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Sinaarsisaga<strong>da</strong>saxado kanonmdebloba <strong>da</strong> sistema ............................................................. 5saga<strong>da</strong>saxado regulireba <strong>da</strong> kanonmdebloba ............................................................... 5sakanonmdeblo aqtebi .............................................................................................................................. 7saga<strong>da</strong>saxado sistema ............................................................................................................................... 14vadebi ......................................................................................................................................................... 14saqmianobis saxeebi ..................................................................................................................... 16ekonomikuri saqmianoba ....................................................................................................................... 16momsaxurebis gaweva an/<strong>da</strong> saqonlis miwodeba .......................................................................... 17arasamewarmeo ekonomikuri saqmianoba ............................................................................................ 21araekonomikuri saqmianoba ............................................................................................................ ..22saqvelmoqmedo saqmianoba................................................................................................................................ 22religiuri saqmianoba ........................................................................................................................................... 23Semosavlis miRebis wyaroebi ........................................................................................ 23fizikuri pirebi, sawarmoebi <strong>da</strong> organizaciebi ...................................... 25fizikuri pirebi ............................................................................................................................................ 25sawarmo .................................................................................................................................................................... 26organizacia ....................................................................................................................................................... 30ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong> saga<strong>da</strong>saxado agenti .................................... 34saga<strong>da</strong>saxado organos funqciebi, uflebebi <strong>da</strong> movaleobebi .. 37saga<strong>da</strong>saxado valdebuleba, Sesrulebis wesi <strong>da</strong> vadebi .................. 40`saga<strong>da</strong>saxado moTxovna~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismoTxovna~ ............................................................................................................................................ 50saga<strong>da</strong>saxado angariSgeba ................................................................................................... 52sakontrolo-salaro aparatebi ................................................................................. 56pasuxismgebloba sakontrolo-salaro aparatebis gamoyenebiswesebis <strong>da</strong>rRvevaze ..................................................................................................................................... 59ga<strong>da</strong>saxadebis cneba, saxeebi, SemoReba, Secvla, gauqmeba............... 60saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadi ....................................................................... 61saSemosavlo ga<strong>da</strong>saxadi ...................................................................................................................... 612
erToblivi Semosavali ....................................................................................................................................... 62xelfasis saxiT miRebuli Semosavlebi ............................................................................................ 62ekonomikuri saqmianobiT miRebuli Semosavali .................................................................. 64sxva Semosavlebi ......................................................................................................................................................... 64saSemosavlo ga<strong>da</strong>saxadisgan gaTavisufleba .............................................................................. 65mogebis ga<strong>da</strong>saxadi ..................................................................................................................................... 69erToblivi Semosavali ........................................................................................................................................ 71mogebis ga<strong>da</strong>saxadisgan gaTavisufleba ............................................................................................. 72gamoqviTvebi <strong>da</strong> zarali saSemosavlo <strong>da</strong> mogebisga<strong>da</strong>saxadebisTvis ........................................................................................................................................ 73saamortizacio anaricxebi ............................................................................................................................. 74zarali .................................................................................................................................................................................... 78saerTaSoriso <strong>da</strong>begvra ........................................................................................................................ 79ga<strong>da</strong>saxadis <strong>da</strong>begvra ga<strong>da</strong>xdis wyarosTan ..................................................................... 79saga<strong>da</strong>saxado aRricxvis wesebi .................................................................................................... 80ga<strong>da</strong>saxadebis administrirebis wesebi ................................................................................ 88<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi..................................................................... 93savaldebulo registracia dRg-s ga<strong>da</strong>mxdelad ......................................................... 93nebayoflobiTi registracia dRg-s ga<strong>da</strong>mxdelad .................................................. 94ga<strong>da</strong>saxadisgan gaTavisufleba ...................................................................................................... 97nulovani ganakveTiT <strong>da</strong>begvra .................................................................................................. 101<strong>da</strong>sabegri operaciis dro ................................................................................................................. 103uku<strong>da</strong>begvra ........................................................................................................................................................ 105Sereuli operaciebi ............................................................................................................................... 106dRg-s CasaTvleli Tanxa .................................................................................................................... 106aqcizi ...................................................................................................................................................... 110aqcizisgan gaTavisufleba ............................................................................................................... 115deklaraciis wardgena ........................................................................................................................... 117sabaJo ga<strong>da</strong>saxadi ....................................................................................................................... 119sabaJo ga<strong>da</strong>saxadis ganakveTebi ................................................................................................. 119sabaJo ga<strong>da</strong>saxadisagan gaTavisufleba ............................................................................ 127socialuri ga<strong>da</strong>saxadi ......................................................................................................... 130socialuri ga<strong>da</strong>saxadisgan gaTavisufleba .................................................................. 131qonebis ga<strong>da</strong>saxadi .................................................................................................................... 133qonebis ga<strong>da</strong>saxadis ganakveTebi .............................................................................................. 1343
qonebis ga<strong>da</strong>saxadisgan gaTavisufleba ............................................................................ 140ga<strong>da</strong>saxadis gamoangariSebis wesi .......................................................................................... 143saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofisRonisZiebebi .................................................................................................................................... 149saga<strong>da</strong>saxado giravnoba/ipoTeka ............................................................................................. 149mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebismiqceva ..................................................................................................................................................................... 151qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba .................................................................................................................... 152ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia ................................................................................. 155sabanko angariSi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis TanxebisCamowera ............................................................................................................................................................... 158ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebulipiris salaro<strong>da</strong>n naRdi fuladi saxsrebis amoReba .......................................... 158crumagieri mflobeloba .................................................................................................................. 159saga<strong>da</strong>saxado kontroli ................................................................................................... 160mimdinare kontrolis procedurebi .................................................................................... 162ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxadokontrolis procedurebi .................................................................................................................. 166qronometraJi ............................................................................................................................................................... 167saqonlisa <strong>da</strong> momsaxurebis sakontrolo Sesyidva .......................................................... 168<strong>da</strong>Tvalereba ................................................................................................................................................................... 168inventarizacia ............................................................................................................................................................ 169saga<strong>da</strong>saxado Semowmeba ...................................................................................................................... 169kameraluri saga<strong>da</strong>saxado Semowmeba .................................................................................................. 170gasvliTi saga<strong>da</strong>saxado Semowmeba ........................................................................................................ 170saga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva <strong>da</strong> pasuxismgebloba ...................... 178saga<strong>da</strong>saxado samarTal<strong>da</strong>RvevaTa saxeebi <strong>da</strong> pasuxismgebloba .......... 180saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis formebi <strong>da</strong> zogadi wesebi ................. 187saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis wesi.......................................................................................................... 189`saga<strong>da</strong>saxado moTxovnis~ Sesrulebis uzrunvelyofa ..................................................191saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyveta finansTa saministros sistemaSi ... 192saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva saqarTvelos finansTa saministrosSemosavlebis samsaxurSi .................................................................................................................................. 194saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyveta <strong>da</strong>vebis ganxilvis sabWoSi .................................... 196saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva sasamarTlos mier ................................................................. 198terminebi ............................................................................................................................................ 198d a n a r T i .................................................................................................................................. 2054
saga<strong>da</strong>saxado kanonmdebloba <strong>da</strong> sistemasaga<strong>da</strong>saxado regulireba <strong>da</strong> kanonmdeblobasaqarTvelos saga<strong>da</strong>saxado kodeqsi gansazRvravs saga<strong>da</strong>saxado sistemisformirebisa <strong>da</strong> funqcionirebis wesebsa <strong>da</strong> zogad principebs,ga<strong>da</strong>saxadis saxeebsa <strong>da</strong> ganakveTebs, aseve maTi <strong>da</strong>wesebis, SemoRebis,Secvlis, gauqmebisa <strong>da</strong> ga<strong>da</strong>xdis wesebs. kodeqsi gansazRvravssaga<strong>da</strong>saxado kontrolisa <strong>da</strong> samarTal<strong>da</strong>rRvevis saxeebs, saga<strong>da</strong>saxadoorganoebisa <strong>da</strong> maTi Tanamdebobis pirTa aramarTlzomieri qmedebisgasaCivrebis wessa <strong>da</strong> pirobebs. saga<strong>da</strong>saxado kodeqsi aseve aregulirebssaga<strong>da</strong>saxado urTierTobisas wamoWrili sa<strong>da</strong>o sakiTxebis ga<strong>da</strong>wyvetiswessa <strong>da</strong> pirobebs.saga<strong>da</strong>saxado kanonmdebloba Tavis mxriv saga<strong>da</strong>saxado kodeqsis gar<strong>da</strong>sxva kanonebsa <strong>da</strong> normatiul aqtebs moicavs, romlebic garkveuliierarqiiT arian warmodgenilni (ix. sqema # 1). kerZod, saga<strong>da</strong>saxadokanonmdebloba Sedgeba saqarTvelos konstituciis, saqarTvelosteritoriaze moqmedi saerTaSoriso xelSekrulebebis, saga<strong>da</strong>saxadokodeqsisa <strong>da</strong> kanonqvemdebare normatiuli aqtebisgan (brZaneba,brZanebuleba, <strong>da</strong>dgenileba).saga<strong>da</strong>saxado kanonmdeblobis ierarqiakonstituciasaerTaSorisoSeTanxmebebisaga<strong>da</strong>saxado kodeqsisxva kanonikanonqvemdebare normatiuli aqtisqema # 1‣ saga<strong>da</strong>saxado kodeqssa <strong>da</strong> sxva kanons Soris winaaRmdegobisarsebobis SemTxvevaSi upiratesoba eniWeba saga<strong>da</strong>saxado kodeqss.‣ saga<strong>da</strong>saxado kanonmdeblobis sxva<strong>da</strong>sxva ierarqiul doneze myofkanonebs Soris winaaRmdegobis SemTxvevaSi, upiratesoba eniWebazemdgom kanons.5
‣ Tu ga<strong>da</strong>saxadis <strong>da</strong>sabegrad am kodeqsisa <strong>da</strong> sxva sferos kanonisdebulebebs Soris warmoiSoba Seusabamoba, maSin gamoiyeneba amkodeqsis debulebebi.saga<strong>da</strong>saxado kodeqsi mkacrad gansazRvravs ga<strong>da</strong>saxadebiT <strong>da</strong>begvrisasmxolod ZalaSi Sesuli normatiuli aqtebis gamoyenebas, romlebicmoqmedebs an moqmedeb<strong>da</strong> uSualod saga<strong>da</strong>saxado valdebulebiswarmoSobis dRisaTvis, miuxe<strong>da</strong>vad imisa, ga<strong>da</strong>saxadis ga<strong>da</strong>xdis momentSiSecvlilia Tu ara Sesabamisi normatiuli aqti 1 . (magaliTi: pirma miiRoSemosavali 12 seqtembers, xolo 13 seqtembers ZalaSi Sevi<strong>da</strong>saga<strong>da</strong>saxado kodeqsSi Setanili cvlileba, romlis safuZvelzecsaSemosavlo ga<strong>da</strong>saxadi Semcir<strong>da</strong> 18%-<strong>da</strong>n 12%-mde. aRniSnuli pirisaSemosavlo ga<strong>da</strong>saxads ga<strong>da</strong>ixdis 18%-iani ganakveTiT).saga<strong>da</strong>saxado procedurebis ganxorcielebasTan <strong>da</strong>kavSirebulinstruqciebs adgens finansTa ministri <strong>da</strong> gamoscems kanonqvemdebarenormatiul aqtebs, xolo finansTa saministros Semosavlevbissamsaxuris ufrosi amtkicebs Si<strong>da</strong> instruqciebs, meTodebsa <strong>da</strong>miTiTebebs, romliTac Semdgom xelmZRvaneloben saga<strong>da</strong>saxado organoebiga<strong>da</strong>saxadebis akrefisa <strong>da</strong> biujetSi mobilizebis dros.‣ sakanonmdeblo normatiuli aqtebi ZalaSi Sedis misigamoqveynebi<strong>da</strong>n meTxuTmete dRes, Tu ar aris miTiTebuli misiZalaSi Sesvlis konkretuli TariRi.‣ normatiul aqts, romelic adgens an amZimebs pasuxismgeblobas,ukuZala ar aqvs 2 .akrZalulia arasaga<strong>da</strong>saxado kanonmdeblobiT iseTi sakiTxebisregulireba, romlebic <strong>da</strong>kavSirebulia ga<strong>da</strong>saxadebiT <strong>da</strong>begvrasTan,gar<strong>da</strong>:administraciul samarTal<strong>da</strong>rRvevaTa Sesaxeb debulebebi,romlebsac aregulirebs saqarTvelos administraciulsamarTal<strong>da</strong>rRvevaTa kodeqsi;ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul <strong>da</strong>naSaulebriv debulebebs, romlebsacaregulirebs sisxlis samarTlis kodeqsi;sabaJo kanonmdebloba;`saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong> saxelmwifo sesxebisrestruqturizaciis Sesaxeb~ saqarTvelos kanoni;`saqarTvelos finansTa saministros Semosavlebis samsaxurisSesaxeb~ saqarTvelos kanoni.<strong>da</strong> sxva.1 gar<strong>da</strong> binebis privatizaciisa (saga<strong>da</strong>saxado kodeqsis 168-e <strong>da</strong> 282-e muxlebi).2 saqarTvelos kanoni `normatiuli aqtebis Sesaxeb~ muxli 47 punqti.6
sakanonmdeblo aqtebisaga<strong>da</strong>saxado procedurebs <strong>da</strong> maTTan <strong>da</strong>kavSirebul sakiTxebsaregulirebs saga<strong>da</strong>saxado kodeqsi, sxva kanonebi <strong>da</strong> kanonqvemdebareaqtebi (ix. cxrili # 1, 2, 3).ZiriTadi kanonebi<strong>da</strong>saxelebaTariRidokumentisZalaSinomeri moRebisSesvlissaqarTvelos saga<strong>da</strong>saxado kodeqsi 692 22.12.2004 01.01.2005saqarTvelos kanoni `mewarmeTa Sesaxeb" ___ 19.02.1999 19.02.1999saqarTvelos kanoni `navTobisa <strong>da</strong> gazisSesaxeb"1892-IIs 16.04.1999 16.04.1999saqarTvelos samoqalaqo kodeqsi 786 26.06.1997 25.11.1997saqarTvelos kanoni latariebis, azartuli<strong>da</strong> sxva momgebiani TamaSobebis mowyobis1180 25.03.2005 25.03.2005SesaxebsaqarTvelos zogad administraciulikodeqsi2181-IIs 25.06.1999 01.01.2000saqarTvelos sabaJo kodeqsi 1101-Is 14.11.1997 14.11.1997saqarTvelos administraciulsamarTal<strong>da</strong>rRvevaTa kodeqsi___ 01.08.2000 01.08.2000saqarTvelos administraciuli saprocesokodeqsi 2352-rs 23.09.1999 01.01.2000cxrili # 1ZiriTadi <strong>da</strong>dgenilebebi<strong>da</strong>saxeleba`amnistiisa <strong>da</strong> aradeklarirebulisaga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebislegalizaciis Sesaxeb saqarTveloskanoniT gaTvaliswinebuli <strong>da</strong>faruliqonebis (Semosavlis) deklarirebalegalizaciiszogierTi RonisZiebebisSesaxeb~ saqarTvelos mTavrobis 2005 wlis26 Tebervlis #34 <strong>da</strong>dgenilebisSesrulebis uzrunvelyofis Taobaze`biujetebis Semosulobebis aRricxvaangariSgebisa<strong>da</strong> angariSsworebisganxorcielebisa <strong>da</strong> biujetSi zedmetad anSecdomiT ga<strong>da</strong>xdili Semosulobis Tanxis<strong>da</strong>brunebis, aRricxvisa <strong>da</strong> angariSgebisSesaxeb~…dokumentisnomeriTariRiZalaSimiRebisSesvlis184 23.03.2005 23.03.200545 14.03.2005 14.03.20057
<strong>da</strong>saxeleba`saqarTveloSi arsebuli diplomatiuristatusis mqone saerTaSorisoorganizaciebis mier saqarTvelosmoqalaqeebisaTvis ga<strong>da</strong>xdili anazRaurebis<strong>da</strong>begvris wesis~ <strong>da</strong>mtkicebis Sesaxeb`amnistiisa <strong>da</strong> aradeklarirebulisaga<strong>da</strong>saxado valdebulebebisa <strong>da</strong> qonebislegalizaciis Sesaxeb~ saqarTveloskanoniT gaTvaliswinebuli <strong>da</strong>faruliqonebis (Semosavlis) deklarirebalegalizaciiszogierTi RonisZiebebisSesaxeb…`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ya<strong>da</strong>Ra<strong>da</strong>debuliqonebis realizaciis wesis <strong>da</strong>mtkicebisSesaxeb~`saga<strong>da</strong>saxado <strong>da</strong>valianebis mqonega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebaze ya<strong>da</strong>Ris<strong>da</strong>debis, ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis amoRebisa<strong>da</strong> Senaxvis wesebis <strong>da</strong>mtkicebis Sesaxeb~dokumentisnomeriTariRiZalaSimiRebisSesvlis44 11.03.2005 11.03.200534 26.02.2005 26.02.200510 25.01.2005 25.01.200514 25.01.2005 25.01.2005cxrili # 2ZiriTadi brZanebebi <strong>da</strong> instruqciebi<strong>da</strong>saxeleba`ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentisan sxva valdebuli pirissalaro<strong>da</strong>n naRdi fuladisaxsrebis amoRebis wesis<strong>da</strong>mtkicebis Sesaxeb~`qonebis ga<strong>da</strong>saxadisgamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis wesisSesaxeb instruqciis <strong>da</strong>mtkicebisTaobaze~`saSemosavlo ga<strong>da</strong>saxadis wliurideklaraciis formis <strong>da</strong> Sevsebiswesis Sesaxeb instruqciis<strong>da</strong>mtkicebis Taobaze~`mogebis ga<strong>da</strong>saxadis wliurideklaraciis formis <strong>da</strong> Sevsebiswesis Sesaxeb instruqciis<strong>da</strong>mtkicebis Taobaze~biujetis Semosulobebis saxazinokodebis <strong>da</strong>mtkicebis Sesaxeb`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTasaga<strong>da</strong>saxado aRricxvis(registraciis) wesis Sesaxeb~instruqciis <strong>da</strong>mtkicebis TaobazemimRebiorganofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrodokumentisnomeriTariRiZalaSimiRebis Sesvlis300 04.05.2005 04.05.2005279 22.04.2005 22.04.20052492471362712.04.2005 12.04.200512.04.2005 12.04.200515.03.2005 15.03.200518.01.2005 25.01.20058
<strong>da</strong>saxeleba`mogebis ga<strong>da</strong>saxadis wliurideklaraciis formis <strong>da</strong> Sevsebiswesis Sesaxeb instruqciis<strong>da</strong>mtkicebis Taobaze saqarTvelosfinansTa ministris 2005 wlis 12aprilis #247 brZanebaSicvlilebebis <strong>da</strong> <strong>da</strong>matebis SetanisTaobazesaga<strong>da</strong>saxado kodeqsis 168-e muxlispirveli nawilis `l~ <strong>da</strong> `m~qvepunqtiT gansazRvrulisaqmianobi<strong>da</strong>n miRebuliSemosavlebis yovelkvartlurideklaraciis Sevsebis wesis Sesaxeb`organizaciisaTvis saqvelmoqmedoorganizaciis statusis miniWebiswesis <strong>da</strong> reestris warmoebisSesaxeb~ instruqciis <strong>da</strong>mtkicebisTaobaze`organizaciisaTvis saqvelmoqmedoorganizaciis statusis miniWebiswesis <strong>da</strong> reestris warmoebisSesaxeb instruqciis <strong>da</strong>mtkicebisTaobaze~ saqarTvelos finansTaministris 2005 wlis 17 martis #149 brZanebaSi cvlilebis SetanisTaobaze`sasaqonlo zednadebis gamoweris<strong>da</strong> gamoyenebis Sesaxeb~instruqciis <strong>da</strong>mtkicebis Taobaze`biujetis Semosulobebis saxazinokodebis <strong>da</strong>mtkicebis Sesaxeb~saqarTvelos finansTa ministris2005 wlis 15 martis # 136brZanebaSi <strong>da</strong>matebebis SetanisSesaxebsocialuri ga<strong>da</strong>saxadisyovelTviuri deklaraciisformis <strong>da</strong> misi Sevsebis wesis<strong>da</strong>mtkicebis TaobazedRg-iT <strong>da</strong>sabegr operaciebzekompiuteruli wesiT amobeWdilispecialuri saga<strong>da</strong>saxado angariSfaqturisSemoRebis Sesaxeb`biujetis Semosulobebis saxazinokodebis <strong>da</strong>mtkicebis Sesaxeb~saqarTvelos finansTa ministris2005 wlis 15 martis # 136brZanebaSi <strong>da</strong>matebebis SetanisSesaxebsaerTaSoriso ga<strong>da</strong>zidvebis dRg-snulovani ganakveTiT <strong>da</strong>begvrisgamoyenebisaTvis warsadgenidokumentebis nusxis gansazRvrisSesaxebmimRebiorganofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrodokumentisnomeriTariRiZalaSimiRebis Sesvlis928 04.08.2006 9.08.200624814937086127312.04.2005 12.04.200517.03.2005 17.03.200530.06.2005 30.06.200514.02.2005 14.02.200526.12.2005 26.12.2005865 28.07.2006 16.08.200655833820.07.2005 20.07.200519.05.200527.05.2005603 11.07.2006 12.07.20069
