saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> <strong>kodeqsi</strong><br />
wigni I<br />
zogadi debulebani<br />
kari I<br />
zogadi debulebani<br />
Tavi I<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> sistema<br />
muxli 1. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> <strong>kodeqsi</strong>T regulirebuli<br />
urTierTobani<br />
1. es <strong>kodeqsi</strong> <strong>saqarTvelos</strong> konstituciis Sesabamisad gansazRvravs<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> sistemis formirebisa da funqcionirebis zogad<br />
principebs, gadasaxadis gadamxdelebisa da <strong>sagadasaxado</strong> organoebis<br />
samarTlebriv mdgomareobas, <strong>sagadasaxado</strong> samarTaldarRvevis saxeebs,<br />
<strong>sagadasaxado</strong> kanonmdeblobis darRvevisaTvis pasuxismgeblobas, <strong>sagadasaxado</strong><br />
organoebisa da maTi Tanamdebobis pirebis aramarTlzomier qmedebaTa<br />
gasaCivrebis wessa da pirobebs, <strong>sagadasaxado</strong> davis gadawyvetis wess,<br />
aregulirebs <strong>sagadasaxado</strong> valdebulebis SesrulebasTan dakavSirebul<br />
samarTlebriv urTierTobebs.<br />
2. sabaJo gadasaxadisa da sabaJo mosakreblis gadaxda regulirdeba<br />
sabaJo kanonmdeblobiT.<br />
muxli 2. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdebloba<br />
1. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdebloba Sedgeba <strong>saqarTvelos</strong><br />
konstituciis, <strong>saqarTvelos</strong> parlamentis mier ratificirebuli da ZalaSi<br />
Sesuli saerTaSoriso xelSekrulebebis, am <strong>kodeqsi</strong>sa da maT Sesabamisad<br />
miRebuli kanonqvemdebare normatiuli aqtebisagan.<br />
2. gadasaxadebiT dabegvrisaTvis gamoiyeneba <strong>sagadasaxado</strong><br />
kanonmdeblobis oficialurad gamoqveynebuli da ZalaSi Sesuli is<br />
normatiuli aqtebi, romlebic moqmedebs <strong>sagadasaxado</strong> valdebulebis<br />
warmoSobis dRisaTvis.<br />
3. gadasaxadebiT dabegvrisas am <strong>kodeqsi</strong>s debulebebsa da <strong>saqarTvelos</strong><br />
kanonmdeblobis sxva sferos normatiuli aqtebis debulebebs Soris<br />
koliziis warmoSobisas gamoiyeneba am <strong>kodeqsi</strong>s debulebebi.<br />
4. am <strong>kodeqsi</strong>T gaTvaliswinebul SemTxvevebSi <strong>saqarTvelos</strong> mTavrobas an<br />
finansTa ministrs ufleba aqvs gadasaxadebiT dabegvrasTan dakavSirebul<br />
sakiTxebze gamosces kanonqvemdebare normatiuli aqtebi. am kanonqvemdebare<br />
normatiuli aqtebis debulebebi ar unda ewinaaRmdegebodes am <strong>kodeqsi</strong>s<br />
debulebebs. maT Soris winaaRmdegobis arsebobisas gamoiyeneba am <strong>kodeqsi</strong>s<br />
debulebebi.<br />
5. <strong>sagadasaxado</strong> urTierTobebisas am kodeqsSi gamoyenebuli samoqalaqo<br />
samarTlis an <strong>saqarTvelos</strong> kanonmdeblobis sxva sferos cnebebi da terminebi<br />
gamoiyeneba im mniSvnelobiT, ra mniSvnelobac maT aqvT Sesabamis sferoSi, Tu<br />
am <strong>kodeqsi</strong>T sxva ram ar aris gaTvaliswinebuli.
6. akrZalulia ara<strong>sagadasaxado</strong> kanonmdeblobiT iseTi sakiTxebis<br />
daregulireba, romlebic dakavSirebulia gadasaxadebiT dabegvrasTan, garda:<br />
a) administraciul samarTaldarRvevaTa Sesaxeb debulebebisa,<br />
romlebic Sedis <strong>saqarTvelos</strong> administraciul samarTaldarRvevaTa kodeqsSi;<br />
b) gadasaxadebTan dakavSirebul danaSaulTa Sesaxeb debulebebisa,<br />
romlebic Sedis <strong>saqarTvelos</strong> sisxlis samarTlis kodeqsSi;<br />
g) <strong>sagadasaxado</strong> davalianebaTa prioritetis Sesaxeb debulebisa,<br />
romelic Sedis ,,gakotrebis saqmeTa warmoebis Sesaxeb~ <strong>saqarTvelos</strong> kanonSi;<br />
d) sabaJo kanonmdeblobisa;<br />
e) kanonmdeblobisa mosakreblebis dawesebis Taobaze;<br />
v) `<strong>sagadasaxado</strong> davalianebebisa da saxelmwifo sesxebis<br />
restruqturizaciis Sesaxeb~ <strong>saqarTvelos</strong> kanonisa.<br />
7. Tu <strong>saqarTvelos</strong> parlamentis mier ratificirebuli da ZalaSi<br />
Sesuli saerTaSoriso xelSekrulebiT dadgenilia <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> kanonmdeblobisagan gansxvavebuli normebi, maSin gamoiyeneba am<br />
saerTaSoriso xelSekrulebis normebi.<br />
8. <strong>sagadasaxado</strong> kanonmdeblobis normatiuli aqti ZalaSi Sedis<br />
,,normatiuli aqtebis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT dadgenili wesiT.<br />
muxli 3. instruqciebi, brZanebebi da miTiTebebi<br />
1. <strong>saqarTvelos</strong> finansTa ministri am <strong>kodeqsi</strong>s aRsrulebis mizniT<br />
amtkicebs instruqciebs. instruqciis debulebas, romelic ar Seesabameba am<br />
<strong>kodeqsi</strong>s debulebebs, samarTlebrivi Zala ara aqvs.<br />
2. <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
Tavmjdomare <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobis aRsrulebis mizniT<br />
gamoscems brZanebebs, Sida instruqciebsa da meTodur miTiTebebs<br />
<strong>sagadasaxado</strong> organoebis mier <strong>sagadasaxado</strong> kanonmdeblobis gamoyenebasTan<br />
dakavSirebiT. <strong>sagadasaxado</strong> organoebi <strong>sagadasaxado</strong> kanonmdeblobis<br />
aRsrulebis procesSi xelmZRvaneloben aseTi brZanebebiT, Sida<br />
instruqciebiTa da meToduri miTiTebebiT.<br />
muxli 4. vadebis gansazRvra<br />
1. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT dadgenili vada<br />
ganisazRvreba zusti kalendaruli TariRiT an drois monakveTiT, romelic<br />
gamoiangariSeba wlebiT, TveebiT an dReebiT. aRniSnuli vada SeiZleba<br />
ganisazRvros im garemoebaze miTiTebiT, romelic aucileblad unda dadges.<br />
2. am <strong>kodeqsi</strong>T dadgenili vadis aTvla iwyeba Sesabamisi qmedebis<br />
ganxorcielebis momdevno dRidan.<br />
3. qmedebis ganxorcielebis vada ganisazRvreba zusti kalendaruli<br />
TariRiT an im garemoebaze miTiTebiT, romelic aucileblad unda dadges, an<br />
drois periodiT. ukanasknel SemTxvevaSi qmedeba SeiZleba ganxorcieldes<br />
mTeli periodis ganmavlobaSi.<br />
4. vada, romelic gamoiangariSeba wlebiT, mTavrdeba vadis bolo wlis<br />
Sesabamis Tvesa da ricxvSi.<br />
5. vada, romelic gamoiangariSeba TveebiT, mTavrdeba vadis bolo Tves,<br />
Sesabamis ricxvSi.<br />
6. moqmedeba, romlis ganxorcielebisaTvis dadgenilia vada, SeiZleba<br />
ganxorcieldes vadis bolo samuSao dRis damTavrebamde, garda iseTi<br />
SemTxvevisa, rodesac am <strong>kodeqsi</strong>T daSvebulia moqmedebis ganxorcieleba<br />
sabanko gadaricxviT an dazRveuli safosto gzavniliT. aseT SemTxvevaSi<br />
2
moqmedeba dadgenil vadaSi ganxorcielebulad iTvleba, Tu igi<br />
ganxorcielda vadis bolo dRis 24 saaTamde.<br />
7. Tu vadis bolo dRe emTxveva arasamuSao dRes, vada grZeldeba<br />
Semdegi samuSao dRis bolomde.<br />
muxli 5. xandazmulobis vada<br />
`<strong>sagadasaxado</strong> moTxovnis~ (gadasaxadis Tanxis, sauravis an/da jarimis<br />
daricxvis Sesaxeb) da `gadasaxadis gadamxdelis moTxovnis~ (zedmetad<br />
gadaxdili Tanxis dabrunebis an/da CaTvlis moTxovnis Taobaze) wardgenis<br />
xandazmulobis vadaa 6 weli, Tu am <strong>kodeqsi</strong>T sxva ram ar aris<br />
gaTvaliswinebuli. es vada aiTvleba Sesabamisi valdebulebis warmoSobis<br />
kalendaruli wlis dasrulebidan.<br />
muxli 6. gadasaxadis cneba<br />
gadasaxadi aris am <strong>kodeqsi</strong>s mixedviT <strong>saqarTvelos</strong> saxelmwifo,<br />
afxazeTisa da aWaris avtonomiuri respublikebisa da adgilobriv<br />
biujetebSi savaldebulo, upirobo fuladi Senatani, romelsac ixdis<br />
gadasaxadis gadamxdeli, gadaxdis aucilebeli, araekvivalenturi da<br />
usasyidlo xasiaTidan gamomdinare.<br />
muxli 7. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> sistema<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> sistema moicavs:<br />
a) <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT gaTvaliswinebuli<br />
urTierTobis monawileTa samarTlebriv mdgomareobas, maT uflebebs,<br />
movaleobebsa da pasuxismgeblobas;<br />
b) gadasaxadebs, maTi dawesebis, SemoRebis, Secvlisa da gauqmebis<br />
wesebs;<br />
g) gadasaxadebis gadaxdisa da <strong>sagadasaxado</strong> kontrolis, agreTve<br />
<strong>sagadasaxado</strong> valdebulebaTa Sesrulebis uzrunvelyofis formebs, meTodebsa<br />
da wesebs;<br />
d) <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT gaTvaliswinebuli<br />
urTierTobisas warmoSobil davaTa gasaCivrebisa da gadawyvetis wess.<br />
muxli 8. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> sistemis principebi<br />
1. piri valdebulia gadaixados am <strong>kodeqsi</strong>T dawesebuli saerTosaxelmwifoebrivi<br />
da adgilobrivi gadasaxadebi, romelTa mixedviTac es piri<br />
gadasaxadis gadamxdelia.<br />
2. dauSvebelia am <strong>kodeqsi</strong>s darRveviT dawesebuli an am <strong>kodeqsi</strong>T<br />
gauTvaliswinebeli gadasaxadis gadaxdis valdebulebis vinmesTvis dakisreba,<br />
agreTve gadasaxadebis gadaxdevineba am <strong>kodeqsi</strong>T dadgenil vadebze adre.<br />
3. am <strong>kodeqsi</strong>s mixedviT daricxuli gadasaxadi aris vali saxelmwifos<br />
winaSe da biujetSi aucileblad unda iqnes gadaxdili.<br />
4. adgilobrivi TviTmmarTvelobis warmomadgenlobiT organoebs<br />
ufleba aqvT SemoiRon mxolod am <strong>kodeqsi</strong>T dawesebuli adgilobrivi<br />
gadasaxadebi.<br />
muxli 9. gadasaxadis saxeebi<br />
1. saqarTveloSi moqmedebs saerTo-saxelmwifoebrivi da adgilobrivi<br />
gadasaxadebi.<br />
3
2. saerTo-saxelmwifoebrivi gadasaxadebia am <strong>kodeqsi</strong>T dawesebuli<br />
gadasaxadebi, romelTa gadaxda savaldebuloa <strong>saqarTvelos</strong> mTel<br />
teritoriaze.<br />
3. adgilobrivi gadasaxadebia am <strong>kodeqsi</strong>T dawesebuli da adgilobrivi<br />
TviTmmarTvelobis organoebis normatiuli aqtebiT SemoRebuli gadasaxadebi<br />
(gadasaxadis zRvruli ganakveTebis farglebSi), romelTa gadaxda<br />
savaldebuloa Sesabamisi subieqtebis teritoriaze.<br />
4. saerTo-saxelmwifoebriv gadasaxadebs ganekuTvneba:<br />
a) saSemosavlo gadasaxadi;<br />
b) mogebis gadasaxadi;<br />
g) damatebuli Rirebulebis gadasaxadi (SemdgomSi dRg);<br />
d) aqcizi;<br />
e) socialuri gadasaxadi.<br />
5. adgilobriv gadasaxadebs ganekuTvneba:<br />
a) qonebis gadasaxadi;<br />
b) saTamaSo biznesis gadasaxadi.<br />
muxli 10. gadasaxadebis dawesebis, SemoRebis, Secvlisa da<br />
gauqmebis samarTlebrivi safuZvlebi<br />
1. saerTo-saxelmwifoebrivi gadasaxadebis daweseba, Secvla an gauqmeba<br />
xdeba am kodeqsSi saTanado cvlilebebis an/da damatebebis SetaniT.<br />
2. adgilobrivi TviTmmarTvelobis warmomadgenlobiTi organoebi<br />
TavianTi kompetenciis farglebSi uflebamosilni arian SemoiRon mxolod am<br />
<strong>kodeqsi</strong>T dawesebuli adgilobrivi gadasaxadebi am <strong>kodeqsi</strong>T dadgenili<br />
zRvruli ganakveTebis farglebSi.<br />
3. adgilobrivi gadasaxadebis daweseba an dawesebuli adgilobrivi<br />
gadasaxadebis gauqmeba xdeba am kodeqsSi saTanado cvlilebebis an/da<br />
damatebebis SetaniT, xolo gadaxdis pirobebis Secvla an SemoRebuli<br />
adgilobrivi gadasaxadis gauqmeba _ Sesabamisi adgilobrivi<br />
TviTmmarTvelobis warmomadgenlobiTi organos normatiuli aqtiT.<br />
4. adgilobrivi TviTmmarTvelobis warmomadgenlobiTi organoebi<br />
valdebulni arian adgilobrivi gadasaxadis SemoRebis, gadaxdis pirobebis<br />
Secvlis an SemoRebuli adgilobrivi gadasaxadis gauqmebis Sesaxeb<br />
informacia da saTanado normatiuli aqtis asli misi gamoqveynebisTanave<br />
gaugzavnos <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentsa<br />
da Sesabamis <strong>sagadasaxado</strong> organoebs.<br />
Tavi II<br />
<strong>sagadasaxado</strong> kanonmdeblobaSi gamoyenebuli<br />
terminebi da cnebebi<br />
muxli 11. <strong>sagadasaxado</strong> <strong>kodeqsi</strong>s terminebisa da cnebebis<br />
gamoyenebis areali<br />
am kodeqsSi gamoyenebuli terminebi da cnebebi, romlebsac aqvT<br />
kanonmdeblobis sxva sferos terminTagan da cnebebisagan gansxvavebuli<br />
mniSvneloba, gamoiyeneba mxolod <strong>sagadasaxado</strong> urTierTobebis<br />
regulirebisas, Tu <strong>saqarTvelos</strong> kanonmdeblobiT sxva ram ar aris<br />
gaTvaliswinebuli.<br />
4
muxli 12. <strong>sagadasaxado</strong> kanonmdeblobaSi gamoyenebul terminTa<br />
ganmarteba<br />
1. piri _ fizikuri piri an iuridiuli piri <strong>saqarTvelos</strong> samoqalaqo<br />
<strong>kodeqsi</strong>s mixedviT, agreTve sawarmo an organizacia _ <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> <strong>kodeqsi</strong>s mixedviT.<br />
2. gadasaxadis gadamxdelis saidentifikacio nomeri _ <strong>sagadasaxado</strong><br />
organos mier gadasaxadis gadamxdelisaTvis am <strong>kodeqsi</strong>s 101-e muxlis<br />
Sesabamisad mikuTvnebuli nomeri.<br />
3. saaRricxvo dokumentacia _ pirveladi dokumentebi (maT Soris,<br />
pirveladi <strong>sagadasaxado</strong> dokumentebi), buRaltruli aRricxvis registrebi da<br />
sxva dokumentebi, romelTa safuZvelzedac ganisazRvreba dabegvris obieqtebi<br />
da dabegvrasTan dakavSirebuli obieqtebi da dgindeba <strong>sagadasaxado</strong><br />
valdebulebebi.<br />
4. gadasaxadebis administrireba _ gadasaxadebis gamoangariSebasTan,<br />
gadaxdasTan da deklarirebasTan, <strong>sagadasaxado</strong> kontrolTan, agreTve<br />
gadasaxadis gadamxdelTa/<strong>sagadasaxado</strong> agentTa aRricxvasTan,<br />
informirebasTan da <strong>sagadasaxado</strong> valdebulebaTa Sesrulebis<br />
uzrunvelyofis formebis, meTodebisa da wesebis erToblioba, rasac<br />
<strong>sagadasaxado</strong> organoebi axorcieleben <strong>sagadasaxado</strong> kanonmdeblobis<br />
aRsrulebis procesSi.<br />
5. dasabegri qonebis adgilsamyofeli – adgili, sadac uZravi qoneba<br />
faqtobrivad mdebareobs, xolo moZravi qoneba registrirebulia<br />
kanonmdeblobiT dadgenili wesiT. Tu ar arsebobs moZravi qonebis<br />
registraciis adgili, dasabegri qonebis adgilsamyoflad iTvleba adgili,<br />
sadac moZravi qoneba faqtobrivad mdebareobs.<br />
6. rezidenti _ rezidenti fizikuri piri, rezidenti iuridiuli piri<br />
(<strong>saqarTvelos</strong> sawarmo an <strong>saqarTvelos</strong> organizacia).<br />
7. ararezidenti _ piri, romelic ar aris rezidenti.<br />
8. ojaxi _ erTad mcxovrebi meuRleebi, mSoblebi, Svilebi (gerebi), da-<br />
Zma, bebia da babua, romlebic saerTo meurneobas ewevian.<br />
9. partniori _ partniori, aqcioneri, komanditi, komplementari,<br />
kooperativis wevri `mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis Sesabamisad.<br />
10. saemisio kapitali _ sxvaoba sawarmos mier aqciebis ganTavsebidan<br />
miRebul amonagebsa da maT saerTo nominalur Rirebulebas Soris, agreTve<br />
samewarmeo sazogadoebis dafuZnebisas arafuladi Sesatanis metoba daTqmul<br />
Tanxaze `mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis 3.3 muxlis Sesabamisad.<br />
11. dividendi _ wminda mogebis nawili, romelic iuridiuli piris mier<br />
kalendaruli wlis (kalendaruli wlebis) Sedegebis mixedviT nawildeba<br />
partniorTa Soris, agreTve iuridiuli piris likvidaciisas an aqciebis<br />
gamosyidvisas (`mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis 53 1 muxlis<br />
Sesabamisad) qonebis ganawilebiT miRebuli Semosavali, garda sawesdebo da<br />
saemisio kapitalis qonebisa an/da im qonebisa, romelic partniorma adre<br />
ganaxorciela Senatanis saxiT.<br />
12. procenti _ nebismieri saxis savalo valdebulebTan (garda saqonlis<br />
miwodebasTan an/da momsaxurebis gawevasTan warmoSobili savalo<br />
valdebulebebisa), maT Soris, kreditebTan (sesxebTan), depozitebTan<br />
(anabrebTan), obligaciebTan dakavSirebuli gadasaxdeli, agreTve diskontis<br />
saxiT miRebuli Semosavali.<br />
13. roialti:<br />
a) sasargeblo wiaRiseulis mopovebisa da teqnogenuri warmonaqmnebis<br />
gadamuSavebis procesSi wiaRiT sargeblobis uflebis safasuri;<br />
5
) saavtoro uflebebis, programuli uzrunvelyofis, patentis, naxazis<br />
an modelis, savaWro niSnisa da sxva inteleqtualuri sakuTrebis<br />
gamoyenebisaTvis an gamoyenebis uflebis sxva pirze gadacemisaTvis miRebuli<br />
Semosavali;<br />
g) samrewvelo, savaWro an samecniero-kvleviTi mowyobilobis<br />
gamoyenebisaTvis an gamoyenebis uflebis sxva pirze gadacemisaTvis miRebuli<br />
Semosavali;<br />
d) nou-haus gamoyenebisaTvis miRebuli Semosavali;<br />
e) kinofilmebis, videofilmebis, xmis Canawerebis an Caweris sxva<br />
saSualebaTa gamoyenebisaTvis an gamoyenebis uflebis sxva pirze<br />
gadacemisaTvis miRebuli Semosavali;<br />
v) am nawiliT gaTvaliswinebul uflebebTan dakavSirebiT teqnikuri<br />
daxmarebis gawevisaTvis an am uflebaTa gamoyenebisagan Tavis SekavebisaTvis<br />
miRebuli Semosavali.<br />
14. arapirdapiri gadasaxadi _ gadasaxadi (dRg, aqcizi da sxva),<br />
romelic dgindeba miwodebuli saqonlis an/da gaweuli momsaxurebis fasze<br />
danamatis saxiT da romelsac ixdis momxmarebeli am gadasaxadiT gazrdili<br />
fasiT saqonlis an/da momsaxurebis SeZenisas. arapirdapiri gadasaxadis<br />
biujetSi gadaxdis valdebuleba ekisreba saqonlis mimwodebels an/da<br />
momsaxurebisgamwevs, romelic am <strong>kodeqsi</strong>s miznebisaTvis iwodeba gadasaxadis<br />
gadamxdelad.<br />
15. saerTaSoriso gadazidva _ nebismieri saxis satransporto<br />
saSualebiT tvirTis gadatana an/da mgzavrTa gadayvana, razec gamowerilia<br />
erTiani satransporto dokumenti gagzavnis, daniSnulebis da satranzito<br />
qveynebis sabaJo teritoriebisaTvis, erTi an ramdenime sazRvris gadakveTiT,<br />
nebismieri gagzavnis sabaJodan daniSnulebis sabaJomde, gagzavnisa da sxva<br />
qveynis erTi an ramdenime Sualeduri sabaJos gavliT.<br />
16. identuri saqoneli _ sxvadasxva saqoneli, romlebsac aqvT erTnairi<br />
maxasiaTeblebi. saqonlis identurobis gansazRvrisas mxedvelobaSi miiReba<br />
maTi fizikuri maxasiaTeblebi, xarisxi, reputacia bazarze, warmoSobis<br />
qveyana da mwarmoebeli.<br />
17. msgavsi saqoneli _ sxvadasxva saqoneli, romlebic ar aris identuri<br />
saqoneli, magram aqvT msgavsi maxasiaTeblebi da Sedgeba msgavsi<br />
komponentebisagan, rac maT saSualebas aZlevs ganaxorcielon erTi da igive<br />
funqciebi da iyvnen komerciulad urTierTSemcvlelni.<br />
18. saqonlis eqsporti, saqonlis importi, saqonlis reeqsporti,<br />
saqonlis reimporti, saqonlis tranziti, saqonlis droebiT Semotana,<br />
<strong>saqarTvelos</strong> sabaJo teritoria _ Tu am <strong>kodeqsi</strong>T sxva ram ar aris<br />
gaTvaliswinebuli, ganisazRvreba <strong>saqarTvelos</strong> sabaJo kanonmdeblobis<br />
mixedviT.<br />
19. sagareo ekonomikuri saqmianobis sasaqonlo nomenklatura _<br />
sasaqonlo klasifikaciis kodebis sistema, romelic miRebulia `saqonlis<br />
aRwerilobisa da kodirebis sistemis harmonizaciis Sesaxeb~ saerTaSoriso<br />
konvenciis Sesabamisad.<br />
20. uimedo <strong>sagadasaxado</strong> davalianeba _ vadagadacilebuli <strong>sagadasaxado</strong><br />
davalianeba, romelic warmoqmnilia <strong>saqarTvelos</strong> <strong>sagadasaxado</strong><br />
kanonmdeblobiT gaTvaliswinebuli gadasaxadebiT an/da sanqciebiT, Tu<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis qonebis mimarT <strong>sagadasaxado</strong><br />
valdebulebis Sesrulebis uzrunvelyofis RonisZiebebis gatarebis Sedegad<br />
dadginda, rom mas ar gaaCnia qoneba an/da aqtivebi, an misi qoneba imdenad<br />
mcirea, rom ver faravs arbitraJis/sasamarTlos xarjebs.<br />
6
21. uimedo vali _ Tanxa, romelic nawilobriv an mTlianad ekisreba<br />
gadasaxadis gadamxdels da romelic saerTaSoriso buRaltruli<br />
standartebis mixedviT ganisazRvreba, rogorc amouRebeli, droisa da sxva<br />
faqtorebis gamo.<br />
22. aRiarebuli <strong>sagadasaxado</strong> valdebuleba _ gadasaxadi an/da sanqciebi,<br />
romelic warmoiSva:<br />
a) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier warmodgenili <strong>sagadasaxado</strong> deklaraciebis safuZvelze;<br />
b) <strong>sagadasaxado</strong> moTxovnis safuZvelze, romelsac gadasaxadis<br />
gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri eTanxmeba an,<br />
romlis gasaCivrebis vada gasulia;<br />
g) arbitraJis/sasamarTlos kanonier ZalaSi Sesuli gadawyvetilebis<br />
safuZvelze.<br />
23. <strong>sagadasaxado</strong> davalianeba _ sxvaoba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis jamur <strong>sagadasaxado</strong> valdebulebasa da mis<br />
mier calkeuli gadasaxadebis mixedviT zedmetad gadaxdili Tanxebis jams<br />
Soris.<br />
24. aRiarebuli <strong>sagadasaxado</strong> davalianeba _ sxvaoba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis aRiarebul jamur <strong>sagadasaxado</strong><br />
valdebulebasa da mis mier calkeuli gadasaxadebis mixedviT zedmetad<br />
gadaxdili Tanxebis jams Soris.<br />
25. danaklisi _ sasaqonlo-materialuri faseulobebis inventarizaciis<br />
Sedegad gadasaxadis gadamxdelis buRaltrul CanawerebTan Sedarebisas<br />
gamovlenili nakleboba. iseTi faseulobebis mimarT, romelTa dasawyobeba da<br />
Sesabamisad, inventarizacia fizikurad SeuZlebelia (eleqtro- an Tboenergia,<br />
gazi da wyali), danaklisad CaiTvleba sxvaoba SeZenil (SeZenis<br />
damadasturebeli dokumentis mixedviT) da realizebul (gadasaxadis<br />
gadamxdelisgan faqtobrivad gasul) faseulobaTa Soris, Tu ver dgindeba<br />
debitori (amnazRaurebeli) an/da mimTvisebeli. amasTan, Tu uflebamosili<br />
organos mier dadgenilia danakargis maqsimaluri zRvruli odenoba,<br />
danaklisad CaiTvleba am odenobaze meti nakleboba.<br />
26. aramaterialuri aqtivi _ identificirebadi arafuladi aqtivi<br />
fizikuri formis gareSe, romelsac mflobeli iyenebs momsaxurebis gawevis,<br />
saqonlis miwodebis, saqonlis warmoebis, sxvebze ijariT gadacemis an/da<br />
administraciuli miznebisaTvis.. aramaterialur aqtivebs miekuTvneba<br />
saavtoro ufleba, patenti, savaWro niSani, gudvili, kompiuteruli programa,<br />
saorganizacio xarjebi, licenzia, ijaris ufleba, franCizi, sabadoebis<br />
damuSavebis ufleba, importisa da eqsportis specialuri uflebebi.<br />
27. materialuri aqtivi _ aqtivi, romelic ar aris aramaterialuri<br />
aqtivi.<br />
28. wminda aqtivebi _ sxvaoba piris aqtivebsa da mis valdebulebebs<br />
Soris.<br />
29. ekonomikuri samsaxuris vada _ ganisazRvreba buRaltruli<br />
aRricxvis saerTaSoriso standartis mixedviT.<br />
30. qoneba _ yvela nivTi da aramaterialuri sikeTe, romelTa<br />
SeuzRudavad SeZena da romelTa floba, gankargva da romlebiT sargebloba<br />
SeuZliaT pirebs.<br />
31. sasoflo-sameurneo daniSnulebis miwa:<br />
a) saxnavi, mravalwliani nargavebiT dakavebuli miwa, bunebrivi da<br />
gakulturebuli saTibebi da saZovrebi;<br />
7
) kanonmdeblobiT dadgenili wesis mixedviT sasoflo-sameurneo<br />
daniSnulebiT gamoyenebuli an gamosayeneblad nebadarTuli wylis fondisa<br />
da tyis fondis miwebi;<br />
g) sakarmidamo, sabaRe, sabostne da saagarako nakveTebi;<br />
d) dasaxlebuli punqtebis farglebis gareT mdebare mrewvelobis,<br />
transportis, kavSirgabmulobis, energetikis, Tavdacvis, daculi<br />
teritoriebisa da sxva arasasoflo-sameurneo miwis is nakveTebi, romlebic<br />
gamoiyeneba sasoflo-sameurneo daniSnulebiT;<br />
e) qalaqis, dabis, soflis, kurortisa da sxva tipis dasaxlebaTa<br />
farglebSi mdebare miwis is nakveTebi, romelTa miznobrivi daniSnuleba ar<br />
aris Secvlili da romelTa sasoflo-sameurneo daniSnulebiT gamoyeneba<br />
nebadarTulia kanonmdeblobiT dadgenili wesis mixedviT;<br />
v) samelioracio qselebiT dakavebuli miwebi;<br />
z) sxva miwa, romelic `sasoflo-sameurneo daniSnulebis miwis<br />
sakuTrebis Sesaxeb~ <strong>saqarTvelos</strong> kanonis Sesabamisad iTvleba sasoflosameurneo<br />
daniSnulebis miwad.<br />
32. arasasoflo-sameurneo daniSnulebis miwa _ miwa, romelic ar aris<br />
sasoflo-sameurneo daniSnulebis miwa.<br />
33. kalendaruli weli _ drois monakveTi erTi wlis 1 ianvridan 31<br />
dekembris CaTvliT, xolo axalregistrirebuli gadasaxadis<br />
gadamxdelebisaTvis _ pirvel wels registraciis TariRidan imave wlis 31<br />
dekembris CaTvliT.<br />
34. weli (garda kalendaruli wlisa) _ drois monakveTi, romelic<br />
Sedgeba nebismieri uwyveti 12 kalendaruli Tvisagan.<br />
35. ZiriTadi saSualebebi _ 1 welze meti periodiT gamosayenebeli<br />
materialuri aqtivebi, romlebic imyofeba piris gankargulebaSi da<br />
gamoiyeneba warmoebaSi, an saqonlis misawodeblad/momsaxurebis gasawevad,<br />
ijariT gasacemad an administraciuli miznebisTvis.<br />
36. araamortizebadi ZiriTadi saSualeba _ ZiriTadi saSualeba,<br />
romelic eqspluataciis dros ar kargavs Tavis Rirebulebas.<br />
37. warmomadgenlobiTi xarji – piris mier ekonomikuri saqmianobis<br />
farglebSi gaweuli xarji, romelic moicavs:<br />
a) piris saxeliT gamarTuli RonisZiebebisaTvis, (prezentaciebi,<br />
miRebebi) protokoliT gaTvaliswinebul (wvenebi, mineraluri wylebi, Cai,<br />
yava, sauzme, sadili, vaxSami, banketi) xarjebs;<br />
b) saeqskursio da kulturul-sanaxaobiTi RonisZiebebis xarjebs;<br />
g) suvenirebis SeZenis xarjebs;<br />
d) stumrebis momsaxurebis uzrunvelsayofad gasawev xarjebs maT<br />
Soris:<br />
d.a) sakonsulo momsaxurebis (vizebis gaformeba, gagrZeleba) xarjebs;<br />
d.b) aeroportSi daxvedra-gacilebis (vip-is darbazis momsaxureba)<br />
xarjebs;<br />
d.g) satransporto momsaxurebis xarjebs;<br />
d.d) sastumro momsaxurebis (adgilebis dajavSna, cxovrebis<br />
Rirebuleba) xarjebs;<br />
d.e) protokoliT gaTvaliswinebuli miRebebis, wveulebebis (wvenebi,<br />
mineraluri wylebi, Cai, yava, sauzme, sadili, vaxSami, banketi) xarjebs.<br />
38. kompensacia _ piris mier momsaxurebisaTvis an misive sakuTari<br />
xarjebis, danakargebis an danaklisis anazRaurebis mizniT miRebuli qoneba,<br />
gasamrjelo, sargebeli, safasuri, sazRauri, qoneba an/da jildo.<br />
8
39. ZiriTadi saSualebebis remontis xarjebi _ xarjebi, romlebic<br />
zrdis ZiriTadi saSualebebis amosaval (Tavdapirvel, normatiul)<br />
mwarmoeblurobas (maT Soris, Senoba-nagebobebis elementebis modifikacia<br />
(rekonstruqcia) maTi sasargeblo momsaxurebis vadis gaxangrZlivebis mizniT,<br />
aseve maTi mwarmoeblurobis amaRlebis uzrunvelsayofad; manqanadanadgarebis<br />
nawilebis gaumjobeseba maTi mwarmoeblurobis amaRlebis<br />
uzrunvelsayofad da axali sawarmoo procesebis danergva), garda mimdinare<br />
saeqspluatacio xarjebisa, romlebic gaweulia imisTvis, rom aRdgenil an<br />
SenarCunebul iqnes ZiriTadi saSualebebis amosavali mwarmoebluroba.<br />
40. daxli an arastacionaruli savaWro adgili _ bazris an bazrobis<br />
teritoriaze gaqiravebuli adgili, saidanac piris mier xdeba saqonlis<br />
miwodeba da romlis farTobs da saijaro qiris odenobas gansazRvravs<br />
bazris an bazrobis xelmZRvaneli.<br />
41. sasaqonlo-materialuri faseulobebi – piris mier Cveulebrivi<br />
sameurneo saqmianobis procesSi gamoyenebuli nedleuli, masalebi,<br />
naxevarfabrikatebi, marag-nawilebi, tara da mza produqcia (saqoneli)<br />
buRaltruli aRricxvis standartebis mixedviT.<br />
42. buRaltruli aRricxvis saerTaSoriso standartebi (SemdgomSi -<br />
bass) _ buRaltruli aRricxvis saerTaSoriso standartebis komisiis mier<br />
damtkicebuli da <strong>saqarTvelos</strong> parlamentTan arsebuli buRaltruli<br />
aRricxvis standartebis komisiis dadgenilebiT samoqmedod SemoRebuli<br />
standartebi.<br />
muxli 13. ekonomikuri saqmianoba<br />
1. ekonomikur saqmianobad iTvleba nebismieri saqmianoba, romelic<br />
xorcieldeba mogebis, Semosavlis an kompensaciis misaRebad, miuxedavad aseTi<br />
saqmianobis Sedegebisa, Tu am muxliT sxva ram ar aris gaTvaliswinebuli.<br />
2. ekonomikur saqmianobas ar ganekuTvneba:<br />
a) saxelmwifo xelisuflebis, agreTve adgilobrivi TviTmmarTvelobis<br />
organoebis saqmianoba, romelic uSualod aris dakavSirebuli maTTvis<br />
kanonmdeblobiT miniWebuli funqciebis SesrulebasTan, garda xelSekrulebis<br />
safuZvelze fasiani momsaxurebis gawevisa da sxva samewarmeo saqmianobisa;<br />
b) saqvelmoqmedo saqmianoba;<br />
g) religiuri saqmianoba.<br />
3. ekonomikuri saqmianoba iyofa samewarmeo ekonomikur saqmianobad da<br />
arasamewarmeo ekonomikur saqmianobad.<br />
4. samewarmeo ekonomikur saqmianobad iTvleba „ mewarmeTa Sesaxeb“<br />
<strong>saqarTvelos</strong> kanonis pirveli muxlis pirveli punqtiT gansazRvruli<br />
saqmianoba, agreTve iseTi ekonomikuri saqmianoba, romelic xorcieldeba<br />
savaWro garigebebis an sxva sameurneo operaciebis saxiT, maT Soris,<br />
ekonomikuri saqmianoba, dakavSirebuli fasiani qaRaldebis an sxva qonebis<br />
SeZenasa da realizaciasTan, Tu arsebobs erT-erTi Semdegi piroba:<br />
a) aseTi saqmianoba xorcieldeba sistematurad da aRniSnuli<br />
operaciebis ganmaxorcielebeli piris profesiuli saqmianobaa;<br />
b) xdeba gamyidvelis mier warmoebuli saqonlis an/da gaweuli<br />
momsaxurebis realizacia;<br />
g) aseTi operaciebi xorcieldeba savaWro, savaWro-saSuamavlo<br />
(dileris saqmianobis CaTvliT) an saSuamavlo saqmianobis farglebSi.<br />
5. arasamewarmeo ekonomikur saqmianobad iTvleba piris mier sxva<br />
pirisaTvis safasuris gadaxdiT qonebis (maT Soris, fuladi saxsrebis)<br />
droebiT mflobelobaSi, sargeblobaSi an marTvaSi gadacema, am qonebaze an<br />
9
mis nawilze sakuTrebis uflebis gadacemisa da qonebis Semdgomi gasxvisebis<br />
SesaZleblobis gareSe. aseTi gadacema ar unda ganekuTvnebodes finansur<br />
saqmianobas da qonebis mimRebi pirisaTvis ar unda warmoSobdes gadacemuli<br />
qonebis miznobriv gamoyenebasTan daukavSirebel damatebiT valdebulebebs an<br />
am qonebis flobis, gamoyenebisa da marTvisaTvis anazRaurebis gacemasTan<br />
dakavSirebul valdebulebebs, Tu am muxliT sxva ram ar aris<br />
gaTvaliswinebuli.<br />
6. arasamewarmeo ekonomikur saqmianobas ganekuTvneba:<br />
a) daqiravebiT muSaoba am <strong>kodeqsi</strong>s Sesabamisad;<br />
b) fuladi saxsrebis ganTavseba bankebsa da sxva sakredito<br />
dawesebulebebSi;<br />
g) qonebis ijariT gadacema, garda am muxlis me-4 nawiliT<br />
gaTvaliswinebuli SemTxvevebisa;<br />
d) qonebis marTva mindobilobiT;<br />
e) fizikuri piris mier ,,mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis<br />
pirveli muxlis me-2 punqtiT gansazRvruli saqmianobis damoukideblad<br />
ganxorcieleba.<br />
7. Tu am muxlis me-4 nawiliT sxva ram ar aris gaTvaliswinebuli,<br />
arasamewarmeo ekonomikur saqmianobas uTanabrdeba sawarmos sawesdebo<br />
kapitalSi wilis an fasiani qaRaldebis SeZena (realizacia), obligaciebisa<br />
da sxva savalo valdebulebaTa SeZena (realizacia), sapaio sainvesticio<br />
fondSi pais SeZena (realizacia), agreTve gamyidvelis sakuTrebaSi arsebuli<br />
saavtoro an sxva analogiuri uflebis realizacia.<br />
muxli 14. saqvelmoqmedo saqmianoba<br />
1. am <strong>kodeqsi</strong>s miznebisaTvis saqvelmoqmedo saqmianobad iTvleba:<br />
a) daxmarebis uSualod an mesame pirTa meSveobiT, nebayoflobiT da<br />
uangarod gaweva im pirebisaTvis, romlebic am daxmarebas saWiroeben, maT<br />
Soris:<br />
a.a) im fizikuri pirebisaTvis, romlebic saWiroeben socialur dacvas<br />
an adaptacias, samedicino daxmarebas, agreTve xelmokle fizikuri<br />
pirebisaTvis, maT Soris: invalidebisaTvis, moxucebulebisaTvis, oboli<br />
bavSvebisaTvis, marCenaldakargulTaTvis, ltolvilebisa da iZulebiT<br />
gadaadgilebuli pirebisaTvis-devnilebisaTvis, avadmyofebisaTvis,<br />
mravalSviliani ojaxebisa da maTi wevrebisaTvis, omis, SeiaraRebuli<br />
konfliqtebis, avariebis, stiqiuri ubedurebebis, katastrofebis, epidemiebisa<br />
an/da epizootiebis Sedegad dazaralebulebisaTvis;<br />
a.b) bavSvTa, moxucebulTa da invalidTa momvleli an momsaxure<br />
organizaciebisaTvis, maT Soris: bavSvTa saxlebisaTvis, skolainternatebisaTvis,<br />
internatebisaTvis, skolamdeli an/da sxva sabavSvo<br />
dawesebulebebisaTvis, moxucebulTa saxlebisaTvis, ufaso<br />
sasadiloebisaTvis, samedicino dawesebulebebisaTvis, sareabilitacio<br />
centrebisaTvis;<br />
a.g) am <strong>kodeqsi</strong>T dadgenili saqvelmoqmedo organizaciebisaTvis;<br />
a.d) religiuri organizaciebisaTvis;<br />
a.e) gansakuTrebuli niWiT dajildoebuli fizikuri pirebisaTvis _<br />
maTi talantis ganviTarebis mizniT:<br />
a.v) sasjelaRsrulebis dawesebulebebisaTvis _ maTSi moTavsebul pirTa<br />
movlis an samedicino momsaxurebis pirobebis gaumjobesebis mizniT;<br />
a.z) im pirebisaTvis, romlebic axorcieleben am muxlis pirveli<br />
nawilis `b~ qvepunqtiT gaTvaliswinebul saqmianobas:<br />
10
) organizaciebis mier sazogadoebisaTvis sasargeblo saqmianobis<br />
ganxorcieleba Semdeg sferoebSi: adamianis uflebebis dacva, garemos dacva,<br />
demokratiisa da samoqalaqo sazogadoebis ganviTareba, kultura, ganaTleba,<br />
mecniereba, janmrTelobis dacva, socialuri dacva, fizikuri aRzrda da<br />
samoyvarulo sporti, xelovneba.<br />
2. qvelmoqmedebas ar ganekuTvneba am muxlis pirvel nawilSi aRniSnuli<br />
saqmianoba:<br />
a) ganxorcielebuli saxelmwifo xelisuflebis an adgilobiriv<br />
TviTmmarTvelobis organoTa mier;<br />
b) ganxorcielebuli sawarmos, politikuri partiis an arCevnebSi<br />
monawile saarCevno subieqtis mxardasaWerad;<br />
g) ganxorcielebuli fizikuri piris mier sakuTari naTesavebisaTvis an<br />
iuridiuli piris mier misi mmarTvelobis organoebis xelmZRvanelTaTvis da<br />
maTi naTesavebisaTvis;<br />
d) Tu is `reklamis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT kvalificirdeba,<br />
rogorc sponsoroba.<br />
muxli 15. religiuri saqmianoba<br />
1. religiur saqmianobad iTvleba dadgenili wesiT registrirebuli<br />
religiuri organizaciebis (gaerTianebebis) saqmianoba, romlis mizania<br />
aRmsareblobisa da sarwmunoebis gavrceleba, maT Soris, iseTi gziT,<br />
rogoricaa:<br />
a) religiuri wes-Cveulebebis, ceremoniebis, locvebis an sxva sakulto<br />
qmedebaTa organizeba da Catareba;<br />
b) morwmuneTaTvis SesaZleblobis micema, hqondeT an gamoiyenon<br />
samlocvelo Senobebi an saritualo nagebobebi religiur moTxovnilebaTa<br />
dasakmayofileblad rogorc erToblivad, ise individualurad;<br />
g) religiuri delegaciebis, momlocvelebis, sxvadasxva konfesiebis<br />
warmomadgenlebis miRebisa da gamgzavrebis organizeba, erovnuli da<br />
saerTaSoriso religiuri TaTbirebis, yrilobebis, seminarebis organizeba,<br />
aRniSnul RonisZiebaTa Catarebis periodSi maTi monawileebis sastumroebiT<br />
(sxva sacxovrebeli sadgomebiT), transportiT, kvebiTa da kulturuli<br />
momsaxurebiT uzrunvelyofa;<br />
d) monastrebis, samonastro eklesiebis, sasuliero-saswavlo<br />
dawesebulebebis Senaxva, aRniSnuli sasuliero-saswavlo dawesebulebebis<br />
moswavleTa da msmenelTa swavleba, saqvelmoqmedo dawesebulebebis<br />
(saavadmyofoebi, TavSesafrebi, moxucebulTa da invalidTa saxlebi) Senaxva,<br />
agreTve kanonikuri wesebiT ganpirobebuli sxva analogiuri sawesdebo<br />
saqmianoba.<br />
2. religiur saqmianobas uTanabrdeba im religiuri organizaciebis<br />
(gaerTianebebis) sawarmoTa saqmianoba, romlebic gamoscemen religiur<br />
(saRvTismsaxuro) literaturas an awarmoeben religiuri daniSnulebis<br />
sagnebs; am organizaciebis (gaerTianebebis) an maTi sawarmoebis saqmianoba,<br />
romelic dakavSirebulia religiuri (saRvTismsaxuro) literaturis an<br />
religiuri daniSnulebis sagnebis realizaciasTan (gavrcelebasTan); agreTve<br />
am saxis saqmianobiT miRebuli fuladi saxsrebis gamoyeneba religiuri<br />
organizaciebis (gaerTianebebis) religiuri saqmianobis gansaxorcieleblad.<br />
muxli 16. daqiravebiT muSaoba<br />
1. <strong>sagadasaxado</strong> kanonmdeblobis miznebisaTvis daqiravebiT muSaobad<br />
iTvleba:<br />
11
a) fizikuri piris mier valdebulebis Sesruleba im urTierTobaTa<br />
farglebSi, romlebic regulirdeba <strong>saqarTvelos</strong> Sromis kanonTa <strong>kodeqsi</strong>T an<br />
,,sajaro samsaxuris Sesaxeb~ <strong>saqarTvelos</strong> kanoniT;<br />
b) fizikuri piris mier im valdebulebis Sesruleba, romelic uSualod<br />
dakavSirebulia <strong>saqarTvelos</strong> SeiaraRebul ZalebSi, samarTaldamcav da<br />
masTan gaTanabrebul organoebSi mis samsaxurTan;<br />
g) fizikuri piris mier sawarmos an organizaciis xelmZRvanelad<br />
(direqtorad) yofna an xelmZRvanelis (direqtoris) movaleobis Sesruleba.<br />
2. daqiravebiT momuSave fizikuri piri <strong>sagadasaxado</strong> kanonmdeblobaSi<br />
iwodeba daqiravebulad piri, romelic anazRaurebs aseTi fizikuri piris<br />
mier Sesrulebul samuSaos _ damqiraveblad, xolo aseTi anazRaureba _<br />
xelfasad.<br />
muxli 17. saqoneli<br />
1. saqoneli aris materialuri an aramaterialuri qoneba, maT Soris,<br />
eleqtro- an Tboenergia, gazi da wyali.<br />
2. damatebuli Rirebulebis gadasaxadis miznebisaTvis saqonels ar<br />
ganekuTvneba fuli da miwa.<br />
muxli 18. momsaxureba<br />
1. momsaxurebad iTvleba saqmianoba, romelic ar aris saqonlis<br />
miwodeba. Tu <strong>sagadasaxado</strong> kanonmdeblobiT sxva ram ar aris<br />
gaTvaliswinebuli, momsaxurebas ganekuTvneba Semdegi saqmianoba:<br />
a) samSeneblo-samontaJo;<br />
b) saremonto;<br />
g) sarestavracio;<br />
d) sacdel-sakonstruqtoro;<br />
e) geologiur-saZiebo;<br />
v) satransporto, maT Soris, gazis, navTobis, navTobproduqtebis,<br />
eleqtro- da Tboenergiis transportireba;<br />
z) qonebis ijariT, lizingiT an qiriT gadacema;<br />
T) saSuamavlo;<br />
i) personalis SerCeva;<br />
k) patentebis, mowmobebis, licenziebis, savaWro niSnebis, momsaxurebis<br />
niSnebis, inteleqtualuri sakuTrebisa da sxva piradi araqonebrivi uflebis<br />
gamoyenebaze uflebis gadacema;<br />
l) Sesruleba valdebulebisa _ ar miiRos an dauSvas raime moqmedeba<br />
(situaciebi);<br />
m) kavSirgabmulobis momsaxureba, sayofacxovrebo da sabinaokomunaluri<br />
momsaxureba;<br />
n) sareklamo momsaxureba;<br />
o) sainovacio momsaxureba;<br />
p) finansuri momsaxureba;<br />
J) sadazRvevo momsaxureba;<br />
r) sakonsultacio, iuridiuli, buRaltruli, auditoruli,<br />
marketinguli momsaxureba;<br />
s) monacemTa damuSavebisa da sainformacio uzrunvelyofis momsaxureba;<br />
t) saqonlis sarealizaciod momzadebis momsaxureba, maT Soris,<br />
partiis danawileba, gasagzavnad formireba, daxarisxeba, SefuTva, gadafuTva,<br />
Camosxma;<br />
u) saqonlis an sxva qonebis Senaxvis momsaxureba;<br />
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f) dacvis momsaxureba;<br />
q) damkveTis nedleuliT (masaliT) dakveTiT saqonlis an sxva qonebis<br />
warmoeba;<br />
R) satransporto tvirTebis momsaxureba, maT Soris, saeqspeditoro,<br />
CatvirTvis, gadmotvirTvisa da gadatvirTvis momsaxureba;<br />
y) sazRvao gemebis momsaxureba, maT Soris, saporto momsaxureba,<br />
saporto flotis gemebis momsaxureba;<br />
S) sahaero xomaldebis momsaxureba, maT Soris, <strong>saqarTvelos</strong><br />
aeroportebSi, sahaero da kosmosur sivrceSi gaweuli aeronavigaciis<br />
momsaxureba;<br />
C) sxva momsaxureba.<br />
2. am <strong>kodeqsi</strong>s miznebisaTvis damkveTis nedleuliT (masaliT) dakveTiT<br />
saqonlis warmoebad iTvleba saqonlis nebismieri warmoeba, maT Soris, misi<br />
damzadeba, gadamuSaveba, damuSaveba an aRniSnuli nedleulis (masalis)<br />
sxvagvari transformacia, romlis procesSic rogorc nedleulis (masalis),<br />
agreTve saboloo produqtis mesakuTre aris piri, romelmac miawoda<br />
nedleuli (masalebi) da fuladi an naturaluri formiT gadaixada am<br />
nedleuliT (masaliT) saqonlis warmoebasTan dakavSirebuli momsaxurebis<br />
Rirebuleba (miuxedavad imisa, warmoebisas damamzadebelma gamoiyena Tu ara<br />
sakuTari nedleuli (masala) makompleqteblebi an sxva komponentebi, romelTa<br />
Rirebulebac CaiTvala aseTi warmoebasTan dakavSirebuli momsaxurebis<br />
RirebulebaSi).<br />
muxli 19. finansuri momsaxureba<br />
finansur momsaxurebas ganekuTvneba:<br />
a) kreditebis (sesxebis) gacema; kreditebze (sesxebze), sakredito<br />
(sasesxo) garantiebsa da fulad-sakredito (fulad-sasesxo) operaciebze<br />
uzrunvelyofis saSualebebis gacema, maT Soris, piris mier gacemuli<br />
kreditebis (sesxebis) da sakredito (sasesxo) garantiebis marTva;<br />
b) operaciebi, romlebic dakavSirebulia klientebis depozitebisa da<br />
angariSebis momsaxurebasTan, angariSsworebebTan, fulad gzavnilebTan,<br />
sasesxo valdebulebebTan da sagadamxdelo instrumentebTan;<br />
g) gadaxdis kanonieri saSualebebis _ valutis, fulis, banknotebis<br />
(garda numizmatikuri mizniT gamoyenebulisa) _ mimoqcevasTan dakavSirebuli<br />
operaciebi, garda sainkasacio momsaxurebisa;<br />
d) sawesdebo kapitalSi wilis, aqciebis, obligaciebis, sertifikatebis,<br />
Tamasuqebis, Cekebisa da sxva fasiani qaRaldebis mimoqcevasTan<br />
dakavSirebuli operaciebi da maTi momsaxureba;<br />
e) warmoebul da sinTezur finansur instrumentebTan, forvardul<br />
SeTanxmebebTan, ofcionebsa da sxva msgavs instrumentebTan dakavSirebuli<br />
operaciebi da maTi momsaxureba;<br />
v) sainvesticio fondebis marTvasTan dakavSirebuli momsaxureba;<br />
z) dazRvevisa da gadazRvevis operaciebi.<br />
muxli 20. saqonlis miwodeba, momsaxurebis gaweva<br />
1. saqonlis miwodebad iTvleba piris mier sxva pirisTvis saqonelze<br />
sakuTrebis uflebis gadacema (maT Soris, saqonlis realizacia, gacvla,<br />
xelfasis an gadaxdis sxva naturaluri formiT anazRaureba) sasyidliT an<br />
usasyidlod, Tu am muxliT sxva ram ar aris gaTvaliswinebuli. <strong>saqarTvelos</strong><br />
parlamentis mier ratificirebuli saerTaSoriso xelSekrulebebiT<br />
gansazRvruli proeqtebis (maT Soris, mosamzadebeli etapis)<br />
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ganmaxorcielebeli sajaro samarTlis iuridiuli pirebis mier, romlebTanac<br />
<strong>saqarTvelos</strong> finansTa saministros gaformebuli aqvs proeqtis<br />
ganxorcielebis uflebamosilebis Sesaxeb xelSekruleba, am proeqtebis<br />
farglebSi saqonlis sxva pirebisaTvis gadacema ar ganixileba saqonlis<br />
miwodebad.<br />
2. momsaxurebis gawevad iTvleba sxva pirisTvis misive nebiT<br />
kompensaciis mizniT an usasyidlod iseTi moqmedebis Sesruleba, romelic ar<br />
aris saqonlis miwodeba. momsaxurebis miwodebas ar ganekuTvneba iseTi<br />
momsaxurebis gaweva, romelic dRg-is miznebisaTvis gulisxmobs fulze an<br />
miwaze sakuTrebis uflebis gadacemas an daqiravebiT muSaobas.<br />
3. saqonlis miwodebas an momsaxurebis gawevas (SemdgomSi _<br />
saqonlis/momsaxurebis miwodeba) uTanabrdeba gadasaxadis gadamxdelis mier<br />
saqonlis/momsaxurebis gamoyeneba sakuTari moxmarebisaTvis, Tu am<br />
saqonlis/momsaxurebis Rirebuleba ar miekuTvneba warmoebis, mimoqcevis an<br />
administraciul xarjs.<br />
muxli 21. lizingi (finansuri ijara)<br />
1. Tu piri lizingiT (finansuri ijariT) gascems amortizacias<br />
daqvemdebarebul ZiriTad saSualebebs, maSin am <strong>kodeqsi</strong>s miznebisaTvis<br />
operacia ganixileba, rogorc saqonlis miwodeba, xolo saijaro<br />
gadasaxdeli Sedgeba bass-is mixedviT diskontirebis gziT gamoyofili<br />
ZiriTadi Tanxisa da procentebisagan.<br />
2. qonebis ijara warmoadgens lizings (finansur ijaras), Tu arsebobs<br />
erT-erTi Semdeg piroba:<br />
a) ijaris vadis dasrulebis Semdeg gaTvaliswinebulia qonebaze<br />
sakuTrebis uflebis gadacema an ijaris mimRebs ufleba aqvs SeiZinos qoneba<br />
fiqsirebuli an ijaris xelSekrulebiT gansazRvruli fasiT;<br />
b) ijaris vada aRemateba ZiriTad saSualebaTa ekonomikuri samsaxuris<br />
vadis 75 procents;<br />
g) ijariT aRebuli qonebis mosalodneli narCeni Rirebuleba ijaris<br />
vadis dasrulebisas am vadis dasawyisSi misi sabazro Rirebulebis 20<br />
procentze naklebia;<br />
d) minimaluri saijaro gadasaxdelis mimdinare diskontirebuli<br />
Rirebuleba mTeli saijaro periodisaTvis qonebis sabazro Rirebulebis 90<br />
procentia an aRemateba mas.<br />
3. am muxlis me-2 nawilis `d~ qvepunqti ar vrceldeba ijaraze, romlis<br />
vadis dasawyisic modis qonebiT sargeblobis vadis bolo 25 procentze.<br />
4. am muxlis miznebisaTvis saijaro gadasaxdelebis mimdinare<br />
diskontirebuli Rirebulebis gansazRvrisaTvis gamoyenebuli sabaziso<br />
saprocento ganakveTi ar unda aRematebodes am <strong>kodeqsi</strong>s 179-e muxlis pirvel<br />
nawilSi miTiTebul saprocento ganakveTs.<br />
5. am <strong>kodeqsi</strong>s miznebisaTvis lizingis (finansuri ijaris) periodi<br />
moicavs periods, romlis drosac ijaris mimRebs ijaris xelSekrulebis<br />
Sesabamisad ufleba aqvs ganaaxlos lizingi (finansuri ijara).<br />
6. lizingis (finansuri ijaris) xelSekrulebis safuZvelze gadacemuli<br />
qoneba am xelSekrulebis moqmedebis periodSi unda aisaxos ijaris mimRebis<br />
balansze, rac mas miscems saSualebas, ganaxorcielos am qonebasTan<br />
dakavSirebuli saamortizacio da saremonto gamoqviTvebi.<br />
muxli 22. gadasaxadebiT dabegvris miznebisaTvis<br />
saqonlis/momsaxurebis fasis gansazRvris principebi<br />
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1. gadasaxadebiT dabegvris miznebisaTvis gamoiyeneba garigebis<br />
dokumenturad dadasturebuli saqonlis/momsaxurebis faqtobrivi fasi, Tu am<br />
<strong>kodeqsi</strong>T sabazro fasis an sxva Rirebulebis gamoyeneba ar aris<br />
gaTvaliswinebuli.<br />
2. saqonlis/momsaxurebis sabazro fasad iTvleba fasi, romelic<br />
yalibdeba saqonlis/momsaxurebis bazarze identuri (xolo misi ararsebobis<br />
SemTxvevaSi _ msgavsi) saqonlis/momsaxurebis moTxovnisa da miwodebis<br />
urTierTzemoqmedebis Sedegad da Sesabamis bazarze im pirebs Soris<br />
dadebuli garigebis safuZvelze, romlebic am <strong>kodeqsi</strong>s 23-e muxlis mixedviT<br />
ar arian urTierTdamokidebuli pirebi. urTierTdamokidebul pirebs Soris<br />
garigeba mxedvelobaSi miiReba mxolod im pirobiT, rom maTi<br />
urTierTdamokidebuleba gavlenas ar moaxdens aseTi garigebis Sedegebze.<br />
3. saqonlis/momsaxurebis sabazro fasi ganisazRvreba bazarze am<br />
saqonlis/momsaxurebis miwodebis momentisTvis (xolo aseTis ararsebobis<br />
SemTxvevaSi _ miwodebis momentis uaxloesi dRisaTvis, romelic ara umetes<br />
30 dRiT win uswrebs an mohyveba aseTi saqonlis/momsaxurebis realizaciis<br />
moments) identur (msgavs) saqonelze/momsaxurebaze dadebuli garigebis, maT<br />
Soris, saerTaSoriso da sxva birJebze dafiqsirebuli fasebis, Sesaxeb<br />
informaciis safuZvelze.<br />
4. saqonlis/momsaxurebis bazrad iTvleba am saqonlis/momsaxurebis<br />
mimoqcevis sfero, romelic ganisazRvreba gamyidvelis/myidvelis<br />
SesaZleblobiT, mniSvnelovani danaxarjis gareSe gayidos/SeiZinos<br />
saqoneli/momsaxureba gamyidvelisaTvis/myidvelisaTvis uaxloes teritoriaze<br />
saqarTveloSi an mis farglebs gareT.<br />
5. Tu saqonlis/momsaxurebis Sesabamis bazarze identur (msgavs)<br />
saqonelze/momsaxurebaze dadebuli garigeba an am bazarze aseTi<br />
saqonlis/momsaxurebis miwodeba ar arsebobs, saqonlis/momsaxurebis sabazro<br />
fasi ganisazRvreba im fasebiT, romlebic Camoyalibebulia identur<br />
saqonelze/momsaxurebaze dadebuli garigebis safuZvelze<br />
saqonlis/momsaxurebis realizaciis momentis uaxloesi dRisaTvis, romelic<br />
ara umetes 30 dRiT win uswrebs an mohyveba aseTi saqonlis/momsaxurebis<br />
realizaciis moments.<br />
6. Tu am muxlis pirveli_5 nawilebis debulebaTa gamoyeneba<br />
SeuZlebelia, maSin saqonlis/momsaxurebis sabazro fasi SeiZleba<br />
ganisazRvros danaxarjebis, Semdgomi realizaciis fasis an misaRebi<br />
sargeblis meTodebiT.<br />
7. saqonlis/momsaxurebis sabazro fasis gansazRvrisas gamoiyeneba<br />
saqonlis/momsaxurebis sabazro fasebis Sesaxeb informaciis oficialuri<br />
wyaroebi, aRmasrulebeli xelisuflebis Sesabamisi organoebis sainformacio<br />
baza, <strong>sagadasaxado</strong> organoebisaTvis gadasaxadis gadamxdelTa mier<br />
miwodebuli informacia, agreTve sxva sarwmuno informacia.<br />
8. saqonlis/momsaxurebis sabazro fasi SeiZleba iyos sabiTumo da<br />
sacalo.<br />
9. saqonlis/momsaxurebis gacvlis (barteruli) operacia<br />
saqonlis/momsaxurebis mimwodebeli TiToeuli mxarisaTvis ganixileba,<br />
rogorc saqonlis/momsaxurebis sabazro fasiT realizacia, xolo<br />
saqonlis/momsaxurebis TiToeuli mimRebisaTvis _ saqonlis/momsaxurebis<br />
imave sabazro fasiT SeZena.<br />
10. <strong>sagadasaxado</strong> organos ufross/mis moadgiles ufleba aqvs<br />
gamoitanos motivirebuli werilobiTi gadawyvetileba gadasaxadebiT<br />
dabegvris miznebisaTvis sabazro fasis gamoyenebis Sesaxeb, Tu:<br />
15
a) garigeba ganxorcielda urTierTdamokidebul pirebs Soris, garda im<br />
SemTxvevebisa, rodesac maTi urTierTdamokidebuleba gavlenas ar axdens<br />
aseTi garigebis Sedegebze;<br />
b) <strong>sagadasaxado</strong> organo asabuTebs, rom garigebis monawileebs Soris<br />
gacxadebuli fasi gansxvavdeba faqtobrivi fasisagan.<br />
muxli 23. urTierTdamokidebuli pirebi<br />
1. urTierTdamokidebul pirebad iTvlebian is pirebi, romelTa Soris<br />
gansakuTrebul urTierTobaTa arsebobam SeiZleba gavlena moaxdinos maTi an<br />
maT mier warmodgenili pirebis saqmianobis pirobebze an ekonomikur<br />
Sedegebze.<br />
2. gansakuTrebul urTierTobebs ganekuTvneba, kerZod, urTierTobebi,<br />
romelTa drosac:<br />
a) pirebi arian erTi sawarmos damfuZneblebi (monawileebi), Tu maTi<br />
jamuri wili aranakleb 20 procentia;<br />
b) erTi piri pirdapir an arapirdapir monawileobs meore pir –<br />
sawarmoSi, Tu aseTi monawileobis wili aranakleb 20 procentia;<br />
g) sawarmo imyofeba meore piris kontrolis qveS;<br />
d) fizikuri piri Tanamdebobrivad eqvemdebareba sxva fizikur pirs an<br />
erTi piri imyofeba meore piris pirdapiri an arapirdapiri kontrolis qveS;<br />
e) pirebi arian sawarmos filialebi an imyofebian mesame piris<br />
pirdapiri an arapirdapiri kontrolis qveS;<br />
v) pirebi erTad, pirdapir an arapirdapir akontroleben mesame pirs;<br />
z) pirebi naTesavebi arian.<br />
3. <strong>sagadasaxado</strong> kanonmdeblobis miznebisaTvis naTesavebad iTvlebian:<br />
a) meuRleebi;<br />
b) aRmavali da damavali Stos naTesavebi;<br />
g) debi (Zmebi);<br />
d) diswulebi (Zmiswulebi);<br />
e) dis qmari (Zmis coli);<br />
v) mSoblebis debi (Zmebi);<br />
z) pirebi, romlebic xangrZlivi meurveobis Sedegad erTmaneTTan<br />
dakavSirebulni arian, rogorc mSoblebi da Svilebi.<br />
4. naTesavobis gansazRvrisas geri debi (Zmebi) gaTanabrebulni arian<br />
RviZl debTan (ZmebTan), xolo Svilad ayvanilni – RviZl SvilebTan. amasTan,<br />
sameurveo urTierTobebi gaTanabrebulia saojaxo erTobasTan (romlis<br />
drosac pirebi erTmaneTTan dakavSirebulni arian, rogorc mSoblebi da<br />
Svilebi), rac, Tavis mxriv, uTanabrdeba naTesaur urTierTobas. aRniSnul<br />
pirebs Soris saojaxo erTobis Sewyveta mxedvelobaSi ar miiReba maT Soris<br />
mSoblisa da Svilis urTierTobis SenarCunebisas am muxlis me-3 nawilis `z~<br />
qvepunqtis miznebisaTvis.<br />
muxli 24. saqarTveloSi arsebuli wyarodan miRebuli Semosavali<br />
1. saqarTveloSi arsebuli wyarodan miRebul Semosavals ganekuTvneba:<br />
a) am <strong>kodeqsi</strong>s me-16 muxlis Sesabamisad daqiravebiT muSaobiT miRebuli<br />
Semosavali;<br />
b) saqarTveloSi warmoebuli an SeZenili saqonlis miwodebiT an/da<br />
saqarTveloSi momsaxurebis gaweviT miRebuli Semosavali;<br />
g) saqarTveloSi ararezidentis mudmivi dawesebulebis mier<br />
ganxorcielebuli ekonomikuri saqmianobidan miRebuli Semosavali, maT<br />
Soris, Semosavali, romelic moicavs saqarTveloSi am ararezidentis mier<br />
16
identuri (msgavsi) saqonlis realizaciiT miRebul amonagebs; Semosavali<br />
saqarTveloSi gaweuli momsaxurebidan, romelic mudmivi dawesebulebis mier<br />
gaweuli momsaxurebis identuri an msgavsia;<br />
d) saqarTveloSi ekonomikur saqmianobasTan dakavSirebuli uimedo<br />
valebis Camoweris Sedegad valdebulebaTa gauqmebiTa da ZiriTad<br />
saSualebaTa realizaciiT miRebuli Semosavlebi am <strong>kodeqsi</strong>s 183-e muxlis me-<br />
7 nawilis mixedviT an kompensaciis Sedegad miRebuli Semosavlebi am<br />
<strong>kodeqsi</strong>s 209-e muxlis mixedviT;<br />
e) rezidenti iuridiuli pirisagan miRebuli dividendebi da aseT<br />
iuridiul pirSi partnioris wilis realizaciiT miRebuli Semosavlebi;<br />
v) rezidentisagan procentiT miRebuli Semosavali;<br />
z) rezidentis mier gadaxdili pensia;<br />
T) saqarTveloSi ararezidentis mudmivi dawesebulebis an qonebis mqone<br />
pirisagan procentiT miRebuli Semosavali, Tu am piris davalianeba<br />
dakavSirebulia mis mudmiv dawesebulebasTan an qonebasTan;<br />
i) saqarTveloSi arsebul an gamoyenebul uflebebTan an qonebasTan<br />
dakavSirebuli roialtis formiT miRebuli Semosavali; am <strong>kodeqsi</strong>s me-12<br />
muxlis me-13 nawiliT gansazRvruli Semosavali, romelic miiReba<br />
saqarTveloSi arsebuli an gamoyenebuli qonebis realizaciiT an gadacemiT;<br />
k) saqarTveloSi gamoyenebuli moZravi qonebis ijariT an/da sxva<br />
saxelSekrulebo sargeblobis uflebis gadacemiT miRebuli Semosavali;<br />
l) saqarTveloSi arsebuli da ekonomikuri saqmianobisaTvis<br />
gamoyenebuli uZravi qonebiT miRebuli Semosavali, aseT qonebaSi partnioris<br />
wilis realizaciiT miRebuli Semosavlis CaTvliT;<br />
m) im sawarmos aqciebis an partnioris wilis miwodebiT miRebuli<br />
Semosavali, romlis aqtivebis Rirebulebis 50 procentze meti pirdapir an<br />
arapirdapir iqmneba saqarTveloSi arsebuli uZravi qonebis Rirebulebidan;<br />
n) rezidentis mier qonebis realizaciiT miRebuli sxva Semosavlebi,<br />
romlebic ar aris dakavSirebuli samewarmeo saqmianobasTan;<br />
o) <strong>saqarTvelos</strong> sawarmodan an saqarTveloSi ararezidentis mudmivi<br />
dawesebulebidan marTvisaTvis, agreTve safinanso an/da sadazRvevo<br />
momsaxurebisaTvis (gadazRvevis momsaxurebis CaTvliT) miRebuli Semosavali;<br />
p) saqarTveloSi warmoSobili riskis dazRvevis an gadazRvevis<br />
xelSekrulebis safuZvelze sadazRvevo Senatanebis saxiT miRebuli<br />
Semosavali;<br />
J) <strong>saqarTvelos</strong>a da ucxo qveynebs Soris saerTaSoriso gadazidvebSi<br />
satransporto momsaxurebiT an saerTaSoriso kavSirgabmulobaSi<br />
telesakomunikacio momsaxurebiT miRebuli Semosavali;<br />
r) saqarTveloSi saqmianobiT miRebuli sxva Semosavali.<br />
2. am muxlis pirveli nawilis ,,a~ _ ,,r~ qvepunqtebiT gaTvaliswinebuli<br />
Semosavlis wyaros gansazRvrisas mxedvelobaSi ar miiReba Semosavlis<br />
Tanxis miRebis adgili.<br />
kari II<br />
sawarmoebi, organizaciebi, fizikuri pirebi,<br />
gadasaxadis gadamxdelebi da <strong>sagadasaxado</strong> agentebi<br />
17
Tavi III<br />
sawarmoebi, organizaciebi da fizikuri pirebi<br />
muxli 25. sawarmo<br />
1. am <strong>kodeqsi</strong>s miznebisaTvis sawarmod iTvleba Semdegi warmonaqmnebi,<br />
romlebic axorcieleben ekonomikur saqmianobas an Seqmnilni arian<br />
ekonomikuri saqmianobis gansaxorcieleblad:<br />
a) <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad Seqmnili iuridiuli<br />
pirebi;<br />
b) ucxo qveynebis kanonmdeblobis Sesabamisad Seqmnili korporaciebi,<br />
kompaniebi, firmebi da sxva msgavsi warmonaqmnebi, miuxedavad imisa, aqvT Tu<br />
ara iuridiuli piris statusi, agreTve ucxouri sawarmos mudmivi<br />
dawesebuleba;<br />
g) gaerTianebebi, amxanagobebi da sxva msgavsi warmonaqmnebi, romlebic<br />
ar aris gaTvaliswinebuli am nawilis ,,a~ da ,,b~ qvepunqtebiT.<br />
2. sawarmos ar ganekuTvneba individualuri sawarmo.<br />
muxli 26. <strong>saqarTvelos</strong> sawarmo da ucxouri sawarmo<br />
1. <strong>saqarTvelos</strong> sawarmod iTvleba sawarmo, romlis saqmianobis an/da<br />
marTvis adgili saqarTveloSia.<br />
2. ucxour sawarmod iTvleba sawarmo, romelic am muxlis mixedviT ar<br />
aris <strong>saqarTvelos</strong> sawarmo.<br />
muxli 27. sawarmos saqmianobis adgili<br />
1. sawarmos saqmianobis adgilad iTvleba sawarmos saxelmwifo<br />
registraciis adgili, xolo aseTis ararsebobis SemTxvevaSi _ iuridiuli<br />
misamarTi, romelic miTiTebulia sawarmos sadamfuZneblo dokumentebSi<br />
(wesdebaSi, xelSekrulebaSi, debulebaSi).<br />
2. Tu sawarmo saqmianobas axorcielebs saxelmwifo registraciis<br />
gareSe da mis sadamfuZneblo dokumentebSi ar aris miTiTebuli sawarmos<br />
saqmianobis adgili, sawarmos saqmianobis adgilad iTvleba misi ZiriTadi<br />
saqmianobis ganxorcielebis adgili. sawarmos ZiriTadi saqmianobis<br />
ganxorcielebis adgils gansazRvravs <strong>sagadasaxado</strong> organo sawarmos mier<br />
wardgenili monacemebis safuZvelze, xolo aseTi monacemebis warudgenlobis<br />
an saeWvo monacemebis wardgenis SemTxvevaSi – arsebuli informaciis<br />
safuZvelze.<br />
3. sando informaciis ararsebobisa da sawarmos ZiriTadi saqmianobis<br />
adgilis gansazRvris SeuZleblobis SemTxvevaSi sawarmos saqmianobis<br />
adgilad iTvleba sawarmos marTvis adgili.<br />
4. am <strong>kodeqsi</strong>s 25-e muxlis pirveli nawilis ,,g~ qvepunqtiT<br />
gaTvaliswinebuli sawarmos saqmianobis adgilad iTvleba xelSekrulebis<br />
monawile im piris saqmianobis adgili, romelsac erToblivi saqmianobis<br />
xelSekrulebiT (SeTanxmebiT) dakisrebuli aqvs saqmeebis marTva. Tu<br />
xelSekrulebis erT-erTi monawile aris <strong>saqarTvelos</strong> sawarmo an rezidenti<br />
fizikuri piri, erToblivi saqmianobis Sedegebis aRricxva gadasaxadebiT<br />
dabegvris mizniT man unda awarmoos, miuxedavad imisa, vis akisria saqmeebis<br />
marTva. Tu saqmeebis marTva ar akisria erToblivi saqmianobis<br />
xelSekrulebis erT an ramdenime monawiles da xelSekrulebis monawileebi<br />
erTad uZRvebian saqmeebs, sawarmos saqmianobis adgilad iTvleba erToblivi<br />
saqmianobis xelSekrulebis monawile <strong>saqarTvelos</strong> sawarmos saqmianobis<br />
adgili. Tu erToblivi saqmianobis xelSekrulebis monawileebi mxolod<br />
18
fizikuri pirebi arian da isini erTad uZRvebian saqmeebs, <strong>sagadasaxado</strong><br />
organos ufleba aqvs gansazRvros am sawarmos saqmianobis adgili,<br />
erToblivi saqmianobis xelSekrulebis monawileebis mier wardgenili<br />
monacemebis safuZvelze, xolo aseTi monacemebis warudgenlobis an saeWvo<br />
monacemebis wardgenis SemTxvevaSi _ arsebuli informaciis safuZvelze.<br />
muxli 28. sawarmos marTvis adgili<br />
1. sawarmos marTvis adgilad iTvleba sawarmos faqtobrivi marTvis<br />
adgili, anu adgili, sadac sawarmos sadamfuZneblo dokumentebis (wesdebis,<br />
xelSekrulebis, debulebis) Sesabamisad sawarmos direqtorati (mmarTvelobis<br />
sxva organo) asrulebs mmarTvelobis funqcias, am sawarmos umaRlesi<br />
makontrolebeli organoebis saqmianobis adgilisa da saqmianobis<br />
ganxorcielebidan Semosavlebis miRebis adgilis miuxedavad, Tu am muxliT<br />
sxva ram ar aris gaTvaliswinebuli.<br />
2. am <strong>kodeqsi</strong>s 25-e muxlis pirveli nawilis ,,g~ qvepunqtiT<br />
gaTvaliswinebuli sawarmoebis marTvis adgilad iTvleba misi saqmianobis<br />
adgili.<br />
3. Tu sawarmos marTva xorcieldeba mmarTvelis (sxva sawarmos an<br />
fizikuri piris) mier, romelic moqmedebs xelSekrulebis an daniSvnis<br />
Sesaxeb gadawyvetilebis Tanaxmad, sawarmos marTvis adgilad Sesabamisad<br />
iTvleba mmarTveli sawarmos saqmianobis adgili an mmarTveli fizikuri<br />
piris sacxovrebeli adgili. analogiurad ganisazRvreba sawarmos marTvis<br />
adgili, Tu igi faqtobrivad imarTeba sxva sawarmos an fizikuri piris mier,<br />
Sesabamisi xelSekrulebis an gadawyvetilebis gareSe.<br />
4. Tu sawarmos ar gaaCnia mmarTvelobis organo an sawarmos<br />
mmarTvelobis organos ar gaaCnia saqmianobis mudmivi adgili, agreTve Tu<br />
mmarTveli uSualo ar axorcielebs sawarmos marTvas, sawarmos marTvis<br />
adgilad iTvleba sawarmos mmarTvelobis organos (administracia, direqcia,<br />
gamgeoba, centraluri buRalteria an sxva msgavsi organo) saqmianobis<br />
adgili.<br />
muxli 29. mudmivi dawesebuleba<br />
1. saqarTveloSi ucxouri sawarmos an ararezidenti fizikuri piris<br />
mudmiv dawesebulebad iTvleba gansazRvruli adgili, romlis gamoyenebiT es<br />
piri nawilobriv an mTlianad axorcielebs samewarmeo saqmianobas<br />
<strong>saqarTvelos</strong> teritoriaze, rwmunebuli piris saqmianobis CaTvliT, garda am<br />
muxlis me-6 nawiliT gaTvaliswinebuli SemTxvevebisa.<br />
2. mudmiv dawesebulebas uTanabrdeba:<br />
a) samSeneblo moedani, samontaJo an saamwyobo obieqti, agreTve maTTan<br />
dakavSirebuli sakontrolo saqmianobis ganxorcieleba;<br />
b) danadgari an konstruqcia, saburRi danadgari an xomaldi, romlebic<br />
gamoiyeneba bunebrivi resursebis dasazverad, agreTve maTTan dakavSirebuli<br />
sakontrolo saqmianobis ganxorcieleba;<br />
g) mudmivi baza, sadac ararezidenti fizikuri piri axorcielebs<br />
