saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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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
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