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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yovelgvari Seferxebebi aWaris a/r gacemuli dRg-s angariS-faqturebis CaTvlaSi <strong>da</strong><br />
ganmartebul iqna, rom saga<strong>da</strong>saxado departamentis aWaris a/r teritoriuli organo<br />
funqcionirebs rogorc saqarTvelos saga<strong>da</strong>saxado erTiani sistemis Semadgeneli nawili.<br />
aRniSnuli<strong>da</strong>n gamomdinare, sakasacio palata iziarebs saapelacio sasamarTlos mosazrebas<br />
imis Sesaxeb, rom mocemul SemTxvevaSi saqonlis mimwodeblebis: Sps `lomis~, Sps<br />
`bakuris~ <strong>da</strong> saqonlis mimRebis ind. sawarmo `m. aRdgomelaSvilis~ mier saga<strong>da</strong>saxado<br />
valdebulebebi <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadTan mimarTebaSi Sesrulebul iqna<br />
saga<strong>da</strong>saxado kodeqsis 28.1, 29.25, 30-e <strong>da</strong> 116.1 muxlebis moTxovnaTa Sesabamisad, Sps<br />
`lomis~ <strong>da</strong> Sps `bakuris~ mier dRg-s Tanxebi ga<strong>da</strong>xdil iqna registraciis adgilis<br />
mixedviT <strong>da</strong> Cairicxa aWaris a/r-is biujetSi, romelic `sabiujeto sistemisa <strong>da</strong><br />
sabiujeto uflebamosilebaTa Sesaxeb~ saqarTvelos kanonis me-2 me-6, me-7 muxlebis<br />
Tanaxmad, aris saqarTvelos erTiani centralizebuli sabiujeto sistemis ganuyofeli<br />
nawili. vinai<strong>da</strong>n Sps `bakuris~ <strong>da</strong> Sps `lomis~ mier angariSsworeba kanonmdeblobiT<br />
<strong>da</strong>dgenili wesiT aris moxdenili, Tanxis Sesabamis angariSze armoxvedra ar SeiZleba<br />
gaxdes sakasacio saCivrebis <strong>da</strong>kmayofilebis safuZveli. sakasacio palata iziarebs,<br />
agreTve, saapelacio sasamarTlos mosazrebas imis Sesaxeb, rom mosarCeles ar aqvs<br />
gacdenili sasarCelo xan<strong>da</strong>zmulobis va<strong>da</strong>, vinai<strong>da</strong>n saga<strong>da</strong>saxado kodeqsis 237-e muxlis<br />
me-2 nawilis Tanaxmad, ga<strong>da</strong>xdili ga<strong>da</strong>saxadis CaTvlis moTxovnis <strong>da</strong>yeneba SesaZlebelia<br />
saga<strong>da</strong>saxado periodis <strong>da</strong>mTavrebi<strong>da</strong>n eqvsiw. ganmavlobaSi.<br />
zemoaRniSnuli<strong>da</strong>n gamomdinare, sakasacio palata miiCnevs, rom Tbilisis saolqo<br />
sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong> saga<strong>da</strong>saxado saqmeTa saapelacio palatis<br />
20.04.05w ga<strong>da</strong>wyvetileba Seesabameba moqmedi kanonmdeblobis moTxovnebs <strong>da</strong> ar arsebobs<br />
misi gauqmebis safuZveli.<br />
sarezolucio nawili:<br />
sakasacio palatam ixelmZRvanela saqarTvelos <strong>administraciul</strong>i saproceso kodeqsis<br />
pirveli muxlis meore nawiliT, ssk-is 390-e, 399-e, 4<strong>10</strong>-e muxlebiT <strong>da</strong><br />
d a a d g i n a :<br />
1. saqarTvelos finansTa saministros saga<strong>da</strong>saxado departamentis <strong>da</strong> q. goris<br />
saga<strong>da</strong>saxado inspeqciis sakasacio saCivrebi ar <strong>da</strong>kmayofildes;<br />
2. ucvlelad <strong>da</strong>rCes Tbilisis saolqo sasamarTlos <strong>administraciul</strong>i samarTlisa <strong>da</strong><br />
saga<strong>da</strong>saxado saqmeTa saapelacio palatis 20.04.05w ganCineba;<br />
3. saqarTvelos uzenaesi sasamarTlos ganCineba sabolooa <strong>da</strong> ar saCivrdeba.<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>xdevineba<br />
g a n C i n e b a<br />
# bs-<strong>10</strong>00-586(k-05) 2 dekemberi, 2005w., q. Tbilisi<br />
saqarTvelos uzenaesi sasamarTlos <strong>administraciul</strong> <strong>da</strong> <strong>sxva</strong> <strong>kategoriis</strong> saqmeTa palata<br />
Semadgenloba: n. sxirtlaZe (Tavmjdomare, momxsenebeli),<br />
n. klarjeiSvili,<br />
g. qajaia<br />
<strong>da</strong>vis sagani: va<strong>da</strong>ga<strong>da</strong>cilebuli ga<strong>da</strong>saxadebis ga<strong>da</strong>xdevineba.<br />
aRwerilobiTi nawili:<br />
quTaisis saolqo saga<strong>da</strong>saxado inspeqciam sarCeli aRZra quTaisis saqalaqo sasamarTloSi<br />
mopasuxe i/m `r. beraZis~ mimarT. mosarCelem aRniSna, rom r. beraZe ga<strong>da</strong>mxdelad iricxeba<br />
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