administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
administraciul da sxva kategoriis saqmeebze # 10 (lurji) t!b!h!b!e!b!t ...
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a/r biujeti warmoadgens saqarTvelos erTiani centralizebuli sabiujeto sistemis<br />
ganuyofel nawils. saqarTvelos saga<strong>da</strong>saxado kodeqsis 6.4 muxlisa <strong>da</strong> 233-e muxlis `g~<br />
qvepunqtis, aseve, `komerciuli bankebis Sesaxeb~ kanonis Sesabamisad, aWaris a/r<br />
biujeti<strong>da</strong>n saqarTvelos saxelmwifo biujetSi ga<strong>da</strong>saxadis Tanxis Sesabamisi biujetis<br />
SemosavalSi Caricxvis valdebulebis Seusruleblobis samarTlebrivi Sedegebis gamo Sps<br />
`kontaqts” pasuxismgebloba ar ekisreba.<br />
saapelacio palatis ga<strong>da</strong>wyvetileba finansTa saministros saga<strong>da</strong>saxado departamentma<br />
sakasacio wesiT gaasaCivra. kasatorma gasaCivrebuli ga<strong>da</strong>wyvetilebis gauqmeba <strong>da</strong> axali<br />
ga<strong>da</strong>wyvetilebis miRebiT Sps `kontaqtisaTvis~ 44519 laris dRg-s CaTvlebis aRdgenaze<br />
uaris Tqma moiTxova.<br />
kasatori aRniSnavs, rom `sabiujeto sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa Sesaxeb~<br />
kanonis me-9 muxlis Sesabamisad, saqarTvelos biujetSi Tanxa <strong>da</strong>ricxulad iTvleba, Tu<br />
is aisaxeba erovnuli bankis mier gaxsnil saxazino angariSze. winaaRmdeg SemTxvevaSi<br />
saga<strong>da</strong>saxado kodeqsiT gansazRvruli dRg-is CaTvlebis ganxorcieleba saqarTvelos<br />
biujeti<strong>da</strong>n Tanxebis <strong>da</strong>brunebis tolfasia, SeuZlebelia im Tanxebze CaTvlebis<br />
ganxorcieleba, romelic ar moxvedrila saxelmwifo biujetis erovnul bankSi gaxsnil<br />
saxazino angariSebze.<br />
kasatori miuTiTebs, rom mimwodeblis mier saga<strong>da</strong>saxado kodeqsis 115-e muxlis me-2<br />
nawiliT gansazRvruli angariS-faqturis gamowera a<strong>da</strong>sturebs myidvelis (<strong>da</strong>mkveTis) mier<br />
ara ga<strong>da</strong>saxadis, aramed _ dRg-iT <strong>da</strong>tvirTuli safasuris ga<strong>da</strong>x<strong>da</strong>sa <strong>da</strong> <strong>da</strong>sabegri<br />
operaciis ganxorcielebis faqts. is garemoeba, rom Sps `elita XXI_s” wardnili aqvs<br />
dRg-s deklaraciebi baTumis saga<strong>da</strong>saxado inspeqciaSi ar niSnavs, rom momwodebelma<br />
ga<strong>da</strong>ixa<strong>da</strong> deklaraciaSi aRniSnuli dRg-s kuTvnili Tanxebi saxelmwifo biujetSi <strong>da</strong><br />
Seasrula saga<strong>da</strong>saxado valdebulebebi. mimwodeblis mier angariS-faqturis gamowera<br />
a<strong>da</strong>sturebs myidvelis (<strong>da</strong>mkveTis) mier ara ga<strong>da</strong>saxadis, aramed _ dRg-iT <strong>da</strong>tvirTuli<br />
safasuris ga<strong>da</strong>x<strong>da</strong>sa <strong>da</strong> <strong>da</strong>sabegri operaciis ganxorcielebis faqts. amrigad saga<strong>da</strong>saxado<br />
angariS-faqtura ar aris ga<strong>da</strong>saxadis ga<strong>da</strong>xdilad aRiarebis sakmarisi safuZveli.<br />
gasaTvaliswinebelia, agreTve, isic, rom saga<strong>da</strong>saxado kodeqsis 115,7 muxli iTvaliswinebs<br />
angariS-faqturis gayalbebis SemTxvevas, rac sisxlis samarTlis pasuxismgeblobas iwvevs.<br />
kasatori miiCnevs, rom saqmeSi arsebuli saga<strong>da</strong>saxado inspeqciis cnobebi momwodeblis<br />
mier dRg-s Tanxis ga<strong>da</strong>xdis Taobaze arasakmarisi mtkicebulebaa. amasTan, ar momx<strong>da</strong>ra<br />
baTumis saga<strong>da</strong>saxado inspeqciaSi saga<strong>da</strong>saxado aRricxvaze myofi Sps `elita XXI-is~<br />
piradi aRricxvis baraTebisa <strong>da</strong> saga<strong>da</strong>saxado inspeqciaSi wardgenili dRg-is<br />
deklaraciebis Semowmeba.<br />
samotivacio nawili:<br />
sakasacio palata saqmis masalebis gacnobis, sakasacio saCivrebis safuZvlianobisa <strong>da</strong><br />
gasaCivrebuli ganCinebis kanoniereba-<strong>da</strong>sabuTebis Semowmebis Sedegad miCnevs, rom<br />
saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis sakasacio saCivari ar un<strong>da</strong><br />
<strong>da</strong>kmayofildes Semdeg garemoebaTa gamo:<br />
saqmeze <strong>da</strong>dgenilad aris cnobili, rom Sps `elitas” Sps `kontaqtisaTvis” miwodebul<br />
saqonelze 2003w. <strong>10</strong>, 11, 12, 21, 23, 31 ianvaris, 7, 13, 18, 26, 28 Tebervalis, 8, 14, 31<br />
martis, 4, 15, 24, 30 aprilis, 31 maisisa <strong>da</strong> 30 ivnisis angariS-faqturebi dRg-s<br />
deklaraciebTan erTad wardgenili aqvs registraciis adgilis mixedviT q. baTumis<br />
saxelmwifo saga<strong>da</strong>saxado inspeqciaSi, rac <strong>da</strong>sturdeba finansTa saministros saga<strong>da</strong>saxado<br />
departamentis baTumis saga<strong>da</strong>saxado inspeqciis ufrosis 13.02.04w. #83 cnobiT, inspeqciis<br />
ufrosisa <strong>da</strong> ga<strong>da</strong>mxdelTa momsaxureobis sammarTvelos ufrosis 22.12.04w. #4002<br />
cnobiT, romlis Tanaxmad, Sps `elita XXI-s~ xsenebuli saga<strong>da</strong>saxado angariS-faqturebi<br />
warmodgenili aqvs saga<strong>da</strong>saxado inspeqciaSi dRg-s <strong>da</strong>begvris deklaraciasTan erTad, Sps<br />
`elita-XXI~-s aRniSnuli angari-faqturebiT biujetTan angariSsworeba aqvs nawarmoebi.<br />
gar<strong>da</strong> amisa, baTumis saga<strong>da</strong>saxado inspeqciis ufrosis <strong>da</strong> ga<strong>da</strong>mxdelTa momsaxurebis<br />
sammarTvelos ufrosis 06.07.05w. #6776 cnobis Tanaxmad Sps `elita-XXI~<br />
registrirebulia baTumis saga<strong>da</strong>saxado inspeqciaSi <strong>da</strong> dRg-s piradi aRricxvis baraTze<br />
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