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 ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
iujetis <strong>da</strong>valianeba ar ericxeba <strong>da</strong> maT Sesabamisad biujetTan angariSsworeba nawarmoebi<br />
aqvT. saqmeSi <strong>da</strong>culia Sps `elita-XXI~ <strong>da</strong> Sps `kontaqtis~ mier TiToeul operaciaze<br />
Sedgenili angariS-faqturebi, romelTa meSveobiT SesaZlebelia rogorc myidvelis, ise _<br />
gamyidvelis identificireba, deklaraciebi, yoveliTviuri saga<strong>da</strong>saxado angariS-faqturebis<br />
reestrebi. ganxorcielebuli <strong>da</strong>sabegri operaciis droisaTvis moqmedi saga<strong>da</strong>saxado<br />
kodeqsis 114-e muxlis pirveli nawilis Tanaxmad, am muxlis debulebaTa gaTvaliswinebiT,<br />
CasaTvleli dRg-s Tanxa aris ga<strong>da</strong>saxadis Tanxa, romelic <strong>da</strong>sabegri operaciis drois<br />
mixedviT ga<strong>da</strong>xdilia wardgenili angariS-faqturebis Sesabamisad an ga<strong>da</strong>xdilia sabaJo<br />
deklaraciis mixedviT. dRg-s CaTvlas <strong>da</strong>eqvemdebareba saqarTvelos biujetSi ga<strong>da</strong>xdili<br />
dRg-s Tanxa. amave kodeqsis 115-e muxlis me-2 nawilis Tanaxmad, saga<strong>da</strong>saxado angariSfaqtura<br />
warmoadgens finansTa saministros mier <strong>da</strong>dgenili mkacri aRricxvis dokumentebs,<br />
romliTac <strong>da</strong>sturdeba dRg-s ga<strong>da</strong>xdevinebis faqti, xolo 116-e muxlis pirveli nawilis<br />
mixedviT, dRg-s deklaracia wardgenili <strong>da</strong> ga<strong>da</strong>xdili un<strong>da</strong> iqnes registraciis adgilis<br />
mixedviT saga<strong>da</strong>saxado organoSi.<br />
ssk-is 407-e muxlis meore nawilis Tanaxmad, saapelacio sasamarTlos palatis mier<br />
<strong>da</strong>mtkicebulad cnobili faqtobrivi garemoebebi savaldebuloa sasamarTlosaTvis, Tu<br />
wamoyenebuli ar aris <strong>da</strong>matebiTi <strong>da</strong> <strong>da</strong>sabuTebuli sakasacio pretenzia. aseTi Sinaarsis<br />
pretenzia kasatoris mier sakasacio saCivarSi wamoyenebuli ar aris. finansTa saministros<br />
saga<strong>da</strong>saxado departamentis mier raime mtkicebuleba, romliTac <strong>da</strong><strong>da</strong>sturdebo<strong>da</strong><br />
zemoaRniSnuli angariS-faqturebis siyalbe an maTi warudgenloba aWaris a.r. saga<strong>da</strong>saxado<br />
saxelmwifo departamentSi kasatoris mier warmodgenili ar iqna. sakasacio sasamarTlo<br />
yuradRebas amaxvilebs im garemoebaze, rom finansTa saministros 09.02.04w. #02-15/19/845<br />
weriliT saqarTvelos finansTa saministros saga<strong>da</strong>saxado departaments saxelmZRvanelod<br />
<strong>da</strong> Sesasruleblad gaegzavna saqarTvelos saxelmwifo <strong>da</strong> aWaris a/r biujetebs Soris<br />
urTierTobaTa srulyofis sakiTxTa Semswavleli komisiis 05.02.04w. #3 sxdomis oqmi,<br />
romlis me-4 <strong>da</strong> me-7 punqtebis mixedviT aRkveTili un<strong>da</strong> iqnes yovelgvari Seferxebebi<br />
aWaris a/r gacemuli dRg-s angariS-faqturebis CaTvlaSi <strong>da</strong> ganmartebuli iqna, rom<br />
saga<strong>da</strong>saxado departamentis aWaris a/r teritoriuli organo funqcionirebs, rogorc<br />
saqarTvelos saga<strong>da</strong>saxado erTiani sistemis Semadgeneli nawili. dRg-s gauqmebuli<br />
CaTvlebis aRdgena <strong>da</strong>sturdeba agreTve finansTa saministros saga<strong>da</strong>saxado departamentis<br />
Tavmjdomaris 26.08.03w. #2454-s brZanebiT saga<strong>da</strong>saxado inspeqciebisaTvis<br />
saxelmZRvanelod <strong>da</strong>gzavnili saga<strong>da</strong>saxado departamentis saTaTbiro sabWos 23.07.05w. #5<br />
sxdomis oqmis me-9 punqtiT.<br />
aRniSnuli<strong>da</strong>n gamomdinare sakasacio palata iziarebs saapelacio sasamarTlos mosazrebas<br />
imis Sesaxeb, rom mocemul SemTxvevaSi saqonlis mimwodeblis Sps `elitas” <strong>da</strong> saqonlis<br />
mimRebis Sps `kontaqtis” mier saga<strong>da</strong>saxado valdebulebebi <strong>da</strong>matebuli Rirebulebis<br />
ga<strong>da</strong>saxadTan mimarTebaSi Sesrulebul iqna saga<strong>da</strong>saxado kodeqsis 28.1, 29.25, 30-e <strong>da</strong><br />
116.1 muxlebis moTxovnaTa Sesabamisad, Sps `elitas” mier dRg-s Tanxebi ga<strong>da</strong>xdil iqna<br />
registraciis adgilis mixedviT <strong>da</strong> Cairicxa aWaris a/r biujetSi, romelic `sabiujeto<br />
sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa Sesaxeb~ saqarTvelos kanonis me-2 me-6, me-7<br />
muxlebis Tanaxmad, aris saqarTvelos erTiani centralizebuli sabiujeto sistemis<br />
ganuyofeli nawili. Amdenad, <strong>da</strong>culia saga<strong>da</strong>saxado kodeqsis 114-e muxlis moTxovna imis<br />
Sesaxeb, rom dRg-is CaTvlas <strong>da</strong>eqvemdebareba saqarTvelos biujetSi ga<strong>da</strong>saxdeli an<br />
ga<strong>da</strong>xdili dRg-is Tanxa. saqarTvelos saga<strong>da</strong>saxado kodeqsis 6.4 muxlisa <strong>da</strong> 233-e<br />
muxlis `g~ qvepunqtis, agreTve, `komerciuli barkebis Sesaxeb~ kanonis Sesabamisad, aWaris<br />
a/r biujeti<strong>da</strong>n saqarTvelos saxelmwifo biujetSi ga<strong>da</strong>saxadis Tanxis Sesabamisi<br />
biujetis SemosavalSi Caricxvis valdebuleba ar Seadgens arc saqonlis myidvelis <strong>da</strong><br />
arc ga<strong>da</strong>mxdelis valdebulebas. sa<strong>da</strong>vo periodSi moqmedi saqarTvelos prezidentis<br />
31.12.02w. #567 brZanebulebiT <strong>da</strong>mtkicebuli `saqarTvelos finansTa saministros~<br />
debulebis Tanaxmad, saqarTvelos finansTa saministros evalebo<strong>da</strong> sabiujeto regulirebis<br />
ganxorcieleba, sabiujeto procesis mimdinareobis xelmZRvaneloba, finansTa saministros<br />
saga<strong>da</strong>saxado departamenti uzrunvelyof<strong>da</strong> saxelmwifoebrivi <strong>da</strong> adgilobrivi<br />
115
Change language