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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warmoadgens, romelic <strong>da</strong>sabegri operaciis drois mixedviT ga<strong>da</strong>xdili iyo wardgenili<br />
saga<strong>da</strong>saxado angariSfaqturis Sesabamisad <strong>da</strong> dRg-s saxiT ga<strong>da</strong>xdili Tanxa CaTvlas<br />
<strong>da</strong>eqvemdebarebo<strong>da</strong> mxolod im SemTxvevaSi, Tu dRg-s ga<strong>da</strong>x<strong>da</strong> ganxorcieldebo<strong>da</strong><br />
saxelmwifo biujetSi. saga<strong>da</strong>saxado kodeqsis 115-e muxlis Tanaxmad, dRg-is ga<strong>da</strong>mxdelad<br />
registrirebuli piri, romelic awarmoebs <strong>da</strong>sabegr operacias, angariS-faqturas gamowers<br />
oTx egzemplarad. pirveli <strong>da</strong> mesame pirebi waredgineba myidvels, xolo meore <strong>da</strong> meoTxe<br />
pirebi rCeba gamyidvels. amasTan, angariS-faqturis meoTxe pirs gamyidveli warudgens<br />
saga<strong>da</strong>saxado organoebs saga<strong>da</strong>saxado kontrolis gansaxorcieleblad, xolo mesame pirs<br />
myidveli warudgens saga<strong>da</strong>saxado organos Tavisi adgilmdebareobis mixedviT saga<strong>da</strong>saxado<br />
CaTvlis misaRebad, rasac konkretul SemTxvevaSi ar momx<strong>da</strong>ra, Sesabamisad, sakasacio<br />
sasamarTlo iziarebs saapelacio sasamarTlos msjelobas imis Taobaze, rom biujetis<br />
winaSe arc angariSsworeba ganxorcielebula.<br />
sakasacio sasamarTlo ver gaiziarebs kasatoris motivs imis Sesaxeb, rom sk-is 427-e<br />
muxlis Sesabamisad, i/m `a. dvalisaTvis” saqonlis safasuris <strong>da</strong> dRg-s Tanxis ga<strong>da</strong>xdiT<br />
Sewy<strong>da</strong> Sps `cisferi mTebis” saga<strong>da</strong>saxado valdebuleba <strong>da</strong> saga<strong>da</strong>saxado kodeqsis 248-e<br />
muxlis Sesabamisad igi ar warmoadgens debitors, ris gamoc mopasuxes ar hqon<strong>da</strong> dRg-s<br />
saxiT ga<strong>da</strong>saxdeli Tanxis moTxovnis ufleba, ramdena<strong>da</strong>c sakasacio sasamarTlo<br />
ganmartavs, rom saga<strong>da</strong>saxado kodeqsis 245-248-e muxlebiT gansazRvrulia ga<strong>da</strong>saxadis<br />
iZulebiT ga<strong>da</strong>xdevinebis saxeebi, kerZod, saga<strong>da</strong>saxdo giravnobis, qonebaze ya<strong>da</strong>Ris<br />
<strong>da</strong>debisa <strong>da</strong> mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqcevis gziT<br />
ga<strong>da</strong>saxdebis amoReba, maSin, rodesac konkretul SemTxvevaSi sainkaso <strong>da</strong>valeba<br />
ganxorciel<strong>da</strong> saga<strong>da</strong>saxado kodeqsis 265 `e’’ muxlis safuZvelze, romlis Tanaxmad,<br />
imperatiulad aris gansazRvruli saga<strong>da</strong>saxado organoTa uflebebi, maT Soris,<br />
ga<strong>da</strong>saxadebis ga<strong>da</strong>xdevinebis iZulebiTi meTodebiTa <strong>da</strong> sainkaso <strong>da</strong>valebis safuZvelze<br />
amoiRon <strong>da</strong>dgenil va<strong>da</strong>Si ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadi, finansuri sanqciis saxiT <strong>da</strong>kisrebuli<br />
jarima <strong>da</strong> sauravi, agreTve, <strong>administraciul</strong>i jarima sawarmoebisagan, Tanamdebobis<br />
pirebisa <strong>da</strong> moqalaqeebisagan. Sesabamisad, sakasacio sasamarTlo ver gaiziarebs kasatoris<br />