<strong>da</strong>saxeleba`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTasaga<strong>da</strong>saxado aRricxvis(registraciis) wesis Sesaxeb~instruqciis <strong>da</strong>mtkicebis TaobazesaqarTvelos finansTa ministris2005 wlis 18 ianvris #27 brZanebaSicvlilebisa <strong>da</strong> <strong>da</strong>matebis SetanisTaobaze`socialuri ga<strong>da</strong>saxadis wliurideklaraciis formis <strong>da</strong> misiSevsebis wesis Sesaxeb~instruqciis <strong>da</strong>mtkicebis Taobazeaqcizis deklaraciis formisa <strong>da</strong>misi Sevsebis wesis Sesaxebinstruqciis <strong>da</strong>mtkicebis Taobaze`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier missaqmianobasTan <strong>da</strong>kavSirebulistruqturuli cvlilebebisTaobaze saga<strong>da</strong>saxado organoSicnobis warmodgenis wesis~<strong>da</strong>mtkicebis Sesaxeb`saqarTvelos aqcizuri markebisaRricxvis, realizaciisa <strong>da</strong>kontrolis wesis Sesaxeb~debulebis <strong>da</strong>mtkicebis Taobaze`navTobproduqtebis miwodebisaRricxvisa <strong>da</strong> <strong>da</strong>begvriskontrolis RonisZiebaTa Sesaxeb~instruqciis <strong>da</strong>mtkicebis TaobazesaqarTvelos finansTa ministris2005 wlis 14 Tebervlis #87brZanebaSi cvlilebebisa <strong>da</strong><strong>da</strong>matebebis Setanis Taobaze`nedli navTobisa <strong>da</strong> misiga<strong>da</strong>muSavebiT miRebuli saqonlis,misarTebis, gamxsnelebis,naxSirwyalbadebis, Txevadi gazisa<strong>da</strong> sapoxi saSualebebis (gar<strong>da</strong>nedli navTobisa, romelicga<strong>da</strong>adgildeba milsadeniT,transportiT an tranzitis sabaJoreJimiT), Tambaqos nawarmissaqonlis aRricxvis, winaswarioperaciebisa <strong>da</strong> aqcizuri saqonlisbaraTis gacemis instruqciisTaobazefizikuri piris mier materialuriaqtivebis realizaciiT,memkvidreobiT an CuqebiT miRebuliSemosavlebis deklarirebis wesisSesaxeb`<strong>da</strong>matebuli Rirebulebisga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTaregistraciis wesis Sesaxeb~instruqciis <strong>da</strong>mtkicebis TaobazemimRebiorganofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrodokumentisnomeri85247977477TariRiZalaSimiRebis Sesvlis06.09.2005 06.09.200527.06.2005 27.06.200511.02.2005 11.02.200520.06.2005 20.06.2005404 10.06.2005 10.06.2005588 09.07.2006 13.07.20063 10.01.2005 10.01.2005900 31.12.2004 01.01.200525 18.01.2005 25.01.200510
<strong>da</strong>saxeleba`<strong>da</strong>matebuli Rirebulebisga<strong>da</strong>saxadis deklaraciis formisa<strong>da</strong> misi Sevsebis wesis Sesaxeb~instruqciis <strong>da</strong>mtkicebis Taobaze`navTobproduqtebis miwodebisaRricxvisa <strong>da</strong> <strong>da</strong>begvriskontrolis RonisZiebaTa Sesaxeb~instruqciis <strong>da</strong>mtkicebis Taobazebunebrivi resurebiTsargeblobisTvis mosakreblisgaangariSebis formis <strong>da</strong>mtkicebisSesaxeb`biujetis Semosulobebis saxazinokodebis <strong>da</strong>mtkicebis Sesaxeb~ga<strong>da</strong>saxadebis mixedviTva<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado<strong>da</strong>valianebis uimedo saga<strong>da</strong>saxado<strong>da</strong>valianebad aRiarebis <strong>da</strong>Camoweris Sesaxeb instruqciis<strong>da</strong>mtkicebis Taobaze`saga<strong>da</strong>saxado angariS-faqturis(m.S. koreqtirebis) gamowerisa <strong>da</strong>wardgenis Sesaxeb~ instruqciis<strong>da</strong>mtkicebis TaobazesatvirTo-sabaJo deklaraciisforma #2-is Sevsebis wesis<strong>da</strong>mtkicebis Sesaxeb`saga<strong>da</strong>saxado angariS- faqturis(m.S. koreqtirebis) gamowerisa <strong>da</strong>wardgenis Sesaxeb instruqciis<strong>da</strong>mtkicebis Taobaze~ saqarTvelosfinansTa ministris 2005 wlis 14Tebervlis #84 brZanebaSicvlilebebis Setanis Sesaxeb`sasaqonlo zednadebis gamowerisa<strong>da</strong> gamoyenebis Sesaxeb~instruqciis <strong>da</strong>mtkicebis Taobaze<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdilisamivlinebo xarjebis normebisgansazRvris Sesaxeb<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdilisamivlinebo xarjebis normebisgansazRvris Sesaxeb saqarTvelosfinansTa ministris 2005 wlis 5aprilis # 220 brZanebaSicvlilebis Setanis Taobaze`saSemosavlo ga<strong>da</strong>saxadisgamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis wesisSesaxeb~ instruqciaSicvlilebebisa <strong>da</strong> <strong>da</strong>matebis SetanisTaobazesaTamaSo biznesis ga<strong>da</strong>saxadisga<strong>da</strong>xdis niSnebis eskizis<strong>da</strong>mtkicebis TaobazemimRebiorganofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrosaga<strong>da</strong>saxadodepartamentifinansTasaministrodokumentisnomeriTariRiZalaSimiRebis Sesvlis57 03.02.2005 07.02.200587 14.02.2005 17.02.200531 21.01.2005 26.01.200513615.03.2005 16.03.2005148 17.03.2005 22.03.200584 14.02.2005 17.02.2005218 07.03.2006 10.04.20061875 27.12.2006 03.01.200786 14.02.2005 17.02.2005220 10.03.2006 10.03.2006595 15.06.2006 15.07.200627 05.02.1999 05.02.1999895 31.12.2004 01.01.200511
<strong>da</strong>saxelebafizikuri piris sabaJodeklaraciis Sesaxebfizikur pirebze ga<strong>da</strong>xdiliTanxebisa <strong>da</strong> <strong>da</strong>kavebulisaSemosavlo ga<strong>da</strong>saxadisyovelTviuri gaangariSebisformisa <strong>da</strong> gaangariSebis formisSevsebis wesis Sesaxebinstruqciis <strong>da</strong>mtkicebis Taobazesaga<strong>da</strong>saxado saidumloebisSemcveli informaciis SenaxvisreJimis <strong>da</strong>Svebis wesis Sesxebinstruqciis <strong>da</strong>mtkicebis Taobazemkacri aRricxvis formebis(dokumentebis) nusxis, mkacriaRricxvis formebis(dokumentebis) registraciiswesisa <strong>da</strong> mkacri aRricxvisformebis dokumentebisregistraciis Jurnalis formis<strong>da</strong>mtkicebis Taobaze"mkacri aRricxvis formebisnusxis, mkacri aRricxvisformebis (dokumentebis)registraciis wesisa <strong>da</strong> mkacriaRricxvis formebisregistraciis Jurnalis formis<strong>da</strong>mtkicebis Taobaze" 2005w. 2agvistos # 669 brZanebaSi<strong>da</strong>matebebis Setanis SesaxebsaTamaSo biznesis ga<strong>da</strong>saxadisdeklaraciis Sevsebisa <strong>da</strong>wardgenis wesis <strong>da</strong>mtkicebisSesaxebsaTamaSo biznesis ga<strong>da</strong>saxadisga<strong>da</strong>xdis niSnebis SeZenis,registraciis, <strong>da</strong>magrebisa <strong>da</strong><strong>da</strong>zianebuli niSnebis Secvlisa<strong>da</strong> umoqmedo <strong>da</strong>begvrisobieqtebis <strong>da</strong>luqvis wesebis<strong>da</strong>mtkicebis Sesaxebalkoholiani sasmelebis, ludisa<strong>da</strong> Tambaqos nawarmis aqcizurimarkebiT niSandebis wesisSesaxebuku<strong>da</strong>begvris wesiT <strong>da</strong>ricxulidRg-is biujetSi ga<strong>da</strong>xdis <strong>da</strong>angariSgebis wardgenis wesis<strong>da</strong>mtkicebis Sesaxebaqcizuri markis nominaluriRirebulebis <strong>da</strong>mtkicebis SesaxebmimRebiorganofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrofinansTasaministrosaga<strong>da</strong>saxadodepartamentidokumentisnomeriTariRiZalaSimiRebis Sesvlis221 18.10.2005 24.10.20051123 13.09.2006 02.10.2006301 24.05.2005 13.05.2005669 02.08.2005 03.08.20051824 25.12.06 26.12.06894 31.12.2004 01.01.2005896 31.12.2004 01.01.2005897 31.12.2004 01.01.2005901 31.12.2004 01.01.2005263-a 03.04.2003 03.04.200312
<strong>da</strong>saxeleba`ga<strong>da</strong>mxdelTa ekonomikursaqmianobaze qronometraJisCatarebis wesis Sesaxeb~instruqciis TaobazesaqarTvelos saxelmwifosaga<strong>da</strong>saxado departamentis 1999wlis 8 noembris # 263brZanebaSi `aqcizuri markebisnominaluri Rirebulebis<strong>da</strong>mtkicebis Sesaxeb~cvlilebebisa <strong>da</strong> <strong>da</strong>matebisSetanis TaobazeSemosavlebisa <strong>da</strong> xarjebisaRricxvis gamartivebulisistemis SemoRebis Taobaze`saSemosavlo ga<strong>da</strong>saxadisgamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdiswesis Sesaxeb~ instruqciiscvlilebis TaobazemimRebiorganosaga<strong>da</strong>saxadodepartamentifinansTasaministrofinansTasaministrosaga<strong>da</strong>saxadodepartamentidokumentisnomeriTariRiZalaSimiRebis Sesvlis226 08.09.1999 08.09.1999171 03.04.2003 07.07.2004899 31.12.2004 01.01.200591 28.05.1999 28.05.1999cxrili # 313
saga<strong>da</strong>saxado sistemasaga<strong>da</strong>saxado sistema moicavs ga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul mravalsakiTxs, romlebic <strong>da</strong>jgufebulia <strong>da</strong> warmodgenilia rogorcsaga<strong>da</strong>saxado sistemis Semadgeneli oTxi ZiriTadi elementi (ix. sqema #2).saga<strong>da</strong>saxado sistemasaga<strong>da</strong>saxadosistemaga<strong>da</strong>saxadebis<strong>da</strong>weseba,SemoRebaSecvla, gauqmebasaga<strong>da</strong>saxadourTierTobebSimonawileTauflebamovaleobebi<strong>da</strong>pasuxismgeblobasaga<strong>da</strong>saxadokontroli,formebi,meTodebi <strong>da</strong>wesebisaga<strong>da</strong>saxado<strong>da</strong>vebisgasaCivreba <strong>da</strong>ga<strong>da</strong>wyvetis wesisqema # 2vadebisaga<strong>da</strong>saxado kanonmdeblobiT va<strong>da</strong> SeiZleba ganisazRvros ramdenimesaxiT:1. konkretuli kalen<strong>da</strong>ruli TariRiT (magaliTi: 2006 wlis 24 agvisto)2. drois monakveTiT (magaliTi: weli, Tve, dRe)va<strong>da</strong>, romelic gamoiangariSeba wliT, mTavrdeba vadis bolowlis Sesabamis Tvesa <strong>da</strong> ricxvSi (magaliTi: Tu sawarmossaga<strong>da</strong>saxado valis <strong>da</strong>safarad mieca 1 weli <strong>da</strong> brZanebagaform<strong>da</strong> 2006 wlis 3 dekembers, valis <strong>da</strong>farvis va<strong>da</strong> iqneba 2007wlis 3 dekemberi);va<strong>da</strong>, romelic gaiangariSeba TviT, mTavrdeba vadis bolo TvisSesabamis ricxvSi (magaliTi: Tu sawarmos saga<strong>da</strong>saxado valis<strong>da</strong>safarad mieca 1 Tve <strong>da</strong> brZaneba gaform<strong>da</strong> 2006 wlis 18 marts,valis <strong>da</strong>farvis va<strong>da</strong> iqneba amave wlis 19 aprili).3. garemoebaze miTiTebiT, romelic aucileblad un<strong>da</strong> <strong>da</strong>dges(magaliTi: Tu piris wliuri brunva ekonomikuri saqmianobis14
ganxorcielebis procesSi ga<strong>da</strong>aWarbebs 100 000 lars, igivaldebulia 2 dRis va<strong>da</strong>Si <strong>da</strong>dges aRricxvaze dRg-s ga<strong>da</strong>mxdelad).‣ kodeqsiT <strong>da</strong>dgenili vadis aTvla iwyeba Sesabamisi moqmedebisganxorcielebis momdevno dRi<strong>da</strong>n.moqmedeba, romlis ganxorcielebisaTvis <strong>da</strong>dgenilia va<strong>da</strong> SeiZlebaganxorcieldes am vadis bolo samuSao dRis <strong>da</strong>mTavrebamde, gar<strong>da</strong> iseTiSemTxvevisa, rodesac <strong>da</strong>saSvebia moqmedebis ganxorcieleba sabankoga<strong>da</strong>ricxviT an <strong>da</strong>zRveuli safosto gzavniliT.‣ Tu sabanko ga<strong>da</strong>ricxva an <strong>da</strong>zRveuli fostis gagzavna mox<strong>da</strong>vadis bolo dRis 24 saaTamde, va<strong>da</strong> CaiTvleba <strong>da</strong>culad.‣ Tu vadis bolo dRe emTxveva arasamuSao dRes, va<strong>da</strong> grZeldebaSemdeg samuSao dRemde.`saga<strong>da</strong>saxado moTxovnis~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~wardgenaze xan<strong>da</strong>zmulobis va<strong>da</strong> aris 6 weli, romlis aTvlac xdebaSesabamisi valdebulebis warmoSobis kalen<strong>da</strong>ruli wlis <strong>da</strong>srulebi<strong>da</strong>n.(magaliTi: ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma zedmetad ga<strong>da</strong>ixa<strong>da</strong> ga<strong>da</strong>saxadi 2006wlis 24 agvistos. am SemTxvevaSi xan<strong>da</strong>zmulobis vadis aTvla <strong>da</strong>iwyeba2007 wlis 1 ianvri<strong>da</strong>n. ga<strong>da</strong>mxdels ufleba aqvs moiTxovos zedmetadga<strong>da</strong>xdili Tanxis ukan <strong>da</strong>bruneba 2013 wlis 1 ianvramde).‣ saga<strong>da</strong>saxado organos ufleba ar aqvs moiTxovos iseTisaga<strong>da</strong>saxado valdebulebis Sesruleba, romlis `xan<strong>da</strong>zmulobisva<strong>da</strong>~ gasulia, iseve rogorc ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels arSeuZlia saga<strong>da</strong>saxado organos mosTxovos `ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis moTxovnis~ Sesruleba am vadis gasvlis Semdeg.‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyeba (rogorc saga<strong>da</strong>saxadoorganoebis, aseve ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mxri<strong>da</strong>n) Tu sa<strong>da</strong>osakiTxis ganxorcielebi<strong>da</strong>n gasulia `xan<strong>da</strong>zmulobis va<strong>da</strong>~.15
saqmianobis saxeebisaqarTvelos saga<strong>da</strong>saxado kodeqsi saqmianobis saxeebis diferenciaciasaxdens sqema # 3-is mixedviT.saqmianobis saxeebisaqmianobis saxeebiekonomikuriaraekonomikurisamewarmeoarasamewarmeosaqvelmoqmedoreligiurisaxelmwifo xelisuflebis <strong>da</strong>adgilobrivi TviTmmarTvelobisorganoebis saqmianoba, romelic<strong>da</strong>kavSirebulia kanonmdeblobiTminiWebuli funqciebis SesarulebasTansqema # 3ekonomikuri saqmianobaekonomikuri saqmianobis mcneba moicavs yvela im saqmianobas, romelicxorcieldeba mogebis, Semosavlis an kompensaciis miRebisTvis,miuxe<strong>da</strong>vad aseTi saqmianobis Sedegebisa.‣ ekonomikuri saqmianoba SeiZleba iyos samewarmeo <strong>da</strong>arasamewarmeo.samewarmeo ekonomikur saqmianobad miiCneva marTlzomieri <strong>da</strong>araerTjeradi saqmianoba, romelic miznad isaxavs mogebis an SemosavlismiRebas. gar<strong>da</strong> amisa, saga<strong>da</strong>saxado kodeqsis miznebisTvis samewarmeosaqmianobad SeiZleba CaiTvalos iseTi saqmianoba, romelic xorcieldebasavaWro garigebebis an sxva sameurneo operaciebis saxiT, agreTve16
fasiani qaRaldebis an sxva qonebis SeZena <strong>da</strong> realizacia, Tu arsebobserT-erTi Semdegi piroba:1. aseTi saqmianoba xorcieldeba sistematurad <strong>da</strong>ganmaxorcielebeli piris profesiuli saqmianobaa;2. aseTi operaciebi xorcieldeba savaWro an/<strong>da</strong> saSuamavlosaqmianobis farglebSi;3. gamyidvelis mier xdeba miwodebuli saqonlis an/<strong>da</strong> gaweulimomsaxurebis realizacia.‣ fizikuri piris mier uZravi qonebis ijariT ga<strong>da</strong>cema arganekuTvneba samewarmeo ekonomikur saqmianobas.momsaxurebis gaweva an/<strong>da</strong> saqonlis miwodebasaqonlis miwodeba gulisxmobs piris mier sxva pirisTvis saqonelzesakuTrebis uflebis ga<strong>da</strong>cemas sasyidliT (maT Soris, saqonlisrealizacia, gacvla, xelfasis an naturaluri formiT anazRaureba) anusasyidlod. aseve Tu piri lizingiT gascems amortizacias<strong>da</strong>qvemdebarebul ZiriTad saSualebas operacia iTvleba saqonlismiwodebad.saqonlis miwodebad ar iTvleba:saxelmwifosTvis an/<strong>da</strong> adgilobrivi TviTmmarTvelobisTvisaqtivebis gamotana im sawarmos sawesdebo kapitali<strong>da</strong>n, romliswilis/aqciebis 50%-ze meti saxelmwifo an/<strong>da</strong> adgilobriviTviTmmarTvelobis sakuTrebaSia;saxelmwifosTvis an/<strong>da</strong> adgilobrivi TviTmmarTvelobisTvissaqonlis usasyidlod ga<strong>da</strong>cema.‣ aRniSnuli norma vrceldeba 2005 wlis 1 ianvri<strong>da</strong>n warmoSobilsamarTlebriv urTierTobebze.momsaxurebis gawevad iTvleba sxva pirisTvis misive nebiT, kompensaciissanacvlod an usasyidlod iseTi moqmedebis Sesruleba, romelic araris saqonlis miwodeba. momsaxurebas ganekuTvneba Semdegi saqmianoba:samSeneblo-samontaJo, saremonto <strong>da</strong> sarestavracio;sacdel-sakonstruqtoro <strong>da</strong> geologiur-saZiebo;satransporto, maT Soris gazis, navTobis, navTobproduqtebis,eleqtro <strong>da</strong> Tboenergiis transportireba;qonebis ga<strong>da</strong>cema qiriT an ijariT (gar<strong>da</strong> lizingiT ga<strong>da</strong>cemisa).saSuamavlo <strong>da</strong> personalis SerCevasTan <strong>da</strong>kavSirebuli saqmianoba;patentebis, mowmobebis, licenziebis, savaWro niSnebis, momsaxurebisniSnebis, inteleqtualuri sakuTrebisa <strong>da</strong> sxva piradi araqonebriviuflebebis gamoyenebze uflebis ga<strong>da</strong>cema;valdebulebis Sesruleba _ ar miiRos an <strong>da</strong>uSvas raime moqmedeba(situaciebi);17
kavSirgabmulobis, sayofacxovrebo, sabinao-komunaluri, sareklemo,sainovacio, finansuri, sa<strong>da</strong>zRvevo, sakonsultacio, iuridiuli,buRaltruli, auditoruli, marketinguli, monacemTa <strong>da</strong>muSavebisa <strong>da</strong>sainformcio uzrunvelyofis momsaxureba;saqonlis sarealizaciod momzadebis momsaxureba (partiis<strong>da</strong>nawileba, gasagzavnad formireba, <strong>da</strong>xasiaTeba, SefuTva, ga<strong>da</strong>fuTva,Camosxma);saqonlis an saqonlis Senaxvisa <strong>da</strong> <strong>da</strong>cvis momsaxureba;<strong>da</strong>mkveTis nedleuliT (masaliT) saqonlis an sxva qonebis warmoeba,maT Soris nedleulis/saqonlis warmoeba, <strong>da</strong>mzadeba, ga<strong>da</strong>muSaveba,<strong>da</strong>muSaveba an aRniSnuli nedleulis (masalis) sxvagvaritransformacia, romlis procesSi rogorc nedleulis (masalis), isesaboloo produqtis mesakuTre aris piri, romelmac miawo<strong>da</strong>nedleuli (masalebi) <strong>da</strong> fuladi an naturaluri formiT aanazRauraam nedleuliT (masaliT) saqonlis warmoebasTan <strong>da</strong>kavSirebulimomsaxurebis Rirebuleba (miuxe<strong>da</strong>vad imisa, warmoebisasmwarmoebelma gamoiyena Tu ara sakuTari nedleuli (masala),makompleqteblebi an sxva komponentebi, romelTa RirebulebacCaiTvala aseT warmoebasTan <strong>da</strong>kavSirebuli momsaxurebisRirebulebaSi);satransporto tvirTebis momsaxureba (saeqspeditoro, CatvirTva,gadmotvirTva, ga<strong>da</strong>tvirTva);sazRvao gemebis momsaxureba (saporto <strong>da</strong> saporto flotis gemebismomsaxureba);sahaero xomaldebis momsaxureba (saqarTvelos aeroportebSi,sahaero <strong>da</strong> kosmosur sivrceSi gaweuli aeronavigaciis momsaxureba);sxva momsaxureba.momsaxurebis erT-erTi saxeobaa finansuri momsaxureba, romelicaerTianebs mraval safinanso operacias. finansuri momsaxurebissaxeobebia: kreditebis (sesxebis) gacema; kreditebze (sesxebze),sakredito (sasesxo) garantiebsa <strong>da</strong> fulad-sakredito (fulad-sasesxo)operaciebze uzrunvelyofis saSualebebis gacema, maT Soris, piris miergacemuli kreditebis (sesxebis) <strong>da</strong> sakredito (sasesxo) garantiebismarTva; operaciebi, romlebic <strong>da</strong>kavSirebulia klientebis depozitebisa<strong>da</strong> angariSebis momsaxurebasTan, angariSsworebebTan, fuladgzavnilebTan, sasesxo valdebulebebTan <strong>da</strong> saga<strong>da</strong>mxdeloinstrumentebTan.finansuri momsaxureba gulisxmobs agreTve: sawesdebo kapitalSi wilis,aqciebis, obligaciebis, sertifikatebis, Tamasuqebis, Cekebisa <strong>da</strong> sxvafasiani qaRaldebis mimoqcevasTan <strong>da</strong>kavSirebul operaciebs <strong>da</strong> maTmomsaxurebas; warmoebul <strong>da</strong> sinTezur finansur instrumentebTan,forvardul SeTanxmebebTan, ofcionebsa <strong>da</strong> sxva msgavs instrumentebTan<strong>da</strong>kavSirebul operaciebsa <strong>da</strong> maT momsaxurebas; sainvesticio fondebismarTvasTan <strong>da</strong>kavSirebul momsaxurebas; <strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevisoperaciebsa <strong>da</strong> ga<strong>da</strong>xdis kanonieri saSualebebis (valutis, fulis,18
anknotebis (gar<strong>da</strong> numizmatikuri mizniT gamoyenebulisa)) mimoqcevasTan<strong>da</strong>kavSirebuli operaciebs, gar<strong>da</strong> sainkasacio momsaxurebisa.lizingi aris momsaxurebis erT-erTi saxeoba igive finansuri ijara.lizingis xelSekrulebiT erTi piri ga<strong>da</strong>scems meores sargeblobaSiraime konkretul qonebas xelSekrulebaSi gaTvaliswinebuli vadiT.lizingis mimRebi valdebulia ga<strong>da</strong>ixados am qonebiT sargeblobissafasuri periodulad. Tu piri lizingiT gascems amortizacias<strong>da</strong>qvemdebarebul ZiriTad saSualebas operacia iTvleba saqonlismiwodebad, xolo saijaro ga<strong>da</strong>saxdeli Sedgeba bass-is mixedviTdiskontirebis gziT gamoyofili ZiriTadi Tanxisa <strong>da</strong> procentebisagan.imisaTvis, rom qonebis ijariT gacema iyos lizingi, igi aucilebladun<strong>da</strong> akmayofilebdes 4 ZiriTadi kriteriumi<strong>da</strong>n erT-erTs:ijaris vadis gasvlisas mis mimRebs ufleba hqondes saboloodgamoisyidos konkretuli qoneba fiqsirebul an ijarisxelSekrulebaSi miTiTebul fasad;ijaris va<strong>da</strong> un<strong>da</strong> aRematebodes ZiriTad saSualebaTa ekonomikurisamsaxuris vadis 75 %-s;ijariT aRebuli qonebis narCeni Rirebuleba vadis <strong>da</strong>srulebisasun<strong>da</strong> iyos 20%-ze naklebi vidre vadis <strong>da</strong>sawyisSi;minimaluri saijaro ga<strong>da</strong>saxdelis mimdinare diskontirebuliRirebuleba lizingis mTliani periodisTvis un<strong>da</strong> iyos qonebissabazro Rirebulebis minimum 90%, gar<strong>da</strong> ijarisa, romlis vadis<strong>da</strong>sawyisic modis qonebis sargeblobis vadis bolo 25%-ze.saijaro ga<strong>da</strong>saxdelis mimdinare diskontirebuli RirebulebisgansazRvrisaTvis gamoyenebuli sabaziso saprocento ganakveTi ar un<strong>da</strong>aRematebodes kreditisTvis (sesxisTvis) am kodeqsiT <strong>da</strong>dgenil 24%-s,romelic ixdeba Sesabamisi periodis proporciulad (ix. saga<strong>da</strong>saxadokodeqsi, muxli 179).lizingis periodi moicavs drois monakveTs, romlis drosac ijarismimRebs xelSekrulebis Sesabamisad ufleba aqvs ganaaxlos lizingi.lizingis xelSekrulebis periodSi ijariT aRebuli qoneba un<strong>da</strong> aisaxosmisi mimRebis balansze, rac mas saSualebas miscems ganaxorcielos amqonebasTan <strong>da</strong>kavSirebuli saamortizacio <strong>da</strong> ZiriTadi saSualebebisremontis xarjebis gamoqviTvebi.ga<strong>da</strong>saxadebiT <strong>da</strong>begvris miznebisaTvis saqonlis/momsaxurebisgansazRvris principebifasisga<strong>da</strong>saxadebiT <strong>da</strong>begvris miznebisaTvis gamoiyeneba garigebaSidokumenturad <strong>da</strong><strong>da</strong>sturebuli saqonlis/momsaxurebis faqtobrivi fasi,Tu saga<strong>da</strong>saxado kodeqsiT ar aris gaTvaliswinebuli sabazro fasis ansxva Rirebulebis gamoyeneba.saqonlis/momsaxurebis bazarze identuri (xolo misi ararsebobisSemTxvevaSi – msgavsi) saqonlis/momsaxurebis moTxovnisa <strong>da</strong> miwodebis19
urTierTzemoqmedebis Sedegad <strong>da</strong> Sesabamis bazarze im pirebs Soris<strong>da</strong>debuli garigebis safuZvelze, romlebic ar arianurTierT<strong>da</strong>mokidebuli pirebi, am bazarze Camoyalibebuli fasi iTvlebasaqonlis/momsaxurebis sabazro fasad.‣ urTierT<strong>da</strong>mokidebul pirebs Soris garigeba mxedvelobaSimiiReba mxolod im pirobiT, rom maTi urTierT<strong>da</strong>mokidebulebagavlenas ar moaxdens aseTi garigebis Sedegebze.sabazro fasi ganisazRvreba bazarze saqonlis/momsaxurebis miwodebismomentisTvis (xolo aseTis ararsebobis SemTxvevaSi – realizaciismomentis uaxloesi dRisTvis, romelic ara umetes 30 dRiT win uswrebsan mohyveba aseTi saqonlis/momsaxurebis realizaciis moments) identur(msgavs) saqonelze/momsaxurebaze <strong>da</strong>debuli garigebis, maT Soris,saerTaSoriso <strong>da</strong> sxva birJebze <strong>da</strong>fiqsirebuli fasebis Sesaxebinformaciis, safuZvelze.saqonlis/momsaxurebis bazrad iTvleba am saqonlis/momsaxurebismimoqcevis sfero, romelic ganisazRvreba gamyidvelis/myidvelisSesaZleblobiT, mniSvnelovani <strong>da</strong>naxarjis gareSe gayidos/SeiZinossaqoneli/momsaxureba gamyidvelisaTvis/myidvelisaTvis uaxloesteritoriaze saqarTveloSi an mis farglebs gareT.Tu saqonlis/momsaxurebis bazarze identur (msgavs)saqonelze/momsaxurebaze <strong>da</strong>debuli garigeba an am bazarze aseTisaqonlis/momsaxurebis miwodeba ar arsebobs, saqonlis/momsaxurebissabazro fasi ganisazRvreba im fasebiT, romlebic Camoyalibebuliaidentur (msgavs) saqonelze/momsaxurebaze <strong>da</strong>debuli garigebissafuZvelze, saqonlis/ momsaxurebis realizaciis momentis uaxloesidRisTvis, romelic ara umetes 30 dRiT win uswrebs an mohyveba aseTisaqonlis/momsaxurebis realizaciis moments.Tu SeuZlebelia aRniSnul debulebaTa gamoyeneba, maSinsaqonlis/momsaxurebis sabazro fasi (tarifi) dgindeba <strong>da</strong>naxarjebis,SesaZlo realizaciis fasis an misaRebi sargeblis gansazRvrismeTodebiT.saqonlis/momsaxurebis sabazro fasis gansazRvrisas gamoiyenebasaqonlis/momsaxurebis sabazro fasebis Sesaxeb informaciisoficialuri wyaroebi, aRmasrulebeli xelisuflebis Sesabamisiorganoebis sainformacio baza, saga<strong>da</strong>saxado organoebisaTvisga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa mier miwodebuli informacia <strong>da</strong> sxva sarwmunoinformacia.‣ saqonlis/momsaxurebis sabazro fasi SeiZleba iyos sabiTumo <strong>da</strong>sacalo.saqonlis/momsaxurebis gacvlis (barteruli) operaciasaqonlis/momsaxurebis mimwodebeli TiToeuli mxarisaTvisiTvleba saqonlis/momsaxurebis sabazro fasiT realizaciad, xolo20
