saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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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 />
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