samewarmeo saqmianobas;<br />
d) ucxouri sawarmos marTvis adgili, filiali, warmomadgenloba,<br />
ganyofileba, biuro, ofisi, saagento, saamqro, sabado, karieri, bunebrivi<br />
resursebis mopovebis sxva adgili, nebismieri sxva qvedanayofi an am sawarmos<br />
saqmianobis sxva adgili.<br />
3. am muxlis pirveli da me-2 nawilebi ar vrceldeba `navTobisa da<br />
gazis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT gansazRvruli navTobisa da gazis<br />
19
operaciebis ganxorcielebisas ararezidenti qvekontraqtorebis mier<br />
momsaxurebis gawevaze.<br />
4. am muxlis pirveli da me-2 nawilebis debulebaTa miuxedavad,<br />
ucxouri sawarmos mudmiv dawesebulebad iTvleba am sawarmos saxeliT an/da<br />
misi interesebis Sesabamisad sxva piris (sxva sawarmos, am an sxva sawarmos<br />
qvedanayofis an fizikuri piris, romelic ar warmoadgens am muxlis me-5<br />
nawiliT gaTvaliswinebul pirebs) mier am sawarmos saqmeebis 3 Tveze meti<br />
xniT marTva, garda am muxlis me-5 da me-6 nawilebiT gaTvaliswinebuli<br />
SemTxvevebisa.<br />
5. Tu ucxouri sawarmo an ararezidenti fizikuri piri axorcielebs<br />
samewarmeo saqmianobas saqarTveloSi kanonmdeblobiT gansazRvruli<br />
profesionaluri statusis mqone Suamavlis, agentis an brokeris meSveobiT,<br />
romelic ar aris uflebamosili awarmoos molaparakebebi an xeli moaweros<br />
garigebebs (kontraqtebs) am ucxouri sawarmos an ararezidenti fizikuri<br />
piris saxeliT, maSin Suamavlis, agentis an brokeris saqmianoba ar warmoSobs<br />
am ucxouri sawarmos an ararezidenti fizikuri piris mudmiv dawesebulebas<br />
saqarTveloSi.<br />
6. ucxouri sawarmos an ararezidenti fizikuri piris mier <strong>saqarTvelos</strong><br />
sawarmoebis fasiani qaRaldebis, kapitalis wilebis, aseve <strong>saqarTvelos</strong><br />
teritoriaze sakuTrebis mxolod flobis faqti am muxlis pirveli da me-2<br />
nawilebiT gaTvaliswinebuli mudmivi dawesebulebis niSnebis arqonis<br />
SemTxvevaSi ar aris mudmivi dawesebulebis Seqmnis safuZveli.<br />
7. ucxouri sawarmos an ararezidenti fizikuri piris mier mxolod<br />
xelSekrulebis dadebis faqti, romelic gulisxmobs xelSekrulebis<br />
monawile mxareebis erTobliv saqmianobas, romelic nawilobriv an mTlianad<br />
ganxorcieldeba <strong>saqarTvelos</strong> teritoriaze, ar aris mudmivi dawesebulebis<br />
Seqmnis safuZveli.<br />
8. ucxouri sawarmos mier <strong>saqarTvelos</strong> teritoriaze sxva sawarmoSi an<br />
organizaciaSi samuSaod sakuTari TanamSromlebis mxolod mivlinebis faqti<br />
am muxlis pirveli da me-2 nawilebiT gaTvaliswinebuli mudmivi<br />
dawesebulebis niSnebis arqonis SemTxvevaSi ar SeiZleba ganxilul iqnes,<br />
rogorc mudmivi dawesebulebis Seqmnis safuZveli, Tu es TanamSromlebi<br />
moqmedeben mxolod im sawarmos an organizaciis saxeliT da icaven im<br />
sawarmos an organizaciis interesebs, romelSic isini iqnen mivlinebulni.<br />
9. ucxouri sawarmos an ararezidenti fizikuri piris mier <strong>saqarTvelos</strong><br />
sawarmos an organizaciis mxolod kontrolirebis faqti ar aris imis<br />
safuZveli, rom am ucxour sawarmos an ararezident fizikur pirs hqondes<br />
mudmivi dawesebuleba saqarTveloSi.<br />
10. ucxouri sawarmos an ararezidenti fizikuri piris mudmiv<br />
dawesebulebas saqarTveloSi ar miekuTvneba saqarTveloSi arsebuli<br />
dawesebuleba, romelic gamoiyeneba saqarTveloSi mxolod:<br />
a) am ucxouri sawarmos an ararezidenti fizikuri piris kuTvnili<br />
saqonlis Sesanaxad an sademonstraciod;<br />
b) am ucxouri sawarmos an ararezidenti fizikuri piris kuTvnili<br />
saqonlis maragebis Sesanaxad _ sxva piris mier mxolod misi gadamuSavebis<br />
mizniT;<br />
g) am ucxouri sawarmosaTvis an ararezidenti fizikuri pirisaTvis<br />
saqonlis Sesyidvis an informaciis Segrovebis mizniT;<br />
d) am ucxouri sawarmos an ararezidenti fizikuri piris interesebidan<br />
gamomdinare mosamzadebeli an damxmare xasiaTis nebismieri sxva saqmianobis<br />
gansaxorcieleblad;<br />
20
e) am ucxouri sawarmos an ararezidenti fizikuri piris saxeliT<br />
sesxebis gacemasTan, saqonlis miwodebasTan an teqnikuri xasiaTis<br />
momsaxurebis gawevasTan dakavSirebuli kontraqtebis (garigebebis)<br />
momzadebis an/da mxolod maTi xelmoweris mizniT;<br />
v) am nawilis ,,a~ _ ,,e~ qvepunqtebiT gaTvaliswinebuli saqmianobis<br />
saxeobebis nebismieri kombinaciiT ganxorcielebis mizniT.<br />
11. ucxouri sawarmos an ararezidenti fizikuri piris mudmivi<br />
dawesebuleba saqarTveloSi aseTad iTvleba misi am muxlis me-12 nawilis<br />
Sesabamisad registraciis, Sesabamisi uflebamosilebebis mindobis an<br />
warmomadgenlobiTi saqmianobis ganxorcielebis dawyebis momentidan.<br />
12. saqarTveloSi ucxouri sawarmos an ararezidenti fizikuri piris<br />
mudmivi dawesebulebis registraciis valdebuleba ekisreba <strong>sagadasaxado</strong><br />
organos, romelic awarmoebs Sesabamis reestrs. registraciisa da reestris<br />
warmoebis wess adgens <strong>saqarTvelos</strong> finansTa ministri. ucxouri sawarmos an<br />
ararezidenti fizikuri piris mudmivi dawesebulebis registraciisaTvis ar<br />
gadaixdevineba saxelmwifo baJi, mosakrebeli an sxva gadasaxdeli.<br />
muxli 30. organizacia<br />
1. organizaciad iTvleba Semdegi warmonaqmnebi:<br />
a) sazogadoebrivi an religiuri organizaciebi (gaerTianebebi), fondebi,<br />
kavSirebi (asociaciebi), dawesebulebebi, romlebic arian arasamewarmeo<br />
iuridiuli pirebi <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad an Seqmnilni<br />
arian da moqmedeben ucxo qveynis kanonmdeblobis mixedviT, agreTve<br />
sabiujeto organizaciebi an/da sajaro samarTlis iuridiuli pirebi<br />
(korporacia, dawesebuleba);<br />
b) saerTaSoriso (saxelmwifoTaSorisi, samTavrobaTaSoriso an/da<br />
diplomatiuri) organizaciebi _ saerTaSoriso samarTliT regulirebuli<br />
organizaciebi, saelCoebi, sakonsuloebi, warmomadgenlobebi an ucxouri<br />
arasamewarmeo organizaciebi.<br />
2. organizaciis saqmianobis adgili da organizaciis marTvis adgili<br />
ganisazRvreba sawarmosaTvis am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
3. organizaciis mikuTvneba <strong>saqarTvelos</strong> an ucxouri organizaciisaTvis<br />
xdeba sawarmosaTvis am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
4. Tu organizacia axorcielebs ekonomikur saqmianobas, misi qonebisa<br />
da saqmianobis nawili, romelic uSualod ukavSirdeba mis ekonomikur<br />
saqmianobas, ganixileba, rogorc sawarmos saqmianoba da qoneba, xolo im<br />
nawilisaTvis, sadac amis gamijvna SeuZlebelia, am nawilSi ekonomikur<br />
saqmianobasTan dakavSirebuli qonebisa da saqmianobis gamoangariSebis<br />
mizniT gamoiyeneba organizaciis mier miRebul SemosavalSi ekonomikuri<br />
saqmianobiT miRebuli Semosavlis xvedriTi wili.<br />
muxli 31. sabiujeto organizacia<br />
1. sabiujeto organizaciad iTvleba mxarjavi dawesebuleba an mis<br />
daqvemdebarebaSi myofi erTeuli, romelic axorcielebs sakuTari biujetis<br />
proeqtis momzadebas, biujetis Sesrulebasa da angariSgebas dadgenili<br />
normebis, standartebisa da wesebis Sesabamisad.<br />
2. biujetis xarjebis organizaciuli klasifikaciis mixedviT mxarjavi<br />
dawesebuleba aris pirveli Tanrigis dawesebuleba, romlisTvisac biujetiT<br />
gaTvaliswinebulia asigneba an saSemosavlo prognozi da romelic<br />
pasuxismgebelia xarjebisa da Semosavlebis marTvaze.<br />
21
muxli 32. saqvelmoqmedo organizacia<br />
1. am <strong>kodeqsi</strong>s miznebisaTvis saqvelmoqmedo organizaciad iTvleba<br />
organizacia, romelsac am muxlis Sesabamisad miniWebuli aqvs saqvelmoqmedo<br />
organizaciis statusi.<br />
2. saqvelmoqmedo organizaciis statusi eniWeba organizacias, romelic<br />
Seqmnilia saqvelmoqmedo saqmianobis ganxorcielebis mizniT,<br />
registrirebulia kanonmdeblobiT dadgenili wesiT, aqvs saqvelmoqmedo<br />
saqmianobis aranakleb 1 wlis gamocdileba da akmayofilebs am muxliT<br />
dadgenil moTxovnebs.<br />
3. damxmare ekonomikuri saqmianoba, romelic emsaxureba organizaciis<br />
ZiriTad miznebs, ar cvlis mis saqvelmoqmedo xasiaTs.<br />
4. saqvelmoqmedo organizaciis statusis miniWebas organizaciis<br />
adgilmdebareobis mixedviT axorcielebs Sesabamisi <strong>sagadasaxado</strong> organo,<br />
xolo statusis CamorTmevas Sesabamisi <strong>sagadasaxado</strong> organos wardginebiT<br />
axorcielebs <strong>saqarTvelos</strong> finansTa saministro.<br />
5. saqvelmoqmedo organizaciis statusis miniWeba xdeba organizaciis<br />
werilobiTi ganacxadis safuZvelze. ganacxadSi miTiTebuli unda iyos<br />
organizaciis:<br />
a) saxelwodeba;<br />
b) organizaciul - samarTlebrivi forma;<br />
g) ZiriTadi miznebi;<br />
d) ukanaskneli 1 wlis ganmavlobaSi saqmianobis ZiriTadi<br />
mimarTulebebi;<br />
e) xelmZRvaneli organos da filialebis misamarTebi.<br />
6. ganacxads unda daerTos:<br />
a) organizaciis wesdebis asli;<br />
b) samoqalaqo registraciis mowmobis asli;<br />
g) ukanaskneli wlis saqmianobis angariSi, romelic unda Seicavdes<br />
saqmianobis (proeqtebis, momsaxurebis) aRweras;<br />
d) damoukidebeli auditoris mier dadasturebuli ukanaskneli wlis<br />
finansuri dokumentebi (balansi da mogeba-zaralis angariSi).<br />
7. ganacxadis Taobaze <strong>sagadasaxado</strong> organo 1 Tvis vadaSi iRebs<br />
motivirebul gadawyvetilebas. Tu am vadaSi gadawyvetileba ar iqneba<br />
miRebuli, statusi CaiTvleba miniWebulad. organizacias statusi eniWeba<br />
uvadod. statusi ZalaSi Sedis miniWebisTanave.<br />
8. organizacias, romelsac mieniWa statusi, gadaecema statusis<br />
damadasturebeli mowmoba. masSi aRiniSneba:<br />
a) organizaciis saxelwodeba, organizaciul - samarTlebrivi forma;<br />
b) statusi;<br />
g) xelmZRvaneli organos misamarTi;<br />
d) statusis miniWebis TariRi;<br />
e) statusis saidentifikacio nomeri.<br />
9. statusis miRebasTan erTad saqvelmoqmedo organizaciebs ekisrebaT<br />
am <strong>kodeqsi</strong>T gansazRvruli damatebiTi valdebulebebi da pasuxismgeblobebi.<br />
kerZod, saqvelmoqmedo organizaciebma Sesabamis <strong>sagadasaxado</strong> organos<br />
yoveli wlis 1 aprilamde unda warudginon:<br />
a) ukanaskneli wlis saqmianobis programuli angariSi, romelic unda<br />
Seicavdes gaweuli saqmianobis (maT Soris, ekonomikuris) aRweras;<br />
b) finansuri angariSi miRebuli Semosavlebis Sesaxeb, wyaroebisa da<br />
gaweuli xarjebis miznobriobis miTiTebiT;<br />
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g) damoukidebeli auditoris mier dadasturebuli ukanaskneli wlis<br />
finansuri dokumentebi (balansi da mogeba-zaralis angariSi).<br />
10. programuli angariSi da finansuri dokumentebi (balansi da mogebazaralis<br />
angariSi) unda gamoqveyndes da xelmisawvdomi unda iyos yvela<br />
dainteresebuli pirisaTvis.<br />
11. dauSvebelia saqvelmoqmedo organizaciis mogebis, aqtivebis<br />
ganawileba organizaciis wevrebs, damfuZneblebs, gamgeobisa da kuratoriumis<br />
wevrebs Soris. saqvelmoqmedo organizaciis likvidaciis Semdeg misi qoneba<br />
uflebamosili organos an piris gadawyvetilebiT gadaecema msgavsi miznebis<br />
mqone saqvelmoqmedo organizacias, xolo aseTis ararsebobis SemTxvevaSi _<br />
sxva saqvelmoqmedo organizacias. saqvelmoqmedo organizaciis statusis<br />
mqone, saxelmwifo qonebis safuZvelze Seqmnili sajaro samarTlis<br />
iuridiuli piris likvidaciis Sedegad darCenili qoneba gadadis<br />
saxelmwifos sakuTrebaSi.<br />
12. saqvelmoqmedo organizaciis statusi uqmdeba:<br />
a) organizaciis iniciativiT;<br />
b) CamorTmevis SemTxvevaSi.<br />
13. saqvelmoqmedo organizacias statusi CamoerTmeva, Tu:<br />
a) daarRvia am <strong>kodeqsi</strong>T gaTvaliswinebuli moTxovnebi;<br />
b) Seuwyda samoqalaqo registracia.<br />
14. statusis CamorTmevis SemTxvevaSi saqvelmoqmedo organizacia<br />
valdebulia daabrunos statusidan gamomdinare <strong>sagadasaxado</strong> SeRavaTebiT<br />
miRebuli sargebeli.<br />
15. saqvelmoqmedo organizacias, romelsac CamoerTva statusi, ufleba<br />
aqvs misi aRdgenis Taobaze gancxadeba Seitanos statusis CamorTmevis<br />
mizezis aRmofxvridan ara uadres 1 wlisa.<br />
16. <strong>saqarTvelos</strong> finansTa saministro awarmoebs saqvelmoqmedo<br />
organizaciebis erTian reestrs. reestrSi Seitaneba Semdegi monacemebi:<br />
a) organizaciis saxelwodeba;<br />
b) xelmZRvaneli organos, filialebisa da warmomadgenlobebis<br />
misamarTebi;<br />
g) ZiriTadi miznebi;<br />
d) statusis miniWebis TariRi;<br />
e) mmarTvelobis umaRlesi organos yvela wevris vinaoba da misamarTi.<br />
17. reestrSi Setanili nebismieri monacemis cvlilebis SemTxvevaSi<br />
organizacia valdebulia cvlilebidan 1 Tvis vadaSi werilobiT acnobos<br />
Sesabamis <strong>sagadasaxado</strong> organos am cvlilebis Sesaxeb.<br />
18. saqvelmoqmedo organizaciebis erTiani reestri xelmisawvdomi unda<br />
iyos yvela dainteresebuli pirisaTvis.<br />
muxli 33. religiuri organizacia<br />
<strong>sagadasaxado</strong> kanonmdeblobis miznebisaTvis religiur organizaciad<br />
iTvleba organizacia, romelic Seqmnilia religiuri saqmianobis<br />
gansaxorcieleblad da aseTad registrirebulia kanonmdeblobiT dadgenili<br />
wesiT.<br />
muxli 34. rezidenti da ararezidenti fizikuri pirebi<br />
1. fizikur pirebad iTvlebian:<br />
a) <strong>saqarTvelos</strong> moqalaqeebi;<br />
b) ucxo qveynis moqalaqeebi;<br />
g) moqalaqeobis armqone pirebi.<br />
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2. <strong>saqarTvelos</strong> rezidentad, mTeli mimdinare <strong>sagadasaxado</strong> wlis<br />
ganmavlobaSi, iTvleba fizikuri piri, romelic faqtobrivad imyofeba<br />
<strong>saqarTvelos</strong> teritoriaze 183 dRe da met xans nebismier uwyvet 12-Tvian<br />
periodSi, romelic mTavrdeba am <strong>sagadasaxado</strong> wels, an fizikuri piri,<br />
romelic am <strong>sagadasaxado</strong> wlis ganmavlobaSi imyofeba ucxo qveyanaSi<br />
<strong>saqarTvelos</strong> saxelmwifo samsaxurSi.<br />
3. <strong>saqarTvelos</strong> teritoriaze faqtobrivad yofnis drod iTvleba dro,<br />
romlis ganmavlobaSic fizikuri piri uSualod imyofeba saqarTveloSi,<br />
agreTve dro, romliTac igi gavida <strong>saqarTvelos</strong> farglebs gareT<br />
specialurad samkurnalod, dasasveneblad, mivlinebaSi an saswavleblad.<br />
4. am muxlis pirveli nawiliT gaTvaliswinebuli fizikuri piris<br />
<strong>saqarTvelos</strong> teritoriaze faqtobrivad yofnis dros ar ganekuTvneba dro,<br />
romlis ganmavlobaSic fizikuri piri imyofeboda saqarTveloSi:<br />
a) rogorc piri, romelsac hqonda diplomatiuri an sakonsulo<br />
statusi, an rogorc aseTi piris ojaxis wevri;<br />
b) rogorc <strong>saqarTvelos</strong> saerTaSoriso xelSekrulebis Sesabamisad<br />
moqmedi saerTaSoriso organizaciis TanamSromeli an rogorc piri, romelic<br />
imyofeboda saqarTveloSi ucxo qveynis saxelmwifo samsaxurSi, an/da rogorc<br />
aseTi piris ojaxis wevri, <strong>saqarTvelos</strong> moqalaqeebis garda;<br />
g) erTi ucxo qveynidan meoreSi gadaadgilebisas <strong>saqarTvelos</strong><br />
teritoriis gavliT;<br />
d) mxolod samkurnalod an dasasveneblad.<br />
5. <strong>saqarTvelos</strong> teritoriaze faqtobrivad yofnis dRed iTvleba dRe,<br />
romlis ganmavlobaSic fizikuri piri imyofeboda saqarTveloSi, miuxedavad<br />
am yofnis xangrZlivobisa.<br />
6. ararezidentad iTvleba fizikuri piri, romelic am muxlis mixedviT<br />
ar aris rezidenti.<br />
7. rezidentis an ararezidentis statusi dgindeba yoveli <strong>sagadasaxado</strong><br />
periodis mimarT. amasTan, is dReebi, romelTa mixedviTac fizikuri piri wina<br />
<strong>sagadasaxado</strong> periodSi CaiTvala rezidentad, ar miiReba mxedvelobaSi<br />
momdevno <strong>sagadasaxado</strong> periodSi rezidentobis dadgenisas.<br />
muxli 35. fizikuri piris sacxovrebeli adgili da faqtobrivad<br />
yofnis adgili<br />
1. fizikuri piris sacxovrebel adgilad iTvleba adgili, romelsac<br />
igi, Cveulebriv, sacxovreblad irCevs, an misi faqtobrivad yofnis adgili,<br />
Tu am muxliT sxva ram ar aris gaTvaliswinebuli.<br />
2. arasrulwlovnis sacxovrebel adgilad iTvleba mSoblis uflebis<br />
mqone mSoblebis sacxovrebeli adgili, xolo sameurveo an samzrunvelo<br />
piris sacxovrebel adgilad _ meurvis an mzrunvelis sacxovrebeli adgili.<br />
3. fizikuri piris faqtobrivad yofnis adgilad iTvleba misi droebiTi<br />
sacxovrebeli adgili, Tu am muxliT sxva ram ar aris gaTvaliswinebuli.<br />
4. samxedro mosamsaxuris, agreTve samuSaos xasiaTidan da pirobebidan<br />
gamomdinare mudmivad gadaadgilebaSi myofi fizikuri piris faqtobrivad<br />
yofnis adgilad iTvleba adgili, sadac igi faqtobrivad cxovrobs an<br />
registrirebulia dadgenili wesiT (maT Soris, samxedro nawilebis<br />
dislokaciis an Sesabamisi sawarmoebis mdebareobis adgili).<br />
5. Tu fizikur pirs ramdenime sacxovrebeli (bina an sxva sacxovrebeli<br />
farTobi) aqvs, misi sacxovrebeli adgili an faqtobrivad yofnis adgili<br />
ganisazRvreba <strong>sagadasaxado</strong> organos mier am fizikur pirTan SeTanxmebiT.<br />
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muxli 36. mewarme fizikuri piri<br />
1. mewarme fizikur pirad iTvleba:<br />
a) individualuri sawarmo _ fizikuri piri, Tu is „ mewarmeTa Sesaxeb“<br />
<strong>saqarTvelos</strong> kanonis me-2 muxlis mixedviT aris individualuri mewarme.<br />
b) fizikuri piri, Tu is axorcielebs „ mewarmeTa Sesaxeb“ <strong>saqarTvelos</strong><br />
kanonis pirveli muxlis me-2 punqtiT gansazRvrul saqmianobas.<br />
2. fizikuri piris mier ekonomikuri saqmianobis ganxorcieleba<br />
registraciis, licenziis an nebarTvis aRebis dadgenili wesis darRveviT ar<br />
aris am fizikuri piris dabegvris mizniT misi mewarme fizikur pirad<br />
arcnobis safuZveli.<br />
muxli 37. mewarme fizikuri piris saqmianobis adgili<br />
mewarme fizikuri piris saqmianobis adgilad iTvleba misi ekonomikuri<br />
saqmianobis adgili.<br />
Tavi IV<br />
gadasaxadis gadamxdelebi da <strong>sagadasaxado</strong> agentebi<br />
muxli 38. gadasaxadis gadamxdeli, <strong>sagadasaxado</strong> agenti<br />
1. gadasaxadis gadamxdeli aris piri, romelsac aqvs am <strong>kodeqsi</strong>T<br />
dadgenili gadasaxadis gadaxdis valdebuleba.<br />
2. <strong>sagadasaxado</strong> agenti aris piri, romelmac am <strong>kodeqsi</strong>T dadgenil<br />
SemTxvevaSi da dadgenili wesiT unda Seasrulos gadasaxadis gadamxdelis<br />
<strong>sagadasaxado</strong> valdebuleba.<br />
3. <strong>sagadasaxado</strong> agenti, uflebaTa da movaleobaTa TvalsazrisiT, am<br />
<strong>kodeqsi</strong>T gansazRvrul farglebSi gaTanabrebulia gadasaxadis<br />
gadamxdelTan.<br />
muxli 39. gadasaxadis gadamxdelTa uflebebi<br />
1. gadasaxadis gadamxdels ufleba aqvs:<br />
a) <strong>sagadasaxado</strong> organoebisagan miiRos informacia <strong>sagadasaxado</strong><br />
kanonmdeblobis, gadasaxadis gadamxdelTa uflebebis, <strong>sagadasaxado</strong><br />
organoTa da mis Tanamdebobis pirTa uflebamosilebis Sesaxeb, agreTve<br />
<strong>sagadasaxado</strong> kanonmdeblobis gamoyenebasTan dakavSirebiT;<br />
b) piradad, Tavisi kanonieri an uflebamosili warmomadgenlis<br />
meSveobiT, warmoadginos sakuTari interesebi <strong>sagadasaxado</strong> organoebSi;<br />
<strong>sagadasaxado</strong> urTierTobisas nebismier dros Secvalos Tavisi<br />
warmomadgeneli;<br />
g) gamoiyenos <strong>sagadasaxado</strong> SeRavaTebi <strong>sagadasaxado</strong> kanonmdeblobiT<br />
dadgenili safuZvlebiTa da wesiT;<br />
d) droulad daibrunos an/da CaiTvalos sxva gadasaxadebis<br />
valdebulebaTa angariSSi zedmetad gadaxdili an/da zedmetad amoRebuli<br />
gadasaxadis, sauravis da jarimis Tanxa;<br />
e) kanoniT dadgenili wesiT gaecnos mis Sesaxeb <strong>sagadasaxado</strong><br />
organoebSi arsebul informacias;<br />
v) daeswros mis mimarT Catarebul gasvliT <strong>sagadasaxado</strong> Semowmebas;<br />
z) miiRos <strong>sagadasaxado</strong> Semowmebis aqtisa da <strong>sagadasaxado</strong> organos<br />
gadawyvetilebis dedani an damowmebuli asli, agreTve <strong>sagadasaxado</strong><br />
moTxovna;<br />
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T) <strong>sagadasaxado</strong> organoebis Tanamdebobis pirebs moiTxovos<br />
kanonmdeblobis dacva gadasaxadis gadamxdelebTan dakavSirebul qmedebaTa<br />
ganxorcielebisas;<br />
i) <strong>sagadasaxado</strong> organoebsa da maTi Tanamdebobis pirebs warudginos<br />
axsna-ganmartebebi Catarebul <strong>sagadasaxado</strong> SemowmebaTa aqtebis Sesaxeb,<br />
agreTve gadasaxadebis gamoangariSebisa da gadaxdis Sesaxeb;<br />
k) am <strong>kodeqsi</strong>T gansazRvruli garemoebebis arsebobisas dadgenili<br />
wesiT moiTxovos mis mier Cadenili <strong>sagadasaxado</strong> samarTaldarRvevis<br />
Sesabamisi pasuxismgeblobis zomis gamoyeneba, agreTve pasuxismgeblobis<br />
Semsubuqeba an pasuxismgeblobisagan gaTavisufleba ;<br />
l) kanoniT dadgenili wesiT gaasaCivros misTvis wardgenili<br />
<strong>sagadasaxado</strong> moTxovna, agreTve <strong>sagadasaxado</strong> organoTa da maTi Tanamdebobis<br />
pirTa sxva gadawyvetilebebi da qmedeba Tu umoqmedoba;<br />
m) ar Seasrulos <strong>sagadasaxado</strong> organoTa da maTi Tanamdebobis pirTa am<br />
kodeqsTan da <strong>saqarTvelos</strong> sxva kanonebTan Seusabamo aqtebi da moTxovnebi;<br />
n) <strong>sagadasaxado</strong> organoebsa da maTi Tanamdebobis pirebs mosTxovos<br />
<strong>sagadasaxado</strong> saidumloebis dacva;<br />
o) kanoniT dadgenili wesiT moiTxovos da miiRos <strong>sagadasaxado</strong><br />
organoTa da maTi Tanamdebobis pirTa ukanono gadawyvetilebebis an<br />
moqmedebis Tu umoqmedobis Sedegad miyenebuli zianis anazRaureba;<br />
p) samarTaldamcav da sxva makontrolebel organoebs, garda<br />
<strong>sagadasaxado</strong> organoebisa, ar warudginos dokumentebi, romlebic<br />
dakavSirebulia dabegvris obieqtebis gansazRvrasTan, gadasaxadebis<br />
gamoangariSebasTan da gadaxdasTan, garda im SemTxvevebisa, rodesac am<br />
<strong>kodeqsi</strong>T aseTi uflebamosileba gadacemuli aqvs sxva organoebs.<br />
2. gadasaxadis gadamxdelis uflebebi ar Semoifargleba am muxlis<br />
pirveli nawiliT gaTvaliswinebuli uflebebiT.<br />
muxli 40. gadasaxadis gadamxdelTa uflebebisa da kanonieri<br />
interesebis dacvis uzrunvelyofa<br />
1. garantirebulia gadasaxadis gadamxdelTa uflebebisa da kanonieri<br />
interesebis dacva administraciuli, sasamarTlo da saarbitraJo wesiT.<br />
2. gadasaxadis gadamxdelTa uflebebisa da kanonieri interesebis<br />
dacvis wesebi ganisazRvreba am <strong>kodeqsi</strong>Ta da sxva normatiuli aqtebiT.<br />
3. gadasaxadis gadamxdelTa uflebebisa da kanonieri interesebis<br />
dacvis uzrunvelyofis valdebulebaTa Seusrulebloba an arajerovnad<br />
Sesruleba iwvevs kanoniT gaTvaliswinebul pasuxismgeblobas.<br />
muxli 41. gadasaxadis gadamxdelTa valdebulebebi<br />
1. gadasaxadis gadamxdeli valdebulia:<br />
a) Seasrulos <strong>sagadasaxado</strong> valdebulebebi <strong>sagadasaxado</strong><br />
kanonmdeblobiT dadgenili wesiTa da pirobebiT;<br />
b) am <strong>kodeqsi</strong>T dadgenili wesiT aRricxvaze dadges Sesabamis<br />
<strong>sagadasaxado</strong> organoSi;<br />
g) gadasaxadebis gamoangariSebisa da gadaxdis mizniT <strong>sagadasaxado</strong><br />
kanonmdeblobiT dadgenili wesiT aRricxos Semosavlebi, xarjebi da<br />
gadasaxadiT dabegvris obieqtebi;<br />
d) kanonmdeblobiT dadgenili wesiT, <strong>sagadasaxado</strong> aRricxvis adgilis<br />
mixedviT, <strong>sagadasaxado</strong> organos warudginos <strong>sagadasaxado</strong> deklaraciebi,<br />
gaangariSebebi, cnobebi da buRaltruli angariSgeba im gadasaxadebze,<br />
romelTa mimarTac igi iTvleba gadasaxadis gadamxdelad;<br />
26
e) <strong>sagadasaxado</strong> Semowmebis Catarebisas an am <strong>kodeqsi</strong>T gaTvaliswinebul<br />
sxva SemTxvevebSi <strong>sagadasaxado</strong> organoebsa da maT Tanamdebobis pirebs<br />
warudginos gadasaxadebis gamosaangariSeblad da gadasaxdelad saWiro<br />
dokumentebi (cnobebi);<br />
v) Seasrulos <strong>sagadasaxado</strong> organoebisa da maTi Tanamdebobis pirTa<br />
kanonieri moTxovnebi <strong>sagadasaxado</strong> kanonmdeblobis gamovlenili darRvevebis<br />
aRmofxvrasTan dakavSirebiT, agreTve xeli ar SeuSalos am Tanamdebobis<br />
pirebs samsaxurebrivi uflebamosilebis ganxorcielebisas;<br />
z) ganacxados <strong>sagadasaxado</strong> SeRavaTebiT sargeblobis Sesaxeb da<br />
Sesabamisad <strong>sagadasaxado</strong> aRricxvis adgilis mixedviT <strong>sagadasaxado</strong> organos<br />
an <strong>sagadasaxado</strong> agents warudginos <strong>sagadasaxado</strong> SeRavaTebiT sargeblobis<br />
uflebis damadasturebeli dokumentebi;<br />
T) uzrunvelyos im dokumentebis Senaxva, romelTa safuZvelzedac<br />
xdeba dabegvris obieqtebis aRricxva da <strong>sagadasaxado</strong> deklaraciebis Sedgena,<br />
agreTve Semosavlisa da mogebis miRebis, gaweuli xarjebisa da gadaxdili<br />
an/da dakavebuli gadasaxadebis damadasturebeli dokumentebis Senaxva 6<br />
wlis vadiT;<br />
i) Seasrulos <strong>sagadasaxado</strong> kanonmdeblobiT dadgenili sxva<br />
movaleobani.<br />
2. gadasaxadis gadamxdeli valdebulia <strong>sagadasaxado</strong> aRricxvis<br />
adgilis mixedviT <strong>sagadasaxado</strong> organos warudginos cnobebi:<br />
a) bankebSi da sabanko operaciebis ganmaxorcielebel sxva<br />
organizaciebSi sabanko an sxva angariSebis gaxsnis Sesaxeb, aseTi angariSebis<br />
gaxsnidan 5 dRis vadaSi. amasTan, <strong>saqarTvelos</strong> sawarmoebi/organizaciebi da<br />
mewarme fizikuri pirebi waradgenen informacias rogorc saqarTveloSi, iseve<br />
<strong>saqarTvelos</strong> farglebs gareT gaxsnili angariSebis Sesaxeb, xolo ucxouri<br />
sawarmoebi – mxolod saqarTveloSi gaxsnili angariSebisa da im angariSebis<br />
Sesaxeb, romlebiTac isini axorcieleben ekonomikur saqmianobas<br />
saqarTveloSi;<br />
b) sawarmos qvedanayofebis registraciis, reorganizaciis an<br />
likvidaciis Sesaxeb, maTi registraciidan, reorganizaciidan an<br />
likvidaciidan 10 dRis vadaSi, <strong>saqarTvelos</strong> finansTa ministris mier<br />
damtkicebuli wesis Sesabamisad;<br />
g) sawarmos gakotrebulad gamocxadebis, likvidaciis an<br />
reorganizaciis Sesaxeb, aseTi gadawyvetilebis miRebidan 10 dRis vadaSi,<br />
<strong>saqarTvelos</strong> finansTa ministris mier damtkicebuli wesis Sesabamisad;<br />
d) saqmianobis adgilis, marTvis adgilis an ekonomikuri saqmianobis<br />
ganxorcielebis adgilis Secvlis Sesaxeb, aseTi gadawyvetilebis miRebidan<br />
10 dRis vadaSi, finansTa ministris mier damtkicebuli wesis Sesabamisad.<br />
3. gadasaxadis gadamxdeli am muxliT gaTvaliswinebul cnobebs<br />
warudgens <strong>sagadasaxado</strong> organos mxolod <strong>saqarTvelos</strong> finansTa ministris<br />
mier damtkicebuli formiT.<br />
4. <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil valdebulebaTa<br />
Seusruleblobis an arajerovnad Sesrulebis SemTxvevaSi gadasaxadis<br />
gadamxdels ekisreba am <strong>kodeqsi</strong>Ta an/da <strong>saqarTvelos</strong> sxva sakanonmdeblo<br />
aqtebiT gaTvaliswinebuli pasuxismgebloba.<br />
muxli 42. <strong>sagadasaxado</strong> agentTa valdebulebebi<br />
1. <strong>sagadasaxado</strong> agenti valdebulia:<br />
a) sworad da droulad gamoiangariSos, gadasaxadis gadamxdels<br />
daukavos da Sesabamis biujetebSi gadaricxos saTanado gadasaxadebi;<br />
27
) aRricxos yoveli gadasaxadis gadamxdelisaTvis daricxuli da mis<br />
mier gadaxdili Semosavlebi, agreTve daricxuli, dakavebuli da biujetebSi<br />
gadaricxuli gadasaxadebi;<br />
g) <strong>sagadasaxado</strong> organos warudginos gadasaxadebis gamoangariSebis,<br />
dakavebisa da gadaxdis sisworis kontrolis gansaxorcieleblad<br />
aucilebeli dokumentebi;<br />
d) Seasrulos <strong>sagadasaxado</strong> kanonmdeblobiT dadgenili sxva<br />
movaleobani.<br />
2. <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil valdebulebaTa<br />
Seusruleblobis an arajerovnad Sesrulebis SemTxvevaSi <strong>sagadasaxado</strong><br />
agents ekisreba am <strong>kodeqsi</strong>Ta an/da <strong>saqarTvelos</strong> sxva sakanonmdeblo aqtebiT<br />
gaTvaliswinebuli pasuxismgebloba.<br />
muxli 43. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris warmomadgeneli<br />
1. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ufleba aqvs <strong>sagadasaxado</strong> urTierTobebSi monawileoba miiRos kanonieri an<br />
uflebamosili warmomadgenlis meSveobiT. <strong>sagadasaxado</strong> urTierTobebSi<br />
zemoaRniSnuli piris piradad monawileoba uflebas ar arTmevs mas, hyavdes<br />
warmomadgeneli, iseve, rogorc warmomadgenlis monawileoba uflebas ar<br />
arTmevs mas, piradad miiRos monawileoba aRniSnul urTierTobebSi.<br />
2. sawarmos/organizaciis kanonier warmomadgenlebad iTvlebian misi<br />
organoebi an/da <strong>saqarTvelos</strong> sakanonmdeblo aqtebiTa da am<br />
sawarmos/organizaciis sadamfuZneblo dokumentebiT uflebamosili sxva<br />
pirebi. gadasaxadis gadamxdeli fizikuri piris kanonier warmomadgenlad<br />
iTvleba piri, romelic am <strong>kodeqsi</strong>sa da <strong>saqarTvelos</strong> sxva sakanonmdeblo<br />
aqtebis safuZvelze axorcielebs Sesabamis uflebamosilebas.<br />
3. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris kanonieri warmomadgenlis qmedoba (moqmedeba an umoqmedoba), romelic<br />
dakavSirebulia <strong>sagadasaxado</strong> urTierTobebSi zemoaRniSnuli piris<br />
monawileobasTan, iTvleba TviT am piris qmedobad.<br />
4. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris uflebamosil warmomadgenlad iTvleba piri, romelic zemoaRniSnuli<br />
piris rwmunebiT uflebamosilia warmoadginos misi interesebi <strong>sagadasaxado</strong><br />
organoebTan an/da <strong>sagadasaxado</strong> urTierTobebis sxva monawileebTan<br />
urTierTobebSi, agreTve arbitraJsa da sasamarTloSi.<br />
5. sawarmos/organizaciis uflebamosili warmomadgeneli moqmedebs am<br />
sawarmos/organizaciis mier gacemuli mindobilobis safuZvelze, xolo<br />
fizikuri piris uflebamosili warmomadgeneli _ am fizikuri piris mier<br />
gacemuli da notariulad dadasturebuli mindobilobis an <strong>saqarTvelos</strong><br />
samoqalaqo <strong>kodeqsi</strong>s Sesabamisad mindobilobasTan gaTanabrebuli sxva<br />
dokumentis safuZvelze,aseTi mindobilobiT an sxva dokumentiT<br />
gansazRvruli uflebamosilebis farglebSi.<br />
muxli 44. mimowera <strong>sagadasaxado</strong> organoebTan<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier <strong>sagadasaxado</strong> organosTvis gasagzavni nebismieri dokumenti<br />
Sedgenili unda iyos werilobiTi formiT, xelmowerili unda iyos misi<br />
kanonieri an uflebamosili warmomadgenlis mier (gvaris, saxelisa da<br />
Tanamdebobis miTiTebiT) da damowmebuli unda iyos beWdiT (Tu aqvs beWedi).<br />
adresats unda gadaeces dokumentis dedani an damowmebuli asli.<br />
28
2. gadasaxadis gadamxdelis moTxovna, <strong>sagadasaxado</strong> deklaracia,<br />
Sesagebeli an sxva dokumenti da werili gadacemulad iTvleba, Tu igi<br />
gaigzavna dazRveuli safosto gzavniliT an Cabarda uSualod <strong>sagadasaxado</strong><br />
organoSi.<br />
3. dazRveuli safosto gzavniliT gagzavnis SemTxvevaSi<br />
dokumentis/werilis Cabarebis TariRad iTvleba <strong>sagadasaxado</strong> organos mier<br />
safosto gzavnilis miRebis TariRi, xolo Tu dokumentis/werilis<br />
gadacemisTvis dadgenilia vada, gadacemis TariRad iTvleba dazRveuli<br />
safosto gzavnilis gagzavnis TariRi.<br />
kari III<br />
gadasaxadis gadamxdelTa informireba da <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> organoebis sistema<br />
Tavi V<br />
gadasaxadis gadamxdelTa informireba<br />
muxli 45. valdebulebebis damdgen urTierTobaTa ganxorcieleba<br />
werilobiTi formiT<br />
1. <strong>sagadasaxado</strong> organos arc erT Setyobinebas ara aqvs savaldebulo<br />
iuridiuli Zala gadasaxadis gadamxdelisaTvis/<strong>sagadasaxado</strong> agentisaTvis an<br />
sxva valdebuli pirisaTvis, Tu igi ar aris Sedgenili kanonmdeblobiT<br />
dadgenili werilobiTi formiT da am <strong>kodeqsi</strong>s 46-e muxliT dadgenili wesiT<br />
ar Cabarda gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul<br />
pirs.<br />
2. valdebulebis damdgen moTxovnas unda hqondes administraciuli<br />
aqtis saxe da unda Seicavdes:<br />
a) administraciuli aqtis gamomcemi organos dasaxelebas;<br />
b) administraciuli aqtis saTaurs;<br />
g) uflebamosili Tanamdebobis piris gvars, saxelsa da xelmoweras;<br />
d) gamocemis TariRsa da adgils;<br />
e) administraciuli aqtis gamomcemi organos mier miniWebul<br />
saregistracio nomers;<br />
v) gadasaxadis gadamxdelis an gadasaxadis gadamxdelad registrirebis<br />
valdebuli piris vinaobas (dasaxelebas an saxelsa da gvars) da gadasaxadis<br />
gadamxdelis saidentifikacio nomers, aseTis arsebobis SemTxvevaSi;<br />
z) moTxovnis Sinaarss;<br />
T) miTiTebas, sad da ra vadaSi SeiZleba am moTxovnis gasaCivreba.<br />
muxli 46. mimowera gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents,<br />
sxva valdebul pirsa da <strong>sagadasaxado</strong> organos Soris<br />
<strong>sagadasaxado</strong> organos mier gadasaxadis gadamxdelisaTvis/<strong>sagadasaxado</strong><br />
agentisaTvis an sxva valdebuli pirisaTvis gasagzavni nebismieri Setyobineba<br />
an sxva dokumenti Sedgenili unda iyos werilobiTi formiT, xelmowerili<br />
xelmZRvanelis an uflebamosili Tanamdebobis piris mier gvarisa da saxelis<br />
miTiTebiT da damowmebuli unda iyos beWdiT (aseTis arsebobis SemTxvevaSi).<br />
gadasaxadis gadamxdels unda Cabardes dokumentis dedani. dokumenti<br />
Cabarebulad iTvleba, Tu igi gaigzavna dazRveuli safosto gzavniliT (aseT<br />
29
SemTxvevaSi dokumentis/werilis Cabarebis TariRad iTvleba adresatis mier<br />
safosto gzavniliT dokumentis miRebis TariRi) an piradad gadaeca<br />
gadasaxadis gadamxdels an mis uflebamosil an/da kanonier warmomadgenels.<br />
muxli 47. werilobiTi ganmarteba <strong>sagadasaxado</strong> kanonmdeblobis<br />
gamoyenebasTan dakavSirebiT<br />
<strong>sagadasaxado</strong> organos ufrosi/misi moadgile uflebamosilia,<br />
gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents, sxva valdebul pirs gaugzavnos<br />
werilobiTi ganmarteba, romelic gamoxatavs <strong>sagadasaxado</strong> organos pozicias<br />
piris mier Sesrulebul an Sesasrulebel sameurneo operaciisas<br />
<strong>sagadasaxado</strong> kanonmdeblobis gamoyenebisSesaxeb. aRniSnuli ganmarteba<br />
warmoadgens rekomendacias da mas ara aqvs savaldebulo iuridiuli Zala.<br />
Tavi VI<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebi da maTi ZiriTadi funqciebi<br />
muxli 48. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebis saqmianobis<br />
samarTlebrivi safuZveli<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebis saqmianobis samarTlebrivi<br />
safuZvlebia <strong>saqarTvelos</strong> konstitucia, <strong>saqarTvelos</strong> saerTaSoriso<br />
xelSekrulebebi da SeTanxmebebi, es <strong>kodeqsi</strong> da sxva sakanonmdeblo da<br />
kanonqvemdebare normatiuli aqtebi.<br />
muxli 49. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebi<br />
1. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebis erTiani centralizebuli<br />
sistema Sedgeba <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departamentisa da masSi Semavali <strong>sagadasaxado</strong> inspeqciebisagan.<br />
2. <strong>sagadasaxado</strong> organoebi Sedian <strong>saqarTvelos</strong> finansTa saministros<br />
sistemaSi.<br />
3. <strong>sagadasaxado</strong> organoebis Seqmnis wesi, struqtura da<br />
uflebamosilebani ganisazRvreba am <strong>kodeqsi</strong>T, `mTavrobis struqturis,<br />
uflebamosilebisa da saqmianobis wesis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT da<br />
sxva normatiuli aqtebiT.<br />
4. <strong>saqarTvelos</strong> finansTa ministri uflebamosilia calkeul<br />
SemTxvevebSi gansakuTrebuli niSnis mixedviT Seqmnas <strong>sagadasaxado</strong> inspeqcia,<br />
romlis moqmedeba SeiZleba gavrceldes <strong>saqarTvelos</strong> mTel teritoriaze.<br />
5. saqarTveloSi <strong>sagadasaxado</strong> kontrols axorcieleben mxolod<br />
<strong>sagadasaxado</strong> organoebi, romlebic TavianTi kompetenciis farglebSi<br />
uflebamosilni arian, uzrunvelyon saxelmwifo kontroli gadasaxadebis<br />
srul da droul gadaxdaze, garda im SemTxvevebisa, rodesac am <strong>kodeqsi</strong>T<br />
aseTi uflebamosileba miniWebuli aqvs sxva organoebs.<br />
muxli 50. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebis ZiriTadi<br />
funqciebi<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> organoebis ZiriTadi funqciebia:<br />
a) Tavisi kompetenciis farglebSi <strong>sagadasaxado</strong> kanonmdeblobis dacvasa<br />
da Sesrulebaze kontrolis uzrunvelyofa;<br />
b) gadasaxadiT dabegvris sakiTxebze kanonproeqtebisa da<br />
saxelmwifoTaSoris xelSekrulebaTa proeqtebis momzadebaSi monawileoba;<br />
30
g) gadasaxadis gadamxdelisaTvis misi uflebebisa da movaleobebis<br />
Sesaxeb informaciis wardgena;<br />
d) gadasaxadis gadamxdelisaTvis <strong>sagadasaxado</strong> kanonmdeblobis<br />
cvlilebebis Sesaxeb informaciis drouli wardgena;<br />
e) Tavisi kompetenciis farglebSi gadasaxadebis administrireba.<br />
Tavi VII<br />
<strong>sagadasaxado</strong> organoebis uflebebi da valdebulebebi<br />
muxli 51. <strong>sagadasaxado</strong> organoebis uflebebi<br />
1. am <strong>kodeqsi</strong>s debulebaTa gaTvaliswinebiT <strong>sagadasaxado</strong> organoebs<br />
Tavisi kompetenciis farglebSi da <strong>saqarTvelos</strong> kanonmdeblobiT dadgenili<br />
wesiT ufleba aqvT:<br />
a) Seamowmon gadasaxadis gadamxdelebis ekonomikur saqmianobasTan<br />
dakavSirebuli fuladi dokumentebi, sabuRaltro wigni, angariSi,<br />
xarjTaRricxva, fuladi saxsrebi, fasiani qaRaldebi da sxva faseulobani,<br />
gaangariSebebi, deklaraciebi, gadasaxadebis gaangariSebisa da gadaxdis sxva<br />
dokumentebi;<br />
b) miiRon gadasaxadis gadamxdelisagan/<strong>sagadasaxado</strong> agentisagan an/da<br />
misi warmomadgenlisagan gadasaxadebis gamoangariSebasTan da gadaxdasTan<br />
dakavSirebuli dokumentebi, agreTve werilobiTi da sityvieri ganmartebebi<br />
<strong>sagadasaxado</strong> Semowmebis dros wamoWril sakiTxebze;<br />
g) gamoikvlion sawarmoTa, organizaciebis da mewarme fizikur pirTa<br />
sawarmoo, sasawyobo, savaWro da sxva saTavsebi, Seqmnan <strong>sagadasaxado</strong><br />
saguSagoebi, inventarizaciis gziT moaxdinon saqonlis maragebis aRricxva,<br />
Caataron dakvirveba qronometraJis an sxva meTodis gamoyenebiT da<br />
gansazRvron dasabegri obieqtebis odenoba, Caataron kameraluri, gegmuri,<br />
<strong>sagadasaxado</strong> Semowmeba, uzrunvelyon gadasaxadis gadamxdelis mier<br />
sakontrolo-salaro aparatebis gamoyenebis wesebis dacvis kontroli da<br />
maTi darRvevis SemTxvevaSi Sesabamisi pirebis mimarT gaataros <strong>saqarTvelos</strong><br />
kanonmdeblobiT dadgenili pasuxismgeblobis zomebi. inventarizaciis<br />
Catarebis wesi da pirobebi ganisazRvreba <strong>saqarTvelos</strong> finansTa ministris<br />
mier dadgenili wesiT;<br />
d) <strong>sagadasaxado</strong> organoSi gamoiZaxon gadasaxadis<br />
gadamxdeli/<strong>sagadasaxado</strong> agenti (mis nacvlad SeiZleba movides misi<br />
kanonieri an uflebamosili warmomadgeneli, romelsac aqvs saaRricxvo<br />
dokumentacia an/da dabegvrasTan dakavSirebuli informacia am gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis Sesaxeb);<br />
e) damoukideblad gansazRvron gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis <strong>sagadasaxado</strong> valdebulebis moculoba <strong>sagadasaxado</strong> organoSi<br />
arsebuli informaciis (maT Soris, gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis danaxarjebis Sesaxeb) an Sedarebis meTodiT sxva amgvari gadasaxadis<br />
gadamxdelebis Sesaxeb informaciis analizis safuZvelze, Tu gadasaxadis<br />
gadamxdeli/<strong>sagadasaxado</strong> agenti ar waradgens <strong>sagadasaxado</strong> kontrolis<br />
gansaxorcieleblad saWiro saaRricxvo dokumentacias an dadgenili wesis<br />
darRveviT awarmoebs buRalterias, agreTve am <strong>kodeqsi</strong>T gaTvaliswinebul<br />
sxva SemTxvevebSi;<br />
v) gadasaxadis im gadamxdelis/<strong>sagadasaxado</strong> agentis an/da sxva<br />
valdebuli piris mimarT, romlebmac daarRvies <strong>sagadasaxado</strong> kanonmdebloba,<br />
gamoiyenon sanqciebi;<br />
31
z) <strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebiT gadasaxadis gadamxdelisagan/<strong>sagadasaxado</strong> agentisagan amoiRon<br />
dadgenil vadaSi gadauxdeli gadasaxadi an/da sanqciebis saxiT dakisrebuli<br />
Tanxa;<br />
T) <strong>sagadasaxado</strong> kanonmdeblobis darRvevis faqtebze<br />
samarTaldamrRvevTa mimarT Seadginon administraciul samarTaldarRvevaTa<br />
oqmebi da miiRon dadgenilebebi administraciuli saxdelebis dakisrebis<br />
Sesaxeb;<br />
i) dasabegri obieqtis srulad gansazRvris mizniT ganaxorcielon<br />
gadasaxadis gadamxdelisagan saqonlis/momsaxurebis sakontrolo Sesyidva;<br />
k) gadasaxadebis administrirebis ganxorcielebis mizniT moiwvion<br />
specialistebi an eqspertebi;<br />
l) samsaxurebrivi miznebisaTvis usasyudlod miiRon monacemebi,<br />
cnobebi, dokumentebi da sxva saWiro informacia saxelmwifo da adgilobrivi<br />
TviTmmarTvelobisa da mmarTvelobis organoebidan. saxelmwifo organoebs<br />
Soris informaciis gacvlis wesi saWiroebis SemTxvevaSi ganisazRvreba<br />
mTavrobis dadgenilebiT;<br />
m) moiTxovos da miiRos saaRricxvo dokumentaciis asli (saWiroebis<br />
SemTxvevaSi gadasaxadis gadamxdelis mier damowmebuli asli);<br />
n) daayenon mricxvelebi an/da aiRon maTi maCveneblebi, agreTve am<br />
<strong>kodeqsi</strong>T dadgenili wesiT daluqon dokumentebi an sxva masalebi.<br />
2. <strong>sagadasaxado</strong> organoebs aqvT am <strong>kodeqsi</strong>Ta da sxva sakanonmdeblo<br />
aqtebiT gansazRvruli uflebebic.<br />
muxli 52. <strong>sagadasaxado</strong> organoebis valdebulebebi<br />
1. <strong>sagadasaxado</strong> organoebi TavianTi kompetenciis farglebSi<br />
valdebulni arian:<br />
a) daicvan <strong>sagadasaxado</strong> kanonmdebloba, imoqmedon am <strong>kodeqsi</strong>sa da<br />
<strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebis moTxovnaTa Sesabamisad da<br />
monawileoba miiRon saxelmwifo <strong>sagadasaxado</strong> politikis gatarebaSi;<br />
b) daicvan gadasaxadis gadamxdelTa uflebebi da saxelmwifos<br />
interesebi;<br />
g) gaakontrolon gadasaxadebis gamoangariSebis siswore, sisrule da<br />
drouli gadaxada, Caataron <strong>sagadasaxado</strong> Semowmebebi am <strong>kodeqsi</strong>T dadgenili<br />
wesiT da am SemowmebaTa Catarebisas gaacnon gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs maTi uflebebi da<br />
valdebulebebi;<br />
d) uzrunvelyon gadasaxadis gadamxdelTa drouli aRricxva;<br />
e) awarmoon daricxuli da biujetebSi gadaxdili gadasaxadebis<br />
aRricxva da Seadginon angariSgeba gadaxdili gadasaxadebis Sesaxeb;<br />
v) daubrunon gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents daricxul<br />
TanxasTan SedarebiT zedmetad gadaxdili Tanxebi am <strong>kodeqsi</strong>s Sesabamisad;<br />
z) daicvan gadasaxadis gadamxdelTa/<strong>sagadasaxado</strong> agentTa Sesaxeb<br />
informaciis saidumloeba da informaciis Senaxvis wesebi am <strong>kodeqsi</strong>s<br />
Sesabamisad;<br />
T) SeimuSavon deklaraciebis da gadasaxadis gamoangariSebasa da<br />
gadaxdasTan dakavSirebuli sxva dokumentebis formebi da uzrunvelyon<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis informireba;<br />
i) awarmoon <strong>sagadasaxado</strong> kanonmdeblobis darRvevis faqtebis Seswavla,<br />
analizi da Sefaseba da dasaxon Sesabamisi RonisZiebebi <strong>sagadasaxado</strong><br />
samarTaldarRvevaTa gamomwvevi mizezebisa da pirobebis aRmosafxvrelad;<br />
32
k) gamoavlinon fizikuri da iuridiuli pirebi, romlebic Tavs arideben<br />
gadasaxadis gadaxdas da aRkveTon <strong>sagadasaxado</strong> samarTaldarRvevebi,<br />
awarmoon <strong>sagadasaxado</strong> samarTaldarRvevaTa saqmeebi da gamoiyenon<br />
pasuxismgeblobis zomebi am <strong>kodeqsi</strong>T dadgenili wesiT;<br />
l) ganaxorcielon mosaxleobasTan fuladi angariSworebisaTvis<br />
dasaSvebi sakontrolo-salaro aparatebis modelebis saxelmwifo reestri da<br />
registracia, ganaxorcielon kontroli sakontrolo-salaro aparatebis<br />
gamoyenebis wesebis dacvasa da gadasaxadis gadamxdelebis mier amonagebi<br />
Tanxebis srul aRricxvaze;<br />
m) miiRon <strong>sagadasaxado</strong> kanonmdeblobis darRvevis faqtebze<br />
gancxadebebi, Setyobinebebi da sxva informacia da kanoniT dadgenili wesiT<br />
Seamowmon isini;<br />
n) dadgenili wesiT ganixilon gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis werilebi, saCivrebi da SekiTxvebi, saWiroebis SemTxvevaSi miawodon<br />
mas usasyidlod informacia moqmedi gadasaxadebis, maTi gamoangariSebisa da<br />
gadaxdis wesis Sesaxeb, agreTve gadasaxadis gadamxdelis uflebebisa da<br />
valdebulebebis Taobaze;<br />
o) Caataron ganmartebiTi muSaoba <strong>sagadasaxado</strong> kanonmdeblobis<br />
gamoyenebasTan dakavSirebiT, gamoscen meToduri da instruqciuli<br />
miTiTebebi, saxelmZRvaneloebi da broSurebi, masobrivi informaciis<br />
saSualebebSi gamoaqveynon konsultaciebi da ganmartebebi;<br />
p) <strong>sagadasaxado</strong> samarTaldarRvevis gamo ganaxorcielon<br />
administraciuli warmoeba <strong>saqarTvelos</strong> administraciul<br />
samarTaldarRvevaTa <strong>kodeqsi</strong>T dadgenili wesiT;<br />
J) am <strong>kodeqsi</strong>Ta da <strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebiT<br />
gaTvaliswinebuli wesiT, dadgenil vadebSi gadascen (gaugzavnon)<br />
gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an mis warmomadgenels<br />
<strong>sagadasaxado</strong> Semowmebis aqtebi, agreTve <strong>sagadasaxado</strong> organoebis sxva<br />
gadawyvetilebebi da Setyobinebebi;<br />
r) warudginon gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents da sxva<br />
valdebul pirs `<strong>sagadasaxado</strong> moTxovna~, xolo misi Seusruleblobis an<br />
arajerovnad Sesrulebis SemTxvevaSi am <strong>kodeqsi</strong>T dadgenili wesiT miiRon<br />
zomebi maTi Sesrulebis uzrunvelsayofad;<br />
s) dauyovnebliv daadasturon gadasaxadis gadamxdelis mier uSualod<br />
gadacemuli werilebisa da am <strong>kodeqsi</strong>T gaTvaliswinebuli sxva dokumentebis<br />
miReba.<br />
2. <strong>sagadasaxado</strong> organo valdebulia, gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis moTxovnis miRebidan ara ugvianes 10<br />
kalendaruli dRisa gadasces mas amonaweri moTxovnaSi miTiTebul periodSi<br />
misi <strong>sagadasaxado</strong> valdebulebebis cvlilebebisa da Sesrulebis<br />
mdgomareobis Sesaxeb.<br />
3. <strong>sagadasaxado</strong> organoebs ekisrebaT am <strong>kodeqsi</strong>Ta da sxva<br />
sakanonmdeblo aqtebiT gaTvaliswinebuli valdebulebebic.<br />
muxli 53. uflebamosilebis delegireba<br />
<strong>sagadasaxado</strong> organos TanamSromels ekrZaleba <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> departamentis Tavmjdomaris mier kanonmdeblobiT dadgenili<br />
wesiT misTvis dakisrebuli valdebulebis an miniWebuli uflebamosilebis<br />
sxva TanamSromlisaTvis gadacema.<br />
muxli 54. wliuri angariSebi<br />
33
1. yoveli <strong>sagadasaxado</strong> wlis damTavrebis Semdeg sami Tvis vadaSi<br />
<strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamenti aqveynebs<br />
<strong>sagadasaxado</strong> organoebis muSaobis angariSs.<br />
2. angariSSi aRniSnuli unda iyos:<br />
a) gadasaxadebis Tanxebi, romlebic akrefilia <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> organoebis mier <strong>sagadasaxado</strong> kanonmdeblobis Sesabamisad,<br />
gadasaxadebis saxeebisa da regionebis mixedviT;<br />
b) gadasaxadebze davalianebaTa Tanxebi saTanado dayofiT;<br />
g) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis mier<br />
gaweuli xarjebi;<br />
d) statistikuri monacemebi <strong>sagadasaxado</strong> Senatanebis elementebis<br />
mixedviT;<br />
e) <strong>sagadasaxado</strong> sistemis funqcionirebis dadebiTi da uaryofiTi<br />
mxareebi;<br />
v) is pirebi, romlebsac daericxaT gadasaxadi da romlebmac<br />
daricxuli gadasaxadi ar gadaixades srulad, Tu gadauxdeli Tanxa<br />
aRemateba 100 000 lars;<br />
z) informacia gasuli wlis ganmavlobaSi brZanebebis gacemis Sesaxeb<br />
sasamarTloSi wardgenili Suamdgomlobebis, sasamarTlos mier gacemuli<br />
brZanebebis raodenobisa da mosamarTlis brZanebebis safuZvelze<br />
ganxorcielebuli Semowmebebis Sedegebis Sesaxeb.<br />
muxli 55. <strong>sagadasaxado</strong> organoebisa da maTi Tanamdebobis pirTa<br />
pasuxismgebloba<br />
1. <strong>sagadasaxado</strong> organoebis an am organoebis Tanamdebobis pirebis<br />
ukanono qmedebiT miyenebuli zarali anazRaurdeba saxelmwifo biujetidan,<br />
<strong>saqarTvelos</strong> kanonmdeblobiT gaTvaliswinebuli wesiT.<br />
2. <strong>sagadasaxado</strong> organos Tanamdebobis piris mier samsaxurebrivi<br />
movaleobis Seusrulebloba an arajerovnad Sesruleba iwvevs<br />
pasuxismgeblobas <strong>saqarTvelos</strong> kanonmdeblobiT dadgenili wesiT.<br />
muxli 56. interesTa konfliqti<br />
1. <strong>sagadasaxado</strong> organos TanamSromels ekrZaleba profesiul<br />
valdebulebaTa Sesruleba im gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis<br />
da sxva valdebuli piris mimarT:<br />
a) romlis naTesavic aris igi;<br />
b) romlis mimarTac mas an mis naTesavs aqvs pirdapiri an arapirdapiri<br />
finansuri interesi.<br />
2. <strong>sagadasaxado</strong> organos TanamSromels ekrZaleba:<br />
a) SeTavsebiT muSaoba anazRaurebad samuSaoze, garda samecniero,<br />
pedagogiuri an SemoqmedebiTi saqmianobisa;<br />
b) Tanamdebobis dakaveba sxva saxelmwifo dawesebulebaSi,<br />
anazRaurebadi samuSaos Sesruleba an Tanamdebobis dakaveba ucxo qveynis<br />
saxelmwifo organoSi an dawesebulebaSi.<br />
kari IV<br />
<strong>sagadasaxado</strong> valdebuleba<br />
34
Tavi VIII<br />
<strong>sagadasaxado</strong> valdebuleba da misi Sesrulebis wesi<br />
muxli 57. <strong>sagadasaxado</strong> valdebuleba<br />
1. <strong>sagadasaxado</strong> valdebulebad iTvleba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris valdebuleba,<br />
gadaixados <strong>kodeqsi</strong>T dawesebuli an/da SemoRebuli gadasaxadi.<br />
2. <strong>sagadasaxado</strong> valdebulebis warmoSobis, Secvlisa da Sewyvetis<br />
safuZveli, agreTve misi Sesrulebis wesi da pirobebi regulirdeba mxolod<br />
am <strong>kodeqsi</strong>T an\da <strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebiT.<br />
3. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents da sxva valdebul pirs<br />
<strong>sagadasaxado</strong> valdebuleba ekisreba <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil<br />
im garemoebaTa warmoqmnis momentidan, romlebic iTvaliswinebs gadasaxadis<br />
gadaxdas.<br />
muxli 58. gadasaxadiT dasabegri marTlsawinaaRmdego Semosavali<br />
an operacia<br />
1. Semosavali gadasaxadiT ibegreba im SemTxvevaSic, rodesac misi<br />
kanoniereba sadavoa.<br />
2. <strong>sagadasaxado</strong> samarTaldarRveviT miRebuli Semosavali an<br />
ganxorcielebuli sxva operacia eqvemdebareba dabegvras <strong>sagadasaxado</strong><br />
kanonmdeblobiT dadgenili wesiT.<br />
3. Tu <strong>saqarTvelos</strong> kanonmdeblobiT gaTvaliswinebul SemTxvevebSi<br />
sasamarTlos gadawyvetilebiT Semosavali srulad eqvemdebareba biujetSi<br />
amoRebas, igi ar ibegreba.<br />
muxli 59. <strong>sagadasaxado</strong> valdebulebis Sesruleba<br />
1. <strong>sagadasaxado</strong> valdebulebis Sesrulebad iTvleba gadasaxadis Tanxis<br />
gadaxda dadgenil vadaSi.<br />
2. gadasaxadis an/da sanqciis Tanxis sabanko sistemis saSualebiT<br />
gadaxdisas, gadasaxadi an/da sanqcia biujetSi gadaxdilad iTvleba<br />
Sesabamisi biujetis angariSze Tanxis Caricxvis SemTxvevaSi.<br />
3. <strong>sagadasaxado</strong> valdebulebis Sesruleba aris gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris erT-erTi<br />
ZiriTadi valdebuleba. <strong>sagadasaxado</strong> valdebuleba sruldeba gadasaxadis<br />
gadamxdelisaTvis/<strong>sagadasaxado</strong> agentisTvis dakisrebuli ara<strong>sagadasaxado</strong><br />
xasiaTis valdebulebebisagan damoukideblad.<br />
4. <strong>sagadasaxado</strong> valdebulebas asrulebs uSualod gadasaxadis<br />
gadamxdeli, Tu <strong>sagadasaxado</strong> kanonmdeblobiT sxva ram ar aris<br />
gaTvaliswinebuli. <strong>sagadasaxado</strong> kanonmdeblobiT gansazRvrul SemTxvevaSi<br />
<strong>sagadasaxado</strong> valdebulebis Sesruleba SeiZleba daekisros <strong>sagadasaxado</strong><br />
agents an sxva valdebul pirs.<br />
5. akrZalulia gadasaxadis gadamxdelis an sxva valdebuli piris mier<br />
<strong>sagadasaxado</strong> valdebulebis Sesrulebaze calmxrivad uaris Tqma an misi<br />
Sesrulebis wesis calmxrivad Secvla, Tu es gaTvaliswinebuli ar aris<br />
<strong>sagadasaxado</strong> kanonmdeblobiT.<br />
6. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri<br />
<strong>sagadasaxado</strong> valdebulebis Sesrulebaze pasuxs agebs mTeli Tavisi<br />
kuTvnili qonebiT, Tu am <strong>kodeqsi</strong>T sxva ram ar aris gaTvaliswinebuli.<br />
7. Tu gadasaxadis gadamxdeli fizikuri piri gadasaxads ixdis<br />
<strong>sagadasaxado</strong> organos salaroSi, <strong>sagadasaxado</strong> organo valdebulia erTi<br />
35
samuSao dRis vadaSi Caricxos aRniSnuli Tanxa Sesabamisi biujetis<br />
angariSze. <strong>sagadasaxado</strong> organos mier aRniSnul vadaSi valdebulebis<br />
Seusruleblobis SemTxvevaSi, gadasaxadis gadamxdels sauravi ar daericxeba.<br />
8. am muxlis me-4 nawilis moTxovnis gaTvaliswinebiT, gadasaxadebis<br />
dadgenil vadaSi gadaxdis uzrunvelsayofad deklaraciebisa da sxva saWiro<br />
dokumentebis wardgenisas, `navTobisa da gazis Sesaxeb~ <strong>saqarTvelos</strong> kanonis<br />
Sesabamisad produqciis wilobrivi ganawilebis xelSekrulebis monawile<br />
mxareTa SuamdgomlobiTa da <strong>saqarTvelos</strong> finansTa saministros<br />
gadawyvetilebiT <strong>sagadasaxado</strong> valdebulebebis Sesruleba SeiZleba<br />
daekisros im mxares, romelic iRebs saxelmwifos kuTvnili navTobisa da<br />
gazis mogebul wils.<br />
9. ucxouri valutiT ganxorcielebuli operacia, romelic eqvemdebareba<br />
dabegvras, gadaiangariSeba larebze:<br />
a) operaciis dRisaTvis <strong>saqarTvelos</strong> erovnuli bankis oficialuri<br />
kursis mixedviT, Tu aseTi arsebobs;<br />
b) Tu operaciis dRisaTvis valutis gacvlis oficialuri kursi ar<br />
arsebobs, maSin _ im kursiT, romelic ganisazRvreba laris mimarT ucxouri<br />
valutis gamoqveynebuli kursis mixedviT, maT Soris sxva qveynebSi<br />
gamoqveynebuli kursis mixedviT im valutis mimarT, romelzedac arsebobs<br />
laris gacvlis oficialuri kursi.<br />
10. <strong>saqarTvelos</strong> teritoriaze saqonlis Semotanisas aqcizisa da dRg-is<br />
Tanxis gansazRvrisas ucxouri valuta gadaiangariSeba <strong>saqarTvelos</strong><br />
erovnul valutaze, satvirTo-sabaJo deklaraciis registraciis dRisaTvis<br />
arsebuli <strong>saqarTvelos</strong> erovnuli bankis kursiT.<br />
muxli 60. <strong>sagadasaxado</strong> valdebulebis Sesruleba<br />
sawarmos/organizaciis likvidaciisas<br />
1. sawarmos/organizaciis likvidaciisas <strong>sagadasaxado</strong> valdebulebas,<br />
agreTve gadasaxdeli sauravis da jarimebis gadaxdaa asrulebs am<br />
sawarmos/organizaciis salikvidacio komisia misi (sawarmos/organizaciis)<br />
fuladi saxsrebiT, agreTve am sawarmos/organizaciis qonebis realizaciiT<br />
miRebuli saxsrebiT, Tu am muxliT sxva ram ar aris gaTvaliswinebuli.<br />
filialis an sxva qvedanayofis likvidaciisas <strong>sagadasaxado</strong> valdebulebas<br />
asrulebs uSualod is sawarmo/organizacia, romlis SemadgenlobaSic<br />
Sedioda igi, xolo TviT am sawarmos/organizaciis likvidaciisas _ am<br />
sawarmos/organizaciis salikvidacio komisia.<br />
2. am <strong>kodeqsi</strong>s 25-e muxlis pirveli nawilis ,,g~ qvepunqtiT<br />
gaTvaliswinebuli sawarmos <strong>sagadasaxado</strong> valdebulebas (maT Soris,<br />
sanqciebi) solidarulad asruleben am sawarmos monawileebi.<br />
3. sawarmos/organizaciis likvidaciisas <strong>sagadasaxado</strong> valdebuleba (maT<br />
Soris, sanqciebi) sruldeba likvidaciis dawyebidan ara ugvianes erTi Tvis<br />
ganmavlobaSi. obieqtur garemoebaTa arsebobisas <strong>sagadasaxado</strong> organos<br />
ufross/misi moadgiles ufleba aqvs gaagrZelos <strong>sagadasaxado</strong> valdebulebis<br />
(maT Soris, sanqciebis) Sesrulebis aRniSnuli vada, magram ara umetes ori<br />
Tvisa, rac ar aCerebs sauravis daricxvas.<br />
4. sawarmos/organizaciis likvidaciisas zedmetad gadaxdili<br />
gadasaxadis Tanxas <strong>sagadasaxado</strong> organoebi CaTvlian sxva gadasaxadebis (maT<br />
Soris, sanqciebis) gadaxdis angariSSi davalianebis saerTo Tanxis<br />
proporciulad an ubruneben sawarmos/organizaciis salikvidacio komisias<br />
(monawileebs) am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
36
muxli 61. <strong>sagadasaxado</strong> valdebulebis Sesruleba<br />
sawarmos/organizaciis reorganizaciisas<br />
1. reorganizebuli sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebas<br />
asrulebs misi uflebamonacvle (uflebamonacvleebi), am muxliT dadgenili<br />
wesiT.<br />
2. reorganizebuli sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebis<br />
Sesruleba ekisreba mis uflebamonacvles (uflebamonacvleebs), miuxedavad<br />
imisa, reorganizaciis dasrulebamde iyo Tu ara cnobili<br />
uflebamonacvlisaTvis (uflebamonacvleebisaTvis) reorganizebuli<br />
sawarmos/organizaciis mier <strong>sagadasaxado</strong> valdebulebaTa Seusruleblobis<br />
an arajerovnad Sesrulebis faqtebi an/da garemoebebi. uflebamonacvle<br />
(uflebamonacvleebi) valdebulia reorganizaciis dasrulebamde gadaixados<br />
reorganizebuli sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebaze<br />
daricxuli sauravi da am <strong>sagadasaxado</strong> samarTaldarRvevisaTvis dakisrebuli<br />
jarimebi. aRniSnuli debulebebi vrceldeba im reorganizebuli<br />
sawarmos/organizaciis uflebamonacvlezedac (uflebamonacvleebzedac),<br />
romelic TviTon iyo aRiarebuli sxva sawarmos/organizaciis<br />
uflebamonacvled (uflebamonacvleebad) da ar Seasrula an arajerovnad<br />
Seasrula aseTi samarTalmemkvidreobiT warmoSobili valdebulebebi<br />
gadasaxadebis, sauravisa da jarimis Tanxebis gadaxdasTan dakavSirebiT.<br />
3. sawarmos/organizaciis reorganizaciisas am sawarmos/organizaciis<br />
uflebamonacvlis (uflebamonacvleebis) mier <strong>sagadasaxado</strong> valdebulebis<br />
Sesrulebisas vadebi ar icvleba.<br />
4. ramdenime sawarmos/organizaciis Serwymisas TiToeulis <strong>sagadasaxado</strong><br />
valdebulebaTa Sesrulebis uflebamonacvled iTvleba Serwymis Sedegad<br />
Seqmnili sawarmo/organizacia.<br />
5. erTi sawarmos/organizaciis meore sawarmosTan/organizaciasTan<br />
mierTebisas mierTebuli sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebaTa<br />
Sesrulebis uflebamonacvled iTvleba sawarmo/organizacia, romelsac<br />
miuerTda es sawarmo/organizacia.<br />
6. sawarmos/organizaciis ramdenime sawarmod/organizaciad gayofisas<br />
Tavdapirveli sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebis Sesrulebis<br />
uflebamonacvleebad iTvlebian aseTi gayofis Sedegad warmoqmnili<br />
sawarmoebi/organizaciebi.<br />
7. ramdenime uflebamonacvlis arsebobisas reorganizebuli<br />
sawarmos/organizaciis <strong>sagadasaxado</strong> valdebulebis SesrulebaSi TiToeuli<br />
maTganis wili ganisazRvreba gamyofi balansiT an sxva gadamcemi aqtiT.<br />
axlad warmoqmnil sawarmoebs/organizaciebs ekisrebaT solidaruli<br />
pasuxismgebloba reorganizebuli sawarmos/organizaciis <strong>sagadasaxado</strong><br />
valdebulebis an misi Sesabamisi nawilis SesrulebisaTvis.<br />
8. sawarmos/organizaciis organizaciul-samarTlebrivi formis<br />