saqonlis/momsaxurebis TiToeuli mimRebisaTvis – saqonlis/momsaxurebisimave sabazro fasiT SeZenad.saga<strong>da</strong>saxado organos ufross/mis moadgiles ufleba aqvs gamoitanosmotivirebuli werilobiTi ga<strong>da</strong>wyvetileba ga<strong>da</strong>saxadebiT <strong>da</strong>begvrismiznebisaTvis sabazro fasis gamoyenebis Sesaxeb, Tu:garigeba ganxorciel<strong>da</strong> urTierT<strong>da</strong>mokidebul pirebsSoris, gar<strong>da</strong> im SemTxvevisa, rodesac maTi urTierT<strong>da</strong>mokidebulebagavlenas ar axdens aseTi garigebis Sedegebze;saga<strong>da</strong>saxado organo asabuTebs, rom garigebis monawileebs Sorisgacxadebuli fasi gansxvavdeba faqtobrivi fasisgan.arasamewarmeo ekonomikuri saqmianobarac Seexeba arasamewarmeo ekonomikur saqmianobas, mas miekuTvneba iseTisaqmianobebi rogoricaa:piris mier sxva pirisaTvis qonebis, maT Soris fuladi saxsrebisdroebiT sargeblobaSi ga<strong>da</strong>cema garkveuli safasuris sanacvlodmisi Semdgomi gayidvis an gasxvisebis uflebis gareSe;<strong>da</strong>qiravebiT muSaoba;fuladi saxsrebis ganTavseba bankebsa <strong>da</strong> sxva sakredito<strong>da</strong>wesebulebebSi;qonebis ijariT ga<strong>da</strong>cema (Tu igi ar wamoadgens samewarmeosaqmianobas);qonebis marTva mindobilobiT;fizikuri piris mier saxelovnebo, samecniero, sakonsultacio <strong>da</strong>sxva msgavsi saqmianobebi.saga<strong>da</strong>saxado kodeqsis miznebisaTvis arasamewarmeo ekonomikursaqmianobasTan gaTanabrebulia sawarmos sawesdebo kapitalSi wilis,fasiani qaRaldebis, sapaio sainvesticio fondSi pais, obligaciebisa <strong>da</strong>sxva savalo valdebulebis SeZena/realizacia, aseve gamyidvelissakuTrebaSi arsebuli saavtoro an sxva analogiuri uflebisrealizacia.‣ aRniSnuli saqmianobebi ar un<strong>da</strong> atarebdes samewarmeosaqmianobis xasiaTs.21
araekonomikuri saqmianobaarsebobs saqmianobis iseTi saxeebi, romlebic ar ganekuTvnebianekonomikur saqmianobas. esenia: religiuri, saqvelmoqmedo,xelisuflebisa <strong>da</strong> adgilobrivi TviTmmarTvelobis organoebisfunqciebTan <strong>da</strong>kavSirebuli saqmianoba.‣ Tu saxelmwifo xelisuflebis, <strong>da</strong>moukidebeli erovnulimaregulirebeli <strong>da</strong> adgilobrivi TviTmmarTvelobis organoebiewevian fasian momsaxurebas (xelSekrulebis safuZvelze) an/<strong>da</strong>sxva samewarmeo saqmianobas, aseTi tipis saqmianoba ganekuTvnebaekonomikur saqmianobas.saqvelmoqmedo saqmianobasaqvelmoqmedo saqmianoba gulisxmobs nebayoflobiT <strong>da</strong> uangarod<strong>da</strong>xmarebis gawevas uSualod an mesame piris meSveobiT im pirebisTvis,romlebic am <strong>da</strong>xmarebas saWiroeben, maT Soris:fizikuri pirebi, romlebic saWiroeben socialur <strong>da</strong>cvas,a<strong>da</strong>ptaciasa <strong>da</strong> samedicino <strong>da</strong>xmarebas;xelmokle fizikuri pirebi, invalidebi, moxucebi, oboli bavSvebi,marCenal<strong>da</strong>kargulebi, ltolvilebi, devnilebi, avadmyofebi,mravalSviliani ojaxebi <strong>da</strong> maTi wevrebi;omis, SeiaraRebuli konfliqtebis, avariebis, stiqiuri ubedurebebis,katastrofebis, epidemiebis an/<strong>da</strong> epizootiebis Sedegad<strong>da</strong>zaralebuli fizikuri pirebi;bavSvTa, moxucTa <strong>da</strong> invalidTa momvleli an momsaxureorganizaciebi (bavSvTa saxlebi, skola-internatebi, moxucTaTavSesafarebi, ufaso sasadiloebi, samedicino <strong>da</strong> sareabilitaciocentrebi <strong>da</strong> sxva msgavsi <strong>da</strong>wesebulebebi);religiuri <strong>da</strong> saqvelmoqmedo organizaciebi;gansakuTrebuli niWiT <strong>da</strong>jildovebuli fizikuri pirebi;sasjelaRsrulebis <strong>da</strong>wesebulebebi - maTSi moTavsebul pirTamovlisa <strong>da</strong> samedicino momsaxurebis gaumjobesebis mizniT;is organizaciebi, romlebic axorcieleben sazogadoebisaTvissasargeblo saqmianobas Semdeg sferoebSi: a<strong>da</strong>mianis uflebebis<strong>da</strong>cva, demokratiisa <strong>da</strong> samoqalaqo sazogadoebis ganviTareba,garemos <strong>da</strong>cva, ganaTleba, mecniereba, janmrTelobisa <strong>da</strong> socialuri<strong>da</strong>cva, kultura, xelovneba, fizikuri aRzr<strong>da</strong> <strong>da</strong> samoyvarulosporti.Tu zemoT CamoTvlili saqmianoba ganxorcielebulia: saxelmwifoxelisuflebis an/<strong>da</strong> adgilobrivi TviTmmarTvelobis organos mier;sawarmos, politikuri partiis an arCevnebSi monawile sxva saarCevnosubieqtis mxar<strong>da</strong>saWerad; fizikuri piris mier naTesavis mimarT, xoloiuridiuli piris mier _ misi mmarTvelobiTi organos xelmZRvanelobis22
an maTi naTesavebis mimarT; sponsoris mier, igi ar ganixileba rogorcsaqvelmoqmedo saqmianoba.religiuri saqmianobareligiur saqmianobas axorcieleben registrirebuli religiuriorganizaciebi, romelTa mizania aRmsareblobisa <strong>da</strong> sarwmunoebisgavrceleba Semdegi gzebiT, rogoricaa:religiuri wes-Cveulebebis, ceremoniebis, locvebis an sxva sakultomoqmedebaTa organizeba <strong>da</strong> Catareba;morwmuneTaTvis SesaZleblobis micema, gamoiyenon samlocveloSenobebi an saritualo nagebobebi religiur moTxovnilebaTarogorc erToblivad, ise individualurad <strong>da</strong>sakmayofileblad;religiuri delegaciebis, momlocvelebis, sxva<strong>da</strong>sxva konfesiebiswarmomadgenlobis miRebisa <strong>da</strong> gamgzavrebis, erovnuli <strong>da</strong>saerTaSoriso religiuri TaTbirebis, yrilobebis, seminarebisorganizeba; aRniSnul RinisZiebaTa Catarebis periodSi monawileebissastumroTi, kvebiT, transportiTa <strong>da</strong> kulturuli momsaxurebiTuzrunvelyofa;monastrebis, samonastro eklesiebis, sasuliero-saswavlo<strong>da</strong>wesebulebebis Senaxva, am <strong>da</strong>wesebulebebis moswavleTa <strong>da</strong>msmenelTa swavleba, saqvelmoqmedo organizaciebis Senaxva.‣ religiur saqmianobas uTanabrdeba im sawarmoTa saqmianoba,romlebic gamoscemen religiur literaturas an awarmoebenreligiuri <strong>da</strong>niSnulebis nivTebs <strong>da</strong> axorcieleben maTrealizacias, xolo aseTi saqmianobiT miRebuli fuladisaxsrebi gamoiyeneba religiuri saqmianobis gansaxorcieleblad.Semosavlis miRebis wyaroebisaga<strong>da</strong>saxado kodeqsis miznebisaTvis <strong>da</strong>begvras eqvemdebarebasaqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuli Semosavali, romelsacganekuTvneba:<strong>da</strong>qiravebiT muSaobis Sedegad miRebuli Semosavali;saqarTveloSi momsaxurebis gaweviT an saqonlis realizaciiTmiRebuli Semosavali;im ekonomikuri saqmianobi<strong>da</strong>n miRebuli Semosavali, romelsacaxocielebs ararezidenti piris mudmivi <strong>da</strong>wesebuleba;rezidenti iuridiuli pirisgan miRebuli dividendebi anpartnioruli wilis gayidviT miRebuli Semosavali, agerTve mis mierga<strong>da</strong>xdili pensia;saqarTveloSi arsebuli <strong>da</strong> ekonomikuri saqmianobisaTvisgamoyenebuli uZravi qonebiT miRebuli Semosavali, maT Soris, aseTqonebaSi partnioris wilis realizaciiT miRebuli Semosavali;23
im sawarmos aqciebis an partnioris wilis miwodebiT miRebuliSemosavali, romlis aqtivebis Rirebulebis 50 procentze metipir<strong>da</strong>pir an arapir<strong>da</strong>pir iqmneba saqarTveloSi arsebuli uZraviqonebis Rirebulebi<strong>da</strong>n;rezidenti an ararezidenti pirisgan (romelsac aqvs mudmiviwarmomadgenloba) procentiT miRebuli Semosavali;saqarTveloSi arsebuli an gamoyenebuli qonebi<strong>da</strong>n roialtisformiT miRebuli Semosavlebi;moZravi qonebis ijariT an/<strong>da</strong> sxva saxelSekrulebo sargeblobisuflebis ga<strong>da</strong>cemiT miRebuli Semosavali;rezidentis mier qonebis realizaciiT miRebuli sxva Semosavali,romelic ar aris <strong>da</strong>kavSirebuli samewarmeo saqmianobasTan;sa<strong>da</strong>zRvevo Senatanebis saxiT miRebuli Semosavali;Tu saga<strong>da</strong>saxado wlis ganmavlobaSi realizebuli ZiriTadsaSualebaTa jgufis Tanxa metia wlis bolos jgufis RirebulebiTbalansze, maSin aRniSnuli nameti CaiTvleba Semosavlad (magaliTi:sawarmos ZiriTad saSualebebs wlis bolosaTvis balanszeericxebo<strong>da</strong> 15 000 lari. wlis <strong>da</strong>mTavrebamde sawarmom moaxdinaZiriTad saSualebaTa realizacia 22 000 larad. maSin 22 aTas larsgamoakldeba 15 000 lari <strong>da</strong> miRebuli sxvaoba - 7 000 larisaga<strong>da</strong>saxado kodeqsis miznebisTvis CaiTvleba sawarmosSemosavlad);saqarTvelosa <strong>da</strong> ucxo qveynebs Soris saerTaSoriso ga<strong>da</strong>zidvebSisatransporto momsaxurebiT an saerTaSoriso kavSirgabmulobaSitelesakomunikacio momsaxurebiT miRebuli Semosavali;sxva Semosavali.‣ saqarTveloSi miRebuli Semosavlis gansazRvra xdeba mxolodzemoT CamoTvlili punqtebis mixedviT <strong>da</strong> yuradReba ar eqcevaSemosavlis miRebis adgils.‣ adre gamoqviTuli xarjebis, zaralisa <strong>da</strong> uimedo valebisanazRaurebiT miRebuli Tanxa im wlis Semosavlad iTvleba,romelSic mox<strong>da</strong> misi anazRaureba.24
fizikuri pirebi, sawarmoebi <strong>da</strong> organizaciebifizikuri pirebisaqarTvelos saga<strong>da</strong>saxado kodeqsis miznebisTvis fizikur pirebadiTvlebian:saqarTvelos moqalaqeebi;ucxo qveynis moqalaqeebi;moqalaqeobis armqone pirebi.fizikuri piri iTvleba saqarTvelos rezidentad, Tu igi faqtobrivadimyofeba saqarTvelos teritoriaze aranakleb 183 dRisa nebismieriuwyveti 12 kalen<strong>da</strong>ruli Tvis periodSi, romelic mTavrdeba mocemulsaga<strong>da</strong>saxado wels.saqarTvelos teritoriaze faqtobrivad yofnis drod iTvleba is dro,romlis ganmavlobaSic piri imyofeba saqarTvelos teritoriaze an misfarglebs gareT saqarTvelos saxelmwifo samsaxurSi. am drosmieTvleba dro, roca fizikuri piri specialurad gavi<strong>da</strong> saqarTvelosfarglebs gareT samkurnalod, <strong>da</strong>sasveneblad, mivlinebiT ansaswavleblad.saqarTveloSi faqtobrivad yofnis dros ar ganekuTveneba iseTiSemTxvevebi roca, piri saqarTvelos terotoriaze imyofebo<strong>da</strong>:diplomatiuri an sakonsulo statusiT an aseTi piris ojaxis wevri;rogorc saqarTvelos saerTaSoriso xelSekrulebis Sesabamisadmoqmedi saerTaSoriso organizaciis TanamSromeli an rogorcsaqarTveloSi ucxo qveynis samsaxurSi myofi piri, misi ojaxiswevri (gar<strong>da</strong> saqarTvelos moqalaqeebisa);erTi ucxo qveyni<strong>da</strong>n meoreSi ga<strong>da</strong>adgilebisas saqarTvelosteritoriis gavliT;samkurnalod an <strong>da</strong>sasveneblad.saqarTvelos teritoriaze faqtobrivad yofnis dRed iTvleba dRe,romlis ganmavlobaSic fizikuri piri imyofeba saqarTveloSi,miuxe<strong>da</strong>vad misi yofnis xangrZlivobisa. rezidentebisa <strong>da</strong>ararezidentebis statusi dgindeba yoveli saga<strong>da</strong>saxado periodisaTvis.‣ is dReebi, romelTa mixedviTac fizikuri piri wina saga<strong>da</strong>saxadoperiodSi CaiTvala rezidentad, aRar gaiTvaliswineba momdevnosaga<strong>da</strong>saxado periodSi rezidentobis <strong>da</strong>dgenisas.fizikuri piris sacxovrebel adgilad iTvleba adgili, romelsac igiirCevs sacxovreblad an sa<strong>da</strong>c imyofeba faqtobrivad, amasTanarasrulwlovanisTvis _ mSoblebis, xolo sameurveo an samzrunvelopirisTvis _ meurvis an mzrunvelis sacxovrebeli adgili. samxedromosamsaxuris an mudmivad ga<strong>da</strong>adgilebaSi myofi fizikuri pirissacxovrebel adgilad iTvleba adgili, sa<strong>da</strong>c igi cxovrobs anregistrirebulia <strong>da</strong>dgenili wesiT.25
‣ Tu fizikur pirs aqvs ramdenime sacxovrebeli, maSin missacxovrebel adgils <strong>da</strong> faqtobrivad yofnis adgilsgansazRvravs saga<strong>da</strong>saxado organo masTan SeTanxmebiT.‣ fizikuri piris faqtobrivad yofnis adgilad SeiZlebaCaiTvalos adgili, sa<strong>da</strong>c igi droebiT cxovrobs.mewarme fizikuri piri SeiZleba iyos individualuri sawarmo(individualuri mewarme, rogorc individualuri sawarmos mflobeliaris fizikuri piri, romlis samewarmeo saqmianobisTvis aucilebeliasawarmos wesiT mowyobili organizacia, mowesrigebuli sakaso <strong>da</strong>sabuRaltro saqme. samarTlebriv urTierTobebSi igi gamodis TavisisaxeliT 3 ) an fizikuri piri, romelic axorcielebs kanoniTgansazRvrul arasamewarmeo saqmianobas (saxelovnebo, samecniero,samedicino, arqiteqturuli, saadvokato an sanotaro, saaudito,sakonsultacio (maT Soris saga<strong>da</strong>saxado konsultacia), sasoflosameurneoan satyeo-sameurneo saqmianoba 4 ).‣ mewarme fizikuri piris saqmianobis adgilad iTvleba misiekonomikuri saqmianobis adgili.‣ fizikuri piris mier ekonomikuri saqmianobis ganxorcielebaregistraciis, licenziis an nebarTvis gareSe, ar aris <strong>da</strong>begvrismizniT misi mewarme fizikur pirad arcnobis safuZveli.sawarmosaga<strong>da</strong>saxado kodeqsis mixedviT sawarmod iTvleba iseTi subieqtebi,romlebic axorcieleben ekonomikur saqmianobas an Seqmnili arianamgvari saqmianobis ganxorcielebis mizniT, maT miekuTvnebian:iuridiuli pirebi (soli<strong>da</strong>ruli pasuxismgeblobis sazogadoeba,SezRuduli pasuxismgeblobis sazogadoeba, komanditurisazogadoeba, saaqcio sazogadoeba <strong>da</strong> kooperativi);ucxo qveynis kanonmdeblobis Sesabamisad Seqmnili korporaciebi,kompaniebi, firmebi (miuxe<strong>da</strong>vad imisa, aqvT Tu ara iuridiuli pirisstatusi), aseve ucxouri sawarmos mudmivi <strong>da</strong>wesebulebebi;sxva gaerTianebebi, amxanagobebi <strong>da</strong> sxva msgavsi warmonaqmnebi.‣ sawarmos ar ganekuTvneba individualuri sawarmo.‣ saqarTvelos sawarmod iTvleba sawarmo, romlis marTvis an/<strong>da</strong>saqmianobis adgili saqarTveloSia. sxva <strong>da</strong>narCeni sawarmoebiiTvleba ucxour sawarmoebad.3 saqarTvelos kanoni `mewarmeTa Sesaxeb~ muxli 2 punqti 2.4 saqarTvelos kanoni `mewarmeTa Sesaxeb~ muxli 1 punqti 2.26
sawarmos saqmianobis adgilisawarmos saqmianobis adgilis gansazRvrisas saga<strong>da</strong>saxado organos miermxedvelobaSi miiReba gansazRvruli garemoebebi (ix. sqema # 4).sawarmos saqmianobis adgilis gansazRvrasaxelmwifo registraciis adgiliiuridiuli misamarTiZiriTadi saqmianobis ganxorcielebis adgilisawarmos marTvis adgilisqema # 4sawarmos saqmianobis adgilad iTvleba zemoT CamoTvliligaremoebebi<strong>da</strong>n pirveli, xolo misi ararsebobis SemTxvevaSi rigiTSemdgomi <strong>da</strong> a.S.gaerTianebebis, amxanagobebis an sxva msgavsi warmonaqmnebis saqmianobisadgilad iTvleba xelSekrulebis monawile im piris saqmianobis adgili,romelsac erToblivi xelSekrulebiT akisria sawarmos marTva.‣ Tu xelSekrulebiT gansazRvruli ar aris erToblivisaqmianobis mmarTveli piri, maSin am gaerTianebis saqmianobisadgilad iTvleba xelSekrulebaSi monawile saqarTvelossawarmos saqmianobis adgili aseTis arsebobis SemTxvevaSi.‣ TuU xelSekrulebaSi mxolod rezidenti fizikuri pirebimonawileoben <strong>da</strong> isini erTad uZRvebian saerTo saqmes, maSin amsawarmos saqmianobis adgili ganisazRvreba monawileTa miermiwodebuli monacemebis safuZvelze, xolo aseTi monacemebisararsebobis an saeWvo monacemebis wardgenis SemTxvevaSi _saga<strong>da</strong>saxado organoSi arsebuli monacemebis safuZvelze.‣ gaerTianebebis, amxanagobebis an sxva msgavsi warmonaqmnebisga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebuli sakiTxebis marTva un<strong>da</strong> <strong>da</strong>ekisrosxelSekrulebis monawile saqarTvelos sawarmos an rezidentfizikur pirs (aseTis arsebobis SemTxvevaSi), miuxe<strong>da</strong>vad imisa,vin marTavs sawarmos saqmeebs.27
sawarmos marTvis adgilisawarmos marTvis adgilis gansazRvrisas saga<strong>da</strong>saxado organos miermxedvelobaSi miiReba gansazRvruli garemoebebi (ix. sqema # 5).sawarmos marTvis adgilis gansazRvrasawarmos marTvis adgilisawarmos faqtobrivimarTvis adgilisawarmos mmarTveli organossaqmianobis adgilimmarTveli sawarmos saqmianobisadgili/mmarTveli fizikuripiris sacxovrebeli adgilisqema #5sawarmos marTvis adgilad iTvleba is adgili sai<strong>da</strong>nac sawarmosdireqtorati an sxva mmarTvelobiTi organo axorcielebs Tavisfunqciebs sawarmos sa<strong>da</strong>mfuZneblo dokumentebis (wesdeba, debuleba,xelSekruleba) Sesabamisad. sayuradReboa, rom marTvis adgilis<strong>da</strong>dgenisas gamoiyeneba mxolod es wesi <strong>da</strong> mxedvelobaSi ar miiRebasawarmos umaRlesi makontrlebeli organoebisa (mag.: sameTvalyureosabWo, aqcionerTa kreba <strong>da</strong> sxva) <strong>da</strong> sawarmos Semosavlebis miRebisadgilebi.sawarmos marTvis adgilad iTvleba sawarmos mmarTvelobiTi organos(administracia, direqcia, gamgeoba, centraluri buRalteria an msgavsiorgano) saqmianobis adgili im SemTxvevaSi Tu:sawarmos ar gaaCnia mmarTvelobiTi organo;mmarTvelobiT organos ar gaaCnia saqmianobis mudmivi adgili;mmarTveli uSualod ar axorcielebs sawarmos marTvas.Tu sawarmos marTavs sxva sawarmo an fizikuri piri, maSin marTvisadgilad iTvleba mmarTveli sawarmos saqmianobis adgili, mmarTvelifizikuri piris SemTxvevaSi ki am piris sacxovrebeli adgili.mniSvnelovania imis gaTvaliswineba, rom aRniSnuli wesi moqmedebsmiuxe<strong>da</strong>vad imisa mmarTvelobas sxva sawarmo an fizikuri piriaxorcielebs xelSekrulebis an ga<strong>da</strong>wyvetilebis safuZvelze Tufaqtobrivad.‣ gaerTianebebis, amxanagobebisa <strong>da</strong> sxva msgavsi warmonaqmnebismarTvis adgilad iTvleba misi saqmianobis adgili.28
mudmivi <strong>da</strong>wesebulebasaqarTveloSi funqcionireben ucxouri sawarmoebi, romlebsac gaaCniaTmudmivi <strong>da</strong>wesebulebebi. ucxouri sawarmos an/<strong>da</strong> ararezidenti fizikuripiris mudmiv <strong>da</strong>wesebulebad iTvleba is adgili, romlis meSveobiTac espiri nawilobriv an mTlianad axorcielebs samewarmeo saqmiaobas, gar<strong>da</strong>iseTi SemTxvevebisa, rodesac adgili aqvs saqarTvelos teritoriazesawarmoebis fasiani qaRaldebis, kapitalis wilis an sxva raimesakuTrebis flobis faqts. mudmiv <strong>da</strong>wesebulebas uTanabrdeba:samSeneblo moe<strong>da</strong>ni, samontaJo an saamwyobo obieqti <strong>da</strong> maTTan<strong>da</strong>kavSirebuli sakontrolo saqmianobis ganxorcieleba;<strong>da</strong>nadgari an konstruqcia, saburRi <strong>da</strong>nadgari an xomaldi, romlebicgamoiyeneba bunebrivi resursebis <strong>da</strong>sazverad, agreTve maTTan<strong>da</strong>kavSirebuli sakontrolo saqmianobis ganxorcieleba;mudmivi baza, sa<strong>da</strong>c ararezidenti fizikuri piri axorcielebssamewarmeo saqmianobas;ucxouri sawarmos marTvis adgili, filiali, warmomadgenloba,ganyofileba, biuro, ofisi, saagento, saamqro, sabado, karieri,bunebrivi resursebis mopovebis sxva adgili, nebismieri sxvaqve<strong>da</strong>nayofi an am sawarmos saqmianobis sxva adgili.‣ aRniSnuli debulebebi ar vrceldeba „navTobisa <strong>da</strong> gazisSesaxeb“ saqarTvelos kanoniT gansazRvruli navTobisa <strong>da</strong> gazisoperaciebis ganxorcielebisas ararezidenti qvekontraqtorebismier momsaxurebis gawevaze.ucxouri sawarmos mudmiv <strong>da</strong>wesebulebad iTvleba agreTve am sawarmossaxeliT an/<strong>da</strong> misi interesebis Sesabamisad moqmedi sxva piris miersawarmos 3 Tveze meti xniT marTva, gar<strong>da</strong> iseTi SemTxvevebisa, rodesacucxouri sawarmo an ararezidenti fizikuri piri saqarTveloSisamewarmeo saqmianobas axorcielebs kanonmdeblobiT gansazRvruliprofesiuli statusis mqone Suamavlis, agentis an brokeris meSveobiT.aRniSnuli piri ar aris uflebamosili awarmoos molaparakebebi anxeli moaweros raime dokumentebs ucxouri sawarmos an ararezidentifizikuri piris saxeliT.mudmiv <strong>da</strong>wesebulebas agreTve ar warmoSobs ucxouri sawarmos <strong>da</strong>ararezidenti fizikuri piris mier mxolod:erToblivi saqmianobis xelSekrulebis <strong>da</strong>debis faqti, romelicmTlianad an nawilobriv xorcieldeba saqarTvelos teritoriaze;saqarTvelos teritoriaze arsebul sxva sawarmoSi an organizaciaSiTanamSromlis mivlinebis faqti, Tu igi moqmedebs mxolod imsawarmos saxeliT <strong>da</strong> icavs im sawarmos interesebs, sa<strong>da</strong>c igimiavlines;saqarTvelos sawarmos an organizaciis kontrolirebis faqti;saqarTvelos teritoriaze arsebuli <strong>da</strong>wesebulebis gamoyenebasaqonlisa <strong>da</strong> maragebis (sxva piris mier misi ga<strong>da</strong>muSavebis mizniT)Senaxvis, aseve saqonlis demonstraciis, Sesyidvis, informaciis29
Segrovebis, <strong>da</strong>mxmare xasiaTis sxva saqmianobebis ganxorcielebis,sesxis gacemis, saqonlis miwodebasTan an teqnikuri xasiaTismomsaxurebis gawevasTan <strong>da</strong>kavSirebuli xelSekrulebebis momzadebisan/<strong>da</strong> xelmoweris mizniT.saqarTveloSi ucxouri sawarmos an ararezidenti fizikuri pirismudmivi <strong>da</strong>wesebulebis registraciias axdens saga<strong>da</strong>saxado organo,romelic awarmoebs Sesabamis reestrs. registraciisa <strong>da</strong> reestriswarmoebis wess adgens saqarTvelos finansTa ministri.‣ mudmivi <strong>da</strong>wesebulebis registraciisTvis ar ga<strong>da</strong>ixdevinebasaxelmwifo baJi, mosakrebeli an sxva ga<strong>da</strong>saxdeli.saqarTveloSi mudmiv <strong>da</strong>wesebulebad iTvleba piri zemoxsenebuliregistraciis, Sesabamisi uflebamosilebis mindobis anwarmomadgenlobiTi saqmianobis ganxorcielebis momenti<strong>da</strong>n.organizaciaorganizacia SeiZleba iyos: arasamewarmeo (arakomerciuli) iuridiulipiri, sazogadoebrivi an religiuri organizacia (gaerTianeba),<strong>da</strong>wesebuleba, romelic aris saqarTvelos kanonmdeblobis SesabamisadSeqmnili arasamewarmeo (arakomerciuli) iuridili piri an Seqmnilia <strong>da</strong>moqmedebs ucxo qveynis kanonmdeblobis Sesabamisad, aseve ucxo qveyniskanonmdeblobis Sesabamisad Seqmnili organizaciis saqarTveloSiarsebuli filiali an sxva analogiuri qve<strong>da</strong>nayofi 5 . organizacia aseveSeiZleba iyos sabiujeto organizacia, sajaro samarTlis iuridiulipiri, korporacia, <strong>da</strong>wesebuleba.‣ organizaciis saqmianobisa <strong>da</strong> marTvis adgilis gansazRvra, asevemisi saqarTvelos an ucxouri organizaciisTvis mikuTvneba xdebaimave wesiT, romelic <strong>da</strong>dgenilia sawarmosTvis. (ix. gv. 26-27).Tu organizacia axorcielebs ekonomikur saqmianobas, maSin misi qonebis<strong>da</strong> saqmianobis nawili, romelsac am miznebisTvis iyenebs, CaiTvlebasawarmos qonebad <strong>da</strong> saqmianobad, xolo im nawilSi sa<strong>da</strong>c amis gamijvnaSeuZlebelia, am gaangariSebisTvis gamoiyeneba organizaciis miermiRebul SemosavalSi ekonomikuri saqmianobiT miRebuli SemosavlisxvedriTi wili.5 maTi meSveobiT organizaciebi mTlianad an nawilobriv axorcielebensaqmianobas (rwmunebuli piris saqmianobis CaTvliT);30
saqvelmoqmedo organizaciasaqvelmoqmedo organizacia aris organizacia, romelsac gaaCniasaqvelmoqmedo saqmianobis ganxorcielebis 1 wliani gamocdileba <strong>da</strong>registrirebulia kanonmdeblobiT <strong>da</strong>dgenili wesiT. saqvelmoqmedoorganizacia SesaZloa aseve axorcielebdes <strong>da</strong>matebiT ekonomikursaqmianobas, romelic aucileblad un<strong>da</strong> emsaxurebodes mis ZiriTadmiznebs.‣ saqvelmoqmedo oragnizaciis statusis miniWebas axorcielebssaga<strong>da</strong>saxado organo adgilsamyofelis mixedviT (ix. finansTaministris brZaneba # 149).saqvelmoqmedo organizaciis statusis miniWeba xdeba SesabamisiwerilobiTi gancxadebis wardgenis safuZvelze, romelSic mieTiTebasaqvelmoqmedo organizaciis:saxelwodeba;organizaciul-samarTlebrivi forma;ZiriTadi miznebi;ukanaskneli wlis saqmianobis mimarTulebebi;xelmZRvaneli organosa <strong>da</strong> filialis misamarTebi.gancxadebas Tan un<strong>da</strong> <strong>da</strong>erTos:organizaciis wesdebis asli;samoqalaqo registraciis asli;ukanaskneli wlis saqmianobis angariSi, romelic un<strong>da</strong> Seicavdesmisi saqmianobis aRweras;<strong>da</strong>moukidebeli auditoris mier <strong>da</strong><strong>da</strong>sturebuli ukanaskneli wlisfinansuri dokumentebi.Sesabamis saga<strong>da</strong>saxado organoSi gancxadebisa <strong>da</strong> Tan<strong>da</strong>rTulidokumentebis wardgeni<strong>da</strong>n 1 Tvis va<strong>da</strong>Si uflebamosili organo iRebsga<strong>da</strong>wyvetilebas saqvelmoqmedo organizaciis statusis miniWebis Sesaxeb(ix. sqema # 6).‣ Tu <strong>da</strong>dgenil va<strong>da</strong>Si ga<strong>da</strong>wyvetileba ar iqna miRebuli statusiCaiTvleba miniWebulad.‣ saqvmelmoqmedo organizaciis statusi mieniWeba uvadod.31
saqvelmoqmedo organizaciis statusis miniWebagancxadebisa <strong>da</strong> maszeTan<strong>da</strong>rTuli masalebis wardgenasaga<strong>da</strong>saxado organoSisaga<strong>da</strong>saxado organos miermotivirebuli ga<strong>da</strong>wyvetilebismiRebagancxadebis miRebi<strong>da</strong>n 1 TveSisaqvelmoqmedo organizaciisstatusis ZalaSi Sesvlastatusis miniWebisTanavesqema # 6statusis miniWebis Semdgom organizacias ga<strong>da</strong>ecema statusis<strong>da</strong>ma<strong>da</strong>sturebeli mowmoba, romelSic aRiniSneba:organizaciis saxelwodeba;organizaciul-samarTlebrivi forma;statusi;xelmZRvaneli organos misamarTi;statusis miniWebis TariRi;statusis saidentifikacio nomeri.statusis miniWebisTanave saqvelmoqmedo organizacia valdebuliayoveli wlis 1 aprilamde saga<strong>da</strong>saxado organos warudginos bolowlis: saqmianobis programuli angariSi, finansuri angariSi <strong>da</strong><strong>da</strong>moukidebeli auditoris mier <strong>da</strong><strong>da</strong>sturebuli finansuri dokumentebi.‣ finansuri <strong>da</strong> programuli angariSebi un<strong>da</strong> gamoqveyndes <strong>da</strong>xelmisawvdomi iyos yvela <strong>da</strong>interesebuli pirisTvis.‣ <strong>da</strong>uSvebelia saqvelmoqmedo organizaciis mogebisa <strong>da</strong> aqtivebisganawileba organizaciis wevrebs, <strong>da</strong>mfuZneblebs, gamgeobisa <strong>da</strong>kuratoriumis wevrebs Soris.32
