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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sruldeba uSualod ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier, Tu saga<strong>da</strong>saxado kanonmdeblobiT <strong>sxva</strong><br />
ram ar aris <strong>da</strong>dgenili... biujetSi dRg-is saqonlis mimRebis mier ga<strong>da</strong>x<strong>da</strong> ki, aranairi<br />
saga<strong>da</strong>saxado normatiuli aqtiT ar aris <strong>da</strong>dgenili. aseve, saapelacio sasamarTlom<br />
gamoiyena saga<strong>da</strong>saxado kodeqsis 217.1. muxli <strong>da</strong> ganmarta, rom <strong>da</strong>sabegri operaciebiT<br />
biujetTan angariSworeba un<strong>da</strong> Seamowmos <strong>da</strong> reagireba moaxdinos saga<strong>da</strong>saxado samsaxurma<br />
<strong>da</strong> ara myidvelma, Sesabamisad, saga<strong>da</strong>saxado samsaxuris mier dRg-s CaTvlebis gauqmebis<br />
gziT am valdebulebis Sps `bekasaTvis’’ <strong>da</strong>kisreba sasamarTlos miaCnia ukanonod, ris<br />
gamoc saga<strong>da</strong>saxado inspeqciis mier Sps `bekasaTvis’’ dRg-s CaTvlebis gauqmeba, zogadi<br />
<strong>administraciul</strong>i kodeqsis me-60 muxlis pirveli nawilis `d’’ qvepunqtis mixedviT<br />
baTilad iqna cnobili.<br />
saqalaqo sasamarTlom miiCnia, rom mosarCelis moTxovna saga<strong>da</strong>saxado inspeqciisaTvis<br />
gauqmebuli dRg-s CaTvlebis aRdgenis Taobaze kanonieria, radgan <strong>administraciul</strong>i<br />
saproceso kodeqsis 24-e muxlis Sesabamisad, sarCeli SeiZleba aRiZras iseTi qmedebis<br />
ganxorcielebis an iseTi qmedebisagan Tavis Sekavebis moTxovniT, romelic ar gulisxmobs<br />
<strong>administraciul</strong>i aqtis gamocemas, aseve ganmarta, rom mosarCelis moTxovna sabanko<br />
angariSze sainkaso <strong>da</strong>valebis gauqmebis Taobaze un<strong>da</strong> <strong>da</strong>kmayofildes, radgan, zemoT<br />
aRniSnul mizezTa gamo, ar arsebobs maTi gamoyenebis, kerZod, Sps `bekasaTvis’’ dRgs-s<br />
ga<strong>da</strong>saxadis <strong>da</strong>kisrebis piroba, ris gamoc sainkaso <strong>da</strong>valebis gamoyeneba ewinaaRmdegeba<br />
saga<strong>da</strong>saxado kodeqsis 265-e muxlis `e’’ qvepunqtis moTxovnebs <strong>da</strong> zogadi<br />
<strong>administraciul</strong>i kodeqsis me-60 muxlis pirveli nawilis `d’’ qvepunqtis mixedviT, igi<br />
baTilad un<strong>da</strong> iqnes cnobili.<br />
saqalaqo sasamarTlos ga<strong>da</strong>wyvetileba saapelacio wesiT gaasaCivra quTaisis saga<strong>da</strong>saxado<br />
inspeqciam, romliTac moiTxova misi gauqmeba Semdegi motiviT:<br />
mosarCelis mier dRg-s Tanxebi ar aris ga<strong>da</strong>xdili biujetSi, rac kontroldeba<br />
saqarTvelos saga<strong>da</strong>saxado departamentis mier saga<strong>da</strong>saxado kodeqsis 15-e muxlis pirveli<br />
punqtis Sesabamisad, romlis mixedviTac, saga<strong>da</strong>saxado angariS-faqturis meoTxe pirs<br />
gamyidveli warudgens saga<strong>da</strong>saxado organoebs Tavisi adgilmdebareobis mixedviT<br />