Secvlisas reorganizebuli sawarmos/organizaciis <strong>sagadasaxado</strong><br />
valdebulebis Sesrulebis uflebamonacvled iTvleba aseTi reorganizaciis<br />
Sedegad Seqmnili sawarmo/organizacia.<br />
9. sawarmos/organizaciis Semadgenlobidan erTi an ramdenime<br />
sawarmos/organizaciis gamoyofisas reorganizebuli sawarmos/organizaciis<br />
mimarT gamoyofil sawarmoebs/organizaciebs ar uCndebaT <strong>sagadasaxado</strong><br />
valdebulebis Sesrulebis uflebamonacvleoba, Tu aseTi reorganizacia<br />
miznad ar isaxavs reorganizebuli sawarmos/organizaciis mier <strong>sagadasaxado</strong><br />
valdebulebisagan Tavis aridebas. Tu <strong>sagadasaxado</strong> organos sakmarisi<br />
safuZveli aqvs miiCnios, rom aRniSnuli reorganizacia miznad isaxavs<br />
37
eorganizebuli sawarmos/organizaciis mier <strong>sagadasaxado</strong> valdebulebisagan<br />
Tavis aridebas, mas SeuZlia warudginos am sawarmos/organizacias da<br />
gamoyofil sawarmos/organizacias reorganizebuli sawarmos gadasaxdeli<br />
gadasaxadis Tanxisa da Sesabamisi sauravis gadaxdis moTxovna.<br />
10. sawarmos/organizaciis reorganizaciamde zedmetad gadaxdili<br />
gadasaxadis Tanxa <strong>sagadasaxado</strong> organos mier eqvemdebareba CaTvlas am<br />
sawarmos/organizaciis uflebamonacvlis (uflebamonacvleebis) mier<br />
reorganizebuli sawarmos/organizaciis gadasaxdeli sxva gadasaxadebis (maT<br />
Soris, sanqciebis) valdebulebaTa angariSSi saerTo Tanxis proporciulad<br />
an ubrundeba uflebamonacvles (uflebamonacvleebs) am <strong>kodeqsi</strong>T dadgenili<br />
wesiT, TiToeuli maTganis wilis Sesabamisad.<br />
muxli 62. gardacvlili, ugzo-ukvlod dakarguli an qmeduunaro<br />
fizikuri piris <strong>sagadasaxado</strong> valdebulebis Sesruleba<br />
1. gardacvlili fizikuri piris <strong>sagadasaxado</strong> valdebulebas asrulebs<br />
misi memkvidre (memkvidreebi) memkvidreobiT miRebuli qonebis Rirebulebis<br />
farglebSi da samkvidro qonebaSi misi (maTi) wilis<br />
proporciuladmemkvidreobis miRebis dRidan.<br />
2. <strong>sagadasaxado</strong> organo valdebulia gardacvlili fizikuri piris<br />
memkvidres (memkvidreebs) gaugzavnos Setyobineba gardacvlili fizikuri<br />
piris <strong>sagadasaxado</strong> davalianebisa da memkvidreobis miRebis SemTxvevaSi misi<br />
(maTi) valdebulebis Sesaxeb gardacvlili fizikuri piris magivrad<br />
dadgenili wesiT Seasrulos <strong>sagadasaxado</strong> valdebuleba.<br />
3. memkvidris (memkvidreebis) ararsebobis an memkvidris (memkvidrebis)<br />
mier memkvidreobis miRebaze uaris Tqmis SemTxvevaSi, an Tu gardacvlili<br />
fizikuri piris <strong>sagadasaxado</strong> valdebulebis moculoba aRemateba<br />
memkvidreobiT miRebuli qonebis Rirebulebas, <strong>sagadasaxado</strong> valdebulebis<br />
darCenili davalianebis Tanxa iTvleba uimedo valad da Camoiwereba am<br />
<strong>kodeqsi</strong>T dadgenili wesiT.<br />
4. sasamarTlos mier ugzo-ukvlod dakargulad aRiarebuli fizikuri<br />
piris <strong>sagadasaxado</strong> valdebulebas asrulebs piri, romelic meurveobisa da<br />
mzrunvelobis organos mier uflebamosilia marTos ugzo-ukvlod dakarguli<br />
piris qoneba, misi ugzo-ukvlod dakargulad aRiarebidan sami Tvis<br />
ganmavlobaSi. piri, romelic meurveobisa da mzrunvelobis organos mier<br />
uflebamosilia marTos ugzo-ukvlod dakarguli fizikuri piris qoneba,<br />
valdebulia dadgenil vadaSi gadaixados ugzo-ukvlod dakarguli<br />
gadasaxadis gadamxdelis mier gadauxdeli gadasaxadebis, agreTve misi ugzoukvlod<br />
dakargulad aRiarebis dRisaTvis kuTvnili sauravisa da jarimebis<br />
Tanxa ugzo-ukvlod dakarguli fizikuri piris qonebis (fuladi saxsrebis)<br />
xarjze. <strong>sagadasaxado</strong> organo valdebulia pirs, romelic meurveobisa da<br />
mzrunvelobis organos mier uflebamosilia marTos ugzo-ukvlod dakarguli<br />
fizikuri piris qoneba, gaugzavnos Setyobineba ugzo-ukvlod dakarguli<br />
fizikuri piris <strong>sagadasaxado</strong> davalianebisa da misi valdebulebis Sesaxeb,<br />
raTa man dadgenili wesiT Seasrulos ugzo-ukvlod dakarguli fizikuri<br />
piris <strong>sagadasaxado</strong> valdebuleba.<br />
5. sasamarTlos mier qmeduunarod aRiarebuli fizikuri piris<br />
<strong>sagadasaxado</strong> valdebulebas asrulebs meurve qmeduunaro piris qonebis<br />
(fuladi saxsrebis) xarjze. sasamarTlos mier qmeduunarod aRiarebuli<br />
fizikuri piris meurve valdebulia gadaixados gadasaxadis gadamxdelis<br />
mier gadauxdeli gadasaxadis mTeli Tanxa, agreTve piris qmeduunarod<br />
aRiarebis dRisaTvis ricxuli kuTvnili sauravis Tanxa.<br />
38
6. sasamarTlos mier ugzo-ukvlod dakargulad an qmeduunarod<br />
aRiarebuli fizikuri piris <strong>sagadasaxado</strong> valdebuleba, daricxuli sauravi<br />
da jarimebi iTvleba uimedo valad da Camoiwereba im SemTxvevaSi, Tu misi<br />
qoneba arasakmarisia <strong>sagadasaxado</strong> valdebulebis Sesasruleblad da<br />
sauravisa da jarimebis gadasaxdelad.<br />
7. piris ugzo-ukvlod dakargulad an qmeduunarod aRiarebis gauqmebis<br />
Sesaxeb gadawyvetilebis miRebis dRidan ganaxldeba adre Camowerili<br />
<strong>sagadasaxado</strong> valdebulebis moqmedeba, sauravis daricxva (maT Soris, adre<br />
daricxuli) da jarimebis dakisreba.<br />
muxli 63. <strong>sagadasaxado</strong> valdebulebis Sesrulebis wesi<br />
1. gadasaxadis gadamxdeli dabegvris obieqtis, gadasaxadis ganakveTisa<br />
da <strong>sagadasaxado</strong> SeRavaTebis gaTvaliswinebiT damoukideblad<br />
gamoiangariSebs saangariSo periodisaTvis gadasaxdel gadasaxadis Tanxas,<br />
Tu <strong>sagadasaxado</strong> kanonmdeblobiT sxva ram ar aris gaTvaliswinebuli.<br />
2. am <strong>kodeqsi</strong>T an <strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebiT dadgenil<br />
SemTxvevebSi gadasaxdeli gadasaxadis Tanxis gamoangariSebis valdebuleba<br />
SeiZleba daekisros <strong>sagadasaxado</strong> organos an <strong>sagadasaxado</strong> agents an sxva<br />
valdebul pirs.<br />
3. gadasaxadi gamoiangariSeba Sesabamisi gadasaxadisaTvis am <strong>kodeqsi</strong>T<br />
an <strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebiT dadgenili wesiT.<br />
4. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti, sxva valdebuli piri<br />
valdebulia dadgenil vadaSi gadaixados (gadaricxos) gadasaxadis<br />
gadasaxdeli Tanxa.<br />
5. am <strong>kodeqsi</strong>T gaTvaliswinebul SemTxvevebSi dasaSvebia <strong>sagadasaxado</strong><br />
valdebulebis Sesrulebis wesis an/da vadis Secvla.<br />
muxli 64. <strong>sagadasaxado</strong> periodi<br />
1. <strong>sagadasaxado</strong> periodi warmoadgens drois periods, romliTac<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris<br />
<strong>sagadasaxado</strong> valdebuleba (gadasaxadis kuTvnili Tanxis gadaxda)<br />
ganisazRvreba konkretul gadasaxadTan mimarTebaSi.<br />
2. <strong>sagadasaxado</strong> periodi SeiZleba daiyos ramdenime saangariSo<br />
periodad, romelTa Sedegebzedac gadasaxadis gadamxdels/<strong>sagadasaxado</strong><br />
agents, sxva valdebul pirs ekisreba gadasaxadis mimdinare gadasaxdelebis<br />
gadaxdis valdebuleba.<br />
3. Tu sawarmo/organizacia dafuZnda kalendaruli wlis dawyebis<br />
Semdeg, magram am wlis 1 dekembramde, misTvis pirvel <strong>sagadasaxado</strong> periods<br />
warmoadgens drois monakveTi, misi dafuZnebis dRidan am wlis bolomde.<br />
amasTan, sawarmos/organizaciis dafuZnebis dRed (garda filialebisa da sxva<br />
qvedanayofebisa an am <strong>kodeqsi</strong>s 25-e muxlis pirveli nawilis ,,g~ qvepunqtiT<br />
gaTvaliswinebuli sawarmoebisa) iTvleba dadgenili wesiT am<br />
sawarmos/organizaciis registraciis dRe, xolo sawarmos/organizaciis<br />
filialis, sxva gancalkevebuli qvedanayofis an am <strong>kodeqsi</strong>s 25-e muxlis<br />
pirveli nawilis ,,g~ qvepunqtiT gaTvaliswinebuli sawarmos dafuZnebis dRed<br />
_ Sesabamisad, aseTi filialisaTvis misi saxelmwifo registraciis dRe an<br />
erToblivi saqmianobis xelSekrulebis dadebis dRe.<br />
4. Tu sawarmo dafuZnda 1 dekembridan 31 dekembramde (misi CaTvliT),<br />
misTvis pirvel <strong>sagadasaxado</strong> periods warmoadgens dafuZnebis dRidan<br />
dafuZnebis momdevno wlis bolomde drois monakveTi, Tu am muxliT sxva ram<br />
ar aris gaTvaliswinebuli.<br />
39
5. Tu sawarmos/organizaciis likvidacia (reorganizacia) ganxorcielda<br />
kalendaruli wlis damTavrebamde, misTvis ukanasknel <strong>sagadasaxado</strong> periods<br />
warmoadgens am wlis dasawyisidan misi likvidaciis (reorganizaciis)<br />
dasrulebamde drois monakveTi. Tu sawarmo/organizacia dafuZnda misi<br />
likvidaciis (reorganizaciis) wlis wina wlis 30 noembris Semdeg, misTvis<br />
pirvel da ukanasknel <strong>sagadasaxado</strong> periods warmoadgens dafuZnebis dRidan<br />
likvidaciis (reorganizaciis) dasrulebis dRemde drois monakveTi. am<br />
nawiliT gaTvaliswinebuli wesebi ar gamoiyeneba im sawarmoebis<br />
(organizaciebis) mimarT, romlebsac gamoeyo an SeuerTda erTi an ramdenime<br />
sawarmo/organizacia.<br />
6. Tu <strong>sagadasaxado</strong> periodis ganmavlobaSi <strong>saqarTvelos</strong><br />
sawarmo/organizacia iZens ucxouri sawarmos statuss an,piriqiT, ucxouri<br />
sawarmo _ <strong>saqarTvelos</strong> sawarmos statuss, <strong>sagadasaxado</strong> periodi iyofa or<br />
nawilad, romlidanac pirvelSi sawarmo/organizacia warmoadgens gadasaxadis<br />
gadamxdels Tavdapirveli statusis Sesabamisad, xolo meoreSi _ SeZenili<br />
statusis Sesabamisad. amasTan, statusis cvlilebis dRe ar CaiTvleba arc<br />
pirvel da arc meore <strong>sagadasaxado</strong> periodSi.<br />
7. am muxlis me-3 _ me-5 nawilebiT gaTvaliswinebuli wesebi ar<br />
gamoiyeneba im gadasaxadebTan mimarTebaSi, romelTa <strong>sagadasaxado</strong> periodi<br />
dadgenilia kalendaruli Tvis an kvartalis saxiT.<br />
8. Tu gadasaxadiT dasabegri qoneba SeZenili, realizebuli<br />
(gasxvisebuli an ganadgurebuli) an SeZenili da realizebuli (gasxvisebuli<br />
an ganadgurebuli) iqna kalendaruli wlis dawyebis Semdeg, <strong>sagadasaxado</strong><br />
periodi aRniSnul kalendarul wels am qonebis gadasaxadze ganisazRvreba<br />
gadasaxadis gadamxdelis sakuTrebaSi qonebis faqtobrivad yofnis drois<br />
periodiT.<br />
muxli 65. <strong>sagadasaxado</strong> SeRavaTebi<br />
1. am <strong>kodeqsi</strong>T gaTvaliswinebuli saerTo-saxelmwifoebrivi an<br />
adgilobrivi gadasaxadebisagan gaTavisufleba SeiZleba mxolod am kodeqsSi<br />
cvlilebebisa da damatebebis SetaniT, xolo adgilobrivi gadasaxadebis<br />
gadaxdisaTvis <strong>sagadasaxado</strong> SeRavaTebis dadgena – Sesabamis normatiul<br />
aqtebSi cvlilebebis SetaniT.<br />
2. akrZalulia sxva samarTlebrivi aqtebiT gadasaxadebisagan<br />
ganTavisufleba an <strong>sagadasaxado</strong> SeRavaTebis daweseba, garda am muxlis<br />
pirveli nawiliT gaTvaliswinebuli SemTxvevisa.<br />
3. gadasaxadisagan gaTavisuflebad iTvleba sxva gadasaxadis<br />
gadamxdelebTan SedarebiT calkeuli kategoriis gadasaxadis<br />
gadamxdelebisaTvis miniWebuli upiratesoba, kerZod, SesaZlebloba ar<br />
gadaixadon gadasaxadi.<br />
4. <strong>sagadasaxado</strong> SeRavaTad iTvleba sxva gadasaxadis gadamxdelebTan<br />
SedarebiT calkeuli kategoriis gadasaxadis gadamxdelebisaTvis miniWebuli<br />
upiratesoba, kerZod, SesaZlebloba gadaixadon isini naklebi odenobiT.<br />
5. akrZalulia individualuri xasiaTis <strong>sagadasaxado</strong> SeRavaTis an/da<br />
gadasaxadisagan ganTavisuflebis daweseba.<br />
6. gadasaxadis gadamxdels ufleba aqvs gamoiyenos <strong>sagadasaxado</strong><br />
SeRavaTebi Sesabamisi samarTlebrivi safuZvlebis warmoSobis momentidan<br />
misi moqmedebis mTeli periodis ganmavlobaSi.<br />
muxli 66. gadasaxadis gadaxdis vadebi<br />
40
1. gadasaxadis, maT Soris, gadasaxadis mimdinare gadasaxdelebis,<br />
gadaxdis vadebi dgindeba TiToeul gadasaxadTan mimarTebaSi. amasTan,<br />
gadasaxadis mimdinare gadasaxdelebSi igulisxmeba Sualeduri Senatanebi,<br />
romelTa gadaxdac warmoebs <strong>sagadasaxado</strong> periodis damTavrebamde.<br />
2. gadasaxadis gadaxdis vadebi SeiZleba ganisazRvros kalendaruli<br />
TariRiT, drois monakveTiT, garemoebaze miTiTebiT, romelic unda dadges, an<br />
moqmedebaze miTiTebiT, romelic unda ganxorcieldes.<br />
3. Tu gadasaxadis gadaxdis vada am <strong>kodeqsi</strong>T ar aris gansazRvruli,<br />
maSin gadasaxadis gadaxda xdeba deklaraciis wardgenisaTvis dadgenil<br />
vadebSi, xolo sxva SemTxvevaSi (maT Soris damatebiT daricxuli da<br />
gadasaxdeli Tanxebisa) - gadasaxdis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva<br />
valdebuli piris mier <strong>sagadasaxado</strong> moTxovnis miRebidan 15 kalendaruli<br />
vadaSi.<br />
muxli 67. gadasaxadebis gadaxdis wesi<br />
1. gadasaxadebis gadaxda warmoebs:<br />
a) <strong>sagadasaxado</strong> periodis ganmavlobaSi gadasaxadis mimdinare<br />
gadasaxdelebis dadgenil vadebSi gadaxdiT, <strong>sagadasaxado</strong> periodis<br />
damTavrebisas gadasaxadis Tanxis saboloo gadaangariSebiTa da<br />
gamoangariSebuli gadasaxadis Tanxis gadaxdiT;<br />
b) gadasaxadis mTliani Tanxis gadaxdiT;<br />
g) am <strong>kodeqsi</strong>Ta an/da <strong>sagadasaxado</strong> kanonmdeblobis aqtebiT dadgenili<br />
sxva wesiT.<br />
2. gadasaxadis gadaxdis wesi dgindeba TiToeul gadasaxadTan<br />
mimarTebaSi. saerTo-saxelmwifoebrivi gadasaxadebis gadaxdis wesi da<br />
pirobebi ganisazRvreba am <strong>kodeqsi</strong>T, xolo adgilobrivi gadasaxadebis<br />
gadaxdis wesi da pirobebi _ adgilobrivi TviTmmarTvelobis<br />
warmomadgenlobiTi organoebis aqtebiT, am <strong>kodeqsi</strong>s Sesabamisad.<br />
3. gadasaxadebis gadaxda warmoebs larebSi naRdi an unaRdo<br />
angariSsworebiT sabanko dawesebulebis meSveobiT, Tu <strong>sagadasaxado</strong> an<br />
sabaJo kanonmdeblobiT sxva ram ar aris dadgenili. sabanko dawesebulebebis<br />
ararsebobis SemTxvevaSi gadasaxadis gadamxdel fizikur pirs ufleba aqvs<br />
gadasaxadi gadaixados <strong>sagadasaxado</strong> organos salaroSi mkacri aRricxvis<br />
<strong>sagadasaxado</strong> qviTris savaldebulo gamoweriT.<br />
4. gadasaxadis gadaxda gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agentis,<br />
sxva valdebuli piris warmomadgenlis mier, miniWebuli uflebamosilebis<br />
Sesabamisad, xdeba mxolod am gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis,<br />
sxva valdebuli piris saxsrebis xarjze (maT Soris, misi sabanko<br />
angariSebidan). aRniSnuli wesi ar vrceldeba mSoblebze, mSvileblebze,<br />
meurveebsa da fizikuri piris kanonier warmomadgenel sxva pirebze.<br />
5. gadasaxadis gadaxdis dRed iTvleba gadasaxadis Tanxis biujetis<br />
angariSze Caricxvis dRe, Tu am <strong>kodeqsi</strong>T sxva ram ar aris dadgenili.<br />
muxli 68. gadasaxadis Tanxebis daricxva<br />
1. am <strong>kodeqsi</strong>s mixedviT gadasaxadis Tanxebis daricxva gulisxmobs<br />
konkretul <strong>sagadasaxado</strong> periodSi gadasaxadis gadamxdelisagan/<strong>sagadasaxado</strong><br />
agentisagan, sxva valdebuli pirisagan kuTvnili gadasaxadis Tanxis<br />
<strong>sagadasaxado</strong> organoSi aRricxvas. daricxva moicavs SesworebiT daricxvasa<br />
da savaraudo daricxvas. amasTan, SesworebiTi daricxvis SemTxvevaSi uqmdeba<br />
savaraudo daricxva.<br />
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2. <strong>sagadasaxado</strong> organos ufleba aqvs ganaxorcielos TiToeuli<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris<br />
kuTvnili <strong>sagadasaxado</strong> valdebulebis daricxva am <strong>kodeqsi</strong>sa da <strong>sagadasaxado</strong><br />
kanonmdeblobis sxva aqtebis mixedviT, erTi an erTze meti qvemoT<br />
CamoTvlili informaciis wyaros safuZvelze:<br />
a) informacia, romelsac Seicavs gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis <strong>sagadasaxado</strong> deklaraciebi;<br />
b) informacia gadaxdili Tanxebis Sesaxeb, am <strong>kodeqsi</strong>s 218-e muxlis me-4<br />
nawilis Sesabamisad;<br />
g) Semowmebis masalebi da sxva saTanado informacia, romelic<br />
cnobilia <strong>sagadasaxado</strong> organosaTvis.<br />
3. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti, sxva valdebuli<br />
piri ar warmoadgens gadasaxadis dasaricxad saWiro informacias,<br />
<strong>sagadasaxado</strong> organo uflebamosilia daaricxos mas gadasaxadi xelT<br />
arsebuli informaciis safuZvelze da warudginos <strong>sagadasaxado</strong> moTxovna.<br />
4. Tu <strong>sagadasaxado</strong> kanonmdebloba ar moiTxovs gadasaxadis gadaxdas<br />
deklaraciis wardgenasTan erTad, agreTve im SemTxvevebSi, rodesac<br />
<strong>sagadasaxado</strong> organo daaskvnis, rom adrindeli daricxva SecdomiTia,<br />
<strong>sagadasaxado</strong> organom gadasaxadi unda daaricxos gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents, sxva valdebul pirs da gaugzavnos mas<br />
<strong>sagadasaxado</strong> moTxovna.<br />
5. Tu gadasaxadis gadaxdevineba dakavSirebulia <strong>sagadasaxado</strong><br />
deklaraciebis SevsebasTan, gadasaxadis gadaxdis valdebulebaTa amsaxveli<br />
deklaraciis Sevseba ganixileba rogorc:<br />
a) am gadasaxadis daricxva;<br />
b) <strong>sagadasaxado</strong> moTxovna da <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil<br />
vadebSi misi Sesrulebis valdebuleba.<br />
muxli 69. gadasaxadis gadaxdis adgili<br />
gadasaxadi gadaxdas eqvemdebareba:<br />
a) <strong>sagadasaxado</strong> moTxovnaSi miTiTebuli daricxvis adgilis mixedviT;<br />
b) <strong>sagadasaxado</strong> kanonmdeblobaSi miTiTebuli adgilis mixedviT, Tu<br />
saWiro ar aris <strong>sagadasaxado</strong> moTxovna;<br />
g)gadasaxadis gadamxdeli fizikuri piris sacxovrebeli adgilis an<br />
sawarmos/organizaciis, mewarme fizikuri piris <strong>sagadasaxado</strong> aRricxvis<br />
adgilis mixedviT, Tu <strong>sagadasaxado</strong> kanonmdeblobaSi adgili miTiTebuli ar<br />
aris;<br />
d) <strong>sagadasaxado</strong> aRricxvis adgilis mixedviT, Tu gadaxdas asrulebs<br />
<strong>sagadasaxado</strong> agenti.<br />
muxli 70. <strong>sagadasaxado</strong> valdebulebis SesrulebasTan<br />
dakavSirebiT bankebis valdebulebani<br />
1. bankebi da sabanko operaciebis calkeul saxeobaTa Semsrulebeli<br />
sxva organizaciebi valdebulni arian, pirvel rigSi, Seasrulon gadasaxadis<br />
gadamxdelis (sxva valdebuli piris) sagadaxdo davalebebi, agreTve<br />
<strong>sagadasaxado</strong> organoebis gadawyvetilebebi (sainkaso davalebebi) gadasaxadis<br />
gadamxdelis sabanko angariSebidan gadasaxadis gadaxdis Taobaze.<br />
2. bankebis mier sagadaxdo davaleba an sainkaso davaleba sruldeba<br />
aRniSnuli davalebis an gadawyvetilebis miRebis ara ugvianes momdevno<br />
saoperacio dRes, Tu am <strong>kodeqsi</strong>T sxva ram ar aris gaTvaliswinebuli.<br />
sainkaso davalebis momsaxureba xdeba gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
42
agentis, sxva valdebuli piris xarjze, imave fasad, rogorc misi sagadaxdo<br />
davalebis Sesruleba.<br />
3. gadasaxadis gadamxdelis/sxva valdebuli piris angariSze fuladi<br />
saxsrebis arsebobisas banks ufleba ara aqvs Seaferxos gadasaxadis<br />
gadamxdelis/sxva valdebuli piris sagadaxdo davaleba an <strong>sagadasaxado</strong><br />
organos sainkaso davaleba Sesabamis biujetSi gadasaxadis Caricxvis<br />
Taobaze. Tu gadasaxadis gadamxdels/sxva valdebul pirs angariSebze ar<br />
gaaCnia fuladi saxsrebi an angariSebze arsebuli fuladi saxsrebi<br />
arasakmarisia sagadaxdo davalebis an/da sainkaso davalebis Sesasruleblad,<br />
maTi aRsruleba warmoebs aRniSnul angariSebze fuladi saxsrebis Caricxvis<br />
mixedviT, ara ugvianes yoveli aseTi Caricxvis momdevno saoperacio dRisa.<br />
4. angariSze fuladi saxsrebis arsebobisas gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris angariSebidan<br />
Tanxebis Camowerisa da maTi biujetSi gadaricxvis Taobaze gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris sagadaxdo<br />
davalebis an <strong>sagadasaxado</strong> organos sainkaso davalebis Tavis droze<br />
Seusruleblobis SemTxvevaSi, banks daericxeba sauravi am <strong>kodeqsi</strong>T<br />
dadgenili wesiT. am SemTxvevaSi gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents<br />
an sxva valdebul pirs sanqcia ar daericxeba.<br />
5. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris momsaxure bankis an calkeul saxeobaTa sabanko operaciebis<br />
ganmaxorcielebeli organizaciebis mier gadasaxadis Tanxebis biujetSi<br />
Caricxvis am muxliT dadgenili wesis darRveva warmoadgens bankisa da<br />
calkeul saxeobaTa sabanko operaciebis ganmaxorcielebeli organizaciebis<br />
an/da maTi Tanamdebobis pirebis <strong>sagadasaxado</strong> samarTaldarRvevisaTvis<br />
pasuxisgebaSi micemis safuZvels, am <strong>kodeqsi</strong>Ta da sxva sakanonmdeblo aqtebiT<br />
dadgenili wesiT.<br />
muxli 71. zedmetad gadaxdili gadasaxadis Tanxis dabruneba<br />
1. Tu gadasaxadebis jamuri gadaxdili Tanxa aRemateba daricxuli<br />
Tanxebis jams, gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva<br />
valdebuli piris moTxovnis SemTxvevaSi <strong>sagadasaxado</strong> organo:<br />
a) darCenil nawils gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents, sxva<br />
valdebul pirs misi Tanxmobis SemTxvevaSi CauTvlis momavali <strong>sagadasaxado</strong><br />
valdebulebebis angariSSi;<br />
b) zedmetad gadaxdil Tanxas saxelmwifo xazinis biujetis<br />
Semosulobebis erTian angariSze gadaitans gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris sxva<br />
gadasaxadebis gadaxdis angariSebSi, kalendaruli wlis ganmavlobaSi<br />
gadasaxadis saxeebSi mobilizebuli saxsrebis farglebSi;<br />
g) moTxovnidan ara ugvianes 6 Tvisa mas ubrunebs darCenil Tanxas<br />
saxelmwifo xazinis biujetis Semosulobebis erTiani angariSis <strong>sagadasaxado</strong><br />
Semosavlis zedmetad gadaxdili Tanxis dabrunebis qveangariSidan masze<br />
ricxuli naSTis farglebSi.<br />
2. Tu gadasaxadis gadamxdelis mier zedmetad gadaxdili Tanxa<br />
gadaitaneba sxva gadasaxadebis valdebulebaTa angariSSi, gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli pirisTvis gagzavnil<br />
SetyobinebaSi unda aRiniSnos, romeli gadasaxadis angariSze (angariSebze)<br />
iqna gadatanili zedmetad gadaxdili Tanxa.<br />
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3. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris<br />
mier biujetSi zedmetad gadaxdili Tanxa sxva piris <strong>sagadasaxado</strong><br />
davalianebebis dafarvis angariSSi ar gadaitaneba.<br />
muxli 72. <strong>sagadasaxado</strong> Semosavlis zedmetad gadaxdili Tanxis<br />
dabrunebis qveangariSze Tanxebis akumulireba<br />
1. gadasaxadis zedmetad gadaxdili Tanxis dabrunebis<br />
uzrunvelyofisaTvis <strong>sagadasaxado</strong> organoebis mier administrirebadi<br />
Semosavlebidan biujetis Semosulobebis erTian angariSze faqtobrivad<br />
Caricxuli Tanxebis nawili, am muxlis me-2 nawiliT gansazRvruli procentis<br />
odenobiT, iricxeba <strong>sagadasaxado</strong> Semosavlis zedmetad gadaxdili Tanxis<br />
dabrunebis qveangariSze. Tanxebs am qveangariSze biujetis Semosulobebis<br />
erTian angariSze faqtobrivad Caricxuli Tanxebis proporciulad ricxavs<br />
saxelmwifo xazina.<br />
2. biujetis Semosulobebis erTiani angariSidan <strong>sagadasaxado</strong><br />
Semosavlis zedmetad gadaxdili Tanxis dabrunebis qveangariSze Casaricxi<br />
Tanxis procenti ganisazRvreba <strong>saqarTvelos</strong> finansTa ministris brZanebiT. es<br />
procenti unda iyos imdeni, rom uzrunvelyofil iqnes zedmetad gadaxdili<br />
Tanxebis srulad dabruneba am <strong>kodeqsi</strong>T dadgenil vadaSi.<br />
3. biujetis Semosulobebis erTiani angariSis <strong>sagadasaxado</strong> Semosavlis<br />
zedmetad gadaxdili Tanxis dabrunebis qveangariSidan zedmetad gadaxdili<br />
Tanxis dabrunebis wessa da vadebs gansazRvravs <strong>saqarTvelos</strong> mTavroba.<br />
muxli 73. biujetSi Caricxuli Tanxebis aRricxva<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier biujetSi Caricxuli <strong>sagadasaxado</strong> Semosavlebis aRricxva<br />
xorcieldeba <strong>sagadasaxado</strong> organoebis mier gadasaxadis gadamxdelis piradi<br />
aRricxvis baraTze <strong>sagadasaxado</strong> valdebulebebis daricxuli da gadaxdili<br />
gadasaxadis Tanxebis asaxviT.<br />
2. piradi aRricxvis baraTebis warmoebis wess gansazRvravs<br />
<strong>saqarTvelos</strong> finansTa ministri.<br />
muxli 74. gadasaxadebis mixedviT davalianebaTa dafarvis wesi<br />
biujetis davalianebaTa dafarva xdeba Semdegi TanamimdevrobiT:<br />
a) gadasaxadis ZiriTadi Tanxa;<br />
b) finansuri sanqciis saxiT daricxuli jarimis Tanxa;<br />
g) daricxuli sauravis Tanxa.<br />
Tavi IX<br />
<strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis Secvla<br />
muxli 75. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis Secvlis<br />
zogadi pirobebi<br />
1. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis Secvlad iTvleba<br />
gadasaxadis an misi nawilis gadaxdis dadgenili vadis gagrZeleba garkveuli<br />
vadiT.<br />
2. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vada SeiZleba Seicvalos<br />
gadasaxdeli gadasaxadis mTliani Tanxis an misi nawilis mimarT<br />
davalianebis Tanxaze sauravis daricxviT, Tu am <strong>kodeqsi</strong>T sxva ram aris aris<br />
gaTvaliswinebuli.<br />
44
3. gadasaxadis gadamxdelis dasabuTebuli werilobiTi gancxadebis<br />
miRebis Semdeg <strong>sagadasaxado</strong> valdebulebis Sesrulebis vada SeiZleba<br />
gagrZeldes 3 an 6 TviT.<br />
4. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis gagrZelebis Sesaxeb<br />
gadawyvetilebis miRebisas <strong>sagadasaxado</strong> valdebulebebis dafarvaze ideba<br />
xelSekruleba da ganisazRvreba dafarvis grafiki.<br />
5. davalianebis gadavadebis periodSi gadasaxadis gadamxdelis qonebaze<br />
vrceldeba <strong>sagadasaxado</strong> ipoTekis/giravnobis ufleba da ar gamoiyeneba am<br />
<strong>kodeqsi</strong>T gaTvaliswinebuli <strong>sagadasaxado</strong> valdebulebebis Sesrulebis<br />
uzrunvelyofis sxva RonisZiebebi.<br />
6. vadagadacilebuli <strong>sagadasaxado</strong> valdebulebebis dafarvis am muxliT<br />
gaTvaliswinebuli pirobebis darRvevis an/da vadagadacilebuli <strong>sagadasaxado</strong><br />
valdebulebebis dafarvis periodSi mimdinare <strong>sagadasaxado</strong> valdebulebebis<br />
Seusruleblobis SemTxvevaSi <strong>sagadasaxado</strong> organo valdebulia gadasaxadis<br />
gadamxdelis mimarT dauyonebliv gaataros am <strong>kodeqsi</strong>T gaTvaliswinebuli<br />
<strong>sagadasaxado</strong> valdebulebebis Sesrulebis uzrunvelyofis RonisZiebebi.<br />
muxli 76. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis Secvlis<br />
gamomricxveli garemoebebi<br />
1. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vada ar SeiZleba Seicvalos,<br />
Tu gadasaxadis gadamxdelis mimarT:<br />
a) aRZrulia sisxlis samarTlis saqme <strong>sagadasaxado</strong> kanonmdeblobis<br />
darRvevis gamo;<br />
b) mimdinareobs <strong>sagadasaxado</strong> samarTaldarRvevis an administraciuli<br />
samarTaldarRvevis saqmis warmoeba <strong>sagadasaxado</strong> kanonmdeblobis darRvevis<br />
gamo;<br />
g) arsebobs sakmarisi safuZveli imisa, rom Seusrulebeli <strong>sagadasaxado</strong><br />
valdebulebis arsebobisas gadasaxadis gadamxdeli an <strong>sagadasaxado</strong> agenti<br />
isargeblebs aseTi cvlilebiT da gadamalavs Tavis fulad saxsrebs an/da<br />
sxva qonebas an piri apirebs sacxovreblad sxva saxelmwifoSi gasvlas (aseT<br />
SemTxvevaSi gadavadebaze uari SeiZleba gasaCivrdes sasamarTloSi).<br />
2. am muxlis pirveli nawiliT gaTvaliswinebuli garemoebebis<br />
arsebobisas <strong>sagadasaxado</strong> valdebulebebis Sesrulebis vadis SecvlasTan<br />
dakavSirebiT nebismieri gadawyvetileba iTvleba baTilad, xolo am<br />
gadawyvetilebis Sesasruleblad dadebuli nebismieri xelSekruleba _<br />
baTil garigebad.<br />
3. gadawyvetilebis mimRebi uflebamosili piri valdebulia am muxlis<br />
me-2 nawilSi aRniSnuli gadawyvetilebis baTilad cnobis momentidan (im<br />
garemoebebis gamovlenidan, romelTa Sesabamisad xelSekruleba iTvleba<br />
baTil garigebad) 3 dRis ganmavlobaSi werilobiTi Setyobineba gaugzavnos<br />
gadasaxadis gadamxdels da <strong>sagadasaxado</strong> organos misi <strong>sagadasaxado</strong><br />
aRricxvis adgilis mixedviT.<br />
muxli 77. <strong>sagadasaxado</strong> valdebulebis Sesrulebis vadis Secvlis<br />
Sesaxeb gadawyvetilebis mimRebi pirebi<br />
1. vadagadacilebuli <strong>sagadasaxado</strong> davalianebis gadaxdis vadis<br />
gagrZelebis Taobaze gadasaxadis gadamxdelis dasabuTebuli werilobiTi<br />
gancxadebis miRebis Semdeg vadagadacilebuli <strong>sagadasaxado</strong> valdebulebebis<br />
dafarvis gadavadebisa da grafikis gansazRvris ufleba aqvs:<br />
a) <strong>sagadasaxado</strong> inspeqciis ufross, Tu gadasavadebeli Tanxa ar<br />
aRemateba 50 000 lars, xolo gadavadebis periodi - 3 Tves;<br />
45
) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
Tavmjdomares, Tu gadasavadebeli Tanxa metia 50 000 larze da ar aRemateba<br />
250 000 lars, xolo gadavadebis periodi ar aRemateba 6 Tves.<br />
2. gadasaxadis gadaxdis vadis gagrZeleba ar aTavisuflebs gadasaxadis<br />
gadamxdels biujetSi gadasaxadis aradroulad Caricxvis gamo sauravis<br />
gadaxdisagan.<br />
muxli 78. gadavadebis moqmedebis Sewyveta<br />
1. gadavadebis moqmedeba wydeba Sesabamisi gadawyvetilebis<br />
(xelSekrulebis) vadis amowurvisas an SeiZleba Sewydes am vadis amowurvamde<br />
am <strong>kodeqsi</strong>T gaTvaliswinebul SemTxvevebSi.<br />
2. gadavadeba wydeba vadaze adre, Tu gadasaxadis gadamxdeli<br />
dadgenili vadis amowurvamde srulad gadaixdis gadasaxadis kuTvnil<br />
Tanxebs da Sesabamis sauravs.<br />
3. gadavadebas vadaze adre Sewyvets Sesabamisi gadawyvetilebis mimRebi<br />
uflebamosili piri, Tu gadasaxadis gadamxdeli arRvevs gadavadebis<br />
pirobebs (grafiks).<br />
4. gadavadebis vadamde Sewyvetis Sesaxeb gadawyvetileba uflebamosili<br />
piris mier gadawyvetilebis miRebidan 5 dRis vadaSi werilobiT gadaecema<br />
gadasaxadis gadamxdels am <strong>kodeqsi</strong>T dadgenili wesiT. gadawyvetilebis asli<br />
amave vadaSi egzavneba <strong>sagadasaxado</strong> organos misi <strong>sagadasaxado</strong> aRricxvis<br />
adgilis mixedviT.<br />
muxli 79. <strong>sagadasaxado</strong> davalianebaTa restruqturizacia<br />
vadagadacilebuli <strong>sagadasaxado</strong> davalianebebis restruqturizacia<br />
xorcieldeba <strong>saqarTvelos</strong> mTavrobis gadawyvetilebiT, `<strong>sagadasaxado</strong><br />
davalianebebisa da saxelmwifo sesxebis restruqturizaciis Sesaxeb~<br />
<strong>saqarTvelos</strong> kanoniT gansazRvruli wesiT.<br />
Tavi X<br />
<strong>sagadasaxado</strong> moTxovna, gadasaxadis gadamxdelis moTxovna da<br />
maTi Sesruleba<br />
muxli 80. <strong>sagadasaxado</strong> moTxovna<br />
1. <strong>sagadasaxado</strong> moTxovna aris <strong>sagadasaxado</strong> organos administraciuli<br />
aqti, romelic waredgineba gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an<br />
sxva valdebul pirs. <strong>sagadasaxado</strong> moTxovnis Sesruleba savaldebuloa am<br />
<strong>kodeqsi</strong>T gansazRvrul SemTxvevebSi da dadgenili wesiT.<br />
2. <strong>sagadasaxado</strong> organo valdebulia, gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs warudginos<br />
<strong>sagadasaxado</strong> moTxovna, Tu dadginda <strong>sagadasaxado</strong> moTxovnis wardgenis<br />
safuZvlis arseboba.<br />
3. am muxlis me-4 nawilis `b.b~ qvepunqtiT gaTvaliswinebul SemTxvevaSi<br />
<strong>sagadasaxado</strong> organo valdebulia gadasaxadis gadamxdels/<strong>sagadasaxado</strong><br />
agents an sxva valdebul pirs <strong>sagadasaxado</strong> moTxovna warudginos ara<br />
ugvianes 5 samuSao dRisa.<br />
4. <strong>sagadasaxado</strong> moTxovnis wardgenis safuZvlebia:<br />
a) im gadasaxadebis daricxvis valdebuleba, romelTa gaangariSebac<br />
akisria <strong>sagadasaxado</strong> organos;<br />
46
) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier erT-erTi Semdegi valdebulebis darRveva:<br />
b.a) <strong>sagadasaxado</strong> deklaraciis warudgenloba an wardgena vadis<br />
darRveviT, an deklaraciaSi araswori monacemebis Setana;<br />
b.b) deklarirebuli gadasaxadis gadauxdeloba, dagvianebiT gadaxda<br />
an/da arasrulad gadaxda;<br />
g) <strong>sagadasaxado</strong> kontrolisas gamovlenili <strong>sagadasaxado</strong><br />
samarTaldarRveva.<br />
5. <strong>sagadasaxado</strong> moTxovnaSi unda aRiniSnos:<br />
a) <strong>sagadasaxado</strong> organos dasaxeleba da misamarTi;<br />
b) <strong>sagadasaxado</strong> moTxovnis gagzavnis (gadacemis) TariRi;<br />
g) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris vinaoba (saxeli da gvari/dasaxeleba, misamarTi);<br />
d) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi);<br />
e) <strong>sagadasaxado</strong> moTxovnis wardgenis safuZveli, <strong>sagadasaxado</strong><br />
kanonmdeblobis aqtis im normaze miTiTebiT, romlis safuZvelzedac moxda<br />
gadasaxadis daricxva an romelic darRveulia gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris mier;<br />
v) <strong>sagadasaxado</strong> moTxovnis Sinaarsi (dabegvris obieqti, daricxuli<br />
gadasaxadis, sauravis da jarimis odenoba, <strong>sagadasaxado</strong> moTxovnis<br />
Sesrulebis vada, gadaxdis wesi);<br />
z) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris uflebebisa da valdebulebebis ganmarteba (maT Soris, <strong>sagadasaxado</strong><br />
moTxovnis gasaCivrebis wesi);<br />
T) <strong>sagadasaxado</strong> moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi,<br />
romlebic gamoiyeneba gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris mimarT am moTxovnis Seusruleblobis SemTxvevaSi.<br />
6. <strong>sagadasaxado</strong> moTxovna SeiZleba gasaCivrdes am <strong>kodeqsi</strong>T dadgenili<br />
wesiT.<br />
muxli 81. gadasaxadis gadamxdelis moTxovna<br />
1. `gadasaxadis gadamxdelis moTxovna~ aris gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris mier<br />
<strong>sagadasaxado</strong> organosTvis wardgenili moTxovna, romlis Sesrulebac<br />
savaldebuloa am <strong>kodeqsi</strong>T gansazRvrul SemTxvevebSi da dadgenili wesiT.<br />
2. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ufleba aqvs, <strong>sagadasaxado</strong> organos warudginos `gadasaxadis gadamxdelis<br />
moTxovna~, Tu dadginda gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an<br />
sxva valdebuli piris moTxovnis wardgenis safuZvlis arseboba.<br />
3. `gadasaxadis gadamxdelis moTxovnis~ wardgenis safuZvelia<br />
gadasaxadis an/da sauravis zedmetad gadaxdili Tanxis arseboba.<br />
4. `gadasaxadis gadamxdelis moTxovnaSi~ unda aRiniSnos:<br />
a) <strong>sagadasaxado</strong> organos dasaxeleba da misamarTi;<br />
b) `gadasaxadis gadamxdelis moTxovnis~ gagzavnis (gadacemis) TariRi;<br />
g) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris vinaoba (gvari, saxeli/dasaxeleba, saidentifikacio nomeri (aseTis<br />
arsebobis SemTxvevaSi), misamarTi);<br />
d) `gadasaxadis gadamxdelis moTxovnis~ wardgenis safuZvlebi;<br />
47
e) `gadasaxadis gadamxdelis moTxovnis~ Sinaarsi (dabegvris obieqti,<br />
daricxuli gadasaxadis, sauravis odenoba, moTxovnis Sesrulebis vada,<br />
gadaxdis wesi);<br />
v) davis ganxilvis forma (<strong>saqarTvelos</strong> finansTa saministros sistemaSi<br />
an arbitraJSi (arbitraJis miTiTebiT), an sasamarTloSi).<br />
5. `gadasaxadis gadamxdelis moTxovnas~ unda daerTos sabuTebi,<br />
romelTa safuZvelzedac moxda moTxovnis wardgena.<br />
6. moTxovna unda Cabardes uSualod <strong>sagadasaxado</strong> organos an unda<br />
gaigzavnos dazRveuli safosto gzavniliT.<br />
muxli 82. <strong>sagadasaxado</strong> moTxovnisa da gadasaxadis gadamxdelis<br />
moTxovnis Sesruleba<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier <strong>sagadasaxado</strong> moTxovna unda Sesruldes misi miRebidan 15<br />
kalendaruli dRis vadaSi (Tu am <strong>kodeqsi</strong>T sxva vada ar aris dadgenili), Tu<br />
<strong>sagadasaxado</strong> moTxovnis wardgena moxda am <strong>kodeqsi</strong>s 80-e muxlis me-4 nawilis<br />
`g~ qvepunqtSi aRniSnul safuZvelze da Sesabamisad, <strong>sagadasaxado</strong> organos<br />
mier ganxorcielebulia gadasaxadis Tanxis, sauravis an/da jarimis daricxva.<br />
2. am muxlis pirvel nawilSi aRniSnul vadaSi gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris mier:<br />
a) daricxuli Tanxis gadauxdelobisa da am <strong>kodeqsi</strong>s 147-e muxlis me-2<br />
nawiliT gaTvaliswinebuli Sesageblis wardgenis an<br />
sasamarTloSi/arbitraJSi <strong>sagadasaxado</strong> moTxovnis gasaCivrebis SemTxvevaSi<br />
gamoiyeneba <strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebi, romlebic gaTvaliswinebulia am <strong>kodeqsi</strong>s 150-e muxliT;<br />
b) daricxuli Tanxis gadauxdelobisa da am nawilis `a~ qvepunqtSi<br />
aRniSnuli Sesageblis an sarCelis/saarbitraJo pretenziis warudgenlobis<br />
SemTxvevaSi, rac ganixileba <strong>sagadasaxado</strong> valdebulebis aRiarebad, mis<br />
mimarT SeiZleba gamoyenebul iqnes am <strong>kodeqsi</strong>s me-XI TaviT gaTvaliswinebuli<br />
<strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis RonisZiebebi.<br />
3. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier <strong>sagadasaxado</strong> moTxovna unda Sesruldes misi miRebidan 5 dRis<br />
vadaSi, Tu <strong>sagadasaxado</strong> moTxovnis wardgenis safuZvelia am <strong>kodeqsi</strong>s 80-e<br />
muxlis me-4 nawilis `b.b~ qvepunqtSi aRniSnuli <strong>sagadasaxado</strong> valdebulebis<br />
darRveva. aRniSnul vadaSi <strong>sagadasaxado</strong> moTxovnis Seusruleblobis<br />
SemTxvevaSi mis mimarT SeiZleba gamoyenebul iqnes <strong>sagadasaxado</strong><br />
valdebulebis Sesrulebis uzrunvelyofis RonisZiebebi.<br />
4. <strong>saqarTvelos</strong> finansTa saministros mier gadasaxadis gadamxdelis<br />
moTxovna unda Sesruldes misi miRebidan 6 Tvis vadaSi.<br />
muxli 83. <strong>sagadasaxado</strong> moTxovnisa da gadasaxadis gadamxdelis<br />
moTxovnis Sewyveta<br />
1. <strong>sagadasaxado</strong> moTxovna da `gadasaxadis gadamxdelis moTxovna~<br />
wydeba misi SesrulebiT an gauqmebiT.<br />
2. <strong>sagadasaxado</strong> moTxovna Sesrulebulad iTvleba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris mier<br />
<strong>sagadasaxado</strong> moTxovnaSi aRniSnuli Tanxis sruli moculobiT gadaxdis<br />
momentidan.<br />
3. `gadasaxadis gadamxdelis moTxovna~ Sesrulebulad iTvleba<br />
<strong>saqarTvelos</strong> finansTa saministros mier moTxovnaSi aRniSnuli Tanxis sruli<br />
moculobiT gadaxdis momentidan.<br />
48
4. <strong>sagadasaxado</strong> moTxovna da `gadasaxadis gadamxdelis moTxovna~<br />
uqmdeba, Tu moTxovnis warmdgenma uari ganacxada moTxovnaze an Tu<br />
<strong>sagadasaxado</strong> moTxovnaSi miTiTebuli piris an gadasaxadis gadamxdelis<br />
moTxovnis warmdgeni piris sarCelis/saarbitraJo pretenziis safuZvelze<br />
moTxovna cnobil iqna ukanonod an dausabuTeblad.<br />
Tavi XI<br />
<strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebi<br />
muxli 84. <strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebi<br />
1. <strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofa SeiZleba<br />
ganxorcieldes Semdegi RonisZiebebiT:<br />
a) <strong>sagadasaxado</strong> ipoTekiT/giravnobiT;<br />
b) mesame piris mflobelobaSi arsebul qonebaze gadaxdevinebis<br />
miqceviT;<br />
g) qonebaze yadaRis dadebiT;<br />
d) yadaRadadebuli qonebis realizaciiT;<br />
e) sabanko angariSebidan gadasaxadis, sauravisa da jarimis Tanxebis<br />
CamoweriT;<br />
v) gadasaxadis gadamxdelis salarodan naRdi fuladi saxsrebis<br />
amoRebiT;<br />
z) am TavSi aRniSnuli sxva RonisZiebebiT.<br />
2. <strong>sagadasaxado</strong> valdebulebis Sesrulebis uzrunvelyofis<br />
RonisZiebebis rigiTobas irCevs <strong>sagadasaxado</strong> organo.<br />
muxli 85. <strong>sagadasaxado</strong> giravnoba/ipoTeka<br />
1. <strong>sagadasaxado</strong> giravnoba/ipoTeka aris saxelmwifos ufleba,<br />
uzrunvelyos <strong>sagadasaxado</strong> valdebulebis Sesruleba <strong>sagadasaxado</strong><br />
davalianebis mqone gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva<br />
valdebuli piris qonebidan.<br />
2. <strong>sagadasaxado</strong> giravnobis/ipoTekis ufleba warmoiSoba <strong>sagadasaxado</strong><br />
davalianebaze <strong>sagadasaxado</strong> davis dawyebisTanave an/da aRiarebul<br />
<strong>sagadasaxado</strong> valdebulebasTan erTad. es ufleba <strong>sagadasaxado</strong> davalianebis<br />
moculobis farglebSi vrceldeba gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis an sxva valdebuli piris sakuTrebaSi arsebul mTel qonebaze,<br />
<strong>sagadasaxado</strong> davalianebis warmoqmnis Semdeg SeZenili qonebis CaTvliT.<br />
3. <strong>sagadasaxado</strong> davalianebis warmoSobidan ara umetes 15 dRisa<br />
<strong>sagadasaxado</strong> giravnobis/ipoTekis uflebis warmoSobis Sesaxeb Setyobineba<br />
egzavneba gadasaxadis gadamxdels, agreTve maregistrirebel organos<br />
registraciisaTvis, romelic valdebulia Setyobinebis miRebidan araugvianes<br />
momdevno dRisa registraciaSi gaataros <strong>sagadasaxado</strong> giravnobis/ipoTekis<br />
ufleba.<br />
4. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis gakotrebis saqmis<br />
warmoebisas an restruqturizaciis reJimSi yofnisas <strong>sagadasaxado</strong> giravnobis<br />
vada ganisazRvreba xandazmulobis vadis (6 weli), gakotrebis saqmis<br />
warmoebis an restruqturizaciis reJimSi yofnis mTeli vadisa da damatebiTi<br />
orwliani vadis jamiT.<br />
49
5. <strong>sagadasaxado</strong> giravnobis/ipoTekis ufleba ar gamoiyeneba<br />
giravnobis/ipoTekis uflebis im mflobelis mimarT, romlis uflebac<br />
warmoiSva <strong>sagadasaxado</strong> giravnobis/ipoTekis registraciamde. rodesac<br />
<strong>sagadasaxado</strong> organo yidis giravnobas/ipoTekas daqvemdebarebul qonebas,<br />
uqmdeba <strong>sagadasaxado</strong> giravnobis/ipoTekis uflebis registraciis Semdeg<br />
warmoSobili yvela ufleba, magram ZalaSi rCeba <strong>sagadasaxado</strong><br />
giravnobis/ipoTekis uflebis registraciamde daregistrirebuli sxva<br />
giravnobis/ipoTekis uflebebi.<br />
6. <strong>sagadasaxado</strong> giravnobis/ipoTekis moTxovnis upiratesoba gakotrebis<br />
saqmis warmoebis an restruqturizaciis reJimis dasrulebis Semdeg<br />
ganisazRvreba imave wesiT, rogorc iyo gakotrebis saqmis an<br />
restruqturizaciis reJimis dawyebamde.<br />
7. Tu qoneba, romelic datvirTulia <strong>sagadasaxado</strong> giravnobiT/ipoTekiT,<br />
gaiyideba an raime gziT gadaecema sxva mflobels saxelmwifos mier<br />
<strong>sagadasaxado</strong> ipoTekis/giravnobis uflebis gauqmebis gareSe,<br />
giravnobis/ipoTekis ufleba kvlav gavrceldeba am qonebaze axali<br />
mflobelis mimarT. axali mflobelis nebismieri sxva ipoTekis/giravnobis<br />
uflebas eqneba umciresi Zala im <strong>sagadasaxado</strong> ipoTekis/giravnobis uflebis<br />
mimarT, romelic gayidvamde an gadacemamde arsebobda.<br />
8. <strong>sagadasaxado</strong> giravnobis/ipoTekis ufleba gauqmebulad iTvleba:<br />
a) davalianebis dafarvisTanave, Tu gadasaxadis gadamxdelma srulad<br />
dafara davalianeba;<br />
b) am vadis gasvlisTanave, Tu gavida <strong>sagadasaxado</strong> giravnobis/ipoTekis<br />
uflebis xandazmulobis vada.<br />
9. im qonebis gadacemis xelSewyobis mizniT, romelzedac vrceldeba<br />
<strong>sagadasaxado</strong> giravnobis/ipoTekis ufleba, saxelmwifos ufleba aqvs gaauqmos<br />
giravnoba/ipoTeka, Tu <strong>sagadasaxado</strong> organo qonebis sanacvlod miiRebs Tavis<br />
moTxovnil Tanxas an Tu CaTvlis, rom aseTi qmedeba saxelmwifos<br />
strategiul interess warmoadgens. <strong>sagadasaxado</strong> giravnobis/ipoTekis<br />
uflebis aseTi gziT gauqmebis SemTxvevaSi <strong>sagadasaxado</strong> organo gascems<br />
cnobas qonebis <strong>sagadasaxado</strong> giravnobiT/ipoTekiT datvirTvisagan<br />
ganTavisuflebis Sesaxeb.<br />
muxli 86. mesame piris mflobelobaSi arsebul qonebaze<br />
gadaxdevinebis miqceva<br />
1. Tu sasamarTlos gadawyvetilebiT dadgenilia an mesame piris mier<br />
aRiarebulia, rom gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris qoneba an qonebrivi uflebebi raime formiT mesame piris<br />
droebiT mflobelobaSia, maSin gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis an sxva valdebuli piris TanxmobiT <strong>sagadasaxado</strong> organos ufleba<br />
aqvs, mesame pirs mosTxovos, rom gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis an sxva valdebuli piris winaSe aRebuli da Seusrulebeli<br />
valdebulebebi (ara umetes aRiarebuli <strong>sagadasaxado</strong> davalianebisa) man iseve<br />
Seasrulos <strong>sagadasaxado</strong> organos mimarT, rogorc unda Seesrulebina isini<br />
gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs.<br />
moTxovnis srulad an nawilobriv SesrulebisTanave gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris <strong>sagadasaxado</strong><br />
valdebuleba Sesabamisad uqmdeba an mcirdeba.<br />
2. am muxlis pirveli nawilis Sesabamisad, <strong>sagadasaxado</strong> organos<br />
ufross/mis moadgiles ufleba aqvs, miiRos gadawyvetileba mesame piris<br />
50
mflobelobaSi arsebul qonebaze gadaxdevinebis miqcevis Sesaxeb da<br />
warudginos mas <strong>sagadasaxado</strong> moTxovna, rac gulisxmobs:<br />
a) am piris davaldebulebas, rom man <strong>sagadasaxado</strong> moTxovnis miRebidan<br />
15 dRis vadaSi uSualod <strong>sagadasaxado</strong> organos gadauxados moTxovnaSi<br />
aRniSnuli Tanxa an gadasces mis mflobelobaSi arsebuli gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris qoneba;<br />
b) am nawilis `a~ qvepunqtSi aRniSnul vadaSi moTxovnis<br />
Seusruleblobisas am piris sabanko angariSidan sainkaso davalebiT<br />
kuTvnili Tanxis Camoweras. safinanso dawesebulebaSi ucxouri savaluto<br />
angariSis arsebobis SemTxvevaSi es dawesebuleba axdens am angariSze<br />
arsebuli Tanxis konvertacias erovnul valutaSi.<br />
3. <strong>sagadasaxado</strong> moTxovnas unda daerTos gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris am muxlis<br />
pirvel nawilSi aRniSnuli Tanxmoba da moTxovnaSi unda aRiniSnos:<br />
a) <strong>sagadasaxado</strong> organos dasaxeleba da misamarTi;<br />
b) <strong>sagadasaxado</strong> moTxovnis gagzavnis (gadacemis) TariRi;<br />
g) mesame piris vinaoba (saxeli da gvari/dasaxeleba, misamarTi);<br />
d) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris vinaoba (saxeli da gvari/dasaxeleba, misamarTi);<br />
e) <strong>sagadasaxado</strong> moTxovnis wardgenis safuZveli, <strong>sagadasaxado</strong><br />
kanonmdeblobis aqtis im normaze miTiTebiT, romlis Tanaxmadac moxda<br />
moTxovnis wardgena;<br />
v) <strong>sagadasaxado</strong> moTxovnis Sinaarsi (maT Soris, mesame piris<br />
davalianebis odenoba gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris mimarT, misgan moTxovnili Tanxis odenoba da mis<br />
mflobelobaSi arsebuli im qonebis miTiTeba, romelic aris gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris sakuTreba,<br />
moTxovnis Sesrulebis vada, gadaxdis wesi);<br />
z) <strong>sagadasaxado</strong> moTxovnis miRebisas am mesame piris uflebebisa da<br />
valdebulebebis ganmarteba (maT Soris, <strong>sagadasaxado</strong> moTxovnis gasaCivrebis<br />
wesi);<br />
T) <strong>sagadasaxado</strong> moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi,<br />
romlebic gamoiyeneba mesame piris mimarT am moTxovnis Seusruleblobis<br />
SemTxvevaSi.<br />
4. <strong>sagadasaxado</strong> moTxovna SeiZleba gasaCivrdes am <strong>kodeqsi</strong>T dadgenili<br />
wesiT.<br />
5. Tu am muxlis pirvel nawilSi aRniSnulma gadasaxadis<br />
gadamxdelma/<strong>sagadasaxado</strong> agentma <strong>sagadasaxado</strong> organos ganucxada, rom misi<br />
qoneba an/da qonebrivi uflebebi mesame piris droebiT mflobelobaSia da ar<br />
warudgina amis damadasturebeli dokumentacia, <strong>sagadasaxado</strong> organo<br />
mimarTavs mesame pirs am informaciis dadasturebis moTxovniT. aseT<br />
SemTxvevaSi mesame piri valdebulia, moTxovnis miRebidan 10 dRis vadaSi<br />
uaryos aRniSnuli informacia an <strong>sagadasaxado</strong> organos acnobos, ra qoneba<br />
da qonebrivi uflebebia mis mflobelobaSi. aseTi informaciis<br />
warudgenlobis an dagvianebiT wardgenis, agreTve mcdari informaciis<br />
wardgenis SemTxvevaSi mas daekisreba am <strong>kodeqsi</strong>T gaTvaliswinebuli jarima.<br />
6. pirs, romelmac Seasrula am muxliT gaTvaliswinebuli moTxovnebi,<br />
maTi Sesrulebis momentidan exsneba valdebuleba gadasaxadis gadamxdelis<br />
winaSe <strong>sagadasaxado</strong> organosaTvis gadacemuli qonebis an masze uflebis<br />
Rirebulebis odenobiT da Tavisufldeba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris winaSe im<br />
51
danakargebTan da zaralTan dakavSirebuli pasuxismgeblobisagan, romlebic<br />
SeiZleba mohyoloda am moTxovnaTa Sesrulebas.<br />
muxli 87. qonebaze yadaRis dadeba<br />
1. aRiarebuli <strong>sagadasaxado</strong> davalianebis arsebobis SemTxvevaSi<br />
<strong>sagadasaxado</strong> organo uflebamosilia, sasamarTlos gadawyvetilebis gareSe<br />
yadaRa daados gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris sakuTrebaSi arsebuli nebismieri saxis qonebas<br />
<strong>sagadasaxado</strong> davalianebis moculobis farglebSi, maT Soris, moZrav, uZrav,<br />
aramaterialur qonebas.<br />
2. am <strong>kodeqsi</strong>s miznebisaTvis qonebaze yadaRis dadeba warmoadgens<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris<br />
qonebis aRweras (mxolod am muxlis pirvel nawilSi aRniSnul farglebSi),<br />
am qonebis gankargvis (gadamxdelis mier nebismieri formiT gasxvisebis,<br />
dagiravebis, ipoTekis, uzufruqtis, servitutis an aRnagobiT datvirTvis,<br />
Txovebis, qiravnobisa da ijaris xelSekrulebis dadebis, sxvisTvis droebiT<br />
an mudmiv mflobelobaSi gadacemis) akrZalvas, magram ara Cveulebrivi<br />
sawarmoo mizniT gamoyenebas (garda realizaciisTvis gaTvaliswinebuli<br />
saqonlisa) da sarealizaciod gankuTvnili saqonlis Sesanaxad gadacemas.<br />
qonebaze yadaRis dadebis SemTxvevaSi gadasaxadis gadamxdels/<strong>sagadasaxado</strong><br />
agents an sxva valdebul pirs ara aqvs qonebis gadacemis, gayidvis,<br />
gaqiravebis, ijariT gadacemis an sxva saxiT gankargvis ufleba <strong>sagadasaxado</strong><br />
organos werilobiTi Tanxmobis gareSe, isic mxolod im pirobiT, rom<br />
uzrunvelyofili iyos amis Sedegad amonagebi Tanxis Setana <strong>sagadasaxado</strong><br />
davalianebis dasafaravad.<br />
3. yadaRis dadeba warmoadgens administraciul aqts, formdeba<br />
<strong>sagadasaxado</strong> organos ufrosis/misi moadgilis brZanebiT da ZalaSi Sedis<br />
movalisaTvis kanoniT dadgenili wesiT gacnobisTanave.<br />
4. qonebaze yadaRis dadebis gadawyvetilebis miRebis SemTxvevaSi<br />
<strong>sagadasaxado</strong> organom yadaRis dadebamde sul cota 30 dRiT adre werilobiT<br />
unda Seatyobinos movales, garda im SemTxvevisa, roca gadasaxadis<br />
gadaxdevinebas safrTxe emuqreba.<br />
5. qonebaze yadaRis dadebis Sesaxeb SetyobinebaSi unda iyos:<br />
a) movalis vinaoba (gvari da saxeli/dasaxeleba, misamarTi), gadasaxadis<br />
gadamxdelis saidentifikacio nomeri;<br />
b) Setyobinebis TariRi;<br />
g) gadauxdeli aRiarebuli gadasaxadebis saxeebi, periodi da odenoba;<br />
d) aRiarebuli <strong>sagadasaxado</strong> valdebulebis jamuri odenoba 30-dRiani<br />
periodis dasrulebisaTvis (daricxuli sanqciebis CaTvliT) da <strong>sagadasaxado</strong><br />
davalianebis moculoba.<br />
6. <strong>sagadasaxado</strong> organos warmomadgeneli aRiarebuli <strong>sagadasaxado</strong><br />
davalianebis farglebSi yadaRadadebul nivTebs aRnusxavs qonebaze yadaRis<br />
dadebis (aRweris) aqtSi.<br />
7. qonebaze yadaRis dadebis (aRweris) aqtSi unda aRiniSnos:<br />
a) aqtis Sedgenis dro da adgili;<br />
b) yadaRis dadebis Sesaxeb gadawyvetilebis mimRebi <strong>sagadasaxado</strong><br />
organos dasaxeleba, <strong>sagadasaxado</strong> organos warmomadgenlis saxeli, gvari da<br />
is pirebi, romlebic daeswren aqtis Sedgenas;<br />
g) movalis rekvizitebi (saxeli da gvari/dasaxeleba, misamarTi),<br />
gadasaxadis gadamxdelis saidentifikacio nomeri;<br />
52
d) aqtSi Setanili TiToeuli sagnis dasaxeleba, misi ganmasxvavebeli<br />
niSnebi (wona, metraJi, cveTa da sxva);<br />
e) aqtSi Setanili TiToeuli sagnis Sefaseba da mTeli qonebis<br />
Rirebuleba;<br />
v) sagani an/da sadgomi, romelic dailuqa da maTze dadebuli luqebis<br />
raodenoba da aRweriloba;<br />
z) im piris dasaxeleba, visac Sesanaxad gadaeca qoneba da misi<br />
misamarTi, Tu Senaxva TviT movales ar daevala;<br />
T) rom movalesa da qonebis Semnaxvels ganemartaT maTi movaleoba<br />
qonebis SenaxvisTvis da pasuxismgeblobis sakiTxi gadacemuli qonebis<br />
gaflangvis, gasxvisebis an gadamalvisaTvis;<br />
i) rom movalesa da sxva pirebs ganemartaT <strong>sagadasaxado</strong> organos<br />
moqmedebaTa gasaCivrebis wesi;<br />
k) <strong>sagadasaxado</strong> organos warmomadgenlis an/da movalis SeniSvnebi.<br />
8. fasiani qaRaldebi an/da fasiani nivTebi Sesanaxad amoiReba<br />
<strong>saqarTvelos</strong> kanonmdeblobiT dadgenili wesiT <strong>sagadasaxado</strong> inspeqciis<br />
warmomadgenlis mier, Tu arsebobs yadaRadadebuli nivTebis xelyofis<br />
saSiSroeba. Tu es nivTebi rCeba movalesTan, maSin yadaRis dadeba xdeba<br />
daluqviT.<br />
9. qonebaze yadaRis dadebis (aRweris) aqts xels aweren <strong>sagadasaxado</strong><br />
organos warmomadgeneli, qonebis Semnaxveli, movale da sxva pirebi,<br />
romlebic eswrebodnen yadaRis dadebas. Tu am pirebma uari Tqves aqtis<br />
xelmoweraze, aqtSi keTdeba Sesabamisi aRniSvna.<br />
10. Tu movalis qonebaze yadaRis dadebisas mesame pirebi ganacxadeben am<br />
qonebaze Tavis uflebebs, qoneba Seitaneba aRweris siaSi, magram gakeTdeba<br />
saTanado aRniSvna.<br />
11. yadaRadadebuli nivTebi fasdeba <strong>sagadasaxado</strong> organos<br />
warmomadgenlis mier sabazro fasebiT.<br />
12. yadaRadadebuli qonebis Sefasebisas, Tu calkeuli sagnebis Sefaseba<br />
<strong>sagadasaxado</strong> organos warmomadgenlis mier SeuZlebelia, moiwveva eqsperti<br />
an auditi.<br />
13. qonebaze yadaRis dadebis aqtSi unda aRiniSnos TiToeuli<br />
yadaRadadebuli nivTis sabazro fasi.<br />
14. Tu aRiarebuli <strong>sagadasaxado</strong> davalianebis arsebobisas <strong>sagadasaxado</strong><br />
organos sakmarisi safuZveli aqvs miiCnios, rom gadasaxadis gadaxdevinebas<br />
safrTxe emuqreba, mas ufleba aqvs, moiTxovos gadasaxadis dauyovnebliv<br />
gadaxda da misi gadauxdelobis SemTxvevaSi yadaRa daados movalis qonebas<br />
am muxlis pirvel nawilSi aRniSnul farglebSi am muxlis me-4 nawilis<br />
moTxovnis gauTvaliswineblad. <strong>sagadasaxado</strong> organom yadaRis dadebidan 72<br />
saaTSi sasamarTlos unda warudginos Suamdgomloba movalis qonebaze<br />
yadaRis dadebis dadasturebis Sesaxeb. sasamarTlo valdebulia momdevno 72<br />
saaTis ganmavlobaSi miiRos gadawyvetileba Suamdgomlobis srulad an<br />
nawilobriv dakmayofilebis an uaryofis Sesaxeb. Tu aRniSnul vadebSi<br />
<strong>sagadasaxado</strong> organo sasamarTloSi ar waradgens Suamdgomlobas an<br />
sasamarTlo ar miiRebs gadawyvetilebas yadaRis dadebis dadasturebis<br />
Sesaxeb, yadaRa moxsnilad CaiTvleba.<br />
15. Tu <strong>sagadasaxado</strong> davalianeba ar aris aRiarebuli da <strong>sagadasaxado</strong><br />
organos sakmarisi safuZveli aqvs miiCnios, rom gadasaxadis gadaxdevinebas<br />
safrTxe emuqreba, mas ufleba aqvs, moiTxovos gadasaxadis dauyovnebliv<br />
gadaxda da misi gadauxdelobis SemTxvevaSi yadaRa daados movalis qonebas<br />
<strong>sagadasaxado</strong> davalianebis SemTxvevaSi arsebuli giravnobis/ipoTekis<br />
53
uflebis farglebSi, am muxlis me-4 nawilis moTxovnis gauTvaliswineblad.<br />
<strong>sagadasaxado</strong> organom yadaRis dadebidan 72 saaTSi sasamarTlos unda<br />
warudginos Suamdgomloba <strong>sagadasaxado</strong> giravnobiT/ipoTekiT movalis<br />
qonebis datvirTvis Sesaxeb (Tu movales aqvs Sesabamisi qoneba) an/da<br />
qonebaze yadaRis dadebis dadasturebis Sesaxeb (Tu movales ara aqvs<br />
giravnobiT/ipoTekiT dasatvirTi qoneba an misi Rirebuleba arasakmarisia<br />
<strong>sagadasaxado</strong> davalianebis dasafaravad). sasamarTlo valdebulia momdevno<br />
72 saaTis ganmavlobaSi miiRos gadawyvetileba Suamdgomlobis srulad an<br />
nawilobriv dakmayofilebis an uaryofis Sesaxeb. Tu aRniSnul vadebSi<br />
<strong>sagadasaxado</strong> organo sasamarTloSi ar waradgens Suamdgomlobas an<br />
sasamarTlo ar miiRebs gadawyvetilebas yadaRis dadebis dadasturebis<br />
Sesaxeb, yadaRa moxsnilad CaiTvleba.<br />
16. <strong>sagadasaxado</strong> organom mxolod im SemTxvevaSi SeiZleba miiCnios, rom<br />
gadasaxadis gadaxdevinebas safrTxe emuqreba, Tu:<br />
a) gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri<br />
malavs qonebas, romelic SeiZleba gamoyenebul iqnes <strong>sagadasaxado</strong><br />
valdebulebis dasafaravad;<br />
b) gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti, sxva valdebuli piri<br />
emzadeba qveynis dasatoveblad ise, rom ar asrulebs <strong>sagadasaxado</strong><br />
valdebulebebs da ar awarmoebs molaparakebebs valis dafarvis mizniT;<br />
g) gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri<br />
cdilobs gamocxaddes gakotrebulad;<br />
d) arsebobs gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris mier namdvili an TvalTmaqcuri garigebiT qonebis<br />
gasxvisebis realuri saSiSroeba, romelic gaaZnelebs an SeuZlebels gaxdis<br />
mis mier <strong>sagadasaxado</strong> valdebulebaTa Sesrulebis uzrunvelyofas;<br />
e) gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ericxeba vadagadacilebuli aRiarebuli <strong>sagadasaxado</strong> davalianeba,<br />
sakuTrebaSi aqvs 10 000 larze meti da ar faravs davalianebas.<br />
17. qonebaze yadaRis dadebisa da yadaRadadebuli qonebis amoRebisa da<br />
Senaxvis wesebs adgens <strong>saqarTvelos</strong> mTavroba.<br />
18. <strong>sagadasaxado</strong> organos mier qonebaze dadebuli yadaRa moxsnilad<br />
iTvleba aRiarebuli <strong>sagadasaxado</strong> davalianebis srulad dafarvisTanave.<br />
muxli 88. yadaRadadebuli qonebis realizacia<br />
1. movalis yadaRadadebuli qonebis realizacia xorcieldeba<br />
<strong>sagadasaxado</strong> organos mier sasamarTlos gadawyvetilebis safuZvelze, Ria<br />
auqcionis wesiT.<br />
2. auqcionis Catarebis drosa da adgils gansazRvravs Sesabamisi<br />
<strong>sagadasaxado</strong> organo, ris Sesaxebac igi auqcionis Catarebamde 30 dRiT adre<br />
akeTebs gancxadebas, romelSic unda aRiniSnos:<br />
a) auqcionis Catarebis dro da adgili;<br />
b) qonebis mesakuTris gvari, saxeli/dasaxeleba da misamarTi;<br />
g) gasayidi qonebis dasaxeleba (qonebis mokle aRwera);<br />
d) qonebis sawyisi fasi, romelic yadaRis dadebis (aRweris) aqtSi<br />
miTiTebuli yadaRadadebuli nivTis sabazro fasia;<br />
e) mesame pirebi, romelTac aqvT uflebebi am qonebaze, valdebulni<br />
arian, am uflebaTa damadasturebeli mtkicebulebani waradginon auqcionis<br />
dawyebamde;<br />
v) auqcionis pirobebi.<br />
54
3. auqcionis Catarebis Sesaxeb informaciis gamoqveynebis Semdeg yvela<br />
dainteresebul fizikur da iuridiul pirs <strong>sagadasaxado</strong> organosTan<br />
SeTanxmebiT ufleba aqvs winaswar gaecnos auqcionze gasayidad gamotanil<br />
qonebas.<br />
4. auqcionis Catarebis droisa da adgilis Sesaxeb informacia<br />
vrceldeba <strong>sagadasaxado</strong> organos mier gamokruli gancxadebiT da masobrivi<br />
informaciis saSualebiT.<br />
5. auqcionSi monawileobis msurveli piri valdebulia auqcionis<br />
dawyebamde xazinis sadepozito qveangariSze winaswar gadaixados auqcionze<br />
gasayidad gamotanili im nivTis sawyisi Rirebulebis 2 procenti, romlis<br />