saqvelmoqmedo organizaciis likvi<strong>da</strong>ciis SemTxvevaSi uflebamosiliorganos an piris ga<strong>da</strong>wyvetilebiT qoneba ga<strong>da</strong>ecema msgavsi miznebismqone saqvelmoqmedo organizacias, xolo aseTis ar arsebobisSemTxvevaSi _ sxva saqvelmoqmedo organizacias. saxelmwifo qonebissafuZvelze Seqmnili saqvelmoqmedo organizaciis statusis mqonesajaro samarTlis iuridiuli piris likvi<strong>da</strong>ciis SemTxvevaSi qonebaga<strong>da</strong>dis saxelmwifo sakuTrebaSi.‣ saqvelmoqmedo organizaciis statusis CamorTmevas axdenssaqarTvelos finansTa ministri saga<strong>da</strong>saxado oraganoswardginebiT.saqvelmoqmedo organizaciis statusi uqmdeba organizaciis iniciativiTan CamorTmevis SemTxvevaSi. CamorTmevis mizezi SesaZloa iyossaqvelmoqmedo organizaciis mier kanoniT <strong>da</strong>dgenili moTxovnebis<strong>da</strong>rRveva an misTvis samoqalaqo registraciis Sewyveta. saqvelmoqmedoorganizacias ufleba aqvs CamorTmeuli statusis aRdgenis Taobazegancxadeba Seitanos statusis CamorTmevis mizezis aRmofxvri<strong>da</strong>n aranakleb 1 wlis gasvlis Semdeg.‣ statusis CamorTmevis SemTxvevaSi saqvelmoqmedo organizaciavaldebulia <strong>da</strong>abrunos statusi<strong>da</strong>n gamomdinare saga<strong>da</strong>saxadoSeRavaTebiT miRebuli sargeblis is nawili, romelic<strong>da</strong>kavSirebulia moTxovnebis <strong>da</strong>rRvevasTan.saqarTvelos finansTa saministro awarmoebs saqvelmoqmedoorganizaciebis erTian reestrs. reestrSi Seitaneba Semdegi monacemebi:organizaciis saxelwodeba;xelmZRvaneli organos, filialebisa <strong>da</strong> warmomadgenlobebismisamarTebi;ZiriTadi miznebi;statusis miniWebis TariRi;mmarTvelobis umaRlesi organos yvela wevris vinaoba <strong>da</strong>misamarTebi.aRniSnuli monacemebis cvlilebis SemTxvevaSi saqvelmoqmedoorganizacia valdebulia cvlilebis Sesaxeb werilobiT acnobossaga<strong>da</strong>saxado organos cvlilebi<strong>da</strong>n ara ugvianes 1 Tvis va<strong>da</strong>Si.‣ saqvelmoqmedo organizaciebis erTiani reestri xelmisawvdomiun<strong>da</strong> iyos nebismieri <strong>da</strong>interesebuli pirisTvis.33
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong> saga<strong>da</strong>saxado agentiga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aris piri, romelic valdebulia ga<strong>da</strong>ixadossaga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili ga<strong>da</strong>saxadebi, xolo saga<strong>da</strong>saxadoagenti aris piri, romelmac kodeqsiT <strong>da</strong>dgenili wesiT <strong>da</strong> <strong>da</strong>dgenilSemTxvevebSi un<strong>da</strong> Seasrulos ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado valdebuleba(magaliTi: fizikurma pirma SromiTi xelSekruleba gaaforma Sps `nike~sTan,mas ganesazRvra xelfasi TveSi 300 laris odenobiT. Sps-m fizikurpirs un<strong>da</strong> <strong>da</strong>ukavos <strong>da</strong> biujetSi ga<strong>da</strong>ixados saSemosavlo ga<strong>da</strong>saxadi12% - 36 lari <strong>da</strong> xelze un<strong>da</strong> gasces 264 lari. am SemTxvevaSiga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aris fizikuri piri, xolo saga<strong>da</strong>saxado agenti_ Sps `nike~).‣ saga<strong>da</strong>saxado kodeqsis miznebisTvis saga<strong>da</strong>saxado agenti TavisiuflebebiTa <strong>da</strong> movaleobebiT gaTanabrebulia ga<strong>da</strong>saxadisga<strong>da</strong>mxdelTan.ga<strong>da</strong>saxadis ga<strong>da</strong>mxels gaaCnia rogorc uflebebi, aseve movaleobebi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs:saga<strong>da</strong>saxado organoebisgan miiRos informacia saga<strong>da</strong>saxadokanonmdeblobiT <strong>da</strong>dgenil sakiTxebze <strong>da</strong> misi gamoyenebis Taobaze,gaecnos mis Sesaxeb saga<strong>da</strong>saxado organoSi arsebul informacias;pira<strong>da</strong>d an warmomadgenlis meSveobiT <strong>da</strong>icvas sakuTari interesebisaga<strong>da</strong>saxado organoSi;‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs saga<strong>da</strong>saxadourTierTobebis nebismier dros Secvalos Tavisi warmomadgeneli.isargeblos saga<strong>da</strong>saxado SeRavaTebiT an gaTavisufldesga<strong>da</strong>saxadisagan saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili wesiT;droulad <strong>da</strong>ibrunos an/<strong>da</strong> CaiTvalos sxva ga<strong>da</strong>saxadebisvaldebulebaTa angariSSi zedmetad ga<strong>da</strong>xdili an/<strong>da</strong> zedmeta<strong>da</strong>moRebuli ga<strong>da</strong>saxadis an/<strong>da</strong> sanqciis Tanxa;<strong>da</strong>eswros mis mimarT ganxorcielebul gasvliT saga<strong>da</strong>saxadoSemowmebas; miiRos Semowmebis aqtisa <strong>da</strong> saga<strong>da</strong>saxado organosga<strong>da</strong>wyvetilebis de<strong>da</strong>ni an <strong>da</strong>mowmebuli asli <strong>da</strong> `saga<strong>da</strong>saxadomoTxovna~, aseve waradginos axsna-ganmartebebi CatarebuliSemowmebis, ga<strong>da</strong>saxadebis gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis Sesaxeb;gaasaCivros rogorc wardgenili `saga<strong>da</strong>saxado moTxovna~, asevesaga<strong>da</strong>saxado organos Tanamdebobis pirTa ga<strong>da</strong>wyvetilebebi;moiTxovos kuTvnili saga<strong>da</strong>saxado pasuxismgeblobis zomisgamoyeneba, Semsubuqeba an ganTavisufleba, agreTve saga<strong>da</strong>saxadoorganoTa Tanamdebobis pirebis mier kanonmdeblobis <strong>da</strong>cva masTan<strong>da</strong>kavSirebul moqmedebaTa ganxorcielebisas;saga<strong>da</strong>saxado organoebs mosTxovos saga<strong>da</strong>sa<strong>da</strong>xo saidumloebis<strong>da</strong>cva, aseve ar Seasrulos saga<strong>da</strong>saxado organoebis iseTimoTxovnebi, romlebic ewinaaRmdegeba saga<strong>da</strong>saxado kanonmdeblobas;kanoniT moiTxovos <strong>da</strong> miiRos saga<strong>da</strong>saxado organoTa <strong>da</strong> maTiTanamdebobis pirTa ukanono ga<strong>da</strong>wyvetilebebis an qmedebebis Sedegad34
miyenebuli zianis anazRaureba;saga<strong>da</strong>saxado organos warmomadgenlis gar<strong>da</strong> aravis warudginosmisi ga<strong>da</strong>saxadebis gamoangariSebasTan <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan<strong>da</strong>kavSirebuli dokumentebi, gar<strong>da</strong> iseTi SemTxvevebisa rocauflebamosileba ga<strong>da</strong>cemuli aqvT sxva organoebs.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia:Seasrulos saga<strong>da</strong>saxado valdebulebebi saga<strong>da</strong>saxadokanonmdeblobiT <strong>da</strong>dgenili wesiTa <strong>da</strong> pirobebiT;<strong>da</strong>dgenili wesiT aRricxvaze <strong>da</strong>dges Sesabamis saga<strong>da</strong>saxadoorganoSi, xolo `mewarmeTa Sesaxeb~ 6 saqarTvelos kanoniTgaTvaliswinebuli sawarmo <strong>da</strong> saqarTvelos samoqalaqo kodeqsiT 7gansazRvruli arasamewarmeo (arakomerciuli) iuridiuli pirebivaldebuli arian, `mewarmeTa Sesaxeb~ kanoniT, samoqalaqo kodeqsiTa<strong>da</strong> saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili wesiT gaiaron saxelmwifo <strong>da</strong>saga<strong>da</strong>saxado registracia adgilmdebareobis mixedviT finansTasaministros uflebamosil organoSi.<strong>da</strong>dgenili wesiT aRricxvaze <strong>da</strong>dges Sesabamis saga<strong>da</strong>saxadoorganoSi <strong>da</strong> saga<strong>da</strong>saxado organos warudginos saga<strong>da</strong>saxadodeklaraciebi, gaangariSebebi, cnobebi <strong>da</strong> buRaltruli angariSgebaim ga<strong>da</strong>saxadebze, romelTa mimarTac igi iTvleba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelad;ga<strong>da</strong>saxadebis gamoangariSebisa <strong>da</strong> ga<strong>da</strong>xdis mizniT <strong>da</strong>dgenili wesiTaRricxos Semosavlebi, xarjebi <strong>da</strong> ga<strong>da</strong>saxadebiT <strong>da</strong>begvrisobieqtebi <strong>da</strong> uzrunvelyos am dokumentebis Senaxva 6 wlis vadiT;saga<strong>da</strong>saxado Semowmebis Catarebisas an saga<strong>da</strong>saxado kodeqsiTgaTvaliswinebul sxva SemTxvevebSi saga<strong>da</strong>saxado organoebsa <strong>da</strong> maTiTanamdebobis pirebs warudginos ga<strong>da</strong>saxadebis gamosaangariSeblad<strong>da</strong> ga<strong>da</strong>saxdelad saWiro dokumentebi (cnobebi);Seasrulos saga<strong>da</strong>saxado organoebisa <strong>da</strong> maTi Tanamdebobis pirTakanonieri moTxovnebi saga<strong>da</strong>saxado kanonmdeblobis gamovlenili<strong>da</strong>rRvevebis aRmofxvrasTan <strong>da</strong>kavSirebiT, agreTve xeli ar SeuSalosam Tanamdebobis pirebs samsaxurebrivi uflebamosilebisganxorcielebisas;ganacxados saga<strong>da</strong>saxado SeRavaTebiT sargeblobis anga<strong>da</strong>saxadebisagan gaTavisuflebis Sesaxeb <strong>da</strong> saga<strong>da</strong>saxado organosan agents warudginos SeRavaTebiT sargeblobis uflebis<strong>da</strong>ma<strong>da</strong>sturebeli dokumentebi;5 dRis va<strong>da</strong>Si Sesabamis saga<strong>da</strong>saxado organos warudginos cnobebibankebSi <strong>da</strong> sabanko operaciebis ganmaxorcielebel sxvaorganizaciebSi sabanko an sxva angariSebis gaxsnis Sesaxeb;‣ saqarTvelos sawarmoebi, organizaciebi <strong>da</strong> mewarme fizikuripirebi waradgenen informacias rogorc saqarTveloSi, ise6 `mewarmeTa Sesaxeb kanoni~ muxli 27 `samoqalaqo kodeqsi~ muxli 3035
saqarTvelos farglebs gareT gaxsnili angariSebis Sesaxeb,xolo ucxouri sawarmoebi <strong>da</strong> organizaciebi – mxolodsaqarTveloSi gaxsnili angariSebisa <strong>da</strong> im angariSebis Sesaxeb,romlebiTac isini axorcieleben ekonomikur saqmianobassaqarTveloSi.finansTa ministris mier <strong>da</strong>mtkicebuli wesiT Sesabamis saga<strong>da</strong>saxadoorganos warudginos cnoba sawarmos (`mewarmeTa Sesaxeb~ 8saqarTvelos kanoniT gansazRvruli sawarmos gar<strong>da</strong>) qve<strong>da</strong>nayofebisregistraciis, reorganizaciis an likvi<strong>da</strong>ciis Sesaxeb maTiregistracii<strong>da</strong>n, reorganizacii<strong>da</strong>n an likvi<strong>da</strong>cii<strong>da</strong>n 10 dRis va<strong>da</strong>Si.finansTa ministris mier <strong>da</strong>mtkicebuli wesiT Sesabamis saga<strong>da</strong>saxadoorganos warudginos cnoba sawarmos (`mewarmeTa Sesaxeb~ 9saqarTvelos kanoniT gansazRvruli sawarmos gar<strong>da</strong>) gakotrebuladgamocxadebis, likvi<strong>da</strong>ciis an reorganizaciis Sesaxeb aseTiga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si;finansTa ministris mier <strong>da</strong>mtkicebuli wesiT Sesabamis saga<strong>da</strong>saxadoorganos warudginos cnoba sawarmos (`mewarmeTa Sesaxeb~ 10saqarTvelos kanoniT gaTvaliswinebuli sawarmosa <strong>da</strong> saqarTvelossamoqalaqo kodeqsiT 11 gansazRvruli arasamewarmeo (arakomerciuli)iuridiuli pirebis gar<strong>da</strong>) saqmianobis adgilis, marTvis adgilis anekonomikuri saqmianobis ganxorcielebis adgilis Secvlis SesaxebaseTi ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si;Seasrulos saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili sxvavaldebulebebi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsa <strong>da</strong> saga<strong>da</strong>saxado organos Soris mimoweraSeiZleba ganxorcieldes werilobiTi formiT, xolo finansTa ministrisbrZanebiT gansazRvrul SemTxvevebSi eleqtronuli formiT. werilobiTiformiT gasagzavni nebismieri dokumenti xelmowerili un<strong>da</strong> iyos misikanonieri an uflebamosili warmomadgenlis mier <strong>da</strong> <strong>da</strong>mowmebuli un<strong>da</strong>iyos beWdiT (aseTis arsebobis SemTxvevaSi). adresats un<strong>da</strong> ga<strong>da</strong>ecesdokumentis de<strong>da</strong>ni an <strong>da</strong>mowmebuli asli.‣ kanoni iTvaliswinebs pasuxismgeblobas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisan/<strong>da</strong> saga<strong>da</strong>saxado agentis mier misTvis <strong>da</strong>kisrebulivaldebulebis Seusruleblobis an arajerovnadSesrulebisaTvis (ix. gv. 159, pasuxismgeblobis Tavi).ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels/saga<strong>da</strong>saxado agents an sxva valdebul pirs(SemdgomSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli) ufleba aqvs saga<strong>da</strong>saxado8 `mewarmeTa Sesaxeb kanoni~ muxli 29 `mewarmeTa Sesaxeb kanoni~ muxli 210 `mewarmeTa Sesaxeb kanoni~ muxli 211 `samoqalaqo kodeqsi~ muxli 3036
urTierTobebSi monawileoba miiRos kanonieri an uflebamosiliwarmomadgenlis mier.‣ saga<strong>da</strong>saxado urTierTobebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis pira<strong>da</strong>dmonawileoba uflebas ar arTmevs mas, hyavdes warmomadgeneli <strong>da</strong>piriqiT Tu pirs hyavs warmomadgeneli, es uflebas ar arTmevsmas, pira<strong>da</strong>d miiRos monawileoba saga<strong>da</strong>saxado urTierTobebSi.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis warmomadgenlis saga<strong>da</strong>saxadourTierTobebTan <strong>da</strong>kavSirebuli kanonieri qmedeba, iTvleba TviTam piris qmedebad.‣ werilobiTi formis `saga<strong>da</strong>saxado moTxovna~, Setyobineba,`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~, saga<strong>da</strong>saxado deklaracia,saCivari, sxva dokumenti an werili ga<strong>da</strong>cemulad iTvleba, Tuigi Cabar<strong>da</strong> adresats uSualod an <strong>da</strong>zRveuli safostogzavniliT.‣ <strong>da</strong>zRveuli safosto gzavniliT gagzavnis SemTxvevaSidokumentis/werilis ga<strong>da</strong>cemis TariRad iTvleba safostogzavnilis Cabarebis TariRi.saga<strong>da</strong>saxado organos funqciebi, uflebebi <strong>da</strong> movaleobebisaqarTvelos saga<strong>da</strong>saxado organoebis erTiani, centralizebulisistema Sedgeba saqarTvelos finansTa saministros Semosavlebissamsaxurisgan, teritoriuli organoebisa <strong>da</strong> gansakuTrebuli niSnismixedviT Seqmnili struqturuli qve<strong>da</strong>nayofebisgan (aseTiqve<strong>da</strong>nayofebis Seqmnis SemTxvevaSi).saqarTvelos saga<strong>da</strong>saxado organoebis ZiriTadi funqciaa sakuTarikompetenciis farglebSi ganaxorcielos saga<strong>da</strong>saxado kanonmdeblobis<strong>da</strong>cvasa <strong>da</strong> Sesrulebaze kontrolis uzrunvelyofa, ga<strong>da</strong>mxdelsdroulad miawodos informacia kanonmdeblobis SecvlasTan <strong>da</strong> misufelebamosilebebTan <strong>da</strong>kavSirebiT <strong>da</strong> ganaxorcielos ga<strong>da</strong>saxadebisadministrireba.‣ saqarTveloSi saga<strong>da</strong>saxado kontrols axorcieleben mxolodsaga<strong>da</strong>saxado organoebi Tu saga<strong>da</strong>saxado kodeqsiT aseTiuflebamosileba miniWebuli ar aqvT sxva organoebs.saga<strong>da</strong>saxado organo uflebamosilia:Seamowmos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikur saqmianobasTan<strong>da</strong>kavSirebuli finansuri dokumentebi, sabuRaltro wigni, angariSi,xarjTaRricxva, finansuri saxsrebi, fasiani qaRaldebi <strong>da</strong> sxvafaseulobani, gaangariSebebi, deklaraciebi, ga<strong>da</strong>saxadebisgaangariSebisa <strong>da</strong> ga<strong>da</strong>xdis sxva dokumentebi;37
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan an/<strong>da</strong> misi warmomadgenlisgan miiRosga<strong>da</strong>saxadebis gamoangariSebasTan <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebulidokumentebi (an maTi aslebi), agreTve werilobiTi <strong>da</strong> sityvieriganmartebebi saga<strong>da</strong>saxado Semowmebis dros wamoWril sakiTxebze;gamoikvlios sawarmoebis, organizaciebisa <strong>da</strong> mewarme fizikuripirebis sawarmoo, sasawyobo, savaWro <strong>da</strong> sxva saTavsebi,ganaxorcielos kontroli <strong>da</strong> <strong>da</strong>rRvevis aRmoCenis SemTxvevaSiSesabamisi pirebis mimarT gaataros saqarTvelos kanonmdeblobiT<strong>da</strong>dgenili pasuxismgeblobis zomebi;saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebze Seadginosadministraciul samarTal<strong>da</strong>rRvevaTa oqmebi, miiRos <strong>da</strong>dgenilebebiadministraciuli saxdelebis <strong>da</strong>kisrebis Sesaxeb; gamoiyenossanqciebi, saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofisRonisZiebebiT <strong>da</strong>dgenil va<strong>da</strong>Si amoiRos ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadian/<strong>da</strong> sanqciebis saxiT <strong>da</strong>kisrebuli Tanxa;saga<strong>da</strong>saxado organoSi gamoiZaxos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an agenti(an warmomadgeneli Tu mas aqvs saaRricxvo dokumentacia an/<strong>da</strong>ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli informacia);<strong>da</strong>moukideblad gansazRvros ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxadovaldebulebis moculoba arsebuli informaciiT an Se<strong>da</strong>rebismeTodiT (sxva amgvari ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebis Sesaxebinformaciis analizis safuZvelze), Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arwaradgens saga<strong>da</strong>saxado kontrolis gansaxorcieleblad saWirosaaRricxvo dokumentacias an <strong>da</strong>dgenili wesis <strong>da</strong>rRveviT awarmoebsbuRalterias, agreTve am kodeqsiT gaTvaliswinebul sxvaSemTxvevebSi;ga<strong>da</strong>saxadebis administrirebis mizniT moiwvios specialistebi aneqspertebi;samsaxurebrivi miznebisTvis saxelmwifo <strong>da</strong> adgilobriviTviTmmarTvelobisa <strong>da</strong> mmarTvelobis organoebisagan usasyidlodmiiRos monacemebi, cnobebi, dokumentebi <strong>da</strong> sxva saWiro informacia.saga<strong>da</strong>saxado organo valdebulia:<strong>da</strong>icvas <strong>da</strong> imoqmedos saga<strong>da</strong>saxado kanonmdeblobis Sesabamisad,monawileoba miiRos saxelmwifo saga<strong>da</strong>saxado politikis gatarebaSi,<strong>da</strong>icvas saxelmwifos interesebi <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTauflebebi;gaakontrolos ga<strong>da</strong>saxadebis gamoangariSebis siswore, sisrule <strong>da</strong>droulad ga<strong>da</strong>x<strong>da</strong>, Caataros saga<strong>da</strong>saxado Semowmebebi <strong>da</strong>ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels gaacnos misi uflebebi <strong>da</strong> valdebulebebi;ganaxorcielos <strong>da</strong>ricxuli <strong>da</strong> biujetebSi ga<strong>da</strong>xdili ga<strong>da</strong>saxadebisa<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa drouli aRricxva <strong>da</strong> SeadginosangariSgeba ga<strong>da</strong>xdili ga<strong>da</strong>saxadebis Sesaxeb;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong>ubrunos <strong>da</strong>ricxul TanxasTan Se<strong>da</strong>rebiTzedmetad ga<strong>da</strong>xdili Tanxebi, <strong>da</strong>icvas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisSesaxeb informaciis saidumloeba;38
SeimuSaos deklaraciebisa <strong>da</strong> ga<strong>da</strong>saxadis gamoangariSebasTan <strong>da</strong>ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebuli sxva dokumentebis formebi <strong>da</strong>uzrunvelyos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis informaciis miwodeba;ganaxorcielos saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebisSeswavla, analizi <strong>da</strong> Sefaseba <strong>da</strong> <strong>da</strong>saxos Sesabamisi RonisZiebebisaga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa gamomwvevi mizezebisa <strong>da</strong>pirobebis aRmosafxvrelad, gamoavlinos fizikuri <strong>da</strong> iuridiulipirebi, romlebic Tavs arideben ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>s, awarmoossaga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa saqmeebi <strong>da</strong> gamoiyenospasuxismgeblobis zomebi;miiRos saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis faqtebzegancxadebebi, Setyobinebebi <strong>da</strong> sxva informacia <strong>da</strong> kanoniT<strong>da</strong>dgenili wesiT Seamowmos isini;awarmoos momxmareblebTan naRdi fuliT angariSsworebisTvis<strong>da</strong>saSvebi sakontrolo-salaro aparatebis modelebis saxelmwiforeestri, ganaxorcielos registracia, <strong>da</strong>luqva <strong>da</strong> akontrolossakontrolo-salaro aparatebis gamoyenebis wesebis <strong>da</strong>cva;<strong>da</strong>dgenili wesiT ganixilos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilebi,saCivrebi <strong>da</strong> SekiTxvebi, saWiroebis SemTxvevaSi usasyidlodmiawodos mas informacia moqmedi ga<strong>da</strong>saxadebis, maTigamoangariSebisa, ga<strong>da</strong>xdis wesis, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisuflebebisa <strong>da</strong> valdebulebebis Sesaxeb, <strong>da</strong>uyovnebliv <strong>da</strong>a<strong>da</strong>sturosga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier uSualod ga<strong>da</strong>cemuli werilebisa <strong>da</strong>am kodeqsiT gaTvaliswinebuli sxva dokumentebis miReba;Caataros ganmartebiTi muSaoba saga<strong>da</strong>saxado kanonmdeblobisgamoyenebasTan <strong>da</strong>kavSirebiT, gamosces meToduri <strong>da</strong> instruqciulimiTiTebebi, saxelmZRvaneloebi, broSurebi <strong>da</strong> masobrivi informaciissaSualebebSi gamoaqveynos konsultaciebi <strong>da</strong> ganmartebebi;saga<strong>da</strong>saxado kanonmdeblobiT gaTvaliswinebuli wesiTa <strong>da</strong><strong>da</strong>dgenil vadebSi ga<strong>da</strong>sces (gaugzavnos) ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelssaga<strong>da</strong>saxado Semowmebis aqtebi, agreTve saga<strong>da</strong>saxado organoebissxva ga<strong>da</strong>wyvetilebebi <strong>da</strong> Setyobinebebi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warudginos „saga<strong>da</strong>saxado moTxovna“, xolomisi Seusruleblobis an arajerovnad Sesrulebis SemTxvevaSimiiRos Sesabamisi zomebi misi Sesrulebis uzrunvelsayofad;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesabamisi moTxovnis miRebi<strong>da</strong>n araugvianes 10 kalen<strong>da</strong>ruli dRisa, ga<strong>da</strong>sces mas amonaweri moTxovnaSimiTiTebul periodSi misi saga<strong>da</strong>saxado valdebulebebiscvlilebebisa <strong>da</strong> Sesrulebis mdgomareobis Sesaxeb.uzrunvelyos `mewarmeTa Sesaxeb~ 12 saqarTvelos kanoniTgaTvaliswinebuli sawarmoebis (maTi filialebis), saqarTvelossamoqalaqo kodeqsiT 13 gansazRvruli <strong>da</strong> aseve ucxo qveynisarasamewarmeo (arakomerciuli) iuridiuli piris filialebissaxelmwifo <strong>da</strong> saga<strong>da</strong>saxado registracia, samewarmeo <strong>da</strong> saxelmwifo12 `mewarmeTa Sesaxeb kanoni~ muxli 213 `samoqalaqo kodeqsi~ muxli 3039
eestrebis warmoeba, saga<strong>da</strong>saxado kodeqsis Sesabamisad ga<strong>da</strong>saxadisga<strong>da</strong>mxdelTa saga<strong>da</strong>saxado registracia (reestris warmoeba) <strong>da</strong>maTTvis saidentifikacio nomris miniWeba.‣ saga<strong>da</strong>saxado organos TanamSromels ekrZaleba masze<strong>da</strong>kisrebuli valdebulebis an misTvis miniWebuliuflebamosilebis sxva TanamSromlisaTvis ga<strong>da</strong>cema.‣ saga<strong>da</strong>saxado organoebis TanamSromlebis ukanono qmedebiTmiyenebuli ziani anazRaurdeba saxelmwifo biujeti<strong>da</strong>nsaqarTvelos kanonmdeblobis Sesabamisad <strong>da</strong> aseve misisamsaxureobrivi movaleobis arajerovnad Sesruleba iwvevskanonmdeblobiT <strong>da</strong>dgenili pasuxismgeblobis <strong>da</strong>kisrebas.saga<strong>da</strong>saxado organos arc erT Setyobinebas ar aqvs savaldebuloiuridiuli Zala Tu igi ar akmayofilebs Semdeg moTxovnebs: un<strong>da</strong> iyosSedgenili werilobiTi formiT, xelmowerili un<strong>da</strong> iyos xelmZRvanelisan uflebamosili Tanamdebobis piris mier saxelisa <strong>da</strong> gvaris miTiTebiT<strong>da</strong> <strong>da</strong>mowmebuli un<strong>da</strong> iyos beWdiT (aseTis arsebobis SemTxvevaSi).‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels un<strong>da</strong> Cabardes dokumentis de<strong>da</strong>ni.‣ dokumenti igzavneba <strong>da</strong>zRveuli safosto gzavniliT an pir<strong>da</strong>pirga<strong>da</strong>ecema adresats.saga<strong>da</strong>saxado organos SeuZlia ga<strong>da</strong>saxdis ga<strong>da</strong>mxdels gaugzavnoswerilobiTi ganmarteba, romelic gamoxatavs saga<strong>da</strong>saxado organospozicias piris mier Sesrulebuli an Sesasrulebeli operaciisaskanonmdeblobis gamoyenebis Sesaxeb.‣ werilobiTi ganmarteba atarebs mxolod rekomen<strong>da</strong>ciul xasiaTs<strong>da</strong> ar gaaCnia iuridiuli Zala.saga<strong>da</strong>saxado valdebuleba, Sesrulebis wesi <strong>da</strong> vadebisaga<strong>da</strong>saxado valdebulebad iTvleba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisvaldebuleba ga<strong>da</strong>ixados kodeqsiT <strong>da</strong>wesebuli <strong>da</strong> SemoRebuli saerTosaxelmwifoebrivi<strong>da</strong> adgilobrivi ga<strong>da</strong>saxadebi, aseve <strong>da</strong>kisrebulisaga<strong>da</strong>saxado sanqciebi.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado valdebuleba ekisreba imgaremoebaTa warmoqmnis momenti<strong>da</strong>n, romelic iTvaliswinebsga<strong>da</strong>saxadis an/<strong>da</strong> sanqciis Tanxis ga<strong>da</strong>x<strong>da</strong>s.‣ pirs saga<strong>da</strong>saxado valdebuleba warmoeqmneba im <strong>da</strong>sabegriSemosavalis an operaciis mimarTac, romlis kanoniereba sa<strong>da</strong>voa,gar<strong>da</strong> im SemTxvevebisa, roca sasamarTlos ga<strong>da</strong>wyvetilebiTSemosavali srulad eqvemdebareba biujetis sasargeblo<strong>da</strong>moRebas.40
