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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`madneulisaTvis” mimwodebeli partniorebis mier biujetSi dRg-s Tanxis ga<strong>da</strong>uxdelobis<br />
gamo, dRg-s CaTvlebis gauqmebis Sesaxeb. sakasacio palata dRg-s CaTvlebis gauqmebis<br />
kanonierebasac eTanxmeba e.w. angariS-faqturebis <strong>da</strong>uwyvileblobis motiviT, radgan<br />
saga<strong>da</strong>saxado kodeqsis 115-e muxlis pirveli nawilis mixedviT, dRg-s angariS-faqturebis<br />
me-3-4 egzemplarebi gamyidvelis <strong>da</strong> myidvelis mier wardgenil un<strong>da</strong> iqnes Sesabamis<br />
saga<strong>da</strong>saxado inspeqciebSi, saga<strong>da</strong>saxado kontrolis ganxorcielebis mizniT. amasTan,<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xorcieldeba dRg-s angariS-faqturebisa <strong>da</strong> Sesabamisi deklaraciis<br />
wardgenis gziT, anu ga<strong>da</strong>saxadis deklarirebiT. gansaxilvel SemTxvevebSi gamovlenilia<br />
gamyidvelis mier Sesabamisi dRg-s angariS-faqturis saga<strong>da</strong>saxado inspeqciaSi<br />
warudgenlobis faqtebi <strong>da</strong> vinai<strong>da</strong>n ga<strong>da</strong>mxdels (gamyidvels) saga<strong>da</strong>saxado kodeqsis<br />
Sesabamisad ara Tu madneulis mier SeZenili saqonlis fasSi ga<strong>da</strong>xdili dRg-s biujetSi<br />
Setana, aramed am ga<strong>da</strong>saxadis deklarirebac ar mouxdenia, amitom sakasacio palata<br />
kanonierad miiCnevs am safuZvliT dRg-s CaTvlebis gauqmebas. igive exeba gauqmebuli dRg-s<br />
angariS-faqturebis safuZvelze warmoebuli dRg-s CaTvlebis gauqmebasac.<br />
dRg-s CaTvlebis gauqmebasTan <strong>da</strong>kavSirebiT kasatori Tvlis, rom saapelacio sasamarTlos<br />
<strong>da</strong>va ar ganuxilavs yovelmxriv <strong>da</strong> srulad, rom saWiro iyo sasamarTlos mier <strong>da</strong>matebiTi<br />
mtkicebulebebis gamoTxova <strong>da</strong> sa<strong>da</strong>vo samarTalurTierTobis monawile pirebis saqmeSi<br />
Cabma, radgan mxolod maTi meSveobiT SeiZlebo<strong>da</strong> saxelmwifo biujetSi dRg-s sa<strong>da</strong>vo<br />
Tanxebis ga<strong>da</strong>xdis sakiTxis garkveva. sakasacio palata ganmartavs, rom vinai<strong>da</strong>n<br />
saga<strong>da</strong>saxado kodeqsis 257-e muxlis Tanaxmad, gan<strong>sxva</strong>vebiT <strong>administraciul</strong>i saproceso<br />
kodeqsis me-17 muxlis me-2 nawiliT <strong>da</strong>dgenili zogadi normisa, ga<strong>da</strong>saxadis <strong>da</strong>ricxvis<br />
mc<strong>da</strong>robis mtkicebis tvirTi ekisreba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels. ss `madneuli~ valdebuli<br />
iyo, warmoedgina sarCelis safuZvlianobis <strong>da</strong>ma<strong>da</strong>sturebeli werilobiTi mtkicebulebebi,<br />
rac kasators ar ganuxorcielebia <strong>da</strong> sasamarTlom saqmeSi arsebuli mtkicebulebebis<br />
samarTlebrivi analizis safuZvelze miiRo ga<strong>da</strong>wyvetileba.<br />
kasatori sasamarTlo ga<strong>da</strong>wyvetilebisa <strong>da</strong> sa<strong>da</strong>vo Semowmebis aqtis gauqmebas iTxovs,<br />