SeZenasac apirebs, rac gamarjvebis SemTxvevaSi CaiTvleba gadaxdili Tanxis<br />
angariSSi.<br />
6. auqcions atarebs Sesabamisi <strong>sagadasaxado</strong> organos warmomadgeneli.<br />
igi auqcions gaxsnilad acxadebs da sTavazobs sawyiss fass.<br />
7. auqcioni grZeldeba manam, sanam sxva SemoTavazeba aRar moxdeba.<br />
Sesabamisi <strong>sagadasaxado</strong> organos warmomadgenelma unda gamoacxados bolo<br />
SemoTavazebuli fasis avtori, ris Semdegac auqcioni dasrulebulad<br />
cxaddeba.<br />
8. pirebs, romlebmac ver gaimarjves auqcionSi, gadaxdili Tanxa<br />
ubrundebaT auqcionis dasrulebidan 5 dRis ganmavlobaSi.<br />
9. piri, romlis SemoTavazebuli fasi miRebul iqneba auqcionze da<br />
romelic Seisyidis CamorTmeul qonebas, valdebulia dauyovnebliv<br />
gadaixados Tavis mier SemoTavazebuli fasis aranakleb naxevari an 5000<br />
lari umciresi Tanxis mixedviT, xolo Tanxis darCenili nawili unda<br />
daifaros reliazaciidan 14 kalendaruli dRis ganmavlobaSi. Tanxis srulad<br />
dafarvamde myidvels ar gaaCnia qonebaze sakuTrebis ufleba.<br />
10. auqcionze qonebis SesyidvisTvis gadaxdili Tanxebi Seitaneba<br />
xazinis sadepozito qveangariSze, saidanac amoRebasTan Senaxvasa da<br />
realizaciasTan dakavSirebuli xarjebis eqvivalenturi TanxebiT xdeba<br />
aRniSnuli xarjebis dafarva, xolo darCenili Tanxebi iricxeba biujetis<br />
Sesabamis angariSze.<br />
11. Tanxis srulad gadaxdisTanave myidvels eZleva sertifikati<br />
gayidvisa da qonebis flobis (gankargvis) Sesaxeb. am sertifikatiT myidvels<br />
gadaecema sakuTrebis ufleba, romelzedac vrceldeba ara<strong>sagadasaxado</strong><br />
giravnobis ufleba, rac arsebobda qonebis gayidvamde da romelic<br />
aRemateboda <strong>sagadasaxado</strong> giravnobis uflebas, da ramac gamoiwvia qonebis<br />
dayadaReba. myidvelma dauyovnebliv unda gamoitanos qoneba nebismieri<br />
sawyobidan Tu sacavidan, sadac <strong>sagadasaxado</strong> departamenti inaxavda mas.<br />
myidvelis sakuTrebis ufleba Sedis ZalaSi Tanxis saxelmwifosaTvis<br />
srulad gadaxdisTanave.<br />
12. Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebis Rirebulebis<br />
srulad gadaxdas dadgenil vadaSi, is kargavs yovelgvar uflebas aRniSnul<br />
qonebaze da mis mier qonebis SeZenis mizniT ukve gadaxdil Tanxaze (maT<br />
Soris, depozitze ganTavsebul Tanxaze). aseT SemTxvevaSi gadaxdili TanxiT<br />
daifareba is gadasaxadebi, romelTa dafarvis mizniTac Tavis droze<br />
ganxorcielda qonebis realizacia.<br />
13. Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebis Rirebulebis<br />
dadgenili wesiT gadaxdas, saxelmwifo (<strong>sagadasaxado</strong> organo)<br />
uflebamosilia:<br />
a) auqcionis Catarebis Sesaxeb xelaxali gancxadebis gamoqveynebidan 30<br />
dRis Semdeg qoneba xelmeored gaitanos gasayidad ganmeorebiT auqcionze;<br />
55
) moxsnas qonebaze yadaRa da daubrunos is gadasaxadis gadamxdels<br />
mflobelobisa da gankargvis uflebiT.<br />
14. dayadaRebuli malfuWebadi saqonlis realizacia SeiZleba moxdes<br />
dauyovnebliv. malfuWebad saqonlad iTvleba mxolod is saqoneli, romlis<br />
Senaxvis vadis gasvlamde darCenilia 10 dReze naklebi. malfuWebadi<br />
saqonlis gayidvis SemTxvevaSi gadasaxadis gadamxdelis sxva kreditorebs<br />
auqcionis Catarebis TariRidan 60 dRis vadaSi ufleba aqvT mimarTon<br />
<strong>sagadasaxado</strong> organos xelmZRvanels administraciuli sarCeliT, rom maTac<br />
hqondaT daregistrirebuli giravnobis ufleba gayidul malfuWebad<br />
saqonelze <strong>sagadasaxado</strong> giravnobis registraciis TariRze ufro adre. aseTi<br />
sarCelis miRebis Semdeg <strong>sagadasaxado</strong> organos xelmZRvaneli valdebulia<br />
ganixilos administraciuli sarCeli 30 dRis vadaSi. <strong>sagadasaxado</strong> organos<br />
xelmZRvanelis mier sarCelis mosarCeles sasargeblod gadawyvetis<br />
SemTxvevaSi <strong>sagadasaxado</strong> organo gadauxdis mosarCeles malfuWebadi<br />
saqonlis gayidvis Sedegad miRebuli Tanxis mTlian odenobas an moTxovnis<br />
Tanxas, umciresi Tanxis mixedviT.<br />
15. qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi<br />
ifareba:<br />
a) amoRebasTan, Senaxvasa da realizaciasTan dakavSirebuli xarjebi;<br />
b) gadasaxadis Tanxebi;<br />
g) jarimisa da sauravis Tanxebi.<br />
16. qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi<br />
dafaruli Tanxebis Semdeg darCenili saxsrebi ubrundeba gadasaxadis<br />
gadamxdels 5 sabanko dRis vadaSi.<br />
17. maregistrirebeli organoebi, auqcionze qonebis myidvelis mier<br />
sertifikatis (mowmobis) wardgenis SemTxvevaSi, uflebamosilni arian<br />
<strong>saqarTvelos</strong> kanonmdeblobiT dadgenili wesiT daaregistriron qonebis<br />
axali mesakuTre, romelic daikavebs Zveli mesakuTris adgils da xdeba<br />
sakuTrebis gadacemis momentSi arsebul nivTTan dakavSirebuli<br />
samarTlebrivi urTierTobis monawile.<br />
18. dayadaRebuli qonebis realizacia Sewydeba, Tu gadasaxadis<br />
gadamxdeli auqcionis Catarebamde uzrunvelyofs <strong>sagadasaxado</strong><br />
valdebulebebisa da <strong>sagadasaxado</strong> organos mier auqcionis organizebisaTvis<br />
ukve gaweuli xarjis dafarvas an <strong>sagadasaxado</strong> organosa da gadasaxadis<br />
gadamxdels Soris <strong>sagadasaxado</strong> davalianebis gadavadebas werilobiTi<br />
SeTanxmebis safuZvelze (misi arsebobis SemTxvevaSi).<br />
19. <strong>sagadasaxado</strong> organoebis mier dayadaRebuli qonebis realizaciis<br />
wess adgens <strong>saqarTvelos</strong> mTavroba.<br />
muxli 89. sabanko angariSebidan gadasaxadis, sauravisa da jarimis<br />
Tanxebis Camowera<br />
1. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli<br />
piri ar Seasrulebs <strong>sagadasaxado</strong> valdebulebas misi SesrulebisaTvis<br />
<strong>sagadasaxado</strong> kanonmdeblobiT dadgenili vadis gasvlidan 10 dReSi, maSin<br />
<strong>sagadasaxado</strong> organos ufleba aqvs, aRiarebuli <strong>sagadasaxado</strong> davalianebis<br />
farglebSi, misi sabanko angariSebidan sainkaso davalebiT Camoweros<br />
gadasaxadis, sauravisa da jarimis Tanxebi da Caricxos Sesabamis biujetebSi.<br />
2. gadawyvetilebas gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an<br />
sxva valdebuli piris sabanko angariSebidan gadasaxadis, sauravisa da<br />
jarimis Tanxebis Camoweris Sesaxeb iRebs <strong>sagadasaxado</strong> organos ufrosi/misi<br />
56
moadgile brZanebiT da am <strong>kodeqsi</strong>T dadgenili wesiT gadascems movales da<br />
im sabanko dawesebulebas, romelSic gaxsnilia movalis sabanko angariSebi.<br />
3. <strong>sagadasaxado</strong> organos sainkaso davalebas gadasaxadis, sauravisa da<br />
jarimis Tanxebis Sesabamis biujetebSi gadaricxvis Sesaxeb sabanko<br />
dawesebuleba asrulebs upirobod.<br />
4. <strong>sagadasaxado</strong> organos sainkaso davalebaSi unda mieTiTos<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris is<br />
sabanko angariSebi, saidanac unda ganxorcieldes gadasaxadis, sauravisa da<br />
jarimis Tanxebis gadaricxva da gadasaricxi Tanxis odenoba.<br />
muxli 90. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris salarodan naRdi fuladi saxsrebis amoReba<br />
1. Tu aRiarebuli <strong>sagadasaxado</strong> davalianebis dasafarad arasakmarisia<br />
am <strong>kodeqsi</strong>s 89-e muxliT gaTvaliswinebuli da <strong>sagadasaxado</strong> organos mier<br />
gatarebuli RonisZieba, maSin <strong>sagadasaxado</strong> organos ufleba aqvs,<br />
mosamarTlis brZanebis gareSe, ganaxorcielos gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris salaros<br />
seifidan an sxva saTavsidan (garda fizikuri piris sacxovrebeli binisa)<br />
masSi arsebuli naRdi fuladi saxsrebis (maT Soris, ucxouri valutis)<br />
amoReba aRiarebuli <strong>sagadasaxado</strong> davalianebis dafarvisTvis aucilebeli<br />
odenobiT. naRdi fuladi saxsrebis amoRebis wesi ganisazRvreba <strong>saqarTvelos</strong><br />
finansTa ministris mier.<br />
2. movalis salarodan an sxva saTavsidan amoRebuli naRdi fuladi<br />
saxsrebi Sesabamisi biujetebis angariSze Caricxvis mizniT imave dRes unda<br />
iqnes Setanili sabanko dawesebulebaSi. Tu aRniSnuli fuladi saxsrebis<br />
Setana sabanko dawesebulebaSi imave dRes SeuZlebelia, isini Setanil unda<br />
iqnes sabanko dawesebulebaSi uaxloes samuSao dRes.<br />
muxli 91. crumagieri mflobeloba<br />
1. Tu sasamarTlo daadgens, rom praqtikulad SeuZlebelia gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris gansxvaveba sxva<br />
pirisagan imis gamo, rom es ukanaskneli gamoyenebulia gadasaxadebisagan<br />
Tavis asarideblad, aRniSnuli pirebi warmoadgenen erTimeoris crumagier<br />
pirebs.<br />
2. am muxlis pirvel nawilSi aRniSnul SemTxvevaSi, Tu gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs aqvs Seusrulebeli,<br />
vadagadacilebuli <strong>sagadasaxado</strong> valdebuleba, <strong>sagadasaxado</strong> organos ufleba<br />
aqvs crumamgieri piris mimarT gaataros <strong>sagadasaxado</strong> valdebulebis<br />
Sesrulebis uzrunvelyofis am <strong>kodeqsi</strong>T gaTvaliswinebuli RonisZiebebi.<br />
muxli 92. gadasaxadebis mixedviT vadagadacilebuli<br />
davalianebebis Camowera<br />
1. gadasaxadiT, jarimiTa da sauraviT vadagadacilebuli davalianebebi<br />
Camoiwereba, Tu:<br />
a) vadagadacilebuli davalianeba aRiarebulia uimedo <strong>sagadasaxado</strong><br />
davalianebad;<br />
b) <strong>sagadasaxado</strong> valdebulebebi Sewyvetilia am <strong>kodeqsi</strong>s 62-e muxlis an<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobis sxva aqtebis safuZvelze.<br />
2. am muxliT gaTvaliswinebul SemTxvevebSi vadagadacilebuli<br />
davalianeba Camoiwereba <strong>saqarTvelos</strong> finansTa saministrosTan Seqmnili<br />
vadagadacilebuli <strong>sagadasaxado</strong> da sasesxo davalianebebis<br />
57
estruqturizaciis mizanSewonilobis sakiTxis Semswavleli komisiis<br />
daskvnis safuZvelze <strong>saqarTvelos</strong> finansTa ministris brZanebiT.<br />
3. Tu piri, romelsac Camoewera uimedo <strong>sagadasaxado</strong> davalianeba,<br />
agrZelebs ekonomikur saqmianobas an/da dadginda, rom mas gaaCnia qoneba,<br />
maSin am piris mimarT ganaxldeba adre Camowerili <strong>sagadasaxado</strong><br />
valdebulebis moqmedeba, sauravis daricxva da jarimis dakisreba.<br />
kari V<br />
<strong>sagadasaxado</strong> angariSgeba<br />
Tavi XII<br />
gadasaxadiT dasabegri obieqtebis aRricxva da <strong>sagadasaxado</strong><br />
angariSgeba<br />
muxli 93. gadasaxadiT dasabegri obieqtebis aRricxva<br />
1. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti da sxva valdebuli piri<br />
valdebulia awarmoos saaRricxvo dokumentacia <strong>saqarTvelos</strong> moqmedi<br />
kanonmdeblobis Sesabamisad im operaciebze, romlebic warmoSobs:<br />
a) aRniSnuli piris <strong>sagadasaxado</strong> valdebulebas;<br />
b) aRniSnuli piris mier gadasaxadis dakavebis valdebulebas;<br />
g) aRniSnuli piris mier <strong>sagadasaxado</strong> dabegvrasTan dakavSirebiT<br />
monacemebis wardgenis valdebulebas.<br />
2. pirvelad <strong>sagadasaxado</strong> dokumentad miiCneva werilobiTi sabuTi,<br />
romelSic unda miuTiTos:<br />
a) dokumentis dasaxeleba;<br />
b) dokumentis Sedgenis TariRi;<br />
g) dokumentis araganmeorebadi nomeri;<br />
d) sameurneo operaciis monawile mxareTa (fizikuri piris SemTxvevaSi<br />
_ saxeli da gvari, gadasaxadis gadamxdelis saidentifikacio nomeri,<br />
sacxovrebeli adgilis misamarTi, piradobis damadasturebeli dokumentis<br />
nomeri, dokumentis gamcemi organosa da gacemis TariRi; iuridiuli piris<br />
SemTxvevaSi _ iuridiuli piris sruli saxelwodeba, misi iuridiuli<br />
misamarTi, gadasaxadis gadamxdelis saidentifikacio nomeri).<br />
e) sameurneo operaciis Sinaarsi;<br />
v) gadacemuli saqonlis/momsaxurebis dasaxeleba (srul CamonaTvali),<br />
misi odenoba da zomis erTeuli (aseTis SesaZleblobis SemTxvevaSi);<br />
z) gadacemuli saqonlis/momsaxurebis Rirebuleba (CamonaTvalis<br />
mixedviT);<br />
T) aqcizisa da dRg-is Tanxa (aqcizur saqonelze);<br />
i) dRg-is Tanxa (dRg-iT dasabegr araqcizur saqonelze/momsaxurebaze);<br />
k) sameurneo operaciis monawile mxareTa an TiToeuli maTganis<br />
uflebamosili warmomadgenlis saxeli, gvari da xelmowera.<br />
3. pirveladi <strong>sagadasaxado</strong> dokumenti dgeba minimum or identur<br />
egzemplarad, romelTagan erTi rCeba pirs, romelmac Seadgina da gasca<br />
mocemuli dokumenti, xolo meore gadaecema da inaxeba im pirTan,<br />
romlisTvisac gankuTvnilia mocemuli dokumenti.<br />
58
4. Tu gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris saaRricxvo da sxva dokumentebi Sedgenilia ucxour enaze da igi<br />
gaugebaria <strong>sagadasaxado</strong> organosaTvis, maSin am ukanasknels SeuZlia<br />
moiTxovos maTi Targmna saxelmwifo enaze.<br />
5. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli<br />
piri saaRricxvo dokumentacias awarmoebs eleqtronuli sainformacio<br />
teqnologiebis saSualebiT, is valdebulia, <strong>sagadasaxado</strong> kontrolis<br />
ganxorcielebis farglebSi <strong>sagadasaxado</strong> organos moTxovnisTanave<br />
warudginos saaRricxvo dokumentebis qaRaldze amobeWdili asli.<br />
6. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
valdebulia Seinaxos saaRricxvo dokumentacia im kalendaruli wlis<br />
damTavrebidan, romelsac igi miekuTvneba, aranakleb 6 wlis vadiT.<br />
muxli 94. zogierTi saqmianobis aRricxva<br />
1. zogierTi saqmianobis ganmaxorcielebel gadasaxadis gadamxdels, Tu<br />
aseTi saqmianobisaTvis am <strong>kodeqsi</strong>T gansazRvrulia dabegvris gansxvavebuli<br />
pirobebi, maSin aseTi piris mimarT <strong>saqarTvelos</strong> finansTa ministrma SeiZleba<br />
daadginos aseT saqmianobasTan dakavSirebuli Semosavlebisa da xarjebis<br />
gancalkevebulad aRricxvis valdebuleba.<br />
2. zogierTi saxis saqmianobasTan dakavSirebuli Semosavlebi da<br />
xarjebi dadasturebul unda iqnes saaRricxvo dokumentaciiT.<br />
muxli 95. <strong>sagadasaxado</strong> deklaracia<br />
1. <strong>sagadasaxado</strong> deklaracia warmoadgens gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris werilobiT<br />
angariSgebas miRebuli Semosavlebisa da gaweuli xarjebis, Semosavlis<br />
wyaroebis, gadasaxadiT dasabegri sxva obieqtebis, <strong>sagadasaxado</strong> SeRavaTebis,<br />
gamoangariSebuli gadasaxadis Tanxisa an/da gadasaxadis gamoangariSebasTan<br />
da gadaxdasTan dakavSirebuli sxva monacemebis Sesaxeb.<br />
2. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri<br />
valdebulia waradginos <strong>sagadasaxado</strong> deklaracia am <strong>kodeqsi</strong>T<br />
gaTvaliswinebul SemTxvevebsa da vadebSi.<br />
3. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri<br />
valdebulia am <strong>kodeqsi</strong>s debulebaTa Sesabamisad <strong>sagadasaxado</strong> deklaracia<br />
warudginos <strong>sagadasaxado</strong> organos Tavisi <strong>sagadasaxado</strong> aRricxvis adgilis<br />
mixedviT. <strong>saqarTvelos</strong> finansTa ministris mier dadgenil SemTxvevebSi<br />
<strong>sagadasaxado</strong> deklaracia SeiZleba wardgenil iqnes informaciis magnituri<br />
matarebliT (disketa, kompaqt-diski da sxva) an eleqtronuli fostiT,<br />
romelic iZleva amgvari informaciis kompiuteruli damuSavebis<br />
SesaZleblobas.<br />
4. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ufleba aqvs <strong>sagadasaxado</strong> deklaracia <strong>sagadasaxado</strong> organoSi waradginos<br />
piradad an gagzavnos dazRveuli fostiT. <strong>sagadasaxado</strong> organos ufleba ara<br />
aqvs uari ganacxados <strong>sagadasaxado</strong> deklaraciis miRebaze da igi valdebulia<br />
aRniSnuli deklaraciis aslze dasvas beWedi da miuTiTos misi miRebis<br />
TariRi. <strong>sagadasaxado</strong> deklaraciis dazRveuli fostiT gagzavnis SemTxvevaSi,<br />
misi wardgenis dRed CaiTvleba <strong>sagadasaxado</strong> deklaraciis gagzavnis TariRi.<br />
5. saerTo-saxelmwifoebriv da adgilobriv gadasaxadebze <strong>sagadasaxado</strong><br />
deklaraciebis formebsa da <strong>sagadasaxado</strong> deklaraciebis Sevsebis wesis<br />
Sesaxeb instruqciebs amtkicebs <strong>saqarTvelos</strong> finansTa ministri.<br />
59
6. <strong>sagadasaxado</strong> deklaracias xels awers gadasaxadis<br />
gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli piri an/da misi kanonieri<br />
an uflebamosili warmomadgeneli.<br />
muxli 96. <strong>sagadasaxado</strong> deklaraciis wardgenis vadis gagrZeleba<br />
Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
socialuri, saSemosavlo, qonebis an mogebis gadasaxadis deklaraciis<br />
wardgenis vadis gasvlamde werilobiT mimarTavs <strong>sagadasaxado</strong> organos vadis<br />
gagrZelebis Taobaze da gadaixdis im droisaTvis mosalodnel gadasaxadsac,<br />
deklaraciis wardgenis vada avtomaturad gagrZeldeba 3 TviT. am muxlis<br />
Tanaxmad <strong>sagadasaxado</strong> deklaraciis wardgenis vadis gagrZeleba ar moqmedebs<br />
gadasaxadis gadaxdis droze da ar aCerebs gadauxdel gadasaxadze sauravis<br />
daricxvas.<br />
muxli 97. <strong>sagadasaxado</strong> deklaraciaSi cvlilebisa an/da damatebis<br />
Setana<br />
1. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
Tavis mier wardgenil <strong>sagadasaxado</strong> deklaraciaSi aRmoaCens Secdomebs,<br />
romelic iwvevs <strong>sagadasaxado</strong> valdebulebis cvlilebas (Semcirebas an<br />
zrdas), igi valdebulia <strong>sagadasaxado</strong> deklaraciaSi Seitanos Sesabamisi<br />
cvlileba an/da damateba.<br />
2. Tu am muxlis pirveli nawiliT gaTvaliswinebuli <strong>sagadasaxado</strong><br />
deklaraciaSi cvlilebisa an/da damatebis Setana waredgineba <strong>sagadasaxado</strong><br />
organos <strong>sagadasaxado</strong> deklaraciis wardgenis vadis amowurvamde, Secvlili<br />
<strong>sagadasaxado</strong> deklaracia CaiTvleba Tavdapirvelad wardgenilad.<br />
kari VI<br />
<strong>sagadasaxado</strong> kontroli<br />
Tavi XIII<br />
ZiriTadi debulebani<br />
muxli 98. <strong>sagadasaxado</strong> kontrolis zogadi debulebani<br />
1. am karSi gaTvaliswinebuli <strong>sagadasaxado</strong> kontrolis debulebani<br />
gamoiyeneba yvela gadasaxadisa da gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis/sxva valdebuli piris mimarT, Tu <strong>saqarTvelos</strong> <strong>sagadasaxado</strong><br />
kanonmdeblobiT sxva ram ar aris dadgenili.<br />
2. <strong>sagadasaxado</strong> kontrols axorcielebs mxolod <strong>sagadasaxado</strong><br />
organoebi, xolo sabaJo kanonmdeblobiT gansazRvrul SemTxvevebSi – sabaJo<br />
organoebi.<br />
3. sxva makontrolebel da samarTaldamcav organoebs ekrZalebaT<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris<br />
saqmianobis <strong>sagadasaxado</strong> Semowmeba. aucileblobis SemTxvevaSi, <strong>sagadasaxado</strong><br />
organo gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris saqmianobis <strong>sagadasaxado</strong> kontrols axorcielebs operatiul-samZebro<br />
saqmianobis ganmaxorcielebeli organos TxovniT, risTvisac <strong>sagadasaxado</strong><br />
60
organo Semowmebis uflebas moipovebs mosamarTlis brZanebiT. sasamarTloSi<br />
Semowmebis Sesaxeb Suamdgomlobas aRZravs operatiul-samZebro saqmianobis<br />
ganmaxorcielebeli organo, romelic mosamarTles warudgens Sesabamis<br />
informacias gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris mier <strong>saqarTvelos</strong> kanonmdeblobis darRvevebis Sesaxeb.<br />
mosamarTle sakiTxs ganixilavs erTpirovnulad, daxurul sasamarTlo<br />
sxdomaze, mxareTa monawileobis gareSe.<br />
4. <strong>sagadasaxado</strong> kontroli moicavs mimdinare kontrolis procedurebs<br />
(gadasaxadis gadamxdelTa aRricxvas, gadasaxadis gadamxdelisagan<br />
informaciis wardgenis moTxovnas, zogad analitikur procedurebs),<br />
gadasaxadis gadamxdelis saqmianobaze dakvirvebas (qronometraJs,<br />
sakontrolo Sesyidvas, inventarizacias, daTvalierebas) da <strong>sagadasaxado</strong><br />
Semowmebas (kameralursa da gasvliTs). Tu saeqsporto-saimporto<br />
operaciebTan dakavSirebuli gadasaxadebi ganisazRvreba sabaJo<br />
procedurebis mixedviT, <strong>sagadasaxado</strong> kontroli xorcieldeba agreTve sabaJo<br />
organoebis mier <strong>saqarTvelos</strong> sabaJo kanonmdeblobis Sesabamisad.<br />
5. <strong>sagadasaxado</strong> kontrolis procedurebma gonivrul farglebSi ar<br />
unda daarRvios gadasaxadis gadamxdelis saqmianobis Cveuli ritmi da ar<br />
gaaCeros gadasaxadis gadamxdelis saqmianoba.<br />
muxli 99. <strong>sagadasaxado</strong> kontrolis ganxorcieleba<br />
1. <strong>sagadasaxado</strong> organo uflebamosilia gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris saqmianobaze<br />
ganaxorcielos <strong>sagadasaxado</strong> kontroli mxolod am <strong>kodeqsi</strong>T dadgenili<br />
wesiT.<br />
2. mxolod mosamarTlis brZanebis safuZlvelze, <strong>sagadasaxado</strong> organo<br />
uflebamosilia gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva<br />
valdebuli piris mimarT gamoiyenos <strong>sagadasaxado</strong> kontrolis formebi da<br />
meTodebi, garda:<br />
a) mimdinare kontrolis procedurebisa;<br />
b) gadasaxadis gadamxdelis saqmianobaze dakvirvebis procedurebisa<br />
(amasTan, araaqcizuri saqonlis mflobel pirs mosamarTlis brZanebis gareSe<br />
kalendaruli wlis ganmavlobaSi inventarizacia SeiZleba Cautardes ara<br />
umetes 3-jer);<br />
g) kameraluri <strong>sagadasaxado</strong> Semowmebisa;<br />
d) gegmiuri gasvliTi <strong>sagadasaxado</strong> Semowmebisa;<br />
e) im sakontrolo gasvliTi <strong>sagadasaxado</strong> Semowmebisa, romelic<br />
dakavSirebulia sawarmos/organizaciis reorganizaciasTan an likvidaciasTan;<br />
v) am <strong>kodeqsi</strong>s 114-e muxlis Sesabamisad.<br />
3. mosamarTle brZanebas gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis<br />
an sxva valdebuli piris saqmianobis <strong>sagadasaxado</strong> Semowmebis Sesaxeb gascems<br />
mxolod im SemTxvevaSi, rodesac <strong>sagadasaxado</strong> organo mas warudgens<br />
Sesabamis informacias dasabuTebuli da safuZvliani eWviT aRniSnuli<br />
pirebis mier <strong>sagadasaxado</strong> kanonmdeblobis moTxovnaTa darRvevis Sesaxeb.<br />
4. Tu mosamarTle ar gascems brZanebas gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris saqmianobis<br />
<strong>sagadasaxado</strong> Semowmebis Sesaxeb, gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis an sxva valdebuli piris aRniSnuli Semowmeba ar ganxorcieldeba.<br />
5. am muxliT gansazRvruli sakiTxis mosamarTlis mier ganxilvisa da<br />
gadawyvetis wesi ganisazRvreba <strong>saqarTvelos</strong> administraciul saproceso<br />
<strong>kodeqsi</strong>T.<br />
61
6. <strong>sagadasaxado</strong> organo uflebamosilia ganaxorcielos gadasaxadis<br />
gadamxdelis an gadasaxadis gadamxdelad registrirebis valdebuli piris<br />
<strong>sagadasaxado</strong> Semowmeba mxolod im sakiTxTan dakavSirebiT, romlis<br />
Sesaxebac arsebobs mosamarTlis brZaneba.<br />
7. mosamarTlis brZanebis gareSe akrZalulia gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris saqmianobis ukve<br />
Semowmebuli periodis xelaxali Semowmeba.<br />
Tavi XIV<br />
mimdinare kontrolis procedurebi<br />
muxli 100. gadasaxadis gadamxdelTa aRricxva<br />
1. sawarmo/organizacia da mewarme fizikuri piri valdebulia,<br />
registraciidan an ekonomikuri saqmianobis dawyebidan 10 dRis vadaSi,<br />
<strong>sagadasaxado</strong> aRricxvis Sesaxeb gancxadebiT mimarTos <strong>sagadasaxado</strong> organos<br />
Tavisi saqmianobis adgilis mixedviT.<br />
2. ,,mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis pirveli muxlis me-2<br />
punqtiT gansazRvruli fizikuri piri valdebulia <strong>sagadasaxado</strong> aRricxvis<br />
Sesaxeb gancxadebiT mimarTos <strong>sagadasaxado</strong> organos ekonomikuri saqmianobis<br />
ganxorcielebis adgilis mixedviT, ekonomikuri saqmianobis dawyebidan 10<br />
dRis vadaSi.<br />
3. fizikuri piri, garda am muxlis pirveli da me-2 nawilebiT<br />
gaTvaliswinebuli fizikuri pirebisa, valdebulia saidentifikacio nomris<br />
misaRebad mimarTos <strong>sagadasaxado</strong> organos Tavisi sacxovrebeli adgilis<br />
mixedviT, mimdinare gadasaxadebis gadaxdis an deklaraciis wardgenis<br />
vadamde aranakleb 10 dRiT adre.<br />
4. Tu gadasaxadis gadamxdels <strong>sagadasaxado</strong> aRricxvis adgilis<br />
gansazRvrasTan dakavSirebiT Seeqmna sirTuleebi, mis mier wardgenili<br />
monacemebis safuZvelze gadawyvetilebas iRebs <strong>sagadasaxado</strong> organo.<br />
muxli 101. aRricxvaze ayvanisa da aRricxvidan moxsnis wesi,<br />
gadasaxadis gadamxdelis saidentifikacio nomeri<br />
1. sawarmo/organizacia, garda ucxouri sawarmos mudmivi<br />
dawesebulebisa, <strong>sagadasaxado</strong> organoSi waradgens gancxadebas <strong>sagadasaxado</strong><br />
organoSi aRricxvaze ayvanis Sesaxeb da masTan erTad saxelmwifo<br />
registraciis mowmobis, sadamfuZneblo da saxelmwifo registraciisaTvis<br />
savaldebulo sxva dokumentebis <strong>saqarTvelos</strong> kanonmdeblobiT dadgenili<br />
wesiT damowmebuli aslebis TiTo egzemplars.<br />
2. mewarme fizikuri piri <strong>sagadasaxado</strong> organoSi waradgens<br />
<strong>sagadasaxado</strong> aRricxvis Sesaxeb gancxadebas da masTan erTad `mewarmeTa<br />
Sesaxeb~ <strong>saqarTvelos</strong> kanoniT gaTvaliswinebul dokumentebs saxelmwifo<br />
registraciis mizniT.<br />
3. <strong>sagadasaxado</strong> organo TiToeul gadasaxadis gadamxdels<br />
/<strong>sagadasaxado</strong> agents aniWebs saidentifikacio nomers, romelic gamoiyeneba<br />
yvela gadasaxadis, maT Soris, sabaJo gadasaxdelebis gadaxdisTvisac.<br />
4. gadasaxadis gadamxdelis saidentifikacio nomeri mudmivia da misi<br />
Secvla an ganmeoreba akrZalulia.<br />
5. <strong>sagadasaxado</strong> organo valdebulia gadasaxadis gadamxdels<br />
gancxadebis wardgenidan 5 dRis vadaSi mianiWos saidentifikacio nomeri da<br />
62
amave vadaSi gadasces mas <strong>saqarTvelos</strong> finansTa ministris mier dadgenili<br />
formis gadasaxadis gadamxdelis mowmoba.<br />
6. gadasaxadis gadamxdeli valdebulia gadasaxadis gadamxdelis<br />
saidentifikacio nomeri miuTiTos <strong>sagadasaxado</strong> deklaraciaSi, <strong>sagadasaxado</strong><br />
da sabaJo organoebTan mimowerisa da <strong>saqarTvelos</strong> <strong>sagadasaxado</strong><br />
kanonmdeblobiT gansazRvrul sxva dokumentebSi.<br />
7. gadasaxadis gadamxdelisaTvis <strong>sagadasaxado</strong> aRricxvis<br />
(registraciis), saidentifikacio nomris miniWebis, gamoyenebis pirobebsa da<br />
wesebs gansazRvravs <strong>saqarTvelos</strong> finansTa ministri.<br />
8. saaRricxvo monacemebis safuZvelze <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departamenti awarmoebs gadasaxadis gadamxdelTa<br />
erTian saxelmwifo reestrs.<br />
9. identificirebuli informacia gadasaxadis gadamxdelis Sesaxeb misi<br />
aRricxvaze ayvanis momentidan iTvleba <strong>sagadasaxado</strong> saidumlod, Tu am<br />
<strong>kodeqsi</strong>T sxva ram ar aris gaTvaliswinebuli.<br />
10. <strong>sagadasaxado</strong> aRricxvaze (registraciaze) asayvanad saWiro<br />
dokumentebis formebs amtkicebs <strong>saqarTvelos</strong> finansTa ministri.<br />
muxli 102. gadasaxadis gadamxdelisagan informaciis moTxovna<br />
1. <strong>sagadasaxado</strong> organos uflebamosil Tanamdebobis pirs, <strong>sagadasaxado</strong><br />
organos ufrosis an misi moadgilis werilobiTi brZanebis safuZvelze,<br />
ufleba aqvs moiTxovos gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentisa an<br />
maTi warmomadgenelisgan saaRricxvo dokumentaciis an/da dabegvrasTan<br />
dakavSirebuli informaciis wardgena.<br />
2. saaRricxvo dokumentaciis an/da dabegvrasTan dakavSirebuli<br />
informaciis wardgena warmoebs <strong>sagadasaxado</strong> organos Tanamdebobis piris<br />
motivirebuli werilobiTi moTxovniT, sadac konkretulad unda mieTiTos<br />
warsadgeni saaRricxvo dokumentaciis an/da dabegvrasTan dakavSirebuli<br />
informaciis CamonaTvali da maTi wardgenis gonivruli vada (aslebis<br />
damowmebas axorcielebs gadasaxadis gadamxdeli).<br />
muxli 103. sabanko angariSebis gaxsnisas bankebis mier<br />
informaciis wardgena<br />
banki da sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxva<br />
organizacia valdebulia:<br />
a) mewarme fizikuri pirs an/da sawarmos/organizacias gauxsnas sabanko<br />
an/da sxva angariSi mxolod <strong>sagadasaxado</strong> organos mier gacemuli<br />
gadasaxadis gadamxdelis saidentifikacio nomris miniWebis damadasturebeli<br />
dokumentis wardgenis Semdeg, am muxlis ,,b” qvepunqtiT gaTvaliswinebuli<br />
SemTxvevis garda;<br />
b) ucxouri sawarmosaTvis sabanko angariSis gaxsnisas, banki<br />
valdebulia amis Sesaxeb 3 dRis vadaSi acnobos <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departaments, romlis mier informaciis miRebamde<br />
aRniSnuli piris angariSidan ar awarmoos gasavlis operaciebi. garda amisa,<br />
angariSis gamxsneli ucxouri sawarmos mier mowodebuli informaciis<br />
safuZvelze igi warudgens <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departaments aRniSnuli piris saidentifikacio nomris an/da mudmivi<br />
dawesebulebis faqtiuri misamarTis Sesaxeb informacias (Tu aseTi arsebobs<br />
an angariSis gamxsnelma pirma es informacia warudgina banks);<br />
g) 3 dRis vadaSi acnobos Sesabamis <strong>sagadasaxado</strong> organos gadasaxadis<br />
gadamxdelisaTvis aRniSnuli angariSis gaxsnis Sesaxeb da <strong>sagadasaxado</strong><br />
63
organos mier aRniSnuli informaciis miRebamde ar awarmoos gasavlis<br />
operaciebi gadasaxadis gadamxdelis angariSidan;<br />
d) gadasaxadis gadamxdelis angariSidan ar awarmoos gasavlis<br />
operaciebi dokumentebSi gadasaxadis gadamxdelis saidentifikacio nomris<br />
miTiTebis gareSe;<br />
e) banks ufleba aqvs <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departaments acnobos fizikuri piris mier angariSis gaxsnis an arsebobis<br />
Sesaxeb informacia.<br />
muxli 104. calkeul SemTxvevaSi dabegvris obieqtis, dabegvrasTan<br />
dakavSirebuli obieqtisa da <strong>sagadasaxado</strong> valdebulebis gansazRvra<br />
1. Tu raime Tanxa gamoiyeneba konkretuli piris interesebisaTvis,<br />
CaiTvleba, rom es Tanxa miRebuli aqvs am pirs.<br />
2. Tu gadasaxadis gadamxdeli ar awarmoebs buRaltrul aRricxvas am<br />
<strong>kodeqsi</strong>T dadgenili formiTa da wesiT an ar awarmoebs mas saerTod, an<br />
saaRricxvo dokumentacia dakarguli an/da ganadgurebulia, ris Sedegad<br />
SeuZlebelia dabegvris obieqtis, dabegvrasTan dakavSirebuli obieqtisa da<br />
<strong>sagadasaxado</strong> valdebulebebis gansazRvra, maSin <strong>sagadasaxado</strong> organos<br />
gadasaxadis odenobis dadgenis mizniT ufleba aqvs gadasaxadis gadamxdels<br />
gadasaxadi daaricxos arsebuli masalebis safuZvelze Sesabamisi faqtebisa<br />
da garemoebebis gaTvaliswinebiT, pirdapiri da arapirdapiri meTodebis<br />
safuZvelze (aqtivebis sidide, saoperacio Semosavlebi da xarjebi da sxva<br />
msgavsi informaciis analizi).<br />
3. urTierTdamokidebul pirebs Soris garigebisas Semosavlebi da<br />
xarjebi ise unda ganawildes, rogorc damoukidebel pirebs Soris dadebuli<br />
garigebis dros.<br />
4. piri, romelic saqonlis/momsaxurebis realizacias axorcielebs<br />
upiratesad naRdi angariSsworebiT, gadasaxadis gadaxdisas gamoiyenebs<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili Semosavlebisa da xarjebis<br />
aRricxvis gamartivebul wesebs. aRniSnuli wesebi ar vrceldeba im<br />
gadasaxadis gadamxdelze, romelic mogebisa da saSemosavlo gadasaxadebis<br />
miznebidan gamomdinare, valdebulia awarmoos an nebayoflobiT awarmoebs<br />
buRaltrul aRricxvas daricxvis meTodiT, agreTve im pirze, romelic<br />
registrirebulia dRg-is gadamxdelad.<br />
5. barteruli operaciebis Rirebulebis Semcirebulad Cvenebisas<br />
<strong>sagadasaxado</strong> organo axorcielebs dabegvris obieqtis koreqtirebas sabazro<br />
fasebis gaTvaliswinebiT da gadasaxadis xelaxal gamoangariSebas<br />
<strong>sagadasaxado</strong> samarTaldarRvevisaTvis gansazRvruli sanqciebis gamoyenebiT.<br />
6. <strong>sagadasaxado</strong> valdebulebis gansazRvris mizniT <strong>sagadasaxado</strong><br />
organos ufleba aqvs:<br />
a) mxedvelobaSi ar miiRos sameurneo operaciebi, romlebsac ar aqvs<br />
arsebiTi ekonomikuri gavlena;<br />
b) klasifikacia Secvalos sameurneo operacias formisa da Sinaarsis<br />
Sesabamisad, Tu operaciis forma ar Seesabameba mis Sinaarss.<br />
muxli 105. zogadi analitikuri procedurebi<br />
1. zogadi analitikuri procedurebiT gaTvaliswinebulia gadasaxadis<br />
gadamxdelisagan miRebuli informaciis ganzogadeba, statistikuri da sxva<br />
informaciis Sekreba, misi SedarebiTi da krebsiTi analizi da am analizis<br />
safuZvelze <strong>sagadasaxado</strong> Semowmebisa da administrirebis RonisZiebebis<br />
dagegmva da optimizacia, maT Soris:<br />
64
a) Semosavlebisa da gadasaxadiT dasabegri sxva obieqtebis Sesaxeb<br />
informaciis Segroveba;<br />
b) <strong>sagadasaxado</strong> valdebulebaTa mixedviT davalianebis warmoSobis<br />
mizezebis Seswavla;<br />
g) <strong>sagadasaxado</strong> SeRavaTebiT mosargeble gadasaxadis gadamxdelebis<br />
mier <strong>sagadasaxado</strong> valdebulebebis Sesrulebis analizi;<br />
d) <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT gaTvaliswinebuli<br />
aRricxvis formebis gamoyeneba.<br />
2. <strong>sagadasaxado</strong> organos mier Catarebuli zogadi analitikuri<br />
procedurebis Sedegebi aisaxeba mimdinare kontrolis Sesaxeb gaformebul<br />
cnobaSi.<br />
Tavi XV<br />
gadasaxadis gadamxdelis saqmianobaze dakvirvebis <strong>sagadasaxado</strong><br />
kontrolis procedurebi<br />
muxli 106. zogadi debulebani gadasaxadis gadamxdelis<br />
saqminobaze dakvirvebis <strong>sagadasaxado</strong> kontrolis procedurebTan<br />
dakavSirebiT<br />
1. gadasaxadis gadamxdelis saqmianobaze dakvirvebis <strong>sagadasaxado</strong><br />
kontrolis procedurebi tardeba <strong>sagadasaxado</strong> organos uflebamosili piris<br />
(pirebis) mier, <strong>sagadasaxado</strong> organos ufrosis an misi moadgilis<br />
motivirebuli brZanebis safuZvelze, amis Taobaze gadasaxadis gadamxdelis<br />
winaswar Setyobinebis gareSe. brZanebaSi unda mieTiTos aRniSnuli<br />
procedurebis Catarebis periodi (misi dawyebisa da dasrulebis vadebi) da<br />
procedurebis ganmaxorcielebeli <strong>sagadasaxado</strong> organos uflebamosili<br />
piris (pirebis) CamonaTvali.<br />
2. <strong>sagadasaxado</strong> organos uflebamosilma pirma gadasaxadis gadamxdels<br />
unda warudginos Tavisi piradobis damadasturebeli mowmoba, <strong>sagadasaxado</strong><br />
organos ufrosis/moadgilis brZaneba gadamxdelis saqmianobaze dakvirvebis<br />
<strong>sagadasaxado</strong> kontrolis procedurebis Catarebis Sesaxeb, am procedurebis<br />
Catarebis programa da gadasaxadis gadamxdelis uflebebis ganmartebiTi<br />
baraTi.<br />
3. gadasaxadis gadamxdelis saqmianobaze dakvirvebis <strong>sagadasaxado</strong><br />
kontrolis procedurebis ganxorcieleba dasaSvebia mxolod gadamxdelis<br />
samuSao saaTebSi an/da faqtobrivi muSaobis dros.<br />
4. gadasaxadis gadamxdelis saqmianobaze dakvirvebis <strong>sagadasaxado</strong><br />
kontrolis procedurebs unda eswrebodes gadasaxadis gadamxdeli an misi<br />
warmomadgeneli, saWiroebis SemTxvevaSi _ mowveuli specialisti.<br />
5. gadasaxadis gadamxdelis saqmianobaze dakvirvebis <strong>sagadasaxado</strong><br />
kontrolis procedurebis Sedegebis Sesaxeb dgeba oqmi, romelsac xels<br />
aweren dakvirvebis <strong>sagadasaxado</strong> kontrolis procedurebis<br />
ganmaxorcielebeli <strong>sagadasaxado</strong> organos uflebamosili Tanamdebobis piri<br />
da gadasaxadis gadamxdeli an misi warmomadgeneli, saWiroebis SemTxvevaSi _<br />
mowveuli specialisti. gadasaxadis gadamxdelis an misi warmomadgenelis<br />
mier oqmze xelis moweraze uaris SemTxvevaSi oqmSi keTdeba Sesabamisi<br />
Canaweri.<br />
muxli 107. qronometraJis Catarebis wesi<br />
65
1. drois garkveul periodSi gadasaxadis gadamxdelis Semosavlebis,<br />
saqonlis/momsaxurebis miwodebis moculobisa da daqiravebul fizikur pirTa<br />
raodenobis dadgenis mizniT <strong>sagadasaxado</strong> organos ufleba aqvs gadasaxadis<br />
gadamxdelis ekonomikur saqmianobaze ganaxorcielos dakvirveba da am<br />
saqmianobis gamokvleva qronometraJis Catarebis wesiT.<br />
2. qronometraJi tardeba <strong>sagadasaxado</strong> organos aranakleb ori<br />
uflebamosili piris mier.<br />
3. qronometraJi xorcieldeba samuSao dRis ganmavlobaSi gadasaxadis<br />
gadamxdelis mier warmoebuli an/da miwodebuli saqonlis/momsaxurebis<br />
moculobis Sesaxeb uwyveti Canawerebis warmoebiT. saWiroebis SemTxvevaSi<br />
<strong>sagadasaxado</strong> organos uflebamosil pirs ufleba aqvT daayenon mricxvelebi<br />
da sxva sazomi xelsawyoebi da awarmoos maTi maCveneblebis registracia<br />
qronometraJis Catarebis yoveli dRis bolos.<br />
4. qronometraJi, rogorc wesi, tardeba kalendaruli Tvis manZilze<br />
aranakleb 7 dRis vadaSi. amasTan, <strong>sagadasaxado</strong> organom SeiZleba miiRos<br />
gadawyvetileba misi momdevno TveSi gagrZelebisa da gadasaxadis<br />
gadamxdelis ekonomikuri saqmianobis obieqtze dakvirvebis mizniT<br />
<strong>sagadasaxado</strong> saguSagos SemoRebis Taobaze.<br />
5. qronometraJis Catarebisas <strong>sagadasaxado</strong> organos warmomadgenlebs<br />
ufleba ara aqvT moiTxovon gadasaxadis gadamxdelis saaRricxvo<br />
dokumentaciis an dabegvrasTan dakavSirebuli sxva informaciis wardgena.<br />
muxli 108. sakontrolo Sesyidvis Catarebis wesi<br />
1. gadasaxadis gadamxdelis realuri Semosavlebis dadgenis mizniT<br />
<strong>sagadasaxado</strong> organos ufleba aqvs ganaxorcielos gadasaxadis<br />
gadamxdelisagan saqonlis/momsaxurebis sakontrolo Sesyidva an/da<br />
daadginos saqonlis/momsaxurebis fasi sakontrolo Sesyidvis SeTavazebis<br />
gziT (misi gasaRebis an moxmarebis miznis gareSe).<br />
2. saqonlis/momsaxurebis sakontrolo Sesyidvis mizania gadasaxadis<br />
gadamxdelis mier saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebis<br />
realuri moculobis dadgena.<br />
muxli 109. daTvaliereba<br />
1. <strong>sagadasaxado</strong> kontrolis ganxorcielebis mizniT <strong>sagadasaxado</strong><br />
organos uflebamosil Tanamdebobis pirs ufleba aqvs Caataros gadasaxadis<br />
gadamxdelis teritoriebisa da Senoba-nagebobebis daTvaliereba, garda<br />
fizikuri piris sacxovrebeli binisa, romlis daTvalierebac SeiZleba<br />
mxolod sasamarTlos gadawyvetilebiT.<br />
2. daTvalierebis proceduriT gaTvaliswinebulia <strong>sagadasaxado</strong><br />
organos uflebamosili Tanamdebobis piris mier gadasaxadis gadamxdelis<br />
teritoriebisa da Senoba-nagebobebis gare da Sida sivrcis vizualuri<br />
daTvaliereba. aRniSnuli proceduris Catarebisas akrZalulia gadasaxadis<br />
gadamxdelis dokumentaciisa da sasaqonlo-materialuri faseulobebis<br />
Semowmeba, aseve misgan sityvieri da werilobiTi axsna-ganmartebebis moTxovna.<br />
3. daTvalierebis procedura ar moicavs seifis, karadis, ujrisa da sxva<br />
msgavsi saTavsis SigTavsis vizualur daTvalierebasa da Semowmebas.<br />
muxli 110. inventarizacia<br />
<strong>sagadasaxado</strong> organos ufross ufleba aqvs sasamarTlos<br />
gadawyvetilebis gareSe aqcizuri saqonlis mflobeli piris sasaqonlomaterialuri<br />
faseulobebis (sxva piris SemTxvevaSi _ kalendaruli wlis<br />
66
ganmavlobaSi ara umetes 3-jer) inventarizaciis Casatareblad gamosces<br />
brZaneba, romelSic unda mieTiTos inventarizaciis Catarebis dawyebis vada<br />
da sainventarizacio procesSi monawile <strong>sagadasaxado</strong> organos<br />
uflebamosili piris vinaoba. aRniSnuli brZanebis safuZvelze gadasaxadis<br />
gadamxdelis xelmZRvanelma (direqtorma), inventarizaciis gonivrul vadebSi<br />
Catarebis mizniT unda Seqmnas sainventarizacio komisia. sainventarizacio<br />
komisiaSi unda Sevidnen is pirebi, romlebic kargad icnoben<br />
sainventarizacio qonebas, ician misi fasi da pirveladi aRricxva. aRniSnuli<br />
komisia valdebulia srulad da droulad aRricxos sasaqonlo-materialuri<br />
faseulobebi warmoebisa da maTi Senaxvis adgilze, gansazRvros<br />
inventarizaciis Sedegebi da Seadginos sasaqonlo-materialuri faseulobebis<br />
aRweris oqmi.<br />
Tavi XVI<br />
<strong>sagadasaxado</strong> Semowmeba<br />
muxli 111. <strong>sagadasaxado</strong> Semowmebis saxeebi<br />
<strong>sagadasaxado</strong> Semowmeba, romelsac atarebs <strong>sagadasaxado</strong> organo,<br />
SeiZleba iyos kameraluri da gasvliTi.<br />
muxli 112. kameraluri <strong>sagadasaxado</strong> Semowmeba<br />
1. kameraluri <strong>sagadasaxado</strong> Semowmeba adgens gadasaxadis gadamxdelis<br />
saqmianobis adgilze gausvlelad, <strong>sagadasaxado</strong> organoSi gadasaxadis<br />
gadamxdelis mier wardgenili finansuri angariSgebis, <strong>sagadasaxado</strong><br />
deklaraciebis, cnobebis, daskvnebis, gaangariSebebis, <strong>sagadasaxado</strong> organoSi<br />
arsebuli sxva dokumentebisa da monacemebis, agreTve gadasaxadis<br />
gadamxdelisagan miRebuli axsna-ganmartebisa da saaRricxvo dokumentaciis<br />
analizis safuZvelze gadasaxadis gadamxdelis mier <strong>sagadasaxado</strong><br />
valdebulebaTa Sesrulebis am <strong>kodeqsi</strong>s moTxovnebTan Sesabamisobas.<br />
2. kameralur Semowmebas axorcielebs <strong>sagadasaxado</strong> organos<br />
uflebamosili Tanamdebobis piri Tavisi samsaxurebrivi uflebamosilebis<br />
Sesabamisad, <strong>sagadasaxado</strong> organos xelmZRvanelis an misi moadgilis<br />
werilobiTi brZanebis safuZvelze.<br />
3. kameraluri <strong>sagadasaxado</strong> Semowmebisas <strong>sagadasaxado</strong> organos ufleba<br />
aqvs gadasaxadis gadamxdelisagan moiTxovos axsna-ganmartebisa da<br />
saaRricxvo dokumentaciis wardgena am <strong>kodeqsi</strong>s 102-e muxlis Tanaxmad.<br />
4. Tu gadasaxadis gadamxdelis mier wardgenil dokumentebSi<br />
kameraluri <strong>sagadasaxado</strong> Semowmebis Sedegad gamovlinda Secdomebi,<br />
aRniSnulis Sesaxeb unda ecnobos gadasaxadis gadamxdels, romelmac unda<br />
Seitanos aRniSnul dokumentebSi Sesabamisi Sesworebebi.<br />
5. Tu kameraluri <strong>sagadasaxado</strong> Semowmebis Sedegad gamovlenili<br />
Secdomebi iwvevs gadasaxadis Tanxis cvlilebas (gazrdas an Semcirebas),<br />
maSin kameraluri <strong>sagadasaxado</strong> Semowmebis ganmaxorcielebeli uflebamosili<br />
piri adgens <strong>sagadasaxado</strong> Semowmebis aqts da awers masze xels. aRniSnul<br />
aqts amtkicebs <strong>sagadasaxado</strong> organos ufrosi an misi moadgile.<br />
6. kameraluri <strong>sagadasaxado</strong> Semowmebis aqtis Sedgenis formas da<br />
moTxovnebs amtkicebs <strong>saqarTvelos</strong> finansTa ministri.<br />
7. kameraluri <strong>sagadasaxado</strong> Semowmebis Sedegad gadasaxadis daricxuli<br />
Tanxis Sesaxeb gadasaxadis gadamxdels egzavneba <strong>sagadasaxado</strong> moTxovna am<br />
<strong>kodeqsi</strong>T dadgenili wesiT.<br />
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muxli 113. gasvliTi <strong>sagadasaxado</strong> Semowmeba<br />
1. gasvliTi <strong>sagadasaxado</strong> SemowmebiT gaTvaliswinebulia gadasaxadis<br />
gadamxdelis saqmianobis adgilze gadasaxadis gamoangariSebasTan<br />
dakavSirebuli dokumentaciis sruli an SerCeviT Semowmeba. gasvliTi<br />
<strong>sagadasaxado</strong> Semowmeba SeiZleba moicavdes gadasaxadis gadamxdelis<br />
saqmianobaze dakvirvebis <strong>sagadasaxado</strong> kontrolis procedurebsac.<br />
2. gasvliTi <strong>sagadasaxado</strong> Semowmebis daniSvnis Sesaxeb brZanebas unda<br />
daerTos gasvliTi <strong>sagadasaxado</strong> Semowmebis procesSi Sesasrulebel<br />
moqmedebaTa CamonaTvali, romelic Semowmebis programiTaa gaTvaliswinebuli.<br />
3. gasvliTi <strong>sagadasaxado</strong> Semowmebis ganxorcieleba dasaSvebia mxolod<br />
gadasaxadis gadamxdelis samuSao saaTebSi an/da faqtobrivi muSaobis dros.<br />
4. gasvliTi <strong>sagadasaxado</strong> Semowmeba SeiZleba iyos gegmuri an<br />
sakontrolo.<br />
5. gegmuri gasvliTi <strong>sagadasaxado</strong> Semowmeba tardeba <strong>sagadasaxado</strong><br />
organos ufrosis/moadgilis gadawyvetilebiT, kalendaruli wlis<br />
ganmavlobaSi ara umetes erTxel, amis Taobaze gadasaxadis gadamxdelisaTvis<br />
10 dRiT adre winaswar werilobiTi Setyobinebis gagzavniT. SetyobinebaSi<br />
unda mieTiTos gegmuri <strong>sagadasaxado</strong> Semowmebis safuZveli dasagani, aseve<br />
Semowmebis Catarebis savaraudo dro.<br />
6. sakontrolo gasvliTi <strong>sagadasaxado</strong> Semowmeba tardeba werilobiTi<br />
Setyobinebis gareSe. sakontrolo gasvliTi <strong>sagadasaxado</strong> Semowmebis mizniT<br />
sasamarTlosaTvis mimarTvis an gadaudebeli sakontrolo gasvliTi<br />
<strong>sagadasaxado</strong> Semowmebis Catarebis Sesaxeb gadawyvetilebas iRebs<br />
<strong>sagadasaxado</strong> organos ufrosi/moadgile, Tu saxezea Semdegi garemoebebi:<br />
a) bolo <strong>sagadasaxado</strong> Semowmebam gamoavlina gadasaxadis gadamxdelis<br />
mier <strong>sagadasaxado</strong> valdebulebebis mniSvnelovani darRvevis faqtebi, an<br />
arsebobs sxva faqtebi, romlebic adasturebs aseTi darRvevebis SemTxvevebs;<br />
b) arsebobs sando informacia, romelic eWvqveS ayenebs gadasaxadis<br />
gadamxdelis finansuri da materialuri saSualebebis warmoSobas;<br />
g) arsebobs sando informacia qonebis an gadasaxadiT dasabegri sxva<br />
obieqtis dokumenturad daudasturebeli matebis Sesaxeb;<br />
d) <strong>sagadasaxado</strong> organoebSi wardgenili <strong>sagadasaxado</strong> deklaraciebiT<br />
da sxva dokumentebiT ar dasturdeba dabegvris obieqtebisa da<br />
gamoangariSebuli gadasaxadebis realoba;<br />
e) ar aris wardgenili <strong>sagadasaxado</strong> deklaracia an gadasaxadis<br />
gamosaangariSeblad an\da gadasaxdelad saWiro dokumentebi;<br />
v) sawarmom/organizaciam Seicvala organizaciul-samarTlebriv forma.<br />
7. gasvliTi <strong>sagadasaxado</strong> Semowmeba SeiZleba gagrZeldes ara umetes 2<br />
Tvisa, aucileblobis SemTxvevaSi, <strong>sagadasaxado</strong> organos ufleba aqvs<br />
gaagrZelos es vada ara umetes 1 Tvis vadiT.<br />
8. gasvliTi <strong>sagadasaxado</strong> Semowmebis daniSvnis Sesaxeb gadawyvetilebis<br />
miRebis Semdeg <strong>sagadasaxado</strong> organos ufrosi/moadgile valdebulia, Seqmnas<br />
<strong>sagadasaxado</strong> Semowmebis jgufi.<br />
9. <strong>sagadasaxado</strong> Semowmebis jgufi valdebulia, gadasaxadis gadamxdels<br />
warudginos aRniSnuli jgufis wevrTa piradobis damadasturebeli mowmobebi,<br />
<strong>sagadasaxado</strong> organos ufrosis brZaneba <strong>sagadasaxado</strong> Semowmebis jgufis<br />
Seqmnis Sesaxeb, Semowmebis programa da gadasaxadis gadamxdelis uflebebis<br />
ganmartebiTi baraTi. zemoT CamoTvlili dokumentebis garda, gadasaxadis<br />
gadamxdels aseve unda waredginos: sakontrolo gasvliTi <strong>sagadasaxado</strong><br />
Semowmebis Catarebisas (am <strong>kodeqsi</strong>s 99-e muxlis me-2 nawilis `e~ da `v~<br />
68
qvepunqtebiT gaTvaliswinebuli SemTxvevebis garda) _ mosamarTlis brZaneba<br />
sakontrolo gasvliTi <strong>sagadasaxado</strong> Semowmebis daniSvnis Sesaxeb, xolo<br />
gegmuri gasvliTi da am <strong>kodeqsi</strong>s 99-e muxlis me-2 nawilis `e~ da `v~<br />
qvepunqtebiT gaTvaliswinebul sakontrolo gasvliTi <strong>sagadasaxado</strong><br />
Semowmebis Catarebisas _ <strong>sagadasaxado</strong> organos ufrosis/moadgilis brZaneba<br />
Sesabamisi gasvliTi <strong>sagadasaxado</strong> Semowmebis daniSvnis Sesaxeb.<br />
10. gadasaxadis gadamxdeli valdebulia, gasvliTi <strong>sagadasaxado</strong><br />
Semowmebis Catarebisas <strong>sagadasaxado</strong> Semowmebis jgufs Seuqmnas iseTi<br />
samuSao pirobebi, rac Cveulebriv arsebobs gadasaxadis gadamxdelTan.<br />
11. Tu <strong>sagadasaxado</strong> organos uflebamosili Tanamdebobis piri<br />
SesaZleblad miiCnevs, rom <strong>sagadasaxado</strong> samarTaldarRvevis<br />
damadasturebuli dokumentebi SesaZloa ganadgurdes, daimalos, Seswordes<br />
an Seicvalos, igi uflebamosilia moiTxovos da miiRos <strong>sagadasaxado</strong><br />
valdebulebasTan dakavSirebuli saaRricxvo dokumentaciis an/da<br />
dabegvrasTan dakavSirebuli informaciis gadasaxadis gadamxdelis mier<br />
damowmebuli asli. gadasaxadis gadamxdelis mier aRniSnuli valdebulebis<br />
Seusruleblobis SemTxvevaSi <strong>sagadasaxado</strong> organos Tanamdebobis piri<br />
uflebamosilia amoiRos aRniSnuli dokumentis an sxva masalis originali,<br />
Seadginos aRniSnuli dokumentis an sxva masalis amoRebis aqti, romlis<br />
erTi egzemplari gadaecema gadasaxadis gadamxdels, gadaiRos aRniSnuli<br />
dokumentis an sxva masalis asli da 5 dRis vadaSi originali daubrunos<br />
gadasaxadis gadamxdels.<br />
muxli 114. gadaudebeli sakontrolo gasvliTi <strong>sagadasaxado</strong><br />
Semowmeba<br />
1. am <strong>kodeqsi</strong>s 113-e muxlis me-6 nawiliT gansazRvrul SemTxvevebSi<br />
<strong>sagadasaxado</strong> organos, gadaudebeli aucileblobis farglebSi, <strong>sagadasaxado</strong><br />
organos ufrosis werilobiTi brZanebis safuZvelze, ufleba aqvs winaswari<br />
Setyobinebis gareSe Caataros gadaudebeli sakontrolo gasvliTi<br />
<strong>sagadasaxado</strong> Semowmeba.<br />
2. gadaudebeli aucileblobis SemTxveva maSin dgeba, rodesac<br />
<strong>sagadasaxado</strong> organo CaTvlis, rom gadasaxadis gadamxdeli gegmavs Tavi<br />
aaridos <strong>sagadasaxado</strong> valdebulebis Sesrulebas saqarTvelodan gasvlis,<br />
aqtivebis sxva pirisaTvis gadacemis, <strong>sagadasaxado</strong> samarTaldarRvevis<br />
damadasturebuli dokumentebis ganadgurebis, damalvis, Sesworebis an<br />
Secvlis an sxva RonisZiebebis gatarebis gziT.<br />
3. <strong>sagadasaxado</strong> organo valdebulia, gadaudebeli sakontrolo<br />
gasvliTi <strong>sagadasaxado</strong> Semowmebis dawyebidan 48 saaTSi mimarTos da<br />
nebarTva miiRos sasamarTlosagan sakontrolo gasvliTi <strong>sagadasaxado</strong><br />
Semowmebis Catarebis Sesaxeb.<br />
4. sasamarTlodan nebarTvis miRebamde <strong>sagadasaxado</strong> Semowmebis jgufis<br />
wevrebs ara aqvT ufleba daiwyon gadaudebeli sakontrolo gasvliTi<br />
<strong>sagadasaxado</strong> Semowmebis procedurebi. <strong>sagadasaxado</strong> organos<br />
warmomadgenlebs ufleba aqvT mxolod daluqon gadasaxadis gadamxdelis is<br />
<strong>sagadasaxado</strong> dokumentebi da sasaqonlo-materialuri faseulobebi,<br />
romlebic aucilebelia sakontrolo gasvliTi Semowmebis CatarebisaTvis.<br />
muxli 115. gasvliTi <strong>sagadasaxado</strong> Semowmebis Catarebis mizniT<br />
<strong>sagadasaxado</strong> organos Tanamdebobis piris daSveba teritoriebze an<br />
Senoba-nagebobebSi<br />
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1. gadasaxadis gadamxdeli valdebulia am <strong>kodeqsi</strong>s 113-e muxlis me-9<br />
nawiliT gansazRvruli pirobebis arsebobisas daubrkoleblad dauSvas<br />
<strong>sagadasaxado</strong> Semowmebis jgufi Tavis teritoriebze da Senoba-nagebobebSi,<br />
garda fizikuri piris sacxovrebeli binisa, romelSic Sesvlac SeiZleba<br />
mxolod sasamarTlos gadawyvetilebiT. aseT SemTxvevaSi <strong>sagadasaxado</strong><br />
organos Tanamdebobis piris teritoriebze an Senoba-nagebobebSi dauSvebloba<br />
warmoadgens <strong>sagadasaxado</strong> samarTaldarRvevas da iwvevs pasuxismgeblobas am<br />
<strong>kodeqsi</strong>T dadgenili wesiT.<br />
2. Tu gadasaxadis gadamxdeli <strong>sagadasaxado</strong> Semowmebis<br />
gansaxorcieleblad ar dauSvebs <strong>sagadasaxado</strong> organos Tanamdebobis pirs<br />
teritoriebze an/da Senoba-nagebobebSi, aseT SemTxvevaSi <strong>sagadasaxado</strong><br />
organos Tanamdebobis piri adgens aqts, romelsac xels awers Semmowmebeli<br />
da gadasaxadis gadamxdeli.<br />
muxli 116. eqspertiza<br />
1. saWiroebis SemTxvevaSi gasvliTi <strong>sagadasaxado</strong> Semowmebis dros<br />
SeiZleba dainiSnos eqspertiza.<br />
2. eqspertiza iniSneba im SemTxvevaSi, rodesac <strong>sagadasaxado</strong><br />
Semowmebisas wamoWrili sakiTxebi moiTxovs specialur codnas mecnierebaSi,<br />
xelovnebaSi, teqnikaSi an sxva sferoebSi.<br />
3. eqspertizis winaSe dasmuli sakiTxebi da daskvnebi ar unda<br />
scildebodes eqspertis specialuri Semecnebis sazRvrebs.<br />
4. eqspertiza iniSneba <strong>sagadasaxado</strong> organos ufrosis an misi<br />
moadgilis brZanebis safuZvelze.<br />
5. piri eqspertad moiwveva xelSekrulebis safuZvelze.<br />
6. eqsperts ufleba aqvs gaecnos eqspertizis saganTan dakavSirebul<br />
Semowmebis masalebs, daayenos Suamdgomloba damatebiTi masalebis<br />
warmosadgenad. eqspertma SeiZleba uari Tqvas daskvnis gacemaze, Tu misTvis<br />
wardgenili masalebi sakmarisi ar aris daskvnis gasacemad an Tu dasmuli<br />
sakiTxebi scildeba misi specialuri codnis farglebs.<br />
7. eqspertizis daniSvnisa da warmoebisas gadasaxadis gadamxdels<br />
ufleba aqvs:<br />
a) waradginos damatebiTi sakiTxebi da miiRos maT Sesaxeb eqspertis<br />
daskvna;<br />
b) daeswros eqspertizis warmoebas da misces ganmartebebi eqsperts;<br />
g) gaecnos eqspertis daskvnas.<br />
8. <strong>sagadasaxado</strong> organos Tanamdebobis piri, romelmac gamoitana<br />
dadgenileba eqspertizis daniSvnis Sesaxeb, valdebulia gaacnos es<br />
dadgenileba gadasaxadis gadamxdels da ganumartos am <strong>kodeqsi</strong>T<br />
gaTvaliswinebuli misi uflebebi, razedac dgeba oqmi.<br />
9. eqsperti Tavisi saxeliT iZleva daskvnas werilobiTi formiT.<br />
eqspertis daskvnaSi aRiniSneba mis mier Catarebuli gamokvlevebi,<br />
gamokvlevebis Sedegad gamotanili daskvnebi da dasmul kiTxvebze<br />
dasabuTebuli pasuxebi. Tu eqsperti eqspertizis Catarebis procesSi<br />
daadgens saqmisaTvis mniSvnelobis mqone garemoebebs, mas ufleba aqvs<br />
aRniSnuli garemoebebis Sesaxeb faqtebi CarTos mis mier gamotanil<br />
daskvnaSi.<br />
10. eqspertis daskvna an gancxadeba daskvnis gacemis SeuZleblobis<br />
Sesaxeb, waredgineba gadasaxadis gadamxdels. gadasaxadis gadamxdels<br />
ufleba aqvs misces axsna-ganmartebebi eqspertis daskvnasTan dakavSirebiT,<br />
70
agreTve moiTxovos damatebiTi kiTxvebis dasma eqspertisaTvis an damatebiTi<br />
an ganmeorebiTi eqspertizis daniSvna sakuTar xarjze.<br />
11. damatebiTi eqspertiza iniSneba daskvnis arasakmarisad sicxadisa da<br />
sisrulis SemTxvevaSi da misi Catareba evaleba imave an sxva eqsperts.<br />
12. ganmeorebiTi eqspertiza tardeba im SemTxvevaSi, rodesac eqspertis<br />
daskvna dausabuTebelia an misi siswore saeWvoa. ganmeorebiTi eqspertiza<br />
evaleba sxva eqsperts.<br />
13. damatebiTi an ganmeorebiTi eqspertiza iniSneba am muxliT<br />
gaTvaliswinebuli moTxovnebis dacviT.<br />
14. eqspertis mier am muxliT gaTvaliswinebuli movaleobis<br />
Seusrulebloba an arajerovnad Sesruleba iwvevs pasuxismgeblobas<br />
<strong>saqarTvelos</strong> kanonmdeblobiT dadgenili wesiT.<br />
muxli 117. specialistis mowveva<br />
1. saWiroebis SemTxvevaSi <strong>sagadasaxado</strong> kontrolis konkretuli<br />
moqmedebis ganxorcielebis mizniT saxelSekrulebo safuZvelze SeiZleba<br />
mowveul iqnes specialisti, romelsac aqvs saWiro codna da Cvevebi da ar<br />
aris saqmis SedegiT dainteresebuli.<br />
2. specialistis mier am muxliT gaTvaliswinebuli movaleobis<br />
Seusrulebloba an arajerovanad Sesruleba iwvevs pasuxismgeblobas<br />
<strong>saqarTvelos</strong> kanonmdeblobiT dadgenili wesiT.<br />
muxli 118. specilistis an/da eqspertis kompensacia<br />
1. specialists an/da eqsperts ufleba aqvs moiTxovos gamoZaxebasTan<br />
dakavSirebiT gaweuli xarjebis anazRaureba xelSekrulebis Tanaxmad.<br />
2. specialisti an/da eqsperti valdebulia uari Tqvas mowvevaze, Tu mas<br />
aqvs piradi an sxva saxis motivaciiT gamowveuli interesTa konfliqti an/da<br />
dainteresebulia <strong>sagadasaxado</strong> kontrolis procedurebis SedegiT.<br />
3. specialists da eqsperts ufleba aqvT miiRon gasamrjelo TavianTi<br />
movaleobebis SesrulebisaTvis, im SemTxvevebis garda, rodesac es movaleoba<br />
sruldeba samsaxurebrivi davalebis wesiT.<br />
4. specialistis an/da eqspertis kompensaciebisa da gasamrjelos<br />
odenobasa da maTi gacemis wess adgens <strong>saqarTvelos</strong> mTavroba da finansdeba<br />
<strong>saqarTvelos</strong> biujetidan.<br />
muxli 119. <strong>sagadasaxado</strong> kontrolis ganxorcielebisas Sedgenili<br />
oqmis zogadi moTxovnebi<br />
1. am <strong>kodeqsi</strong>T gaTvaliswinebul SemTxvevebSi <strong>sagadasaxado</strong> kontrolis<br />
gansaxorcielebeli moqmedebebis Catarebisas dgeba oqmi. oqmi dgeba<br />
saxelmwifo enaze.<br />
2. oqmSi unda aRiniSnos:<br />
a) misi dasaxeleba;<br />
b) konkretuli moqmedebis Catarebis adgili da TariRi;<br />
g) moqmedebis dawyebisa da dasrulebis dro;<br />
d) oqmis Semdgeni piris Tanamdeboba da gvari, romelmac Caatara<br />
sakontrolo moqmedeba;<br />
e) moqmedebebis monawileTa saxeli da gvari, xolo saWiroebis<br />
SemTxvevaSi – maTi misamarTi;<br />
v) moqmedebis Sinaarsi da misi Catarebis Tanamimdevroba;<br />
z) moqmedebaTa ganxorcielebisas gamovlenili saqmesTan dakavSirebuli<br />
arsebiTi faqtebi da garemoebebi.<br />
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3. oqmi gasacnobad waredgineba moqmedebis warmoebaSi monawile yvela<br />
pirs. aRniSnul pirebs ufleba aqvT gamoTqvan SeniSvnebi, romlebic aisaxeba<br />
oqmSi.<br />
4. oqms xels awers oqmis Semdgeneli <strong>sagadasaxado</strong> organos<br />
Tanamdebobis piri da <strong>sagadasaxado</strong> kontrolis (<strong>sagadasaxado</strong> Semowmebis<br />
garda) gansaxorcielebeli moqmedebebis CatarebaSi monawile yvela sxva piri.<br />
muxli 120. <strong>sagadasaxado</strong> Semowmebis aqti<br />
1. <strong>sagadasaxado</strong> Semowmebis Sedegebis Sesaxeb unda Sedges aqti,<br />
romelic unda mieTiTos:<br />
a) aqtis Sedgenis TariRi da adgili (dasaxlebuli punqtis dasaxeleba);<br />
b) Semmowmebel pirTa vinaoba da Tanamdeboba;<br />
g) Semowmebis formaluri safuZveli (<strong>sagadasaxado</strong> organos<br />
xelmZRvanelis/misi moadgilis brZaneba an sasamarTlos gadawyvetileba,<br />
nomeri da TariRi);<br />
d) Semowmebis vadebi da programa;<br />
e) Sesamowmebeli subieqtis vinaoba (dasaxeleba), saidentifikacio<br />
nomeri, sasamarTlo da <strong>sagadasaxado</strong> registraciis TariRebi da nomrebi, sxva<br />
rekvizitebi (saWiroebis SemTxvevaSi);<br />
v) aRniSvna Sesamowmebeli subieqtisaTvis misi uflebebisa da<br />
valdebulebebis Sesaxeb ganmartebiTi baraTis Cabarebis Taobaze (gasvliTi<br />
<strong>sagadasaxado</strong> Semowmebisas);<br />
z) Sesamowmebeli subieqtis mxridan SemowmebaSi monawile pirTa<br />
(direqtori, buRalteri, auditori, advokati da sxva) vinaoba da Tanamdeboba<br />
(gasvliTi <strong>sagadasaxado</strong> Semowmebisas);<br />
T) Semowmebis faqtobrivi safuZvlebi da maTi dasabuTeba;<br />
i) Semowmebis Sedegebis aRwera Semowmebis programis TiToeuli punqtis<br />
mixedviT – gadasaxadis gadamxdelis mimarT moTxovnebisa da valdebulebebis<br />
warmoSobis zusti TariRebi (Tu amis dadgena SesaZlebelia), gadasaxadis<br />
odenoba, sauravebisa da jarimebis gaangariSeba, jamurad gadasaxdeli an<br />
misaRebi Tanxa, im dokumentebis rekvizitebi (saWiroebis SemTxvevaSi -<br />
aslebi), romlebiTac dasturdebs am moTxovnebisa da valdebulebebis<br />
warmoSoba; aqtis danarTebis aRwera;<br />
k) im sakiTxebis aRwera, romelsac ar eTanxmeba gadasaxadis gadamxdeli<br />
(gasvliTi <strong>sagadasaxado</strong> Semowmebisas);<br />
l) mTlianad gadasaxdeli an misaRebi Tanxa - ZiriTadi valdebuleba,<br />
jarima, sauravi;<br />
m) xelmowerebi <strong>sagadasaxado</strong> organos mxridan (<strong>sagadasaxado</strong> Semowmebis<br />
jgufis wevrebi);<br />
n) xelmowerebi gadamxdelis mxridan _ direqtori (xelmZRvaneli),<br />
buRalteri, agreTve auditori da advokati, Tu isini monawileobas iRebdnen<br />