‣ saga<strong>da</strong>saxado valdebuleba nuldeba 1 laramde, radgansaga<strong>da</strong>saxado valdebulebis Tanxobrivi gaangariSeba xdebasrul larebSi.saga<strong>da</strong>saxado valdebulebis Sesrulebad iTvleba <strong>da</strong>dgenil va<strong>da</strong>Siga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> igi sruldeba <strong>da</strong>kisrebuliarasaga<strong>da</strong>saxado xasiaTis valdebulebisgan <strong>da</strong>moukideblad.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>moukideblad axorcielebs konkretulisaangariSo periodisTvis ga<strong>da</strong>saxdeli Tanxis gaangariSebas <strong>da</strong>begvrisobieqtis, ganakveTebis <strong>da</strong> SeRavaTebis gaTvaliswinebiT, Tumca arsebobsSemTxvevebi, rodesac ga<strong>da</strong>saxadis gaangariSeba SesaZloa <strong>da</strong>ekisrossaga<strong>da</strong>saxado organos, saga<strong>da</strong>saxado agents an sxva valdebul pirs.saga<strong>da</strong>saxado valdebulebis Sesruleba ekisreba ga<strong>da</strong>saxadisga<strong>da</strong>mxdels, Tumca kodeqsiT gaTvaliswinebul SemTxvevebSi ga<strong>da</strong>saxadis,ga<strong>da</strong>x<strong>da</strong> SesaZloa saga<strong>da</strong>saxado agents an sxva valdebul pirs<strong>da</strong>ekisros.‣ piri saga<strong>da</strong>saxado valdebulebis Sesrulebaze pasuxs agebsmTeli Tavisi kuTvnili qonebiT <strong>da</strong> ekrZaleba valdebulebisSesrulebaze calmxrivad uaris Tqma an misi Sesrulebis wesisSecvla.‣ gaerTianebebis, amxanagobebisa <strong>da</strong> sxva msgavsi warmonaqmnebissawarmos saga<strong>da</strong>saxado valdebulebas (maT Soris, sanqciebs)soli<strong>da</strong>rulad asruleben am sawarmos monawileebi.ga<strong>da</strong>saxadebis <strong>da</strong>dgenil va<strong>da</strong>Si ga<strong>da</strong>xdis uzrunvelsayofaddeklaraciebisa <strong>da</strong> sxva saWiro dokumentebis wardgenisas „navTobisa <strong>da</strong>gazis Sesaxeb“ saqarTvelos kanonis Sesabamisad, saga<strong>da</strong>saxadovaldebulebebis Sesruleba SeiZleba <strong>da</strong>ekisros im mxares, romeliciRebs mogebas saxelmwifos kuTvnili navTobisa <strong>da</strong> gazis wili<strong>da</strong>n.saga<strong>da</strong>saxado valdebulebis Sesruleba SesaZloa ganxorcieldesrogorc sabanko operaciebis, aseve uSualod saga<strong>da</strong>saxado organossalaroSi ga<strong>da</strong>xdis meSveobiT. Tu valdebuli piri ga<strong>da</strong>saxadis/sanqciisTanxas ixdis sabanko sistemis saSualebiT, ga<strong>da</strong>saxadi biujetSiga<strong>da</strong>xdilad iTvleba Sesabamis angariSze Tanxis Caricxvis SemTxvevaSi.(magaliTi: kompanias ga<strong>da</strong>saxdeli aqvs dRg-s Tanxa 5000 lari 15ivnisisTvis. 16 <strong>da</strong> 17 ivnisi arasamuSao dReebia. kompaniam sakuTariangariSi<strong>da</strong>n ga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>ricxvis Sesaxeb banks <strong>da</strong>valebamisca 15 ivniss. bankma ga<strong>da</strong>ricxvis operacia Seasrula <strong>da</strong>valebis miRebismomdevno samuSao dRes - 19 ivniss (kodeqsi avaldebulebs bankebsga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valeba Seasrulos <strong>da</strong>valebismiRebi<strong>da</strong>n ara ugvianes momdevno samuSao dRisa) <strong>da</strong> ga<strong>da</strong>xdili TanxaSesabamis biujetze Cairicxeba 19 ivniss. am SemTxvevaSi 19 ivnisiCaiTvleba ga<strong>da</strong>xdis TariRad <strong>da</strong> kompanias <strong>da</strong>ekisreba sauraviga<strong>da</strong>saxadis ga<strong>da</strong>xdis 2 dRiT <strong>da</strong>gvianebisaTvis, miuxe<strong>da</strong>vad imisa, rom41
saga<strong>da</strong>saxado Tanxis ga<strong>da</strong>ricxvis <strong>da</strong>valeba kompaniam ga<strong>da</strong>xdis vadisamowurvamde gasca).ucxouri valutiT ganxorcielebuli <strong>da</strong>sabegri operaciaga<strong>da</strong>iangariSeba larebSi:operaciis dRisTvis saqarTvelos erovnuli bankis oficialurikursiT;laris mimarT ucxouri valutis gamoqveynebuli kursiT, operaciisdRisTvis saqarTvelos erovnuli bankis oficialuri kursisararsebobis SemTxvevaSi (maT Soris sxva qveynebSi gamoqveynebulikursiT im valutis mimarT, romelze<strong>da</strong>c arsebobs laris gacvlisoficialuri kursi).saqarTvelos teritoriaze saqonlis Semotanis dros aqcizisa <strong>da</strong> dRg-isTanxis gansazRvrisas ucxouri valuta larebSi ga<strong>da</strong>iangariSebasatvirTo-sabaJo deklaraciis registraciis dRisTvis arsebulisaqarTvelos erovnuli bankis oficialuri kursiT.sawarmos/organizaciis likvi<strong>da</strong>ciisas mis saga<strong>da</strong>saxado valdebulebebsfaravs salikvi<strong>da</strong>cio komisia sawarmos fuladi saxsrebiT an/<strong>da</strong> amsawarmos/organizaciis qonebis realizaciiT miRebuli saxsrebiT, xolofilialis likvi<strong>da</strong>ciisas _ valdebulebebi ekisreba imsawarmos/organizacias, romlis SemadgenlobaSic igi Sedio<strong>da</strong>.‣ sawarmos/organizaciis likvi<strong>da</strong>ciisas saga<strong>da</strong>saxado valdebuleba(maT Soris, sanqciebi) sruldeba likvi<strong>da</strong>ciis <strong>da</strong>wyebi<strong>da</strong>n araugvianes erTi Tvisa.obieqturi garemoebebis arsebobis SemTxvevaSi, saga<strong>da</strong>saxado organosufross an mis moadgiles ufleba aqvs gaagrZelos saga<strong>da</strong>saxadovaldebulebis (maT Soris, sanqciebis) Sesrulebis va<strong>da</strong>, romelic arun<strong>da</strong> aRematebodes or Tves.‣ saga<strong>da</strong>saxado valdebulebis Sesrulebis vadis gagrZeleba araCerebs masze sauravis <strong>da</strong>ricxvas.sawarmos/organizaciis likvi<strong>da</strong>ciisas zedmetad ga<strong>da</strong>xdil ga<strong>da</strong>saxadisTanxas saga<strong>da</strong>saxado organoebi CaTvlian sxva ga<strong>da</strong>saxadebis (maT Soris,sanqciebis) ga<strong>da</strong>xdis angariSSi <strong>da</strong>valianebis saerTo Tanxisproporciulad an ubruneben sawarmos/organizaciis salikvi<strong>da</strong>ciokomisias (sawarmos monawileebs). (magaliTi: likvi<strong>da</strong>ciis procesSi myofsawarmos saga<strong>da</strong>saxado <strong>da</strong>valianebebia: dRg-s _ 80 000 lari <strong>da</strong>socialuris _ 20 000 lari. organizacias mogebis ga<strong>da</strong>saxadSi aqvszedmetoba 10 000 lari. es Tanxa <strong>da</strong>rCenili valis proporciuladga<strong>da</strong>nawildeba _ 8 000 lariT Semcirdeba dRg-s vali, xolo 2 000lariT _ socialuri ga<strong>da</strong>saxadis vali).42
‣ Tu sawarmos/organizaciis likvi<strong>da</strong>cia/reorganizaciaganxorciel<strong>da</strong> kalen<strong>da</strong>ruli wlis <strong>da</strong>srulebamde, misTvisukanaskneli saga<strong>da</strong>saxado periodia drois monakveTi wlis<strong>da</strong>sawyisi<strong>da</strong>n likvi<strong>da</strong>ciis <strong>da</strong>srulebamde, xolo Tu <strong>da</strong>fuZnebuliiyo likvi<strong>da</strong>ciis wina wlis 30 noembris Semdeg, saga<strong>da</strong>saxadoperiodia dro <strong>da</strong>fuZnebi<strong>da</strong>n likvi<strong>da</strong>ciamde (magaliTi: Tusaaqcio sazogadoeba `elene” <strong>da</strong>fuZn<strong>da</strong> 2004 wlis 14 Tebervals,xolo misi likvi<strong>da</strong>cia mox<strong>da</strong> 2005 wlis 29 oqtombers,ukanaskneli saga<strong>da</strong>saxado periodi iqneba periodi 2005 wlis 1ianvri<strong>da</strong>n 29 oqtombramde, xolo Tu saaqcio sazogadoeba `koki”<strong>da</strong>fuZn<strong>da</strong> 2004 wlis 6 dekembers <strong>da</strong> likvi<strong>da</strong>cia mox<strong>da</strong> 2005 wlis29 oqtombers, maSin misi ukanaskneli saga<strong>da</strong>saxado periodiiqneba 2004 wlis 6 dekembri<strong>da</strong>n 2005 wlis 29 oqtombramde).reorganizebuli sawarmos/organizaciis saga<strong>da</strong>saxado valdebulebebsasrulebs misi uflebamonacvle (uflebamonacvleebi), miuxe<strong>da</strong>vad imisacnobili iyo Tu ara misTvis am valdebulebebis arsebobis faqti.uflebamonacvle valdebulia reorganizaciis <strong>da</strong>mTavrebamde ga<strong>da</strong>ixadosam sawarmos valdebulebaze <strong>da</strong>ricxuli sauravi <strong>da</strong> jarimebi. ramdenimeuflebamonacvlis arsebobis SemTxvevaSi valdebuleb nawildebamiRebuli qonebis wilis proporciulad.‣ uflebamonacvlis mier reorganizaciisas saga<strong>da</strong>saxadovaldebulebis SesrulebisTvis <strong>da</strong>dgenili vadebi ar icvleba.sawarmos/organizaciis reorganizaciisas mis uflebamonacvled iTvleba:Serwymisas _ Serwymis Sedegad Seqmnili sawarmo, organizacia;mierTebisas _ sawarmo/organizacia, romelsac miuerT<strong>da</strong> essawarmo/organizacia;gayofisas _ gayofis Sedegad warmoqmnili sawarmoebi, organizaciebi;organizaciul-samarTlebrivi formis Secvlisas _ reorganizaciisSedegad Seqmnili sawarmo/organizacia;gamoyofisas _ reorganizebul sawarmos/organizacias ar uCndebauflebamonacvle.‣ erTi an ramdenime sawarmos/organizaciis gamoyofa miznad arun<strong>da</strong> isaxavdes saga<strong>da</strong>saxado valdebulebisagan Tavis aridebas.winaaRmdeg SemTxvevaSi Tav<strong>da</strong>pirvel <strong>da</strong> gamoyofil sawarmoebswaredginebaT ga<strong>da</strong>saxdeli ga<strong>da</strong>saxadis Tanxisa <strong>da</strong> Sesabamisisanqciebis Tanxis ga<strong>da</strong>xdis moTxovna.‣ sawarmos/organizaciis reorganizaciamde zedmetad ga<strong>da</strong>xdiliga<strong>da</strong>saxadis Tanxas saga<strong>da</strong>saxado organo CaTvlis amreorganizebuli sawarmos/organizaciis ga<strong>da</strong>saxdeli sxvaga<strong>da</strong>saxadebis angariSSi saerTo Tanxis proporciulad an<strong>da</strong>ubrunebs sawarmos uflebamonacvles.43
saga<strong>da</strong>saxado valdebuleba SesaZloa aseve hqondeT fizikur pirebsac,romelTa gar<strong>da</strong>cvalebis, ugzo-ukvlod <strong>da</strong>kargvis an qmeduunarodgamocxadebis SemTxvevaSi am valdebulebas asruleben sxva pirebi.gar<strong>da</strong>cvlili piris saga<strong>da</strong>saxado valdebulebas asrulebs misimemkvidre/memkvidreebi miRebuli qonebis farglebSi wilisproporciulad (memkvidreobis miRebis dRi<strong>da</strong>n).saga<strong>da</strong>saxado organo valdebulia memkvidres gagugzavnos Setyobinebagar<strong>da</strong>cvlili piris <strong>da</strong>valianebisa <strong>da</strong> am valdebulebis Sesrulebiswesis Sesaxeb. memkvidris ararsebobis an memkvidris mier memkvidreobismiRebaze uaris Tqmis SemTxvevaSi, an Tu gar<strong>da</strong>cvlili fizikuri pirissaga<strong>da</strong>saxado valdebulebis moculoba aRemateba memkvidreobiTmiRebuli qonebis Rirebulebas, saga<strong>da</strong>saxado valdebulebis <strong>da</strong>rCenili<strong>da</strong>valianebis Tanxa iTvleba uimedo valad.sasamarTlos mier ugzo-ukvlod <strong>da</strong>kargulad aRiarebuli pirissaga<strong>da</strong>saxado valdebulebis Sesruleba, sanqciebisa <strong>da</strong> jarimebisga<strong>da</strong>x<strong>da</strong> ugzo-ukvlod <strong>da</strong>karguli piris qonebis (fuladi saxsrebis)xarjze ekisreba pirs, romelsac meurveobisa <strong>da</strong> mzrunvelobis organosmier miniWebuli aqvs 3 Tvis ganmvalobaSi am piris qonebis marTvisufleba.saga<strong>da</strong>saxado organo valdebulia ugzo-ukvlod <strong>da</strong>karguli pirisqonebis mmarTvel pirs gaugzavnos Setyobineba am piris saga<strong>da</strong>saxado<strong>da</strong>valianebisa <strong>da</strong> am valdebulebis Sesrulebis wesis Sesaxeb.meurve, qmeduunaro piris qonebis xarjze, asrulebs qmeduunaro pirissaga<strong>da</strong>saxado valdebulebas <strong>da</strong> ixdis piris qmeduunarod aRiarebisdRisaTvis ricxuli sanqciebis Tanxas. Tu qoneba arasakmarisiasaga<strong>da</strong>saxado <strong>da</strong>valianebisa <strong>da</strong> sanqciebis <strong>da</strong>safaravad, ga<strong>da</strong>uxdeli<strong>da</strong>rCenili Tanxa iTvleba uimedo valad.‣ piris ugzo-ukvlod <strong>da</strong>kargulad an qmeduunarod aRiarebisgauqmebis Sesaxeb ga<strong>da</strong>wyvetilebis miRebis dRi<strong>da</strong>n ganaxldebaadre Camowerili saga<strong>da</strong>saxado valdebulebis moqmedeba, sauravis<strong>da</strong>ricxva <strong>da</strong> jarimebis <strong>da</strong>kisreba.saga<strong>da</strong>saxado periodi aris drois monakveTi, romelic gansazRvravsga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis Tanxis ga<strong>da</strong>xdis periods konkretuliga<strong>da</strong>saxadis mimarT. saga<strong>da</strong>saxado periodi SeiZleba <strong>da</strong>iyos ramdenimesaangariSo perio<strong>da</strong>d, romelTa mixedviTac ga<strong>da</strong>mxdeli ixdis mimdinarega<strong>da</strong>saxdelebs (magaliTi: qonebis ga<strong>da</strong>saxadis sagadsaxado periodsSeadgens 1 weli, romelic <strong>da</strong>yofilia or saangariSo perio<strong>da</strong>d <strong>da</strong> amga<strong>da</strong>saxadis ga<strong>da</strong>mxdels yovel 6 TveSi erTxel ekisreba mimdinarega<strong>da</strong>saxdelebis ga<strong>da</strong>x<strong>da</strong> mTliani ga<strong>da</strong>saxdeli Tanxis 50%-is odenobiT).‣ Tu saqarTvelos sawarmo iZens ucxouri sawarmos statuss anpiriqiT, maSin saga<strong>da</strong>saxado periodi iyofa 2 nawilad <strong>da</strong>44
gaangariSeba xdeba mocemul periodSi arsebuli statusismixedviT.Tu sawarmo/organizacia <strong>da</strong>fuZn<strong>da</strong> pirvel dekembramde, misTvis pirvelisaga<strong>da</strong>saxado periodia <strong>da</strong>fuZnebis dRi<strong>da</strong>n wlis bolomde, xolo Tu<strong>da</strong>fuZn<strong>da</strong> pirveli dekembri<strong>da</strong>n 31 dekembris CaTvliT, maSin misi pirvelisaga<strong>da</strong>saxado periodia <strong>da</strong>fuZnebis dRi<strong>da</strong>n momdevno wlis bolomde (Tusaga<strong>da</strong>saxado kodeqsiT sxva ram ar aris gaTvaliswinebuli).‣ es wesi ar gamoiyeneba im ga<strong>da</strong>saxadebis mimarT, romelTasaga<strong>da</strong>saxado periodi gamoiangariSeba TveebiT an kvartlebiT.ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisas aucilebelia rogorc vadebis, aseve ga<strong>da</strong>xdiswesebis <strong>da</strong>cvac. TiToeuli ga<strong>da</strong>saxadis/mimdinare ga<strong>da</strong>saxdelebisTvisdgindeba va<strong>da</strong> <strong>da</strong> maTi ga<strong>da</strong>xdis wesi.‣ Tu saga<strong>da</strong>saxado kodeqsSi ar aris miTiTebuli ga<strong>da</strong>xdis va<strong>da</strong>,ga<strong>da</strong>x<strong>da</strong> xorcieldeba deklaraciis wardgenisaTvis <strong>da</strong>dgenilvadebSi an `saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 15 kalen<strong>da</strong>rulidRis va<strong>da</strong>Si.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xorcieldeba larebSi naRdi <strong>da</strong> unaRdoangariSsworebiT sabanko <strong>da</strong>wesebulebis meSveobiT.ga<strong>da</strong>saxadis Tanxebis <strong>da</strong>ricxva gulisxmobs konkretuli saga<strong>da</strong>saxadoperiodisaTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis kuTvnili ga<strong>da</strong>saxadis TanxisaRricxvas saga<strong>da</strong>saxado organoSi. <strong>da</strong>ricxva SeiZleba iyos SesworebiTi<strong>da</strong> savaraudo.‣ SesworebiTi <strong>da</strong>ricxvis SemTxvevaSi uqmdeba savaraudo <strong>da</strong>ricxva.saga<strong>da</strong>saxado organos ufleba aqvs ganaxorcielos ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis kuTvnili saga<strong>da</strong>saxado valdebulebis <strong>da</strong>ricxva Semdegiwyaroebis safuZvelze:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado deklaraciebi;sawarmos/organizaciis an mewarme pizikuri piris mier, romelicgaweuli momsaxurebis Rirebulebas unazRaurebs saidentifikacionomris armqone pirs, an romelic <strong>da</strong>kavebulia saTamaSo biznesiT <strong>da</strong>sxva pirs uxdis mogebas, yoveli Tvis 15 ricxvamde wardgeniliinformacia ga<strong>da</strong>xdili Tanxebis Sesaxeb;Semowmebis masalebi <strong>da</strong> sxva saTanado informacia, romeliccnobilia saga<strong>da</strong>saxado organosTvis.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saWiro informaciis warudgenlobisSemTxvevaSi saga<strong>da</strong>saxado organos ufleba aqvs <strong>da</strong>aricxos masga<strong>da</strong>saxadi mis xelTarsebuli informaciis safuZvelze <strong>da</strong> gaugzavnos`saga<strong>da</strong>saxado moTxovna~.saga<strong>da</strong>saxado organom ga<strong>da</strong>saxadi un<strong>da</strong> <strong>da</strong>aricxos ga<strong>da</strong>saxadisga<strong>da</strong>mxdels <strong>da</strong> gaugzavnos mas „saga<strong>da</strong>saxado moTxovna“ Tu45
saga<strong>da</strong>saxado kanonmdebloba ar moiTxovs ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong>sdeklaraciis wardgenasTan erTad an saga<strong>da</strong>saxado organo <strong>da</strong>askvnis, romadrindeli <strong>da</strong>ricxva ganxorciel<strong>da</strong> SecdomiT. Tu ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong><strong>da</strong>kavSirebulia saga<strong>da</strong>saxado deklaraciis SevsebasTan, deklaraciisSevseba ganixileba, rogorc:am ga<strong>da</strong>saxadis <strong>da</strong>ricxva;„saga<strong>da</strong>saxado moTxovna“ <strong>da</strong> saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenilvadebSi Sesasrulebeli valdebuleba.<strong>da</strong>ricxuli ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> xorcieldeba:„saga<strong>da</strong>saxado moTxovnaSi“ miTiTebuli <strong>da</strong>ricxvis adgilis mixedviT.saga<strong>da</strong>saxado kanonmdeblobaSi miTiTebuli adgilis mixedviT, TusaWiro ar aris „saga<strong>da</strong>saxado moTxovna“.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli fizikuri piris sacxovrebeli adgilis ansawarmos/organizaciis, mewarme fizikuri piris saga<strong>da</strong>saxadoaRricxvis adgilis mixedviT, Tu saga<strong>da</strong>saxado kanonmdeblobaSiadgili miTiTebuli ar aris.saga<strong>da</strong>saxado aRricxvis adgilis mixedviT, Tu ga<strong>da</strong>x<strong>da</strong>s asrulebssaga<strong>da</strong>saxado agenti.arsebobs SemTxvevebi, rodesac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier xdebaTanxis zedmetad ga<strong>da</strong>x<strong>da</strong>. aseT SemTxvevaSi `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismoTxovnis~ safuZvelze saga<strong>da</strong>saxado organo:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels CauTvlis zedmetad ga<strong>da</strong>xdil Tanxasmomavali saga<strong>da</strong>saxado valdebulebis angariSSi;Tanxas ga<strong>da</strong>itans saxelmwifo xazinis biujetis SemosulobebiserTian angariSze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sxva ga<strong>da</strong>saxadebisga<strong>da</strong>xdis angariSebSi.Tu ga<strong>da</strong>saxadebisa <strong>da</strong> sanqciebis ga<strong>da</strong>xdili Tanxebis jami aRemateba<strong>da</strong>ricxuli ga<strong>da</strong>saxadebisa <strong>da</strong> sanqciebis Tanxebis jams, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis moTxovnis SemTxvevaSi saga<strong>da</strong>saxado organo moTxovni<strong>da</strong>nara ugvianes 3 Tvisa ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ubrunebs <strong>da</strong>rCenil Tanxassaxelmwifo xazinis biujetis Semosulobebis erTiani angariSissaga<strong>da</strong>saxado Semosavlis zedmetad ga<strong>da</strong>xdili Tanxis <strong>da</strong>brunebisqveangariSi<strong>da</strong>n masze ricxuli naSTis farglebSi.zedmetad ga<strong>da</strong>xdili Tanxis sxva ga<strong>da</strong>saxadebis valdebulebaTaangariSze ga<strong>da</strong>tanis SemTxvevaSi, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels egzavnebaSetyobineba, Tu romeli ga<strong>da</strong>saxadis angariSze iqna ga<strong>da</strong>taniliaRniSnuli Tanxa.‣ <strong>da</strong>uSvebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier biujetSi zedmetadga<strong>da</strong>xdili Tanxa ga<strong>da</strong>vides sxva piris <strong>da</strong>valianebis <strong>da</strong>farvisangariSSi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier biujetSi Caricxul saga<strong>da</strong>saxadoSemosavlebs aRricxaven saga<strong>da</strong>saxado organoebi ga<strong>da</strong>saxadis46
ga<strong>da</strong>mxdelis piradi aRricxvis baraTze, sa<strong>da</strong>c asaxaven saga<strong>da</strong>saxadovaldebulebebis <strong>da</strong>ricxul <strong>da</strong> ga<strong>da</strong>xdil ga<strong>da</strong>saxadis Tanxebs.biujetis <strong>da</strong>valianebaTa <strong>da</strong>farva xdeba Semdegi TanmimdevrobiT (ix. sqema# 7): jer ifareba ga<strong>da</strong>saxadis ZiriTadi Tanxa, Semdeg finansurisanqciis saxiT <strong>da</strong>ricxuli jarimis Tanxa <strong>da</strong> sauravis Tanxa.biujetis <strong>da</strong>valianebaTa <strong>da</strong>farvaga<strong>da</strong>saxadis ZiriTadi Tanxis <strong>da</strong>farva<strong>da</strong>ricxuli jarimis Tanxis ga<strong>da</strong>x<strong>da</strong><strong>da</strong>ricxuli sauravis Tanxis ga<strong>da</strong>x<strong>da</strong>sqema # 7SesaZloa saga<strong>da</strong>saxado valdebulebis Sesrulebis va<strong>da</strong> Seicvalos, racgulisxmobs ga<strong>da</strong>saxadis an misi nawilis ga<strong>da</strong>xdis <strong>da</strong>dgenili vadisgagrZelebas garkveuli droiT.‣ mimdinare ga<strong>da</strong>saxadis ga<strong>da</strong>xdis vadis gagrZelebis SemTxvevaSiar Cerdeba sauravis <strong>da</strong>ricxva.saga<strong>da</strong>saxado valdebulebis Sesrulebis vadis gagrZelebis SemTxvevaSisaga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvaze ideba xelSekruleba <strong>da</strong>ganisazRvreba <strong>da</strong>farvis grafiki. saga<strong>da</strong>saxado <strong>da</strong>valianebis ga<strong>da</strong>xdisvadis gagrZelebis Taobaze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>sabuTebuliwerilobiTi gancxadebis miRebis Semdeg saga<strong>da</strong>saxado valdebulebebis<strong>da</strong>farvis ga<strong>da</strong>vadebisa <strong>da</strong> grafikis gansazRvris ufleba aqvs (ix. sqema #8):saga<strong>da</strong>saxado inspeqciis ufross, Tu ga<strong>da</strong>savadebeli Tanxa araRemateba 50 000 lars, xolo ga<strong>da</strong>vadebis periodi – 3 Tves;Semosavlebis samsaxuris ufross, Tu ga<strong>da</strong>savadebeli Tanxa 50 000larze metia <strong>da</strong> ar aRemateba 250 000 lars, xolo ga<strong>da</strong>vadebisperiodi ar aRemateba 6 Tves.47
saga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvis ga<strong>da</strong>vadebisa <strong>da</strong> Sesabamisigrafikis gansazRvris uflebamosili pirebiga<strong>da</strong>savadebeli Tanxaar aRemateba 50 000lars, ga<strong>da</strong>vadebisperiodi – 3 Tvega<strong>da</strong>savadebeli Tanxaar aRemateba 250 000lars, ga<strong>da</strong>vadebisperiodi – 6 Tvesa<strong>da</strong>ga<strong>da</strong>saxadoinspeqciis ufrosisaga<strong>da</strong>saxadodepartamentisTavmjdomaresqema # 8<strong>da</strong>valianebis ga<strong>da</strong>vadebis periodSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebazevrceldeba saga<strong>da</strong>saxado ipoTekis/giravnobis ufleba <strong>da</strong> ar gamoiyenebasaga<strong>da</strong>saxado valdebulebebis Sesrulebis uzrunvelyofis sxvaRonisZiebebi.va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado valdebulebis <strong>da</strong>farvis pirobebis<strong>da</strong>rRvevisas an/<strong>da</strong> Seusruleblobisas saga<strong>da</strong>saxado organo valdebuliaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT gamoiyenos saga<strong>da</strong>saxado valdebulebisSesrulebis uzrunvelyofis RonisZiebebi.saga<strong>da</strong>saxado valdebulebis Sesrulebis va<strong>da</strong> ar SeiZleba Seicvalos,Tu arsebobs Semdegi garemoebebi<strong>da</strong>n erT-erTi:gadsaxadis ga<strong>da</strong>mxdelis mimarT <strong>da</strong>wyebulia sisxlis samarTlebrividevna saga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis gamo;mimdinareobs saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis an administraciulisamarTal<strong>da</strong>rRvebis saqmis warmoeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miersaga<strong>da</strong>saxado kanonmdeblobis <strong>da</strong>rRvevis gamo;arsebobs safuZveli imisa, rom Seusrulebeli saga<strong>da</strong>saxadovaldebulebis arsebobisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli isargeblebsaseTi cvlilebiT <strong>da</strong> ga<strong>da</strong>malavs Tavis fulad saxsrebs an/<strong>da</strong> sxvaqonebas an piri apirebs sacxovreblad sxva saxelmwifoSi ga<strong>da</strong>svlas(am SemTxvevaSi saga<strong>da</strong>saxado organos uari SeiZleba gasaCivrdessasamarTloSi).48
zemoT CamoTvlili garemoebebis arsebobisas saga<strong>da</strong>saxadovaldebulebis Sesrulebis vadis SecvlasTan <strong>da</strong>kavSirebuli nebismieriga<strong>da</strong>wyvetileba Tu garigeba iTvleba baTilad. aseT SemTxvevaSiga<strong>da</strong>wyvetilebis mimRebi piri valdebulia ga<strong>da</strong>wyvetilebis miRebismomenti<strong>da</strong>n 3 dRis va<strong>da</strong>Si werilobiTi Setyobineba gaugzavnosga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong> Sesabamis saga<strong>da</strong>saxado organos.ga<strong>da</strong>vadeba wydeba saga<strong>da</strong>saxado organos mier gansazRvruli vadisamowurvis Semdgom an va<strong>da</strong>mde Tu:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma mTlianad ga<strong>da</strong>ixa<strong>da</strong> ga<strong>da</strong>vadebuli Tanxa <strong>da</strong><strong>da</strong>ricxuli sauravi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma <strong>da</strong>arRvia ga<strong>da</strong>vadebis pirobebi.ga<strong>da</strong>vadebis va<strong>da</strong>ze adre Sewyvetis SemTxvevaSi ga<strong>da</strong>wyvetilebis mimRebiga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ugzavnis aRniSnul ga<strong>da</strong>wyvetilebas misimiRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si, xolo asls _ Sesabamis saga<strong>da</strong>saxado organos.saga<strong>da</strong>saxado kodeqsis Sesabamisad garkveuli kategoriis fizikuri <strong>da</strong>iuridiuli pirebi ganTavisuflebulni arian ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisaganan sargebloben SeRavaTebiT.‣ akrZalulia individualuri xasiaTis saga<strong>da</strong>saxado SeRavaTebis<strong>da</strong>weseba <strong>da</strong> calkeuli pirebis gaTavisufleba ga<strong>da</strong>saxadebisgan.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gamoiyenos misTvis gankuTvniliSeRavaTi/ganTavisufleba Sesabamisi samarTlebrivi safuZvliswarmoSobi<strong>da</strong>n mTeli moqmedebis periodis ganmavlobaSi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebi ga<strong>da</strong>x<strong>da</strong>sTan <strong>da</strong>kavSirebul operaciebsaRnxorcieleben bankebis an sabanko operaciaTa Semsrulebeli sxvaorganizaciebis mier, romlebic valdebulni arian Seasrulonga<strong>da</strong>mxdelis <strong>da</strong>valebebi <strong>da</strong> saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebebi(sainkaso <strong>da</strong>valebebi) maTi miRebi<strong>da</strong>n ara ugvianes momdevno saoperaciodRisa.‣ sainkaso <strong>da</strong>valebis momsaxureba xorcieldeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis xarjze, imave fasad, rogorc ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valebis Sesruleba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze fuladi saxsrebis arsebobisasbanksa ufleba ara aqvs Seaferxos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>xado<strong>da</strong>valeba an saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valeba. Tu banksmiRebuli aqvs sainkaso <strong>da</strong>valeba, magram ga<strong>da</strong>mxdelis angariSze ar arisTanxa an aris arasakmarisi odenobiT, <strong>da</strong>valebis Sesruleba angariSzefuladi saxsrebis Caricxvis Sesabamisad, ara ugvianes yoveli aseTiCaricxvis dRis momdevno saoperacio dRisa.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze fuladi saxsrebis arsebobisasbankis mier miRebuli saga<strong>da</strong>saxado an sainkaso <strong>da</strong>valebis drouladSeusrulebloba ar iwvevs bankisTvis sauravis <strong>da</strong>ricxvas <strong>da</strong>dgeniliwesiT.49
