saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
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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 />
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