<strong>sagadasaxado</strong> Semowmebis procesSi; an aRniSvna imis Sesaxeb, rom gadasaxadis<br />
gadamxdelis mxarem uari ganacxada xelis moweraze (gasvliTi <strong>sagadasaxado</strong><br />
Semowmebisas).<br />
2. im SemTxvevaSi Tu Semowmebis specifika moiTxovs Semowmebis<br />
ganxorcielebas ramdenime etapad, yoveli etapis Semdeg dgeba Sualeduri<br />
aqti, romelic unda akmayofilebdes am muxlis pirveli nawiliT dadgenil<br />
moTxovnebs.<br />
muxli 121. Semowmebis masalebis ganxilvis Sedegebze<br />
gadawyvetilebis gamotana<br />
72
1. Semowmebis masalebis ganxilvis Sedegebze <strong>sagadasaxado</strong> organos<br />
ufrosi/misi moadgile iRebs gadawyvetilebas:<br />
a) gadasaxadebisa da <strong>sagadasaxado</strong> sanqciebis Tanxebis daricxvis<br />
Sesaxeb;<br />
b) damatebiTi RonisZiebebis Catarebis Sesaxeb.<br />
2. gamotanili gadawyvetilebis safuZvelze gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents egzavneba <strong>sagadasaxado</strong> moTxovna<br />
gadasaxadis vadagadacilebuli davalianebis, <strong>sagadasaxado</strong> sanqciebis Tanxis<br />
gadaxdisa da gamovlenili darRvevebis aRmofxvris Sesaxeb.<br />
3. <strong>sagadasaxado</strong> organos gadawyvetilebis asli da <strong>sagadasaxado</strong><br />
moTxovna bardeba gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents.<br />
4. Tu <strong>sagadasaxado</strong> kanonmdeblobis darRvevisaTvis, mewarme fizikuri<br />
piri an sawarmos/organizaciis Tanamdebobis piri eqvemdebareba<br />
administraciul pasuxismgeblobaSi micemas, Semowmebis ganmaxorcielebeli<br />
<strong>sagadasaxado</strong> organos uflebamosili Tanamdebobis piri adgens<br />
administraciuli samarTaldarRvevis Sesaxeb oqms. administraciul<br />
samarTaldarRvevaTa saqmeebis ganxilva da administraciuli saxdelis<br />
gamoyeneba warmoebs <strong>sagadasaxado</strong> organoebis mier <strong>saqarTvelos</strong><br />
administraciul samarTaldarRvevaTa <strong>kodeqsi</strong>s Sesabamisad.<br />
5. <strong>sagadasaxado</strong> Semowmebis Sedegad danaSaulis niSnebis aRmoCenis<br />
SemTxvevaSi Sesabamisi masalebi dauyovnebliv gadaegzavneba Sesabamis<br />
samarTaldamcav organos qvemdebareobis mixedviT. amasTan, <strong>sagadasaxado</strong><br />
samarTaldarRvevis SemTvevaSi sisxlis samarTlis pasuxismgebloba ar<br />
daekisreba da masalebi mokvlevisaTvis ar gadaigzavneba, Tu <strong>sagadasaxado</strong><br />
Semowmebis Sedegebze <strong>sagadasaxado</strong> moTxovnis miRebidan 15 samuSao dRis<br />
vadaSi dafaruli iqneba damatebiT gadasaxdelad dakisrebuli gadasaxadebis<br />
ZiriTadi Tanxa, sauravebi da jarimebi.<br />
muxli 122. <strong>sagadasaxado</strong> saidumloeba<br />
1. <strong>sagadasaxado</strong> saidumloebas ganekuTvneba gadasaxadis gadamxdelis<br />
Sesaxeb <strong>sagadasaxado</strong> organos mier miRebuli nebismieri informacia, garda:<br />
a) dRg-is gadamxdelis dasaxelebisa da misamarTisa;<br />
b) gadasaxadis gadamxdelis saidentifikacio nomris Sesaxeb<br />
informaciisa;<br />
g) sawarmos sawesdebo kapitalis Sesaxeb informaciisa.<br />
2. <strong>sagadasaxado</strong> organo, misi Tanamdebobis piri, mowveuli specialisti<br />
an/da eqsperti valdebulia daicvas gadasaxadis gadamxdelis Sesaxeb<br />
monacemTa saidumloeba, romelic misTvis cnobili gaxda samsaxurebrivi<br />
movaleobis Sesrulebisas da ufleba aqvs gadasces calkeuli gadasaxadis<br />
gadamxdelis Sesaxeb identificirebuli informacia mxolod Semdeg pirebs:<br />
a) <strong>saqarTvelos</strong> finansTa saministros sistemis TanamSromlebs da<br />
<strong>saqarTvelos</strong> finansTa saministrosTan arsebul davebis ganxilvis sabWos<br />
wevrebs _ am ukanasknelTa mier samsaxurebrivi movaleobis Sesrulebis<br />
mizniT;<br />
b) samarTaldamcav organoebs _ mosamarTlis brZanebis safuZvelze im<br />
pirTa Sesaxeb, romlebic kanoniT idevnebian <strong>sagadasaxado</strong><br />
samarTaldarRvevaTa CadenisaTvis;<br />
g) sasamarTloebs/arbitraJs _ gadasaxadis gadamxdelis <strong>sagadasaxado</strong><br />
valdebulebebis an pasuxismgeblobis gansazRvris mizniT<br />
sasamarTlos/arbitraJis warmoebaSi arsebul saqmesTan dakavSirebiT;<br />
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d) sxva qveynebis <strong>sagadasaxado</strong> organoebs _ saerTaSoriso<br />
xelSekrulebaTa Sesabamisad;<br />
e) sasamarTlo aRmasruleblebs _ sasamarTlos/arbitraJis<br />
gadawyvetilebis aRsrulebis procesSi.<br />
3. <strong>sagadasaxado</strong> organoebis TanamSromlebi valdebulni arian daicvan<br />
samsaxurebrivi movaleobis Sesrulebis dros miRebuli informaciis<br />
saidumloeba da gamoiyenon mxolod im miznis misaRwevad, ris gamoc<br />
nebadarTulia maTTvis am informaciis gacema.<br />
4. pirs, romelmac miiRo am muxliT gansazRvruli informacia, ufleba<br />
ara aqvs gaaxmauros am informaciis saidumloeba da valdebulia misi<br />
amsaxveli dokumentebi daubrunos <strong>sagadasaxado</strong> organos, im SemTxvevebis<br />
garda, rodesac informacia miRebulia am muxlis me-2 nawilis Tanaxmad.<br />
5. <strong>sagadasaxado</strong> saidumloebis gaxmaurebad iTvleba <strong>sagadasaxado</strong><br />
organos Tanamdebobis piris, mowveuli specialistis an/da eqspertis mier<br />
Tavisi movaleobebis Sesrulebisas gadasaxadis gadamxdelis Sesaxeb<br />
miRebuli informaciis gamoyeneba piradi miznebisaTvis an misi gadacema sxva<br />
pirisaTvis.<br />
6. es muxli ar gamoiyeneba am <strong>kodeqsi</strong>s 54-e muxlis me-2 nawiliT<br />
gaTvaliswinebuli gamosaqveyneblad gankuTvnili wliuri angariSebis mimarT.<br />
7. <strong>sagadasaxado</strong> organoebSi arsebuli <strong>sagadasaxado</strong> saidumloebis<br />
Semcvel informacias gaaCnia Senaxvisa da damuSavebis specialuri reJimi.<br />
<strong>sagadasaxado</strong> saidumloebis Semcvlel informaciasTan SeiZleba daSvebuli<br />
iqnen mxolod <strong>saqarTvelos</strong> finansTa ministris mier gansazRvruli<br />
Tanamdebobis pirebi.<br />
8. <strong>sagadasaxado</strong> saidumloebis informaciis Semcveli dokumentebis<br />
dakargva an aseTi informaciis gaxmaureba iwvevs pasuxismgeblobas<br />
<strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad.<br />
9. gadasaxadis gadamxdelis werilobiTi nebarTvis SemTxvevaSi,<br />
gadasaxadis gadamxdelis Sesaxeb informacia SeiZleba gaices sxva pirze.<br />
10. cnobebi gadasaxadis gadamxdelis Sesaxeb misi aRricxvaze ayvanis<br />
momentidan iTvleba <strong>sagadasaxado</strong> saidumloebad, Tu am <strong>kodeqsi</strong>T sxva ram ar<br />
aris gaTvaliswinebuli.<br />
kari VII<br />
<strong>sagadasaxado</strong> samarTaldarRveva da pasuxismgebloba<br />
Tavi XVII<br />
<strong>sagadasaxado</strong> samarTaldarRvevisaTvis pasuxismgeblobis zogadi<br />
debulebani<br />
muxli 123. <strong>sagadasaxado</strong> samarTaldarRvevis cneba<br />
<strong>sagadasaxado</strong> samarTaldarRvevad CaiTvleba gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris<br />
marTlsawinaaRmdego qmedoba (moqmedeba an umoqmedoba), romlisTvisac am<br />
<strong>kodeqsi</strong>T gaTvaliswinebulia pasuxismgebloba.<br />
muxli 124. <strong>sagadasaxado</strong> pasuxismgeblobis subieqtebi<br />
74
1. am <strong>kodeqsi</strong>s me-XVIII TaviT gaTvaliswinebuli marTlsawinaaRmdego<br />
qmedebisaTvis pasuxismgebloba ekisrebaT sawarmoebs (organizaciebs) da<br />
fizikur pirebs.<br />
2. sanqcia ar daekisrebaT (im gadasaxdelebis garda, romelTa mimarT<br />
pirs ekisreba <strong>sagadasaxado</strong> agentis funqcia):<br />
a) saqonlis/momsaxurebis mimwodeblebs _ `<strong>saqarTvelos</strong> saxelmwifo<br />
biujetis Sesaxeb~ Sesabamisi wlis <strong>saqarTvelos</strong> kanoniT da teritoriuli<br />
erTeulebis biujetebiT gaTvaliswinebuli asignebebis safuZvelze<br />
„ saxelmwifo Sesyidvebis Sesaxeb“ <strong>saqarTvelos</strong> kanonis dacviT miwodebuli<br />
saqonlis/momsaxurebis Rirebulebis Semsyidveli organizaciis mier<br />
aunazRaureblobis gamo warmoqmnil sabiujeto valdebulebebze, maTi<br />
Rirebulebis faqtobrivi dafinansebis odenobisa da miwodebuli<br />
saqonlis/momsaxurebis saerTo moculobaSi xvedriTi wilis proporciulad;<br />
b) <strong>saqarTvelos</strong> parlamentis mier ratificirebuli saerTaSoriso<br />
xelSekrulebebiT gansazRvruli proeqtebis (maT Soris, mosamzadebeli<br />
etapis) ganmaxorcielebel sajaro samarTlis iuridiul pirebs, romlebTanac<br />
<strong>saqarTvelos</strong> finansTa saministros gaformebuli aqvs `proeqtis<br />
ganxorcielebis uflebamosilebis Sesaxeb~ xelSekruleba _ am proeqtebis<br />
farglebSi warmoSobil <strong>sagadasaxado</strong> valdebulebebze. zemoaRniSnuli<br />
proeqtebis ganmaxorcielebeli sajaro samarTlis iuridiuli pirebis nusxas<br />
amtkicebs <strong>saqarTvelos</strong> finansTa ministri.<br />
3. Tu gadasaxadis gadamxdelma/<strong>sagadasaxado</strong> agentma an sxva<br />
valdebulma pirma, romelmac Sesworebuli <strong>sagadasaxado</strong> deklaracia an<br />
gaangariSeba warudgina <strong>sagadasaxado</strong> organos gasvliTi <strong>sagadasaxado</strong><br />
Semowmebis Catarebis Sesaxeb Setyobinebis miRebamde, maSin mas gasworebuli,<br />
arasworad naCvenebi informaciis mimarT jarima ar daekisreba.<br />
muxli 125. <strong>sagadasaxado</strong> samarTaldarRvevisaTvis<br />
pasuxismgeblobis zogadi principebi<br />
1. aravis ar SeiZleba daekisros pasuxismgebloba <strong>sagadasaxado</strong><br />
samarTaldarRvevis gamo, Tu ara am <strong>kodeqsi</strong>T dadgenil safuZvelze da wesiT.<br />
2. aravis ar SeiZleba ganmeorebiT daekisros pasuxismgebloba erTi da<br />
imave <strong>sagadasaxado</strong> samarTaldarRvevis gamo.<br />
3. am <strong>kodeqsi</strong>T gaTvaliswinebuli samarTaldarRvevisaTvis fizikur pirs<br />
pasuxismgebloba ekisreba im SemTxvevaSi, Tu es samarTaldarRveva Tavisi<br />
xasiaTiT <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad ar iwvevs sisxlis<br />
samarTlis pasuxismgeblobas.<br />
4. <strong>sagadasaxado</strong> samarTaldarRvevis gamo sawarmos/organizaciis mimarT<br />
<strong>sagadasaxado</strong> sanqciis gamoyeneba ar aTavisuflebs mis Tanamdebobis pirebs,<br />
Sesabamisi safuZvlebis arsebobisas, <strong>saqarTvelos</strong> kanonmdeblobiT<br />
gaTvaliswinebuli administraciuli, sisxlis samarTlebrivi an sxva<br />
pasuxismgeblobisagan.<br />
5. <strong>sagadasaxado</strong> samarTaldarRvevis gamo gadasaxadis gadamxdelis an<br />
<strong>sagadasaxado</strong> agentis mimarT <strong>sagadasaxado</strong> sanqciis gamoyeneba ar<br />
aTavisuflebs mas kuTvnili gadasaxadebisa da sauravis gadaxdis<br />
valdebulebisagan.<br />
6. memkvidre (uflebamonacvle) pasuxismgebelia gadasaxadis<br />
gadamxdelisaTvis dakisrebuli sanqciebisaTvis im SemTxvevaSi, rodesac igi<br />
pasuxismgebelia gadasaxadis gadamxdelis <strong>sagadasaxado</strong> valdebulebebze, an<br />
aRniSnulma pirma miiRo samkvidro.<br />
75
muxli 126. <strong>sagadasaxado</strong> sanqcia<br />
1. <strong>sagadasaxado</strong> sanqcia aris pasuxismgeblobis zoma Cadenili<br />
<strong>sagadasaxado</strong> samarTaldarRvevisaTvis.<br />
2. <strong>sagadasaxado</strong> sanqciebi gamoiyeneba sauravisa da fuladi jarimis<br />
saxiT am <strong>kodeqsi</strong>s me-XVIII TaviT gaTvaliswinebul SemTxvevebSi.<br />
3. <strong>sagadasaxado</strong> samarTaldarRvevaTa erTobliobisas <strong>sagadasaxado</strong><br />
sanqcia gamoiyeneba TiToeuli samarTaldarRvevisaTvis cal-calke. amasTan,<br />
ufro mkacri sanqcia ar STanTqavs naklebad mkacr sanqcias.<br />
4. <strong>sagadasaxado</strong> sanqcias sauravi ar ericxeba.<br />
muxli 127. sagadasaxdo samarTaldarRvevis Sesaxeb saqmis<br />
warmoeba<br />
<strong>sagadasaxado</strong> samarTaldarRvevis Sesaxeb saqmis warmoeba da misi<br />
ganxilva, agreTve Sesabamisi gadawyvetilebis miReba xorcieldeba<br />
<strong>sagadasaxado</strong> organos mier am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
muxli 128. <strong>sagadasaxado</strong> samarTaldarRvevis saqmeze <strong>sagadasaxado</strong><br />
organos mier miRebuli dadgenilebis an sxva gadawyvetilebis<br />
gasaCivreba<br />
sagadasaxdo samarTaldarRvevis saqmeze <strong>sagadasaxado</strong> organos mier<br />
miRebuli dadgenileba an sxva gadawyvetileba SeuZlia gaasaCivros pirma,<br />
romlis mimarTac aris gamotanili aRniSnuli dadgenileba an sxva<br />
gadawyvetileba an misma kanonierma an uflebamosilma warmomadgenelma am<br />
<strong>kodeqsi</strong>s VIII kariT dadgenili wesiT.<br />
Tavi XVIII<br />
<strong>sagadasaxado</strong> samarTaldarRvevaTa saxeebi da pasuxismgebloba<br />
muxli 129. sauravi<br />
1. Tu gadasaxadis Tanxa ar aris gadaxdili <strong>saqarTvelos</strong> <strong>sagadasaxado</strong><br />
kanonmdeblobiT dadgenil vadaSi, gadasaxadis gadamxdeli an sxva<br />
valdebuli piri valdebulia gadaixados Sesabamisi sauravi.<br />
2. sauravis gadaxda warmoebs <strong>sagadasaxado</strong> davalianebis Tanxaze<br />
danamatis saxiT, <strong>sagadasaxado</strong> valdebulebis uzrunvelyofis sxva<br />
RonisZiebebis an/da <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobis<br />
darRvevisaTvis pasuxismgeblobis RonisZiebebis gatarebis miuxedavad.<br />
3. sauravis daricxva warmoebs <strong>sagadasaxado</strong> davalianebis warmoqmnis<br />
momdevno dRidan TiToeuli vadagadacilebuli dRisTvis, <strong>sagadasaxado</strong><br />
moTxovnis wardgenis an warudgenlobis miuxedavad, Tu <strong>saqarTvelos</strong><br />
kanonmdeblobiT sxva ram ar aris gansazRvruli. Tu sauravis daricxvis<br />
valdebulebis vadis dadgomis Semdeg gadamxdeli gadaixdis gadasaxadis<br />
ZiriTadi Tanxis nawils, gadaxdis momdevno dRidan sauravis daricxva<br />
gagrZeldeba <strong>sagadasaxado</strong> davalianebis faqtobrivad darCenil nawilze.<br />
4. gakotrebis saqmis warmoebis gaxsnis, reabilitaciis an sagakotrebo<br />
morigebis damtkicebis Sesaxeb ganCinebis kanonier ZalaSi Sesvlidan<br />
Sesabamisi reJimis dasrulebamde, gakotrebis an reabilitaciis reJimSi myof<br />
sawarmos am reJimebis dawyebamde arsebul vadagadacilebul <strong>sagadasaxado</strong><br />
davalianebebze sauravi ar daericxeba.<br />
76
5. sauravi Seadgens <strong>sagadasaxado</strong> davalianebis 0,07 procents yoveli<br />
vadagadacilebuli dRisTvis. gadasaxadis gadaxdis vadis gadacilebis<br />
SemTxvevaSi gadasaxadis gadaxdis dRe iTvleba vadagadacilebul dRed.<br />
muxli 130. <strong>sagadasaxado</strong> organoebSi gadasaxadis gadamxdelad<br />
aRricxvaze dadgomis wesis darRveva<br />
1. <strong>sagadasaxado</strong> organoSi gadasaxadis gadamxdelad aRricxvaze<br />
dadgomis wesis darRveva, kerZod, ekonomikuri saqmianobis ganxorcieleba<br />
<strong>sagadasaxado</strong> organoSi aRricxvis gareSe, _<br />
iwvevs dajarimebas aseTi saqmianobis Sedegad miRebuli Semosavlebis 10<br />
procentis odenobiT, magram aranakleb 100 larisa.<br />
2. <strong>sagadasaxado</strong> organoSi gadasaxadis gadamxdelad aRricxvaze<br />
ayvanisagan Tavis arideba, kerZod, ekonomikuri saqmianobis ganxorcieleba<br />
<strong>sagadasaxado</strong> organoSi aRricxvaze ayvanis Sesaxeb gancxadebis<br />
wardgenisaTvis dadgenili vadis amowurvidan 90 dReze met xans, _<br />
iwvevs dajarimebas aseTi saqmianobis Sedegad miRebuli Semosavlebis 20<br />
procentis odenobiT, magram aranakleb 1 000 larisa.<br />
3. <strong>sagadasaxado</strong> organoSi gadasaxadis gadamxdelad aRricxvaze<br />
ayvanisagan Tavis arideba, kerZod, ekonomikuri saqmianobis ganxorcieleba<br />
<strong>sagadasaxado</strong> organoSi aRricxvaze ayvanis Sesaxeb gancxadebis<br />
wardgenisaTvis dadgenili vadis amowurvidan 180 dReze met xans, _<br />
iwvevs dajarimebas aseTi saqmianobis Sedegad miRebuli Semosavlebis 50<br />
procentis odenobiT, magram aranakleb 5 000 larisa.<br />
muxli 131. <strong>sagadasaxado</strong> deklaraciis dagvianebiT wardgena<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil vadebSi<br />
<strong>sagadasaxado</strong> organoSi <strong>sagadasaxado</strong> deklaraciis wardgenis vadis darRveva,<br />
_<br />
iwvevs dajarimebas am deklaraciis safuZvelze damatebiT gadasaxdeli<br />
Tanxis 5 procentis odenobiT, yovel dagvianebul srul (arasrul)<br />
<strong>sagadasaxado</strong> Tveze, magram aranakleb 200 larisa aRniSnuli deklaraciis<br />
warudgenlobis yoveli sruli (arasruli) TvisaTvis.<br />
2. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier <strong>sagadasaxado</strong> organoSi <strong>sagadasaxado</strong> deklaraciis ganzrax<br />
warudgenloba gadasaxadebis gadaxdisagan Tavis aridebis mizniT, kerZod,<br />
<strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT dadgenili vadis amowurvidan<br />
erT welze meti xnis ganmavlobaSi <strong>sagadasaxado</strong> deklaraciis warudgenloba,<br />
Tu aseTi moqmedebis Sedegad gadauxdeli gadasaxadis Tanxa aRemateba<br />
gadasaxdeli gadasaxadis 25 procents da 100 000 lars, ganixileba<br />
gadasaxadisagan Tavis aridebad da iwvevs pasuxismgeblobas <strong>saqarTvelos</strong><br />
sisxlis samarTlis kanonmdeblobis Sesabamisad. amasTan, sisxlis samarTlis<br />
pasuxismgebloba ar daekisreba da masalebi mokvlevisaTvis ar gadaigzavneba,<br />
Tu <strong>sagadasaxado</strong> moTxovnis miRebidan 15 samuSao dRis vadaSi dafaruli<br />
iqneba damatebiT gadasaxdelad dakisrebuli gadasaxadebis ZiriTadi Tanxa,<br />
sauravebi da jarimebi.<br />
muxli 132. gadasaxadebis Semcireba<br />
1. <strong>sagadasaxado</strong> deklaraciaSi an/da gaangariSebebSi gadasaxadis<br />
odenobis Semcireba, am muxlis me-2 da me-3 nawilebiT gaTvaliswinebuli<br />
SemTxvevebis garda, _<br />
77
iwvevs dajarimebas Semcirebuli Tanxis 25 procentis odenobiT.<br />
2. <strong>sagadasaxado</strong> deklaraciaSi an/da gaangariSebebSi gadasaxadis 50 000-<br />
dan 100 000 laramde Semcireba, Tu mocemuli Tanxebi am deklaraciaSi an/da<br />
gaangariSebebSi aRniSnuli gadasaxadis 25 procentze metia, _<br />
iwvevs dajarimebas Semcirebuli Tanxis 50 procentis odenobiT.<br />
3. <strong>sagadasaxado</strong> deklaraciaSi an/da gaangariSebebSi gadasaxadis 100 000<br />
lariT an ufro metiT Semcireba, Tu mocemuli Tanxebi am deklaraciaSi an/da<br />
gaangariSebebSi aRniSnuli gadasaxadis 25 procentze metia, _<br />
iwvevs dajarimebas Semcirebuli Tanxis 75 procentis odenobiT.<br />
4. am muxlis me-3 nawiliT gaTvaliswinebuli SemTxveva, Tu damaluli<br />
gadasaxadebis odenoba aRemateba gadasaxdeli gadasaxadis 25 procents da 100<br />
000 lars, ganixileba didi odenobiT gadasaxadebisagan Tavis aridebad da<br />
iwvevs pasuxismgeblobas <strong>saqarTvelos</strong> sisxlis samarTlis kanonmdeblobis<br />
Sesabamisad. amasTan, sisxlis samarTlis pasuxismgebloba ar daekisreba da<br />
masalebi mokvlevisaTvis ar gadaigzavneba, Tu <strong>sagadasaxado</strong> moTxovnis<br />
miRebidan 15 samuSao dRis vadaSi dafaruli iqneba damatebiT gadasaxdelad<br />
dakisrebuli gadasaxadebis ZiriTadi Tanxa, sauravebi da jarimebi.<br />
muxli 133. Semosavlebisa da xarjebis, agreTve gadasaxadiT<br />
dasabegri sxva obieqtebis aRricxvis wesis darRveva<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis mier Semosavlebisa da<br />
xarjebis, agreTve gadasaxadebiT dasabegri sxva obieqtebis aRricxvis wesis<br />
darRveva Cadenili erTi <strong>sagadasaxado</strong> periodis ganmavlobaSi, _<br />
iwvevs dajarimebas 1 000 laris odenobiT.<br />
2. am muxlis pirveli nawiliT gaTvaliswinebuli qmedeba, Cadenili erT<br />
<strong>sagadasaxado</strong> periodze met xans, _<br />
iwvevs dajarimebas am muxlis pirveli nawiliT gansazRvruli jarimis<br />
sammagi odenobiT.<br />
3. am muxlis pirveli nawiliT gaTvaliswinebuli qmedeba, ramac<br />
<strong>sagadasaxado</strong> bazis Semcireba gamoiwvia, _<br />
iwvevs dajarimebas gadauxdeli gadasaxadis Tanxis 10 procentis<br />
odenobiT, magram aranakleb am muxlis pirveli nawiliT gaTvaliswinebuli<br />
jarimis sammagi odenobisa.<br />
4. <strong>sagadasaxado</strong> organos mier realizaciis etapze SeZenis<br />
damadasturebeli dokumentebis gareSe arsebuli saqonlis (materialuri<br />
faseulobebis) gamovlena, _<br />
iwvevs dajarimebas aseTi saqonlis (materialuri faseulobebis)<br />
Rirebulebis 100 procentis odenobiT.<br />
5. am muxlis miznebisaTvis Semosavlebisa da xarjebis, agreTve<br />
gadasaxadebiT dasabegri sxva obieqtebis aRricxvis wesis darRvevad iTvleba<br />
pirveladi dokumentebis, sasaqonlo zednadebebis (dRg-is <strong>sagadasaxado</strong><br />
angariS-faqturebis), sabuRaltro aRricxvis registrebis uqonloba, an<br />
dadgenili wesis darRveviT maTi warmoeba, saTamaSo biznesis gadasaxadis<br />
gadaxdis niSnis an/da daluqvis gareSe Sesabamisi dabegvris obieqtis<br />
arseboba, agreTve buRaltruli aRricxvis angariSebze da angariSgebaSi<br />
gadasaxadis gadamxdelis sameurneo operaciebis, fuladi saxsrebis,<br />
materialuri faseulobebis, aramaterialuri aqtivebisa da finansuri<br />
dabandebebis sistematurad (kalendaruli wlis ganmavlobaSi orjer da<br />
metjer) aradrouli an araswori asaxva.<br />
muxli 134. gadaxdis wyarosTan gadasaxadis daukavebloba<br />
78
1. <strong>sagadasaxado</strong> agentis mier gadaxdis wyarosTan gadasaxadis<br />
gadamxdelisaTvis gadasaxadis daukavebloba an/da dakavebuli gadasaxadis<br />
Tanxis biujetSi arasrulad gadaricxva (gadaxda), _<br />
iwvevs dajarimebas daukavebeli (gadasaricxi) Tanxis 10 procentis<br />
odenobiT.<br />
2. xelfasis gacemaze pasuxismgebeli piris (aseT pirebs Soris<br />
TanamdebobiT (rangiT) yvelaze maRla mdgomis, garda mewarme fizikuri<br />
pirisa) mier xelfasze dasakavebeli an/da gadasaxdeli (saSemosavlo,<br />
socialuri) gadasaxadebis daukavleboba an/da biujetSi gadaxdis movaleobis<br />
Seusrulebloba, _<br />
iwvevs dajarimebas minimaluri xelfasis ormocdaaTmagi odenobiT.<br />
muxli 135. <strong>sagadasaxado</strong> organos Tanamdebobis pirisaTvis<br />
winaaRmdegobis gaweva<br />
<strong>sagadasaxado</strong> kontrolis ganxorcielebisas gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis mier <strong>sagadasaxado</strong> organos Tanamdebobis<br />
pirisaTvis winaaRmdegobis gaweva, am <strong>kodeqsi</strong>s Sesabamisad Sevides da<br />
daaTvalieros gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis ekonomikur<br />
saqmianobasTan dakavSirebuli teritoriebi da Senoba-nagebobebi, _<br />
iwvevs dajarimebas 100 laris odenobiT.<br />
muxli 136. yadaRadadebuli qonebis mflobelobis, sargeblobis<br />
an/da gankargvis wesis darRveva<br />
dayadaRebuli qonebis mflobelobis, sargeblobisa an/da gankargvis am<br />
<strong>kodeqsi</strong>T dadgenili wesis darRveva, _<br />
iwvevs dajarimebas 3 000 laris odenobiT.<br />
muxli 137. <strong>sagadasaxado</strong> organosaTvis saaRricxvo dokumentaciis<br />
an/da dabegvrasTan dakavSirebuli informaciis warudgenloba<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris<br />
mier <strong>sagadasaxado</strong> organoSi <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT<br />
gaTvaliswinebuli saaRricxvo dokumentaciis an/da dabegvrasTan<br />
dakavSirebuli informaciis warudgenloba, iseve rogorc arsebul<br />
saaRricxvo dokumentaciis an/da dabegvrasTan dakavSirebuli informaciis<br />
wardgenaze uari, agreTve aRniSnuli dokumentaciis an/da informaciis<br />
wardgenisagan Tavis arideba, _<br />
iwvevs dajarimebas 200 laris odenobiT.<br />
muxli 138. gadasaxadis araswori CaTvla an dabruneba<br />
gadasaxadis gadamxdelis an sxva valdebuli piris mier <strong>sagadasaxado</strong><br />
organoSi araswori monacemebis Semcveli dokumentebis wardgena, rac iZleva<br />
gadaxdili gadasaxadis momaval <strong>sagadasaxado</strong> valdebulebaTa angariSSi<br />
CaTvlis an dabrunebis safuZvels, _<br />
iwvevs dajarimebas CasaTvleli an dasabrunebeli Tanxis 300 procentis<br />
odenobiT.<br />
muxli 139. mosaxleobasTan fuladi angariSsworebisas<br />
sakontrolo-salaro aparatebis gamoyenebis wesebis darRveva<br />
1. mosaxleobasTan fuladi angariSsworebisas sakontrolo-salaro<br />
aparatebis gareSe muSaoba an maTi gamouyenebloba, Tu aseTi valdebuleba<br />
dadgenilia <strong>saqarTvelos</strong> kanonmdeblobiT, _<br />
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iwvevs dajarimebas 500 laris odenobiT.<br />
2. navTobproduqtebiT vaWrobis SemTxvevaSi mosaxleobasTan fuladi<br />
angariSsworebisas sakontrolo-salaro aparatebis gareSe muSaoba an maTi<br />
gamouyenebloba, _<br />
iwvevs dajarimebas 600 laris odenobiT.<br />
3. myidvelze Cekis gaucemloba an CekSi faqtobrivad gadaxdilze<br />
naklebi Tanxis Cveneba, _<br />
iwvevs dajarimebas 200 laris odenobiT.<br />
4. navTobproduqtebiT vaWrobisas myidvelze Cekis gaucemloba an CekSi<br />
faqtobrivad gadaxdilze naklebi Tanxis Cveneba, _<br />
iwvevs dajarimebas 300 laris odenobiT.<br />
5. avtogasamarT sadgurSi madozirebeli da mricxveli meqanizmebis<br />
saqstandartisa da <strong>sagadasaxado</strong> organos luqebis gareSe muSaoba, _<br />
iwvevs dajarimebas 700 laris odenobiT.<br />
muxli 140. dRg-isaTvis gaTvaliswinebuli moTxovnebis darRveva<br />
dRg-isaTvis am <strong>kodeqsi</strong>T gaTvaliswinebuli moTxovnebis darRvevis<br />
SemTxvevaSi gadasaxadis gadamxdels gadaxdeba Semdegi jarimebi:<br />
a) dRg-is gadamxdelad registraciis gareSe funqcionirebis SemTxvevaSi<br />
_ registraciis gareSe funqcionirebis mTeli periodis ganmavlobaSi<br />
biujetSi gadasaxdeli dRg-is Tanxis 100 procenti;<br />
b) dRg-is <strong>sagadasaxado</strong> angariS-faqturis arasworad Sevsebis<br />
SemTxvevaSi, rac iwvevs dRg-is Tanxis Semcirebas an CasaTvleli Tanxis<br />
zrdas _ <strong>sagadasaxado</strong> angariS-faqturis mixedviT dRg-is Tanxis 100 procenti;<br />
g) myidvelis moTxovnisas <strong>sagadasaxado</strong> angariS-faqturis<br />
warudgenlobis SemTxvevaSi _ operaciis mixedviT dRg-is Tanxis 100 procenti;<br />
d) <strong>sagadasaxado</strong> angariS-faqturis arasruli SevsebisaTvis, im<br />
SemTxvevis garda, rodesac Sesabamis velSi Casaweri informacia arsebobs, an<br />
igi ar iwvevs dRg-is Tanxis Semcirebas an CasaTvleli Tanxis zrdas _ 200<br />
laris odenobiT.<br />
muxli 141. gadasaxadis gadaricxvis Taobaze <strong>sagadasaxado</strong><br />
organos sainkaso davalebisa da gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis, sxva valdebuli piris sagadaxdo davalebis Sesrulebis vadis<br />
darRveva<br />
bankebis da sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxva<br />
organizaciebis mier biujetSi gadasaxadis gadaricxvis Taobaze gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli piris sagadaxdo<br />
davalebis an <strong>sagadasaxado</strong> organos sainkaso davalebis <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> kanonmdeblobiT dadgenil vadaSi Seusrulebloba, agreTve<br />
gadasaxadis gadamxdelisaTvis/<strong>sagadasaxado</strong> agentisTvis, sxva valdebuli<br />
pirisTvis sagadaxdo davalebis Seusruleblad dabruneba, _<br />
iwvevs dajarimebas sagadaxdo davalebaSi (sainkaso davalebaSi)<br />
miTiTebuli Tanxis 2 procentis odenobiT TiToeul dagvianebul dReze.<br />
muxli 142. bankebis mier gadasaxadis gadamxdelisaTvis angariSis<br />
gaxsnis wesis darRveva da gadasaxadis gadamxdelis angariSebze<br />
operaciebis SeCerebis Sesaxeb <strong>sagadasaxado</strong> organos gadawyvetilebis<br />
Seusrulebloba<br />
1. bankebis da sabanko operaciebis calkeul saxeobaTa Semsrulebeli<br />
sxva organizaciebis mier gadasaxadis gadamxdelisaTvis/<strong>sagadasaxado</strong><br />
80
agentisTvis sabanko an/da sxva angariSebis gaxsna im dokumentis wardgenis<br />
gareSe, romliTac dasturdeba <strong>sagadasaxado</strong> organos mier gadasaxadis<br />
gadamxdelisaTvis saidentifikacio nomris miniWeba (ucxouri sawarmos da<br />
fizikuri pirebis garda, romlebic ar ewevian ekonomikur saqmianobas),<br />
agreTve gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis angariSebze<br />
operaciebis SeCerebis Sesaxeb <strong>sagadasaxado</strong> organos gadawyvetilebis<br />
arsebobisas am gadasaxadis gadamxdelisaTvis sxva angariSis gaxsna, _<br />
iwvevs dajarimebas gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis<br />
angariSebze Sesrulebuli gasavlis operaciebis Tanxis 10 procentis<br />
odenobiT, magram aranakleb 500 larisa.<br />
2. bankebis da sabanko operaciebis calkeul saxeobaTa Semsrulebeli<br />
sxva organizaciebis mier gadasaxadis gadamxdelisaTvis/<strong>sagadasaxado</strong> agentis<br />
sabanko an/da sxva angariSebis gaxsnis an daxurvis Sesaxeb <strong>sagadasaxado</strong><br />
organoSi <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kanonmdeblobiT dadgenil vadebSi<br />
informaciis warudgenloba, _<br />
iwvevs dajarimebas 300 laris odenobiT TiToeul angariSze.<br />
3. bankebis da sabanko operaciebis calkeul saxeobaTa Semsrulebeli<br />
sxva organizaciebis mier gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis<br />
angariSebze operaciebis SeCerebis Sesaxeb <strong>sagadasaxado</strong> organos<br />
gadawyvetilebis Seusrulebloba, _<br />
iwvevs dajarimebas im Tanxis 20 procentis odenobiT, romelic<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis davalebis Sesabamisad<br />
gadairicxa sxva pirebze, magram ara umetes davalianebis Tanxis odenobisa.<br />
4. bankis mier, <strong>sagadasaxado</strong> organosagan werilobiTi nebarTvis<br />
miuReblad, gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli<br />
piris uzrunvelyofis sadepozito angariSze arsebuli Tanxis gankargva, _<br />
iwvevs dajarimebas gankarguli Tanxis 100 procentis odenobiT.<br />
muxlis 143. dokumentebis gareSe materialuri faseulobis<br />
gadazidva da aRuricxaoba<br />
1. ekonomikuri saqmianobisaTvis SeZenili an miwodebuli materialuri<br />
faseulobis an sasaqonlo zednadebis gareSe saqonlis (soflis meurneobis<br />
pirveladi (samrewvelo gadamuSavebamde _ sasaqonlo kodis Secvlamde)<br />
produqciis garda), xolo importis dros – sabaJo deklaraciis gareSe<br />
saqonlis (soflis meurneobis pirveladi (samrewvelo gadamuSavebamde _<br />
sasaqonlo kodis Secvlamde) produqciis garda) transportirebisas<br />
(gadazidvisas), gadasaxadis gadamxdels jarimis saxiT gadaxdeba sasaqonlo<br />
zednadebis, xolo importis dros sabaJo deklaraciis gareSe arsebuli<br />
materialuri faseulobebisa da saqonlis Rirebuleba sabazro fasebiT (dRgis<br />
gareSe, xolo aqcizis gadamxdelisaTvis – aqcizis gareSe). amasTan,<br />
<strong>saqarTvelos</strong> finansTa saministros organoebs ufleba aqvT jarimis Tanxis<br />
gadaxdamde ganaxorcielon aseTi wesiT transportirebuli (gadaziduli)<br />
materialuri faseulobebis an saqonlis dayadaReba.<br />
2. sameurneo operaciis damTavrebidan ara ugvines 3 dRisa saqonlis<br />
aRricxvisa da moZraobis JurnalSi aRuricxavi an/da sasaqonlo zednadebis<br />
gareSe, xolo importis dros – sabaJo deklaraciis gareSe saqonlis<br />
gamovlenis SemTxvevaSi, gadasaxadis gadamxdels gadaxdeba aRuricxavi da<br />
sasaqonlo zednadebis armqone saqonlis, xolo importis dros – sabaJo<br />
deklaraciis gareSe arsebuli saqonlis Rirebuleba sabazro fasebiT dRg-is<br />
gareSe, xolo aqcizis gadamxdelisaTvis aqcizisa da dRg-is gareSe.<br />
aRniSnuli jarima gamoiyeneba im SemTxvevaSic, Tu saqoneli JurnalSi<br />
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aRricxulia dadgenili wesebis darRveviT, ramac gamoiwvia <strong>sagadasaxado</strong><br />
valdebulebis gadavadeba an/da Semcireba. saqonlis danaklisi ganixileba<br />
misi aRmoCenis momentSi naRdi angariSsworebiT ganxorcielebul miwodebad<br />
sabazro fasebiT da gadasaxadebiT daibegreba am <strong>kodeqsi</strong>T gaTvaliswinebuli<br />
wesiT.<br />
muxli 144. sxva jarimebi<br />
am <strong>kodeqsi</strong>T gaTvaliswinebuli valdebulebebis Seusrulebloba,<br />
romelzedac am <strong>kodeqsi</strong>T gaTvaliswinebulia jarima, magram ar aris<br />
gansazRvruli jarimis odenoba _<br />
iwvevs dajarimebas 100 laris odenobiT.<br />
kari VIII<br />
<strong>sagadasaxado</strong> dava<br />
Tavi XIX<br />
<strong>sagadasaxado</strong> davis ganxilvis saerTo wesi<br />
muxli 145. <strong>sagadasaxado</strong> davis dawyebis safuZveli<br />
1. <strong>sagadasaxado</strong> davis dawyebis materialuri safuZvelia <strong>sagadasaxado</strong><br />
organos an gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli<br />
piris mier am <strong>kodeqsi</strong>T dadgenili valdebulebis darRveva.<br />
2. <strong>sagadasaxado</strong> davis dawyebis formaluri safuZvelia:<br />
a) <strong>sagadasaxado</strong> organos mier am <strong>kodeqsi</strong>s 81-e muxliT gansazRvruli<br />
`gadasaxadis gadamxdelis moTxovnis~ Sesrulebaze uari da Sesabamisi<br />
werilobiTi Sesageblis wardgena an am kariT gansazRvrul vadaSi misi<br />
warudgenloba;<br />
b) <strong>sagadasaxado</strong> organos mier gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis an sxva valdebuli pirisaTvis am <strong>kodeqsi</strong>s 80-e muxliT gansazRvruli<br />
<strong>sagadasaxado</strong> moTxovnis wardgena.<br />
3. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs,<br />
am muxlis me-2 nawiliT gansazRvruli safuZvlis arsebobisas, ufleba aqvs,<br />
sadavo sakiTxi gaasaCivros am kariT dadgenili wesiT da airCios<br />
<strong>sagadasaxado</strong> davis gadawyvetis forma.<br />
muxli 146. <strong>sagadasaxado</strong> davis gadawyvetis formebi<br />
1. <strong>sagadasaxado</strong> davis gadawyvetis formebia:<br />
a) davis gadawyveta <strong>saqarTvelos</strong> finansTa saministros sistemaSi<br />
ganxilvis wesiT;<br />
b) davis gadawyveta arbitraJis mier;<br />
g) davis gadawyveta sasamarTlos mier.<br />
2. davis gadawyveta <strong>saqarTvelos</strong> finansTa saministros sistemaSi<br />
ganxilvis wesiT Sedgeba 3 etapisagan:<br />
a) davis gadawyveta am <strong>kodeqsi</strong>s 145-e muxlis me-2 nawilSi aRniSnul<br />
<strong>sagadasaxado</strong> organoSi;<br />
82
) davis gadawyveta <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departamentSi;<br />
g) davis gadawyveta <strong>saqarTvelos</strong> finansTa saministrosTan arsebul<br />
davebis ganxilvis sabWoSi (SemdgomSi _ sabWo).<br />
3. Tu gadasaxadis gadamxdelma/<strong>sagadasaxado</strong> agentma/sxva valdebulma<br />
pirma davis gadawyvetis formad airCia misi gadawyveta <strong>saqarTvelos</strong> finansTa<br />
saministros sistemaSi, mas ufleba aqvs mis nebismier etapze miRebuli<br />
gadawyvetileba kanoniT dadgenili wesiT gaasaCivros sasamarTloSi an<br />
arbitraJSi imave vadebSi, romelSic mas aqvs gadawyvetilebis gasaCivrebis<br />
ufleba finansTa saministros sistemaSi.<br />
4. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
valdebulia, <strong>sagadasaxado</strong> davis gadawyvetis formis arCevis Sesaxeb acnobos<br />
<strong>sagadasaxado</strong> organos:<br />
a) am <strong>kodeqsi</strong>s 81-e muxliT gansazRvrul `gadasaxadis gadamxdelis<br />
moTxovnaSi~ miTiTebiT;<br />
b) <strong>sagadasaxado</strong> moTxovnis sapasuxod am <strong>kodeqsi</strong>s 149-e muxlis<br />
Sesabamisad wardgenil SesagebelSi miTiTebiT;<br />
g) werilobiTi SetyobinebiT, Tu <strong>sagadasaxado</strong> moTxovnis sapasuxod<br />
davis dawyebas apirebs uSualod sasamarTloSi an arbitraJSi gasaCivrebiT<br />
(arbitraJSi gasaCivrebis SemTxvevaSi unda mieTiTos misi dasaxeleba da<br />
misamarTi).<br />
5. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents/sxva valdebul pirs<br />
ufleba ara aqvs Secvalos Tavis moTxovnaSi, SesagebelSi an werilobiT<br />
SetyobinebaSi miTiTebuli davis gadawyvetis forma.<br />
muxli 147. <strong>sagadasaxado</strong> davis dawyebis wesi<br />
1. Tu <strong>sagadasaxado</strong> organo uars acxadebs `gadasaxadis gadamxdelis<br />
moTxovnis~ Sesrulebaze, igi valdebulia, `gadasaxadis gadamxdelis<br />
moTxovnis~ miRebidan 15 kalendaruli dRis vadaSi am moTxovnis warmdgen<br />
pirs am <strong>kodeqsi</strong>s 46-e muxliT dadgenili wesiT gaugzavnos werilobiTi<br />
Sesagebeli. am vadaSi Sesageblis gaugzavneloba niSnavs `gadasaxadis<br />
gadamxdelis moTxovnis~ Sesrulebaze uaris Tqmas.<br />
2. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
uars acxadebs <strong>sagadasaxado</strong> moTxovnis Sesrulebaze, igi valdebulia,<br />
<strong>sagadasaxado</strong> moTxovnis miRebidan 15 kalendaruli dRis vadaSi <strong>sagadasaxado</strong><br />
organos am <strong>kodeqsi</strong>s 44-e muxliT dadgenili wesiT gaugzavnos werilobiTi<br />
Sesagebeli, Tu davis dawyebis formad irCevs davis gadawyvetas <strong>saqarTvelos</strong><br />
finansTa saministros sistemaSi, an werilobiTi Setyobineba, Tu davis<br />
gadawyvetis formad irCevs davis gadawyvetas sasamarTlos an arbitraJis<br />
mier.<br />
3. Sesagebels unda daerTos yvela mtkicebuleba, romelsac emyareba<br />
Sesagebeli.<br />
4. Sesageblis yvela gverdi unda dainomros da Sesageblis bolos,<br />
xelmoweramde, sityvierad unda mieTiTos dawerili furclebis saerTo<br />
raodenoba.<br />
5. modave mxare valdebulia xeli moaweros Sesageblis yvela gverdze.<br />
6. <strong>sagadasaxado</strong> davis dawyebis TariRad iTvleba:<br />
a) <strong>sagadasaxado</strong> organos mier gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis/sxva valdebuli pirisaTvis am muxlis pirvel nawilSi aRniSnuli<br />
Sesageblis gagzavnis TariRi, xolo Sesageblis gaugzavnelobis SemTxvevaSi<br />
_ misi gagzavnis vadis bolo dRe;<br />
83
) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris<br />
mier <strong>sagadasaxado</strong> organosTvis am muxlis me-2 nawilSi aRniSnuli<br />
Sesageblis an Setyobinebis gagzavnis TariRi.<br />
7. am muxlis me-2 nawiliT dadgenili valdebulebis Seusrulebloba<br />
miiCneva gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva valdebuli<br />
piris mier <strong>sagadasaxado</strong> moTxovnis aRiarebad da igi mieqceva<br />
aRsasruleblad.<br />
muxli 148. sadavo Tanxis gadaxdis valdebulebis SeCereba<br />
sadavo Tanxisa da masze daricxuli sauravis, iseve, rogorc Sesabamisi<br />
jarimis gadaxdis valdebuleba SeCerebulad iTvleba <strong>sagadasaxado</strong> davis<br />
dawyebis dRidan davis dasrulebamde, Tumca grZeldeba masze sauravis<br />
daricxva.<br />
muxli 149. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva<br />
valdebuli piris Sesagebeli da Setyobineba<br />
1. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris<br />
SesagebelSi unda aRiniSnos:<br />
a) <strong>sagadasaxado</strong> organos dasaxeleba da misamarTi;<br />
b) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris<br />
vinaoba (gvari da saxeli; dasaxeleba _ iuridiuli piris SemTxvevaSi),<br />
gadasaxadis gadamxdelis saidentifikacio nomeri (Tu aqvs), misamarTi da<br />
sakontaqto saSualebebi (telefoni, faqsi, eleqtronuli fosta);<br />
g) <strong>sagadasaxado</strong> moTxovnis miRebis TariRi da moTxovnis sagani;<br />
d) <strong>sagadasaxado</strong> moTxovnis Sesrulebaze uaris samarTlebrivi da<br />
faqtobrivi safuZvlebi;<br />
e) SesageblisaTvis darTuli mtkicebulebebis CamonaTvali;<br />
v) davis gagrZelebis SemTxvevaSi misi gadawyvetis forma (<strong>saqarTvelos</strong><br />
finansTa saministros <strong>sagadasaxado</strong> departamentis, an arbitraJis, an<br />
sasamarTlos mier).<br />
2. Tu <strong>sagadasaxado</strong> davis gadawyvetis formad arCeulia misi gadawyveta<br />
arbitraJis mier, SesagebelSi damatebiT unda aRiniSnos arbitraJis<br />
dasaxeleba da misi zusti misamarTi.<br />
3. Sesageblis warudgenlobas uTanabrdeba iseTi Sesageblis wardgena,<br />
romelSic miTiTebuli ar aris:<br />
a) davis gadawyvetis forma;<br />
b) arbitraJis dasaxeleba da misi misamarTi, Tu <strong>sagadasaxado</strong> davis<br />
gadawyvetis formad arCeulia misi gadawyveta arbitraJis mier.<br />
4. am <strong>kodeqsi</strong>s 147-e muxlis me-2 nawilSi aRniSnul werilobiT<br />
SetyobinebaSi unda aRiniSnos:<br />
a) <strong>sagadasaxado</strong> organos dasaxeleba da misamarTi;<br />
b) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris<br />
vinaoba (gvari da saxeli; dasaxeleba _ iuridiuli piris SemTxvevaSi),<br />
gadasaxadis gadamxdelis saidentifikacio nomeri (Tu aqvs), misamarTi da<br />
sakontaqto saSualebebi (telefoni, faqsi, eleqtronuli fosta);<br />
g) <strong>sagadasaxado</strong> moTxovnis miRebis TariRi da moTxovnis sagani;<br />
d) davis gadasawyvetad sasamarTlos mimarTa Tu arbitraJs<br />
(arbitraJisaTvis mimarTvis SemTxvevaSi unda miuTiTos arbitraJis<br />
dasaxeleba da zusti misamarTi).<br />
muxli 150. <strong>sagadasaxado</strong> moTxovnis Sesrulebis uzrunvelyofa<br />
84
1. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri, mis<br />
mier <strong>sagadasaxado</strong> moTxovnis gasaCivrebis SemTxvevaSi valdebulia,<br />
<strong>sagadasaxado</strong> moTxovnis miRebidan 15 kalendaruli dRis vadaSi, <strong>sagadasaxado</strong><br />
moTxovnis Sesrulebis uzrunvelsayofad, <strong>sagadasaxado</strong> organos warudginos<br />
sabanko garantia an/da bankSi sadepozito angariSze saTanado Tanxis Setanis<br />
cnoba (gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents/sxva valdebul pirs am<br />
Tanxis gankargvis ufleba ara aqvs bankisaTvis Sesabamisi <strong>sagadasaxado</strong><br />
organos mier werilobiTi nebarTvis micemis gareSe) an/da finansuri riskebis<br />
dazRvevis polisi an/da Tavisi qoneba <strong>sagadasaxado</strong> giravnobiT/ipoTekiT<br />
dasatvirTad. wardgenili garantiis saerTo Rirebuleba gadasaxadis<br />
gadamxdelis sadavo <strong>sagadasaxado</strong> davalianebaze naklebi ar unda iyos.<br />
<strong>sagadasaxado</strong> giravnobiT/ipoTekiT dasatvirTad wardgenili qonebis<br />
Rirebulebas adgens <strong>sagadasaxado</strong> organos uflebamosili piri, ris Semdegac<br />
sajaro reestrs registraciisaTvis ugzavnis <strong>sagadasaxado</strong><br />
giravnobis/ipoTekis xelSekrulebas. sajaro reestri valdebulia,<br />
Setyobinebis miRebidan ara ugvianes meore dRisa registraciaSi gaataros es<br />
ufleba.<br />
2. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti/sxva valdebuli piri<br />
am muxlis pirvel nawilSi aRniSnul vadaSi <strong>sagadasaxado</strong> organos ar<br />
warudgens imave nawilSi aRniSnul uzrunvelyofis garantias, <strong>sagadasaxado</strong><br />
organos ufleba aqvs, sasamarTlos gadawyvetilebis gareSe, gamoiyenos<br />
<strong>sagadasaxado</strong> moTxovnis Sesrulebis uzrunvelyofis qvemoT CamoTvlili<br />
RonisZiebebi (sadavo <strong>sagadasaxado</strong> davalianebis moculobis farglebSi,<br />
xolo Tu wardgenilia nawilobrivi uzrunvelyofis garantia, im farglebSi,<br />
rac sakmarisia sadavo <strong>sagadasaxado</strong> davalianebis moculobis Sesavsebad):<br />
a) daayadaRos misi sabanko angariSebi;<br />
b) daayadaRos misi nebismieri saxis qoneba (maT Soris, moZravi, uZravi,<br />
aramaterialuri qoneba), romelzedac vrceldeba <strong>sagadasaxado</strong><br />
giravnobis/ipoTekis ufleba.<br />
3. Tu <strong>sagadasaxado</strong> dava gadasaxadis gadamxdelis/<strong>sagadasaxado</strong><br />
agentis/sxva valdebuli piris sasargeblod gadawyda, maSin uqmdeba mis mier<br />
wardgenili uzrunvelyofis garantiebi, <strong>sagadasaxado</strong> organos mier dadebuli<br />
yadaRa CaiTvleba moxsnilad, xolo <strong>sagadasaxado</strong> giravnobis/ipoTekis ufleba<br />
gauqmebulad.<br />
4. Tu <strong>sagadasaxado</strong> dava ar gadawyda gadasaxadis<br />
gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris sasargeblod, maSin<br />
mas sadavo <strong>sagadasaxado</strong> valdebulebis warmoSobis dRidan daekisreba sadavo<br />
gadasaxadisa da Sesabamisi <strong>sagadasaxado</strong> sanqciebis gadaxda.<br />
muxli 151. <strong>sagadasaxado</strong> organos Sesagebeli<br />
1. <strong>sagadasaxado</strong> organos SesagebelSi unda aRiniSnos:<br />
a) gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva valdebuli piris<br />
vinaoba (gvari da saxeli; dasaxeleba _ iuridiuli piris SemTxvevaSi),<br />
gadasaxadis gadamxdelis saidentifikacio nomeri (Tu aqvs), misamarTi;<br />
b) <strong>sagadasaxado</strong> organos dasaxeleba da zusti misamarTi, sakontaqto<br />
saSualebebi (telefoni, faqsi, eleqtronuli fosta);<br />
g) `gadasaxadis gadamxdelis moTxovnis~ miRebis TariRi da moTxovnis<br />
sagani;<br />
d) Sesageblis gagzavnis (gadacemis) TariRi;<br />
e) `gadasaxadis gadamxdelis moTxovnis~ Sesrulebaze uaris<br />
samarTlebrivi da faqtobrivi safuZvlebi;<br />
85
v) SesageblisaTvis darTuli mtkicebulebebis CamonaTvali.<br />
2. <strong>sagadasaxado</strong> organos Sesagebels xels awers <strong>sagadasaxado</strong> organos<br />
xelmZRvaneli/misi moadgile.<br />
muxli 152. gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis/sxva<br />
valdebuli piris uflebamosileba <strong>sagadasaxado</strong> organos Sesageblis<br />
miRebis an dadgenil vadaSi misi miuReblobis Semdeg<br />
1. <strong>sagadasaxado</strong> organosagan Sesageblis miRebidan 5 dRis vadaSi,<br />
agreTve am <strong>kodeqsi</strong>s 147-e muxlis pirveli nawiliT gansazRvrul vadaSi misi<br />
miuReblobis SemTxvevaSi, am vadis amowurvidan 5 dReSi, gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents/sxva valdebul pirs ufleba aqvs, dava<br />
gaagrZelos `gadasaxadis gadamxdelis moTxovnaSi~ aRniSnuli formiT.<br />
2. davis gagrZelebis SemTxvevaSi gadasaxadis gadamxdeli/<strong>sagadasaxado</strong><br />
agenti/sxva valdebuli piri valdebulia amis Sesaxeb imave vadaSi acnobos<br />
<strong>sagadasaxado</strong> organos, ra vadaSic aqvs davis gagrZelebis ufleba.<br />
3. am muxlSi aRniSnul vadaSi <strong>sagadasaxado</strong> davis gaugrZelebloba<br />
iTvleba davaze uaris Tqmad.<br />
Tavi XX<br />
<strong>sagadasaxado</strong> davis ganxilva <strong>saqarTvelos</strong> finansTa saministros<br />
sistemaSi<br />
muxli 153. <strong>sagadasaxado</strong> davis <strong>saqarTvelos</strong> finansTa saministros<br />
sistemaSi ganxilvis mizani da misi ganxilvis organoebi<br />
1. <strong>saqarTvelos</strong> finansTa saministros sistemaSi <strong>sagadasaxado</strong> davis<br />
ganxilvis mizania mxareTa Tanasworuflebianobis sawyisebze davis swrafad<br />
da samarTlianad gadawyveta.<br />
2. <strong>saqarTvelos</strong> finansTa saministros sistemaSi <strong>sagadasaxado</strong> davis<br />
ganxilva da gadawyveta xorcieldeba am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
3. <strong>saqarTvelos</strong> finansTa saministros sistemaSi <strong>sagadasaxado</strong> davis<br />
ganxilva mimdinareobs am <strong>kodeqsi</strong>s 145-e muxlis me-2 nawilSi aRniSnul<br />
<strong>sagadasaxado</strong> organoSi, <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departamentsa da sabWoSi, romlis Seqmnisa da funqcionirebis wesi<br />
ganisazRvreba <strong>saqarTvelos</strong> mTavrobis dadgenilebiT.<br />
muxli 154. <strong>sagadasaxado</strong> organos valdebuleba Sesageblis miRebisas<br />
1. <strong>sagadasaxado</strong> organos xelmZRvaneli an misi moadgile valdebulia,<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis an sxva valdebuli piris<br />
Sesageblis miRebidan 10 dRis vadaSi ganixilos igi da gamosces<br />
motivirebuli brZaneba Sesageblis dakmayofilebis anu davis Sewyvetis<br />
Sesaxeb, Sesageblis nawilobriv dakmayofilebis an mis dakmayofilebaze<br />
uaris Tqmis Sesaxeb da ara ugvianes brZanebis gamocemis me-3 dRisa<br />
gaugzavnos igi Sesageblis warmomdgens.<br />
2. <strong>sagadasaxado</strong> organoSi dava ganixileba momCivanis an/da misi<br />
kanonieri an uflebamosili warmomadgenlis (warmomadgenlebis)<br />
monawileobiT. ganxilvisTvis daniSnul dros momCivanis an/da misi kanonieri<br />
an uflebamosili warmomadgenlis gamoucxadeblobis SemTxvevaSi dava<br />
ganixileba mis gareSe.<br />
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3. Sesageblis nawilobrivi dakmayofilebis an mis dakmayofilebaze<br />
uaris Tqmis Sesaxeb gadawyvetilebis miRebis SemTxvevaSi <strong>sagadasaxado</strong><br />
organo valdebulia, ara ugvianes brZanebis gamocemidan me-3 dRisa<br />
<strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departaments gadasces<br />
<strong>sagadasaxado</strong> moTxovna da Sesagebeli TandarTuli mtkicebulebebiT, xolo<br />
gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
brZanebasTan erTad gaugzavnos Sesworebuli <strong>sagadasaxado</strong> moTxovna (Tu<br />
moxda misi Sesworeba) da damatebiTi mtkicebulebebi (Tu iqna isini).<br />
4. Tu <strong>sagadasaxado</strong> organo am muxlis pirveli nawiliT dadgenil<br />
vadaSi ar gamoscems zemoaRniSnul brZanebas an gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs ar gaugzavnis mas, es<br />
`gadasaxadis gadamxdelis moTxovnis~ Sesrulebaze uaris Tqmas niSnavs.<br />
muxli 155. <strong>sagadasaxado</strong> organos gadawyvetilebis gasaCivreba<br />
1. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ufleba aqvs, am <strong>kodeqsi</strong>s 154-e muxlis me-3 nawiliT gansazRvrul SemTxvevaSi<br />
<strong>sagadasaxado</strong> organos xelmZRvanelis/misi moadgilis brZaneba (am brZanebisa<br />
da TandarTuli dokumentebis miRebidan 5 dRis vadaSi), am <strong>kodeqsi</strong>s 154-e<br />
muxlis pirveli nawiliT gansazRvrul vadaSi brZanebis miuReblobis<br />
SemTxvevaSi <strong>sagadasaxado</strong> organos uari (am vadis amowurvidan 5 dRis vadaSi),<br />
am <strong>kodeqsi</strong>s 147-e muxlis pirvel nawilSi aRniSnul SemTxvevaSi <strong>sagadasaxado</strong><br />
organos Sesagebeli (misi miRebidan 5 dRis vadaSi) da imave nawiliT<br />
gansazRvrul vadaSi Sesageblis miuReblobisas <strong>sagadasaxado</strong> organos uari<br />
(am vadis amowurvidan 5 dRis vadaSi) gaasaCivros:<br />
a) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentSi, Tu<br />
mis SesagebelSi an `gadasaxadis gadamxdelis moTxovnaSi~ ase iyo aRniSnuli<br />
(am SemTxvevaSi man wardgenil saCivars unda daurTos, Sesabamisad, 154-e an<br />
147-e muxlebSi aRniSnuli <strong>sagadasaxado</strong> organosaTvis wardgenili yvela<br />
masalis asli da damatebiTi mtkicebulebebi, maTi arsebobis SemTxvevaSi);<br />
b) arbitraJSi an sasamarTloSi, Tu mis SesagebelSi ase iyo aRniSnuli.<br />
2. <strong>sagadasaxado</strong> departamentisaTvis wardgenil saCivarSi unda<br />
aRiniSnos, davis Semdgomi gagrZelebis SemTxvevaSi davis gadawyvetis romel<br />
formas irCevs momCivani. im SemTxvevaSi, Tu <strong>sagadasaxado</strong> davis gadawyvetis<br />
formad arCeulia misi gadawyveta arbitraJis mier, saCivarSi unda aRiniSnos<br />
arbitraJis dasaxeleba da misi zusti misamarTi.<br />
3. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti, sxva valdebuli<br />
piri am muxlis pirveli nawiliT dadgenil vadaSi ar gaasaCivrebs:<br />
a) <strong>sagadasaxado</strong> organos xelmZRvanelis/misi moadgilis brZanebas an<br />
Sesagebels, <strong>sagadasaxado</strong> moTxovna aRiarebulad CaiTvleba da igi mieqceva<br />
aRsasruleblad, xolo `gadasaxadis gadamxdelis moTxovna~ CaiTvleba<br />
gauqmebulad;<br />
b) <strong>sagadasaxado</strong> organos uars (Tu man droulad ar miiRo <strong>sagadasaxado</strong><br />
organos gadawyvetileba), <strong>sagadasaxado</strong> moTxovna aRiarebulad CaiTvleba da<br />
igi mieqceva aRsasruleblad, xolo `gadasaxadis gadamxdelis moTxovna~<br />
CaiTvleba gauqmebulad.<br />
muxli 156. <strong>sagadasaxado</strong> davis ganxilva <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departamentSi<br />
1. <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamenti<br />
valdebulia, am <strong>kodeqsi</strong>s 155-e muxlis pirvel nawilSi aRniSnuli saCivris<br />
87
miRebidan 15 dRis vadaSi ganixilos igi da miiRos gadawyvetileba saCivris<br />
dakmayofilebis anu davis Sewyvetis Sesaxeb, saCivris nawilobriv<br />
dakmayofilebis an mis dakmayofilebaze uaris Tqmis Sesaxeb da<br />
gadawyvetilebis miRebidan ara ugvianes me-3 dRisa gaugzavnos igi momCivans<br />
da im <strong>sagadasaxado</strong> organos, romlis gadawyvetilebac iyo gasaCivrebuli.<br />
2. <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentSi dava<br />
ganixileba momCivanis an/da misi kanonieri an uflebamosili warmomadgenlis<br />
(warmomadgenlebis) monawileobiT. ganxilvisTvis daniSnul dros momCivanis<br />
an/da misi kanonieri an uflebamosili warmomadgenlis gamoucxadeblobis<br />
SemTxvevaSi dava ganixileba mis gareSe.<br />
3. davis ganxilvis safuZvelze <strong>saqarTvelos</strong> finansTa saministros<br />
<strong>sagadasaxado</strong> departamenti uflebamosilia:<br />
a) gaauqmos <strong>sagadasaxado</strong> organos gadawyvetileba;<br />
b) gaauqmos <strong>sagadasaxado</strong> organos gadawyvetileba da miiRos axali<br />
gadawyvetileba;<br />
g) ar daakmayofilos saCivari.<br />
4. <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
gadawyvetilebaSi aRniSnuli unda iyos:<br />
a) gadawyvetilebis miRebis dro da adgili, gadawyvetilebis mimReb<br />
pirTa vinaoba, momCivanisa da <strong>sagadasaxado</strong> organos dasaxeleba, romlis<br />
gadawyvetilebac iyo gasaCivrebuli da davis sagani;<br />
b) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis mier<br />
dadgenili garemoebani, mtkicebulebani, romelTa safuZvelzec moxda ama Tu<br />
im mtkicebulebis uaryofa, normatiuli aqtebi da maTi normebi, romliTac<br />
xelmZRvanelobda igi;<br />
g) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
daskvna saCivris dakmayofilebis, nawilobriv dakmayofilebis an mis<br />
dakmayofilebaze uaris Tqmis Sesaxeb;<br />
d) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
gadawyvetilebis gasaCivrebis vada da wesi.<br />
5. gadawyvetilebas xeli unda moaweros <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departamentis uflebamosilma Tanamdebobis pirma.<br />
6. saCivris nawilobriv dakmayofilebis an mis dakmayofilebaze uaris<br />
Tqmis Sesaxeb gadawyvetilebis miRebis SemTxvevaSi <strong>sagadasaxado</strong> departamenti<br />
valdebulia, gadawyvetilebis miRebidan ara ugvianes 3 dRisa sabWos gadasces<br />
saqmis yvela masala Tavis gadawyvetilebasTan erTad, xolo gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs gadawyvetilebasTan<br />
erTad gaugzavnos Sesworebuli <strong>sagadasaxado</strong> moTxovna (Tu moxda misi<br />
Sesworeba) da damatebiTi mtkicebulebebi (Tu iqna isini).<br />
7. Tu <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamenti am<br />
muxlis pirveli nawiliT dadgenil vadaSi ar miiRebs zemoaRniSnul<br />
gadawyvetilebas an gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva<br />
valdebul pirs ar gaugzavnis mas, es saCivris dakmayofilebaze uaris Tqmas<br />
niSnavs.<br />
muxli 157. <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departamentis gadawyvetilebis gasaCivreba<br />
1. gadasaxadis gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs<br />
ufleba aqvs, am <strong>kodeqsi</strong>s 156-e muxlis me-3 nawilis `b~ da `g~ qvepunqtebiT<br />
gansazRvrul SemTxvevebSi <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departamentis gadawyvetileba (am gadawyvetilebisa da TandarTuli<br />
88
dokumentebis miRebidan 5 dRis vadaSi), agreTve <strong>sagadasaxado</strong> organos uari,<br />
Tu man am <strong>kodeqsi</strong>s 156-e muxlis pirveli nawiliT gansazRvrul vadaSi ar<br />
miiRo es gadawyvetileba (am vadis amowurvidan 5 dRis vadaSi), gaasaCivros:<br />
a) sabWoSi, Tu mis saCivarSi ase iyo aRniSnuli (am SemTxvevaSi man<br />
wardgenil saCivars unda daurTos <strong>saqarTvelos</strong> finansTa saministros<br />
<strong>sagadasaxado</strong> departamentisTvis wardgenili yvela masalis asli da<br />
damatebiTi mtkicebulebebi, maTi arsebobis SemTxvevaSi);<br />
b) arbitraJSi an sasamarTloSi, Tu mis saCivarSi ase iyo aRniSnuli<br />
(aseT SemTxvevaSi mopasuxea am <strong>kodeqsi</strong>s 147/151-e muxlSi aRniSnuli<br />
<strong>sagadasaxado</strong> organo).<br />
2. sabWosTvis wardgenil saCivarSi unda aRiniSnos, davis Semdgomi<br />
gagrZelebis SemTxvevaSi davis gadawyvetis romel formas irCevs momCivani. im<br />
SemTxvevaSi, Tu <strong>sagadasaxado</strong> davis gadawyvetis formad arCeulia misi<br />
gadawyveta arbitraJis mier, saCivarSi unda aRiniSnos arbitraJis dasaxeleba<br />
da misi zusti misamarTi.<br />
3. Tu gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti an sxva valdebuli<br />
piri am muxlis pirveli nawiliT dadgenil vadaSi ar gaasaCivrebs:<br />
a) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis<br />
gadawyvetilebas, igi aRiarebulad CaiTvleba da mieqceva aRsasruleblad;<br />
b) <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong> departamentis uars<br />
(Tu man droulad ar miiRo departamentis gadawyvetileba), saCivari<br />
gauqmebulad CaiTvleba da gasaCivrebuli gadawyvetileba mieqceva<br />
aRsasruleblad.<br />
muxli 158. sabWos sxdoma<br />
1. sabWo davas ixilavs saCivris miRebidan 15 dRis vadaSi Tavis<br />
sxdomaze.<br />
2. sxdomas Tavmjdomareobs <strong>saqarTvelos</strong> finansTa ministri an mis mier<br />
komisiis wevrTagan daniSnuli piri.<br />
3. sxdomis reglaments gansazRvravs sabWo.<br />
4. sabWos gadawyvetileba miiReba sxdomis damswreTa xmaTa<br />
umravlesobiT. dauSvebelia xmis micemisagan TavSekaveba.<br />
5. sabWos gadawyvetileba formdeba werilobiTi formiT.<br />
6. sabWoSi dava ganixileba momCivanis an/da misi kanonieri an<br />
uflebamosili warmomadgenlebis monawileobiT. ganxilvisTvis daniSnul<br />
dros momCivanis an/da misi kanonieri an uflebamosili warmomadgenlis<br />
gamoucxadeblobis SemTxvevaSi dava ganixileba mis gareSe.<br />
muxli 159. sabWos gadawyvetileba<br />
1. davis ganxilvis safuZvelze sabWo uflebamosilia:<br />
a) gaauqmos <strong>sagadasaxado</strong> organos an/da <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departamentis gadawyvetileba;<br />
b) gaauqmos <strong>sagadasaxado</strong> organos an/da <strong>saqarTvelos</strong> finansTa<br />
saministros <strong>sagadasaxado</strong> departamentis gadawyvetileba da miiRos axali<br />
gadawyvetileba;<br />
g) ar daakmayofilos saCivari.<br />
2. sabWos gadawyvetilebaSi aRniSnuli unda iyos:<br />
a) gadawyvetilebis miRebis dro da adgili, gadawyvetilebis mimReb<br />
pirTa vinaoba, momCivanisa da <strong>sagadasaxado</strong> organos dasaxeleba, romlis<br />
gadawyvetilebac iyo gasaCivrebuli da davis sagani;<br />
89
) sabWos mier dadgenili garemoebani, mtkicebulebani, romelTa<br />
safuZvelzec moxda ama Tu im mtkicebulebis uaryofa, normatiuli aqtebi da<br />
maTi normebi, romliTac xelmZRvanelobda igi;<br />
g) sabWos daskvna saCivris dakmayofilebis, nawilobriv dakmayofilebis<br />
an mis dakmayofilebaze uaris Tqmis Sesaxeb;<br />
d) sabWos gadawyvetilebis gasaCivrebis vada da wesi.<br />
3. sabWos wevrs (rogorc gadawyvetilebis momxres, ise mowinaaRmdeges)<br />
ufleba aqvs gadawyvetilebas daurTos gansxvavebuli mosazreba.<br />
4. sabWo valdebulia, gadawyvetilebis damowmebuli asli ara ugvianes 5<br />
dRisa gaugzavnos an piradad Caabaros mxareebs an maT warmomadgenlebs.<br />
5. Tu sabWo 158-e muxlis pirveli nawiliT gansazRvrul vadaSi ar<br />
miiRebs zemoaRniSnul gadawyvetilebas an gadasaxadis<br />
gadamxdels/<strong>sagadasaxado</strong> agents an sxva valdebul pirs ar gaugzavnis mas, es<br />
niSnavs saCivris dakmayofilebaze uaris Tqmas.<br />
muxli 160. sabWos gadawyvetilebis ZalaSi Sesvla da misi gasaCivrebis<br />
wesi<br />
1. sabWos gadawyvetileba ZalaSi Sedis:<br />
a) momCivanis mier am gadawyvetilebis miRebidan me-10 dRes, Tu man am<br />
vadaSi ar gaasaCivra igi;<br />
b) 158-e muxlis pirveli nawiliT gansazRvruli vadis amowurvidan me-10<br />
dRes, Tu momCivanma am vadaSi ar miiRo sabWos gadawyvetileba da amave<br />
vadaSi ar gaasaCivra sabWos uari.<br />
2. gadasaxadis gadamxdeli/<strong>sagadasaxado</strong> agenti, sxva uflebamosili<br />
piri uflebamosilia, sabWos gadawyvetileba gaasaCivros arbitraJSi an<br />
sasamarTloSi (rogorc aqvs aRniSnuli Tavis saCivarSi). aseT SemTxvevaSi<br />
mopasuxea am <strong>kodeqsi</strong>s 147/151-e muxlSi aRniSnuli <strong>sagadasaxado</strong> organo.<br />
4. davis gagrZelebis SemTxvevaSi mxareebi moqmedeben am <strong>kodeqsi</strong>s 19-e<br />
TavSi aRwerili pirobebis Sesabamisad.<br />
muxli 161. <strong>sagadasaxado</strong> davis ganxilva sasamarTlos mier<br />