motivs imis Taobaze, rom saga<strong>da</strong>saxado organom <strong>da</strong>arRvia saga<strong>da</strong>saxdo kodeqsis 224-236-e<br />
muxlebiT <strong>da</strong>dgenili wesi, ramdena<strong>da</strong>c sakasacio sasamarTlo saga<strong>da</strong>saxado kodeqsis 235-<br />
236-e muxlebis safuZvelze ganmartavs, rom miTiTebuli norma iTvaliswinebs ara sainkaso<br />
<strong>da</strong>valebis gamoyenebis, aramed _ ga<strong>da</strong>saxadis <strong>da</strong>ricxvis Sesaxeb ga<strong>da</strong>mxdelis informirebas.<br />
ufro metic, saga<strong>da</strong>saxado kodeqsis 235.5 muxlis Sesabamisad, Tu ga<strong>da</strong>saxadebis<br />
ga<strong>da</strong>xdevineba <strong>da</strong>kavSirebulia saga<strong>da</strong>saxado deklaraciebis SevsebasTan, ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>xdis valdebulebaTa amsaxveli deklaraciis Sevseba ganixileba, rogorc a) am<br />
ga<strong>da</strong>saxadis <strong>da</strong>ricxva; b) Setyobineba am ga<strong>da</strong>saxadis ga<strong>da</strong>xdis Sesaxeb <strong>da</strong> ga<strong>da</strong>saxadis<br />
moTxovna deklaraciis wardgenasTan erTad.<br />
saqarTvelos saga<strong>da</strong>saxado kodeqsis 238-e muxlis Sesabamisad, ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xdeba<br />
am kodeqsiTa <strong>da</strong> <strong>sxva</strong> normatiuli aqtebiT gaTvaliswinebul vadebSi, xolo Tu<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdis va<strong>da</strong> am kodeqsiT ar aris gansazRvruli, maSin ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong><br />
xdeba deklaraciis wardgenisaTvis <strong>da</strong>dgenil va<strong>da</strong>Si. saqarTvelos saga<strong>da</strong>saxado kodqesis<br />
252-e muxlis Tanaxmad, <strong>da</strong>dgenilia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis vldebuleba, ga<strong>da</strong>ixados,<br />
sauravi va<strong>da</strong>gasul saga<strong>da</strong>saxado ga<strong>da</strong>saxdelebze, romelic amave kodeqsis 243-e muxlis<br />
Sesabamisad, SeiZleba ga<strong>da</strong>xdevinebul iqnes gasaCivrebis an apelaciis miuxe<strong>da</strong>vad, miT<br />
ufro, rom konkretul SemTxvevaSi va<strong>da</strong>gasul saga<strong>da</strong>saxado ga<strong>da</strong>saxdelebze sauravisa <strong>da</strong><br />
jarimis <strong>da</strong>ricxvis <strong>da</strong> dRg-s CaTvlis gauqmebis arakanoniereba mosarCeles miTiTebuli aqvs<br />
sarCelis samarTlebriv safuZvlad <strong>da</strong> aRniSnuli mas sasarCelo wesiT sa<strong>da</strong>vod ar<br />
gauxdia. amdenad, sakasacio sasamarTlo iziarebs saapelacio sasamarTlos msjelobas imis<br />
Sesaxeb, rom <strong>da</strong>vis sagani, sainkaso <strong>da</strong>valeba ar aris <strong>administraciul</strong>i aqti, ramdena<strong>da</strong>c<br />
igi warmoadgens saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili ga<strong>da</strong>saxadebis iZulebiT ga<strong>da</strong>xdevinebis<br />
erT-erT saxes, kerZod, proceduras romlis kanonierebaze msjeloba SeuZlebelia pirze,<br />
konkretul SemTxvevaSi _ mosarCeleze ga<strong>da</strong>saxadis <strong>da</strong>ricxvis Sesaxeb <strong>administraciul</strong>i<br />
organos Sesabamisi aqtis gareSe.<br />
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