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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saqarTvelos konstituciis 94-e muxlis pirveli punqti: `savaldebuloa ga<strong>da</strong>saxadebisa<br />
<strong>da</strong> mosakreblebis ga<strong>da</strong>x<strong>da</strong> kanoniT <strong>da</strong>dgenili odenobiT <strong>da</strong> wesiT.<br />
quTaisis saapelacio sasamarTlos 2005w. 1 martis ganCinebiT quTaisis saga<strong>da</strong>saxado<br />
inspeqciis saapelacio saCivari ar <strong>da</strong>kmayofil<strong>da</strong>, Sesabamisad ucvlelad <strong>da</strong>rCa quTaisis<br />
saqalaqo sasamarTlos gasaCivrebuli ga<strong>da</strong>wyvetileba, rac saapelacio sasamarTlom<br />
<strong>da</strong>asabuTa Semdegnairad:<br />
saapelacio sasamarTlom gamoiyena saga<strong>da</strong>saxado kodeqsis (adre moqmedi) 29-e muxlis 25-e<br />
nawili <strong>da</strong> 115-e muxli (adre moqmedi) ganmarta, rom saga<strong>da</strong>saxado kodeqsis naTlad<br />
ganmartavs imasac, Tu romeli dokumentiT <strong>da</strong> rogori wesiT <strong>da</strong>sturdeba gamyidvelis mier<br />
myidvelisagan dRg-s ga<strong>da</strong>xdevinebis faqti. kerZod, misi meore nawilis Sesabamisad dRg-s<br />
ga<strong>da</strong>xdevinebis faqti <strong>da</strong>sturdeba saga<strong>da</strong>saxado Semosavlebis saministros mier <strong>da</strong>dgenili<br />
formis mkacri aRricxvis dokumentiT. amave muxlis mesame nawilis Tanaxmad, ki<br />
saga<strong>da</strong>saxado angariS-faqturis gamoweris valdebuleba ekisreba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels<br />
saqonlis (samuSaos, momsaxurebis) miwodebisTanave <strong>da</strong> igi myidvels un<strong>da</strong> misces meore<br />
dResve. anu aRniSnuli muxlebiT gansazRvrulia, rom biujetSi dRg_s ga<strong>da</strong>xdis<br />
valdebuleba ekisreba mxolod saqonlis (samuSaos, momsaxurebis) mimwodebels.<br />
seria aa-70 #056037,seria aa-70 #056061, seria aa-70 #059151, seria aa-70 #056013,<br />
sria aa-#003802, seria aa-70 #048784, seria aa-70 #048656 angariSfaqturebiT<br />
<strong>da</strong>dgenilia, rom Sps `bekam’’ 2002-2003 wlebSi Sps `adlia 2000-Tan~, i/m `T.<br />
bolqvaZesTan’’ <strong>da</strong> Sps `lomTan’’ warmoebuli sasaqonlo operaciebze ga<strong>da</strong>ixa<strong>da</strong> <strong>da</strong>matebiTi<br />
Rirebulebis ga<strong>da</strong>saxadi. aseve, saqmeSi arsebuli baTumis saga<strong>da</strong>saxado inspeqciis <strong>da</strong><br />
xulos raionis saxelmwifo saga<strong>da</strong>saxado inspeqciebis mier gacemuli cnobebiT<br />
<strong>da</strong><strong>da</strong>sturebulia, rom i/m `T. bolqvaZes’’; Sps `adlia 2000-s~ <strong>da</strong> Sps `loms’’ zemoT<br />
aRniSnuli angariSfaqturebis me-4 egzemplarebi warmodgenili aqvT Sesabamis saga<strong>da</strong>saxado<br />
organoebSi <strong>da</strong> biujetTan angariSsworeba nawarmoebi aqvT.<br />
saapelacio palatam miiCnia, rom aseT viTarebaSi myidvelisa <strong>da</strong> gamyidvelis mier<br />