gadasaxadis gadamxdelis/<strong>sagadasaxado</strong> agentis, sxva uflebamosili<br />
piris mier sasamarTloSi wardgenili saCivrebi ganixileba da gadawyvetileba<br />
miiReba <strong>saqarTvelos</strong> administraciuli saproceso kanonmdeblobiT dadgenili<br />
wesiT.<br />
Tavi XXI<br />
<strong>sagadasaxado</strong> davis ganxilva arbitraJis mier<br />
muxli 162. <strong>sagadasaxado</strong> davis ganxilvis uflebamosileba<br />
1. <strong>sagadasaxado</strong> davis saarbitraJo ganxilvis uflebamosileba aqvs<br />
<strong>saqarTvelos</strong> rezident iuridiul pirs, romelic akmayofilebs `kerZo<br />
arbitraJis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT dadgenil pirobebs.<br />
2. arbitrad (arbitraJis wevrad) ar SeiZleba dainiSnos mxaris an/da<br />
arbitraJSi misi warmomadgenlis naTesavi an mxaresTan urTierTdamokidebuli<br />
piri (am <strong>kodeqsi</strong>s 23-e muxlis mixedviT), agreTve `kerZo arbitraJis Sesaxeb~<br />
<strong>saqarTvelos</strong> kanoniT gansazRvruli piri. <strong>sagadasaxado</strong> organos SemTxvevaSi,<br />
am TvalsazrisiT, mxared CaiTvleba Sesabamisi <strong>sagadasaxado</strong> organos<br />
xelmZRvaneli/misi moadgile da <strong>sagadasaxado</strong> organos moxele (moxeleebi),<br />
romelTa gadawyvetilebis safuZvelzec warmoiqmna sadavo <strong>sagadasaxado</strong><br />
90
valdebuleba, xolo urTierTdamokidebul pirad _ agreTve <strong>saqarTvelos</strong><br />
finansTa saministrosa da misdami daqvemdebarebuli dawesebulebis<br />
TanamSromeli; iuridiuli piris SemTxvevaSi mxared CaiTvleba am iuridiuli<br />
piris xelmZRvaneli (xelmZRvaneli organos wevri), xolo<br />
urTierTdamokidebul pirad _ agreTve am iuridiuli piris TanamSromeli.<br />
muxli 163. saarbitraJo wesiT davis ganxilvis wesi da vada<br />
1. arbitraJis mier <strong>sagadasaxado</strong> davis ganxilvisas gamoiyeneba<br />
<strong>saqarTvelos</strong> samarTali.<br />
2. arbitraJi <strong>sagadasaxado</strong> davas ixilavs `kerZo arbitraJis Sesaxeb~<br />
<strong>saqarTvelos</strong> kanoniT dadgenili wesiT, am <strong>kodeqsi</strong>T dadgenili normebis<br />
gaTvaliswinebiT.<br />
3. arbitraJSi davis ganxilvisas gadawyvetileba gamotanil unda iqnes<br />
saarbitraJo ganxilvis dawyebidan 1 Tvis ganmavlobaSi. gansakuTrebul<br />
SemTxvevebSi, mxareTa SeTanxmebiT aRniSnuli vada SeiZleba gagrZeldes erTi<br />
TviT.<br />
4. dauSvebelia saqmis morigebiT dasruleba.<br />
muxli 164. saarbitraJo ganxilvis xarjebis anazRaureba<br />
1. saarbitraJo ganxilvis xarjebis anazRaureba ekisreba mxares, romlis<br />
sawinaaRmdego gadawyvetilebac miiRo arbitraJma.<br />
2. sarCelis nawilobrivi dakmayofilebis SemTxvevaSi saarbitraJo<br />
ganxilvis xarjebi nawildeba mxareebs Soris dakmayofilebuli (uaryofili)<br />
sasarCelo moTxovnis moculobis proporciulad.<br />
91
wigni II<br />
specialuri debulebani<br />
kari IX<br />
saSemosavlo da mogebis gadasaxadebi<br />
Tavi XXII<br />
saSemosavlo gadasaxadi<br />
muxli 165. gadasaxadis gadamxdeli<br />
saSemosavlo gadasaxadis gadamxdelia:<br />
a) rezidenti fizikuri piri;<br />
b) ararezidenti fizikuri piri, romelic Semosavals iRebs<br />
saqarTveloSi arsebuli wyarodan.<br />
muxli 166. dabegvris obieqti<br />
1. rezidenti fizikuri piris saSemosavlo gadasaxadiT dabegvris<br />
obieqtia dasabegri Semosavali, romelic gamoiTvleba rogorc sxvaoba<br />
kalendaruli wlis ganmavlobaSi miRebul erTobliv Semosavalsa da am<br />
periodisaTvis <strong>sagadasaxado</strong> <strong>kodeqsi</strong>T gaTvaliswinebuli gamoqviTvebis<br />
Tanxebs Soris.<br />
2. saqarTveloSi arsebuli mudmivi dawesebulebis meSveobiT saqmianobis<br />
ganmaxorcielebeli ararezidenti fizikuri piris saSemosavlo gadasaxadiT<br />
dabegvris obieqtia dasabegri Semosavali, romelic ganisazRvreba, rogorc<br />
sxvaoba kalendaruli wlis ganmavlobaSi mudmiv dawesebulebasTan<br />
dakavSirebuli saqarTveloSi arsebuli wyaroebidan miRebul erTobliv<br />
Semosavlebsa da am periodisaTvis <strong>sagadasaxado</strong> <strong>kodeqsi</strong>T gaTvaliswinebuli<br />
gamoqviTvebis Tanxebs Soris.<br />
3. ararezidenti fizikuri piris erToblivi Semosavali, romelic<br />
dakavSirebuli ar aris mis mudmiv dawesebulebasTan ibegreba am <strong>kodeqsi</strong>s 197-<br />
e muxlis mixedviT gadaxdis wyarosTan gamoqviTvebis gareSe, garda am<br />
muxlis me-4 nawiliT gaTvaliswinebuli SemTxvevebisa.<br />
4. ararezidenti fizikuri piri, romelic Semosavlebs iRebs qonebis<br />
realizaciiT, warmoadgens saSemosavlo gadasaxadis gadamxdels<br />
kalendaruli wlis ganmavlobaSi saqarTveloSi arsebuli wyarodan miRebuli<br />
erToblivi Semosavlidan, romelic mcirdeba am periodisaTvis aseTi<br />
Semosavlis miRebasTan dakavSirebuli gamoqviTvis TanxebiT.<br />
5. am muxlis me-4 nawiliT gaTvaliswinebuli qonebis realizaciiT<br />
miRebul Semosavlebs ganekuTvneba:<br />
a) rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioris<br />
wilis realizaciiT miRebuli nameti;<br />
b) am <strong>kodeqsi</strong>s me-12 muxlis me-13 nawilSi aRniSnuli qonebis<br />
realizaciiT miRebuli nameti;<br />
g) am <strong>kodeqsi</strong>s 24-e muxlis pirveli nawilis ,,k~ an ,,l~ qvepunqtebiT<br />
gaTvaliswinebuli ekonomikuri saqmianobisaTvis gamoyenebuli qonebis<br />
realizaciiT miRebuli nameti;<br />
d) sxva qonebis realizaciiT miRebuli nameti.<br />
92
muxli 167. gadasaxadis ganakveTi<br />
fizikuri piris dasabegri Semosavali ibegreba 12 procentiT.<br />
muxli 168. <strong>sagadasaxado</strong> SeRavaTebi<br />
1. saSemosavlo gadasaxadiT ar ibegreba fizikur pirTa Semosavlebis<br />
Semdegi saxeebi:<br />
a) ararezidentis mier <strong>saqarTvelos</strong> teritoriaze ucxoeTis<br />
diplomatiur da masTan gaTanabrebul dawesebulebebSi daqiravebiT miRebuli<br />
Semosavlebi;<br />
b) fizikuri piris mier miRebuli granti, saxelmwifo pensia,<br />
magrovebadi da dabrunebadi xasiaTis arasaxelmwifo sapensio sqemidan<br />
miRebuli pensia ganxorcielebuli Senatanebis odenobiT, saxelmwifo<br />
stipendia, saxelmwifo, avtonomiuri respublikebis an adgilobriv<br />
biujetebSi gaTvaliswinebuli asignebebiT gamoyofili daxmareba, an<br />
erTjeradi ganacemi (maT Soris, olimpiur TamaSebSi, msofliosa an/da<br />
evropis CempionatebSi gamarjvebisa an/da saprizo adgilebis dakavebisaTvis<br />
sportsmenebis da maTi mwrTvnelebis mier miRebuli fuladi da sxva saxis<br />
jildoebi);<br />
g) olimpiur TamaSebSi, msofliosa an/da evropis CempionatebSi<br />
gamarjvebisa an/da saprizo adgilebis dakavebisaTvis sportsmenebis da maTi<br />
mwrTvnelebis mier miRebuli fuladi da sxva saxis jildoebi;<br />
d) alimenti;<br />
e) ganqorwinebis safuZvelze fizikuri piris mier miRebuli qonebis<br />
Rirebuleba (Semosavali);<br />
v) fizikuri piris mier 2 welze meti vadiT sakuTrebaSi arsebuli<br />
materialuri aqtivebis realizaciiT miRebuli nameti, garda am piris mier<br />
samewarmeo saqmianobis farglebSi materialuri aqtivebis realizaciiT<br />
miRebuli nametisa;<br />
z) <strong>sagadasaxado</strong> wlis ganmavlobaSi I da II rigis memkvidreebisagan<br />
qonebis CuqebiT an memkvidreobiT miReba;<br />
T) <strong>sagadasaxado</strong> wlis ganmavlobaSi fizikuri pirisagan 1000 laramde<br />
Rirebulebis qoneba Cuqebisas;<br />
i) <strong>sagadasaxado</strong> wlis ganmavlobaSi III da IV rigis memkvidreebisagan 150<br />
000 laramde Rirebulebis qonebis CuqebiT da memkvidreobiT miRebuli<br />
Semosavali;<br />
k) fizikuri pirisaTvis (donorisaTvis) gaRebuli sisxlis sakonpensacio<br />
kvebisaTvis gacemuli Tanxa;<br />
l) im mewarme fizikur pirTa Semosavali, romlebic ar iyeneben<br />
daqiravebul pirTa Sromas da damoukideblad axorcieleben mxolod<br />
„ ekonomikuri saqmianobis saxeebis erovnuli klasifikatoris“ (NACE)<br />
Sesabamisad gansazRvrul calkeuli kategoriis ekonomikur saqmianobidan,<br />
erT-erTs:<br />
# saqmianobis saxe farTobis<br />
maqsimaluri<br />
odenoba m 2<br />
1 2 3<br />
seqcia A<br />
93
1 01.41.1 qveklasiT gaTvaliswinebuli momsaxureba<br />
sasoflo-sameurneo produqciis moyvaniT, romelic<br />
xorcieldeba traqtorebiT an kombainebiT.<br />
seqcia D<br />
2. 17.51.1 qveklasiT gaTvaliswinebuli xaliCebisa da 20<br />
orxovisebri nawarmis warmoeba.<br />
3. 17.72.1 qveklasiT gaTvaliswinebuli puloverebisa da<br />
15<br />
analogiuri nawarmis warmoeba.<br />
4. 18.22.1 qveklasiT gaTvaliswinebuli zeda tansacmlis 10<br />
warmoeba, garda modelebis demonstrirebisa da<br />
Cvenebisa.<br />
5. 18.23.1 qveklasiT gaTvaliswinebuli sacvlebis warmoeba. 10<br />
6. 18.24.1 qveklasiT gaTvaliswinebuli Tavsaburavebis 10<br />
warmoeba.<br />
7. 18.24.9 qveklasiT gaTvaliswinebuli danarCeni 10<br />
tansacmlisa da aqsesuarebis warmoeba.<br />
8. 20.51.1 qveklasiT _ xis sxvadasxva nawarmis warmoeba _ 20<br />
gaTvaliswinebuli:<br />
_ tansacmlisa da Tavsaburavebis xis sakidebis<br />
warmoeba;<br />
_ xis saojaxo nivTebisa da samzareulos sakuTnoebis<br />
warmoeba.<br />
9. 26.21.1 qveklasiT gaTvaliswinebuli faifurisa da 20<br />
qaSanuris sameurneo-sayofacxovrebo nakeTobebis<br />
warmoeba.<br />
10. 28.75.2 qveklasiT gaTvaliswinebuli sameurneosayofacxovrebo<br />
20<br />
WurWlis da inventaris warmoeba.<br />
11. 36.30 klasiT _ musikaluri instrumentebis warmoeba _ 15<br />
gaTvaliswinebuli:<br />
- akordeonebisa da analogiuri sakravebis, maT Soris<br />
tuCis garmonikebis warmoeba;<br />
- sasule musikaluri instrumentebis warmoeba<br />
instrumentebis warmoeba.<br />
12. 36.62. klasiT gaTvaliswinebuli cocxebisa da 10<br />
jagrisebis warmoeba.<br />
seqcia G<br />
13. 50.20 klasiT gaTvaliswinebuli avtomobilebis<br />
teqnikuri momsaxureba da remonti.<br />
14. 52.7 klasiT gaTvaliswinebuli sayofacxovrebo<br />
saqonlisa da piradi moxmarebis sagnebis remonti<br />
- sayofacxovrebo saqonlisa da piradi moxmarebis<br />
sagnebis remonti, Tu is xorcieldeba am sagnebis<br />
warmoebis, sabiTumo da sacalo vaWrobisagan<br />
damoukideblad, Tu remonti xorcieldeba<br />
saqmianobis sxva saxeobebTan erTad, maSin igi<br />
ganekuTvneba sacalo da sabitumo vaWrobis an am<br />
saqonlis warmoebis Sesabamis dajgufebebs.<br />
15. 52.71 klasiT gaTvaliswinebuli fexsacmlisa da tyavis<br />
nawarmis remonti.<br />
40<br />
20<br />
20<br />
94
16. 52.72 klasiT gaTvaliswinebuli sayofacxovrebo<br />
eleqtronuli nawarmis remonti.<br />
17. 52.73 klasiT gaTvaliswinebuli saaTebisa da<br />
saiuveliro nawarmis remonti.<br />
18. 52.74.1 qveklasiT gaTvaliswinebuli tansacmlis<br />
gadakeTeba da remonti.<br />
19. 52.74.9 klasiT gaTvaliswinebuli sayofacxovrebo<br />
saqonlisa da piradi moxmarebis sagnebis remonti.<br />
seqcia H<br />
20. 55.23.0 qveklasiT _ sxva sacxovrebeli adgilebi _<br />
gaTvaliswinebuli<br />
- sacxovrebeli adgilebis mokle vadiT gadacema<br />
soflis saxlebSi (SalebSi), kotejebSi da binebSi.<br />
seqcia K<br />
21. 74.85.0 qveklasiT gaTvaliswinebuli samdivno da<br />
TargmniTi momsaxurebis gaweva.<br />
22. 93.01.1 qveklasiT gaTvaliswinebuli TeTreulisa da<br />
sxva safeiqro nawarmis recxva da damuSaveba.<br />
23. 93.02.0 qveklasiT gaTvaliswinebuli<br />
- Tmis dabana, Sesworeba da kreWa, dawyoba, SeRebva,<br />
Seferadeba, daxveva, gasworeba da analogiuri<br />
samuSaoebi mamakacebisTvisa da qalebisaTvis, agreTve<br />
gaparsva da wveris Sesworeba.<br />
24. 95.0 klasiT gaTvaliswinebuli Sinameurneobis<br />
gaZRolasTan dakavSirebuli momsaxureba.<br />
20<br />
2<br />
10<br />
20<br />
60<br />
5<br />
20<br />
20<br />
m) 2007 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi dasaqmebuli<br />
fizikuri piris mier saqarTveloSi warmoebuli soflis meurneobis<br />
produqciis samrewvelo gadamuSavebamde (sasaqonlo kodis Secvlamde)<br />
pirveladi miwodebiT miRebuli Semosavali, Tu kalendaruli wlis<br />
ganmavlobaSi am fizikuri piris mier am miwodebiT miRebuli erToblivi<br />
Semosavali ar aRemateba 100 000 lars.<br />
2. saSemosavlo gadasaxadiT ar ibegreba Semdeg fizikur pirTa mier<br />
kalendaruli wlis ganmavlobaSi miRebuli dasabegri Semosavali 3000<br />
laramde:<br />
a) bavSvobidan SezRuduli SesaZleblobis pirebis, agreTve mxedvelobis<br />
gamo I da II jgufis SezRuduli SesaZleblobis pirebis;<br />
b) meore msoflio omisa da <strong>saqarTvelos</strong> teritoriuli<br />
mTlianobisaTvis brZolebis monawile <strong>saqarTvelos</strong> moqalaqeebis;<br />
g) pirebis, romlebsac miniWebuli aqvT „ qarTvlis dedis“ sapatio<br />
wodeba;<br />
d) martoxela dedebis;<br />
e) pirebis, romlebmac iSviles bavSvi (Svilad ayvanidan erTi wlis<br />
ganmavlobaSi).<br />
v) pirebis, romlebmac aRsazrdelad (Svilobilad) aiyvanes bavSvi.<br />
3. saSemosavlo gadasaxadiT ar ibegreba I da II jgufis SezRuduli<br />
SesaZleblobebis pirebis mier (am muxlis me-2 nawilSi miTiTebuli<br />
SezRuduli SesaZleblobis pirebis garda) kalendaruli wlis ganmavlobaSi<br />
miRebuli dasabegri Semosavali 1500 laramde.<br />
95
4. saSemosavlo gadasaxadiT ar ibegreba maRalmTian regionebSi<br />
mcxovrebi mravalSviliani (sami da meti Svili) piris mier kalendaruli<br />
wlis ganmavlobaSi miRebuli dasabegri Semosavali 3 000 laramde, xolo<br />
maRalmTian regionebSi mcxovreb erT da orSvilian pirs kalendaruli wlis<br />
ganmavlobaSi miRebuli 3 000 laramde dasabegr Semosavalze gadasaxdeli<br />
saSemosavlo gadasaxadi umcirdeba 50 procentiT.<br />
5. Tu am muxlis me-2 da me-3 nawilebiT gaTvaliswinebul SemTxvevebSi<br />
saSemosavlo gadasaxadis gadamxdels warmoeqmneba erTze meti SeRavaTis<br />
ufleba masze gavrceldeba maTgan erTi, umaRlesi SeRavaTi.<br />
Tavi XXIII<br />
mogebis gadasaxadi<br />
muxli 169. gadasaxadis gadamxdeli<br />
1. mogebis gadasaxadis gadamxdeli aris:<br />
a) <strong>saqarTvelos</strong> sawarmo;<br />
b) ucxouri sawarmo, romelic saqarTveloSi saqmianobas axorcielebs<br />
mudmivi dawesebulebis meSveobiT an/da iRebs Semosavals saqarTveloSi<br />
arsebuli wyarodan.<br />
2. amxanagoba da sxva analogiuri warmonaqmni mogebis gadasaxads<br />
gadaixdian am <strong>kodeqsi</strong>s 206-e muxlis Sesabamisad.<br />
3. Tu ucxouri piri ar aris fizikuri piri, eweva ekonomikur<br />
saqmianobas saqarTveloSi da ar daasabuTebs Tavis Tanamflobelobas am<br />
<strong>kodeqsi</strong>s 206-e muxlis mixedviT, am karis miznebidan gamomdinare, igi<br />
ganixileba rogorc <strong>saqarTvelos</strong> sawarmo.<br />
muxli 170. dabegvris obieqti<br />
1. <strong>saqarTvelos</strong> sawarmos dabegvris obieqtia dasabegri mogeba. igi<br />
ganisazRvreba, rogorc sxvaoba gadasaxadis gadamxdelis erTobliv<br />
Semosavalsa da am <strong>kodeqsi</strong>T gaTvaliswinebuli gamoqviTvebis Tanxebs Soris.<br />
2. ucxouri sawarmo (garda saaviacio transportiT mgzavrTa<br />
saerTaSoriso gadayvanisa da tvirTebis saerTaSoriso gadazidvebis<br />
ganmaxorcieleblisa), romelic saqarTveloSi eweva saqmianobas mudmivi<br />
dawesebulebis meSveobiT, warmoadgens gadasaxadis gadamxdels mudmiv<br />
dawesebulebasTan dakavSirebuli saqarTveloSi arsebuli wyaroebidan<br />
miRebuli erToblivi Semosavlebis mixedviT, romlebic mcirdeba am <strong>kodeqsi</strong>T<br />
gaTvaliswinebuli gamoqviTvebis TanxebiT.<br />
3. saaviacio transportiT mgzavrTa saerTaSoriso gadayvanisa da<br />
tvirTebis saerTaSoriso gadazidvebis ganmaxorcielebeli ucxouri sawarmos,<br />
romelic saqarTveloSi eweva saqmianobas mudmivi dawesebulebis<br />
meSveobiT, dasabegri mogeba ganisazRvreba saqarTveloSi mudmivi<br />
dawesebulebebis meSveobiT kalendaruli wlis ganmavlobaSi saqarTveloSi<br />
arsebuli wyaroebidan miRebuli Semosavlebis mixedviT, romelic iyofa mis<br />
mier <strong>saqarTvelos</strong>a da <strong>saqarTvelos</strong> farglebs gareT <strong>sagadasaxado</strong> wlis<br />
ganmavlobaSi miRebul erTobliv (mTlian) Semosavalze da mravldeba mis<br />
mier miRebul dasabegr mogebaze.<br />
4. ucxouri sawarmos erToblivi Semosavali, romelic dakavSirebuli<br />
ar aris mudmiv dawesebulebasTan, gadasaxadiT ibegreba am <strong>kodeqsi</strong>s 197-e<br />
muxlis Sesabamisad gamoqviTvebis gareSe, garda am muxlis me-5 da me-6<br />
nawilebiT gaTvaliswinebuli SemTxvevebisa.<br />
96
5. ucxouri sawarmo, romelic qonebis realizaciiT iRebs am muxlis me-<br />
6 nawiliT gaTvaliswinebul Semosavals, romelic dakavSirebuli ar aris<br />
saqarTveloSi mis mudmiv dawesebulebasTan, warmoadgens mogebis gadasaxadis<br />
gadamxdels kalendaruli wlis ganmavlobaSi saqarTveloSi arsebuli<br />
wyarodan miRebuli erToblivi Semosavlidan, romelic mcirdeba am<br />
periodisaTvis aseTi Semosavlidan gamoqviTvis TanxebiT.<br />
6. am muxlis me-5 nawiliT gaTvaliswinebuli qonebis realizaciiT<br />
miRebul Semosavlebs ganekuTvneba:<br />
a) rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioris<br />
wilis realizaciiT miRebuli nameti;<br />
b) am <strong>kodeqsi</strong>s me-12 muxlis me-13 nawilSi aRniSnuli qonebis<br />
realizaciiT miRebuli nameti;<br />
g) am <strong>kodeqsi</strong>s 24-e muxlis pirveli nawilis ,,k~ an ,,l~ qvepunqtebiT<br />
gaTvaliswinebuli qonebis realizaciiT miRebuli nameti;<br />
d) sxva qonebis realizaciT miRebuli nameti.<br />
muxli 171. gadasaxadis ganakveTi<br />
1. sawarmos dasabegri mogeba ibegreba 20 procentiT, garda am muxlis<br />
me-2 nawiliT gaTvaliswinebuli SemTxvevisa.<br />
2. “navTobisa da gazis Sesaxeb” <strong>saqarTvelos</strong> kanoniT gansazRvruli<br />
`arsebuli xelSekrulebebis~ ganxorcielebis Sedegad navTobisa da gazis<br />
operaciebiT miRebuli mogeba ibegreba 10 procentiani ganakveTiT, Tu es<br />
xelSekrulebebi dadebulia 1998 wlis 1 ianvramde.<br />
muxli 172. <strong>sagadasaxado</strong> SeRavaTebi<br />
mogebis gadasaxadiT dabegvrisagan Tavisufldeba:<br />
a) sabiujeto, saerTaSoriso an/da saqvelmoqmedo organizaciebis mogeba,<br />
ekonomikuri saqmianobiT miRebuli mogebis garda;<br />
b) organizaciis mier miRebuli grantebi, sawevro Senatanebi da<br />
Semowirulobebi;<br />
g) <strong>saqarTvelos</strong> erovnuli bankis mogeba;<br />
d) <strong>saqarTvelos</strong> sapatriarqos mier religiuri daniSnulebiT<br />
gamoyenebuli jvrebis, sanTlebis, xatebis, wignebisa da kalendrebis<br />
realizaciiT miRebuli mogeba;<br />
e) samedicino dawesebulebebis (miuxedavad organizaciul _<br />
samarTlebrivi formisa) samedicino saqmianobidan miRebuli mogebis is<br />
nawili, romelic moxmardeba reinvestirebas (dawesebulebis reabilitacia,<br />
teqnikuri bazis uzrunvelyofa) da TanamSromelTa materialur waxalisebas.<br />
v) 2007 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi dasaqmebuli<br />
piris mier saqarTveloSi warmoebuli soflis meurneobis produqciis<br />
samrewvelo gadamuSavebamde (sasaqonlo kodis Secvlamde) pirveladi<br />
miwodebiT miRebuli mogeba, Tu kalendaruli wlis ganmavlobaSi am piris<br />
mier am miwodebiT miRebuli erToblivi Semosavali ar aRemateba 100 000<br />
lars.<br />
z) 2007 wlis 1 ianvramde sasoflo-sameurneo saqmianobidan miRebuli<br />
mogebis is nawili, romelis reinvestirebac xdeba am saqmianobis farglebSi;<br />
T) 2007 wlis 1 ianvramde Jurnal-gazeTebis miwodebiT an/da JurnalgazeTebiT<br />
sareklamo momsaxurebis gaweviT miRebuli mogeba.<br />
97
Tavi XXIV<br />
erToblivi Semosavali<br />
muxli 173. erToblivi Semosavali<br />
1. rezidentis erToblivi Semosavali Sedgeba mis mier saqarTveloSi da<br />
<strong>saqarTvelos</strong> farglebs gareT miRebuli Semosavlebisagan.<br />
2. ararezidentis erToblivi Semosavali Sedgeba saqarTveloSi<br />
arsebuli wyaroebidan miRebuli Semosavlebisagan.<br />
3. erTobliv Semosavals ganekuTvneba nebismieri formiT an/da<br />
saqmianobiT miRebuli yvela Semosavali, kerZod:<br />
a) xelfasis saxiT miRebuli Semosavlebi;<br />
b) ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<br />
dakavSirebuli ar aris daqiravebiT muSaobasTan;<br />
g) sxva Semosavlebi, romlebic dakavSirebuli ar aris daqiravebiT<br />
muSaobasTan da ekonomikur saqmianobasTan.<br />
muxli 174. xelfasis saxiT miRebuli Semosavlebi<br />
1. xelfasis saxiT miRebul Semosavlebs miekuTvneba fizikuri piris<br />
mier daqiravebiT muSaobis Sedegad miRebuli nebismieri sazRauri an<br />
sargebeli, maT Soris wina samuSao adgilidan pensiis an sxva saxiT miRebuli<br />
Semosavali, an Semosavali momavali samuSao adgilidan.<br />
2. am muxlis pirveli nawilis miznebisaTvis sargeblis Rirebulebad<br />
iTvleba Tanxa, daqiravebulis mier am nawiliT gansazRvruli odenobiT<br />
miRebuli sargeblisaTvis, gadaxdili Tanxis gamoklebiT, maT Soris:<br />
a) nebismieri saxeobis avtomobilis piradi sargeblobisaTvis<br />
gamosayeneblad miRebisas _ Sesabamisi <strong>sagadasaxado</strong> wlis dasawyisisaTvis am<br />
avtomobilis sabalanso Rirebulebis 0,1 procenti daqiravebulis mier<br />
avtomobilis kerZo sargeblobis mizniT gamoyenebis yoveli dRisaTvis;<br />
b) erovnuli bankis mier gamoqveynebuli saSualo sabazro ganakveTze<br />
dabali saprocento ganakveTiT sesxis miRebisas _ sabazro ganakveTiT<br />
gadasaxdeli procentis Sesabamisi Tanxa;<br />
g) damqiraveblis mier daqiravebulisaTvis saqonlis/momsaxurebis<br />
miwodebisas an kompensaciis gareSe gadacemisas _ aseTi<br />
saqonlis/momsaxurebis sabazro fasi;<br />
d) damqiraveblis mier daqiravebulisaTvis sacxovreblis sargeblobaSi<br />
gadacemisas _ saijaro qiris wliuri sabazro Rirebuleba (Sesabamisi<br />
periodis proporciiT);<br />
e) damqiraveblis mier daqiravebulis an mis kmayofaze myofTa<br />
ganaTlebis misaRebad daxmarebis gawevisas (daqiravebulis valdebulebaTa<br />
SesrulebasTan uSualod dakavSirebuli momzadebis programis CauTvlelad)<br />
– damqiraveblis mier ganaTlebis misaRebad gaweuli daxmarebis Rirebuleba;<br />
v) damqiraveblis mier daqiravebulisaTvis xarjebis anazRaurebisas –<br />
anazRaurebis Tanxa;<br />
z) damqiraveblis mier daqiravebulisaTvis valis an valdebulebis<br />
patiebisas _ valis an valdebulebis Tanxa;<br />
T) damqiraveblis mier daqiravebulisaTvis sicocxlisa da<br />
janmrTelobis dazRvevis SemTxvevaSi sadazRvevo premiis an sxva Tanxis<br />
gadaxdisas – damqiraveblis mier gadaxdili sadazRvevo premiis an sxva<br />
Tanxis moculoba.<br />
i) sxva SemTxvevaSi _ sargeblis sabazro fasi am <strong>kodeqsi</strong>s 22-e muxlis<br />
mixedviT.<br />
98
3. xelfasis saxiT miRebul SemosavalSi ar Sedis:<br />
a) daqiravebulisaTvis gadaxdili samivlinebo xarjebis anazRaureba<br />
<strong>saqarTvelos</strong> finansTa saministros mier gansazRvruli normis farglebSi;<br />
b) warmomadgenlobiTi xarjebis anazRaureba.<br />
4. am muxlis me-2 nawiliT gansazRvruli Tanxa moicavs aqcizs,<br />
damatebuli Rirebulebis gadasaxads da sxva gadasaxads, romlebic<br />
eqvemdebareba gadaxdas daqiravebuli piris mier.<br />
muxli 175. ekonomikuri saqmianobiT miRebuli Semosavlebi,<br />
romlebic dakavSirebuli ar aris daqiravebiT muSaobasTan<br />
1. ekonomikuri saqmianobiT miRebul Semosavlebs, romelic ar aris<br />
dakavSirebuli daqiravebiT muSaobasTan, ganekuTvneba samewarmeo da<br />
arasamewarmeo saqmianobiT miRebuli Semosavlebi.<br />
2. samewarmeo ekonomikuri saqmianobiT miRebuli Semosavlebia:<br />
a) saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebi;<br />
b) samewarmeo saqmianobisTvis gamoyenebuli aqtivebis realizaciiT<br />
miRebuli nameti Semosavali;<br />
g) samewarmeo saqmianobis SezRudvis an sawarmos daxurvis Sedegad<br />
miRebuli Semosavlebi;<br />
d) ZiriTad saSualebaTa realizaciiT miRebuli Tanxebi, romlebic<br />
SemosavalSi Seitaneba am <strong>kodeqsi</strong>s 183-e muxlis me-7 nawilis mixedviT;<br />
e) kompensirebuli gamoqviTvebi 209-e muxlis mixedviT;<br />
v) sxva samewarmeo saqmianobis Sedegad miRebuli Semosavlebi.<br />
3. arasamewarmeo ekonomikuri saqmianobiT miRebul Semosavlebs<br />
miekuTvneba:<br />
a) procentebis saxiT miRebuli Semosavlebi;<br />
b) dividendebi;<br />
g) roialti;<br />
d) valebis CamoweriT miRebuli Semosavlebi;<br />
e) aqtivebis realizaciiT miRebuli nameti, am muxlis me-2 nawiliT<br />
gaTvaliswinebuli nameti Semosavlis garda;<br />
v) qonebis lizingiT, uzufruqtiT, ijariT, qiriT an sxva amdagvari<br />
formis gacemiT miRebuli Semosavlebi;<br />
z) sxva ekonomikuri saqmianobiT miRebuli Semosavali, garda am muxlis<br />
me-2 nawiliTa da am <strong>kodeqsi</strong>s 174-e muxliT gansazRvruli Semosavlisa.<br />
muxli 176. sxva Semosavlebi, romlebic ar aris dakavSirebuli<br />
daqiravebiT muSaobasTan da ekonomikur saqmianobasTan<br />
1. sxva Semosavlebs, romlebic ar aris dakavSirebuli daqiravebiT<br />
muSaobasTan da ekonomikur saqmianobasTan, miekuTvneba nebismieri<br />
Semosavali an/da sargebeli, garda:<br />
a) am <strong>kodeqsi</strong>s 174-e da 175-e muxlebSi gansazRvruli Semosavlisa;<br />
b) partniorTa Senatanebisa, romlebic zrdian im sawarmos wminda<br />
aqtivs, romelTa partniors warmoadgenen Senatanebis ganmaxorcielebeli<br />
pirebi.<br />
2. piris mier sxva pirisagan qonebis an sargeblis miRebis SemTxvevaSi,<br />
erTobliv SemosavlebSi Sesatani qonebisa da sargeblis Rirebuleba<br />
ganisazRvreba am <strong>kodeqsi</strong>s 174-e muxlis me-2 nawiliT gansazRvruli wesiT.<br />
99
Tavi XXV<br />
gamoqviTvebi da zarali<br />
muxli 177. Semosavlis miRebasTan dakavSirebuli xarjebi<br />
erToblivi Semosavlidan gamoiqviTeba yvela xarji, romlebic<br />
dakavSirebulia mis miRebasTan, garda:<br />
a) am <strong>kodeqsi</strong>s 211-e muxlis mixedviT ZiriTad saSualebaTa SeZenis,<br />
dadgmisa da sxva kapitaluri xarjebisa, rodesac ar arsebobs am <strong>kodeqsi</strong>s<br />
183-e muxlis me-13 nawiliT gaTvaliswinebuli SemTxvevebi;<br />
b) im xarjebisa, romlebic am <strong>kodeqsi</strong>s 178-e muxlisa da am Tavis sxva<br />
debulebaTa Tanaxmad gamoqviTvas ar eqvemdebareba.<br />
muxli 178. xarjebi, romlebic ar gamoiqviTeba<br />
erToblivi Semosavlebidan ar gamoiqviTeba:<br />
a) is xarjebi, romlebic dakavSirebuli ar aris ekonomikur<br />
saqmianobasTan, garda am <strong>kodeqsi</strong>s 186-e muxliT gaTvaliswinebuli Tanxisa;<br />
b) garTobaze gaweuli xarjebi. aRniSnuli debulebis moTxovna ar<br />
gamoiyeneba im gadasaxadis gadamxdelis mimarT, romelic eweva garTobiTi<br />
xasiaTis samewarmeo saqmianobas, Tu xarjebi gaweulia aseTi saqmianobis<br />
farglebSi;<br />
g) fizikuri piris mier piradi moxmarebisaTvis gaweuli xarjebi,<br />
latariebidan, kazinoebidan (samorineebidan), azartuli an sxva momgebiani<br />
TamaSobebidan miRebul mogebebTan dakavSirebuli xarjebi an xelfasis saxiT<br />
Semosavlis miRebasTan dakavSirebuli xarjebi;<br />
d) mogebis gadasaxadisa an saSemosavlo gadasaxadis gadaxdisagan<br />
gaTavisuflebul Semosavlebis miRebasTan dakavSirebuli xarjebi.<br />
muxli 179. procentebis gamoqviTvis SezRudva<br />
1. am muxlis me-2 nawilis gaTvaliswinebiT, kreditisaTvis (sesxisaTvis)<br />
gadaxdili an gadasaxdeli procentebi gamoiqviTeba ara umetes kreditis<br />
(sesxis) wliuri 24 procentis farglebSi, Sesabamis periodze Sesabamisi<br />
proporciiT.<br />
2. im sawarmoSi, romlis wilis (aqciebis) 20 procentze meti pirdapir an<br />
arapirdapir ekuTvnis mogebis gadasaxadis gadaxdisagan ganTavisuflebul<br />
iuridiul pirebs, am muxlis pirveli nawiliT gaTvaliswinebuli gamosaqviTi<br />
procentebis Tanxa ar unda aRematebodes gadamxdelis mier procentis saxiT<br />
miRebuli nebismieri Semosavlisa da nebadarTuli gamoqviTvebiT<br />
(procentebis gamoqviTvebis garda) Semcirebuli erToblivi Semosavlebis<br />
Tanxebis jamis 50 procents.<br />
muxli 180. uimedo valebis gamoqviTva<br />
1. gadasaxadis gadamxdels ufleba aqvs gamoqviTos realizebul<br />
saqonelTan da momsaxurebasTan dakavSirebuli uimedo valebi, romelTa<br />
mixedviT misaRebi Semosavlebi wina saangariSo periodebSi Setanili iyo<br />
ekonomikuri saqmianobiT miRebul erTobliv SemosavalSi.<br />
2. uimedo valebis gamoqviTva daiSveba mxolod im SemTxvevebSi, Tu<br />
davalianeba Camowerilia da asaxulia gadasaxadis gadamxdelis sabuRaltro<br />
angariSgebaSi.<br />
muxli 181. sarezervo fondebSi gadaricxvebis gamoqviTva<br />
100
1. iuridiul pirs, romelic sadazRvevo saqmianobas eweva, ufleba aqvs<br />
sarezervo fondebSi gadaricxuli Tanxa gamoqviTos <strong>saqarTvelos</strong><br />
kanonmdeblobiT dadgenili normebiT.<br />
2. bankebi sesxebis SesaZlo danakargebis rezervebis gamoqviTvas axdenen<br />
saeWvo valebis rezervebis Seqmnis Sesaxeb <strong>saqarTvelos</strong> erovnuli bankis mier<br />
dadgenili wesiT.<br />
muxli 182. samecniero-kvleviTi saproeqto da sacdel<br />
sakonstruqtoro momsaxurebis xarjebis gamoqviTva<br />
gamoqviTvas eqvemdebareba erToblivi Semosavlis miRebasTan<br />
dakavSirebuli samecniero _ kvleviTi, saproeqto da sacdel _<br />
sakonstruqtoro momsaxurebis xarjebi, garda ZiriTad saSualebaTa SeZenasa<br />
da dadgmaze gaweuli, agreTve sxva kapitalizirebadi xarjisa.<br />
muxli 183. saamortizacio anaricxebi da gamoqviTvebi ZiriTad<br />
saSualebaTa mixedviT<br />
1. ekonomikur saqmianobaSi gamoyenebul ZiriTad saSualebaTa<br />
saamortizacio anaricxebi gamoiqviTeba am muxliT gaTvaliswinebuli<br />
pirobebis mixedviT.<br />
2. amortizacia ar ericxeba miwas, xelovnebis nimuSebs, samuzeumo<br />
eqsponatebs, istoriuli mniSvnelobis mqone obieqtebs (garda Senobanagebobebisa),<br />
muSa da produqtiul pirutyvs da sxva araamortizebad<br />
aqtivebs. amasTan, amortizacia ar ericxeba 1 000 laramde Rirebulebis<br />
ZiriTad saSualebebs da igi mTlianad gamoiqviTeba erToblivi Semosavlidan<br />
im saangariSgebo wels, rodesac moxda SeZena an Seqmna.<br />
3. ZiriTadi saSualebebi, romlebic eqvemdebareba amortizacias,<br />
jgufdeba amortizaciis Semdegi normebis mixedviT:<br />
jgufis<br />
nomeri<br />
1<br />
ZiriTadi saSualebebi<br />
msubuqi avtomobilebi; avtosatraqtoro teqnika<br />
gzebze gamosayeneblad; aveji ofisisaTvis;<br />
saavtomobilo transportis moZravi Sedgeniloba;<br />
satvirTo avtomobilebi, avtobusebi, specialuri<br />
avtomobilebi da avtomisabmelebi; manqanebi da<br />
mowyobiloba mrewvelobis yvela dargisaTvis,<br />
samsxmelo warmoebisaTvis; samWedlo-sawnexi<br />
mowyobiloba; samSeneblo mowyobiloba; sasoflosameurneo<br />
manqanebi da mowyobiloba.<br />
amortizaciis<br />
norma,%<br />
specialuri instrumentebi, inventari da<br />
2<br />
mowyobiloba; kompiuterebi, monacemTa damuSavebis<br />
periferiuli mowyobilobebi da aRWurviloba;<br />
20<br />
eleqtronuli mowyobiloba.<br />
3<br />
sarkinigzo, sazRvao da samdinaro-satransporto<br />
saSualebebi; Zalovani manqanebi da mowyobiloba;<br />
Tboteqnikuri mowyobiloba, turbinuli<br />
mowyobiloba, eleqtroZravebi da dizelgeneratorebi,<br />
8<br />
eleqtrogadacemisa da<br />
kavSirgabulobis mowyobilobebi; milsadenebi.<br />
4 Senobebi, nagebobebi. 5<br />
5 amortizebadi aqtivebi, romlebic Setanili ar aris 15<br />
20<br />
101
sxva jgufebSi.<br />
4. TiToeuli jgufis saamortizacio anaricxebis odenoba<br />
gamoiangariSeba <strong>sagadasaxado</strong> wlis bolos jgufis RirebulebiT balansidan<br />
am muxlis me-3 nawilSi miTiTebuli amortizaciis normebis Sesabamisad.<br />
5. Senobebsa da nagebobebs (SemdgomSi nageboba) amortizacia daericxeba<br />
TiToeul nagebobaze cal-calke. Sesabamisad, TiToeuli nageboba ganixileba<br />
rogorc calke jgufi.<br />
6. <strong>sagadasaxado</strong> wlis bolosaTvis jgufis RirebulebiT balanss<br />
warmoadgens Semdegi wesiT gansazRvruli Tanxa: saangariSos wina wlis<br />
bolosaTvis jgufis RirebulebiTi balansi mcirdeba saangariSos wina<br />
<strong>sagadasaxado</strong> wels daricxuli amortizaciis TanxiT da am muxlis me-8 da me-<br />
9 nawilebis Sesabamisad warmoebuli gamoqviTvebiT, romelsac emateba<br />
saangariSo <strong>sagadasaxado</strong> wlis ganmavlobaSi jgufisaTvis damatebul ZiriTad<br />
saSualebaTa Rirebuleba (garda am muxlis me-2 nawiliT gansazRvruli<br />
ZiriTadi saSualebebisa) 211-e muxlis Tanaxmad, agreTve saangariSo<br />
<strong>sagadasaxado</strong> wlis ganmavlobaSi ZiriTad saSualebebze gaweuli remontis<br />
xarjebi zRvruli donis zemoT 184-e muxlis me-2 nawilis Sesabamisad da<br />
akldeba saangariSo <strong>sagadasaxado</strong> wlis ganmavlobaSi jgufis ZiriTad<br />
saSualebaTa realizaciis Tanxebi.<br />
7. Tu <strong>sagadasaxado</strong> wlis ganmalobaSi jgufis ZiriTad saSualebaTa<br />
realizaciis Tanxa aRemateba jgufis RirebulebiT balanss wlis<br />
bolosaTvis, maSin nameti Tanxa CaiTvleba erTobliv SemosavalSi da jgufis<br />
RirebulebiTi balansi nuls gautoldeba.<br />
8. Tu jgufis RirebulebiTi balansi wlis bolosaTvis 1 000 larze<br />
naklebia, jgufis RirebulebiTi balansis Tanxa eqvemdebareba gamoqviTvas.<br />
9. Tu jgufis yvela ZiriTadi saSualeba realizebuli an<br />
likvidirebulia, jgufis RirebulebiTi balansis Tanxa wlis bolosaTvis<br />
eqvemdebareba gamoqviTvas erToblivi Semosavlidan.<br />
10. gadasaxadis gadamxdelebs ufleba aqvT gamioyenon daCqarebuli<br />
amortizaciis norma meore da mesame jgufze, magram ara umetes am muxlis<br />
mesame nawiliT gaTvaliswinebuli Sesabamisi normebis ormagi odenobisa.<br />
11. lizingiT miRebuli ZiriTadi saSualebebi (lizingis sagani),<br />
romlebic eqvemdebareba amortizacias, jgufdeba cal-calke am muxlis me-3<br />
nawiliT gaTvaliswinebuli normebis mixedviT.<br />
12. lizingis sagnis mimRebisaTvis lizingis sagnis sabalanso<br />
Rirebulebas Seadgens lizingis mimRebis valdebulebis saerTo Tanxidan<br />
bass-is mixedviT diskontirebis gziT gamoyofili ZiriTadi Tanxa.<br />
xelSekrulebis vadaze adre Sewyvetis SemTxvevaSi lizingis sagani arsebuli<br />
sabalanso RirebulebiT ubrundeba lizingis gamcems. lizingis mimRebis<br />
saprocento xarji, eqvemdebareba misi erToblivi Semosavlidan gamoqviTvas,<br />
xelSekrulebiT gaTvaliswinebuli gadaxdebis proporciulad. saijaro<br />
saprocento xarjis gamoqviTvisas gaiTvaliswineba am <strong>kodeqsi</strong>s 179-e muxlis<br />
moTxovnebi.<br />
13. Sesyidul, lizingiT miRebul, an gadasaxadis gadamxdelis mier<br />
warmoebul ZiriTad saSualebebTan mimarTebiT gadasaxadis gadamxdels<br />
ufleba aqvs srulad gamoqviTos am aqtivebis Sesyidvis (warmoebis)<br />
Rirebuleba, lizingis SemTxvevaSi salizingo gadasaxdelebis<br />
diskontirebuli Rirebuleba, im sagadasaxdo wels, romelSic adgili hqonda<br />
ZiriTadi saSualebis eqspluataciaSi Sesvlis faqts. aRniSnuli ZiriTadi<br />
saSualebebi ar Seitaneba am muxliT gaTvaliswinebul jgufis RirebulebiT<br />
102
alansSi; maTi miwodebisas (lizingis SemTxvevaSi dabrunebisas Tu<br />
gaTvaliswinebuli iyo gamosyidva) miRebuli an misaRebi Tanxebi, xolo<br />
aseTis ararsebobisas _ sabazro Rirebuleba dRg-s gareSe eqvemdebareba<br />
erTobliv SemosavlebSi CarTvas. am uflebis gamoyenebis SemTxvevaSi,<br />
gadasaxadis gadamxdeli valdebulia igive meTodi gamoiyenos yvela<br />
SemdgomSi Sesyidul (warmoebul), lizingiT miRebul ZiriTad saSualebebTan<br />
mimarTebiT.<br />
14. am muxlis me-13 nawili exeba mxolod misi ZalaSi Sesvlis Semdeg<br />
Sesyidul, lizingiT miRebul an gadasaxadis gadamxdelis mier warmoebul<br />
ZiriTad saSualebebs. am muxlis me-13 nawilis ZalaSi Sesvlamde Sesyidul,<br />
lizingiT miRebul an gadasaxadis gadamxdelis mier warmoebuli ZiriTadi<br />
saSualebebis mimarT gamoiyeneba am muxlis pirveli-12 nawilebiT<br />
gaTvaliswinebuli pirobebi. am muxlis me-13 nawiliT gaTvaliswinebuli<br />
debulebis gamoyenebisas, gadasaxadis gadamxdels ufleba ara aqvs arCeuli<br />
gamoqviTvis norma Secvalos xuTi wlis ganmavlobaSi.<br />
muxli 184. ZiriTad saSualebaTa remontis xarjebis gamoqviTva<br />
1. calkeul jgufSi Semaval samewarmeo saqmianobisTvis gamoyenebuli<br />
ZiriTad saSualebaTa remontis xarjebis gamoqviTva daiSveba yovelwliurad<br />
_ wlis bolosaTvis jgufis RirebulebiTi balansis 5 procentamde<br />
odenobiT;<br />
2. Tanxa, romelic aRemateba am muxlis pirveli nawiliT dadgenil<br />
zRvrul dones, zrdis jgufis RirebulebiT balanss.<br />
muxli 185. warmomadgenlobiTi xarjebis gamoqviTvis SezRudva<br />
ekonomikuri saqmianobis ganmaxorcielebeli pirebisaTvis gamoiqviTeba<br />
warmomadgenlobiTi xarjebi ara umetes <strong>sagadasaxado</strong> wlis ganmavlobaSi<br />
miRebuli erToblivi Semosavlis 1 procentis odenobiT.<br />
muxli 186. saqvelmoqmedo organizaciebze gacemuli Sewirulobis<br />
gamoqviTva<br />
erToblivi Semosavlidan gamoiqviTeba sawarmos mier saqvelmoqmedo<br />
organizaciebze gacemuli Sewirulobis Tanxa, magram ara umetes erToblivi<br />
Semosavlidan am <strong>kodeqsi</strong>T gaTvaliswinebuli gamoqviTvebis (am muxliT<br />
gaTvaliswinebuli gamoqviTvebis gareSe) Semdeg darCenili Tanxis 8<br />
procentisa.<br />
muxli 187. sadazRvevo Senatanebis xarjebis gamoqviTva<br />
dazRvevis xelSekrulebis safuZvelze damzRvevTa an/da dazRveulTa<br />
mier gadaxdili ekonomikur saqmianobasTan dakavSirebuli sadazRvevo<br />
Senatanebi, garda magrovebadi da dabrunebadi xasiaTis xelSekrulebaTa<br />
mixedviT gadaxdili sadazRvevo Senatanebisa, eqvemdebareba gamoqviTvas.<br />
muxli 188. geologiuri kvlevebisa da bunebrivi resursebis<br />
mopovebis mosamzadebeli momsaxurebis xarjebi<br />
1. geologiur kvlevebsa da bunebrivi resursebis mopovebis<br />
mosamzadebel momsaxurebaze gaweuli xarjebi gamoiqviTeba erToblivi<br />
Semosavlidan saamortizacio anaricxebis saxiT pirveli jgufis ZiriTad<br />
saSualebaTa amortizaciis normis mixedviT jgufis RirebulebiTi balansis<br />
mixedviT da aRiricxeba cal-calke jgufad.<br />
103
2. am muxlis moTxovna vrceldeba im aramaterialuri aqtivebis<br />
xarjebzedac, romlebic gaweulia gadasaxadis gadamxdelis mier bunebrivi<br />
resursebis geologiuri kvlevis, damuSavebis an eqspluataciis uflebis<br />
SeZenasTan dakavSirebiT.<br />
3. `navTobisa da gazis Sesaxeb~ <strong>saqarTvelos</strong> kanonis Sesabamisad,<br />
produqciis wilobrivi ganawilebis xelSekrulebis mixedviT<br />
ganxorcielebuli geologiuri kvlevebis, bunebrivi resursebis mopovebis<br />
mosamzadebeli momsaxurebisa da burRvis xarjebi gamoiqviTeba<br />
xelSekrulebiT gaTvaliswinebuli normebis Sesabamisad<br />
muxli 189. aramaterialuri aqtivebis xarjebi<br />
1. aramaterialuri aqtivebis xarjebi gamoiqviTeba saamortizacio<br />
anaricxebis saxiT, misi sasargeblo gamoyenebis vadis ganmavlobaSi,<br />
saangariSo periodis proporciulad. Tu SeuZlebelia aramaterialuri<br />
aqtivis sasargeblo vadis gansazRvra _ maSin amortizaciis norma<br />
ganisazRvreba 183-e muxlis me-3 nawilis me-5 jgufis ZiriTad saSualebaTa<br />
amortizaciis normis mixedviT. aramaterialuri aqtivi aRiricxeba calke<br />
jgufad..<br />
2. amortizacias daqvemdebarebuli aramaterialuri aqtivebis<br />
RirebulebaSi ar Seitaneba maTi SeZenis an warmoebis xarjebi, Tu isini ukve<br />
gamoqviTuli iyo gadasaxadis gadamxdelis dasabegri mogebis (Semosavlis)<br />
gamoangariSebisas.<br />
muxli 190. gadasaxadebisa da jarimebis gamoqviTvebis SezRudva<br />
ar gamoiqviTeba:<br />
a) mogebis gadasaxadi da saSemosavlo gadasaxadi, romlebic<br />
gadaxdilia (gadasaxdelia) saqarTveloSi an sxva saxelmwifoSi;<br />
b) biujetSi Sesatani an Setanili jarimebisa an/da sauravebis Tanxebi.<br />
muxli 191. zarali qonebis realizaciisas<br />
mewarme fizikuri piris mier qonebis realizaciiT miRebuli zaralis<br />
kompensacia xdeba aseTi qonebis realizaciiT miRebuli Rirebulebis nametiT.<br />
Tu zaralis kompensacia SeuZlebelia imave wels, maSin igi gadaitaneba xuT<br />
wlamde vadiT da misi kompensacia moxdeba aseTi qonebis realizaciiT<br />
miRebuli Rirebulebis nametiT.<br />
muxli 192. zaralis gadatana<br />
1. fizikuri piri mewarmes mimarT <strong>kodeqsi</strong>T gaTvaliswinebuli<br />
daqviTvebis gadameteba ekonomikuri saqmianobiT miRebul erTobliv<br />
Semosavalze, romelic ar aris dakavSirebuli daqiravebiT muSaobasTan, ar<br />
gamoiqviTeba am piris mier miRebuli xelfasis xarjze. igi gadaitaneba xuT<br />
wlamde vadiT da daifareba Semdgomi periodebis saqmianobiT miRebuli<br />
erToblivi Semosavlebis xarjze, romelic ar aris dakavSirebuli<br />
daqiravebiT muSaobasTan.<br />
2. iuridiuli piris mimarT am <strong>kodeqsi</strong>T gaTvaliswinebuli gamoqviTvebis<br />
gadameteba erTobliv Semosavalze gadaitaneba xuT wlamde vadiT da<br />
daifareba momavali periodebis erToblivi Semosavlebis xarjze.<br />
104
Tavi XXVI<br />
saerTaSoriso dabegvra<br />
muxli 193. ucxoeTSi gadaxdili gadasaxadis CaTvla<br />
1. Semosavalze, romelic miRebuli ar aris saqarTveloSi arsebuli<br />
wyarodan <strong>saqarTvelos</strong> farglebs gareT gadaxdili saSemosavlo gadasaxdis<br />
an mogebis gadasaxadis Tanxebi CaiTvleba saqarTveloSi gadasaxadis<br />
gadaxdisas.<br />
2. am muxlis pirveli nawilis mixedviT CaTvlili Tanxebis odenoba ar<br />
unda aRematebodes gadasaxadis im Tanxebs, romlebic daricxuli iqneboda<br />
saqarTveloSi am Semosavalze an mogebaze saqarTveloSi moqmedi wesiTa da<br />
ganakveTebiT.<br />
muxli 194. SeRavaTiani dabegvris mqone qveynebSi miRebuli<br />
Semosavali<br />
1. Tu rezidents pirdapir an arapirdapir ekuTvnis wilis 10 procentze<br />
meti an xmis uflebis mqone wilis 10 procentze meti iseT ucxour sawarmoSi,<br />
romelic Tavis mxriv, Semosavals iRebs SeRavaTiani dabegvris mqone<br />
qveyanaSi, maSin am Semosavlis nawili aRniSnuli wilis Sesabamisad,<br />
CairTveba rezidenti piris erTobliv SemosavlebSi.<br />
2. ucxo saxelmwifo ganixileba SeRavaTiani dabegvris mqone<br />
saxelmwifod, Tu am qveyanaSi gadasaxadis ganakveTi 1|3-iT dabalia, vidre am<br />
<strong>kodeqsi</strong>T gansazRvruli ganakveTi, an, Tu moqmedebs finansuri informaciis an<br />
kompaniebis Sesaxeb informaciis konfidencialobis kanonebi, romlebic<br />
iZleva qonebis an Semosavlis faqtobrivi mflobelis Sesaxeb saidumloebis<br />
dacvis garantiebs.<br />
Tavi XXVII<br />
gadasaxadis dakaveba gadaxdis wyarosTan<br />
muxli 195. dividendebis dabegvra gadaxdis wyarosTan<br />
1. <strong>saqarTvelos</strong> sawarmos mier fizikuri pirisTvis an ucxouri<br />
sawarmosaTvis gadaxdili dividendebi ibegreba gadaxdis wyarosTan 10-<br />
procentiani ganakveTiT.<br />
2. ,,mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis me-2 muxlis pirveli<br />
punqtiT gansazRvrul pirebze, garda individualur sawarmoze, dividendebi<br />
gadaxdis wyarosTan ar ibegreba da dividendis mimRebi sawarmos mier<br />
erTobliv SemosavalSi ar CairTveba.<br />
3. rezidenti fizikuri piris mier miRebuli dividendebi, romlebic<br />
daibegra gadaxdis wyarosTan, ar CairTveba mimRebi piris erTobliv<br />
SemosavalSi da Semdgom dabegvras ar eqvemdebareba<br />
muxli 196. procentebis dabegvra gadaxdis wyarosTan<br />
1. ararezidentis mudmivi dawesebulebis an rezidentis mier an maTi<br />
saxeliT gadaxdili procentebi ibegreba gadaxdis wyarosTan gadasaxdeli<br />
Tanxis 10-procentiani ganakveTiT, Tu Semosavlis wyaro saqarTveloSia.<br />
2. rezidenti bankebisaTvis kreditze (sesxebze) gadaxdili procentebi<br />
ar ibegreba gadaxdis wyarosTan.<br />
3. fizikuri piris mier miRebuli procentebi, romlebic daibegra<br />
gadaxdis wyarosTan, Semdgom dabegvras ar eqvemdebareba.<br />
105
4. rezident iuridiul pirs, romlis mogebac eqvemdebareba dabegvras da<br />
romelmac miiRo saqarTveloSi gadaxdis wyarosTan adre dabegrili<br />
procentebi, ufleba aqvs CaTvalos gadaxdis wyarosTan biujetSi gadaxdili<br />
gdasaxadis Tanxa, Tu arsebobs gadaxdis damadasturebeli sabuTi.<br />
muxli 197. ararezidentTa Semosavlebis dabegvra gadaxdis wyarosTan<br />
1. ararezidentis mier saqarTveloSi arsebuli wyarodan miRebuli<br />
Semosavali, romelic ar miekuTvneba ararezidentis <strong>saqarTvelos</strong><br />
teritoriaze mdebare mudmiv dawesebulebas, ibegreba gadaxdis wyarosTan<br />
Semdegi ganakveTebiT:<br />
a) dividendebi _ 195-e muxlis mixedviT;<br />
b) procentebi _ 196-e muxlis mixedviT;<br />
g) sawarmos, iuridiuli piris an/da mewarme fizikuri piris mier riskis<br />
dazRvevisa da gadazRvevis safuZvelze, salizingo, saerTaSoriso<br />
kavSirgabmulobis telesakomunikacio momsaxurebisaTvis da saerTaSoriso<br />
gadazidvebze satransporto momsaxurebisaTvis gadaxdili Tanebi _ 4<br />
procentiT. aRniSnuli ganakveTiT ibegreba agreTve ,,navTobisa da gazis<br />
Sesaxeb~ <strong>saqarTvelos</strong> kanoniT gansazRvruli navTobisa da gazis operaciebis<br />
ganxorcielebisas ararezidenti qvekontraqtorebis mier miRebuli<br />
Semosavali;<br />
d) gadaxdili sxva Tanxebi, romelic am <strong>kodeqsi</strong>T iTvleba<br />
saqarTveloSi arsebuli wyarodan miRebul Semosavlad _ 10 procentiT;<br />
e) xelfasis saxiT gadaxdili Semosavali _ 167-e muxliT gansazRvruli<br />
ganakveTiT.<br />
2. am muxlis miznebisaTvis gadasaxdelebi, romlebic gadaixdeba<br />
saqarTveloSi ararezidentis mudmivi dawesebulebis mier an misi saxeliT,<br />
ganixileba <strong>saqarTvelos</strong> sawarmos mier gadaxdilad.<br />
Tavi XXVIII<br />
<strong>sagadasaxado</strong> aRricxvis wesebi<br />
muxli 198. <strong>sagadasaxado</strong> weli<br />
<strong>sagadasaxado</strong> wlad iTvleba kalendaruli weli.<br />
muxli 199. Semosavlebisa da xarjebis aRricxvis principebi<br />
1. gadasaxadis gadamxdeli valdebulia sworad da droulad aRricxos<br />
Semosavlebi da xarjebi dokumenturad dadasturebul monacemTa safuZvelze<br />
am TavSi gaTvaliswinebuli meTodebis gamoyenebiT da miakuTvnos im<br />
saangariSo periods, romelSic isini miRebul an gaweul iqna imgvarad, rom<br />
cxadad aisaxos dasabegri Semosavali (mogeba). gadasaxadis gadamxdelis mier<br />
Semosavlebisa da xarjebis aRsaricxad gamoiyeneba sakaso an daricxvis<br />
meTodi. imisda mixedviT, Tu romel meTods iyenebs sabuRaltro<br />
aRricxvisaTvis.<br />
2. gadasaxadis gadamxdeli valdebulia srulad aRricxos mis<br />
saqmianobasTan dakavSirebuli yvela operacia, raTa garantirebuli iyos<br />
kontroli maT dawyebaze, mimdinareobasa da dasasrulze. amasTan, aRricxvis<br />
pirvelad dokumentebSi srulad da garkveviT unda iyos asaxuli sameurneo<br />
operaciis Sianaarsi, sagani, Tanxa, sameurneo operaciaSi monawile mxareebis<br />
dasaxeleba. garda amisa, ekonomikuri saqmianobisaTvis qveynis SigniT<br />
saqonlis miwodebis SemTxvevaSi, (garda specialuri dRg-is angariS-<br />
106
faqturebis mixedviT ganxorcielebuli miwodebisa, romlebic moicaven<br />
zednadebiT gaTvaliswinebul rekvizitebs) savaldebuloa sasaqonlo<br />
zednadebi gamoweros <strong>saqarTvelos</strong> finansTa ministris mier dadgenili<br />
formiTa da wesiT, romlis gareSe akrZalulia saqonlis transportireba,<br />
Senaxva da realizacia.<br />
3. dasabegri Semosavali (mogeba) unda ganisazRvros imave meTodiT,<br />
romelsac gadasaxadis gadamxdeli iyenebs buRaltruli aRricxvisaTvis.<br />
amasTan, Semosavlebis (mogebis) koreqtireba xdeba mxolod am <strong>kodeqsi</strong>T<br />
gaTvaliswinebuli moTxovnebis Sesabamisad. Tu <strong>kodeqsi</strong>T gaTvaliswinebuli<br />
gamoqviTvebis mixedviT gadasaxadis gadamxdelis sabuRaltro aRricxvis<br />
monacemebi da <strong>kodeqsi</strong>T dadgenili zRvruli normebi gansxvavdeba<br />
erTmaneTisagan, maSin dasabegri obieqtis gansazRvris mizniT pirma unda<br />
uzrunvelyos gamoqviTvebis <strong>sagadasaxado</strong> aRricxva.<br />
4. am muxlis debulebaTa gaTvaliswinebiT, gadasaxadis gadamxdelma<br />
aRricxva unda awarmoos <strong>sagadasaxado</strong> miznebisaTvis aRricxvis sakaso an<br />
daricxvis meTodiT; im pirobiT, rom igi erTsa da imave meTods gamoiyenebs<br />
<strong>sagadasaxado</strong> wlis ganmavlobaSi.<br />
5. Tu gadasaxadis gadamxdeli aRricxvas awarmoebs daricxvis meTodis<br />
gamoyenebiT, Semosavlebis miRebis momentad CaiTvleba saqonlis miwodebis, an<br />
momsaxurebis gawevis momenti.<br />
6. fizikur pirs ufleba aqvs awarmoos daricxvis meTodiT aRricxva<br />
mxolod samewarmeo saqmianobiT miRebuli Semosavlis mixedviT.<br />
7. gadasaxadis gadamxdelis mier aRricxvis meTodis nebismieri aspeqtis<br />
Secvlisas dasabegri Semosavlis (mogebis) koreqtireba unda moxdes<br />
aRricxvis meTodis Secvlis wels imis gaTvaliswinebiT, rom dasabegri<br />
Semosavlis (mogebis) gansazRvrasTan dakavSirebuli arc erTi elementi ar<br />
iqneba gamotovebuli an orjer CarTuli.<br />
8. Tu gadasaxadis gadamxdeli iRebs Semosavals an eweva xarjebs<br />
arafuladi formiT, maSin aseTi Semosavlebis miRebis an xarjebis gawevis<br />
momenti ganisazRvreba im wesiT, ra wesiTac ganisazRvreba fuladi formiT<br />
Semosavlebis miRebisa da xarjebis gawevis momenti.<br />
muxli 200. Semosavlebisa da xarjebis aRricxva sakaso meTodiT<br />
gadasaxadis gadamxdelma, romelic iyenebs aRricxvis sakaso meTods,<br />
Semosavali unda aRricxos misi miRebis an gamoyenebisa da gankargvis<br />
uflebis mopovebis momentSi da xarjebis daqviTva moaxdinos ganaRdebis<br />
Semdeg (aRniSnuli ar exeba am <strong>kodeqsi</strong>s 183-e muxliT gaTvaliswinebul<br />
amortizirebad aqtivebs).<br />
muxli 201. sakaso meTodiT Semosavlebis miRebis momenti<br />
1. naRdi fuliT angariSsworebisas Semosavlebis miRebis momentad<br />
iTvleba naRdi fuladi saxsrebis miRebis momenti, xolo unaRdo wesiT<br />
angariSsworebisas _ fuladi saxsrebis Caricxva bankSi gadasaxadis<br />
gadamxdelis saangariSsworebo angariSze an sxva angariSze, romlis<br />
gankargvac mas SeuZlia, an romlidanac ufleba aqvs miiRos es saxsrebi.<br />
2. gadasaxadis gadamxdelis finansur valdebulebaTa dafarvis<br />
SemTxvevaSi, kerZod, urTierTCaTvlis dros, Semosavlebis miRebis momentad<br />
iTvleba am valdebulebaTa gauqmebis an dafarvis momenti.<br />
3. finansuri valdebulebebis uzrunvelyofis mizniT gadasaxadis<br />
gadamxdelis mier aRebul Tamasuqze (an sxva savalo valdebulebebze)<br />
Semosavlebis miRebis momentad iTvleba Tamasuqis (an sxva savalo<br />
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valdebulebebis) sxva pirisaTvis miwodebis momenti, magram ara ugvianes<br />
gasanaRdeblad wardgenis uaxloesi SesaZlebeli momentisa.<br />
muxli 202. sakaso meTodiT xarjebis gawevis momenti<br />
1. aRricxvis sakaso meTodis gamoyenebisas xarjebis gawevis momentad<br />
iTvleba gadasaxadis gadamxdelis mier xarjebis faqtobrivi gawevis momenti,<br />
garda am muxlis mesame nawiliT gaTvaliswinebuli SemTxvevebisa.<br />
2. naRdi angariSworebisas gadasaxadis gadamxdelis mier xarjis<br />
gawevis momentad iTvleba fulis gadaxdis momenti, xolo unaRdo<br />
angariSworebisas _ bankis mier gadasaxadis gadamxdelis sabanko an sxva<br />
angariSebidan Tanxebis Camoweris momenti.<br />
3. gadasaxadis gadamxdelis winaSe finansur valdebulebaTa gauqmebis<br />
an dafarvis SemTxvevaSi, saxeldobr, urTierTCaTvlis dros, xarjebis<br />
gawevis momentad iTvleba am valdebulebaTa gauqmebis an dafarvis momenti.<br />
4. savalo valdebulebis an qonebis ijariT gacemasTan dakavSirebul<br />
gadasaxdelebTan mimarTebiT, Tu savalo valdebuleba an ijaris<br />
xelSekruleba moicavs ramdenime saangariSo periods, faqtobrivad<br />
gadaxdili procentis (ijaris) Tanxa, romelic gamoiqviTeba <strong>sagadasaxado</strong><br />
wlis ganmavlobaSi, warmoadgens procentis (ijaris) im Tanxas, romelic<br />
gamoiangariSeba TiToeul saangariSo periodSi daricxuli (dasaricxi)<br />
Tanxis mixedviT.<br />
muxli 203. Semosavlebisa da xarjebis aRricxva daricxvis<br />
meTodiT<br />
gadasaxadis gadamxdelis mier aRricxvaSi daricxvis meTodis<br />
gamoyenebisas Semosavlebi da xarjebi aisaxeba gadasaxadis gadamxdelis mier<br />
am Semosavlebze uflebis mopovebis an aseTi xarjebis aRiarebis momentis<br />
mixedviT, Semosavlebis faqtobrivad miRebisa da xarjebis gawevis momentis<br />
miuxedavad.<br />
muxli 204. daricxvis meTodiT Semosavlebis miRebis momenti<br />
1. gadasaxadis gadamxdelis mier Semosavlebis (maT Soris sajarimo<br />
sanqciebis) miRebis ufleba mopovebulad iTvleba, Tu Sesabamisi Tanxa<br />
eqvemdebareba gadasaxadis gadamxdelisaTvis gadaxdas, an Tu man Seasrula<br />
garigebiT (xelSekrulebiT) gaTvaliswinebuli yvela valdebuleba.<br />
2. Tu gadasaxadis gadamxdeli eweva momsaxurebas, am muxlis pirvel<br />
nawilSi aRniSnuli ufleba iTvleba mopovebulad mis mier garigebiT<br />
(xelSekrulebiT) gaTvaliswinebuli momsaxurebis gawevis damTavrebis<br />
momentSi.<br />
3. Tu gadasaxadis gadamxdeli iRebs an ufleba aqvs miiRos Semosavali<br />
procentis saxiT an qonebis ijariT gadacemiT, maSin Semosavlis miRebis<br />
ufleba mopovebulad iTvleba savalo valdebulebis an saijaro<br />
xelSekrulebis vadis gasvlis momentSi. Tu savalo valdebulebis an<br />
saijaro xelSekrulebis vada moicavs ramdenime saangariSo periods<br />
gadasaxadis gadaxdis TvalsazrisiT, maSin Semosavali saangariSo periodebs<br />
Soris nawildeba TiToeul saangariSo periodSi daricxuli (dasaricxi)<br />
Tanxis mixedviT.<br />
muxli 205. daricxvis meTodiT xarjebis gawevis momenti<br />
1. am muxlis me-3 nawiliT gaTvaliswinebuli SemTxvevis garda,<br />
gadasaxadis gadamxdelis mier <strong>sagadasaxado</strong> aRricxvaSi daricxvis meTodis<br />
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gamoyenebisas garigebasTan (SeTanxmebasTan) dakavSirebuli xarjebis gawevis<br />
momentad iTvleba momenti, roca Sesrulebulia yvela Semdegi piroba:<br />
a) SesaZlebelia gadasaxadis gadamxdelis mier finansuri valdebulebis<br />
aRebis calsaxad miCneva;<br />
b) finansuri valdebulebis odenoba SeiZleba Sefasdes sakmarisi<br />
sizustiT;<br />
g) garigebis an xelSekrulebis yvela mxarem faqtobrivad Seasrula<br />
Tavisi valdebuleba am garigebis an xelSekrulebis mixedviT da saTanado<br />
anazRaureba eqvemdebareba aucilebel gadaxdas.<br />
2. finansur valdebulebebSi igulisxmeba garigebis (xelSekrulebis)<br />
Sedegad aRebuli valdebuleba, romlis Sesrulebis ZaliTac garigebis<br />
(xelSekrulebis) meore monawilem unda miuTiTos valdebulebis Sesabamisi<br />
Semosavali fuladi an sxva formiT.<br />
3. savalo valdebulebis procentis an ijariT gacemuli qonebidan<br />
gadasaxdelis gadaxdisas xarjebis gawevis momentad iTvleba savalo<br />
valdebulebis an saijaro xelSekrulebis vadis gasvlis momenti. Tu savalo<br />
valdebulebis an saijaro xelSekrulebis vada gadasaxadis gadaxdis<br />
TvalsazrisiT moicavs ramdenime saangariSo periods, maSin xarjebis<br />
ganawileba saangariSo periodebs Soris xdeba maTi daricxvebis Sesabamisad.<br />
muxli 206. Tanamflobeloba<br />
iuridiuli piris dafuZnebis gareSe erTze meti piris sakuTrebis<br />
bazaze amxanagobis an sxva warmonaqmnebis erToblivi flobis<br />
(Tanamflobelobis) SemTxvevaSi dasabegri mogeba (Semosavali) miekuTvneba maT<br />
mflobelebs wilis Sesabamisad da CairTveba maT erTobliv SemosavalSi.<br />
muxli 207. Semosavlebi da gamoqviTvebi grZelvadiani<br />
kontraqtebis mixedviT<br />
1. Tu gadasaxadis gadamxdeli aRricxvas axdens daricxvis meTodiT,<br />
maSin gaTvaliswinebul unda iqnes Semosavlebi da gamoqviTvebi grZelvadiani<br />
kontraqtebis mixedviT <strong>sagadasaxado</strong> wlis manZilze proporciulad maTi<br />
faqtobrivi Sesrulebis Sesabamisad.<br />
2. kontraqtis mixedviT Sesrulebis moculoba ganisazRvreba<br />
<strong>sagadasaxado</strong> wlis bolomde gaweuli xarjebis SepirispirebiT kontraqtiT<br />
gaTvaliswinebul erTobliv xarjebTan.<br />
3. grZelvadian kontraqtSi igulisxmeba kontraqti warmoebaze,<br />
dadgmaze, mSeneblobaze an Sesabamisi momsaxurebis gawevaze, romelic ar<br />
damTavrebula im <strong>sagadasaxado</strong> wels, romelSic daiwyo kontraqtiT<br />
gaTvaliswinebuli momsaxureba, garda im kontraqtisa, romlis dasrulebac<br />
mosalodnelia kontraqtiT gaTvaliswinebuli momsaxurebis dawyebidan eqvsi<br />
Tvis ganmavlobaSi.<br />
muxli 208. sasaqonlo_materialuri faseulobebis aRricxvis wesi<br />
1. sasaqonlo-materialuri faseulobebis <strong>sagadasaxado</strong> aRricxvisaTvis,<br />
piri valdebulia ekonomikuri saqmianobis yoveli konkretuli adgilis<br />
mixedviT (sadac xdeba saqonlis miReba, Senaxva an miwodeba) iqonios da<br />
awarmoos saqonlis aRricxvisa da moZraobis Jurnali, romlis forma da<br />
warmoebis wesi ganisazRvreba <strong>saqarTvelos</strong> finansTa ministris mier. is<br />
pirebi, romlebic aRricxva-angariSgebas awarmoeben programuli<br />
uzrunvelyofis saSualebebiT, SesaZlebelia saqonlis aRricxvisa da<br />
moZraobis Jurnali awarmoon eleqtronuli informaciis furcelze<br />
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datanebiT da pasuxismgebeli piris damowmebiT, romlis warmoebis wesi<br />
ganisazRvreba finansTa ministris mier.<br />
2. gadasaxadis gadamxdeli valdebulia sasaqonlo_materialuri<br />
faseulobis SemadgenlobaSi Seitanos Tavis sakuTrebaSi arsebuli<br />
damuSavebuli an nawilobriv damuSavebuli saqoneli, maTi adgilmdebareobis<br />
miuxedavad, kerZod, nedleuli an/da masalebi (garda kapitalizirebadi<br />
xarjebisa), romlebic SeZenilia Semdgomi realizaciis an saqonlis<br />
warmoebisaTvis an momsaxurebis gawevisaTvis.<br />
3. dasabegri Semosavlis gansazRvrisas saangariSo periodis<br />
damdegisaTvis arsebuli sasaqonlo_materialuri faseulobis Rirebuleba<br />
akldeba, xolo saangariSo periodis bolosaTvis arsebuli<br />
sasaqonlo_materialuri faseulobis Rirebuleba emateba erTobliv<br />
Semosavals.<br />
4. sasaqonlo_materialuri faseulobis aRricxvisas gadasaxadis<br />
gadamxdeli valdebulia warmoebuli an SeZenili saqonlis Rirebuleba<br />
<strong>sagadasaxado</strong> aRricxvaSi asaxos am saqonlis warmoebaze danaxarjebis (garda<br />
saamortizacio anaricxebisa) an SeZenis fasad. amasTan, gadasaxadis<br />
gadamxdelis mier saqonlis RirebulebaSi Seitaneba misi Senaxvisa da<br />
transportirebis xarjebi.<br />
5. sasaqonlo_materialuri faseulobis aRricxvisas gadasaxadis<br />
gadamxdels ufleba aqvs defeqturi an moZvelebuli da modidan gamosuli<br />
saqoneli, romlis realizacia SeuZlebelia mis warmoebaze gaweul xarjebze<br />
(SeZenis fassze) met fasad, Seafasos am saqonlis SesaZlo sarealizacio<br />
fasiT.<br />
6. Tu gadasaxadis gadamxdeli ar axdens Tavis sakuTrebaSi arsebuli<br />
saqonlis individualur aRricxvas, maSin am saqonlis realizaciisas<br />
gadasaxadis gadamxdels ufleba aqvs sasaqonlo_materialuri faseulobis<br />
aRsaricxavad gamoiyenos erT_erTi meTodi:<br />
a) meTodi Fifo, romlis mixedviTac saangariSo periodSi pirvel rigSi<br />
realizebulad iTvleba is saqoneli, romelic saangariSo periodis<br />
dasawyisisaTvis mikuTvnebulia sasaqonlo_materialur faseulobas, xolo<br />
Semdeg _ is saqoneli, romelic warmoebulia (SeZenilia) saangariSo periodis<br />
manZilze ganmavlobaSi maTi warmoebis (SeZenis) drois mixedviT;<br />
b) meTodi Lifo, romlis mixedviTac saangariSo periodis manZilze<br />
pirvel rigSi realizebulad iTvleba ukanasknelad warmoebuli (SeZenili)<br />
saqoneli;<br />
g) saSualo Sewonili Sefasebis meTodi.<br />
muxli 209. kompensirebuli gamoqviTvebi da rezervebis Semcireba<br />
1. adre gamoqviTuli xarjebis, zaralisa da uimedo valebis<br />
anazRaurebiT miRebuli Tanxa im wlis Semosavlad iTvleba, romelSic moxda<br />
misi anazRaureba.<br />
2. Tu xdeba winaswar gamoqviTuli rezervebis Semcireba, Semcirebuli<br />
Tanxa Seitaneba erTobliv SemosavalSi.<br />
muxli 210. mogeba da zarali aqtivebis miwodebisas<br />
1. aqtivebis miwodebisas miRebuli mogeba warmoadgens dadebiT sxvaobas<br />
miwodebiT miRebul Semosavlebsa da am aqtivebis Rirebulebas Soris,<br />
romelic ganisazRvreba am <strong>kodeqsi</strong>s 211-e muxlis Sesabamisad.<br />
110
2. aqtivebis miwodebiT miRebuli zarali aris uaryofiTi sxvaoba am<br />
saSualebaTa miwodebiT miRebul Semosavlebsa da am aqtivebis Rirebulebas<br />
Soris.<br />
3. am muxlis pirveli da meore nawilebi ar gamoiyeneba im aqtivebis<br />
mimarT, romlebic eqvemdebareba amortizacias jgufuri meTodis mixedviT.<br />
4. aqtivebis usasyidlod an TviTRirebulebaze dabali fasiT<br />
miwodebisas mimwodebeli piris mogeba ganisazRvreba rogorc dadebiTi<br />
sxvaoba miwodebuli qonebis sabazro fassa da am <strong>kodeqsi</strong>s 211-e muxlis<br />
mixedviT gansazRvruli qonebis Rirebulebas Soris.<br />
muxli 211. aqtivebis Rirebuleba<br />
1. aqtivebis RirebulebaSi Seitaneba maTi SeZenis, warmoebis,<br />
mSeneblobis, montaJisa da dadgmis xarjebi (danaxarjebi), agreTve sxva<br />
xarjebi (danaxarjebi), romlebic zrdian maT Rirebulebas, garda gadaxdili<br />
mosakreblisa an/da sabaJo gadasaxadisa.<br />
2. aqtivebis mxolod nawilis miwodebis SemTxvevaSi aqtivebis<br />
Rirebuleba miwodebis momentSi nawildeba darCenil da miwodebul nawilebs<br />
Soris.<br />
muxli 212. mogebis an zaralis auRiarebloba<br />
1. dasabegri Semosavlis gansazRvrisas aranairi mogeba an zarali<br />
mxedvelobaSi ar miiReba, Tu xdeba:<br />
a) aqtivebis gadacema meuRleebs Soris;<br />
