3 winasityvaoba winasityvaoba `mewarmis samagido wigni ...

4 dRg 18% saerTo-
5 sabaJo gadasaxadi diferencirebuli saerTo-
saxelmwifoebrivi
saxelmwifoebrivi
6 qonebis gadasaxadi ara umetes 1% adgilobrivi
imisaTvis, rom vicodeT Tu ramdeni unda gadavixadoT, pirvel
rigSi unda gaverkveT, varT Tu ara gadasaxadis gadamxdeli an ra
konkretul obieqtze/saqmianobaze vibegrebiT. swored amitom,
sagadasaxado kodeqsi yvela gadasaxadisTvis gansazRvravs
gadasaxadis gadamxdel pirs, gadasaxadiT dasabegr obieqtsa da
ganakveTs. ganvixiloT TiToeuli gadasaxadi cal-calke.
saSemosavlo saSemosavlo gadasaxadi
saSemosavlo gadasaxadis gadamxdelia:
• rezidenti fizikuri piri;
• ararezidenti fizikuri piri, romelic Semosavals iRebs
saqarTveloSi arsebuli wyarodan.
saSemosavlo gadasaxadiT dabegvris obieqtia rezidenti fizikuri fizikuri
fizikuri
piris piris dasabegri Semosavali, romelic ganisazRvreba, rogorc
sxvaoba kalendaruli wlis ganmavlobaSi miRebul erTobliv
Semosavalsa da am periodisTvis gaTvaliswinebul gamoqviTvebs
daqvemdebarebul xarjebs Soris.
saqarTveloSi saqarTveloSi arsebuli arsebuli mudmivi mudmivi dawesebulebis dawesebulebis dawesebulebis meSveobiT
meSveobiT
sa saqmianobis sa qmianobis ganmaxorcielebeli ararezidenti fizikuri fizikuri piris
saSemosavlo gadasaxadiT dabegvris obieqtia dasabegri Semosavali,
romelic aseve ganisazRvreba, rogorc sxvaoba kalendaruli wlis
ganmavlobaSi mudmiv dawesebulebasTan dakavSirebul saqarTveloSi
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