saga<strong>da</strong>saxado CaTvlis misaRebad. xSir SemTxvevaSi saqme gvaqvs usaqonlo <strong>da</strong> fiqtiur<br />
operaciebze saga<strong>da</strong>saxado angariS-faqturebis gamowerasTan, rasac saeWvod xdis<br />
gamyidvelis mier saga<strong>da</strong>axado organoSi angariS-faqturis meoTxe piris warudgenloba.<br />
pirs, saga<strong>da</strong>saxado angariS-faqturis gayalbebisTvis ekisreba sisxlis samarTlis<br />
pasuxismgebloba. angariS-faqturis gayalbebad ki saga<strong>da</strong>saxado kodeqsis 115-e muxlis me-7<br />
punqtis Sesabamisad iTvleba saga<strong>da</strong>saxado angariS-faqturis <strong>sxva</strong><strong>da</strong><strong>sxva</strong> egzemplarSi<br />
gan<strong>sxva</strong>vebuli rekvizitebis Setana, piris mier im saga<strong>da</strong>saxado angariS-faqturis gamowera<br />
<strong>da</strong> myidvelisaTvis wardgena, romelic sadga<strong>da</strong>saxado organoebis mier ar iyo am pirze<br />
gacemuli, saga<strong>da</strong>saxado angariS-faqturaSi gamyidvelis Sesaxeb rekvizitebis Setana, piris<br />
mier im saga<strong>da</strong>saxado angariS-faqturis gamowera <strong>da</strong> myidvelisaTvis wardgena, romelic<br />
saga<strong>da</strong>saxado organoebis mier ar iyo am pirze gacemuli, saga<strong>da</strong>saxado angariS-faqturaSi<br />
gamyidvelis Sesaxeb rekvizitebis arasworad Setana usaqonlo <strong>da</strong> fiqtiur operaciebze<br />
saga<strong>da</strong>saxado angariS-faqturebis gamowera.<br />
apelantma miuTiTa saga<strong>da</strong>saxado kodeqsis 114-e muxlze <strong>da</strong> ganmarta, rom mosarCelis<br />
SemTxvevaSi saga<strong>da</strong>saxado departamenti a<strong>da</strong>sturebs, rom <strong>da</strong>matebuli Rireulebis<br />
ga<strong>da</strong>saxadi saqarTvelos biujetSi ga<strong>da</strong>xdili ar aris. mosarCelem radganac sa<strong>da</strong>vod<br />
gaxa<strong>da</strong> Tavis mier warmodgenili dRg-ze CaTvlebis gauqmeba, saga<strong>da</strong>saxado kodeqsis 257-e<br />
muxlis Sesabamisad, mtkicebis tvirTi masve ekisreba <strong>da</strong> un<strong>da</strong> <strong>da</strong>emtkicebina, rom mis mier<br />
Catarebuli operacia usaqonlo <strong>da</strong> fiqtiuri xasiaTis ar yofila. raze<strong>da</strong>c sasamarTlos<br />
ar mouTxovia mtkicebulebis warmodgena. <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi<br />
arapir<strong>da</strong>piri, mravalsafexuriani ga<strong>da</strong>saxadia, romelic ikrifeba saqonlis warmoebisa <strong>da</strong><br />
realizaciis yvela stadiaze. ga<strong>da</strong>saxadis ZiriTadi funqcia fiskaluria, ris gamoc <strong>da</strong> ara<br />
marto amitom WeSmaritebis <strong>da</strong>dgenis mizniTac sasamarTlo valdebuli iyo,<br />
<strong>administraciul</strong>i saproceso kodeqsis me-19 muxlis Sesabamisad, sakuTari iniciativiT<br />
Seegrovebina faqtobrivi garemoebebi <strong>da</strong> mtkicebulebebi, riTac ignorirebul iqna<br />
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