b) aqtivebis gadacema yofil meuRleebs Soris ganqorwinebis dros;<br />
g) aqtivebis aranebayoflobiTi ganadgureba an CamorTmeva, Tu adgili<br />
aqvs misgan miRebuli Semosavlebis reinvestirebas msgavsi xasiaTis aqtivSi<br />
ganadgurebis an CamorTmevis ganxorcielebis wlis momdevno ori wlis<br />
dasrulebamde.<br />
2. am muxlis pirveli nawilis `g~ qvepunqtSi aRniSnuli Sesacvleli<br />
aqtivis Rirebuleba ganisazRvreba Semcvleli aqtivis Rirebulebis<br />
gaTvaliswinebiT ganadgurebis an CamorTmevis momentisaTvis;<br />
3. am muxlis pirveli nawilis `a~ an `b~ qvepunqtebiT gaTvaliswinebul<br />
SemTxvevebSi gadacemuli aqtivebis Rirebulebas warmoadgens garigebis<br />
momentSi mocemuli aqtivis Rirebuleba gadamcemi mxarisaTvis;<br />
4. am muxlis moTxovnebi ar vrceldeba im aqtivebze, romlebic am<br />
<strong>kodeqsi</strong>s 25-e Tavis mixedviT eqvemdebareba amortizacias jgufuri meTodis<br />
mixedviT, garda im SemTxvevebisa, rodesac pirveli nawilis `a~ an `b~<br />
qvepunqtebis mixedviT xdeba jgufis yvela aqtivis gadacema erTdroulad.<br />
muxli 213. likvidacia<br />
1. iuridiuli piris likvidacia niSnavs 50 an meti procenti wilis<br />
mflobeli partniori piris (pirebis) gasvlas am iuridiuli piridan, Tu<br />
Sedegad ar xdeba misi reorganizacia am <strong>kodeqsi</strong>s 215-e muxlis me-7 nawilSi<br />
aRwerili operaciebis Sesabamisad.<br />
2. Tu xdeba iuridiuli piris likvidacia da partnior iuridiul pirs<br />
gadaecema misis wilis proporciuli (Sesabamisi) aqtivi da amasTan, partniori<br />
iuridiuli piri likvidaciamde flobda 50 an met procents am iuridiul<br />
pirSi, maSin:<br />
a) aseTi gadacema ar iTvleba aqtivebis realizaciad (miwodebad)<br />
likvidirebuli iuridiuli piris mier;<br />
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) partniorisaTvis misi wilis proporciiT (wilis Sesabamisi)<br />
gadacemuli aqtivis Rirebuleba igivea, rac am aqtivis Rirebuleba<br />
likvidirebuli iuridiuli pirisaTvis gadacemamde;<br />
g) aqtivis ganawileba ar warmoadgens dividends;<br />
d) mogeba da zarali ar miiReba mxedvelobaSi likvidirebul iuridiul<br />
pirSi partnioris wilis gauqmebisas.<br />
3. am muxlis moTxovnebi ar vrceldeba im aqtivze, romelic am kanonis<br />
25-e Tavis mixedviT eqvemdebareba jgufur amortizacias, garda im<br />
SemTxvevebisa, roca erTdroulad xdeba amortizaciis erT normis mixedviT<br />
dajgufebuli jgufis yvela aqtivis gadacema.<br />
4. am muxlis me-3 nawilSi aRniSnuli amortizaciis erTi normis<br />
mixedviT dajgufebuli jgufis yvela aqtivis SemTxvevaSi misi<br />
mimRebisaTvis aqtivis Rirebulebad iTvleba jgufis RirebulebiTi balansi<br />
gadacemis momentisaTvis, xolo Tu gadaecema amortizaciis erTze meti<br />
normis mixedviT dajgufebuli jgufebis yvela aqtivi, miRebuli<br />
RirebulebiTi balansi jgufebis aqtivebs Soris gadanawildeba gadacemis<br />
momentisaTvis maTi sabazro fasis proporciulad<br />
5. am muxlis me-2 nawili gamoiyeneba mxolod im SemTxvevaSi, Tu<br />
<strong>sagadasaxado</strong> organos mier damtkicda, rom sruli likvidaciis mTavar mizans<br />
ar warmoadgens gadasaxadebisagan Tavis arideba.<br />
muxli 214. partnioris wilis sanacvlod gadacemuli aqtivebis<br />
Rirebulebis gansazRvris wesi<br />
1. piris an pirTa mier iuridiul pirisTvis masSi 50 procenti an meti<br />
wilis (aqciebis) sanacvlod aqtivebis gadacema (davalianebiT an mis gareSe)<br />
ar warmoadgens aqtivebis miwodebas.<br />
2. am muxlis pirveli nawiliT gaTvaliswinebul SemTxvevaSi, mimRebi<br />
mxarisaTvis aqtivebis Rirebuleba igivea, rac maTi Rirebuleba gadacemisas<br />
(gadacemis momentisaTvis) mimwodebeli mxarisaTvis.<br />
3. am muxlis pirvel nawilSi aRwerili gacvlis Sedegad miRebuli<br />
partnioris wilis Rirebuleba tolia gadacemuli aqtivis an aqtivebis<br />
Rirebulebisa, gadacemuli Sesabamisi davalianebis gamoklebiT.<br />
4. am muxlis moTxovnebi ar vrceldeba im aqtivze, romelic am kanonis<br />
28-e Tavis mixedviT eqvemdebareba jgufur amortizacias, garda im<br />
SemTxvevebisa, roca erTdroulad xdeba amortizaciis erT normis mixedviT<br />
dajgufebuli jgufis yvela aqtivis gadacema.<br />
5. am muxlis me-4 nawilSi aRniSnuli amortizaciis erTi normis<br />
mixedviT dajgufebuli jgufis yvela aqtivis SemTxvevaSi:<br />
a) misi mimRebi aqtivis Rirebulebad iRebs gadacemis momentSi jgufis<br />
RirebulebiT balanss, xolo Tu gadaecema amortizaciis erTze meti normis<br />
mixedviT dajgufebuli jgufebis yvela aqtivi, miRebuli RirebulebiTi<br />
balansi jgufebis aqtivebs Soris gadanawildeba gadacemis momentisaTvis<br />
maTi sabazro fasis proporciulad, da<br />
b) gadamcemi mxare sanacvlod miRebuli partnioris wilis Rirebulebad<br />
iRebs jgufis (jgufebis) RirebulebiT balanss gadacemis momentisaTvis.<br />
6. es muxli ar vrceldeba uflebrivi naklis mqone aqtivebis<br />
gadamcemze, Tu davalianeba aRemateba gadacemuli aqtivebis Rirebulebas.<br />
muxli 215. iuridiuli piris reorganizacia<br />
1. reorganizaciis mxare iuridiuli piris an iuridiul pirTa<br />
mflobelobaSi arsebuli qonebisa da wilis (aqciebis) Rirebuleba tolia<br />
112
aseTi qonebisa da wilis (aqciebis) Rirebulebisa reorganizaciis<br />
ganxorcielebis win.<br />
2. qonebis an wilis (aqciebis) gadacema im iuridiul pirebs Soris,<br />
romlebic warmoadgenen reorganizaciis mxareebs, ar iTvleba qonebis<br />
realizaciad.<br />
3. reorganizaciis mxare rezident iuridiul pirSi wilis (aqciebis)<br />
nebismieri gacvla wilze sxva msgavs iuridiul pirSi, romelic agreTve<br />
warmoadgens mocemuli operaciis mxares, ar iTvleba wilis realizaciad.<br />
4. wilTa Rirebuleba, romelTa gacvlac xdeba am muxlis me-3 nawilis<br />
(aqciebis) mixedviT, tolia wilTa (aqciebis) Tavdapirveli Rirebulebisa.<br />
5. wilTa (aqciebis) ganawileba im iuridiul pirSi, romelic<br />
warmoadgens reorganizaciis mxares am wilTan (aqciebTan) sxva iuridiul<br />
pirSi, romelic aseve am operaciebis mxarea, ar warmoadgens dividends<br />
reorganizaciaSi monawile pirebisaTvis.<br />
6. am muxlis me-5 nawilSi aRniSnuli Tavdapirveli wilis (aqciebis)<br />
Rirebuleba eqvemdebareba gasanawilebel wilze (aqciebze) mikuTvnebas im<br />
koeficientis gamoyenebiT, romelic ganisazRvreba rogorc Tanafardoba<br />
gasanawilebeli wilis (aqciebis) Rirebulebasa da Tavdapirveli wilis<br />
Rirebulebas Soris ganawilebis Semdeg.<br />
7. im pirobiT, Tu <strong>sagadasaxado</strong> organos mier mtkicdeba, rom Serwymis,<br />
SeZenis, mierTebis an gayofis operaciebs ara aqvs gadasaxadebis gadaxdisagan<br />
Tavis aridebis mizani, reorganizacia moicavs:<br />
a) ori an meti iuridiuli piris Serwymas;<br />
b) xmis uflebis mqone 50 an meti procentis wilisa da rezidenti<br />
iuridiuli piris partnioris wilis saerTo moculobis Rirebulebis 50 an<br />
meti procentis SeZenas an mierTebas mxolod SeZenisa an mierTebis<br />
operaciaSi partnior mxareTa msgavsi uflebebiT wilis (aqciebis) sanacvlod;<br />
g) rezidenti iuridiuli piris aqtivebis 50 da meti procentis SeZenas<br />
sxva rezidenti iuridiuli piris mier xmis uflebis mqone wilis (aqciebis)<br />
sanacvlod, dividendebTan mimarTebiT privilegirebuli uflebis gareSe;<br />
d) rezidenti iuridiuli piris gayofas or an met rezident iuridiul<br />
pirad.<br />
8. reorganizaciis mxared miiCneva rezidenti iuridiuli piri, romelic<br />
pirdapir aris CarTuli reorganizaciaSi, da rezidenti iuridiuli piri,<br />
romelic uSualod flobs an ekuTvnis reorganizaciaSi pirdapir CarTul<br />
rezident iuridiul pirs.<br />
9. am muxlis me-8 nawilis miznebisaTvis iuridiul pirze sakuTrebis<br />
ufleba niSnavs am iuridiul pirSi xmis uflebis mqone wilis (aqciebis) 50 an<br />
meti procentisa da yvela sxva wilis (aqciebis) Rirebulebis 50 an meti<br />
procentis flobas.<br />
10. am muxlis moTxovnebi ar vrceldeba im aqtivebze, romlebic am<br />
<strong>kodeqsi</strong>s XXVI-e Tavis mixedviT eqvemdebareba amortizacias jgufuri<br />
meTodiT, garda im SemTxvevisa, roca amortizaciis erT normis mixedviT<br />
dajgufebuli jgufis yvela aqtivis (elementis) gadacema erTdroulad<br />
xdeba.<br />
11. am muxlis moTxovnebi vrceldeba me-10 nawilSi aRniSnul aqtivebze,<br />
Tu:<br />
a) aqtivebis mimRebi aqtivis Rirebulebad iRebs gadacemis momentisaTvis<br />
jgufis RirebulebiT balanss, xolo im SemTxvevaSi, Tu gadaecema<br />
amortizaciis erTze meti normis mixedviT dajgufebuli jgufebis yvela<br />
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aqtivi, miRebuli RirebulebiTi balansi jgufebis aqtivebs Soris<br />
gadanawildeba gadacemis momentisaTvis maTi sabazro fasis proporciulad;<br />
b) aqtivebis gadamcemi mxarisTvis miRebuli wilis (aqciebis)<br />
Rirebuleba tolia jgufis sabalanso Rirebulebisa gadacemis<br />
momentisaTvis.<br />
muxli 216. zaralis gadatanisa da gamoqviTvis SezRudva<br />
iuridiul pirSi wilTa flobis cvlilebisas<br />
Tu wina welTan SedarebiT iuridiul pirSi icvlebian 50 procenti an<br />
meti xmis uflebiani wilis (aqciebis) mqone partniorebi, maSin uqmdeba<br />
zaralis, gamoqviTvisa da kreditebis Semdgom periodSi gadatanis<br />
SesaZlebloba im <strong>sagadasaxado</strong> wlis dasawyisidan, romelSic moxda es<br />
cvlileba, garda im SemTxvevisa, roca cvlilebis momdevno sami wlis<br />
ganmavlobaSi iuridiuli piri agrZelebs imave ekonomikur saqmianobas.<br />
Tavi XXIX<br />
gadasaxadebis administrirebis wesebi<br />
muxli 217. deklaraciis wardgena<br />
1. saSemosavlo gadasaxadisa da mogebis gadasaxadis Sesaxeb<br />
deklaracias <strong>sagadasaxado</strong> organos <strong>sagadasaxado</strong> aRricxvis adgilis<br />
mixedviT saangariSo wlis momdevno wlis pirvel aprilamde warudgenen:<br />
a) rezidenti fizikuri pirebi, romelTa Semosavlebic ar ibegreba<br />
saqarTveloSi arsebuli gadaxdis wyarosTan;<br />
b) rezidenti fizikuri pirebi, romelTac fuladi saxsrebi aqvT<br />
angariSze ucxoeTSi;<br />
g) <strong>saqarTvelos</strong> sawarmoebi;<br />
d) ararezidenti fizikuri pirebi da ucxouri sawarmoebi, romlebic<br />
Semosavlebs iReben saqarTveloSi arsebuli wyarodan da romlebic ar<br />
ibegrebian gadasaxadis wyarosTan;<br />
e) rezidenti fizikuri pirebi, romelTa mier kalendaruli wlis<br />
ganmavlobaSi miRebuli erToblivi Semosavali aRemateba 35 000 lars;<br />
v) am <strong>kodeqsi</strong>s 168-e muxlis pirveli nawilis ,,l” da `m~ qvepunqtebSi<br />
aRniSnuli fizikuri pirebi valdebulni arian awarmoon Semosavlebisa da<br />
xarjebis gamartivebuli aRricxva da <strong>sagadasaxado</strong> aRricxvis adgilis<br />
mixedviT <strong>sagadasaxado</strong> organoSi waradginon yovelkvartalurad deklaracia<br />
kvartlis momdevno Tvis 15 ricxvisaTvis <strong>saqarTvelos</strong> finansTa ministris<br />
mier dadgenili formiT. amasTan, 168-e muxlis pirveli nawilis ,,l”<br />
qvepunqtSi aRniSnul fizikur pirebs am muxlis me-6 nawiliT gansazRvruli<br />
gaangariSebis wardgena <strong>sagadasaxado</strong> organoSi ar evalebaT.<br />
2. gadasaxadis gadamxdeli saqarTveloSi ekonomikuri saqmianobis<br />
Sewyvetisas <strong>sagadasaxado</strong> organos 30 dRis vadaSi warudgens deklaracias<br />
erToblivi Semosavlebisa da gamoqviTvebis Sesaxeb.<br />
3. iuridiuli piris likvidaciis Sesaxeb salikvidacio komisia an<br />
gadasaxadis gadamxdeli dauyovnebliv werilobiT acnobebs <strong>sagadasaxado</strong><br />
organos. iuridiuli piris likvidaciis Taobaze gadawyvetilebis miRebidan<br />
15 dRis vadaSi salikvidacio komisia valdebulia waradginos deklaracia<br />
<strong>sagadasaxado</strong> organoSi.<br />
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4. fizikur pirs, romelic ar aris valdebuli waradginos deklaracia,<br />
SeuZlia waradginos igi gadasaxadis gadaangariSebisa da anazRaurebis<br />
moTxovniT.<br />
5. im ararezidents, romelic iRebs am <strong>kodeqsi</strong>s 197-e muxlis pirveli<br />
nawilis ,,g” da ,,d” qvepunqtebiT gansazRvrul Semosavlebs da ibegreba<br />
gadasaxadis wyarosTan, ufleba aqvs waradginos deklaracia dakavebuli<br />
gadasaxadis dabrunebis moTxovniT. deklaracia wardgenil unda iqnes am<br />
muxlis pirveli nawiliT gansazRvrul vadebSi. aseTi gadasaxadis<br />
gadamxdeli ibegreba imave wesiT, rogoriTac daibegreboda es Semosavali, igi<br />
dakavSirebuli rom yofiliyo gadasaxadis gadamxdelis saqarTveloSi<br />
arsebul mudmiv dawesebulebasTan. aseT SemosavalTan dakavSirebuli<br />
gadasaxadis gadamxdelis xarjebi gamoiqviTeba mudmivi dawesebulebisaTvis<br />
dadgenili wesiT, magram gadasaxadi ar unda aRematebodes am <strong>kodeqsi</strong>s 183-e<br />
muxliT gansazRvrul gadasaxadis wyarosTan aucileblad gamosaqviT Tanxas.<br />
6. piri yovelTviurad (saangariSo Tvis momdevno Tvis 15 ricxvamde),<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiTa da formiT,<br />
gaangariSebebs waradgens saangariSo Tvis mixedviT gacemuli Sromis<br />
anazRaurebis Tanxebisa da dakavebuli gadasaxadis Sesaxeb.<br />
7. fizikuri piris mier 2 wlamde sakuTrebaSi arsebuli materialuri<br />
aqtivis realizaciisas (garda samewarmeo saqmianobis farglebSi aqtivebis<br />
an/da fasiani qaRaldebis realizaciisa), agreTve <strong>sagadasaxado</strong> wlis<br />
ganmavlobaSi 1000 laris da meti Rirebulebis qonebis saCuqrad miRebisas<br />
(garda I da II rigis memkvidreebis mier misTvis qonebis Cuqebisa da am muxlis<br />
me-9 nawilSi aRniSnuli SemTxvevisa) saSemosavlo gadasaxadi gadaxdas<br />
eqvemdebareba aqtivis gadacemidan ara ugvianes mesame dRisa, ris Sesaxebac<br />
Semosavlis mimRebi fizikuri piri <strong>sagadasaxado</strong> organoSi waradgens<br />
deklaracias.<br />
8. fizikuri piris sakuTrebaSi arsebuli da ekonomikur saqmianobaSi<br />
gamoyenebuli materialuri aqtivis realizaciis (garda fasiani qaRaldebis<br />
realizaciisa), agreTve qonebis saCuqrad miRebis (garda I da II rigis<br />
memkvidreebis mier misTvis qonebis Cuqebisa da am muxlis me-10 nawilSi<br />
aRniSnuli SemTxvevisa) SemTxvevaSi, maregistrirebeli piri momavali<br />
mesakuTris sakuTrebis uflebis registracias axdens mxolod <strong>sagadasaxado</strong><br />
organos mier materialuri aqtivis realizatori – fizikur pirisTvis an<br />
qonebis saCuqrad mimRebi fizikuri pirisaTvis micemuli cnobis safuZvelze,<br />
romliTac dasturdeba <strong>sagadasaxado</strong> valdebulebis Sesruleba an misgan<br />
ganTavisufleba.<br />
9. <strong>sagadasaxado</strong> wlis ganmavlobaSi III da IV rigis memkvidreebisagan 150<br />
000 laris da meti Rirebulebis qonebis CuqebiT an/da memkvidreobiT miRebis<br />
SemTxvevaSi saSemosavlo gadasaxadi gadaxdas eqvemdebareba qonebis<br />
(Semosavlis) miRebidan ara ugvianes 2 kalendaruli wlis ganmavlobaSi<br />
yoveli 5 Tvis Semdgomi Tvis 15 ricxvisaTvis Tanabar nawilebad, ris<br />
Sesaxebac aRniSnuli fizikuri piri <strong>sagadasaxado</strong> organoSi waradgens<br />
deklaracias.<br />
10. am muxlis me-9 nawiliT gaTvaliswinebul SemTxvevaSi,<br />
maregistrirebeli piri momavali mesakuTris sakuTrebis uflebis<br />
registracias axdens mxolod <strong>sagadasaxado</strong> organos mier Semosavlis mimRebi<br />
fizikuri pirisaTvis micemuli cnobis safuZvelze, romliTac dasturdeba<br />
<strong>sagadasaxado</strong> valdebulebis warmoSoba an misgan ganTavisufleba.<br />
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11. saqarTveloSi arsebuli diplomatiuri statusis mqone saerTaSoriso<br />
organizaciebis mier <strong>saqarTvelos</strong> moqalaqeebze gadaxdili anazRaurebis<br />
dabegvris wesi ganisazRvreba <strong>saqarTvelos</strong> mTavrobis mier.<br />
muxli 218. gadaxdis wyarosTan gadasaxadis dakavebis wesi<br />
1. gadaxdis wyarosTan dakaveba evaleba <strong>sagadasaxado</strong> agents, romelic<br />
warmoadgens iuridiul pirs, sawarmos/organizacias an mewarme fizikur pirs,<br />
kerZod:<br />
a) pirs, romelic uxdis sazRaurs daqiravebiT momuSave fizikur pirs;<br />
b) pirs, romelic uxdis pirs pensias, garda im pensiebisa, romlebic<br />
gaicema saxelmwifo socialuri uzrunvelyofis sistemaSi;<br />
g) pirs, romelic ixdis am <strong>kodeqsi</strong>s 197-e muxlis pirveli nawiliT<br />
gansazRvrul gadasaxdelebs;<br />
d) mewarme fizikur pirs, sawarmos/organizacias, romelic gaweuli<br />
momsaxurebis Rirebulebas unazRaureben fizikur pirs, romelsac ar gaaCnia<br />
gadasaxadis gadamxdelis saidentifikacio nomeri am <strong>kodeqsi</strong>T dadgenili<br />
wesiT;<br />
e) pirs, romelic dakavebulia saTamaSo biznesiT da mogebebs uxdis<br />
fizikur pirs;<br />
v) pirs, romelic uxdis pirs stipendias, garda saxelmwifo stipendiisa.<br />
2. pasuxismgebloba gadasaxadebis dakavebisa da maTi biujetSi<br />
gadaricxvisaTvis ekisreba Semosavlis gadamxdel pirs. gadasaxadis Tanxis<br />
daukaveblobis SemTxvevaSi Semosavlis gadamxdeli piri valdebulia<br />
biujetSi Seitanos daukavebeli gadasaxadis Tanxa faqtobrivad gadaxdili<br />
anazRaurebis Sesabamisad da masTan dakavSirebuli jarimebi da sauravi.<br />
Semosavlis gadamxdelis saxeliT gadasaxadisa da sanqciebis Tanxa SeiZleba<br />
gadaixados Semosavlis mimRebma.<br />
3. piri, romelic am muxlis pirveli nawilis Tanaxmad axdens gadaxdis<br />
wyarosTan gadasaxadis dakavebas, valdebulia:<br />
a) biujetSi gadaricxos gadasaxadi pirebisaTvis Tanxis gadaxdisTanave;<br />
b) xelfasis gadaxdisas Semosavlis mimReb fizikur pirs misi<br />
moTxovnisamebr misces cnoba am piris gvarisa da saxelis, Semosavlis<br />
Tanxisa da saxeobis, agreTve dakavebuli gadasaxadis (Tu gadasaxadi<br />
dakavebuli iyo) Tanxis miTiTebiT;<br />
g) <strong>sagadasaxado</strong> wlis damTavrebidan 30 dRis vadaSi <strong>sagadasaxado</strong><br />
organos warudginos, agreTve am muxlis pirveli nawilis Tanaxmad<br />
Semosavlis mimReb pirebs, maTi moTxovnisamebr, gaugzavnos cnoba am piris<br />
saregistracio nomris, misi dasaxelebis an gvarisa da saxelis,<br />
sacxovrebeli adgilis misamarTis, saangariSo wlisaTvis Semosavlis saerTo<br />
Tanxisa da dakavebuli gadasaxadis saerTo Tanxis miTiTebiT.<br />
4. am muxlis pirvelis nawilis `d~ da `e~ qvepunqtebSi aRniSnuli<br />
<strong>sagadasaxado</strong> agenti valdebulia yovelTviurad saangariSos momdevno Tvis 15<br />
ricxvisaTvis <strong>sagadasaxado</strong> organos warudginos informacia gadaxdili<br />
Tanxebis Sesaxeb, <strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiT.<br />
5. <strong>sagadasaxado</strong> agentis mier dakavebuli saSemosavlo gadasaxadi<br />
gadaixdeba daqiravebiT momuSavis faqtobrivi saqmianobis Sesabamis<br />
adgilobriv biujetSi, xolo <strong>saqarTvelos</strong> farglebs gareT muSaobis<br />
SemTxvevaSi <strong>sagadasaxado</strong> agentis <strong>sagadasaxado</strong> aRricxvis mixedviT;<br />
muxli 219. gadasaxadis mimdinare gadasaxdelebi<br />
116
1. sawarmoebi (organizaciebi) an mewarme fizikur pirebi, romlebic<br />
ekonomikur saqmianobas ewevian, valdebulni arian mimdinare gadasaxdelebis<br />
Tanxebi biujetSi Seitanon wina <strong>sagadasaxado</strong> wlis wliuri gadasaxadis<br />
mixedviT, Semdegi odenobiT:<br />
a) ara ugvianes 15 maisisa _ 25%;<br />
b) ara ugvianes 15 ivlisisa _ 25%;<br />
g) ara ugvianes 15 seqtemberisa _ 25%;<br />
d) ara ugvianes 15 dekemberisa – 25%.<br />
2. gadasaxadis gadamxdeli, romelsac gasuli wlis ganmavlobaSi ar<br />
gaaCnda dasabegri Semosavali (mogeba), mimdinare gadasaxadebs ar ixdis.<br />
3. Tu gadasaxadis gadamxdelis mimdinare <strong>sagadasaxado</strong> wlis<br />
mosalodneli dasabegri Semosavali (mogeba) sul cota 50%-iT naklebi iqneba<br />
wina wlis SemosavalTan SedarebiT, mas ufleba aqvs Seamciros (saerTod ar<br />
gadaixados) mimdinare gadasaxdelebis Tanxebi. amasTan, im SemTxvevaSi, Tu<br />
warmodgenili faqtobrivi wliuri Sedegebis mixedviT ar dasturdeba<br />
mosalodneli Semosavlis Semcireba aranakleb 50 procentisa da gadamxdels<br />
saangariSo wlis ganmavlobaSi sruli odenobiT ar gadauxdia mimdinare<br />
gadasaxdelebi, maSin mas gadaxdeba sauravi am <strong>kodeqsi</strong>s Sesabamisad,<br />
mimdinare gadasaxadelebis gadaxdis vadebis dadgenili TariRebidan<br />
<strong>sagadasaxado</strong> deklaraciis wardgenis drois monakveTSi.<br />
4. mimdinare gadasaxdelTa biujetSi Caricxuli Tanxebi gadasaxadis<br />
gadamxdels CaeTvleba <strong>sagadasaxado</strong> wlis mixedviT daricxul gadasaxadSi.<br />
kari X<br />
damatebuli Rirebulebis gadasaxadi<br />
Tavi XXX<br />
zogadi debulebani<br />
muxli 220. gadasaxadis gadamxdeli<br />
1. damatebuli Rirebulebis gadasaxadis (SemdgomSi - dRg) gadamxdelad<br />
iTvleba piri, romelic registrirebulia an valdebulia gatardes<br />
registraciaSi dRg-is gadamxdelad.<br />
2. piri, romelic ar aris dRg-is gadamxdeli, magram axorcielebs<br />
saqonlis dasabegr imports saqarTveloSi, dRg-is gadamxdelad iTvleba<br />
mxolod am importze.<br />
3. ararezidenti, romelic eweva momsaxurebas saqarTveloSi dRg-is<br />
gadamxdelad registraciisa da mudmivi dawesebulebis gareSe, dRg-is<br />
gadamxdelad iTvleba am momsaxurebaze da eqvemdebareba ukudabegvras am<br />
<strong>kodeqsi</strong>s 241-e muxlis Sesabamisad.<br />
muxli 221. savaldebulo registracia<br />
1. piri valdebulia gatardes dRg-is gadamxdelad registraciaSi, Tu:<br />
a) eweva ekonomikur saqmianobas da nebismieri uwyveti 12 kalendaruli<br />
Tvis ganmavlobaSi mis mier ganxorcielebuli dRg-iT dasabegri operaciebis<br />
saerTo Tanxa aRemateba 100 000 lars, man am momentis dadgomidan ara<br />
117
ugvianes ori samuSao dRisa <strong>sagadasaxado</strong> organoSi unda waradginos<br />
gancxadeba dRg-is gadamxdelad registraciisaTvis;<br />
b) ekonomikuri saqmianobis farglebSi axorcielebs aqcizuri saqonlis<br />
warmoebas an/da imports, igi unda gatardes registraciaSi aqcizuri<br />
saqonlis miwodebamde.<br />
2. dRg-is gadamxdelad ararezidentis savaldebulo registraciis<br />
mizniT, misi dasabegri operaciebis saerTo Tanxis gansazRvrisas,<br />
mxedvelobaSi miiReba mxolod saqarTveloSi mudmivi dawesebulebis<br />
meSveobiT ganxorcielebuli saqonlis miwodeba da momsaxurebis gaweva.<br />
3. piri, romelic valdebulia gatardes registraciaSi am muxlis<br />
pirveli nawilis `a~ qvepunqtis safuZvelze, dRg-s gadamxdelad iTvleba<br />
registraciisaTvis <strong>sagadasaxado</strong> organoSi gancxadebis wardgenis<br />
valdebulebis momdevno dRidan.<br />
4. dRg-is gadamxdelad savaldebulo wesiT araregistrirebuli piris<br />
gamovlenisas <strong>sagadasaxado</strong> organo sakuTari iniciativiT axdens am piris<br />
registracias dRg-is gadamxdelad.<br />
5. reorganizaciisas, Tu piri an reorganizaciis erTi mxare mainc<br />
warmoadgens dRg-is gadamxdels, reorganizaciis Sedegad Seqmnili piri an<br />
pirebi valdebulni arian daregistrirdnen dRg-is gadamxdelad dRg-iT<br />
dasabegri operaciebis ganxorcielebamde, magram ara ugvianes reorganizaciis<br />
dasrulebidan 10 dRisa.<br />
6. iuridiuli piris dafuZnebisas, Tu sawesdebo (saemisio) kapitalSi<br />
dRg-s gadamxdelis mier Sesatani (aqciebis fasis gadaxda) ganxorcielebulia<br />
saqonlis formiT, axladSeqmnili piri valdebulia waradginos gancxadeba<br />
dRg-is gadamxdelad registraciisaTvis dRg-iT dasabegri operaciebis<br />
ganxorcielebamde, magram ara ugvianes Seqmnidan 10 dRisa.<br />
muxli 222. nebayoflobiTi registracia<br />
1. pirs, romelic ar aris valdebuli gatardes registraciaSi dRg-is<br />
gadamxdelad, SeuZlia nebayofilobiT mimarTos <strong>sagadasaxado</strong> organos dRg-is<br />
gadamxdelad registraciis moTxovniT.<br />
2. piri, romelic nebayofilobiT tardeba registraciaSi, gadasaxadis<br />
gadamxdelad iTvleba registraciis ZalaSi Sesvlis momentidan. registracia<br />
ZalaSi Sedis <strong>sagadasaxado</strong> organoebis mier pirisaTvis <strong>sagadasaxado</strong><br />
sertifikatis gacemis momdevno Tvis pirveli ricxvidan.<br />
muxli 223. registracia<br />
1. dRg-is gadamxdelad registraciis wess gansazRvravs <strong>saqarTvelos</strong><br />
finansTa ministri.<br />
2. <strong>sagadasaxado</strong> organo valdebulia piri gaataros dRg-is gadamxdelTa<br />
reestrSi da misces mas <strong>saqarTvelos</strong> finansTa ministris mier dadgenili<br />
formis saregistracio sertifikati gancxadebis wardgenidan ara ugvianes<br />
momdevno dRisa.<br />
3. dRg-is gadamxdelad registrirebuli piri valdebulia gamoiyenos<br />
gadasaxadis gadamxdelis saidentifikacio nomeri da sertifikatis nomeri<br />
yvela angariS-faqturaSi da <strong>sagadasaxado</strong> organosaTvis wardgenil yvela<br />
deklaraciasa da oficialur SetyobinebaSi.<br />
muxli 224. registraciis gauqmeba<br />
118
1. dRg-is gadamxdelis, maT Soris, ararezidentis mudmivi dawesebulebis<br />
likvidaciis an gardacvalebisas misi dRg-is gadamxdelad registracia<br />
uqmdeba.<br />
2. gadasaxadis gadamxdels, Tu mis mier bolo 12 Tvis ganmavlobaSi<br />
ganxorcielebuli dasabegri operaciebis saerTo Tanxa, dRg-is gareSe, ar<br />
aRemateba 100 000 lars, SeuZlia mimarTos Sesabamis <strong>sagadasaxado</strong> organos<br />
dRg-is gadamxdelad registraciis gauqmebis moTxovniT misi dRg-is<br />
gadamxdelad ukanaskneli registraciis TariRidan ori wlis gasvlis Semdeg.<br />
3. registraciis gauqmeba ZalaSi Sedis gauqmebis moTxovniT mimarTvis<br />
an/da dRg-is gadamxdelad registraciis gauqmebis valdebulebis warmoSobis<br />
Tvis momdevno Tvis pirveli ricxvidan.<br />
Tavi XXXI<br />
dabegvris obieqti<br />
muxli 225. dabegvris obieqti<br />
1. dRg-iT dabegvris obieqtia:<br />
a) dasabegri operacia;<br />
b) dasabegri importi.<br />
2. dasabegri operaciebia:<br />
a) am <strong>kodeqsi</strong>s 239-e an 240-e muxlebis mixedviT <strong>saqarTvelos</strong><br />
teritoriaze ganxorcielebuli saqonlis/momsaxurebis miwodeba, maT Soris,<br />
usasyidlod (garda, am <strong>kodeqsi</strong>T gaTavisuflebuli miwodebisa);<br />
b) dRg-iT SeZenili saqonlis/momsaxurebis gamoyeneba araekonomikuri<br />
saqmianobisaTvis, Tu am saqonelze (momsaxurebaze) gadamxdelma miiRo dRg-is<br />
CaTvla;<br />
g) gadamxdelis mier saqonlis/momsaxurebis miwodeba Tavisi<br />
TanamSromlebisaTvis kompensaciiT an mis gareSe;<br />
d) dRg-is gadamxdelad registraciis gauqmebis SemTxvevaSi saqonlis<br />
naSTi, romelzedac gadamxdels miRebuli an misaRebi aqvs CaTvla, ganixileba<br />
rogorc dRg-is dasabegri miwodeba.<br />
e) saqonlis eqsporti.<br />
3. dasabegr operaciad ar CaiTvleba:<br />
a) aqtivebis miwodeba sawarmos reorganizaciis SemTxvevaSi;<br />
b) aqtivebis miwodeba Sesatanis saxiT sxva sawarmos sawesdebo da<br />
saemisio kapitalSi.<br />
4. sabrunavi (mravaljeradi gamoyenebisaTvis gamiznuli) dasabrunebeli<br />
taris Rirebuleba ar Seitaneba gadasaxadiT dasabegr TanxaSi, garda sacalo<br />
vaWrobisa, sadac dasabegri brunva mcideba im TanxiT, romelsac gamyidveli<br />
uxdis momxmarebels taris dabrunebis dros. Tu aRniSnuli tara saqonlis<br />
miwodebidan 90 dRis ganmavlobaSi ar dabrunda, igi CaiTvleba realizebulad<br />
da daibegreba am <strong>kodeqsi</strong>T dadgenili wesiT.<br />
muxli 226. sawarmos miwodebis dabegvra<br />
1. dRg-is gadamxdelis mier sawarmos yvela aqtivis an am sawarmos<br />
damoukideblad moqmedi qvedanayofis miwodeba erTi operaciis farglebSi<br />
dRg-is meore gadamxdelisaTvis ar iTvleba dRg-iT dasabegr operaciad.<br />
2. am muxlis pirvel nawilSi mocemuli debuleba gamoiyeneba mxolod<br />
im SemTxvevaSi, Tu mimwodebeli da mimRebi mxareebi miwodebidan 15 dRis<br />
119
ganmavlobaSi werilobiT atyobineben <strong>sagadasaxado</strong> organos aseTi miwodebis<br />
Sesaxeb.<br />
Tavi XXXII<br />
dasabegri operaciis da dasabegri importis gansazRvra<br />
muxli 227. dasabegri operaciis Tanxa<br />
1. dasabegri operaciis Tanxa ganisazRvreba dRg-is gadamxdelis mier<br />
miRebuli an misaRebi kompensaciis Tanxis mixedviT (gadasaxadebis,<br />
mosakreblebisa da sxva gadasaxdelebis CaTvliT) dRg-is gareSe.<br />
2. dasabegri operaciis Tanxa ganisazRvreba saqonlis/momsaxurebis<br />
sabazro fasiT (gadasaxadebis, mosakreblebisa da sxva gadasaxdelebis<br />
CaTvliT) dRg-is gareSe:<br />
a) Tu dRg-is gadamxdeli dasabegri operaciis sanacvlod iRebs an<br />
ufleba aqvs miiRos saqoneli/momsaxureba;<br />
b) Tu saqoneli/momsaxureba gamoiyeneba araekonomikuri<br />
saqmianobisaTvis, romelzedac pirs miRebuli aqvs CaTvla, an gadasaxadis<br />
gadamxdeli saqonels/momsaxurebas miawodebs Tavis TanamSromlebs;<br />
g) am <strong>kodeqsi</strong>s 22-e muxlis me-10 nawiliT gaTvaliswinebul SemTxvevebSi;<br />
d) saqonlis/momsaxurebis kompensaciis gareSe miwodebis SemTxvevaSi.<br />
3. saerTaSoriso kavSirgabmulobis momsaxurebis gawevisas dasabegri<br />
operaciis Tanxa ganisazRvreba, rogorc sxvaoba kavSirgabmulobis<br />
organizaciebis mier momsaxurebis gawevidan miRebul an misaReb kompensaciis<br />
Tanxasa (dRg-is gareSe) da am momsaxurebisaTvis ucxoeTis<br />
organizaciebisaTvis gadaricxul an gadasaricx Tanxebs Soris.<br />
4. dRg-is gadamxdelad registraciis gauqmebis SemTxvevaSi dasabegri<br />
operaciis Tanxa ganisazRvreba registraciis gauqmebis momentSi arsebuli im<br />
saqonlis sabalanso naSTiT, romelzedac gadamxdels dRg aqvs CaTvlili an<br />
CasaTvleli .<br />
muxli 228. dasabegri operaciis Tanxis koreqtireba<br />
1. dasabegri operaciis Tanxis koreqtireba xdeba im SemTxvevaSi, Tu:<br />
a) gauqmebulia dasabegri operacia;<br />
b) Secvlilia dasabegri operaciis saxe;<br />
g) fasebis Semcirebis an sxva mizeziT Secvlilia operaciaze adre<br />
SeTanxmebuli kompensaciis Tanxa;<br />
d) saqoneli/momsaxureba srulad an nawilobriv ubrundeba dRg-is<br />
gadamxdels.<br />
2. am muxlis pirvel nawilSi aRniSnuli erT-erTi pirobis dadgomisas<br />
dasabegri operaciis Tanxa koreqtirdeba, Tu gadamxdelis mier:<br />
a) <strong>sagadasaxado</strong> inspeqciaSi wardgenilia dRg-is angariS-faqtura,<br />
romelSic dRg-is Tanxa aRniSnulia arasworad;<br />
b) dRg-is deklaraciaSi arasworad aris aRniSnuli dRg-is Tanxa.<br />
3. dasabegri operaciis koreqtireba xdeba im SemTxvevaSic, Tu<br />
miwodebul saqonelze (gaweul momsaxurebaze) gamyidvelma gamowera da<br />
dadgenili wesiT myidvels Caabara koreqtirebis <strong>sagadasaxado</strong> angariSfaqtura.<br />
4. koreqtirebis <strong>sagadasaxado</strong> angariS-faqtura warmoadgens<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili formis dokuments,<br />
romliTac dasturdeba dasabegri operaciis koreqtireba. koreqtirebis<br />
120
<strong>sagadasaxado</strong> angariS-faqturis gamowerisa da wardgenis wess adgens<br />
<strong>saqarTvelos</strong> finansTa ministri.<br />
5. dasabegri operaciis koreqtirebis SemTxvevaSi, roca gadasaxdeli<br />
dRg-is Tanxa aRemateba gadasaxadis gadamxdelis mier faqtobrivad naCveneb<br />
Tanxas, nameti Tanxa ganixileba rogorc im saangariSo periodSi gadasaxdeli<br />
dRg, romelSic adgili hqonda am muxlis pirvel nawilSi aRweril<br />
SemTxvevebs da es Tanxa emateba 246-e muxlis mixedviT saangariSo periodSi<br />
gadasaxdel dRg-is Tanxas.<br />
6. am muxlis mixedviT dasabegri Tanxis koreqtirebis SemTxvevaSi, roca<br />
angariS-faqturaSi an deklaraciaSi naCvenebi Tanxa aRemateba gadasaxdel<br />
dRg-s, nameti TanxiT mcirdeba im saangariSo periodSi gadasaxdeli dRg,<br />
romelSic adgili hqonda am muxlis pirvel nawilSi aRweril SemTxvevebs, da<br />
es Tanxa akldeba 246-e muxlis mixedviT saangariSo periodSi gadasaxdel<br />
dRg-is Tanxas.<br />
muxli 229. dasabegri importis Tanxa<br />
1. dasabegri importis Tanxa tolia <strong>saqarTvelos</strong> sabaJo<br />
kanonmdeblobiT gansazRvruli saqonlis sabaJo Rirebulebisa da<br />
saqarTveloSi saqonlis importisas gadasaxdeli gadasaxadebisa da<br />
mosakreblebis Tanxebis jamisa, saqarTveloSi gadasaxdeli dRg-is<br />
CauTvlelad.<br />
2. momsaxurebis Rirebuleba, romelic am <strong>kodeqsi</strong>s 243-e muxlis me-2<br />
nawilis mixedviT ganixileba rogorc saqonlis importis nawili, Seitaneba<br />
dasabegri importis TanxaSi dRg-is gareSe.<br />
Tavi XXXIII<br />
<strong>sagadasaxado</strong> SeRavaTebi<br />
muxli 230. gadasaxadisagan gaTavisufleba<br />
1. dRg-isagan gaTavisuflebulia saqonlis/momsaxurebis miwodebisa an/da<br />
importis Semdegi saxeebi:<br />
a) finansuri momsaxurebis gaweva;<br />
b) erovnuli da ucxouri valutis (garda numizmatikuri miznebiT<br />
gamosayeneblad gaTvaliswinebulis) da fasiani qaRaldebis miwodeba an/da<br />
importi;<br />
g) <strong>saqarTvelos</strong> erovnuli bankisaTvis gadasacemi oqros importi;<br />
d) <strong>saqarTvelos</strong> finansTa saministros aqcizuri markebis miwodeba an/da<br />
importi;<br />
e) ganZeulobis, CamorTmeuli an/da upatrono saqonlis, agreTve<br />
saxelmwifosaTvis memkvidreobiT miRebuli saqonlis miwodeba an/da importi,<br />
romelTa realizaciiT miRebuli Semosavlebi Seitaneba biujetSi;<br />
v) saxelmwifo qonebis miwodeba privatizaciis programis mixedviT;<br />
z) stiqiuri ubedurebis, avariisa da katastrofis likvidaciis,<br />
humanitaruli daxmarebis mizniT <strong>saqarTvelos</strong> saxelmwifo an/da<br />
sazogadoebrivi organizaciebisaTvis gadacemuli saqonlisa an/da grantebis<br />
Sesaxeb xelSekrulebebiT gaTvaliswinebuli saqonlis importi grantis<br />
gamcemi an mimRebi piris mier; momsaxurebis gaweva kontraqtebis safuZvelze,<br />
romelTac zemoaRniSnuli miznebisaTvis afinansebs ucxoeTis organizacia da<br />
romelTa erT-erT monawile mxares warmoadgens <strong>saqarTvelos</strong> aRmasrulebeli<br />
121
xelisuflebis Sesabamisi organo. am qvepunqtis miznisaTvis kontraqtebiT<br />
momsaxurebis gawevis wess gansazRvravs <strong>saqarTvelos</strong> mTavroba;<br />
T) fizikur pirTa mier saqonlis importi im limitze naklebi odenobiT,<br />
romelic dadgenilia sabaJo gadasaxadisagan gaTavisuflebisaTvis;<br />
i) „ navTobisa da gazis Sesaxeb“ <strong>saqarTvelos</strong> kanoniT gaTvaliswinebuli<br />
navTobisa da gazis operaciebis sawarmoeblad gankuTvnili mowyobilobadanadgarebis,<br />
satransporto saSualebebis, saTadarigo nawilebisa da<br />
masalebis importi, agreTve zemoaRniSnuli kanoniT gansazRvruli<br />
xelSekrulebebis an/da navTobisa da gazis operaciebis sawarmoeblad<br />
gacemuli licenziebis Sesabamisad investorebisa da saoperacio<br />
kompaniebisaTvis navTobisa da gazis operaciebis gansaxorcieleblad<br />
saqonlis/momsaxurebis miwodeba;<br />
k) <strong>saqarTvelos</strong> sapatriarqos mier jvris, sanTlis, xatis, wignis,<br />
kalendrisa da sxva saRvTismsaxuro sagnebis miwodeba, romlebic gamoiyeneba<br />
mxolod religiuri mizniT; <strong>saqarTvelos</strong> sapatriarqos dakveTiT taZrebisa<br />
da eklesiebis mSenebloba, restavracia da moxatva, agreTve msoflio<br />
memkvidreobis saganZuris nusxaSi Setanili <strong>saqarTvelos</strong> istoriisa da<br />
kulturis Zeglebis dacvisa da aRdgenis saxelmwifo programebiT<br />
gaTvaliswinebuli sarekonstruqcio, sarestavracio da sakonservacio<br />
samuSaoebi da arqeologiuri gaTxrebi;<br />
l) saqonlis tranziti, reimporti da droebiT Semotana. <strong>saqarTvelos</strong><br />
sabaJo teritoriaze saqonlis droebiT Semotanisas (garda am muxlis<br />
pirveli nawilis `S~ qvepunqtiT gansazRvruli saqonlis, gemebis, sahaero<br />
safreni saSualebebis droebiT Semotanisa, <strong>saqarTvelos</strong> sabaJo <strong>kodeqsi</strong>s 42-e<br />
muxlis me-4 nawilis moTxovnebis Sesabamisad gansazRvruli saqonlis<br />
droebiT Semotanisa da <strong>saqarTvelos</strong> saerTaSoriso xelSekrulebebiT<br />
gaTvaliswinebuli valdebulebebis (baqo-Tbilisi-jeihanis da baqo-Tbilisierzrumis<br />
milsadenebis mSenebloba) Sesrulebis uzrunvelsayofad<br />
saqarTveloSi saqonlis droebiT Semotanisa), agreTve <strong>saqarTvelos</strong> sabaJo<br />
<strong>kodeqsi</strong>s 42-e muxlis me-4 nawilis moTxovnebis Sesabamisad gansazRvruli im<br />
saqonlis droebiT Semotanisas, romelsac gaugrZelda <strong>saqarTvelos</strong> sabaJo<br />
teritoriaze droebiT yofnis vada, gadaixdevineba dRg an sabaJo organos<br />
mier daitoveba sabanko garantia, xolo saqarTvelodan aRniSnuli saqonlis<br />
gatanisas gadasaxadis gadamxdels ubrundeba dRg-is gadaxdili Tanxa an<br />
uqmdeba sabanko garantia faqtobrivad gatanili saqonlis Rirebulebis<br />
mixedviT;<br />
m) reeqsportisaTvis gankuTvnili saqonlis importi. <strong>saqarTvelos</strong><br />
sabaJo teritoriaze Semotanisas reeqsportisaTvis gankuTvnil saqonelze<br />
gadaixdevineba dRg an/da sabaJo organos mier daitoveba sabanko garantia an<br />
Sesabamisi Rirebulebis Semotanili saqoneli garantiis saxiT, xolo<br />
saqarTvelodan aRniSnuli saqonlis gatanisas uqmdeba sabanko garantia,<br />
gadasaxadis gadamxdels sabaJo organos mier ubrundeba dRg-is gadaxdili<br />
Tanxa an garantiis saxiT datovebuli saqoneli faqtobrivad gatanili<br />
saqonlis Rirebulebis mixedviT;<br />
n) saeqsporto produqciis dasamzadeblad gankuTvnili nedleulisa da<br />
naxevarfabrikatebis, agreTve tara-SesafuTi masalis importi faqtobrivad<br />
eqsportirebuli mza produqciis moculobis farglebSi. aRniSnuli<br />
nedleulis, naxevarfabrikatebisa da tara-SesafuTi masalis <strong>saqarTvelos</strong><br />
teritoriaze Semotanisas xdeba dRg-is gadaxdevineba an sabanko garantiis<br />
datoveba, xolo <strong>saqarTvelos</strong> teritoriidan mza produqciis gatanisas<br />
gadasaxadis gadamxdels sabaJo organos mier ubrundeba dRg-is gadaxdili<br />
122
Tanxa an uqmdeba sabanko garantia faqtobrivad eqsportirebuli mza<br />
produqciis moculobis mixedviT;<br />
o) <strong>saqarTvelos</strong> ararezidentebis mier dafuZnebuli im sanaosno<br />
(gemTmflobeli) sawarmoebis mier samuSaos Sesruleba an momsaxurebis gaweva,<br />
romlebic <strong>saqarTvelos</strong> teritoriaze ar ewevian samewarmeo saqmianobas da<br />
romelTa gemic (gemebic) dacuravs <strong>saqarTvelos</strong> saxelmwifo almiT;<br />
p) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0102 10,<br />
0103 10 000, 0104 10 100, 0104 20 100, 0511 10 000, 0602 10, 2503 00, 2803 00, 3101 00 000,<br />
3103, 3104, 3105, 3808 10, 3808 20 (garda 3808 20 100-isa), 3808 30 kodebiT<br />
gaTvaliswinebuli saqonlis importi, agreTve am saqonlis miwodeba;<br />
J) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0602 90<br />
100, 0713 31 100, 0713 32 100, 0713 33 100, 0713 39 100, 1001 90 910, 1003 00 100, 1206 00,<br />
1209 2, 1209 23, 1209 91, 2833 25 000, 3808 20 100 kodebiT gaTvaliswinebuli<br />
saqonlis importi <strong>saqarTvelos</strong> finansTa saministros da <strong>saqarTvelos</strong><br />
soflis meurneobis saministros mier damtkicebuli yovelwliuri kvotebis<br />
mixedviT, agreTve am saqonlis miwodeba;<br />
r) saxelmwifo regulirebadi fasebiTa da tarifebiT saqalaqo da<br />
Sigaraionul marSrutebze samgzavro transportiT (garda taqsisa)<br />
momsaxureba;<br />
s) saganmanaTleblo dawesebulebaTa mier gaweuli ganaTlebis<br />
momsaxureba, samecniero da saganmanaTleblo saqmianobisaTvis gamoTvliTi<br />
teqnikis, xelsawyo-danadgarebisa da qimiuri reaqtivebis importi;<br />
t) dakrZalvasTan dakavSirebuli ritualuri (maT Soris,<br />
avtotransportiT) momsaxureba;<br />
u) samedicino momsaxureba, upatrono bavSvTa saxlebSi bavSvTa movlapatronobis,<br />
avadmyofTa, invalidTa an/da Rrmad moxucebulTa movlapatronobis<br />
momsaxureba an/da jandacvis saxelmwifo programebiT<br />
gaTvaliswinebuli RonisZiebebi;<br />
f) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 4901,<br />
4902, 4903 00 000 da 4904 00 000 kodebSi miTiTebuli saqonlis (wignebis,<br />
Jurnal-gazeTebis) miwodeba, importi, realizaciis momsaxurebis, beWdvis<br />
momsaxurebis an/da Jurnal-gazeTebis mier sareklamo momsaxurebis gaweva.<br />
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 4820 20 000 kodSi<br />
miTiTebuli saqonlis (rveulebis) miwodeba. sagareo-ekonomikuri saqmianobis<br />
sasaqonlo nomenklaturis 4801 00, 4802 52 200 an/da 4810 21 000 kodebSi<br />
miTiTebuli saqonlis importi;<br />
q) 16 wlamde asakis bavSvebisa da mozardebis saxelovnebo da sasporto<br />
swavlebis momsaxureba, agreTve skolamdel dawesebulebebSi bavSvTa movlapatronobis<br />
momsaxureba;<br />
R) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 1211 10<br />
000, 1211 20 000, 1301 10 000, 1301 20 000, 1504 20, 1515 30, 1520 da 1702 11 000<br />
kodebSi miTiTebuli saqonlis, 28-e da 29-e jgufebSi warmodgenili<br />
samkurnalo (farmacevtuli) nedleulisa da substanciebis, 30-e jgufiT<br />
gaTvaliswinebuli farmacevtuli produqciis (garda saReWi rezinisa) maT<br />
Soris vaqcinebis, 3912 12 000, 3912 31 000, 7010 10 000, 7010 94 790 da 9602 00 000<br />
(Jelatinis kafsulebi) kodebSi aRniSnuli saqonlis miwodeba an/da importi;<br />
y) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8419 20<br />
000, 9001 30 000, 9001 40, 9001 50, 9018-9022, 9025 11 910 da 940290000 kodebSi<br />
aRniSnuli saqonlis, 8713 da 8714 20 000 kodebSi miTiTebuli invalidTa<br />
etlebis, iodirebuli marilis, rentgenis firebis, insulinis Spricebis<br />
(nemsebis), sadiagnostiko test-sistemebis glukometrebis (romelTa test-<br />
123
sistemebi registrirebulia <strong>saqarTvelos</strong> Sromis, janmrTelobisa da<br />
socialuri dacvis saministros mier) miwodeba an/da importi;<br />
S) im saqonlis importi an/da droebiT Semotana, romelic gankuTvnilia<br />
ucxoeTis diplomatiur da masTan gaTanabrebul warmomadgenlobaTa<br />
oficialuri sargeblobisaTvis, am warmomadgenlobaTa diplomatiuri da<br />
administraciul-teqnikuri personalis (maTTan mcxovreb ojaxis wevrTa<br />
CaTvliT) piradi sargeblobisaTvis, im saxiT, ra saxiTac aseTi<br />
gaTavisufleba gaTvaliswinebulia Sesabamisi saerTaSoriso SeTanxmebebiT,<br />
romelTa monawilec aris saqarTvelo; ucxoeTSi <strong>saqarTvelos</strong> diplomatiur<br />
warmomadgenlobaTa qonebis importi; piradi moxmarebis sagnebisa da<br />
sayofacxovrebo nivTebis importi da droebiT Semotana, romlebic<br />
gankuTvnilia navTobisa da gazis Zebna-Ziebisa da mopovebis samuSaoebSi<br />
dasaqmebuli ucxo qveynis moqalaqeebis (maTTan mcxovreb ojaxis wevrTa<br />
CaTvliT) piradi sargeblobisaTvis;<br />
C) sasoflo-sameurneo warmoebaSi dasaqmebuli piris mier soflis<br />
meurneobis produqciis pirveladi miwodeba mis samrewvelo gadamuSavebamde<br />
(sasaqonlo kodis Secvlamde);<br />
c) Cvil bavSvTa kvebis produqtebisa an/da bavSvTa higienis nawarmis<br />
miwodeba an/da importi, romlebic sabiTumo da sacalo wesiT miwodebisas<br />
markirebulia aseTad;<br />
Z) diabeturi puris miwodeba an/da importi, romlebic sabiTumo da<br />
sacalo wesiT miwodebisas markirebulia aseTad;<br />
W) sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8701 90 110<br />
– 8701 90 500 kodebSi aRniSnuli traqtorisaTvis gankuTvnili sagareoekonomikuri<br />
saqmianobis sasaqonlo nomenklaturis 8706 00 190, 8706 00 990, 8707<br />
90 100, 8707 90 900, 8708 10 900, 8708 29 100, 8708 29 900, 8708 31 100, 8708 31 910, 8708<br />
31 990, 8708 39 100, 8708 39 900, 8708 40 100, 8708 40 900, 8708 50 900, 8708 60 100,<br />
8708 60 910, 8708 60 990, 8708 70 100, 8708 80 100, 8708 80 900, 8708 91 100, 8708 91<br />
900, 8708 92 100, 8708 92 900, 8708 93 100, 8708 93 900, 8708 94 100, 8708 94 900, 8708<br />
99 100, 8708 99 300, 8708 99 500, 8708 99 920 da 8708 99 980 kodebSi aRniSnuli<br />
Sasis, Zaris, nawilebisa da mowyobilobebis, agreTve sagareo-ekonomikuri<br />
saqmianobis sasaqonlo nomenklaturis 8432 90 da 8433 90 000 kodebSi<br />
aRniSnuli saqonlis importi.<br />
2. dRg-isagan gaTavisufleba erTiania <strong>saqarTvelos</strong> mTel teritoriaze<br />
da moqmedebs mxolod <strong>saqarTvelos</strong> farglebSi saqonlis/momsaxurebis<br />
miwodebis dros.<br />
Tavi XXXIV<br />
nulovani ganakveTiT dasabegri operaciebi<br />
muxli 231. saqonlis eqsportis dabegvra<br />
1. saqonlis eqsporti ibegreba dRg-is nulovani ganakveTiT.<br />
2. am muxlis pirveli nawilis miznebisaTvis, saqonlis eqsportis mimarT<br />
dRg-is nulovani ganakveTis gamoyeneba dasaSvebia mxolod im saangariSo<br />
periodisaTvis, rodesac gadasaxadis gadamxdeli <strong>sagadasaxado</strong> organoSi<br />
waradgens Semdeg dokumentebs:<br />
a) rezidentis mier ucxoel pirTan dadebul xelSekrulebas, romelic<br />
iTvaliswinebs saqonlis eqsports;<br />
b) satvirTo-sabaJo deklaracias saqonlis eqsportis reJimSi gaSvebis<br />
Sesaxeb.<br />
124
muxli 232. saqonlis/momsaxurebis dabegvra, romelic gankuTvnilia<br />
diplomatiur warmomadgenlobaTa oficialuri sargeblobisaTvis<br />
saqonlis/momsaxurebis miwodeba, romelic gankuTvnilia ucxoeTis<br />
diplomatiur da masTan gaTanabrebul warmomadgenlobaTa oficialuri<br />
sargeblobisaTvis, am warmomadgenlobaTa da diplomatiuri misiis wevrebis<br />
(maTTan mcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis ibegreba<br />
dRg-is nulovani ganakveTiT. im SemTxvevaSi, Tu romelime qveyanaSi<br />
<strong>saqarTvelos</strong> diplomatiuri warmomadgenlobis mimarT gamoiyeneba<br />
gansxvavebuli dabegris reJimi, maSin am qveynebis diplomatiuri<br />
warmomadgenlobebisaTvis miwodebul saqonelze (momsaxurebaze) gamoiyeneba<br />
analogiuri dabegvris reJimi. aseTi qveynebis CamonaTvali da dabegvris wesi<br />
ganisazRvreba <strong>saqarTvelos</strong> mTavrobis dadgenilebiT.<br />
muxli 233. saerTaSoriso gadazidvisa da gadayvanis dabegvra<br />
1. saqonlis saerTaSoriso gadazidvasTan da mgzavrTa saerTaSoriso<br />
gadayvanasTan uSualod dakavSirebuli satransporto, usafrTxoebis<br />
uzrunvelyofis, daTvalierebisaTvis gaxsnis, satvirTo zednadebebis<br />
momzadebisa da Secvlis, saqonlis inspeqtirebis, transportirebisaTvis<br />
SefuTvis da Senaxvis momsaxurebis gaweva, satvirTo operaciebi, navsadgurSi<br />
agentireba ibegreba dRg-is nulovani ganakveTiT.<br />
2. saerTaSoriso saaviacio reisebis gansaxorcieleblad bortze<br />
miwodebuli saaviacio sawvavi, sapoxi da sxva damxmare saSualebebi ibegreba<br />
dRg-is nulovani ganakveTiT. saerTaSoriso saaviacio reisebis<br />
gansaxorcieleblad gankuTvnili saaviacio sawvavis, sapoxi da sxva damxmare<br />
saSualebebis <strong>saqarTvelos</strong> teritoriaze importisas gadaixdevineba dRg an<br />
sabaJo organos mier daitoveba sabanko garantia, xolo importiors<br />
ubrundeba dRg-is gadaxdili Tanxa an uqmdeba sabanko garantia<br />
saerTaSoriso saaviacio reisebis gansaxorcieleblad bortze faqtobrivad<br />
miwodebuli am saqonlis moculobis mixedviT.<br />
muxli 234. <strong>saqarTvelos</strong> erovnuli bankisaTvis oqros miwodebis<br />
dabegvra<br />
<strong>saqarTvelos</strong> erovnuli bankisaTvis oqros miwodeba ibegreba dRg-is<br />
nulovani ganakveTiT.<br />
muxli 235. turoperatoruli momsaxurebis gawevis dabegvra<br />
turoperatorebis mier <strong>saqarTvelos</strong> teritoriaze ucxoeli turistebis<br />
organizebuli Semoyvana da maTTvis turistuli momsaxurebis paketis<br />
miwodeba ibegreba nulovani ganakveTiT.<br />
muxli 236. ZiriTadi saSualebebis saremonto momsaxurebis dabegvra<br />
ucxouri sawarmos, ucxouri organizaciis an/da sxva saxelmwifos<br />
dakveTiT, kontraqtis safuZvelze (garemontebuli ZiriTadi saSualebebis<br />
ukan dabrunebis valdebulebiT) <strong>saqarTvelos</strong> teritoriaze ZiriTadi<br />
saSualebebis saremonto momsaxureba ibegreba nulovani ganakveTiT.<br />
muxli 237. eleqtroenergiis gadacemis, dispetCerizaciis, warmoebisa da<br />
miwodebis dabegvra<br />
2007 wlis 1 ianvramde eleqtroenergiis gadacema, dispetCerizacia,<br />
warmoeba da miwodeba, garda eleqtroenergiis momxmareblisaTvis miwodebisa<br />
125
(maT Soris, sxva momxmareblebisaTvis Semdgomi miwodebis mizniT), ibegreba<br />
dRg-is nulovani ganakveTiT.<br />
Tavi XXXV<br />
dasabegri operaciis dro, adgili da specialuri wesebi<br />
muxli 238. dasabegri operaciis dro<br />
1. dasabegri operaciis ganxorcielebis drod iTvleba:<br />
a) saqonlis/momsaxurebis miwodebis momenti;<br />
b) saqonlis miwodebisas, romelsac Tan axlavs gadatvirTva – saqonlis<br />
gadatvirTvis momenti.<br />
2. Tu saqonlis (eleqtroenergiis an Tboenergiis, gazis an wylis)<br />
miwodeba xdeba regularulad an uwyvetad, aRniSnuli saqonlis miwodeba<br />
Sesrulebulad iTvleba miwodebis nebismieri nawilisaTvis yoveli<br />
<strong>sagadasaxado</strong> angariS-faqturis gamoweris an gadaxdis momentSi, magram ara<br />
ugvianes saangariSo Tvis bolo samuSao dRisa.<br />
3. Tu momsaxurebis gaweva xdeba regularulad an uwyvetad,<br />
momsaxurebis gaweva Sesrulebulad iTvleba am operaciis nebismieri<br />
nawilisaTvis yoveli <strong>sagadasaxado</strong> angariS-faqturis gamoweris an gadaxdis<br />
momentSi, magram ara ugvianes saangariSo Tvis bolo samuSao dRisa.<br />
4. am <strong>kodeqsi</strong>s 225-e muxlis me-2 nawilis `b~ qvepunqtis mixedviT<br />
araekonomikuri saqmianobisaTvis saqonlis/momsaxurebis gamoyenebisas,<br />
romlebzedac pirs CaTvlili aqvs dRg, dasabegri operaciis ganxorcielebis<br />
momentad iTvleba saqonlis/momsaxurebis gamoyenebis dawyebis dro.<br />
5. am <strong>kodeqsi</strong>s 225-e muxlis me-2 nawilis `g~ qvepunqtiT<br />
gaTvaliswinebul SemTxvevebSi dasabegri operaciis ganxorcielebis momentad<br />
iTvleba TanamSromelTaTvis saqonlis miwodebis, an momsaxurebis gawevis<br />
dro.<br />
6. am <strong>kodeqsi</strong>s 225-e muxlis me-2 nawilis `d~ qvepunqtis mixedviT dRg-is<br />
gadamxdelad registraciis gauqmebis ZalaSi Sesvlis dRisaTvis gadasaxadis<br />
gadamxdelTan arsebuli saqonlis naSTze dasabegri operaciebis<br />
ganxorcielebis drod iTvleba registraciis gauqmebis ZalaSi Sesvlis dRis<br />
wina dRe.<br />
7. dRg-is gadamxdelis mier qonebis ijariT gadacemisas dasabegri<br />
operaciis drod iTvleba saijaro xelSekrulebiT gaTvaliswinebuli<br />
saijaro momsaxurebis Rirebulebis gadaxdis vadebi, magram ara ugvianes<br />
saangariSo Tvis bolo samuSao dRisa.<br />
muxli 239. saqonlis miwodebis adgili<br />
1. Tu saqonlis miwodeba moiTxovs transportirebas, maSin saqonlis<br />
miwodebis adgilad iTvleba saqonlis adgilsamyofeli transportirebis<br />
dawyebisas. sxva SemTxvevaSi saqonlis miwodebis adgilad iTvleba saqonlis<br />
gadacemis adgili.<br />
2. eleqtro- an Tboenergiis, bunebrivi gazis an wylis miwodebis<br />
adgilad iTvleba saqonlis miRebis adgili. saqarTvelodan am saqonlis<br />
eqsportis SemTxvevaSi maTi miwodebis adgilad iTvleba saqarTvelo.<br />
muxli 240. momsaxurebis gawevis adgili<br />
1. am karis miznebisaTvis momsaxurebis gawevis adgilad iTvleba:<br />
126
a) uZravi qonebis adgilmdebareoba, Tu momsaxureba dakavSirebulia<br />
uSualod am qonebasTan;<br />
b) momsaxurebis faqtobrivad ganxorcielebis adgili, Tu isini<br />
dakavSirebulia moZrav qonebasTan;<br />
g) momsaxurebis faqtobrivad gawevis adgili, Tu igi xorcieldeba<br />
kulturis, xelovnebis, ganaTlebis, turizmis, fizikuri kulturisa da<br />
sportis sferoSi;<br />
d) saqonlis gadazidvebis an mgzavrTa gadayvanis adgilsamyofeli<br />
transportirebis dawyebisas, Tu momsaxurebis gaweva dakavSirebulia am<br />
gadazidvebTan. am <strong>kodeqsi</strong>s 233-e muxlis miznebisaTvis <strong>saqarTvelos</strong><br />
teritoriis farglebs gareT gadamxdelis mier mgzavrTa gadayvanasa da<br />
tvirTebis gadazidvasTan dakavSirebuli momsaxureba ganixileba <strong>saqarTvelos</strong><br />
teritoriaze ganxorcielebulad;<br />
e) momsaxurebis mimRebi piris mier am momsaxurebis ekonomikuri<br />
sargeblis adgili, Tu am momsaxurebis mimReb da gamwev pirTa<br />
adgilsamyofeli sxvadasxva saxelmwifoSia. am qvepunqtis debulebebi<br />
gamoiyeneba Semdegi momsaxurebis mimarT:<br />
e.a) patentebis, licenziebis, savaWro markebis, saavtoro uflebebis an<br />
sxva analogiuri aramaterialuri aqtivis sakuTrebaSi gadacema an daTmoba;<br />
e.b) sakonsultacio, iuridiuli, sabuRaltro, sainJineringo, agreTve<br />
informaciis damuSavebisa da sxva analogiuri momsaxureba;<br />
e.g) personaliT uzrunvelyofa;<br />
e.d) moZravi qonebis ijariT gacema (garda satransporto saSualebebisa);<br />
e.e) kontraqtis ZiriTadi monawile piris (sawarmos an fizikuri piris)<br />
saxeliT moqmedi agentis mier am punqtiT gaTvaliswinebuli momsaxureba;<br />
v) im piris ekonomikuri saqmianobis ganxorcielebis adgili, romelic<br />
eweva momsaxurebas.<br />
2. Tu momsaxurebis gawevis adgili aRwerilia am muxlis pirveli<br />
nawilis erTze met qvepunqtSi, momsaxurebis gawevis adgili ganisazRvreba<br />
momsaxurebis amRweri rigiT pirveli punqtis mixedviT.<br />
muxli 241. ukudabegvra<br />
1. dRg-is gadamxdelad araregistrirebuli ararezidentis mier<br />
<strong>sagadasaxado</strong> agentisaTvis <strong>saqarTvelos</strong> teritoriaze gaweuli momsaxureba<br />
ibegreba am muxlis Sesabamisad.<br />
2. am muxlis mixedviT <strong>sagadasaxado</strong> agentad iTvleba nebismieri<br />
gadasaxadis gadamxdeli rezidenti piri, romelsac gaaCnia saidentifikacio<br />
nomeri.<br />
3. am muxlis pirveli nawiliT mocemul SemTxvevaSi <strong>sagadasaxado</strong> agenti<br />
awarmoebs dRg-is daricxvas ararezidentisaTvis gasacem Tanxaze. dRg-is<br />
odenoba ganisazRvreba am <strong>kodeqsi</strong>s 245-e muxlis pirveli nawiliT dadgenili<br />
gadasaxadis ganakveTis gamoyenebiT.<br />
4. Tu <strong>sagadasaxado</strong> agenti registrirebulia dRg-is gadamxdelad,<br />
daricxuli dRg-is gadaxda unda moxdes dRg-is Sesaxeb im Tvis deklaraciis<br />
wardgenis dros, romelSic moxda momsaxurebis gaweva. daricxuli dRg-is<br />
biujetSi gadaxdis damadasturebeli dokumenti iTvleba <strong>sagadasaxado</strong><br />
angariS-faqturad.<br />
5. Tu <strong>sagadasaxado</strong> agenti ar aris registrirebuli dRg-is<br />
gadamxdelad, igi valdebulia daricxuli dRg gadaixados <strong>saqarTvelos</strong><br />
finansTa ministris mier dadgenili wesiT momsaxurebis gawevis momdevno Tvis<br />
15 ricxvamde.<br />
127
6. <strong>sagadasaxado</strong> agenti <strong>sagadasaxado</strong> organoSi waradgens angariSgebas<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiT.<br />
muxli 242. importis dro<br />
saqonlis importi xorcieldeba maSin, rodesac saqoneli sabaJo<br />
kanonmdeblobis mixedviT ibegreba sabaJo gadasaxadiT. Tu saqoneli<br />
gaTavisuflebulia sabaJo gadasaxadisagan, saqonlis importi xorcieldeba<br />
maSin, roca masze unda gadaxdiliyo sabaJo gadasaxadi, es saqoneli<br />
gaTavisuflebuli rom ar yofiliyo sabaJo gadasaxadisagan.<br />
muxli 243. Sereuli operaciebi<br />
1. saqonlis/momsaxurebis miwodeba, romelic atarebs ZiriTadi<br />
saqonlis/momsaxurebis miwodebis mimarT damxmare xasiaTs, ganixileba<br />
rogorc am ukanasknelis nawili.<br />
2. momsaxurebis gaweva, romelsac damxmare xasiaTi aqvs saqonlis<br />
importis mimarT, warmoadgens am saqonlis importis nawils.<br />
3. dasabegri da gaTavisuflebuli saqonlis/momsaxurebis erTad<br />
miwodeba ganixileba rogorc dasabegri da gaTavisuflebuli<br />
saqonlis/momsaxurebis miwodebis calke operaciebi.<br />
muxli 244. agentis operaciebi<br />
1. saqonlis/momsaxurebis miwodeba piris mier, romelic warmoadgens<br />
sxva piris agents (rwmunebuls), ganixileba rogorc am sxva piris<br />
(rwmuneblis) operaciebi.<br />
2. am muxlis pirveli nawili ar exeba agentis mier im pirisaTvis<br />
(rwmuneblisaTvis) gaweul momsaxurebas, romlis agentsac igi warmoadgens.<br />
3. am muxlis pirveli nawili ar gamoiyeneba saqarTveloSi<br />
ararezidentis mier rezidenti agentis meSveobiT saqonlis miwodebisas, roca<br />
es ararezidenti ar aris registrirebuli dRg-is gadamxdelad saqarTveloSi.<br />
am SemTxvevaSi dRg-iT dabegvris mizniT miwodeba iTvleba agentis mier<br />
ganxorcielebulad.<br />
Tavi XXXVI<br />
damatebuli Rirebulebis gadasaxadis<br />
gamoangariSebisa da gadaxdis wesi<br />
muxli 245. dRg-is ganakveTebi<br />
1. dRg-is ganakveTi Seadgens dasabegri brunvis an dasabegri importis<br />
Tanxis 18 procents.<br />
2. dasabegri brunva warmoadgens saangariSo periodSi ganxorcielebuli<br />
dasabegri operaciebis Tanxis jams.<br />
muxli 246. dasabegri brunvidan biujetSi Sesatani dRg<br />
dasabegri brunvidan biujetSi Sesatani dRg-is Tanxa ganisazRvreba<br />
rogorc sxvaoba dasabegr brunvaze daricxuli dRg-is Tanxasa da<br />
CasaTvleli dRg-is Tanxebs Soris.<br />
pirs.<br />
muxli 247. dRg-is CasaTvleli Tanxa<br />
1. dRg-is CaTvlis ufleba aqvs dRg-is gadamxdelad registrirebul<br />
128
2. CasaTvleli dRg-is Tanxa aris gadasaxadis Tanxa, romelic<br />
gadaxdilia an gadasaxdelia am <strong>kodeqsi</strong>s 248-e muxlis Sesabamisad<br />
gamowerili <strong>sagadasaxado</strong> angariS-faqturebisa an/da sabaJo deklaraciebis<br />
mixedviT dasabegr operaciebze an/da dasabegr importze, Tu saqoneli<br />
(momsaxureba) gamoiyeneba an gamoyenebuli iqneba gadasaxadis gadamxdelis<br />
ekonomikuri saqmianobisaTvis.<br />
3. Tu dRg-is gadamxdelis mier wardgenili <strong>sagadasaxado</strong> angariSfaqturebis<br />
an/da sabaJo deklaraciebis mixedviT gadaxdili an/da<br />
gadasaxdeli dRg nawilobriv gaTvaliswinebulia gadamxdelis ekonomikuri<br />
saqmianobisaTvis, nawilobriv ki _ sxva miznebisaTvis, maSin dRg-is<br />
CasaTvleli Tanxa ganisazRvreba mxolod ekonomikuri saqmianobisaTvis<br />
gamoyenebuli an/da gamosayenebeli saqonlis/momsaxurebis Rirebulebis<br />
Sesabamisad. Tu SeuZlebelia aseTi gamijvna, dRg-is CaTvla ganxorcieldeba<br />
proporciulad.<br />
4. dRg-is CaTvla ar warmoebs:<br />
a) msubuq avtomobilebze, garda im pirebis mier SeZenil msubuq<br />
avtomobilebze, romelTa ZiriTad saqmianobas warmoadgens msubuqi<br />
avtomobilebis yidva-gayidva, lizingiT gacema, gaqiraveba, an im SemTxvevaSi,<br />
Tu am piris Semosavlebi mxolod avtomobiliT momsaxurebazea damokidebuli;<br />
b) saqvelmoqmedo an socialuri mizniT gasarTobi RonisZiebebisaTvis an<br />
warmomadgenlobiTi xarjebisas gadaxdil dRg-is Tanxebze;<br />
g) am muxlis me-5 nawilis gaTvaliswinebiT im saqonelsa da<br />
momsaxurebaze gadaxdil dRg-ze, romelic gamoiyeneba mxolod dRg-gan<br />
gaTavisuflebuli saqonlis/momsaxurebis sawarmoeblad, miuxedavad imisa<br />
gaTvaliswinebulia Tu ara misi Semdgomi miwodeba;<br />
d) im <strong>sagadasaxado</strong> angariS-faqturebiT, romlebic ar iZleva<br />
saqonlis/momsaxurebis gamyidvelis identificirebis saSualebas;<br />
e) im <strong>sagadasaxado</strong> angariS-faqturebiT, romlebic ar aris<br />
warmodgenili myidvelis (CaTvlis mimRebis) mier dRg-is saangariSo periodis<br />
damTavrebidan ara ugvianes 45 dRisa.<br />
5. Tu dRg-is gadamxdels aqvs dasabegri da am <strong>kodeqsi</strong>s Tanaxmad dRgisagan<br />
gaTavisuflebuli operaciebi, maSin dRg-is CasaTvleli Tanxa<br />
ganisazRvreba mxolod dasabegr operaciebSi gamoyenebuli saqonlis<br />
(momsaxurebis) Rirebulebis Sesabamisad. Tu SeuZlebelia aseTi gamijvna, dRgis<br />
CasaTvleli Tanxa ganisazRvreba saerTo brunvis TanxaSi dasabegri<br />
brunvis xvedriTi wonis mixedviT, romelic gamoiangariSeba saangariSo Tvis<br />
saerTo brunvaSi dasabegri brunvis xvedriTi wonis safuZvelze. es nawili<br />
gamoiyeneba am muxlis me-3 nawilis moTxovnis Sesrulebis Semdeg.<br />
6. am muxlis me-5 nawiliT xvedriTi wonis mixedviT gansazRvruli dRgis<br />
CasaTvleli Tanxis dazusteba warmoebs mimdinare wlis dekembris Tvis<br />
deklaraciaSi wliuri dasabegri da gaTavisuflebuli brunvebis xvedriTi<br />
wonis mixedviT.<br />
muxli 248. <strong>sagadasaxado</strong> angariS-faqtura<br />
1. dRg-is gadamxdelad registrirebuli piri valdebulia<br />
saqonlis/momsaxurebis mimRebis moTxovnisas, dasabegri operaciis<br />
ganxorcielebidan araugvianes meore dRisa, gamoweros <strong>sagadasaxado</strong> angariSfaqtura<br />
da warudginos igi mimRebs miuxedavad imisa, es ukanaskneli aris Tu<br />
ara gadasaxadis gadamxdeli.<br />
129
2. <strong>sagadasaxado</strong> angariS-faqtura warmoadgens <strong>saqarTvelos</strong> finansTa<br />
ministris mier dadgenili formis mkacri aRricxvis dokuments, romliTac<br />
dasturdeba dRg-iT dasabegri operaciis ganxorcielebis faqti.<br />
3. dauSvebelia saqonlis/momsaxurebis mimwodeblis mier myidvelisaTvis<br />
rekvizitebis SecdomiT, arasworad Sevsebuli <strong>sagadasaxado</strong> angariS-faqturis<br />
wardgena. aseTi <strong>sagadasaxado</strong> angariS-faqtura Sesabamisi Tvis dRg-is<br />
deklaraciasTan erTad waredgineba <strong>sagadasaxado</strong> organos misi gauqmebis<br />
mizniT.<br />
4. <strong>saqarTvelos</strong> finansTa ministrs ufleba aqvs calkeul saqonelze<br />
(momsaxurebaze), agreTve calkeuli kategoriis myidvelebisaTvis, SemoiRos<br />
gansxvavebuli formis specialuri <strong>sagadasaxado</strong> angariS-faqtura da<br />
gansazRvros misi gacemis, aRricxvisa da gamoyenebis wesi. dRg-is im<br />
