saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
saqarTvelos sagadasaxado kodeqsi
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
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
Change language