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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saga<strong>da</strong>saxado an <strong>sxva</strong> fiskaluri organoebisaTvis, aRar warmoiSoba, verc gamovlindeba <strong>da</strong><br />
finansuri amnistiis mizanic swored am saxis aradeklarirebuli saga<strong>da</strong>saxado<br />
valdebulebebis legalizaciaa.<br />
kasatori ss `madneuli~ iTxovs Semowmebis sa<strong>da</strong>vo aqtiT gauqmebuli 38137 laris dRg-s<br />
CaTvlebis aRdgenis nawilSi sarCelis <strong>da</strong>kmayofilebas, radgan miaCnia, rom saga<strong>da</strong>saxado<br />
kodeqsis 114-e muxlis me-3 nawilis `d~ qvepunqti ZalaSi Sevi<strong>da</strong> 2000w. 1 seqtembri<strong>da</strong>n<br />
<strong>da</strong> manamde ga<strong>da</strong>mxdelebis identificireba ar xdebo<strong>da</strong>, rasac sakasacio palata<br />
usafuZvlobis motiviT ver gaiziarebs. sakasacio palata aRniSnavs, marTalia, kasatoris<br />
mier miTiTebuli norma amoqmed<strong>da</strong> 2000w. 1 seqtembri<strong>da</strong>n, magram saga<strong>da</strong>saxado kodeqsis<br />
115-e muxlis me-2 nawili imTaviTve iTvaliswineb<strong>da</strong> saga<strong>da</strong>saxado angariS-faqturis<br />
monacemebSi, romelic saga<strong>da</strong>saxado inspeqciis mier <strong>da</strong>dgenili mkacri aRricxvis<br />
dokumentia, gamyidvelisa <strong>da</strong> myidvelis Sesaxeb maidentificirebeli informaciis (safirmo<br />
<strong>da</strong>saxeleba, saidentifikacio nomeri, dRg-es ga<strong>da</strong>mxdelis saregistracio serTifikatis<br />
nomeri) miTiTebas. amasTan, saga<strong>da</strong>saxado Semowmebis aqtiT dRg-s CaTvlebi gauqmebulia im<br />
safuZvliT, rom CaTvlebi ganxorcielebulia iseTi dRg-s angariS-faqturebiT, romlebic<br />
saga<strong>da</strong>saxado organoebis mier ar iyo gacemuli a/faqturebSi fiqsirebul realizatorebze,<br />
arc Sesabamisi realizeba iyo fiqsirebuli saga<strong>da</strong>saxado Semosavlebis saministros<br />
monitoringis biuroSi, rac am angariS-faqturebis siyalbeze miuTiTebs, risi<br />
sawinaaRmdego mtkicebulebac, saga<strong>da</strong>saxado kodeqsis 257-e muxlis Tanaxmad, kasators ar<br />
warmoudgenia. yalbi angariS-faqturebis safuZvelze miRebuli dRg-s CaTvlebi, bunebrivia,<br />
eqvemdebareba gauqmebas <strong>da</strong> am nawilSi ss `madneulis~ sakasacio saCivari usafuZvloa.<br />
kasatoris azriT, usafuZvlo <strong>da</strong> <strong>da</strong>usabuTebelia sa<strong>da</strong>vo Semowmebis aqtiT 325445 laris<br />
dRg-s CaTvlebis gauqmeba angariS-faqturebis <strong>da</strong>uwyvileblobis an biujetSi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>uxdelobis motiviT, radgan saga<strong>da</strong>saxado kodeqsis 115-e muxlis me-2 nawilis<br />
Tanaxmad, saga<strong>da</strong>saxado angariS-faqtura warmoadgens mkacri aRricxvis dokuments,<br />
romliTac <strong>da</strong>sturdeba dRg-s ga<strong>da</strong>xdevinebis faqti <strong>da</strong> rodesac myidveli gamyidvels uxdis<br />