gadamxdelebisaTvis, romlebic TavianT saqmianobasTan dakavSirebuli yvela<br />
sameurneo operaciis buRaltrul aRricxvas axdenen kompiuteruli<br />
sistemebisa da programebis gamoyenebiT da romelTa mier momsaxurebis gaweva<br />
an eleqtroenergiisa da Tboenergiis, gazisa da wylis miwodeba xdeba<br />
regularulad an uwyvetad, momxmarebelTa farTo wrisTvis, SesaZlebelia<br />
SemoRebul iqnes kompiuteruli wesiT amobeWdili <strong>sagadasaxado</strong> angariSfaqtura,<br />
romelic myidvels waredgineba saangariSo periodSi<br />
ganxorcielebuli miwodebebis mixedviT da romlis numeraciisa da CaTvlebSi<br />
gamoyenebis wess gansazRvravs <strong>saqarTvelos</strong> finansTa ministri.<br />
5. <strong>sagadasaxado</strong> angariS-faqturis gamowerisa da wardgenis wess adgens<br />
<strong>saqarTvelos</strong> finansTa ministri.<br />
Tavi XXXVII<br />
gadasaxadis deklarireba da saangariSo periodi<br />
muxli 249. deklaraciis wardgena da dRg-is gadaxda<br />
1. dRg-is gadamxdeli valdebulia:<br />
a) registraciis adgilis mixedviT <strong>sagadasaxado</strong> organoSi waradginos<br />
dRg-is deklaracia yovel saangariSo periodze araugvianes am periodis<br />
momdevno Tvis 15 ricxvisa;<br />
b) yovel saangariSo periodze deklaraciis warsadgenad dadgenil<br />
vadaSi gadaixados dRg.<br />
2. am muxlis pirveli nawili ar gamoiyeneba im piris mimarT, romelic<br />
gadasaxadis gadamxdelad iTvleba mxolod saqonlis importisas an/da am<br />
<strong>kodeqsi</strong>s 241-e muxlis mixedviT ukudabegvrisas.<br />
3. dasabegr importze dRg-is daricxvasa da gadaxdevinebas awarmoeben<br />
sabaJo organoebi am <strong>kodeqsi</strong>sa da sabaJo kanonmdeblobis Sesabamisad.<br />
muxli 250. dRg-is saangariSo periodi<br />
dRg-is saangariSo periodad iTvleba kalendaruli Tve.<br />
muxli 251. biujetTan angariSsworeba saangariSo periodSi dRg-is<br />
CasaTvleli Tanxis daricxuli dRg-is Tanxaze gadametebis SemTxvevaSi<br />
1. saangariSo periodSi dRg-is gadamxdelis mier ganxorcielebuli<br />
saqonlis eqsportisas an/da am <strong>kodeqsi</strong>s 183-e muxlis Sesabamisad<br />
amortizacias daqvemdebarebuli ZiriTadi saSualebebis SeZenisas an/da<br />
importisas, agreTve am <strong>kodeqsi</strong>s 183-e muxlis me-3 nawilis me-4 jgufiT<br />
gaTvaliswinebuli ZiriTadi saSualebebis warmoebisaTvis SeZenil saqonelze<br />
130
CasaTvleli dRg-is Tanxis gadameteba daricxul dRg-is Tanxaze ubrundeba<br />
gadasaxadis gadamxdels <strong>sagadasaxado</strong> organoSi gancxadebis wardgenidan<br />
erTi Tvis ganmavlobaSi, am <strong>kodeqsi</strong>s 71-e muxliT dadgenili wesiT.<br />
2. dRg-is sxva gadamxdelebs CasaTvleli Tanxis gadameteba saangariSo<br />
periodSi daricxul dRg-is Tanxaze CaeTvlebaT dRg-is momavali periodebis<br />
gadasaxdelebSi an eqvsi Tvis Semdeg ubrundebaT am <strong>kodeqsi</strong>s 71-e muxliT<br />
dadgenili wesiT.<br />
3. <strong>sagadasaxado</strong> organos mier dRg-is gadamxdelisaTvis Tanxis<br />
SecdomiT dabrunebis SemTxvevaSi <strong>sagadasaxado</strong> organos SeuZlia moiTxovos<br />
am Tanxis dabruneba dRg-is gadaxdevinebis wesiT. Tu <strong>sagadasaxado</strong><br />
SemowmebiT dadginda, rom ganxorcielda usaqonlo operaciebi an fiqtiuri<br />
garigebebi, maSin am angariS-faqturebis mixedviT myidvelisaTvis dRg-is<br />
CaTvla uqmdeba.<br />
muxli 252. dRg-is CaTvla an dabruneba grantebiT SeZenil saqonelze<br />
1. grantis mimReb pirs, romelic `grantebis Sesaxeb~ <strong>saqarTvelos</strong><br />
kanonis Sesabamisad yidulobs grantis xelSekrulebis pirobebiT<br />
gaTvaliswinebul saqonels an/da amave sawyisebze iRebs momsaxurebas, ufleba<br />
aqvs am <strong>kodeqsi</strong>s 71-e muxliT dadgenili wesiT CaiTvalos an daibrunos am<br />
saqonlisaTvis, Tu momsaxurebisaTvis gadaxdili dRg <strong>sagadasaxado</strong> organoSi<br />
<strong>sagadasaxado</strong> angariS-faqturis an 241-e muxlis Sesabamisad gadaxdili dRg-is<br />
gadaxdis damadasturebeli dokumentis wardgenis safuZvelze.<br />
2. dRg-is CaTvla an dabruneba xdeba mxolod im SemTxvevaSi, Tu<br />
gancxadeba <strong>sagadasaxado</strong> organos waredgineba dasabegri operaciis<br />
ganxorcielebidan 3 TveSi. am <strong>kodeqsi</strong>s 251-e muxlis pirveli da me-3<br />
nawilebis moTxovnebi gamoiyeneba am muxlis mimarTac.<br />
kari XI<br />
aqcizi<br />
Tavi XXXVIII<br />
aqcizi<br />
muxli 253. aqcizis gadamxdelebi<br />
1. aqcizis gadamxdelia piri:<br />
a) romelic awarmoebs aqcizur saqonels saqarTveloSi;<br />
b) romelic axorcielebs aqcizuri saqonlis imports saqarTveloSi;<br />
g) romelic axorcielebs Savi an/da feradi liTonebis eqsports.<br />
2. damkveTis nedleulisagan saqarTveloSi warmoebul saqonelze<br />
aqcizis gadamxdelad iTvleba saqonlis mwarmoebeli.<br />
muxli 254. dabegvris obieqti<br />
aqciziT dabegvris obieqtia:<br />
a) dasabegri operacia;<br />
b) saqarTveloSi aqcizuri saqonlis importi.<br />
muxli 255. dasabegri operacia<br />
aqciziT dasabegr operacias warmoadgens:<br />
131
a) saqarTveloSi warmoebuli aqcizuri saqonlis miwodeba;<br />
b) sawarmos sawyobidan aqcizuri saqonlis gatana;<br />
g) damkveTis nedleuliT <strong>saqarTvelos</strong> teritoriaze damzadebuli<br />
(warmoebuli) aqcizuri saqonlis gadacema damkveTisaTvis;<br />
d) sakuTari warmoebis aqcizuri saqonlis gamoyeneba araaqcizuri<br />
saqonlis warmoebisaTvis;<br />
e) aqcizuri saqonlis eqsporti.<br />
muxli 256. dasabegri operaciis Tanxis gansazRvra<br />
dasabegri operaciis Tanxa ganisazRvreba:<br />
a) saqarTveloSi warmoebuli saqonlisaTvis (garda am muxlis `g~_`z~<br />
qvepunqtebiT gansazRvruli saqonlisa) _ im Tanxis mixedviT, romelic unda<br />
mieRo an miiRo gadasaxadis gadamxdelma damkveTis an sxva pirisagan,<br />
aqcizisa da dRg-is gamoklebiT, magram aranakleb saqonlis sabazro sabiTumo<br />
fasisa aqcizisa da dRg-is Tanxis gareSe. gadasaxadis gadamxdelis mier<br />
sacalo sabazro fasiT gayidul saqonelTan mimarT dasabegri operaciis<br />
Tanxa ganisazRvreba sabiTumo sabazro fasis mixedviT dRg-isa da aqcizis<br />
gareSe;<br />
b) saqarTveloSi saqonlis importisas (garda am muxlis `d~_`z~<br />
qvepunqtebiT gansazRvruli saqonlisa) _ <strong>saqarTvelos</strong> sabaJo<br />
kanonmdeblobiT gansazRvruli saqonlis sabaJo Rirebulebisa (magram<br />
aranakleb sabiTumo sabazro fasisa, aqcizisa da dRg-is gareSe) da<br />
saqarTveloSi saqonlis importisas gadasaxdeli mosakreblebisa da<br />
gadasaxadebis Tanxis (aqcizisa da dRg-is garda) jamiT.<br />
g) Savi an/da feradi liTonebis jarTisaTvis _ jarTis woniT;<br />
d) alkoholuri sasmelebisaTvis _ alkoholuri sasmelebis moculobiT;<br />
e) Tambaqos nawarmisaTvis _ Tambaqos nawarmis raodenobiT;<br />
v) navTobproduqtebisTvis _ navTobproduqtebis woniT;<br />
z) msubuqi avtomobilebisaTvis _ msubuqi avtomobilis Zravis<br />
moculobiT.<br />
muxli 257. dasabegri operaciis dro<br />
1. saqarTveloSi warmoebuli aqcizuri saqonlis miwodebisas an/da<br />
sawyobidan gatanisas dasabegri operaciis ganxorcielebis momentad iTvleba<br />
aqcizuri saqonlis miwodebis an/da sawyobidan gatanis momenti.<br />
2. 255-e muxlis `g~ qvepunqtiT gaTvaliswinebul SemTxvevaSi dasabegri<br />
operaciis ganxorcielebis momentad iTvleba aqcizuri saqonlis gadacemis<br />
momenti.<br />
3. aqcizuri saqonlis importis SemTxvevaSi dasabegri operaciis<br />
ganxorcielebis momentad iTvleba sabaJo kanonmdeblobis mixedviT importis<br />
ganxorcielebis dro.<br />
4. 255-e muxlis `d~ qvepunqtiT gansazRvrul SemTxvevaSi dasabegri<br />
operaciis ganxorcielebis momentad iTvleba sakuTari warmoebis aqcizuri<br />
saqonlis gamoyenebis dawyebis dro.<br />
5. 255-e muxlis `e~ qvepunqtiT gansazRvrul SemTxvevaSi dasabegri<br />
operaciis ganxorcielebis momentad iTvleba sabaJo kanonmdeblobis mixedviT<br />
eqsportis ganxorcielebis dro.<br />
muxli 258. aqcizis ganakveTebi<br />
am muxlSi aRniSnuli aqcizuri saqoneli ibegreba Semdegi ganakveTebiT:<br />
132
# saqonlis dasaxeleba saqonlis<br />
nomenklaturis<br />
kodi<br />
zomis<br />
erTeuli<br />
aqcizis<br />
ganakveTi<br />
1 2 3 4 5<br />
1 cqriala da SuSxuna<br />
2204 10<br />
Rvinoebi (maT Soris Sampanuri) 2204 21 100 1 litri 0,70 lari<br />
2 Semagrebuli Rvinoebi<br />
Camosxmuli<br />
Camosasxmeli<br />
3 vermuti da sxva naturaluri<br />
Rvinoebi, romlebsac damatebuli<br />
aqvT mcenareuli an aromatuli<br />
eqstraqtebi<br />
4 yurZnis naturaluri Rvinoebi,<br />
romlebic ar Sedis am cxrilis<br />
pirvel da me-2 nawilebSi:<br />
2204 29 100<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 />
Camosxmuli<br />
Camosasxmeli<br />
0,40 lari<br />
0,10 lari<br />
5 sxva daduRebuli sasmelebi<br />
(vaSlis sidri, peri, Taflis<br />
sasmeli); daduRebuli sasmelebis<br />
narevi da daduRebuli sasmelebisa 2206 00 1 litri 2,50 lari<br />
da ualkoholo sasmelebis narevi,<br />
romlebic am cxrilSi sxva<br />
adgilas ar aris dasaxelebuli<br />
6 eTilis spirti 2207 1 litri 1,30 lari<br />
7 spirtiani sasmelebi, romlebic<br />
miRebulia yurZnis Rvinis an WaWis 2208 20 1 litri 2,30 lari<br />
distilaciiT<br />
8 viski 2208 30 1 litri 2,50 lari<br />
9 romi da tafia 2208 40 1 litri 2,50 lari<br />
10 jini da Rvinis nayeni 2208 50 1 litri 2,50 lari<br />
11 arayi 2208 60 1 litri 1,50 lari<br />
12 liqiori da 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 a. Tambaqos nawarmis (Tambaqos<br />
nedleulis garda) importi:<br />
- sigara, sigarela, gadaWrili<br />
boloebiT da sigarela (wvrili<br />
sigarebi), romlebic Seicaven<br />
Tambaqos<br />
- filtriani sigareti<br />
- yvela danarCeni ufiltro<br />
sigareti da papirosi<br />
- samrewvelo damzadebis sxva<br />
Tambaqo da Tambaqos samrewvelo<br />
Semcvlelebi; Tambaqo<br />
`homogenizirebuli~ an<br />
`aRdgenili~, Tambaqos eqstratebi<br />
da esenciebi<br />
2402 10<br />
2402 20<br />
2402 20<br />
2403 (garda 2403<br />
10 900, 2403 99<br />
900)<br />
1 Reri<br />
20 Reri<br />
20 Reri<br />
1 kg<br />
0,90 lari<br />
0,90 lari<br />
0,25 lari<br />
20 lari<br />
b. adgilobrivi warmoebis Tambaqos<br />
133
nawarmi (Tambaqos nedleulis<br />
garda):<br />
- sigara, sigarela, gadaWrili<br />
boloebiT da sigarela (wvrili<br />
sigarebi), romlebic Seicaven<br />
Tambaqos<br />
- filtriani sigareti<br />
- yvela danarCeni ufiltro<br />
sigareti da papirosi<br />
- samrewvelo damzadebis sxva<br />
Tambaqo da Tambaqos samrewvelo<br />
Semcvlelebi, Tambaqo<br />
`homogenizirebuli~ an<br />
`aRdgenili~, Tambaqos eqstratebi<br />
da esenciebi<br />
16 msubuqi avtomobilebi:<br />
a) 1 wlamde (CaTvliT)<br />
b) 1 wlidan 2 wlamde (CaTvliT)<br />
g) 2 wlidan 3 wlamde (CaTvliT)<br />
d) 3 wlidan 4 wlamde (CaTvliT)<br />
e) 4 wlidan 5 wlamde (CaTvliT)<br />
v) 5 wlidan 6 wlamde (CaTvliT)<br />
z) 6 wlidan 7 wlamde (CaTvliT)<br />
T) 7 wlidan 8 wlamde (CaTvliT)<br />
i) 8 wlidan 9 wlamde (CaTvliT)<br />
k) 9 wlidan 10 wlamde (CaTvliT)<br />
l) 10 wlidan 11 wlamde (CaTvliT)<br />
m) 11 wlidan 12 wlamde (CaTvliT)<br />
n) 12 wlidan 13 wlamde (CaTvliT)<br />
o) 13 wlidan 14 wlamde (CaTvliT)<br />
p) 14 welze meti xnovanebis<br />
17 bunebrivi gazis kondesati, garda<br />
milsadenisa<br />
18 navTobis distilatebi:<br />
msubuqi<br />
saSualo<br />
mZime<br />
19 zeTebi da qvanaxSiris fisebisagan<br />
maRal temperaturaze gamoxdis<br />
sxva produqtebi;<br />
analogiuri<br />
produqtebi,<br />
romlebSic<br />
aromatuli<br />
Semadgeneli nawilebis masa<br />
aRemateba araaromatulebis masas<br />
(garda am kodebSi aRniSnuli<br />
naftalinisa da kreozotuli<br />
zeTebisa, romlebic gamoiyeneba<br />
naxSirbadis misaRebad (sasaqonlo<br />
jgufis 2803 kodi))<br />
20 navTobis airebi da airisebri<br />
naxSirwyalbadebi<br />
2402 10<br />
2402 20<br />
2402 20<br />
1 Reri<br />
20 Reri<br />
20 Reri<br />
2403 (garda 2403 1 kg<br />
10 900, 2403 99<br />
900)<br />
8703 Zravis<br />
moculobi<br />
s 1 sm 3<br />
0,70 lari<br />
0,70 lari<br />
0,15 lari<br />
20 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 />
2709 00 100 1000 m 3 150 lari<br />
2710 00 110-2710<br />
00 390;<br />
2710 00 410-2710<br />
00 590;<br />
2710 00 610-<br />
-2710 00 690;<br />
2707<br />
(garda<br />
2707 10 100-<br />
-2707 60 000;<br />
2707 99 910)<br />
2711 12<br />
2711 13<br />
2711 14 000<br />
2711 19 000<br />
1 tona<br />
1 tona<br />
1 tona<br />
250 lari<br />
220 lari<br />
150 lari<br />
1 tona 350 lari<br />
1 tona 120 lari<br />
134
21 navTobi da navTobproduqtebi,<br />
miRebuli<br />
bitumovani<br />
mineralebisagan,<br />
nedlis 2710 00<br />
gamoklebiT; produqtebi, sxva (garda<br />
adgilas<br />
dausaxelebeli, 2710 00 110-<br />
bitumovani mineralebisagan -2710 00 690 da<br />
miRebuli navTobis an 2710 00 710-<br />
navTobproduqtebis 70 mas.% an -2710 00 780)<br />
meti SemcvelobiT, amasTan es<br />
produqtebi warmoadgenen ZiriTad<br />
Semadgenlebs (garda am kodebSi<br />
aRniSnuli navTobis msubuqi,<br />
saSualo da mZime distilatebis da<br />
mazuTisa)<br />
22 pirolizis Txevadi produqti 3911 90 100<br />
3911 90 900<br />
23 misarTi, gamxsneli,<br />
2707 10 100-<br />
antidetonatori<br />
-2707 60 000<br />
(garda<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 />
24 aramineraluri zeTebi 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 />
25 Savi an/da feradi liTonebis<br />
jarTis eqsporti<br />
1 tona 400 lari<br />
1 tona 400 lari<br />
1 tona 400 lari<br />
1 tona 400 lari<br />
1 tona 25 lari<br />
muxli 259. eqsportis dabegvra<br />
1. aqcizuri saqonlis eqsporti ibegreba nulovani ganakveTiT, garda<br />
Savi an/da feradi liTonebis eqsportisa.<br />
2. am muxlis miznebisaTvis nulovani ganakveTis gamoyeneba dasaSvebia<br />
mxolod im saangariSo periodisaTvis, rodesac gadasaxadis gadamxdeli<br />
<strong>sagadasaxado</strong> organoSi waradgens Semdeg dokumentebs:<br />
a) <strong>sagadasaxado</strong> angariS-faqturas da <strong>sagadasaxado</strong> angariS-faqturaSi<br />
aRniSnuli aqcizis Tanxis momwodeblisaTvis gadaxdis damadasturebel<br />
dokuments;<br />
b) rezidentis mier ucxoel pirTan dadebul xelSekrulebas, romelic<br />
iTvaliswinebs saqonlis eqsports;<br />
g) satvirTo-sabaJo deklaracias saqonlis eqsportis reJimSi gaSvebis<br />
Sesaxeb.<br />
muxli 260. sawarmoo resursebze CasaTvleli aqcizi<br />
135
1. pirs, romelic axorcielebs dasabegr operacias an aqcizuri<br />
saqonlis eqsports, ufleba aqvs miiRos <strong>sagadasaxado</strong> CaTvla miwodebuli<br />
(gadacemuli, sawyobidan sarealizaciod gatanili, eqsportirebuli) aqcizuri<br />
saqonlis sawarmoeblad gamoyenebul saqonelze (nedleulze) gadaxdili an<br />
gadasaxdeli aqcizis odenobiT, an daibrunos aqcizi am <strong>kodeqsi</strong>s 71-e muxlis<br />
Sesabamisad. CaTvlis an dabrunebis analogiuri wesi gamoiyeneba aqcizuri<br />
saqonlis sawarmoeblad mwarmoeblis mier importiorisagan miRebul<br />
saqonelze (nedleulze).<br />
2. nebadarTulia gadaxdili aqcizis CaTvla an dabruneba im aqcizur<br />
saqonelze, romelic gamoiyeneba:<br />
a) nimuSebis saxiT analizis Catarebis an warmoebis procesSi<br />
aucilebeli SemowmebisaTvis;<br />
b) samecniero kvlevisaTvis;<br />
g) saavadmyofoebsa da afTiaqebSi samedicino miznebisaTvis.<br />
3. am muxlis mixedviT aqcizis CaTvla an dabruneba ganxorcieldeba<br />
mxolod angariS-faqturis wardgenis SemTxvevaSi, romelic adasturebs<br />
myidvelis mier aqcizis gadaxdas nedleulis mwarmoeblisaTvis an<br />
nedleulis importisas _ sabaJo deklaraciis wardgenis Semdeg.<br />
muxli 261. aqcizis gadaxdis wesi<br />
1. aqcizi gadaxdas eqvemdebareba dasabegri operaciis ganxorcielebidan<br />
momdevno Tvis 15 ricxvisaTvis.<br />
2. Tu gadasaxadis gadamxdels drois romelime periodisaTvis aqvs<br />
aqcizis vadagadacilebuli davalianeba, maSin am davalianebis warmoqmnis<br />
momentidan misi dafarvis momentamde mas ekrZaleba saqonlis miwodeba<br />
(sawyobidan gatana) masze aqcizis gadauxdelad. am SemTxvevaSi dasabegri<br />
operaciis ganxorcielebisas aqcizi gadaixdeba operaciis ganxorcielebis<br />
momentSi.<br />
3. saqonlis importisas an/da Savi an/da feradi liTonebis eqsportisas<br />
aqcizis gadaxdevinebas axorcieleben sabaJo organoebi sabaJo<br />
gadasaxadisaTvis miRebuli procedurebis Sesabamisad.<br />
4. <strong>saqarTvelos</strong> teritoriaze aqcizuri markebiT markirebas<br />
daqvemdebarebuli nawarmis mwarmoeblebi da importiorebi (deklarantebi),<br />
aqcizuri markis SeZenisas gadaixdian aqcizs da aqcizuri markebis<br />
nominalur Rirebulebas sruli odenobiT. nominalis Rirebuleba<br />
gansazRvreba <strong>saqarTvelos</strong> finansTa ministris brZanebiT.<br />
muxli 262. deklaraciis wardgena<br />
1. aqcizuri saqonlis mwarmoebelma yoveli saangariSo Tvis mixedviT<br />
unda waradginos deklaracia Catarebuli dasabegri operaciebis aRniSvniT<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiT da formiT<br />
saangariSo Tvis momdevno Tvis 15 ricxvisTvis.<br />
2. aqcizis gadamxdelma aqcizis Sesaxeb deklaraciaSi unda Seitanos<br />
ganacxadi CaTvlis Taobaze am <strong>kodeqsi</strong>s 260-e muxlis mixedviT. piri, romelic<br />
ar aris aqcizis gadamxdeli, magram am muxlis mixedviT ufleba aqvs miiRos<br />
CaTvla, waradgens gancxadebas kompensaciis misaRebad aseTi uflebis<br />
warmoSobidan 3 Tvis ganmavlobaSi.<br />
muxli 263. aqcizuri markebi<br />
1. aqciziT dasabegri operaciis ganxorcielebamde aqcizuri markebis<br />
savaldebulo darTvas eqvemdebareba:<br />
136
a) alkoholiani sasmelebi, maT Soris ludi, romelSic alkoholis<br />
Semcveloba aRemateba 1,15 graduss (garda ormocdaaT gramsa da masze<br />
naklebi moculobis, agreTve aT litrze meti moculobis WurWelSi<br />
Camosxmulisa);<br />
b) Tambaqos nawarmi, mosawevi (Cibuxis) Tambaqos garda.<br />
2. akrZalulia:<br />
a) aqcizuri markebiT niSandebis gareSe markirebas daqvemdebarebuli<br />
saqonliT dasabegri operaciis ganxorcieleba;<br />
b) 10 litrze meti moculobis WurWelSi Camosxmuli alkoholuri<br />
sasmelebis (garda ludisa da Rvinisa) sacalo qselSi miwodeba.<br />
3. markirebas daqvemdebarebuli aqcizuri saqonlis niSandeba xdeba<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiT.<br />
4. <strong>sagadasaxado</strong> an/da sabaJo organoebi dadgenili wesis Sesabamisad<br />
axdenen aqcizuri markis gareSe sabaJo wesebis darRveviT Semotanili an<br />
gasayidad miRebuli aqcizuri markebis savaldebulo darTvas<br />
daqvemdebarebuli saqonlis CamorTmevas. CamorTmevis momentidan saqoneli<br />
iTvleba saxelmwifo sakuTrebad da misi realizacia an ganadgureba xdeba<br />
<strong>saqarTvelos</strong> finansTa ministris mier dadgenili wesiT.<br />
5. aqcizuri markebis danaklisi nebismieri formiT (dakargva,<br />
ganadgureba da sxva SemTxvevebi, forsmaJoruli SemTxvevebis garda),<br />
importioris mxridan ganixileba Sesabamisi odenobis saqonlis importad da<br />
miwodebad, xolo adgilobrivi mwarmoeblebis mxridan saqonlis miwodebad<br />
da ibegreba <strong>saqarTvelos</strong> kanonmdeblobis Sesabamisad.<br />
6. importiorebis mier aqcizuri markebis miRebidan 6 TveSi saqonlis<br />
importis ganuxorcieleblobis SemTxvevaSi, aqcizuri markebi eqvemdebareba<br />
ukan dabrunebas. eqvsTviani periodis gasvlidan meore dResve, aqcizuri<br />
markebis daubrunebloba CaiTvleba aqcizuri markebiT niSandebas<br />
daqvemdebarebuli saqonlis importad da qveynis SigniT miwodebad da<br />
Sesabamisad daibegreba gadasaxadebiT, xolo Semdeg periodSi, daubrunebeli<br />
aqcizuri markebiT markirebuli saqonlis importisas, moxdeba gadasaxdelad<br />
daricxuli gadasaxadebis gadaangariSeba faqtobrivad ganxorcielebuli<br />
importis odenobis proporciulad.<br />
7. mewarme subieqtis mier dauSvebelia aqcizuri markebis sxva mewarme<br />
subieqtisaTvis gadacema garda im SemTxvevisa, rodesac aqcizuri markebiT<br />
niSandebas daqvemdebarebuli aqcizuri saqonlis importioris mier aqcizuri<br />
markebi saqonelze dasatanad gadaecema importirebuli aqcizuri saqonlis<br />
mwarmoebels.<br />
muxli 264. <strong>sagadasaxado</strong> angariS-faqtura<br />
aqcizuri saqonlis realizaciisas aqcizis gadamxdeli valdebulia<br />
saqonlis mimRebs moTxovnis SemTxvevaSi gamouweros da gadasces am <strong>kodeqsi</strong>s<br />
248-e muxliT gaTvaliswinebuli <strong>sagadasaxado</strong> angariS-faqtura, romelzec<br />
vrceldeba am <strong>kodeqsi</strong>s 251-e muxliT gaTvaliswinebuli debulebebi.<br />
muxli 265. <strong>sagadasaxado</strong> SeRavaTebi<br />
1. aqcizisagan Tavisufldeba:<br />
a) fizikuri piris mier sakuTari moxmarebisaTvis warmoebuli<br />
alkoholuri sasmelebi;<br />
b) fizikuri piris mier ori litri alkoholuri sasmelisa da 200 Reri<br />
sigaretis importi;<br />
137
g) saqarTveloSi avtosatransporto saSualebiT Semomsvleli piris<br />
avtosatransporto saSualebis im standartul avzSi arsebuli sawvavi,<br />
romelic Zravis kvebis sistemasTan konstruqciulad da teqnologiurad aris<br />
dakavSirebuli;<br />
d) aqcizuri saqonlis tranziti da droebiT Semotana <strong>saqarTvelos</strong><br />
sabaJo teritoriaze. <strong>saqarTvelos</strong> sabaJo teritoriaze aqcizuri saqonlis<br />
droebiT Semotanisas (garda <strong>saqarTvelos</strong> sabaJo <strong>kodeqsi</strong>s 42-e muxlis me-4<br />
nawilis moTxovnebis Sesabamisad gansazRvruli aqcizuri saqonlis droebiT<br />
Semotanisa, agreTve im msubuqi avtomobilebis droebiT Semotanisa, romlebic<br />
gankuTvnilia ucxoeTis diplomatiur da masTan gaTanabrebul<br />
warmomadgenlobaTa oficialuri sargeblobisaTvis, am warmomadgenlobaTa<br />
diplomatiuri da administraciul-teqnikuri personalis (maTTan mcxovreb<br />
ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, im saxiT, ra saxiTac<br />
aseTi gaTavisufleba gaTvaliswinebulia Sesabamisi saerTaSoriso<br />
SeTanxmebebiT, romelTa monawilec aris saqarTvelo, da msubuqi<br />
avtomobilebis droebiT Semotanisa, romlebic gankuTvnilia navTobisa da<br />
gazis Zebna-Ziebisa da mopovebis samuSaoebis da <strong>saqarTvelos</strong> saerTaSoriso<br />
xelSekrulebebiT gaTvaliswinebuli valdebulebebis (baqo-Tbilisi-jeihanis<br />
da baqo-Tbilisi-erzrumis milsadenebis mSeneblobaSi) Sesrulebis<br />
uzrunvelsayofad dasaqmebuli ucxo qveynis moqalaqeebis (maTTan mcxovreb<br />
ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis), aseve <strong>saqarTvelos</strong> sabaJo<br />
<strong>kodeqsi</strong>s 42-e muxlis me-4 nawilis moTxovnebis Sesabamisad gansazRvruli im<br />
aqcizuri saqonlis droebiT Semotanisas, romelsac gaugrZelda <strong>saqarTvelos</strong><br />
sabaJo teritoriaze droebiT yofnis vada, gadaixdevineba aqcizi an sabaJo<br />
organo daitovebs sabanko garantias, xolo saqarTvelodan aRniSnuli<br />
saqonlis gatanisas gadasaxadis gadamxdels ubrundeba aqcizis gadaxdili<br />
Tanxa an uqmdeba sabanko garantia faqtobrivad gatanili saqonlis<br />
Rirebulebis mixedviT;<br />
e) saaviacio reisebis gansaxorcieleblad bortze misawodebeli<br />
saaviacio sawvavis importi sabaJo organoebisaTvis sabanko garantiis<br />
wardgenis safuZvelze;<br />
v) ,,navTobisa da gazis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT gansazRvruli<br />
navTobisa da gazis operaciebis gansaxorcieleblad navTobproduqtebis<br />
importi an/da miwodeba.<br />
z) 258-e muxlis cxrilis 23-e striqoniT gaTvaliswinebuli saqonlis<br />
importi, Tu igi ar gamoiyeneba aqcizuri saqonlis warmoebisaTvis. aRniSnuli<br />
saqonlis importisas gadaixdevineba aqcizis gadasaxadi, xolo <strong>saqarTvelos</strong><br />
finansTa ministris brZanebiT gansazRvruli dokumentaciis wardgenis Semdeg,<br />
romelic adasturebs, rom saqoneli ar iqna gamoyenebuli aqcizuri saqonlis<br />
warmoebisaTvis, gadasaxadis gadamxdels sabaJo organoebi ubruneben aqcizis<br />
gadaxdil Tanxas.<br />
kari XII<br />
socialuri gadasaxadi<br />
Tavi XXXIX<br />
socialuri gadasaxadi<br />
138
muxli 266. socialuri gadasaxadis gadamxdelebi<br />
socialuri gadasaxadis gadamxdelad iTvlebian:<br />
a) piri, romelic uxdis xelfass saqarTveloSi daqiravebiT momuSave<br />
fizikur pirebs;<br />
b) sawarmo/organizacia an mewarme fizikuri piri, romelic<br />
saqarTveloSi gaweul momsaxurebas unazRaurebs <strong>sagadasaxado</strong> organoSi<br />
gadamxdelad araregistrirebul fizikur pirebs;<br />
g) mewarme fizikuri pirebi, amxanagobis wevri fizikuri pirebi (am<br />
<strong>kodeqsi</strong>s 206-e muxlis Sesabamisad), romlebic saqarTveloSi ewevian<br />
ekonomikur saqmianobas.<br />
muxli 267. dabegvris obieqti<br />
1. am <strong>kodeqsi</strong>s 266-e muxlis `a~ qvepunqtSi dasaxelebuli gadasaxadis<br />
gadamxdelebisaTvis gadasaxadiT dabegvris obieqtia xelfasi, romelic<br />
ganisazRvreba am <strong>kodeqsi</strong>s 174-e muxlis mixedviT.<br />
2. am <strong>kodeqsi</strong>s 266-e muxlis „ b“ qvepunqtSi dasaxelebuli gadasaxadis<br />
gadamxdelebisaTvis gadasaxadiT dabegvris obieqtia momsaxurebis<br />
gawevisaTvis gadaxdili sazRauri an sargebeli.<br />
3. dabegvris obieqts ar warmoadgens am <strong>kodeqsi</strong>s 174-e muxlis me-3<br />
nawiliT gaTvaliswinebuli anazRaureba.<br />
4. am <strong>kodeqsi</strong>s 266-e muxlis „ g~ qvepunqtSi dasaxelebuli<br />
gadamxdelebisaTvis dabegvris obieqtia samewarmeo saqmianobiT miRebuli da<br />
`mewarmeTa Sesaxeb~ <strong>saqarTvelos</strong> kanonis pirveli muxlis me-2 punqtiT<br />
gansazRvruli saqmianobiT miRebuli dasabegri Semosavali, romelic<br />
ganisazRvreba saSemosavlo gadasaxadis Sesaxeb am <strong>kodeqsi</strong>T<br />
gaTvaliswinebul debulebaTa Sesabamisad.<br />
muxli 268. gadasaxadis ganakveTi<br />
socialuri gadasaxadis ganakveTi Seadgens dabegvris obieqtis 20<br />
procents.<br />
muxli 269. gadasaxadis deklarirebisa da gadaxdis wesi<br />
1. am <strong>kodeqsi</strong>s 266-e muxlis `a~ da „ b“ qvepunqtebiT gansazRvrul<br />
SemTxvevebSi socialuri gadasaxadi gadaixdeba daqiravebulisaTvis xelfasis<br />
an Sromis sxva anazRaurebis gacemisTanave, xolo, Tu xelfasebi gaicema<br />
bankis saSualebiT, damqiravebeli Sromis asanazRaureblad Tanxebis<br />
moTxovnasTan erTad bankSi waradgens sagadaxdo davalebas gadasaxadis<br />
gadaricxvis Taobaze. gadasaxadis gadamxdelis mier sagadaxdo davalebis<br />
wardgenis gareSe banki xelfasis Tanxas ar gascems. gadasaxadis gadamxdelis<br />
mier socialuri gadasaxadi gamoiangariSeba yoveli saangariSo Tvis<br />
momdevno Tvis 15 ricxvisaTvis da <strong>sagadasaxado</strong> organoebs waredgineba<br />
deklaracia <strong>saqarTvelos</strong> finansTa ministris mier dadgenili formis<br />
mixedviT.<br />
2. am <strong>kodeqsi</strong>s 266-e muxlis „ g~ qvepunqtSi dasaxelebuli fizikuri<br />
pirebi gadasaxads ixdian saSemosavlo gadasaxadis mimdinare<br />
gadasaxdelebisaTvis dadgenil vadebSi da Sesabamisi proporciiT. amasTan,<br />
socialuri gadasaxadis mimdinare gadasaxdelebi ganisazRvreba am <strong>kodeqsi</strong>s<br />
219-e muxlis Sesabamisad gasuli saangariSo wlis deklaraciis mixedviT.<br />
<strong>sagadasaxado</strong> deklaraciis wardgena xdeba saSemosavlo gadasaxadis<br />
deklaraciasTan erTad.<br />
139
muxli 270. <strong>sagadasaxado</strong> SeRavaTebi<br />
dabegvrisagan Tavisufldeba:<br />
a) sasamarTlos gadawyvetilebiT sasjelis aRsrulebis<br />
dawesebulebebSi moTavsebul pirTaTvis gadaxdili Tanxebi;<br />
b) Sromisunarianobis droebiT dakargvis SemTxvevaSi saxelmwifo<br />
biujetidan miRebuli anazRaureba;<br />
g) grantiT miRebuli saxsrebidan grantis mimRebi organizaciis mier<br />
gacemuli anazRaureba;<br />
d) diplomatiur da sakonsulo dawesebulebebSi daqiravebiT momuSave<br />
im pirTa Semosavali, romlebic ar arian <strong>saqarTvelos</strong> moqalaqeni;<br />
e) <strong>saqarTvelos</strong> im ararezidentis mier daqiravebiT muSaobiT miRebuli<br />
Semosavali, romelic <strong>sagadasaxado</strong> wlis ganmavlobaSi <strong>saqarTvelos</strong><br />
teritoriaze imyofeba 90-ze naklebi dRis manZilze, Tu es Semosavali gaicema<br />
<strong>saqarTvelos</strong> ararezidenti samuSaos mimcemis mier an misi saxeliT, da ara<br />
ararezidentis mudmivi dawesebulebis mier. agreTve ,,navTobisa da gazis<br />
Sesaxeb" <strong>saqarTvelos</strong> kanoniT gansazRvruli navTobisa da gazis operaciebis<br />
sawarmoeblad daqiravebuli ucxo qveynis moqalaqeebis Semosavali;<br />
v) am <strong>kodeqsi</strong>s 168-e muxlis pirveli nawilis ,,l” da `m~ qvepunqtebiT<br />
gansazRvruli fizikur pirTa Semosavali;<br />
z) sasoflo-sameurneo warmoebaSi dasaqmebuli da saqarTveloSi<br />
warmoebuli soflis meurneobis produqciis samrewvelo gadamuSavebamde<br />
(sasaqonlo kodis Secvlamde) pirveladi miwodebiT dakavebuli piris mier<br />
aRniSnul saqmianobaSi daqiravebulisaTvis gadaxdili anazRaureba, Tu<br />
kalendaruli wlis ganmavlobaSi damqieveblis mier am miwodebiT miRebuli<br />
erToblivi Semosavali ar aRemateba 100 000 lars.<br />
kari XIII<br />
adgilobrivi gadasaxadebi<br />
Tavi LX<br />
qonebis gadasaxadi<br />
muxli 271. gadasaxadis gadamxdeli<br />
qonebis gadasaxadis gadamxdeli aris piri (agreTve lizingiT sagnis<br />
mflobeli piri), romelsac <strong>saqarTvelos</strong> teritoriaze:<br />
a) sakuTrebaSi aqvs am gadasaxadiT dasabegri obieqti;<br />
b) kanoniT gaTvaliswinebul sargeblobaSi an faqtobriv mflobelobaSi<br />
aqvs saxelmwifo sakuTrebaSi arsebuli miwa (faqtobriv mflobelobaSi<br />
igulisxmeba miwis faqtobrivi floba an miwiT sargebloba, garda<br />
<strong>saqarTvelos</strong> kanonmdeblobiT gaTvaliswinebuli miwis flobisa da miwiT<br />
kanonieri sargeblobisa).<br />
muxli 272. dabegvris obieqti<br />
1. <strong>saqarTvelos</strong> sawarmosaTvis qonebis, garda miwisa, gadasaxadiT<br />
dabegvris obieqtia mis balansze ricxuli ZiriTadi saSualebebi,<br />
daumontaJebeli mowyobilobebi, daumTavrebeli kapitaluri dabandebani da<br />
aramaterialuri aqtivebi.<br />
140
2. ucxouri sawarmosaTvis qonebis, garda miwisa, gadasaxadiT dabegvris<br />
obieqtia <strong>saqarTvelos</strong> teritoriaze ricxuli qoneba.<br />
3. organizaciebisaTvis qonebis, garda miwisa, gadasaxadiT dabegvris<br />
obieqtia maT balansze ricxuli qoneba an qonebis nawili, romelic<br />
gamoiyeneba ekonomikuri saqmianobisaTvis.<br />
4. fizikuri pirisaTvis qonebis, garda miwisa, gadasaxadiT dabegvris<br />
obieqtia mis sakuTrebaSi arsebuli:<br />
a) uZravi qoneba (Senoba-nagebobebi an maTi nawili), garda ekonomikuri<br />
saqmianobisaTvis gamoyenebuli qonebisa;<br />
b) ekonomikuri saqmianobisaTvis gamoyenebuli qoneba;<br />
g) saqarTveloSi dadgenili wesiT registrirebuli msubuqi<br />
avtomobilebi (sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis<br />
8703 kodis saqoneli);<br />
d) saqarTveloSi dadgenili wesiT registrirebuli iaxtebi (katarRa),<br />
TviTmfrinavebi, Sveulmfrenebi.<br />
5. <strong>saqarTvelos</strong> an ucxouri sawarmosaTvis, organizaciisaTvis an/da<br />
fizikuri pirisaTvis qonebis gadasaxadiT dabegvris obieqtia:<br />
a) sakuTrebaSi arsebuli miwa;<br />
b) kanoniT gaTvaliswinebul sargeblobaSi an faqtobriv mflobelobaSi<br />
saxelmwifo sakuTrebaSi arsebuli miwa.<br />
muxli 273. gadasaxadis ganakveTebi<br />
1. am <strong>kodeqsi</strong>s 272-e muxlis pirveli, me-2 da me-3 nawilebis gansazRvrul<br />
dabegvris obieqtebze gadasaxadis ganakveTi ganisazRvreba saSualo wliuri<br />
sabalanso narCeni Rirebulebis (gamoiangariSeba wlis dasawyisisa da wlis<br />
bolosaTvis aqtivebis saSualo Rirebulebis mixedviT) araumetes 1 procentis<br />
odenobiT.<br />
2. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `b~ qvepunqtiT gansazRvrul<br />
dabegvris obieqtebze gadasaxadis ganakveTi ganisazRvreba qonebis<br />
Rirebulebis (igi gamoiangariSeba am <strong>kodeqsi</strong>s 211-e muxlis Sesabamisad<br />
gansazRvruli aqtivebis Rirebulebisa da 183-e muxlis me-3 nawilSi mocemuli<br />
amortizaciis normebis gaTvaliswinebiT) ara umetes 1 procentis odenobiT.<br />
3. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `a~ qvepunqtiT gansazRvrul<br />
dabegvris obieqtze gadasaxadis ganakveTi diferencirebulia gadasaxadis<br />
gadamxdelis ojaxis mier kalendaruli wlis ganmavlobaSi miRebuli<br />
Semosavlebis mixedviT da ganisazRvreba Semdegi odenobiT:<br />
a) kalendaruli wlis ganmavlobaSi 40 000 laridan 60 000 laramde<br />
Semosavlis mqone ojaxebisaTvis gadasaxadis ganakveTi Seadgens uZravi<br />
qonebis sabazro Rirebulebis aranakleb 0,05 procents da araumetes 0,2<br />
procents.<br />
b) kalendaruli wlis ganmavlobaSi 60 000 laridan 100 000 laramde<br />
Semosavlis mqone ojaxebisaTvis gadasaxadis ganakveTi Seadgens uZravi<br />
qonebis sabazro Rirebulebis aranakleb 0,2 procents da araumetes 0,4<br />
procents.<br />
g) kalendaruli wlis ganmavlobaSi 100 000 lari da meti Semosavlis<br />
mqone ojaxebisaTvis gadasaxadis ganakveTi Seadgens uZravi qonebis sabazro<br />
Rirebulebis aranakleb 0,4 procents da araumetes 0,8 procents.<br />
4. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `g~ qvepunqtiT gansazRvrul<br />
dabegvris obieqtze gadasaxadis ganakveTi diferencirebulia msubuqi<br />
avtomobilis Zravis moculobis (sm 3 ) da xnovanebis mixedviT da Seadgens<br />
araumetes:<br />
141
# msubuqi avtomobilebis<br />
saxeobebi Zravis<br />
moculobis mixedviT<br />
1 2000 sm 3 -mde (CaTvliT)<br />
moculobis Zravis mqone<br />
msubuqi avtomobili<br />
2 2000 sm 3 -dan 3000 sm 3 -mde<br />
(CaTvliT) moculobis<br />
Zravis mqone msubuqi<br />
avtomobili<br />
3 3000 sm 3 -ze meti<br />
moculobis Zravis mqone<br />
msubuqi avtomobili<br />
msubuqi avtomobilis<br />
xnovaneba<br />
gadasaxadis odenoba<br />
(larebSi)<br />
1 wlamde (CaTvliT) 50<br />
1-dan 3 wlamde (CaTvliT) 40<br />
3-dan 4 wlamde (CaTvliT) 30<br />
4-dan 5 wlamde (CaTvliT) 20<br />
5-dan 6 wlamde (CaTvliT) 10<br />
6 welze meti xnovanobis 5<br />
1 wlamde (CaTvliT) 150<br />
1-dan 3 wlamde (CaTvliT) 130<br />
3-dan 4 wlamde (CaTvliT) 110<br />
4-dan 5 wlamde (CaTvliT) 80<br />
5-dan 6 wlamde (CaTvliT) 25<br />
6 welze meti xnovanobis 5<br />
1 wlamde (CaTvliT) 300<br />
1-dan 3 wlamde (CaTvliT) 250<br />
3-dan 4 wlamde (CaTvliT) 200<br />
4-dan 5 wlamde (CaTvliT) 100<br />
5-dan 6 wlamde (CaTvliT) 50<br />
6 welze meti xnovanobis 5<br />
5. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `d~ qvepunqtebiT gansazRvruli<br />
dabegvris obieqtebze gadasaxadis ganakveTebi ganisazRvreba satransporto<br />
saSualebaTa saxeobebisa da Zravis simZlavris mixedviT:<br />
satransporto<br />
saSualebis<br />
saxeoba<br />
sagareo-ekonomikuri<br />
saqmianobis sasaqonlo<br />
nomenklaturis kodi<br />
1. iaxta (katarRa) 890310900;<br />
890392100;<br />
890392990;<br />
890399990.<br />
2. TviTmfrinavi 8802 20;<br />
8802 30;<br />
8802 40.<br />
3. Sveulmfreni 8802 11;<br />
8802 12.<br />
gadasaxadis ganakveTi<br />
Zravis 1 cxenis Zalaze<br />
weliwadSi<br />
aranakleb 3 larisa da<br />
araumetes 7 larisa<br />
aranakleb 2 larisa da<br />
araumetes 5 larisa<br />
aranakleb 2 larisa da<br />
araumetes 5 larisa<br />
6. am <strong>kodeqsi</strong>s 272-e muxlis me-5 nawiliT gansazRvrul pirTaTvis,<br />
sasoflo-sameurneo daniSnulebis miwaze qonebis gadasaxadis sabaziso<br />
ganakveTi diferencirebulia administraciul_teritoriuli erTeulebisa da<br />
miwis xarisxis mixedviT da dgindeba weliwadSi erT heqtarze gaangariSebiT,<br />
larebSi:<br />
a) saqalaqo (sadabo) administraciuli erTeulis farglebs gareT<br />
arsebuli saxnavi da mravalwliani nargavebiT dakavebuli miwebisaTvis:<br />
administraciuli erTeulebis dasaxeleba<br />
sabaziso<br />
ganakveTi<br />
(lari/ha)<br />
142
miwis<br />
xarisxi<br />
kargi mwiri<br />
1. Tbilisi, marneuli 57 31<br />
2. bolnisi, gardabani 52 27<br />
3. rusTavi 51 27<br />
4. baTumi, gagra, gali, gudauTa, gulrifSi,<br />
51 27<br />
oCamCire, soxumi<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 />
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, xibi, foTi 33 17<br />
14. ninowminda 33 17<br />
15. axalgori, vani, zestafoni, lanCxuTi ozurgeTi 30 15<br />
16. baRdadi, 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, qeda 17 9<br />
21. Suaxevi, xaragauli, WiaTura, lentexi, oni, Coxatauri,<br />
mestia, yazbegi, java<br />
13 8<br />
b. bunebrivi saTibebisa da saZovrebisaTvis:<br />
sabaziso ganakveTi (lari/ha)<br />
administraciuli<br />
gakulturebuli<br />
erTeulebis dasaxeleba saTibebi saZovrebi<br />
saTivebi saZovrebi<br />
1. abaSa, axalqalaqi, gori,<br />
baTumi, bolnisi, gagra, gali,<br />
gardabani,<br />
gudauTa,<br />
gulrifSi,<br />
gurjaani,<br />
dedofliswyaro, dmanisi,<br />
zugdidi,<br />
Tbilisi,<br />
TeTriwyaro,<br />
Telavi, 6 3 8 4<br />
lagodexi,<br />
lanCxuTi,<br />
marneuli, mcxeTa, ninowminda,<br />
ozurgeTi, oCamCire, rusTavi,<br />
samtredia, senaki, siRnaRi,<br />
soxumi, quTaisi, qobuleTi,<br />
yvareli, walka, wyaltubo,<br />
xelvaCauri, xobi, foTi<br />
2. adigeni, aspinZa, axalgori,<br />
baRdaTi, borjomi, vani,<br />
zestafoni, Terjola,<br />
TianeTi, kaspi, martvili, 4 2 7 3<br />
sagarejo, saCxere, tyibuli,<br />
143
qareli, qeda, Suaxevi,<br />
Coxatauri, Cxorowyu,<br />
walenjixa, xaragauli,<br />
xaSuri, xoni, xulo,<br />
axalcixe<br />
3. ambrolauri, axmeta,<br />
duSeTi, lentexi, mestia, oni,<br />
yazbegi, cageri, cxinvali,<br />
WiaTura, java<br />
2,5 1,5 4 2<br />
7. am muxlis me-6 nawiliT gansazRvrul miwaze qonebis gadasaxadis<br />
sabaziso ganakveTebi konkretuli miwis nakveTisaTvis miwis xarisxisa da<br />
adgilmdebareobis gaTvaliswinebiT, SeiZleba gadidebul an Semcirebul iqnes<br />
ara umetes 50 procentiT.<br />
8. am <strong>kodeqsi</strong>s 272-e muxlis me-5 nawiliT gansazRvrul pirTaTvis,<br />
arasasoflo-sameurneo daniSnulebis miwaze gadasaxadis sabaziso ganakveTi<br />
dgindeba miwis erT kvadratul metrze weliwadSi ara umetes 0,24 laris<br />
odenobiT.<br />
muxli 274. gadasaxadis gamoangariSebis wesi<br />
1. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis ,,a” qvepunqtiT gansazRvruli<br />
dabegvris obieqtze gadasaxadi gamoiangariSeba gadamxdelis mier am <strong>kodeqsi</strong>s<br />
275-e muxlis pirveli-me-3 nawilebis gaTvaliswinebiT.<br />
2. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `g~ qvepunqtiT gansazRvruli<br />
dabegvris obieqtebze gadasaxadi gamoiangariSeba <strong>sagadasaxado</strong> organoebis<br />
mier. <strong>saqarTvelos</strong> Sinagan saqmeTa saministros evaleba yoveli saangariSo<br />
wlis 1 aprilamde <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departaments warudginos dabegvris obieqtisa da maTi mesakuTreebis Sesaxeb<br />
monacemebi.<br />
3. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `d~ qvepunqtiT gansazRvruli<br />
dabegvris obieqtebze gadasaxadi gamoiangariSeba <strong>sagadasaxado</strong> organoebis<br />
mier, risTvisac sahaero an/da sazRvao administraciebs evaleba yoveli<br />
saangariSo wlis 1 ivnisamde <strong>saqarTvelos</strong> finansTa saministros <strong>sagadasaxado</strong><br />
departaments warudginon monacemebi dabegvris obieqtisa da maTi<br />
mesakuTreebis Sesaxeb.<br />
4. sasoflo-sameurneo daniSnulebis miwis gadasaxadi gamoiangariSeba<br />
gadasaxadis ganakveTis gamravlebiT miwis nakveTis farTobze (heqtrebSi).<br />
5. arasasoflo-sameurneo daniSnulebis miwis gadasaxadi<br />
gamoiangariSeba gadasaxadis sabaziso ganakveTis gamravlebiT teritoriul<br />
koeficientsa da miwis farTobze.<br />
6. arasasoflo-sameurneo daniSnulebis miwis gadasaxadis teritoriuli<br />
koeficienti diferencirebulia miwis adgilmdebareobisa da zonis mixedviT.<br />
7. zonis sazRvrebis dadgena da miwis gadasaxadis teritoriuli<br />
koeficientis diferencireba xdeba teritoriis eqspertuli socialurekonomikuri<br />
Sefasebis safuZvelze, dasaxlebuli punqtis ganaSenianebis<br />
gegmis an sxva qalaqTmSeneblobiTi dokumentebis monacemTa gaTvaliswinebiT,<br />
romelTac amtkiceben adgilobrivi TviTmmarTvelobis warmomadgenlobiTi<br />
organoebi <strong>saqarTvelos</strong> aRmasrulebeli xelisuflebis Sesabamisi<br />
samsaxurebis wardginebiT.<br />
muxli 275. gadasaxadis gadaxdiss da angariSgebis wesi<br />
144
1. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis ,,a” qvepunqtiT gansazRvrul<br />
dabegvris obieqtze <strong>sagadasaxado</strong> organo saangariSo wlis 1 maisamde<br />
Sesavsebad ugzavnis fizikur pirs qonebis gadasaxadis deklaraciis formas<br />
sacxovrebeli adgilis mixedviT.<br />
2. am muxlis pirveli nawiliT gansazRvrul deklaracias fizikuri piri<br />
avsebs da waradgens Sesabamis <strong>sagadasaxado</strong> organoSi saangariSo wlis 1<br />
ivnisamde.<br />
3. am muxlis me-2 nawilSi aRniSnuli fizikuri piri gadasaxads ixdis<br />
qonebis adgilmdebareobis mixedviT, or Tanabar nawilad, araugvianes<br />
saangariSo wlis 15 ivlisisa da 15 noembrisa.<br />
4. 2007 wlis 1 ianvramde am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `g~<br />
qvepunqtiT gansazRvrul dabegvris obieqtebze gamoangariSebuli gadasaxadis<br />
Tanxis Sesaxeb <strong>sagadasaxado</strong> organoebi gadasaxadis gadamxdelebs warudgenen<br />
<strong>sagadasaxado</strong> Setyobinebas ara ugvianes saangariSo wlis 1 agvistosi, xolo<br />
gadasaxadis gadaxda xdeba ara ugvianes 15 noembrisa.<br />
5. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `g~ qvepunqtiT gansazRvruli<br />
dabegvris obieqtisaTvis 2007 wlis 1 ianvridan qonebis gadasaxadi<br />
gadaixdevineba yovelwliurad satransporto saSualebis registraciis,<br />
xelmeore registraciis (Tu satransporto saSualebis wina mesakuTres<br />
mocemuli wlis gadasaxadi ara aqvs gadaxdili) an yovelwliuri teqnikuri<br />
daTvalierebis dros. registracia, xelaxali registracia an teqnikuri<br />
daTvaliereba ar unda ganxorcieldes gadasaxadis gadaxdis<br />
damadasturebeli dokumentis wardgenis gareSe.<br />
6. am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis `d~ qvepunqtiT gansazRvruli<br />
dabegvris obieqtebze gamoangariSebuli gadasaxadis Tanxis Sesaxeb<br />
<strong>sagadasaxado</strong> organoebi gadasaxadis gadamxdelebs <strong>sagadasaxado</strong> moTxovnas<br />
warudgenen ara ugvianes saangariSo wlis 1 agvistosi, xolo gadasaxadis<br />
gadaxda xdeba ara ugvianes 15 noembrisa.<br />
7. am <strong>kodeqsi</strong>s 272-e muxlis pirveli, me-2, me-3 nawilebis da me-4 nawilis<br />
`b~ qvepunqtiT gansazRvruli dabegvris obieqtebze gadasaxadi gadaixdevineba<br />
dasabegri qonebis adgilsamyofelis mixedviT mimdinare gadasaxdelebis<br />
saxiT da biujetSi Cairicxeba yovelkvartalurad, Tanabar nawilebad, ara<br />
ugvianes kvartalis meore Tvis 15 ricxvisa. mimdinare gadasaxdelebis saxiT<br />
biujetSi Caricxuli Tanxebi CaiTvleba saangariSo wlis mixedviT<br />
gamoangariSebuli gadasaxadis Tanxad. amasTan, Tu gadasaxadis gadamxdeli<br />
arsebobs mxolod arasruli kalendaruli wlis ganmavlobaSi, igi<br />
gadasaxads ixdis am periodis proporciulad.<br />
8. am <strong>kodeqsi</strong>s 272-e muxlis pirveli, me-2, me-3 nawilebis da me-4 nawilis<br />
`b~ qvepunqtiT gansazRvruli dabegvris obieqtebze gadasaxadis gadamxdeli<br />
gaangariSebas qonebis gadasaxadis Sesaxeb gasuli wlis mixedviT<br />
<strong>sagadasaxado</strong> organoebs warudgens 1 aprilamde.<br />
9. miwaze qonebis gadasaxadis gadamxdelebis aRricxva da gadasaxadis<br />
daricxva warmoebs yovelwliurad 1 martis mdgomareobiT.<br />
10. 1 martis Semdgom saxelmwifo sakuTrebaSi ricxuli miwebis<br />
Sesyidvis an ijariT aRebis SemTxvevaSi pirs <strong>sagadasaxado</strong> valdebuleba<br />
daekisreba wlis bolomde darCenili drois proporciulad.<br />
11. miwaze qonebis gadasaxadis gadamxdelTa registraciisa da<br />
gadasaxadis Tanxis gansazRvris mizniT adgilobrivi TviTmmarTvelobis<br />
organoebi <strong>sagadasaxado</strong> organoebs saangariSo wlis 1 aprilisaTvis<br />
warudgenen gadamxdelTa siebs miwis farTobis, Sesabamisi kategoriis an<br />
zonis da gadasaxadis ganakveTis CvenebiT.<br />
145
12. qonebis gadasaxadiT dasabegri miwis farTobi moicavs SenobanagebobebiT<br />
dakavebul, aseve maTi funqcionirebisaTvis aucilebel miwis<br />
nakveTebsa da Senoba-nagebobebis sanitariul-teqnikur zonas.<br />
13. <strong>sagadasaxado</strong> organoebi miwaze daricxuli qonebis gadasaxadebis<br />
Sesaxeb <strong>sagadasaxado</strong> moTxovnas gadamxdelebs gadasaxadis<br />
gamoangariSebisaTvis saWiro informaciis CvenebiT abareben saangariSo wlis<br />
1 ivnisamde.<br />
14. miwaze qonebis gadasaxadis daricxvis safuZvelia miwis farTobis<br />
sakuTrebis damadasturebeli dokumenti an ijaris (qiravnobis) xelSekruleba<br />
an sxva dokumenti, romelic adasturebs miwaze sargeblobis uflebas.<br />
agreTve miwaze qonebis gadasaxadis daricxvis safuZvelia saxelmwifo<br />
sakuTrebaSi arsebuli miwis faqtobrivi mflobeloba.<br />
15. miwaze qonebis gadasaxadi pirs daericxeba miwis sakuTrebis an<br />
sargeblobis uflebis warmoSobis, xolo saxelmwifo sakuTrebaSi arsebuli<br />
miwis faqtobrivi mflobelobis SemTxvevaSi _ faqtobriv mflobelad<br />
gaxdomis Tvis momdevno Tvidan.<br />
16. sasoflo-sameurneo daniSnulebis miwaze qonebis gadasaxadi<br />
gadaixdeba saangariSo wlis 15 noembramde.<br />
17. arasasoflo-sameurneo daniSnulebis miwaze qonebis gadasaxadi<br />
gadaixdeba or Tanabar nawilad _ 15 agvistomde da 15 noembramde.<br />
18. Senoba-nagebobebiT dakavebul miwis nakveTze, romelic ramdenime<br />
piris sakuTrebaSia, gadasaxadi gadaixdeba cal-calke nagebobisaTvis<br />
TiToeuli piris TanasakuTrebaSi arsebuli farTobis proporciulad.<br />
19. sajaro reestri qonebaze sakuTrebis registracias axdens mxolod<br />
<strong>sagadasaxado</strong> organos cnobis safuZvelze, romliTac dasturdeba faqti<br />
qonebis gadasaxadis gadaxdis an <strong>sagadasaxado</strong> valdebulebis ararsebobis .<br />
muxli 276. <strong>sagadasaxado</strong> SeRavaTebi<br />
1. qonebis gadasaxadiT ar ibegreba:<br />
a) am <strong>kodeqsi</strong>s 272-e muxlis me-4 nawilis ,,a” qvepunqtiT gansazRvruli<br />
dabegvris obieqtis mesakuTre, romlis ojaxis mier kalendaruli wlis<br />
ganmavlobaSi miRebuli Semosavali ar aRemateba 40 000 lars;<br />
b) 2007 wlis 1 ianvramde Jurnal-gazeTebis sagamomcemlo saqmianobiT<br />
dakavebuli pirebis balansze arsebuli da am saqmianobaSi uSualod<br />
gamoyenebuli qoneba;<br />
g) miwis is farTobebi, romlebic uSualod aris dakavebuli sarkinigzo<br />
transportis savagono da salokomotivo depoebis saliandago distanciebis,<br />
gasxvisebis zolis da damcavi zonis mier da gamoiyeneba ZiriTadi<br />
saqmianobisaTvis, agreTve arafunqcionirebadi rkinigzis sadgurebis mier<br />
dakavebuli miwebi, romlebic ar gamoiyeneba ekonomikuri saqmianobisaTvis;<br />
d) bunebis dacvisa da saxanZro usafrTxoebisaTvis gamoyenebuli qoneba,<br />
garda miwisa;<br />
e) mimosvlis gzebi, sakomunikacio da eleqtrogadamcemi xazebi;<br />
v) <strong>saqarTvelos</strong> standartizaciis, metrologiisa da sertifikaciis<br />
saxelmwifo departamentis teritoriuli organoebis saetalono da sastendo<br />
mowyobilobebi;<br />
z) organizaciis qoneba, garda miwisa da ekonomikuri saqmianobisaTvis<br />
gamoyenebuli qonebisa;<br />
T) ,,navTobisa da gazis Sesaxeb~ <strong>saqarTvelos</strong> kanoniT gansazRvruli<br />
navTobisa da gazis operaciebis sawarmoeblad gamoyenebuli qoneba;<br />
146
i) saxelmwifo sakuTrebaSi arsebuli miwis nakveTis is nawili,<br />
romelic gadacemuli aqvs sabiujeto organizacias, garda samewarmeo<br />
saqmianobisaTvis gamoyenebuli miwebisa;<br />
k) bunebisa da istoriuli Zeglebis dacvis organizaciebis miwis<br />
farTobebi, romlebzedac ganlagebulia saxelmwifos mier istoriul,<br />
kulturul an/da arqiteqturul Zeglebad miCneuli nagebobebi, Tu isini ar<br />
gamoiyeneba samewarmeo saqmianobisaTvis romelSic ar igulisxmeba<br />
Sesasvleli bileTebis realizacia;<br />
l) bunebrivi parkebiT, botanikuri da dendrologiuri baRebiT,<br />
kulturisa da dasvenebis municipaluri parkebiT an/da sasaflaoebiT,<br />
zoologiuri baRebiT an/da parkebiT, okeanariumebiT, skverebiT, xeivnebiT,<br />
daculi teritoriebiT, satyeo organizaciebiT, agreTve Ria sauwyebo<br />
parkebiT, baRebiT da tye-baRebiT dakavebuli miwebi, garda am teritoriaze<br />
ekonomikuri saqmianobisaTvis gamoyenebuli nakveTebisa;<br />
m) qalaqis wyalsacavebiT da maTi akvatoriebiT dakavebuli is miwebi,<br />
romlebic gamoiyeneba satransporto da miwisqveSa komunikaciebisaTvis da ar<br />
gamoiyeneba sasoflo-sameurneo produqciis warmoebisa da ekonomikuri<br />
saqmianobisaTvis;<br />
n) hidrometeorologiuri centrebis, garemos dabinZurebis kontrolis<br />
sadgurebisa da danadgarebis funqcionirebisaTvis gamoyenebuli miwebi;<br />
o) sasmeli wyliT mosaxleobis momaragebisaTvis, eleqtrosadgurebisa<br />
da samelioracio sistemebisa da maTi funqcionirebisaTvis gankuTvnili<br />
wyalsacavebiT dakavebuli miwebi da am obieqtebis sanitariul-dacviTi da<br />
teqnikuri zonebi;<br />
p) „ navTobisa da gazis Sesaxeb“ <strong>saqarTvelos</strong> kanoniT gansazRvruli<br />
navTobisa da gazis operaciebis (saqmianobis) sawarmoeblad gamoyenebuli<br />
miwis nakveTebi, Tu isini sxva mizniT ar gamoiyeneba;<br />
J) <strong>saqarTvelos</strong> gemebis saxelmwifo reestrSi registrirebuli da<br />
<strong>saqarTvelos</strong> saxelmwifo almiT mcuravi gemebi, garda am <strong>kodeqsi</strong>s 272-e<br />
muxlis me-4 nawilis ,,d”qvepunqtiT gansazRvruli dabegvris obieqtisa;<br />
r) sasoflo-sameurneo daniSnulebis miwis nakveTebi, romelTa<br />
nayofieri fenac sanaxevrod an metadaa dazianebuli stiqiis Sedegad;<br />
s) qurTis, eredvisa da TiRvis Temebi, soflebi: avnevi da nuli –<br />
droebiT, konfliqtis mogvarebamde da ekonomikuri situaciis mowesrigebamde;<br />
t) saxelmwifo sakuTrebaSi arsebuli da gamouyenebeli saTibebi,<br />
saZovrebi, sarekultivacio da samarago sasoflo-sameurneo daniSnulebis<br />
miwebi;<br />
u) is miwebi, romlebic gamoiyeneba aerodromebis, aeroportebis,<br />
vertodromebisa da aeronavigaciis usafrTxoebis zonebad da miwisqveSa<br />
komunikaciebisaTvis, agreTve navsadgurebisaTvis perspeqtiuli ganviTarebis<br />
mizniT damagrebuli miwis nakveTebi, Tu isini ar gamoiyeneba ekonomikuri<br />
saqmianobisaTvis;<br />
f) fizikuri da iuridiuli pirebi, romlebmac miiRes axal<br />
asaTvisebeli sasoflo-sameurneo daniSnulebis miwebi – miRebidan 5 wlis<br />
ganmavlobaSi;<br />
q) nasoflarebis teritoriaze, agreTve gansaxlebis saxelmwifo<br />
RonisZiebaTa Sesabamisad dasaxlebul moqalaqeTa ojaxebi – dasaxlebidan 5<br />
wlis ganmavlobaSi;<br />
R) 2004 wlis 1 martis mdgomareobiT fizikuri piris sakuTrebaSi<br />
arsebuli, 5 heqtaramde farTobis sasoflo-sameurneo daniSnulebis miwis<br />
nakveTebi;<br />
147
y) ,,miwebis melioraciis Sesaxeb” <strong>saqarTvelos</strong> kanonis Sesabamisad<br />
sajaro samarTlis iuridiuli pirisaTvis uzufruqtis xelSekrulebiT<br />
gadacemuli saxelmwifo sakuTrebis samelioracio infrastruqtura. agreTve<br />
2014 wlis 1 ianvramde ,,miwebis melioraciis Sesaxeb” <strong>saqarTvelos</strong> kanoniT<br />
gansazRvruli samelioracio asociaciebisaTvis gadacemuli, maTi<br />
momsaxurebis teritoriaze arsebuli samelioracio infrastruqtura.<br />
S) meore msoflio omis invalidebi da maTTan gaTanabrebuli pirebi–<br />
privatizaciis wesiT miRebul miwis farTobebze;<br />
C) `maRalmTiani regionebis socialur-ekonomikuri da kulturuli<br />
ganviTarebis Sesaxeb“ <strong>saqarTvelos</strong> kanoniT gansazRvruli, kavkasionis qedis<br />
samxreT ferdobze ganlagebuli raionebisa da aWara-guriis mTianeTis<br />
soflebis, Temebisa da dabebis mcxovrebni – mocemul teritoriebze arsebul<br />
miwis nakveTebze. samxreT <strong>saqarTvelos</strong> maRalmTian regionebSi mcxovrebT<br />
mocemul teritoriebze arsebul miwis nakveTebze miwis gadasaxadi<br />
umcirdebaT 50 procentiT;<br />
c) samedicino saqmianobisaTvis gamoyenebuli samedicino<br />
dawesebulebaTa qoneba, garda miwisa;<br />
Z) samedicino dawesebulebebze damagrebuli miwis nakveTebi, Tu isini<br />
ar gamoiyeneba arasamedicino ekonomikuri saqmianobisaTvis;<br />
w) samecniero-kvleviTi, saswavlo, sacdel-saseleqcio, eqsperimentuli,<br />
jiSTa gamocdis is nakveTebi, romlebic gamoiyeneba samecniero da saswavlo<br />
miznebisaTvis da romlebzedac samuSaoebi finansdeba biujetidan;<br />
W) nakveTebi, romlebic gamoiyeneba usinaTloebis, yru-munjebis,<br />
gonebrivad CamorCenili da fizikurad ganuviTarebeli bavSvebis, omis<br />
veteranTa sazogadoebebis, moxucTa da bavSvTa saxlebis, mozardTa<br />
socialuri adaptaciisa da SromiTi reabilitaciis centrebis mier TavianTi<br />
ZiriTadi funqciebis SesrulebisaTvis da finansdeba biujetidan; nakveTebi,<br />
gamoyenebuli bavSvTa saxlebis, specialuri skola-internatebis, bavSvTa<br />
soflebisa da sabavSvo baRebis mier, romlebic usasyidlod ewevian bavSvTa<br />
movla-aRzrdas da maTTvis ganaTlebis micemas, Tu isini ar gamoiyeneba<br />
ekonomikuri saqmianobisaTvis;<br />
x) sasoflo-sameurneo daniSnulebis miwis nakveTebi, romlebzedac<br />
moweuli mosavlis naxevarze metic ganadgurda stiqiis (qariSxali, setyva,<br />
gvalva, wyaldidoba) da sxva forsmaJoruli garemoebebis Sedegad. miwis<br />
gadasaxadisagan gaTavisuflebis safuZvelia adgilobrivi TviTmmarTvelobis<br />
warmomadgenlobiTi organos gadawyvetileba, romelic miiReba <strong>saqarTvelos</strong><br />
soflis meurneobisa saministros Sesabamis teritoriul organosTan<br />
SeTanxmebiT. komisiis daskvna dgeba orjer – stiqiis damTavrebis momentidan<br />
2 kviris vadaSi da mosavlis aRebis win;<br />
j) samonadireo meurneobebis mier dakavebuli miwebi.<br />
2. dadgenili <strong>sagadasaxado</strong> SeRavaTebi ar vrceldeba im SemTxvevebze,<br />
rodesac SeRavaTebis mqone fizikuri an iuridiuli piri mis sakuTrebaSi,<br />
mflobelobaSi an sargeblobaSi arsebul miwis nakveTs (an mis nawils) an/da<br />
Senoba-nagebobebs (an maT nawils) ijariT gadascems sxva fizikur an<br />
iuridiul pirs.<br />
3. am muxlis pirveli nawilis `a~ qvepunqtiT gaTvaliswinebuli<br />
SeRavaTi ar vrceldeba im SemTxvevaSi, Tu qoneba gamoiyeneba ekonomikuri<br />
saqmianobisaTvis.<br />
148
Tavi LXI<br />
saTamaSo biznesis gadasaxadi<br />
muxli 277. gadasaxadis gadamxdelebi<br />
saTamaSo biznesis gadasaxadis gadamxdelad iTvlebian pirebi,<br />
romlebic ewevian samewarmeo saqmianobas latariebiT, kazinoebiT<br />
(samorineebiT), azartuli da sxva saTamaSo biznesiT da aseTi saqmianoba<br />
moqmedi kanonmdeblobis Sesabamisad eqvemdebareba nebarTvas an/da<br />
licenzirebas.<br />
muxli 278. dabegvris obieqti<br />
saTamaSo biznesis gadasaxadiT dabegvris obieqtia:<br />
a) latariis bileTebis realizaciidan miRebuli amonagebi;<br />
b) azartuli da momgebiani TamaSebisaTvis gamoyenebuli saTamaSo<br />
magidebi, saTamaSo aparatebi;<br />
g) totalizatoris, bingos, lotos salaroebi (specialurad mowyobili<br />
adgili, sadac molaris an/da specialuri aparatis an sxva saSualebiT<br />
xorcieldeba fsonis miReba an/da mogebis gacema);<br />
d) wamaxalisebeli gaTamaSebis saprizo fondi;<br />
e) sistemur-eleqtronuli formis TamaSoba.<br />
muxli 279. gadasaxadis ganakveTebi<br />
gadasaxadis ganakveTebis diferencireba xdeba saTamaSo biznesis<br />
saxeobidan gamomdinare da ganisazRvreba:<br />
a) latariebis mowyobaze – latariis bileTebis realizaciidan<br />
miRebuli amonagebis ara umetes 20 procentisa;<br />
b) samorines TiToeul saTamaSo magidaze – TveSi 5 000-dan 10 000<br />
laramde;<br />
g) TiToeul saTamaSo aparatze – TveSi 50-dan 200 laramde;<br />
d) totalizatoris, bingos, lotos TiToeul salaroze – TveSi 300-dan<br />
600 laramde;<br />
e) TiToeul wamaxalisebel gaTamaSebaze – saprizo fondis 10 procenti;<br />
v) sistemur-eleqtronuli formis TamaSobaze – TveSi 2000-dan 10 000<br />
laramde.<br />
muxli 280. angariSgeba da gadaxdis wesi<br />
1. wamaxalisebeli gaTamaSebisa da latariebis momwyobni valdebulni<br />
arian adgilobriv <strong>sagadasaxado</strong> organoebSi yovelTviurad waradginon<br />
deklaracia, romlis formas amtkicebs <strong>saqarTvelos</strong> finansTa ministri da<br />
gadaixadon gadasaxadi ara ugvianes saangariSo Tvis momdevno Tvis 15<br />
ricxvisa.<br />
2. wamaxalisebeli gaTamaSebis momwyobi organizatori piris<br />
yovelTviuri gadasaxadis odenoba ganisazRvreba saangariSo TveSi<br />
gaTamaSebuli saprizo fondis mixedviT. amasTan, wamaxalisebeli gaTamaSebis<br />
bolo saangariSo TveSi gadasaxadis odenoba ganisazRvreba saprizo fondis<br />
narCeni (TanxiT) RirebulebiT.<br />
3. samorines magidebis, saTamaSo aparatebisa da totalizatoris, bingos,<br />
lotos salaroebis mowyobisas TamaSebis organizatorebi gadasaxadebs<br />
ixdian gadasaxadis gadaxdis niSnebis SeZenisas.<br />
4. am Tavis miznebisaTvis gadasaxadis gadaxdis niSanSi igulisxmeba<br />
TamaSebis mowyobis dros saTamaSo magidebsa da saTamaSo aparatebze,<br />
149
totalizatoris, bingos, lotos salaroebze misamagrebeli niSani, romelic<br />
adasturebs gadasaxadis gadaxdas da TamaSebis momwyobis uflebas TamaSebis<br />
mowyobis adgilebze saTamaSo magidebisa da aparatebis dadgmasa da<br />
totalizatoris, bingos, lotos salaroebis mowyobaze.<br />
5. gadasaxadis gadaxdis niSani unda Seicavdes:<br />
a) ganumeorebel kods;<br />
b) gadasaxadiT dabegvris periods;<br />
g) gansxvavebul fers saTamaSo biznesis saxeobebis mixedviT.<br />
6. saTamaSo biznesis gadasaxadis gadaxdis niSnebis eskizs amtkicebs<br />
<strong>saqarTvelos</strong> finansTa ministri.<br />
7. piri gadasaxadis gadaxdis niSans iZens dabegvris obieqtis<br />
faqtobrivi ganTavsebis teritoriaze moqmedi gadasaxadis ganakveTis mixedviT<br />
Sesabamis <strong>sagadasaxado</strong> inspeqciaSi saangariSo periodis dawyebamde.<br />
8. gadasaxadis gadaxdis niSani registraciaSi tardeba Sesabamis<br />
<strong>sagadasaxado</strong> inspeqciaSi TamaSebis momwyobis saxelze.<br />
9. TamaSebis organizatorebi gadasaxadis gadaxdis niSans amagreben<br />
saTamaSo magidebze, saTamaSo aparatebsa da totalizatoris, bingos, lotos<br />
salaroebis TvalsaCino adgilas, TamaSebis dawyebis pirvel dRes da xsnian<br />
yoveli saangariSo Tvis bolo samuSao dRes.<br />
10. gadasaxadis gadaxdis niSnebis SeZenis, registraciis, damagrebisa da<br />
dazianebuli niSnebis Secvlis, agreTve umoqmedo dabegvris obieqtebis<br />
daluqvis wesebs adgens <strong>saqarTvelos</strong> finansTa ministri.<br />
kari XIV<br />
daskvniTi da gardamavali debulebani<br />
Tavi LXII<br />
daskvniTi da gardamavali debulebani<br />
muxli 281. <strong>kodeqsi</strong>s amoqmedeba<br />
1. es <strong>kodeqsi</strong> amoqmeddes 2005 wlis 1 ianvridan.<br />
2. am <strong>kodeqsi</strong>s proceduruli debulebebi gamoiyeneba 2005 wlis 1<br />
ianvridan im <strong>sagadasaxado</strong> periodebze, romlebic mTavrdeba 2005 wlis 1<br />
ianvramde.<br />
3. am <strong>kodeqsi</strong>s amoqmedebidan Zaladakargulad CaiTvalos <strong>saqarTvelos</strong><br />
<strong>sagadasaxado</strong> <strong>kodeqsi</strong> (parlamentis uwyebani, #32, 24 ivlisi, 1997) 2005 wlis 1<br />
ianvridan dawyebul <strong>sagadasaxado</strong> periodebze.<br />
muxli 282. gardamavali debulebebi<br />
1. 2005 wlis 1 ivlisamde dRg-is ganakveTi Seadgens dasabegri brunvis an<br />
dasabegri importis Tanxis 20 procents.<br />
2. am <strong>kodeqsi</strong>s 208-e muxliT gaTvaliswinebuli saqonlis aRricxvisa da<br />
moZraobis Jurnali samoqmedod SemoRebul iqnes 2005 wlis 1 martidan.<br />
<strong>saqarTvelos</strong> prezidenti<br />
q. Tbilisi,<br />
2004 wlis ------<br />
mixeil saakaSvili<br />
150
<strong>saqarTvelos</strong> kanoni<br />
`normatiuli aqtebis Sesaxeb~ <strong>saqarTvelos</strong><br />
kanonSi cvlilebis Setanis Sesaxeb<br />
muxli 1. `normatiuli aqtebis Sesaxeb~ <strong>saqarTvelos</strong> kanonis<br />
(parlamentis uwyebani, 19 noemberi, 1996, gv.1) 45-e muxlis me-4 nawili<br />
Camoyalibdes Semdegi redaqciiT:<br />
`4. <strong>saqarTvelos</strong> <strong>sagadasaxado</strong> kodeqsSi cvlilebebisa da damatebebis<br />
Sesatanad kanonproeqti waredgineba <strong>saqarTvelos</strong> parlaments, romelic<br />
aqveynebs mas sayovelTao-saxalxo ganxilvisaTvis. parlamentSi kanonproeqtis<br />
ganxilva iwyeba misi gamoqveynebidan erTi Tvis Semdeg.~.<br />
muxli 2. es kanoni amoqmeddes 2005 wlis 1 ianvridan.<br />
<strong>saqarTvelos</strong> prezidenti<br />
mixeil saakaSvili<br />
q. Tbilisi<br />
2004 wlis ----------<br />
# ----------<br />
151
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