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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ganxorcielebuli dRg-s CaTvlebi. aRniSnuli ga<strong>da</strong>wyvetileba saapelacio wesiT gaasaCivra<br />
goris saga<strong>da</strong>saxado inspeqciam.<br />
Tbilisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 26.11.04w ganCinebiT saqmeSi mesame pirebad Cabmul iqnen: saqarTvelos<br />
finansTa saministros saga<strong>da</strong>saxado departamenti, Sps `bakuri~, Sps `lomi~ <strong>da</strong> q. baTumis<br />
saga<strong>da</strong>saxado inspeqcia.<br />
Tbilisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 20.04.05w. ga<strong>da</strong>wyvetilebiT goris saga<strong>da</strong>saxado inspeqciis saapelacio<br />
saCivari <strong>da</strong>kmayofil<strong>da</strong> nawilobriv, goris raionuli sasamarTlos 31.08.04w.<br />
ga<strong>da</strong>wyvetilebis SecvliT saapelacio palatis mier miRebul iqna axali ga<strong>da</strong>wyvetileba,<br />
romliTac ind. mewarme `m. aRdgomelaSvilis~ sarCeli <strong>da</strong>kmayofil<strong>da</strong> _ aRdgenil iqna ind.<br />
mewarme `m. aRdgomelaSvilis~ mier 07.09.01w. q. baTumSi Sps `bakurisagan~ gamowerili<br />
saga<strong>da</strong>saxado angariS-faqturiT ganxorcielebul operaciaze 2024 laris dRg-s <strong>da</strong><br />
11.09.01w q. baTumSi Sps `lomisagan~ gamowerili angariS-faqturiT ganxorcielebul<br />
operaciaze 2280 laris dRg-s CaTvla, sul _ 4304 lari.<br />
saapelacio palatam miuTiTa, rom warmodgenili dokumentebis Tanaxmad, Sps `bakuri~ <strong>da</strong><br />
Sps `lomi~ registrirebulia q. baTumSi. saga<strong>da</strong>saxado inspeqciis cnobiT, Sps `loms~ <strong>da</strong><br />
Sps `bakurs~ sa<strong>da</strong>vo angariS-faqturebiT ganxorcielebul <strong>da</strong>sabegr operaciebze biujetTan<br />
angariSsworeba moxdenili aqvT.<br />
saapelacio palatam aRniSna, rom `sabiujeto sistemisa <strong>da</strong> sabiujeto uflebamosilebaTa<br />
Sesaxeb~ kanonis me-2 muxlis Sesabamisad saqarTvelos sabiujeto sistema aris qveynis<br />
biujetebis erTianoba, romelic efuZneba <strong>administraciul</strong>-teritoriul mowyobas,<br />
ekonomikur urTierTobebsa <strong>da</strong> iuridiul normebs. aRniSnuli<strong>da</strong>n gamomdinare, saapelacio<br />
palata miiCnevs, rom, marTalia, amave kanonis 21-e muxlis Sesabamisad dRg aris<br />
centraluri biujetis Semosavali, magram Sps `bakuris~ <strong>da</strong> Sps `lomis~ mier<br />
angariSsworeba moxdenil iqna ra kanoniT <strong>da</strong>dgenili wesiT, am Tanxis centraluri<br />
biujetSi ar moxvedra ar SeiZleba gaxdes saapelacio saCivris <strong>da</strong>kmayofilebis safuZveli.<br />
saapelacio palatam ar gaiziara apelantis mosazreba sarCelis aRZvris xan<strong>da</strong>zmulobis<br />
vadis gaSvebis Sesaxeb. palatam miuTiTa, rom m. aRdgomelaSvilis warmomadgenlebis<br />
ganmartebiT, goris saga<strong>da</strong>saxado inspeqciis Setyobinebis Cabarebis Sesaxeb xelmowera m.<br />
aRdgomelaSvils ar ekuTvnis, amasTan aRniSna, rom saga<strong>da</strong>saxado kanonmdeblobis<br />
Sesabamisad mosarCeles gaaCnia sarCelis aRZvris 6-wliani xan<strong>da</strong>zmulobis va<strong>da</strong>, romlis<br />
ganmavlobaSic iqna sarCeli aRZruli.<br />
Tbilisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa<br />
saapelacio palatis 20.04.05w. ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivres finansTa<br />
saministros saga<strong>da</strong>saxado departamentma <strong>da</strong> q. goris saga<strong>da</strong>saxado inspeqciam.<br />
kasatori q. goris sag<strong>da</strong>asaxado inspeqcia Tvlis, rom gasaCivrebuli ga<strong>da</strong>wyvetileba aris<br />
ukanono, <strong>da</strong>usabuTebeli <strong>da</strong> un<strong>da</strong> gauqmdes Semdeg garemoebaTa gamo:<br />
kasators miaCnia, rom saga<strong>da</strong>saxado kodeqsis 114-e muxlis I <strong>da</strong> me-3 nawilebis Sesabamisad<br />
marTebulad iqna gauqmebuli dRg-s CaTvla, vinai<strong>da</strong>n es Tanxa biujetSi ar Caricxula.<br />
kasatori aRniSnavs, rom sa<strong>da</strong>vo Tanxa `sabiujeto sistemisa <strong>da</strong> sabiujeto<br />
uflebamosilebis Sesaxeb~ saqarTvelos kanonis me-9 muxlis Sesabamisad un<strong>da</strong><br />
Caricxuliyo erovnul bankSi gaxsnili saxazino angariSebze.<br />
kasatori saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamenti miiCnevs, rom<br />
gasaCivrebuli ga<strong>da</strong>wyvetileba ukanonoa Semdeg garemoebaTa gamo:<br />
kasatori aRniSnavs, rom dRg warmoadgens saerTo- saxelmwifoebriv ga<strong>da</strong>saxads <strong>da</strong> is im<br />
SemTxvevaSi CaiTvleba ga<strong>da</strong>xdilad, rodesac dRg-s Tanxa <strong>da</strong>sabegri operaciebis drois<br />
mixedviT ga<strong>da</strong>xdilia saxelmwifo biujetSi. kasatori miuTiTebs `sabiujeto sistemisa <strong>da</strong><br />
sabiujeto uflebamosilebis Sesaxeb~ kanonis me-9 muxlze, romlis Tanaxmad, biujetebis<br />
yvela Semosavali un<strong>da</strong> aisaxos erovnul bankSi gaxsnil saxazino angariSebze. kasatori<br />
ganmartavs, rom `saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis~<br />
debulebis me-2 muxlis Tanaxmad, saga<strong>da</strong>saxado departamenti Tavisi kompetentaciis<br />
farglebSi organizebas uwevs saerTo-saxelmwifoebrivi <strong>da</strong> adgilobrivi ga<strong>da</strong>saxadebis<br />
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