‣ bankis mier miRebuli saga<strong>da</strong>saxado <strong>da</strong>valebis drouladSeusruleblobis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdel pirssauravi ar <strong>da</strong>ericxebaT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis momsaxure bankis mier ga<strong>da</strong>saxadis TanxebisbiujetSi Caricxvis <strong>da</strong>dgenili wesis <strong>da</strong>rRveva warmoadgens bankisa <strong>da</strong>calkeul saxeobaTa sabanko operaciebis ganmaxorcielebeliorganizaciebis, maTi Tanamdebobis pirebis saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevisaTvis pasuxisgebaSi micemis safuZvels.`saga<strong>da</strong>saxado moTxovna~ <strong>da</strong> `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismoTxovna~saga<strong>da</strong>saxado organos `saga<strong>da</strong>saxado moTxovnis~ (ix. <strong>da</strong>narTi # 1),xolo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ (ix.<strong>da</strong>narTi # 2) safuZvelze erTmaneTis mimarT garkveuli moTxovnebiswardgenis ufleba gaaCniaT.`saga<strong>da</strong>saxado moTxovna~ aris saga<strong>da</strong>saxado organos administraciuliaqti, romelic waredgineba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong> romlisSesrulebac savaldebuloa.saga<strong>da</strong>saxado organo valdebulia, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warudginos`saga<strong>da</strong>saxado moTxovna~, Tu arsebobs misi wardgenis safuZveli.wardgenis konkretul safuZvelze Sesabamis pirebs waredgineba mxoloderTi `saga<strong>da</strong>saxado moTxovna~.`saga<strong>da</strong>saxado moTxovnis” wardgenis safuZvelia:im ga<strong>da</strong>saxadis <strong>da</strong>ricxvis valdebuleba, romelTa gaangariSebacevaleba saga<strong>da</strong>saxado organos;gamovlenil saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaze an saga<strong>da</strong>saxadoSemowmebis masalebze Tanxebis (saga<strong>da</strong>saxado sanqciebis an/<strong>da</strong><strong>da</strong>matebiT <strong>da</strong>ricxuli ga<strong>da</strong>saxadebis) <strong>da</strong>ricxvis Sesaxebsaga<strong>da</strong>saxado organos ufrosis/moadgilis mier miRebuliga<strong>da</strong>wyvetileba.‣ saga<strong>da</strong>saxado organo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels `saga<strong>da</strong>saxadomoTxovnas~ ugzavnis gamovlenil saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevaze an saga<strong>da</strong>saxado Semowmebis masalebzeTanxebis <strong>da</strong>ricxvis Sesaxeb saga<strong>da</strong>saxado organosufrosis/moadgilis mier ga<strong>da</strong>wyvetilebis miRebis dRi<strong>da</strong>n 5samuSao dRis ganmavlobaSi.`saga<strong>da</strong>saxado moTxovnaSi~ un<strong>da</strong> aRiniSnos:saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;„saga<strong>da</strong>saxado moTxovnis“ gagzavnis (ga<strong>da</strong>cemis) TariRi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,misamarTi);50
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi);moTxovnis wardgenis safuZveli, anu saga<strong>da</strong>saxado kanonmdeblobisaqtis is norma, romlis Tanaxma<strong>da</strong>c mox<strong>da</strong> ga<strong>da</strong>saxadis an/<strong>da</strong>saga<strong>da</strong>saxado sanqciis <strong>da</strong>ricxva an romelic <strong>da</strong>irRva ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier;moTxovnis Sinaarsi (<strong>da</strong>begvris obieqti, <strong>da</strong>ricxuli ga<strong>da</strong>saxadis,sauravisa <strong>da</strong> jarimis odenoba, am moTxovnis Sesrulebis va<strong>da</strong>,ga<strong>da</strong>xdis wesi);ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebi <strong>da</strong> valdebulebebi (maT Soris,„saga<strong>da</strong>saxado moTxovnis“ gasaCivrebis wesi);moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi, romlebicgamoiyeneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT am moTxovnisSeusruleblobis SemTxvevaSi.‣ `saga<strong>da</strong>saxado moTxovna” SeiZleba gasaCivrdes <strong>da</strong>dgenili wesiT(ix. gv. 168, saga<strong>da</strong>saxado <strong>da</strong>vis Tavi), romlis pirvel etapswarmoadgens saga<strong>da</strong>saxado organosTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismier Sesageblis gagzavna `saga<strong>da</strong>saxado moTxovnis” miRebi<strong>da</strong>n 15kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma `saga<strong>da</strong>saxado moTxovna~ un<strong>da</strong> Seasrulos misimiRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si (Tu saga<strong>da</strong>saxado kodeqsiT sxvava<strong>da</strong> ar aris <strong>da</strong>dgenili).Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma ar ga<strong>da</strong>ixa<strong>da</strong> <strong>da</strong>ricxuli ga<strong>da</strong>saxadis Tanxa<strong>da</strong> waradgina saCivari an sarCeli, mis mimarT SeiZleba gamoyenebuliqnes `saga<strong>da</strong>saxado moTxovnis~ Sesrulebis uzrunvelyofisRonisZiebebi.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier <strong>da</strong>ricxuli Tanxis ga<strong>da</strong>uxdeloba<strong>da</strong> saCivris an sarCelis warudgenloba ganixileba, rogorcsaga<strong>da</strong>saxado valdebulebis aRiareba <strong>da</strong> mis mimarT gamoiyenebasaga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofisRonisZiebebi (ix. gverdi 147, uzrunvelyofis RonisZiebebi).aRniSnul SemTxvevaSi saqarTvelos finansTa saministrossistemaSi vadis <strong>da</strong>ucvelad (5 kalen<strong>da</strong>ruli dRe) SetanilisaCivari ganuxilveli rCeba, xolo sasamarTloSi SetanilsarCelze wydeba saqmis warmoeba.(zemoT aRniSnuli abzaci amoqmeddeba saqarTvelos finansTa saministrosSemosavlebis samsaxuris SeqmnisTanave, ara ugvianes 2007 wlis pirveli aprilisa.aRniSnuli Tavis amoqmedebamde 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si gagzavnil`saga<strong>da</strong>saxado moTxovnaze saCivari an sarCeli SeiZleba Setanil iqnes`saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si. aRniSnuliTavis amoqmedebi<strong>da</strong>n 1 Tvis va<strong>da</strong>Si ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier `saga<strong>da</strong>saxadomoTxovnaze~ saCivris nacvlad Sesageblis Setana ar CaiTvleba xarvezad.)51
„saga<strong>da</strong>saxado moTxovna“ wydeba misi SesrulebiT an gauqmebiT.`saga<strong>da</strong>saxado moTxovna“ Sesrulebulad iTvleba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier „saga<strong>da</strong>saxado moTxovnaSi“ aRniSnuli Tanxis srulimoculobiT ga<strong>da</strong>xdis, xolo gauqmebulad _ gamgzavnis uaris ansarCelis safuZvelze ukanonod cnobis momenti<strong>da</strong>n.„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismier saga<strong>da</strong>saxado organosTvis wardgenili moTxovna Tanxis CaTvlis an<strong>da</strong>brunebis mizniT, romlis Sesrulebac savaldebuloa.„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnaSi“ un<strong>da</strong> aRiniSnos:saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;moTxovnis gagzavnis (ga<strong>da</strong>cemis) TariRi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,saidentifikacio nomeri (aseTis arsebobis SemTxvevaSi), misamarTi);moTxovnis wardgenis safuZvlebi;moTxovnis Sinaarsi (<strong>da</strong>begvris obieqti, <strong>da</strong>ricxuli ga<strong>da</strong>saxadisa <strong>da</strong>sauravis odenoba, am moTxovnis Sesrulebis va<strong>da</strong>, ga<strong>da</strong>xdis wesi);<strong>da</strong>vis ganxilvis forma (saqarTvelos finansTa saministrossistemaSi an sasamarTloSi).‣ „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnas“ un<strong>da</strong> <strong>da</strong>erTos sabuTebi,romelTa safuZvelzec mox<strong>da</strong> misi wardgena.„ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ wydeba misi SesrulebiT angauqmebiT. „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ Sesrulebulad iTvlebafinansTa saministros mier masSi aRniSnuli Tanxis sruli moculobiTga<strong>da</strong>xdis, xolo gauqmebulad _ gamgzavnis uaris an sarCelissafuZvelze ukanonod cnobis momenti<strong>da</strong>n.‣ „ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna“ finansTaA saministros mierun<strong>da</strong> Sesruldes misi miRebi<strong>da</strong>n 6 Tvis va<strong>da</strong>Si.saga<strong>da</strong>saxado angariSgebasaga<strong>da</strong>saxado angariSgeba gulisxmobs ga<strong>da</strong>mxdelis mier warmoebuliyvela finansur <strong>da</strong> saga<strong>da</strong>saxado urTierTobebTan <strong>da</strong>kavSirebulioperaciebis aRricxvas.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia awarmoos saaRricxvo dokumentaciaim operaciebze, romlebic warmoSobs:am piris saga<strong>da</strong>saxado valdebulebas;am piris mier ga<strong>da</strong>saxadis <strong>da</strong>kavebis valdebulebas;am piris mier saga<strong>da</strong>saxado <strong>da</strong>begvrasTan <strong>da</strong>kavSirebiT monacemebiswardgenis valdebulebas.52
saga<strong>da</strong>saxado organosTvis warsadgeni saaRricxvo dokumentacia moicavspirveladi dokumentebs (Cekebi, invoisi, sasaqonlo zednadebi <strong>da</strong> a.S.),buRaltruli aRricxvis registrebsa <strong>da</strong> yvela iseTi dokuments,romelTa safuZvelzec dgindeba <strong>da</strong>begvris obieqtebi <strong>da</strong> saga<strong>da</strong>saxadovaldebulebebi.pirvelad saga<strong>da</strong>saxado dokumentad miiCneva werilobiTi sabuTi,romelSic un<strong>da</strong> aRiniSnos:dokumentis <strong>da</strong>saxeleba;dokumentis Sedgenis TariRi;dokumentis nomeri, romlis ganmeoreba akrZalulia;sameurneo operaciis monawile mxareTa rekvizitebi: fizikuri piris SemTxvevaSi – saxeli <strong>da</strong> gvari, saidentifikacionomeri (aseTis arsebobis SemTxvevaSi), sacxovrebeli adgilismisamarTi, piradobis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis nomeri,gamcemi organos <strong>da</strong>saxeleba <strong>da</strong> gacemis TariRi; sxva piris SemTxvevaSi – piris sruli <strong>da</strong>saxeleba, misi misamarTi<strong>da</strong> saidentifikacio nomeri;sameurneo operaciis Sinaarsi;ga<strong>da</strong>cemuli saqonlis/momsaxurebis <strong>da</strong>saxeleba (sruli CamonaTvali),misi odenoba <strong>da</strong> zomis erTeuli (Tu SesaZlebelia misi odenobisa<strong>da</strong> zomis gansazRvra);ga<strong>da</strong>cemuli saqonlis/momsaxurebis Rirebuleba;aqcizur saqonelze aqcizisa <strong>da</strong> dRg-s Tanxa, xolo dRg-iT <strong>da</strong>sabegraraaqcizur saqonelze/momsaxurebaze _ mxolod dRg-s Tanxa;sameurneo operaciis monawile mxareTa an maTi uflebamosiliwarmomadgenlebis saxeli, gvari <strong>da</strong> xelmowera.pirveladi saga<strong>da</strong>saxado dokumenti dgeba aranakleb 2 identuregzemplarad, romelTagan erTi rCeba pirs, romelmac Seadgina <strong>da</strong> gascaaRniSnuli dokumenti, xolo meore ga<strong>da</strong>ecema <strong>da</strong> inaxeba im pirTan,romlisTvisac gankuTvnilia es dokumenti.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saaRricxvo <strong>da</strong> sxva dokumentebiSedgenilia ucxour enaze <strong>da</strong> isini gaugebaria saga<strong>da</strong>saxadoorganosTvis, maSin am ukanasknels SeuZlia moiTxovos maTiTargmna saxelmwifo enaze.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saaRricxvo dokumentacias awarmoebseleqtronuli sainformacio teqnologiebis saSualebiT, igivaldebulia, saga<strong>da</strong>saxado kontrolis ganxorcielebis farglebSi,saga<strong>da</strong>saxado organos moTxovnisTanave warudginos saaRricxvodokumentis qaRaldze amobeWdili asli.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia Seinaxos is saaRricxvodokumentacia, romelTa xan<strong>da</strong>zmulobis va<strong>da</strong> (6 weli) ar gasula.zogierTi saxis saqmianobis ganmaxorcielebel ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels,Tu aseTi saqmianobisaTvis am kodeqsiT gaTvaliswinebulia <strong>da</strong>begvris53
gansxvavebuli pirobebi, saqarTvelos finansTa ministrma SeiZleba<strong>da</strong>udginos zogierTi saxis saqmianobasTan <strong>da</strong>kavSirebuli Semosavlebisa<strong>da</strong> xarjebis gancalkevebulad aRricxvis valdebuleba.‣ zogierTi saxis saqmianobasTan <strong>da</strong>kavSirebuli Semosavlebi <strong>da</strong>xarjebi <strong>da</strong><strong>da</strong>sturebul un<strong>da</strong> iqnes saaRricxvo dokumentaciiT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia saga<strong>da</strong>saxado deklaraciawarudginos saga<strong>da</strong>saxado organos kodeqsiT <strong>da</strong>dgenil SemTxvevebsa <strong>da</strong>vadebSi (ix. cxrili # 4). deklaraciis wardgena xdeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis aRricxvis adgilis mixedviT. saqarTvelos finansTaministris mier <strong>da</strong>dgenil SemTxvevebSi saga<strong>da</strong>saxado deklaraciaSeiZleba wardgenil iqnes informaciis magnituri matarebliT (disketa,kompaqt-diski <strong>da</strong> sxva) an eleqtronuli fostiT, rac aseTi informaciiskompiuteruli <strong>da</strong>muSavebis SesaZleblobas iZleva.saga<strong>da</strong>saxado deklaraciebi# ga<strong>da</strong>saxadis saxe deklaraciis saxe wardgenis va<strong>da</strong> <strong>da</strong>narTi123saSemosavloga<strong>da</strong>saxadimogebis ga<strong>da</strong>saxadi<strong>da</strong>matebuliRirebulebisga<strong>da</strong>saxadisaSemosavloga<strong>da</strong>saxadis wliurideklaracia168-e muxlis 1 nawilis`l~ <strong>da</strong> `m~ qvepunqtebiTgaTvaliswinebulisaqmianobi<strong>da</strong>n miRebuliSemosavlebisyovelkvartlurideklaraciafizikur pirebzega<strong>da</strong>xdili Tanxebis <strong>da</strong><strong>da</strong>kavebulisaSemosavloga<strong>da</strong>saxadisyovelTviurigaangariSebafizikuri piris miermaterialuri aqtivebisrealizaciiT,memkvidreobiT anCuqebiT miRebuliSemosavlebisdeklaraciamogebis ga<strong>da</strong>saxadiswliuri deklaracia<strong>da</strong>matebuliRirebulebisga<strong>da</strong>saxadissaangariSo wlismomdevno wlis 1aprilamdesaangariSokvartlismomdevno Tvis 15ricxvisTvissaangariSo Tvismomdevno Tvis 15ricxvamdegansazRvrulia217-e muxlis 8,9,10<strong>da</strong> 11 punqtebiTsaangariSo wlismomdevno wlis 1aprilamdesaangariSo Tvismomdevno Tvis 15ricxvamde<strong>da</strong>narTi#3<strong>da</strong>narTi#4<strong>da</strong>narTi#5<strong>da</strong>narTi#6<strong>da</strong>narTi#7<strong>da</strong>narTi#854
45aqcizisocialuriga<strong>da</strong>saxadiyovelTviurideklaraciaaqcizis yovelTviurideklaraciasocialuri ga<strong>da</strong>saxadiswliuri deklaraciasocialuri ga<strong>da</strong>saxadisyovelTviurideklaraciasaangariSo Tvismomdevno Tvis 15ricxvamdegansazRvrulia217-e muxlis 8,9,10<strong>da</strong> 11 punqtebiTsaangariSo Tvismomdevno Tvis 15ricxvamde<strong>da</strong>narTi#9<strong>da</strong>narTi#10<strong>da</strong>narTi#11# ga<strong>da</strong>saxadis saxe deklaraciis saxe wardgenis va<strong>da</strong> <strong>da</strong>narTi6 qonebis ga<strong>da</strong>saxadi7sabaJo ga<strong>da</strong>saxadifizikuri pirissakuTrebaSi arsebuluZrav qonebaze (gar<strong>da</strong>ekonomikurisaqmianobisaTvisgamoyenebul qonebisa<strong>da</strong> miwisa) qonebisga<strong>da</strong>saxadis wliurideklaraciaekonomikurisaqmianobisaTvisgamoyenebul qonebaze(gar<strong>da</strong> miwisa) qonebisga<strong>da</strong>saxadisgaangariSebasabaJo deklaraciasaangariSo wlis1 ivnisamdesaangariSo wlis1 aprilamdeganxorcielebulioperaciisSesabamisad<strong>da</strong>narTi#12<strong>da</strong>narTi#13cxrili # 4saga<strong>da</strong>saxado deklaracias xels awers ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an/<strong>da</strong>misi kanonieri an uflebamosili warmomadgeneli. ga<strong>da</strong>saxadisga<strong>da</strong>mxdels ufleba aqvs pira<strong>da</strong>d waradginos saga<strong>da</strong>saxado deklaraciasaga<strong>da</strong>saxado organoSi an gagzavnos <strong>da</strong>zRveuli safosto gzavniliT.‣ saga<strong>da</strong>saxado organos ufleba ara aqvs uari ganacxadossaga<strong>da</strong>saxado deklaraciis miRebaze <strong>da</strong> igi valdebuliaaRniSnuli deklaraciis aslze <strong>da</strong>usvas beWedi <strong>da</strong> miuTiTos misimiRebis TariRi.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli garkveuli periodis ganmavlobaSi droebiTaRar axorcielebs sameurneo operaciebs, magram ar wyvets ekonomikursaqmianobas, man am periodSi un<strong>da</strong> ganaxorcielos saga<strong>da</strong>saxadoangariSgeba. am SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs,aRniSnuli periodebis mixedviT ar waradginos saga<strong>da</strong>saxadodeklaraciebi (gaangariSebebi), gar<strong>da</strong> saSemosavlo, mogebisa <strong>da</strong> qonebisga<strong>da</strong>saxadebis yovelwliuri deklaraciebisa.55
‣ am SemTxvevaSi iTvleba, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelmaganaxorciela saga<strong>da</strong>saxado angariSgeba, romlis mixedviT misiSemosavlebi, xarjebi <strong>da</strong> saga<strong>da</strong>saxado agentis funqciisSesrulebasTan <strong>da</strong>kavSirebuli saga<strong>da</strong>saxado valdebulebebiSesabamisi periodebis mixedviT nulis tolia.‣ Tu deklarireba SemdgomSi ganxorcieldeba aRniSnuliperiodebis mixedviT, igi CaiTvleba <strong>da</strong>gvianebiT warmodgenilSesworebul deklaraciad.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli socialuri, saSemosavlo, qonebis an mogebisga<strong>da</strong>saxadis deklaraciis wardgenis vadis gasvlamde werilobiTmimarTavs saga<strong>da</strong>saxado organos vadis gagrZelebis Taobaze <strong>da</strong>ga<strong>da</strong>ixdis im droisaTvis mosalodnel ga<strong>da</strong>saxadsac, deklaraciiswardgenis va<strong>da</strong> avtomaturad gagrZeldeba 3 TviT.‣ saga<strong>da</strong>saxado deklaraciis wardgenis vadis gagrZeleba araCerebs ga<strong>da</strong>uxdel ga<strong>da</strong>saxadze sauravis <strong>da</strong>ricxvas.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli mis mier wardgenil saga<strong>da</strong>saxadodeklaraciaSi aRmoaCens Secdomas, romelic iwvevs saga<strong>da</strong>saxadovaldebulebis cvlilebas (Semcirebas an gazr<strong>da</strong>s), igi valdebuliasaga<strong>da</strong>saxado deklaraciaSi Seitanos Sesabamisi cvlileba an/<strong>da</strong><strong>da</strong>mateba.‣ Tu Secvlili saga<strong>da</strong>saxado deklaracia saga<strong>da</strong>saxado organoswaredgineba vadis amowurvamde, igi CaiTvleba Tav<strong>da</strong>pirveladwardgenilad.sakontrolo-salaro aparatebiekonomikuri saqmianobis ganmaxorcielebeli pirebi valdebulni ariansaqonlis/momsaxurebis miwodebis dros momxmareblebTan naRdi fuliTangariSsworebisas gamoiyenen sakontrolo-salaro aparatebi.sakontrolo-salaro aparatebis gamoyenebisgan gaTavisuflebaaparatebis gamoyenebis valdebulebisgan Tavisufldebian:pirebi momxmareblebTan angariSsworebis im nawilSi, sa<strong>da</strong>cgamoiyeneba naRdi fuliT angariSsworebis faqtis <strong>da</strong>ma<strong>da</strong>sturebelimkacri aRricxvis dokumenti;fizikuri pirebi, romlebic ar iyeneben <strong>da</strong>qiravebul pirTa Sromas<strong>da</strong> axdenen pirad an saojaxo meurneobaSi miRebuli soflismeurneobis produqciis an misgan warmoebuli (ga<strong>da</strong>muSavebuli)saqonlis realizacias – saqmianobis am nawilSi;56
ekonomikuri saqmianobis ganmaxorcielebeli fizikuri pirebi,romlebsac am kodeqsiT ar aqvT saga<strong>da</strong>saxado organoSi mewarmefizikur pirebad registraciis valdebuleba;pirebi, romlebic saqonlis/momsaxurebis miwodebas <strong>da</strong> naRdi fulismiRebas axorcieleben momxmareblebis teritoriaze (saxlebSi,organizaciebSi, sawarmoebSi) – saqmianobis am nawilSi, CekTangaTanabrebuli dokumentis gacemis pirobiT;pirebi, romlebic saqonlis/momsaxurebis miwodebas <strong>da</strong> naRdi fulismiRebas axorcieleben avtomatizebuli an meqanikuri mowyobilobebismeSveobiT – saqmianobis am nawilSi;mewarme fizikuri pirebi, romlebic axorcieleben quCaSi <strong>da</strong>tarebisformiT wvril sacalo vaWrobas, gazeTebisa <strong>da</strong> Jurnalebis gayidvasquCaSi <strong>da</strong>dgmuli stendebi<strong>da</strong>n/magidebi<strong>da</strong>n – saqmianobis am nawilSi;2008 wlis 1 ianvramde pirebi, romlebic gazeTebisa <strong>da</strong> Jurnalebisgayidvas axorcieleben specializebuli jixurebi<strong>da</strong>n – saqmianobisam nawilSi;pirebi, romlebic axorcieleben saqarTvelos sapatriarqos mierreligiuri <strong>da</strong>niSnulebiT gamoyenebuli nivTebis (jvrebi, xatebi,sanTlebi <strong>da</strong> a.S) realizacias _ saqmianobis am nawilSi.is mewarme fizikur pirebi, romlebic ar iyeneben <strong>da</strong>qiravebul pirTaSromas <strong>da</strong> <strong>da</strong>moukideblad axorcieleben mxolod „ekonomikurisaqmianobis saxeebis erovnuli klasifikatoris“ (NACE) SesabamisadgansazRvruli calkeuli kategoriis ekonomikuri saqmianobi<strong>da</strong>n erTerTs(ix. cxrili # 5):farTobissaqmianobis saxemaqsimaluriodenoba m 2N1 2 3seqcia A1 01.41.1 qveklasiT gaTvaliswinebuli momsaxureba:– sasoflo-sameurneo produqciis moyvana, romelic xorcieldebatraqtorebiT an kombainebiTseqcia D2 17.51.1 qveklasiT gaTvaliswinebuli:– xaliCebisa <strong>da</strong> orxovisebri nawarmis warmoeba 203 17.72.1 qveklasiT gaTvaliswinebuli:– puloverebisa <strong>da</strong> analogiuri nawarmis warmoeba 154 18.22.1 qveklasiT gaTvaliswinebuli:– ze<strong>da</strong> tansacmlis warmoeba, gar<strong>da</strong> modelebis demonstrirebisa <strong>da</strong>Cvenebisa 105 18.23.1 qveklasiT gaTvaliswinebuli:– sacvlebis warmoeba 106 18.24.1 qveklasiT gaTvaliswinebuli:– Tavsaburavebis warmoeba 107 18.24.9 qveklasiT gaTvaliswinebuli:– <strong>da</strong>narCeni tansacmlisa <strong>da</strong> aqsesuarebis warmoeba 108 20.51.1 qveklasiT gaTvaliswinebuli:– xis sxva<strong>da</strong>sxva nawarmis warmoeba– tansacmlisa <strong>da</strong> Tavsaburavebis xis sakidebis warmoeba;– xis saojaxo nivTebisa <strong>da</strong> samzareulos sakuTnoebis warmoeba 2057
9 26.21.1 qveklasiT gaTvaliswinebuli:– faifurisa <strong>da</strong> qaSanuris sameurneo-sayofacxovrebo nakeTobebis 20warmoeba10 28.75.2 qveklasiT gaTvaliswinebuli:– sameurneo-sayofacxovrebo WurWlis <strong>da</strong> inventaris warmoeba 2011 36.30 klasiT gaTvaliswinebuli:– musikaluri instrumentebis warmoeba– akordeonebisa <strong>da</strong> analogiuri sakravebis, maT SoristuCis garmonikebis warmoeba;15– sasule musikaluri instrumentebis warmoebainstrumentebis warmoeba12 36.62. klasiT gaTvaliswinebuli:– cocxebisa <strong>da</strong> jagrisebis warmoeba 10farTobissaqmianobis saxemaqsimaluriodenoba m 2Nseqcia G13 50.20 klasiT gaTvaliswinebuli:– avtomobilebis teqnikuri momsaxureba <strong>da</strong> remonti 4014 52.7 klasiT gaTvaliswinebuli:– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebissagnebis remonti– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis remonti,Tu is xorcieldeba am sagnebis warmoebis, sabiTumo <strong>da</strong> sacalovaWrobisagan <strong>da</strong>moukideblad, Tu remonti xorcieldeba saqmianobis 20sxva saxeobebTan erTad, maSin igiganekuTvneba sacalo <strong>da</strong> sabiTumo vaWrobis an am saqonlis warmoebisSesabamis <strong>da</strong>jgufebebs15 52.71 klasiT gaTvaliswinebuli:– fexsacmlisa <strong>da</strong> tyavis nawarmis remonti 2016 52.72 klasiT gaTvaliswinebuli:– sayofacxovrebo eleqtronuli nawarmis remonti 2017 52.73 klasiT gaTvaliswinebuli:– saaTebisa <strong>da</strong> saiuveliro nawarmis remonti 218 52.74.1 qveklasiT gaTvaliswinebuli:– tansacmlis ga<strong>da</strong>keTeba <strong>da</strong> remonti 1019 52.74.9 klasiT gaTvaliswinebuli:– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis remonti 20seqcia H20 55.23.0 qveklasiT – sxva sacxovrebeli adgilebi– gaTvaliswinebuli:– sacxovrebeli adgilebis mokle vadiT ga<strong>da</strong>cema soflis saxlebSi(SalebSi), kotejebSi <strong>da</strong> binebSiseqcia K21 74.85.0 qveklasiT gaTvaliswinebuli:– samdivno <strong>da</strong> TargmniTi momsaxurebis gaweva 522 93.01.1 qveklasiT gaTvaliswinebuli:– TeTreulisa <strong>da</strong> sxva safeiqro nawarmis recxva <strong>da</strong> <strong>da</strong>muSaveba 2023 93.02.0 qveklasiT gaTvaliswinebuli:– Tmis <strong>da</strong>bana, Sesworeba <strong>da</strong> kreWa, <strong>da</strong>wyoba, SeRebva, Seferadeba,<strong>da</strong>xveva, gasworeba <strong>da</strong> analogiuri samuSaoebi mamakacebisTvis <strong>da</strong> 20qalebisaTvis, agreTve gaparsva <strong>da</strong> wveris Sesworeba24 95.0 klasiT gaTvaliswinebuli:– Sinameurneobis gaZRolasTan <strong>da</strong>kavSirebuli momsaxurebacxrili # 5sakontrolo-salaro aparatebis gamoyenebisas piri valdebulia:6058