aseve, saga<strong>da</strong>saxado kodeqsis 64-e muxlis pirveli nawilis `e~ qvepunqtis safuZvelze<br />
<strong>da</strong>ricxuli 4174.6 laris nawilSic. aRniSnuli normis Tanaxmad, ga<strong>da</strong>xdis wyarosTan<br />
ibegreba ararezidentis mier saqarTveloSi arsebuli wyaro<strong>da</strong>n momsaxurebis gaweviT<br />
miRebuli Semosavali <strong>10</strong>%-is odenobiT. gansaxilvel SemTxvevaSi ararezidenti firma<br />
`aleqs-stiuartisaTvis~ (romelic axorcielebs koncentratis wonisa <strong>da</strong> tenianobis<br />
gansazRvras <strong>da</strong> analizuri sinjebis aRebas, anu kasators uwevs saeqsperto momsaxurebas)<br />
ga<strong>da</strong>xdili 25076 lari `madneuls~, rogorc ga<strong>da</strong>saxadis wyaros (saga<strong>da</strong>saxado agents),<br />
un<strong>da</strong> <strong>da</strong>ebegra <strong>10</strong>%-iani ganakveTiT, rac kasators ar ganuxorcielebia. vinai<strong>da</strong>n kasatorma<br />
saga<strong>da</strong>saxado kodeqsis me-17-e muxlis pirveli nawilisa <strong>da</strong> me-2 nawilis `g~ qvepunqtis<br />
Tanaxmad, ver warmoadgina <strong>da</strong>ma<strong>da</strong>sturebeli mtkicebuleba, rom firma `aleqs-stiuarti~<br />
saqarTveloSi Tavis saqmianobas axorcielebs mudmivi <strong>da</strong>wesebulebis meSveobiT, anu mas<br />
namdvilad aqvs mudmivi baza, sa<strong>da</strong>c samewarmeo saqmianobas eweva, amitom saga<strong>da</strong>saxado<br />
kodeqsis 64-e muxlis `e~ qvepunqtis safuZvelze ss `madneulisaTvis~, rogorc ga<strong>da</strong>xdis<br />
wyarosaTvis, ga<strong>da</strong>xdili momsaxurebis Rirebulebis <strong>10</strong>%-is - 4174,6 laris <strong>da</strong>ricxva<br />
sakasacio palatas kanonierad miaCnia <strong>da</strong> am nawilSi sakasacio saCivars usafuZvlobis gamo<br />
ver gaiziarebs.<br />
kasatori saapelacio sasamarTlos ga<strong>da</strong>wyvetilebas ar iziarebs aseve navTobis<br />
distilatebis specialuri angariS-faqturebis gamouwerlobis gamo, jarimis saxiT 4096<br />
laris <strong>da</strong>ricxvisa <strong>da</strong> 17605 laris dRg-s CaTvlis gauqmebis nawilSi, radgan kasatoris<br />
miTiTebiT, specialuri angariS-faqturebis gamoweris Sesaxeb cvlileba saga<strong>da</strong>saxado<br />
kodeqsis 115-e muxlis me-5 nawilSi amoqmed<strong>da</strong> 2000w. 1 seqtembri<strong>da</strong>n, dRg-s CaTvlebi ki<br />
nawarmoebia manamde periodSi, rasac sakasacio palata ver gaiziarebs. sasamarTlo<br />
eTanxmeba kasatoris miTiTebas, rom specialur angariS-faqturebTan <strong>da</strong>kavSirebuli<br />
cvlileba saga<strong>da</strong>saxado kodeqsSi Setanil iqna 2000w. 13 ivliss, magram manamde aRniSnuli<br />
sakiTxi mowesrigebuli iyo `navTobis msubuqi, saSualo <strong>da</strong> mZime distilatebis<br />
realizaciaze kontrolis RonisZiebaTa Sesaxeb~ saga<strong>da</strong>saxado Semosavlebis ministris<br />
2000w. 17 Tebervlis #6 brZanebiT, romelic samarTlebrivad warmoadgen<strong>da</strong><br />
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