saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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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 />
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