaze <strong>da</strong> eqvemdebareba uku<strong>da</strong>begvras.(ix. gv. 105) (ix. saga<strong>da</strong>saxado kodeqsi muxli 241).‣ dRg-is ganakveTi Seadgens <strong>da</strong>sabegri brunvis an <strong>da</strong>sabegriimportis 18 procents.‣ dRg-s saangariSo perio<strong>da</strong>d iTvleba kalen<strong>da</strong>ruli Tve.savaldebulo registracia dRg-s ga<strong>da</strong>mxdeladpiri valdebulia gatardes dRg-is ga<strong>da</strong>mxdelad registraciaSi, Tu:eweva ekonomikur saqmianobas <strong>da</strong> nebismieri uwyveti 12 kalen<strong>da</strong>ruliTvis ganmavlobaSi mis mier ganxorcielebuli dRg-iT <strong>da</strong>sabegrioperaciebis saerTo Tanxa aRemateba 100 000 lars; man am momentis<strong>da</strong>dgomi<strong>da</strong>n ara ugvianes 2 samuSao dRisa saga<strong>da</strong>saxado organoSiun<strong>da</strong> waradginos gancxadeba dRg-s ga<strong>da</strong>mxdelad registraciisaTvis;ekonomikuri saqmianobis farglebSi axorcielebs aqcizuri saqonliswarmoebas an/<strong>da</strong> imports, igi un<strong>da</strong> gatardes registraciaSi aqcizurisaqonlis miwodebamde;ekonomikuri saqmianobis farglebSi axorcielebs aseTi saxismosalodnel erTjerad operacias an/<strong>da</strong> erT dReSi SesaZloa dRg-93
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