<strong>da</strong>icvas saqarTvelos kanonmdeblobiT sakontrolo-salaroaparatebis eqspluataciis (gamoyenebis) wesebi;saqonlis/momsaxurebis miwodebis Rirebulebis naRdi fuliTanazRaurebisas momxmarebelze gasces sakontrolo-salaro aparatismier amobeWdili Ceki (im SemTxvevis gar<strong>da</strong>, roca gaicema CekTangaTanabrebuli dokumenti), romelic a<strong>da</strong>sturebs naRdi fulisga<strong>da</strong>xdis faqts.sakontrolo-salaro aparatebis gamoyenebisas, piri saga<strong>da</strong>saxadoorganos yovelTviurad warudgens sakontrolo-salaro aparatebisgamoyenebis amsaxvel yovelTviur angariSs.sakontrolo-salaro aparatebis mimarT wayenebul teqnikur moTxovnebs,eqspluataciis, saxelmwifo reestris warmoebis, saga<strong>da</strong>saxado organoSiregistraciis <strong>da</strong> sakontrolo-salaro aparatebis <strong>da</strong>luqvis, CekTangaTanabrebuli dokumentis warmoebis, registraciis wesebs <strong>da</strong> salarosCekSi Sesatan aucilebel rekvizitebs adgens saqarTvelos finansTaministri‣ sakontrolo-salaro aparatebis gamoyenebisas momxmarebelTauflebebis <strong>da</strong>cvis uzrunvelyofis mizniT ekonomikurisaqmianobis ganmaxorcielebeli pirebis mier gasayidisaqonlis/momsaxurebis fasi un<strong>da</strong> gamocxaddes mxolod erovnulvalutaSi, xolo fasis maCveneblebi (preiskurantebi) gamoikrasmomxmareblisTvis TvalsaCino adgilas.pasuxismgebloba sakontrolo-salaro aparatebis gamoyenebis wesebis<strong>da</strong>rRvevaze# <strong>da</strong>rRveva jarima1 sakontrolo-salaro aparatebis gareSe 500 larimuSaoba2 sakontrolo-salaro aparatebis gareSe 5 000 larimuSaobis ganmeorebiT Cadena3 sakontrolo-salaro aparatebis gareSemuSaobis xelaxali Cadenayovel Semdgomgameorebaze 10 000 lari4 sakontrolo-salaro aparatebis500 larigamouyenebloba5 sakontrolo-salaro aparatebis1 500 larigamouyenebloba Cadenili ganmeorebiT6 sakontrolo-salaro aparatebisgamouyeneblobis xelaxali Cadenayovel Semdgomgameorebaze 2 500 lari7 <strong>da</strong>debuli luqis ganzrax moxsna,3 000 larifiskalur mexsierebaze zemoqmedeba8 <strong>da</strong>debuli luqis ganzrax moxsna,fiskalur mexsierebaze zemoqmedebisganmeorebiT Cadenayovel Semdgomgameorebaze 15 000 lari59
9 avtogasamarT sadgurebze madozirebeli<strong>da</strong> mricxveli meqanizmebis saga<strong>da</strong>saxadoorganos luqebis gareSe muSaoba10 avtogasamarT sadgurebze madozirebeli<strong>da</strong> mricxveli meqanizmebis saga<strong>da</strong>saxadoorganos luqebis gareSe xelaxalimuSaoba11 CekSi faqtobrivad ga<strong>da</strong>xdilze naklebiTanxis Cveneba1 500 lariyovel Semdgomgameorebaze 15 000 lariara umtes 200 larisacxrili # 6‣ luqis moxsnisas an/<strong>da</strong> sakontrolo-salaro aparatebis fiskalurmexsierebaSi SeRwevisas, aseve CekSi faqtobrivad ga<strong>da</strong>xdilzenaklebi Tanxis CvenebisaTvis piri jarimisgan Tavisufldeba, Tuigi sakontrolo-salaro aparatis <strong>da</strong>zianebis TaobazeSetyobinebas gaugzavnis saga<strong>da</strong>saxado organos <strong>da</strong>zianebis<strong>da</strong>fiqsirebi<strong>da</strong>n ara ugvianes meore samuSao dRisa.‣ piri vadebulia sakontrolo-salaro aparatis <strong>da</strong>zianebisaRmofxvramde SeaCeros saqonlis/momsaxurebis miwodebis drosmomxmareblebTan fuliT angariSsworeba.sakontrolo-salaro aparatebis saTanado wesiT <strong>da</strong>luqvis valdebulebaamoqmeddeba 2009 wlis 1 ianvri<strong>da</strong>n, xolo am periodisTvis aRniSnulivaldebulebis SeusruleblobisTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels arekisreba saga<strong>da</strong>saxado kodeqsiT gaTvaliswinebuli jarima.ga<strong>da</strong>saxadebis cneba, saxeebi, SemoReba, Secvla, gauqmebaga<strong>da</strong>saxadi aris saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili savaldebulo,upirobo, fuladi Senatani saqarTvelos saxelmwifo, aWarisa <strong>da</strong>afxazeTis avtonomiuri respublikebisa <strong>da</strong> adgilobriv biujetebSi,romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ixdis misi araekvivalenturi,usasyidlo, aucilebeli xasiaTi<strong>da</strong>n gamomdinare. ga<strong>da</strong>saxadis analogiar arsebobs anu <strong>da</strong>uSvebelia misi sxva nivTiT Canacvleba.‣ arsebobs ori saxis ga<strong>da</strong>saxadi 14 : saerTo-saxelmwifoebrivi <strong>da</strong>adgilobrivi.ga<strong>da</strong>saxadis saxeebi <strong>da</strong> ganakveTebi# ga<strong>da</strong>saxadis <strong>da</strong>saxeleba ga<strong>da</strong>saxadis saxe ganakveTi1 saSemosavlo ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 12%14 ga<strong>da</strong>saxadi aseve iyofa pir<strong>da</strong>pir <strong>da</strong> arapir<strong>da</strong>pir ga<strong>da</strong>saxadebad (ix. gverdi 197).60
2 mogebis ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 20%3 dRg saerTo-saxelmwifoebrivi 18%4 aqcizi saerTo-saxelmwifoebrivi diferencirebuli5 socialuri ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi 20%6 sabaJo ga<strong>da</strong>saxadi saerTo-saxelmwifoebrivi diferencirebuli7 qonebis ga<strong>da</strong>saxadi adgilobrivi ara umetes 1%cxrili # 7‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili ga<strong>da</strong>saxadebisgar<strong>da</strong>, (gar<strong>da</strong> sabaJo ga<strong>da</strong>saxadisa) vinmesTvis sxva saxisga<strong>da</strong>saxadebis ga<strong>da</strong>xdevineba.‣ <strong>da</strong>uSvebelia saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisTvis ga<strong>da</strong>saxadis mis <strong>da</strong>dgenil va<strong>da</strong>ze adrega<strong>da</strong>xdevineba.rac Seexeba ga<strong>da</strong>saxadebis <strong>da</strong>wesebis, SemoRebis, Secvlisa <strong>da</strong> gauqmebiswesebs, saerTo-saxelmwifoebrivi <strong>da</strong> adgilobrivi ga<strong>da</strong>saxadebis<strong>da</strong>weseba, Secvla an gauqmeba xdeba sagadsaxado kodeqsSi saTanadocvlilebebisa <strong>da</strong> <strong>da</strong>matebebis SetaniT.adgilobrivi TviTmmarTvelobis warmomadgenlobiT organoebs uflebaaqvT SemoiRon mxolod saga<strong>da</strong>saxaxo kodeqsiT <strong>da</strong>wesebuli adgilobriviga<strong>da</strong>saxadebi kodeqsiT <strong>da</strong>dgenili zRvruli ganakveTebis farglebSi.adgilobrivi ga<strong>da</strong>saxadebis SemoReba, ga<strong>da</strong>xdis pirobebis Secvla anSemoRebuli ga<strong>da</strong>saxadebis gauqmeba xdeba Sesabamisi adgilobriviTviTmmarTvelobis warmomadgenlobiTi organos normatiuli aqtiT.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze <strong>da</strong>ricxuli ga<strong>da</strong>saxadi aris valisaxelmwifos winaSe, romelic biujetSi un<strong>da</strong> iqnes ga<strong>da</strong>xdili.saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadisaSemosavlo ga<strong>da</strong>saxadisaSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia:rezidenti fizikuri piri;ararezidenti fizikuri piri, romelic Semosavals iRebssaqarTveloSi arsebuli wyaro<strong>da</strong>n (ix. gv. 23, saqarTveloSi arsebuliwyaro<strong>da</strong>n miRebuli Semosavlebi).saSemosavlo ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia rezidenti fizikuri piris<strong>da</strong>sabegri Semosavali, romelic ganisazRvreba, rogorc sxvaobakalen<strong>da</strong>ruli wlis ganmavlobaSi miRebul erTobliv Semosavalsa <strong>da</strong> amperiodisTvis gaTvaliswinebul gamoqviTvebs <strong>da</strong>qvemdebarebul xarjebsSoris.61
saqarTveloSi arsebuli mudmivi <strong>da</strong>wesebulebis meSveobiT saqmianobisganmaxorcielebeli ararezidenti fizikuri piris saSemosavloga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri Semosavali, romelic aseveganisazRvreba, rogorc sxvaoba kalen<strong>da</strong>ruli wlis ganmavlobaSi mudmiv<strong>da</strong>wesebulebasTan <strong>da</strong>kavSirebul saqarTveloSi arsebuli wyaro<strong>da</strong>nmiRebul erTobliv Semosavalsa <strong>da</strong> am periodisTvis gaTvaliswinebulgamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs Soris.ararezidenti fizikuri piris erToblivi Semosavali, romelic<strong>da</strong>kavSirebuli ar aris mis mudmiv <strong>da</strong>wesebulebasTan, ibegrebaga<strong>da</strong>xdis wyarosTan gamoqviTvebis gareSe (dividendi, procenti,xelfasis saxiT miRebuli Semosavali, <strong>da</strong> sxva. (ix. saga<strong>da</strong>saxadokodeqsi, muxli 197). ararezidenti fizikuri piri, romelic SemosavalsiRebs qonebis realizaciiT, warmoadgens saSemosavlo ga<strong>da</strong>saxadisga<strong>da</strong>mxdels kalen<strong>da</strong>ruli wlis ganmavlobaSi saqarTveloSi arsebuliwyaro<strong>da</strong>n miRebuli erToblivi Semosavli<strong>da</strong>n, romelic mcirdeba amperiodisTvis aseTi Semosavlis miRebasTan <strong>da</strong>kavSirebuli gamoqviTvebisTanxebiT.qonebis realizaciiT miRebul Semosavlebs ganekuTvneba:rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioriswilis realizaciiT miRebuli nameti;roialtiT miRebuli Semosavlebi;saqarTvelos teritoriaze arsebuli moZravi qonebis ijariT anekonomikuri saqmianobisTvis gamoyenebuli uZravi qonebisrealizaciiT miRebuli nameti;sxva qonebis realizaciiT miRebuli nameti.erToblivi Semosavalirezidentis erToblivi Semosavali aris mis mier saqarTveloSi <strong>da</strong>saqarTvelos farglebs gareT miRebuli Semosavlebis jami, xoloararezidentis erToblivi Semosavali _ saqarTveloSi arsebuliwyaroebi<strong>da</strong>n miRebuli Semosavali (ix. gv. 23 saqarTveloSi arsebuliwyaro<strong>da</strong>n miRebuli Semosavlebi).erTobliv Semosavals ganekuTvneba nebismieri formiT an/<strong>da</strong> saqmianobiTmiRebuli yvela Semosavali, kerZod:xelfasis saxiT miRebuli Semosavlebi;ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan;sxva Semosavlebi, romlebic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiTmuSaobasTan <strong>da</strong> ekonomikur saqmianobasTan.xelfasis saxiT miRebuli Semosavlebixelfasis saxiT miRebuli Semosavlebi SesaZloa iyos fizikuri pirismier <strong>da</strong>qiravebiT muSaobis Sedegad miRebuli nebismieri sazRauri an62
sargebeli, maT Soris, wina samuSao adgili<strong>da</strong>n pensiis an sxva saxiTmiRebuli Semosavali, an Semosavali momavali samuSao adgili<strong>da</strong>n.sargeblis Rirebulebis Tanxa (moicavs aqcizs, dRg-s <strong>da</strong> sxvaga<strong>da</strong>saxads, romelic un<strong>da</strong> ga<strong>da</strong>ixados <strong>da</strong>qiravebulma) aris<strong>da</strong>qiravebulis mier gansazRvruli odenobiT miRebuli sargebelisa <strong>da</strong>ga<strong>da</strong>xdili Tanxis sxvaoba.<strong>da</strong>qiravebulis mier gansazRvruli odenobiT miRebul sargebelSiigulisxmeba:nebismieri saxeobis avtomobilis piradi sargeblobisTvisgamoyenebisas – Sesabamisi saga<strong>da</strong>saxado wlis <strong>da</strong>sawyisisTvis amavtomobilis sabalanso Rirebulebis 0,1 procenti <strong>da</strong>qiravebulismier avtomobilis kerZo sargeblobis mizniT gamoyenebis yovelidRisaTvis; (magaliTi: Tu <strong>da</strong>qiravebiT momuSave fizikuri pirisargeblobs avtomanqaniT 30 dRis ganmavlobaSi <strong>da</strong> avtomanqanissabalanso Rirebulabaa 5 000 lari, maSin man miiRo sargebeliyoveldRiurad 5 lari (5000-is 0.1 procenti), rac 30 dReSi Seadgens150 lars (5 X 30). aRniSnuli Tanxa emateba fizikuri piris SromisanazRaurebas <strong>da</strong> ibegreba saSemosavlo ga<strong>da</strong>saxadiT (12%));saqarTvelos erovnuli bankis mier gamoqveynebul saSualo sabazroganakveTze <strong>da</strong>bali saprocento ganakveTiT sesxis miRebisas –sabazro ganakveTiT ga<strong>da</strong>saxdeli procentis Sesabamisi Tanxa(magaliTi: Tu fizikuri piri aiRebs sesxs 10 000 laris odenobiTTveSi 3%-iani ganakveTiT <strong>da</strong> am dros saqarTvelos erovnuli bankismier gamoqveynebuli saSualo sabazro ganakveTi Seadgens 5%,iTvleba, rom fizikurma pirma miiRo sargebeli 2%-iT <strong>da</strong>balisaprocento ganakveTiT sesxis aRebiT (5% erovnuli bankis procenti– 3% aRebuli sesxis procenti), sa<strong>da</strong>c sargeblis RirebulebaSeadgens 10 000 laris 2% anu 200 lars yovelTviurad);<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis saqonlis/momsaxurebismiwodebisas an kompensaciis gareSe ga<strong>da</strong>cemisas – aseTisaqonlis/momsaxurebis sabazro fasi. (magaliTi: Tu <strong>da</strong>mqiravebelma<strong>da</strong>qiravebuls (TanamSromels) gauwia momsaxureoba (mag. <strong>da</strong>ufinansamkurnaloba, Seaswavla ucxo ena <strong>da</strong> sxva), an usasyidlod ga<strong>da</strong>sca(aCuqa) saqoneli. am SemTxvevaSi <strong>da</strong>qiravebiT momuSave fizikurmapirma miiRo sargebeli gaweuli momsaxureobis an ga<strong>da</strong>cemuli(naCuqari) saqonlis sabazro Rirebulebis (fasis) odenobiT);<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis sacxovreblis sargeblobaSiga<strong>da</strong>cemisas – saijaro qiris wliuri sabazro Rirebuleba(Sesabamisi periodis proporciulad);<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis an mis kmayofaze myofTaTvisganaTlebis misaRebad <strong>da</strong>xmarebis gawevisas (<strong>da</strong>qiravebulisvaldebulebaTa SesrulebasTan uSualod <strong>da</strong>kavSirebuli momzadebisprogramis CauTvlelad) – <strong>da</strong>mqiraveblis mier ganaTlebis misaRebadgaweuli <strong>da</strong>xmarebis Rirebuleba (magaliTi: Tu <strong>da</strong>mqiravebeli(sawarmo, organizacia <strong>da</strong> a.S.) <strong>da</strong>qiravebiT momuSave fizikur pirs(organizaciis TanamSromels) <strong>da</strong>ufinansebs swavlas kvalifikacis63
amaRlebis mizniT, rac uSualod <strong>da</strong>kavSirebuli <strong>da</strong> saWiroa misisamsaxureobrivi movaleobebis Sesrulebis xarisxis asamaRleblad,ga<strong>da</strong>xdili Tanxebi ar CaiTvleba sargeblad <strong>da</strong> SesabamisadCairTveba organizaciis TanamSromlis xelfasSi);<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis xarjebis anazRaurebisas –anazRaurebis Tanxa;<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis valis an valdebulebispatiebisas – valis an valdebulebis Tanxa;<strong>da</strong>mqiraveblis mier <strong>da</strong>qiravebulisTvis sicocxlisa <strong>da</strong>janmrTelobis <strong>da</strong>zRvevis SemTxvevaSi sa<strong>da</strong>zRvevo premiis an sxvaTanxis ga<strong>da</strong>xdisas – <strong>da</strong>mqiraveblis mier ga<strong>da</strong>xdili sa<strong>da</strong>zRvevopremiis an sxva Tanxis moculoba;sxva SemTxvevaSi – sargeblis sabazro fasi.‣ xelfasis saxiT miRebul Semosavals ar ganekuTvneba<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdili warmomadgenlobiTi xarjebisanazRaureba, aseve saqarTvelos finansTa saministros miergansazRvruli normis farglebSi samivlinebo xarjebisanazRaureba (ix. finansTa ministris brZaneba # 220).ekonomikuri saqmianobiT miRebuli Semosavaliekonomikuri saqmianobiT miRebul Semosavlebs, romlebic <strong>da</strong>kavSirebuliar aris <strong>da</strong>qiravebiT muSaobasTan, ganekuTvneba samewarmeo <strong>da</strong>arasamewarmeo ekonomikuri saqmianobiT miRebuli Semosavlebi.samewarmeo ekonomikuri saqmianobiT miRebul Semosavlebs miekuTvneba:saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebi;samewarmeo saqmianobisTvis gamoyenebuli aqtivebis realizaciiTmiRebuli nameti Semosavali;samewarmeo saqmianobis SezRudvis an sawarmos <strong>da</strong>xurvis SedegadmiRebuli Semosavlebi;ZiriTad saSualebaTa realizaciiT miRebuli Tanxebi, romlebicSemosavalSi Seitaneba rogorc erToblivi Semosavali;kompensirebuli gamoqviTvebi;sxva samewarmeo saqmianobiT miRebuli Semosavlebi.arasamewarmeo ekonomikuri saqmianobiT miRebul Semosavlebia:procentebis saxiT miRebuli Semosavlebi, dividendebi, roialti;valebis CamoweriT miRebuli Semosavlebi;aqtivebis realizaciiT miRebuli nameti Semosavali, samewarmeosaqmianobis Sedegad miRebuli nameti Semosavlis gar<strong>da</strong>;qonebis lizingiT, uzufruqtiT, ijariT, qiriT an sxva amgvariformiT gacemiT miRebuli Semosavlebi;sxva ekonomikuri saqmianobiT miRebuli Semosavali, gar<strong>da</strong> samewarmeosaqmianobi<strong>da</strong>n <strong>da</strong> xelfasis saxiT miRebuli Semosavlebisa.sxva Semosavlebi64
sxva Semosavlebs, romlebic ar aris <strong>da</strong>kavSirebuli <strong>da</strong>qiravebiTmuSaobasTan <strong>da</strong> ekonomikur saqmianobasTan, ganekuTvneba nebismieriSemosavali an sargebeli.piris mier sxva pirisagan qonebis an sargeblis miRebis SemTxvevaSi,erTobliv SemosavlebSi Sesatani qonebis an sargeblis Rirebuleba arissxvaoba gansazRvruli odenobiT miRebul sargebelsa <strong>da</strong> ga<strong>da</strong>xdilTanxas Soris. (ix. saga<strong>da</strong>saxado kodeqsi, muxli 174, punqti 2)fizikuri piri, romelic axorcielebs ekonomikur saqmianobas (gar<strong>da</strong><strong>da</strong>qiravebiT muSaobisa) gamoqviTvebs awarmoebs kodeqsiT <strong>da</strong>dgeniliwesiT. (ix. gv. 72)‣ fizikuri piris amxanagobebSi <strong>da</strong> sxva analogiur warmonaqmnebSimonawileobis SemTxvevaSi fizikuri piris erTobliv SemosavalSiun<strong>da</strong> CairTos misi wilis proporciuli Semosavali amxanagobis<strong>da</strong>sabegr mogebaSi (SemosavalSi).‣ fizikuri piris <strong>da</strong>sabegri Semosavali ibegreba 12 procentiT.saSemosavlo ga<strong>da</strong>saxadisgan gaTavisuflebasaSemosavlo ga<strong>da</strong>saxadiT <strong>da</strong>begvrisgan Tavisufldeba fizikur pirTaSemdegi Semosavlebi:ararezidentis mier saqarTvelos teritoriaze ucxoeTisdiplomatiur <strong>da</strong> masTan gaTanabrebul <strong>da</strong>wesebulebebSi <strong>da</strong>qiravebiTmuSaobiT miRebuli Semosavlebi;fizikuri piris mier miRebuli granti, saxelmwifo pensia,saxelmwifo kompensacia, saxelmwifo akademiuri stipendia,magrovebadi <strong>da</strong> <strong>da</strong>brunebadi xasiaTis arasaxelmwifo sapensiosqemi<strong>da</strong>n miRebuli pensia ganxorcielebuli Senatanebis odenobiT,saxelmwifo stipendia, saxelmwifo biujetSi an avtonomiurirespublikebis an adgilobriv biujetebSi gaTvaliswinebuliasignebebiT gamoyofili <strong>da</strong>xmareba an erTjeradi ganacemi (maTSoris, olimpiur TamaSebSi, msoflios an/<strong>da</strong> evropis CempionatebSigamarjvebisaTvis an/<strong>da</strong> saprizo adgilebis <strong>da</strong>kavebisaTvissportsmenebis <strong>da</strong> maTi mwvrTnelebis mier miRebuli fuladi <strong>da</strong> sxvasaxis jildoebi);olimpiur TamaSebSi, msoflios an/<strong>da</strong> evropis CempionatebSigamarjvebisaTvis an/<strong>da</strong> saprizo adgilebis <strong>da</strong>kavebisaTvissportsmenebis <strong>da</strong> maTi mwvrTnelebis mier miRebuli fuladi <strong>da</strong> sxvasaxis jildoebi;alimenti;ganqorwinebis safuZvelze fizikuri piris mier miRebuli qonebisRirebuleba (Semosavali);fizikuri piris mier 2 welze meti vadiT sakuTrebaSi arsebulimaterialuri aqtivebis realizaciiT miRebuli nameti, gar<strong>da</strong> am pirismier samewarmeo saqmianobis farglebSi materialuri aqtivebisrealizaciiT miRebuli nametisa. zemoT aRniSnuli or wliani va<strong>da</strong>uZravi qonebis realizaciis SemTxvevaSi iangariSeba saqarTvelos65
sajaro reestrSi sakuTrebis uflebis registraciis mizniTwardgenili (warsadgeni) sakuTrebis uflebis <strong>da</strong>ma<strong>da</strong>sturebelidokumentis Sedgenis TariRis mixedviT, xolo `realizaciiTmiRebuli nameti~ iangariSeba, rogorc sxvaoba qonebis realizaciisfassa <strong>da</strong> masze sakuTrebis uflebis warmoSobisas misi SeZenis fassSoris, gar<strong>da</strong> sakuTrebis uflebis usasyidlod (saxelmwifo qonebisprivatizebisas, qonebis CuqebiT an memkvidreobiT miRebisas an sxvaSemTxvevebSi) warmoSobisas, rodesac nameti iangariSeba am qonebisrealizaciis fassa <strong>da</strong> miRebis momentSi usasyidlod miRebuliqonebis sabazro fass Soris;saga<strong>da</strong>saxado wlis ganmavlobaSi I <strong>da</strong> II rigis memkvidreebis mierCuqebiT an memkvidreobiT miRebuli qonebis Rirebuleba;saga<strong>da</strong>saxado wlis ganmavlobaSi III <strong>da</strong> IV rigis memkvidreebis mier150 000 laramde Rirebulebis, CuqebiT an memkvidreobiT miRebuliqonebis Rirebuleba.saga<strong>da</strong>saxado wlis ganmavlobaSi fizikuri pirisgan 1000 laramdeRirebulebis, CuqebiT miRebuli qonebis Rirebuleba;fizikuri pirisTvis (donorisaTvis) gaRebuli sisxlis sakompensaciokvebisaTvis gacemuli Tanxa;im mewarme fizikur pirTa Semosavali, romlebic ar iyeneben<strong>da</strong>qiravebul pirTa Sromas <strong>da</strong> <strong>da</strong>moukideblad axorcieleben mxolod„ekonomikuri saqmianobis saxeebis erovnuli klasifikatoris“ (NACE)Sesabamisad gansazRvruli calkeuli kategoriis ekonomikurisaqmianobi<strong>da</strong>n erT-erTs (ix. finansTa ministris brZaneba # 248) (ix.cxrili # 8):farTobissaqmianobis saxemaqsimaluriNodenoba m 21 2 3seqcia A1 01.41.1 qveklasiT gaTvaliswinebuli momsaxureba:– sasoflo-sameurneo produqciis moyvana, romelic zorcieldebatraqtorebiT an kombainebiTseqcia D2 17.51.1 qveklasiT gaTvaliswinebuli:– xaliCebisa <strong>da</strong> orxovisebri nawarmis warmoeba 203 17.72.1 qveklasiT gaTvaliswinebuli:– puloverebisa <strong>da</strong> analogiuri nawarmis warmoeba 154 18.22.1 qveklasiT gaTvaliswinebuli:– ze<strong>da</strong> tansacmlis warmoeba, gar<strong>da</strong> modelebisdemonstrirebisa <strong>da</strong> Cvenebisa 105 18.23.1 qveklasiT gaTvaliswinebuli:– sacvlebis warmoeba 106 18.24.1 qveklasiT gaTvaliswinebuli:– Tavsaburavebis warmoeba 107 18.24.9 qveklasiT gaTvaliswinebuli:– <strong>da</strong>narCeni tansacmlisa <strong>da</strong> aqsesuarebis warmoeba 108 20.51.1 qveklasiT gaTvaliswinebuli:– xis sxva<strong>da</strong>sxva nawarmis warmoeba– tansacmlisa <strong>da</strong> Tavsaburavebis xis sakidebis warmoeba;– xis saojaxo nivTebisa <strong>da</strong> samzareulos sakuTnoebis warmoeba 2066
9 26.21.1 qveklasiT gaTvaliswinebuli:– faifurisa <strong>da</strong> qaSanuris sameurneo-sayofacxovrebo20nakeTobebis warmoeba10 28.75.2 qveklasiT gaTvaliswinebuli:– sameurneo-sayofacxovrebo WurWlis <strong>da</strong> inventaris warmoeba 2011 36.30 klasiT gaTvaliswinebuli:– musikaluri instrumentebis warmoeba– akordeonebisa <strong>da</strong> analogiuri sakravebis, maT Soris tuCisgarmonikebis warmoeba;15– sasule musikaluri instrumentebis warmoeba instrumentebiswarmoeba12 36.62. klasiT gaTvaliswinebuli:– cocxebisa <strong>da</strong> jagrisebis warmoeba 10farTobissaqmianobis saxemaqsimaluriNodenoba m 2seqcia G13 50.20 klasiT gaTvaliswinebuli:– avtomobilebis teqnikuri momsaxureba <strong>da</strong> remonti 4014 52.7 klasiT gaTvaliswinebuli:– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis remonti– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis remonti,Tu is xorcieldeba am sagnebis warmoebis, sabiTumo <strong>da</strong> sacalovaWrobisagan <strong>da</strong>moukideblad, Tu remonti xorcieldeba saqmianobissxva saxeobebTan erTad, maSin igi20ganekuTvneba sacalo <strong>da</strong> sabiTumo vaWrobis an am saqonlis warmoebisSesabamis <strong>da</strong>jgufebebs15 52.71 klasiT gaTvaliswinebuli:– fexsacmlisa <strong>da</strong> tyavis nawarmis remonti 2016 52.72 klasiT gaTvaliswinebuli:– sayofacxovrebo eleqtronuli nawarmis remonti 2017 52.73 klasiT gaTvaliswinebuli:– saaTebisa <strong>da</strong> saiuveliro nawarmis remonti 218 52.74.1 qveklasiT gaTvaliswinebuli:– tansacmlis ga<strong>da</strong>keTeba <strong>da</strong> remonti 1019 52.74.9 klasiT gaTvaliswinebuli:– sayofacxovrebo saqonlisa <strong>da</strong> piradi moxmarebis sagnebis remonti 20seqcia H20 55.23.0 qveklasiT – sxva sacxovrebeli adgilebi– gaTvaliswinebuli:– sacxovrebeli adgilebis mokle vadiT ga<strong>da</strong>cema soflis saxlebSi(SalebSi), kotejebSi <strong>da</strong> binebSiseqcia K21 74.85.0 qveklasiT gaTvaliswinebuli:– samdivno <strong>da</strong> TargmniTi momsaxurebis gaweva 522 93.01.1 qveklasiT gaTvaliswinebuli:– TeTreulisa <strong>da</strong> sxva safeiqro nawarmis recxva <strong>da</strong> <strong>da</strong>muSaveba 2023 93.02.0 qveklasiT gaTvaliswinebuli:– Tmis <strong>da</strong>bana, Sesworeba <strong>da</strong> kreWa, <strong>da</strong>wyoba, SeRebva, Seferadeba,<strong>da</strong>xveva, gasworeba <strong>da</strong> analogiuri samuSaoebi mamakacebisTvis <strong>da</strong> 20qalebisaTvis, agreTve gaparsva <strong>da</strong> wveris Sesworeba24 95.0 klasiT gaTvaliswinebuli:– Sinameurneobis gaZRolasTan <strong>da</strong>kavSirebuli momsaxureba60cxrili # 82008 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebulifizikuri piris mier saqarTveloSi warmoebuli soflis meurneobis67