Sesrulebulia saga<strong>da</strong>saxado kodeqsis 115-e muxliT gaTvaliswinebuli moTxovnebi <strong>da</strong> amave<br />
kodeqsis 114-e muxlis Sesabamisad dRg-s Tanxa CaTvlas eqvemdebareba. saapelacio palatam<br />
ar gaiziara apelantis mosazreba im nawilSi, rom TiTqos saga<strong>da</strong>saxado departamenti<br />
mocemul SemTxvevaSi a<strong>da</strong>sturebs <strong>da</strong>matebiTi Rirebulebis ga<strong>da</strong>saxadis ga<strong>da</strong>uxdelobas<br />
saqarTvelos biujetSi <strong>da</strong> ganmarta, rom aseTi mtkicebuleba saqmeSi ar moipoveba.<br />
saapelacio sasamarTlos ga<strong>da</strong>wyvetileba sakasacio wesiT gaasaCivra quTaisis saga<strong>da</strong>saxado<br />
inspeqciam, romliTac moiTxova misi gauqmeba, Semdegi motiviT:<br />
axali saga<strong>da</strong>saxado kodeqsis me-2 muxlis me-2 nawilis Sesabamisad, ga<strong>da</strong>saxadebis<br />
<strong>da</strong>begvrisaTvis gamoiyeneba saqarTvelos saga<strong>da</strong>saxado kanonmdeblobis oficialurad<br />
gamoqveynebuli <strong>da</strong> ZalaSi Sesuli is normatiuli aqtebi, romlebic moqmedebs<br />
saga<strong>da</strong>saxado valdebulebis warmoSobis dRisaTvis, e.i. konkretul SemTxvevas aregulirebs<br />
Zveli saga<strong>da</strong>saxado kodeqsiT gansazRvruli normebi. dRg-iT <strong>da</strong>sabegri operaciis dros<br />
dRg-s Tanxebi ar aris ga<strong>da</strong>xdili biujetSi, rac kontroldeba saqarTvelos saga<strong>da</strong>saxado<br />
departamentis mier saga<strong>da</strong>saxado kodeqsis 115-e muxlis pirveli nawilis Sesabamisad,<br />
romlis mixedviTac saga<strong>da</strong>saxado organoebs saga<strong>da</strong>saxado kontrolis gansaxorcieleblad,<br />
xolo mesame pirs myidveli warudgens saga<strong>da</strong>saxado organoebs Tavisi adgilmdebareobis<br />
mixedviT saga<strong>da</strong>saxado CaTvlis misaRebad.<br />
kasatorma miuTiTa saga<strong>da</strong>saxado kodeqsis 114-e muxli <strong>da</strong> ganmarta, rom mosarCelis<br />
SemTxvevaSi saga<strong>da</strong>saxado departamenti a<strong>da</strong>sturebs, rom <strong>da</strong>matebuli Rirebulebis<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, saqarTvelos saga<strong>da</strong>saxado<br />
kodeqsis 257-e muxlis Sesabamisad, mtkicebis tvirTi masve ekisreba <strong>da</strong> un<strong>da</strong><br />
<strong>da</strong>emtkicebina, rom mis mier Catarebuli operacia usaqonlo <strong>da</strong> fiqtiuri xasiaTis ar<br />
yofila. raze<strong>da</strong>c sasamarTlos ar mouTxovia mtkicebulebis warmodgena. <strong>da</strong>matebiTi<br />
Rirebulebis ga<strong>da</strong>saxadi arapir<strong>da</strong>piri, mravalsafexuriani ga<strong>da</strong>saxadia, romelic ikrifeba<br />
saqonlis warmoebisa <strong>da</strong> realizaciis yvela stadiaze. ga<strong>da</strong>saxadis ZiriTadi funqcia<br />
fiskaluria, ris gamoc <strong>da</strong> ara marto amitom, WeSmaritebis <strong>da</strong>dgenis mizniTac sasamarTlo<br />
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