Tanxas, sa<strong>da</strong>c dRg-s 20%-ic aris gaTvaliswinebuli, ga<strong>da</strong>saxadis ga<strong>da</strong>xdis<br />
<strong>da</strong>sa<strong>da</strong>stureblad myidvels eZleva dRg-s angariS-faqtura, xolo amave kodeqsis 29-e<br />
muxlis 25-e nawilis mixedviT, ga<strong>da</strong>saxadis biujetSi Setanis valdebuleba ekisreba<br />
gamyidvels. amitom, <strong>da</strong>uwyvileblobisa <strong>da</strong> gamyidvelis mier ga<strong>da</strong>saxadis biujetSi<br />
ga<strong>da</strong>uxdelobis gamo dRg-s CaTvlis gauqmeba kasators ukanonod miaCnia, rasac sakasacio<br />
palata ver gaiziarebs.<br />
imJamad moqmedi saga<strong>da</strong>saxado kodeqsis 114-e muxlis pirvel nawilSi mocemuli definiciis<br />
mixedviT, CasaTvleli dRg-s Tanxa aris ga<strong>da</strong>saxadis Tanxa, romelic <strong>da</strong>sabegri operaciis<br />
drois mixedviT ga<strong>da</strong>xdilia wardgenili saga<strong>da</strong>saxado angariS-faqturis Sesabamisad an<br />
ga<strong>da</strong>xdilia sabaJo deklaraciis mixedviT. dRg-s CaTvlas eqvemdebareba mxolod<br />
saqarTvelos biujetSi ga<strong>da</strong>xdili dRg-s Tanxa. saga<strong>da</strong>saxado kodeqsis 90-e muxlis<br />
pirveli nawilis Tanaxmad, dRg, rogorc arapir<strong>da</strong>piri ga<strong>da</strong>saxadi, aris saqonlis,<br />
samuSaos, momsaxurebis warmoebisa <strong>da</strong> mimoqcevis procesSi Seqmnili Rirebulebis nawilis,<br />
agreTve, saqarTvelos teritoriaze Semotanili yvela <strong>da</strong>sabegri saqonlis Rirebulebis<br />
nawilis biujetSi savaldebulo Senatani <strong>da</strong> eqvemdebareba ga<strong>da</strong>x<strong>da</strong>s saqonlis miwodebis,<br />
samuSaos Sesrulebis yvla stadiaze. gan<strong>sxva</strong>vebiT saga<strong>da</strong>saxado kodeqsiT<br />
gaTvaliswinebuli <strong>sxva</strong> ga<strong>da</strong>saxadebisagan (mogeba, qonebis ga<strong>da</strong>saxadi <strong>da</strong> a.S.) dRg aris<br />
arapir<strong>da</strong>piri ga<strong>da</strong>saxadi <strong>da</strong>, marTalia, myidveli saqonlis fasSi uxdis gamyidvels dRg-s<br />
20%-s, magram saxelmwifo biujetSi ga<strong>da</strong>saxadi Seitaneba ara uSualod myidvelis, aramed<br />
_ gamyidvelis mier. amitom saqarTvelos sakonstitucio sasamarTlos 2005w. <strong>10</strong> martis<br />
#2/2/275,291,299 ga<strong>da</strong>wyvetilebi<strong>da</strong>n gamomdinare, saqonlis SeZenisas gamyidvelisaTvis<br />
ga<strong>da</strong>xdili dRg-s Tanxis CaTvlis ufleba gamyidvels warmoeSoba mxolod saga<strong>da</strong>saxado<br />
kodeqsis 114-e muxlis pirveli nawiliT <strong>da</strong>dgenili imperatiuli moTxovnis Sesrulebisas,<br />
anu gamyidvelis mier myidvelisagan miRebuli dRg-s Tanxis saxelmwifo biujetSi<br />
ga<strong>da</strong>xdis Semdeg, winaaRmdeg SemTxvevaSi dRg CaTvlas ar eqvemdebareba.<br />
aRniSnuli<strong>da</strong>n gamomdinare, sakasacio palata srulad iziarebs saapelacio sasamarTlos<br />
ga<strong>da</strong>wyvetilebas, saga<strong>da</strong>saxado kodeqsis 114-e muxlis pirveli nawilis safuZvelze, ss<br />
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