saxelmZRvanelo “qali da biznesiâ€Â
saxelmZRvanelo “qali da biznesiâ€Â
saxelmZRvanelo “qali da biznesiâ€Â
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zogadi debulebani<br />
saga<strong>da</strong>saxado kodeqsi saqarTvelos konstituciis Sesabamisad aregulirebs<br />
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebisa <strong>da</strong> saga<strong>da</strong>saxado organoebis samar-<br />
Tlebriv urTierTobebs, saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevebis saxeebs,<br />
pasuxismgeblobebs maTi <strong>da</strong>rRvevis SemTxvevaSi, gasaCivrebisa <strong>da</strong> <strong>da</strong>vebis<br />
ga<strong>da</strong>wyvetis gzebs, gansazRvravs ga<strong>da</strong>saxadis saxeebs, ganakveTebsa <strong>da</strong> maTi<br />
ga<strong>da</strong>xdis vadebs.<br />
arsebobs ori tipis ga<strong>da</strong>saxadi, saerTo saxelmwifoebrivi <strong>da</strong> adgilobrivi.<br />
saerTo saxelmwifoebrivi ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> savaldebuloa<br />
saqarTvelos mTels teritoriaze, xolo adgilobrivi ga<strong>da</strong>saxadis<br />
ga<strong>da</strong>x<strong>da</strong> savaldebuloa im SemTxvevaSi Tuki igi SemoRebulia adgilobriv<br />
TviTmmarTvelobis organos mier.<br />
saerTo saxelmwifoebrivi ga<strong>da</strong>saxadebia;<br />
• saSemosavlo ga<strong>da</strong>saxadi<br />
• mogebis ga<strong>da</strong>saxadi<br />
• <strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi (dRg)<br />
• aqcizi<br />
• sabaJo ga<strong>da</strong>saxadi<br />
• adgilobrivi ga<strong>da</strong>saxadi;<br />
• qonebis ga<strong>da</strong>saxadi<br />
saerTo saxelmwifoebrivi ga<strong>da</strong>saxadebis <strong>da</strong>weseba, Secvla an gauqmeba<br />
xdeba mxolod saga<strong>da</strong>saxado kodeqsSi cvlilebebis an <strong>da</strong>matebebis SetaniT,<br />
xolo adgilobriv TviTmmarTvelobis organoebs ar aqvT ufleba<br />
SemoiRon iseTi ga<strong>da</strong>saxadi romelic ar aris <strong>da</strong>wesebuli saga<strong>da</strong>saxado<br />
kodeqsiT:<br />
ga<strong>da</strong>saxadebis ga<strong>da</strong>xdis valdebuleba warmoiSoba mas Semdeg rodesac piri<br />
iwyebs ekonomikur saqmianobas, romelic xorcieldeba mogebis, Semosavlis<br />
an kompensaciis misaRebad, miuxe<strong>da</strong>vad aseTi saqmianobebis Sedegebisa,<br />
amasTan rodesac piri iwyebs ekonomikur saqmianobas valdebulia registraciaSi<br />
gatardes saga<strong>da</strong>saxado organoSi misTvis sasurveli iuridiul<br />
samarTlebrivi formiT.<br />
saSemosavlo ga<strong>da</strong>saxadi<br />
saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia fizikuri piri, romelic iRebs<br />
nebismieri saxis Semosavals, Tumca arsebobs Semosavlis iseTi saxeebi<br />
romlebic ganTavisuflebulia saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>xdisagan,<br />
Semosavlis saxeebi romlebic ganTavisuflebulia ga<strong>da</strong>saxadis ga<strong>da</strong>xdisagan<br />
mocemulia saga<strong>da</strong>saxado kodeqsis 168-e muxlSi.<br />
saSemosavlo ga<strong>da</strong>saxadis ganakveTi Seadgens 20%-s.<br />
fizikuri piris <strong>da</strong>sabegri Semosavali ganisazRvreba rogorc sxvaoba<br />
kalen<strong>da</strong>ruli wlis ganmavlobaSi mTlian Semosavalsa <strong>da</strong> am periodisaTvis<br />
kodeqsiT gaTvaliswinebul gamoqviTvebis Tanxebs Soris.<br />
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