pirveladi miwodebiT miRebuli Semosavali, Tu kalen<strong>da</strong>ruli wlisganmavlobaSi am fizikuri piris mier am miwodebiT miRebulierToblivi Semosavali ar aRemateba 100 000 lars.privatizebis wesiT (usasyidlod), aseve miwisZvriTa <strong>da</strong> sxva stiqiurimovlenebis Sedegad <strong>da</strong>zaralebulebis mier <strong>da</strong>zianebuli binebissanacvlod imave <strong>da</strong>saxlebul punqtSi an ekomigrantebis mier sxva<strong>da</strong>saxlebul punqtSi usasyidlod miRebuli binebis Rirebuleba.droebiTi sacxovrebeli adgilis sanacvlod ltolvili aniZulebiT ga<strong>da</strong>adgilebuli fizikuri piris mier privatizebisprogramis farglebSi miRebuli kompensaciebi.saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqonesaerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelosmoqalaqeebi (rezidenti fizikuri pirebi) Tavisufldebian saSemosavloga<strong>da</strong>saxadisgan am organizaciebSi 2005 wlis 1 ianvramde miRebulSemosavlebze.saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqonesaerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelosmoqalaqeebs (rezident fizikur pirebs) ar <strong>da</strong>ekisrebaT saga<strong>da</strong>saxado,administraciuli an sxvagvari pasuxismgebloba aRniSnulorganizaciebSi 2005 wlis 1 ianvramde <strong>da</strong>qiravebiT miRebulSemosavlebze saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>uxdelobisa <strong>da</strong>saga<strong>da</strong>saxado deklaraciis warudgenlobisTvis.saSemosavlo ga<strong>da</strong>saxadiT ar ibegreba Semdeg fizikur pirTa Semosavali:#kalen<strong>da</strong>ruli wlispiriganmavlobaSimiRebuli Semosavali1 bavSvobi<strong>da</strong>n SezRuduli SesaZleblobis mqonepiris, mxedvelobis gamo I <strong>da</strong> II jgufis 3 000 laramdeSezRuduli SesaZleblobis mqone piri2 meore msoflio omisa <strong>da</strong> saqarTvelosteritoriuli mTlianobisaTvis brZolebis 3 000 laramdemonawile saqarTvelos moqalaqe3 piri, romelsac miniWebuli aqvs „qarTvlisdedis“ sapatio wodeba3 000 laramde4 martoxela de<strong>da</strong> 3 000 laramde5 piri, romelmac iSvila bavSvi (Svilad ayvani<strong>da</strong>n1 wlis ganmavlobaSi) 3 000 laramde6 piri, romelmac aRsazrdelad (Svilobilad) 3 000 laramdeaiyvana bavSvi7 I <strong>da</strong> II jgufis SezRuduli SesaZleblobismqone piris mier kalen<strong>da</strong>ruli wlis 1 500 laramdeganmavlobaSi miRebuli <strong>da</strong>sabegri Semosavali8 maRalmTian regionebSi mcxovrebi 3 000 laramdemravalSviliani (piris kmayofaze myofi 18wlamde asakis sami an samze meti Svili) piris68
mier aRniSnul regionebSi saqmianobiTmiRebuli Semosavali9 maRalmTian regionebSi mcxovrebi, erTi - anorSviliani (piris kmayofaze myofi 18 wlamdeasakis erTi an ori Svili) piris mier aRniSnulregionebSi saqmianobiT miRebuli Semosavali3 000 laramde<strong>da</strong>sabegr SemosavalzesaSemosavloga<strong>da</strong>saxadi mcirdeba50%-iTcxrili #9(magaliTi: martoxela dedis Semosavalma wlis ganmavlobaSiSeadgina 8500 lari. mas am Semosavli<strong>da</strong>n <strong>da</strong>ebegreba 5500 lari (8500 –3000 (ga<strong>da</strong>saxadisgan ganTavisuflebuli Tanxa) = 5500).‣ Tu saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warmoeqmnebazemoaRniSnul cxrilSi gaTvaliswinebuli erTze meti SeRavaTisufleba, masze gavrceldeba maTgan erTi, umaRlesi SeRavaTi.mogebis ga<strong>da</strong>saxadimogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia:saqarTvelos sawarmo;ucxouri sawarmo, romelic saqarTveloSi saqmianobas axorcielebsmudmivi <strong>da</strong>wesebulebis meSveobiT an/<strong>da</strong> Semosavals iRebssaqarTveloSi arsebuli wyaro<strong>da</strong>n.‣ amxanagoba <strong>da</strong> sxva analogiuri warmonaqmni ar warmoadgensmogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels. am SemTxvevaSi ga<strong>da</strong>mxdelebiarian maTi Tanamflobelebi. 15‣ saqarTveloSi ekonomikuri saqmianobis ganmaxorcielebeliucxouri piri, romelic ar aris fizikuri piri, ganixilebarogorc saqarTvelos sawarmo Tu igi ar <strong>da</strong>asabuTebs TavisTanamflobelobas.saqarTvelos sawarmos mogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia<strong>da</strong>sabegri mogeba, romelic ganisazRvreba, rogorc ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis erTobliv Semosavalsa <strong>da</strong> kodeqsiT gaTvaliswinebuligamoqviTvebs <strong>da</strong>qvemdebarebul xarjebs Soris sxvaoba.ucxouri sawarmo (gar<strong>da</strong> saaviacio transportiT mgzavrTa saerTaSorisoga<strong>da</strong>yvanisa <strong>da</strong> tvirTebis saerTaSoriso ga<strong>da</strong>tanis ganmaxorcieleblisa),romelic saqarTveloSi axorcielebs saqmianobas mudmivi <strong>da</strong>wesebulebis15 amxanagobebis <strong>da</strong> sxva analogiuri warmonaqmnebis SemTxvevaSi maT mier miRebuli mogeba(Semosavali) nawildeba mis Tanamflobelebs Soris wilis proporciulad. Tanamflobelebi(iuridiuli an fizikuri pirebi) miRebul mogebas (Semosavals) CarTaven maT erToblivSemosavalSi.69
meSveobiT, warmoadgens mogebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels mudmiv<strong>da</strong>wesebulebasTan <strong>da</strong>kavSirebuli saqarTveloSi arsebuli wyaro<strong>da</strong>nmiRebuli erToblivi Semosavlis mixedviT, romelic mcirdebagamoqviTvebis TanxebiT.saaviacio transportiT mgzavrTa saerTaSoriso ga<strong>da</strong>yvanisa <strong>da</strong>tvirTebis saerTaSoriso ga<strong>da</strong>tanis ganmaxorcielebeli ucxourisawarmos, romelic saqarTveloSi axorcielebs saqmianobas mudmivi<strong>da</strong>wesebulebis meSveobiT, <strong>da</strong>sabegri mogeba ganisazRvreba saqarTveloSimudmivi <strong>da</strong>wesebulebis meSveobiT kalen<strong>da</strong>ruli wlis ganmavlobaSisaqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuli Semosavlis mixedviT,romelic iyofa mis mier saqarTvelosa <strong>da</strong> saqarTvelos farglebs gareTsaga<strong>da</strong>saxado wlis ganmavlobaSi miRebul erTobliv (mTlian)Semosavalze <strong>da</strong> mravldeba aRniSnuli sawarmos saqarTveloSi <strong>da</strong> misfarglebs gareT miRebul <strong>da</strong>sabegr mogebaze.ucxouri sawarmosTvis, romelic saqarTveloSi mudmivi <strong>da</strong>wesebulebismeSveobiT, saqarTveloSi arsebuli wyaro<strong>da</strong>n iRebs Semosavals,<strong>da</strong>sabegri mogeba ganisazRvreba Semdegi formuliT:X = (Y : Z) x Csa<strong>da</strong>c:X _ <strong>da</strong>sabegri mogeba (saqarTveloSi)Y _ mudmivi <strong>da</strong>wesebulebis meSveobiT saqarTveloSi arsebuli wyaro<strong>da</strong>nmiRebuli Semosavli;Z _ saqarTvelosa <strong>da</strong> saqarTvelos farglebs gareT miRebuli erToblivi(mTliani Semosavali;C _ <strong>da</strong>sabegri mogeba (saqarTveloSi <strong>da</strong> saqarTvelos farglebs gareT)ucxouri sawarmos erToblivi Semosavali, romelic <strong>da</strong>kavSirebuli araris mis mudmiv <strong>da</strong>wesebulebasTan, ga<strong>da</strong>saxadiT ibegreba ga<strong>da</strong>xdiswyarosTan gamoqviTvebis gareSe, gar<strong>da</strong> iseTi SemTxvevebisa, rocaucxouri sawarmo iRebs qonebis realizaciiT miRebul qvemoTCamoTvlil Semosavlebs <strong>da</strong> warmoadgens mogebis ga<strong>da</strong>saxadisga<strong>da</strong>mxdels kalen<strong>da</strong>ruli wlis ganmavlobaSi saqarTveloSi arsebuliwyaro<strong>da</strong>n miRebuli erToblivi Semosavli<strong>da</strong>n, romelic mcirdeba amperiodisTvis aseTi Semosavlis miRebasTan <strong>da</strong>kavSirebuli gamoqviTvebisTanxebiT.qonebis realizaciiT miRebuli Semosavlebia:rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioriswilis realizaciiT miRebuli nameti;roialtiT miRebuli Semosavlebi;70
saqarTveloSi gamoyenebuli moZravi qonebis ijariT an/<strong>da</strong> sxvasaxelSekrulebo sargeblobis uflebis ga<strong>da</strong>cemiT miRebuliSemosavali;saqarTveloSi arsebuli <strong>da</strong> ekonomikuri saqmianobisTvisgamoyenebuli uZravi qonebiT miRebuli Semosavali, maT Soris, aseTqonebaSi partnioris wilis realizaciiT miRebuli Semosavali;sxva qonebis realizaciiT miRebuli nameti.erToblivi Semosavalirezidentis erToblivi Semosavali aris mis mier saqarTveloSi <strong>da</strong>saqarTvelos farglebs gareT miRebuli Semosavlebis jami, xoloararezidentis SemTxvevaSi erToblivi Semosavali SedgebasaqarTveloSi arsebuli wyaroebi<strong>da</strong>n miRebuli Semosavlebisgan.erTobliv Semosavals ganekuTvneba nebismieri formiT an/<strong>da</strong> saqmianobiTmiRebuli yvela Semosavali, kerZod:xelfasis saxiT miRebuli Semosavlebi;ekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan;sxva Semosavlebi, romlebic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiTmuSaobasTan <strong>da</strong> ekonomikur saqmianobasTan.ekonomikuri saqmianobiT miRebuli Semosavaliekonomikuri saqmianobiT miRebuli Semosavlebi, romlebic<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan, ganekuTvneba samewarmeo<strong>da</strong> arasamewarmeo ekonomikuri saqmianobiT miRebuli Semosavali.samewarmeo ekonomikuri saqmianobiT miRebul Semosavlebs miekuTvneba:saqonlis/momsaxurebis miwodebiT miRebuli Semosavlebi;samewarmeo saqmianobisTvis gamoyenebuli aqtivebis realizaciiTmiRebuli nameti Semosavali;samewarmeo saqmianobis SezRudvis an sawarmos <strong>da</strong>xurvis SedegadmiRebuli Semosavlebi;ZiriTad saSualebaTa realizaciiT miRebuli Tanxebi, romlebicSemosavalSi Seitaneba rogorc erToblivi Semosavali;kompensirebuli gamoqviTvebi;sxva samewarmeo saqmianobiT miRebuli Semosavlebi.arasamewarmeo ekonomikuri saqmianobiT miRebul Semosavlebia:procentebis saxiT miRebuli Semosavlebi, dividendebi, roialti;valebis CamoweriT miRebuli Semosavlebi;aqtivebis realizaciiT miRebuli nameti Semosavali, samewarmeosaqmianobis Sedegad miRebuli nameti Semosavlis gar<strong>da</strong>;71
qonebis lizingiT, uzufruqtiT, ijariT, qiriT an sxva amgvariformiT qonebis gacemiT miRebuli Semosavlebi;sxva ekonomikuri saqmianobiT miRebuli Semosavali, gar<strong>da</strong> samewarmeosaqmianobi<strong>da</strong>n <strong>da</strong> xelfasis saxiT miRebuli Semosavlebisa.sxva Semosavlebisxva Semosavlebs, romlebic ar arian <strong>da</strong>kavSirebulni <strong>da</strong>qiravebiTmuSaobasTan <strong>da</strong> ekonomikur saqmianobasTan, ganekuTvneba nebismieriSemosavali an sargebeli, gar<strong>da</strong> sawarmos partniorTa Senatanebisa,romlebic zrdian am sawarmos wmin<strong>da</strong> aqtivs.piris mier sxva pirisgan qonebis an sargeblis miRebis SemTxvevaSi,erTobliv SemosavlebSi Sesatani qonebis an sargeblis Rirebuleba arissxvaoba gansazRvruli odenobiT miRebul sargebelsa <strong>da</strong> ga<strong>da</strong>xdilTanxas Soris.‣ iuridiuli piris amxanagobebSi <strong>da</strong> sxva analogiurwarmonaqmnebSi monawileobis SemTxvevaSi iuridiuli piriserTobliv SemosavalSi un<strong>da</strong> CairTos misi wilis proporciulimogeba (Semosavali) amxanagobis <strong>da</strong>sabegr mogebaSi (SemosavalSi).‣ „navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniTgansazRvruli „arsebuli xelSekrulebebis“ ganxorcielebisSedegad navTobisa <strong>da</strong> gazis operaciebiT miRebuli mogebaibegreba 10 procentiani ganakveTiT, Tu es xelSekrulebebi<strong>da</strong>debulia 1998 wlis 1 ianvramde.‣ sawarmos <strong>da</strong>sabegri mogeba ibegreba 20 procentiT.mogebis ga<strong>da</strong>saxadisgan gaTavisuflebamogebis ga<strong>da</strong>saxadiT <strong>da</strong>begvrisgan Tavisufldeba:sabiujeto, saerTaSoriso an/<strong>da</strong> saqvelmoqmedo organizaciebismogeba, ekonomikuri saqmianobiT miRebuli mogebis gar<strong>da</strong>;organizaciis mier miRebuli grantebi, sawevro Senatanebi <strong>da</strong>Semowirulobebi;saqarTvelos erovnuli bankis mogeba;saqarTvelos sapatriarqos mier religiuri <strong>da</strong>niSnulebiTgamoyenebuli jvrebis, sanTlebis, xatebis, wignebisa <strong>da</strong> kalendrebisrealizaciiT miRebuli mogeba;samedicino <strong>da</strong>wesebulebebis samedicino saqmianobi<strong>da</strong>n miRebulimogebis is nawili, romelic moxmardeba reinvestirebas(<strong>da</strong>wesebulebis reabilitacia, teqnikuri bazis uzrunvelyofa) <strong>da</strong>TanamSromelTa materialur waxalisebas;2008 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebulipiris mier saqarTveloSi warmoebuli soflis meurneobis72
produqciis samrewvelo ga<strong>da</strong>muSavebamde (sasaqonlo kodisSecvlamde) pirveladi miwodebiT miRebuli mogeba, Tu kalen<strong>da</strong>ruliwlis ganmavlobaSi am piris mier miRebuli erToblivi Semosavaliar aRemateba 100 000 lars <strong>da</strong> aseve 2007 wlis 1 ianvramde sasoflosameurneosaqmianobi<strong>da</strong>n miRebuli mogebis is nawili, romlisreinvestirebac xdeba am saqmianobis farglebSi;2008 wlis 1 ianvramde Jurnal-gazeTebis miwodebiT an/<strong>da</strong> JurnalgazeTebiTsareklamo momsaxurebis gaweviT miRebuli mogeba.gamoqviTvebi <strong>da</strong> zarali saSemosavlo <strong>da</strong> mogebis ga<strong>da</strong>saxadebisTviserToblivi Semosavli<strong>da</strong>n gamoiqviTeba yvela xarji, romlebic<strong>da</strong>kavSirebulia am Semosavlebis miRebasTan, gar<strong>da</strong>:ZiriTad saSualebaTa SeZenis, <strong>da</strong>dgmis, mSeneblobis, montaJis,warmoebis <strong>da</strong> sxva kapitalizebadi xarjebisa, Tu ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli ar iyenebs ZiriTadi saSualebebis eqspluataciaSiSesvlis wels maTi Rirebulebis srulad gamoqviTvis uflebas (ix.saga<strong>da</strong>saxado kodeqsi, muxli 183, punqti 13);im xarjebisa, romlebic ar eqvemdebareba gamoqviTvas;xarjebisa, romlebic <strong>da</strong>kavSirebuli ar aris ekonomikursaqmianobasTan;‣ erToblivi Semosavli<strong>da</strong>n gamoiqviTeba sawarmos miersaqvelmoqmedo organizaciebze gacemuli Sewirulobis Tanxa,magram ara umetes erToblivi Semosavli<strong>da</strong>n gaTvaliswinebuligamoqviTvebis Semdeg <strong>da</strong>rCenili Tanxis 8 procentisa.garTobaze gaweuli xarjebi, Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar ewevagarTobiTi xasiaTis samewarmeo saqmianobas;fizikuri piris mier piradi moxmarebisaTvis gaweuli xarjebi,latariebi<strong>da</strong>n, kazinoebi<strong>da</strong>n (samorineebi<strong>da</strong>n), azartuli an sxvamomgebiani TamaSobebi<strong>da</strong>n miRebul mogebebTan <strong>da</strong>kavSirebuli xarjebian xelfasis saxiT Semosavlis miRebasTan <strong>da</strong>kavSirebuli xarjebi;mogebis ga<strong>da</strong>saxadis an saSemosavlo ga<strong>da</strong>saxadis ga<strong>da</strong>xdisaganganTavisuflebuli Semosavlebis miRebasTan <strong>da</strong>kavSirebuli xarjebi.sawarmos mier kreditisTvis (sesxisTvis) ga<strong>da</strong>xdili an/<strong>da</strong> ga<strong>da</strong>saxdeli(aRricxvis meTodis gamoyenebis mixedviT) procentebi eqvemdebarebagamoqviTvas ara umetes kreditis (sesxis) wliuri 24 procentisfarglebSi, Sesabamisi periodis proporciulad. (magaliTi: <strong>da</strong>ricxismeTodiT momuSave pirma 2005 wlis 1 ivlisi aiRo 20 000 laris kreditiwliur 23 procentad, Sesabamisi procentis yovelTviuri ga<strong>da</strong>xdiT. 2005wels mas ufleba aqvs, gamoqviTos 2318 lari (20 000 x 0.23 / 365 x 184) _ 1ivlisi<strong>da</strong>n 31 dekembramde arsebuli 184 dRisTvis, miuxe<strong>da</strong>vad imisa,faqtobrivad ra Tanxa hqon<strong>da</strong> mas ga<strong>da</strong>xdili (maT Soris winswrebiTac)31 dekembris mdgomareobiT vTqvaT 700 an 1300 lari).73
xolo im sawarmoSi, romlis wilis (aqciebis) 20 procentze metipir<strong>da</strong>pir an arapir<strong>da</strong>pir ekuTvnis mogebis ga<strong>da</strong>saxadisaganganTavisuflebul iuridiul pirebs, gamosaqviTi procentebis Tanxa arun<strong>da</strong> aRematebodes ga<strong>da</strong>mxdelis mier procentis saxiT miRebulinebismieri Semosavlisa <strong>da</strong> neba<strong>da</strong>rTuli gamoqviTvebiT (procentebisgamoqviTvebis gar<strong>da</strong>) Semcirebuli erToblivi Semosavlebis Tanxebisjamis 50 procents. (magaliTi: sawarmoSi 25 % ekuTvnis kavSirs, romelicar eweva ekonomikur saqmianobas. saga<strong>da</strong>saxado wlis ganmavlobaSisawarmos mier miRebuli erToblivi Semosavali (procentebiT miRebuliSemosavlis gar<strong>da</strong>) Seadgens 500 000 lars. <strong>da</strong>Svebuli gamoqviTvebi(kreditisaTvis ga<strong>da</strong>xdili procentebis gareSe) 140 000 laria.procentebiT miRebuli Semosavali Seadgens 50 000 laris, xolozemoaRniSnuli 24 %-is gaTvaliswinebiT kreditisaTvis ga<strong>da</strong>xdiliprocentebi Seadgens 220 000 lars. am pirobi<strong>da</strong>n gamomdinare sawarmoskreditisTvis ga<strong>da</strong>xdili procentebis saxiT SeuZlia gamoqviTosmxolod 200 000 lari [(50 000 + 500 000 – 150 000) x 50%].ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gamoqviTos realizebulsaqonelTan <strong>da</strong> momsaxurebasTan <strong>da</strong>kavSirebuli uimedo valebi, romelTamixedviT misaRebi Semosavlebi wina saangariSo periodebSi Setanili iyoekonomikuri saqmianobiT miRebul erTobliv SemosavalSi.‣ uimedo valebis gamoqviTva <strong>da</strong>iSveba mxolod im SemTxvevaSi, Tu<strong>da</strong>valianeba Camowerilia <strong>da</strong> asaxulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissabuRaltro angariSgebaSi.iuridiul pirs, romelic sa<strong>da</strong>zRvevo saqmianobas eweva, ufleba aqvssarezervo fondebSi ga<strong>da</strong>ricxuli Tanxa gamoqviTos saqarTveloskanonmdeblobiT <strong>da</strong>dgenili normebiT. bankebi sesxebis SesaZlo<strong>da</strong>nakargebis rezervebis gamoqviTvas axdenen saeWvo valebis rezervebisSeqmnis Sesaxeb saqarTvelos erovnuli bankis mier <strong>da</strong>dgenili wesiT.gamoqviTvas eqvemdebareba aseve erToblivi Semosavlis miRebasTan<strong>da</strong>kavSirebuli samecniero-kvleviTi, saproeqto <strong>da</strong> sacdelsakonstruqtoromomsaxurebis xarjebi, gar<strong>da</strong> ZiriTad saSualebaTaSeZenis, <strong>da</strong>dgmisa <strong>da</strong> sxva kapitalizebadi xarjebisa.saamortizacio anaricxebiekonomikuri saqmianobisTvis gamoyenebul ZiriTad saSualebaTasaamortizacio anaricxebi gamoiqviTeba qvemoT CamoTvlili pirobebismixedviT.amortizacia ar ericxeba miwas, xelovnebis nimuSebs, samuzeumoeqsponatebs, istoriuli mniSvnelobis mqone obieqtebs (gar<strong>da</strong> Senobanagebobebisa),muSa <strong>da</strong> produqtiul pirutyvs <strong>da</strong> sxva araamortizeba<strong>da</strong>qtivebs. amasTan, amortizacia ar ericxeba 1 000 laramde Rirebulebis74
ZiriTad saSualebebs <strong>da</strong> igi mTlianad gamoiqviTeba erTobliviSemosavli<strong>da</strong>n im saangariSo wels, rodesac maTi SeZena an Seqmna mox<strong>da</strong>.ZiriTadi saSualebebi, romlebic eqvemdebareba amortizaciasSemdeg jgufebad (ix. cxrili # 10):iyofajgufisnomeriZiriTadi saSualebebiamortizaciisnorma,%1 msubuqi avtomobilebi; avtosatraqtoro teqnika 20gzebze gamosayeneblad; aveji ofisisaTvis;saavtomobilo transportis moZravi Semadgenloba;satvirTo avtomobilebi, avtobusebi, specialuriavtomobilebi <strong>da</strong> avtomisabmelebi; manqanebi <strong>da</strong>mowyobiloba mrewvelobis yvela <strong>da</strong>rgisaTvis,samsxmelo warmoebisaTvis; samWedlo-sawneximowyobiloba; samSeneblo mowyobiloba; sasoflosameurneomanqanebi <strong>da</strong> mowyobiloba2 specialuri instrumentebi, inventari <strong>da</strong> 20mowyobiloba; kompiuterebi, monacemTa <strong>da</strong>muSavebisperiferiuli mowyobilobebi <strong>da</strong> aRWurviloba;eleqtronuli mowyobiloba3 sarkinigzo, sazRvao <strong>da</strong> samdinaro satransporto 8saSualebebi; Zalovani manqanebi <strong>da</strong> mowyobiloba;Tboteqnikuri mowyobiloba, turbinulimowyobiloba, eleqtroZravebi <strong>da</strong> dizelgeneratorebi,eleqtroga<strong>da</strong>cemisa <strong>da</strong>kavSirgabmulobis mowyobilobebi; milsadenebi4 Senobebi, nagebobebi 55 amortizebadi aqtivebi, romlebic Setanili ar arissxva jgufebSi15cxrili # 10‣ TiToeuli jgufis saamortizacio anaricxebis odenobagamoiangariSeba saga<strong>da</strong>saxado wlis bolos jgufisRirebulebiTi balansi<strong>da</strong>n zemoaRniSnuli normebis Sesabamisad(ix. cxrili # 10).‣ Senobebsa <strong>da</strong> nagebobebs amortizacia <strong>da</strong>ericxeba TiToeulnagebobaze cal-calke, romelic ganixileba rogorc calkejgufi.saga<strong>da</strong>saxado wlis bolosTvis jgufis RirebulebiTi balansia SemdegiwesiT gansazRvruli Tanxa: saangariSos wina saga<strong>da</strong>saxado wlisbolosTvis jgufis RirebulebiTi balansi mcirdeba saangariSos winasaga<strong>da</strong>saxado wels <strong>da</strong>ricxuli amortizaciis TanxiT <strong>da</strong> warmoebuligamoqviTvebiT (Tu jgufis RirebulebiTi balansis Tanxa wlisbolosTvis 1 000 larze naklebia, jgufis RirebulebiTi balansis Tanxaeqvemdebareba srulad gamoqviTvas, xolo Tu jgufis yvela ZiriTadi75
saSualeba realizebuli an likvidirebulia, jgufis RirebulebiTibalansis Tanxa wlis bolosTvis eqvemdebareba erToblivi Semosavli<strong>da</strong>ngamoqviTvas), romelsac emateba saangariSo saga<strong>da</strong>saxado wlisganmavlobaSi jgufisaTvis <strong>da</strong>matebul ZiriTad saSualebaTa Rirebuleba,agreTve saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi ZiriTadsaSualebebze gaweuli remontis xarjebi zRvruli donis zemoT <strong>da</strong>akldeba saangariSo saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTadsaSualebaTa realizaciis Tanxebi (ix. saga<strong>da</strong>saxado kodeqsi, muxli 183,punqti 6).jgufisRirebulebiTibalansi=saangariSos winasaga<strong>da</strong>saxado wlisbolosTvis jgufisRirebulebiTi balansi_saangariSos winasaga<strong>da</strong>saxado wels<strong>da</strong>ricxuli amortizaciisTanxa <strong>da</strong> warmoebuligamoqviTvebi*+saangariSosaga<strong>da</strong>saxado wlisganmavlobaSijgufisaTvis <strong>da</strong>matebulZiriTad saSualebaTaRirebuleba+saangariSosaga<strong>da</strong>saxado wlisganmavlobaSi ZiriTadsaSualebebze gaweuliremontis xarjebizRvruli donis zemoT_saangariSosaga<strong>da</strong>saxado wlisganmavlobaSijgufis ZiriTadsaSualebaTarealizaciis Tanxebi* Tu jgufis RirebulebiTi balansis Tanxa wlis bolosTvis 1 000 larzenaklebia, jgufis RirebulebiTi balansis Tanxa eqvemdebareba sruladgamoqviTvas, xolo Tu jgufis yvela ZiriTadi saSualeba realizebuli anlikvidirebulia, jgufis RirebulebiTi balansis Tanxa wlis bolosTviseqvemdebareba erToblivi Semosavli<strong>da</strong>n gamoqviTvas.‣ Tu saga<strong>da</strong>saxado wlis ganmavlobaSi jgufis ZiriTadsaSualebaTa realizaciis Tanxa aRemateba jgufis RirebulebiTbalanss wlis bolosaTvis, maSin nameti Tanxa CaiTvlebaerTobliv SemosavalSi <strong>da</strong> jgufis RirebulebiTi balansi nulsgautoldeba.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelebs ufleba aqvT amortizacias<strong>da</strong>qvemdebarebuli ZiriTadi saSualebebis meore <strong>da</strong> mesamejgufze gamoiyenon <strong>da</strong>Cqarebuli amortizaciis norma, magramara umetes Sesabamisi normebis ormagi odenobisa.lizingis sagnis mimRebisaTvis lizingis sagnis sabalanso RirebulebasSeadgens qonebis mimRebis valdebulebis saerTo Tanxi<strong>da</strong>n bass-ismixedviT diskontirebis gziT gamoyofili ZiriTadi Tanxa. salizingoxelSekrulebis va<strong>da</strong>ze adre Sewyvetis SemTxvevaSi lizingis saganiarsebuli sabalanso RirebulebiT ubrundeba mis gamcems. lizingismimRebis saprocento xarji eqvemdebareba misi erToblivi Semosavli<strong>da</strong>ngamoqviTvas (24% farglebSi), xelSekrulebiT gaTvaliswinebuliga<strong>da</strong>xdebis proporciulad.76
Sesyiduli, lizingiT miRebuli an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mierwarmoebuli ZiriTadi saSualebebis mimarT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsufleba aqvs srulad gamoqviTos am aqtivebis Sesyidvis (warmoebis)Rirebuleba, lizingis SemTxvevaSi salizingo ga<strong>da</strong>saxdelebisdiskontirebuli Rirebuleba, im saga<strong>da</strong>saxado wels, romelSic ZiriTadisaSualebebi eqspluataciaSi Sevi<strong>da</strong>. aRniSnuli ZiriTadi saSualebebi arSeitaneba jgufis RirebulebiT balansSi; maTi miwodebisas (lizingisSemTxvevaSi <strong>da</strong>brunebisas, Tu gaTvaliswinebuli iyo gamosyidva)miRebuli an misaRebi Tanxebi, xolo aseTis ararsebobisas – sabazroRirebuleba dRg-s gareSe eqvemdebareba erTobliv SemosavalSi CarTvas.am uflebis gamoyenebis SemTxvevaSi, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelivaldebulia igive meTodi gamoiyenos yvela SemdgomSi Sesyiduli(warmoebuli), lizingiT miRebuli ZiriTadi saSualebebis mimarT.‣ zemoaRniSnuli normis gamoyenebis SemTxvevaSi ga<strong>da</strong>saxadisga<strong>da</strong>mxdels ufleba ara aqvs arCeuli gamoqviTvis normaSecvalos 5 wlis ganmavlobaSi.samewarmeo saqmianobisTvis saamortizacio (ix. cxrili # 10) jgufSiSemaval ZiriTad saSualebaTa remontis xarjebis gamoqviTva <strong>da</strong>iSvebayovelwliurad, saangariSo wlis wina wlis bolosaTvis jgufisRirebulebiTi balansis 5 procentamde odenobiT. Tanxa, romelicaRemateba zRvrul dones, zrdis jgufis RirebulebiT balanss.‣ ekonomikuri saqmianobis ganmaxorcielebel pirebs ufleba aqvTgamoqviTon warmomadgenlobiTi xarjebi ara umetes saga<strong>da</strong>saxadowlis ganmavlobaSi miRebuli erToblivi Semosavlis 1procentisa.gamoqviTvas eqvemdebareba aseve <strong>da</strong>zRvevis xelSekrulebis safuZvelze<strong>da</strong>mzRvevTa an/<strong>da</strong> <strong>da</strong>zRveulTa mier ga<strong>da</strong>xdili an/<strong>da</strong> ga<strong>da</strong>saxdeli(aRricxvis meTodis gamoyenebis mixedviT) ekonomikur saqmianobasTan<strong>da</strong>kavSirebuli sa<strong>da</strong>zRvevo Senatanebi, gar<strong>da</strong> magrovebadi <strong>da</strong><strong>da</strong>brunebadi xasiaTis xelSekrulebaTa mixedviT ga<strong>da</strong>xdili sa<strong>da</strong>zRvevoSenatanebisa.geologiuri kvlevebisa <strong>da</strong> bunebrivi resursebis mopovebismosamzadebeli momsaxurebis xarjebi gamoiqviTeba erTobliviSemosavli<strong>da</strong>n saamortizacio anaricxebis saxiT, cxril # 10-is pirvelijgufis ZiriTad saSualebaTa amortizaciis normis mixedviT jgufisRirebulebiTi balansis mixedviT <strong>da</strong> aRiricxeba calke jgufad.es moTxovnebi ar vrceldeba im aramaterialuri aqtivebis xarjebze,romlebic gaweulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier bunebrivi resursebisgeologiuri kvlevis, <strong>da</strong>muSavebis an eqspluataciis uflebis SeZenasTan<strong>da</strong>kavSirebiT, gar<strong>da</strong> im aramaterialuri aqtivebisa, romelTa sasargeblogamoyenebis vadis <strong>da</strong>dgena <strong>da</strong> saangariSo periodis proporciuladgamoqviTva SesaZlebelia.77
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanonis Sesabamisad,produqciis wilobrivi ganawilebis xelSekrulebis mixedviTganxorcielebuli geologiuri kvlevebis, bunebrivi resursebismopovebis mosamzadebeli momsaxurebisa <strong>da</strong> burRvis xarjebi gamoiqviTebaxelSekrulebiT gaTvaliswinebuli normebis Sesabamisad.rac Seexeba aramaterialuri aqtivebis xarjebs, isini gamoiqviTebasaamortizacio anaricxebis saxiT, maTi sasargeblo gamoyenebis vadisganmavlobaSi, saangariSo periodis proporciulad. Tu SeuZlebeliaaramaterialuri aqtivebis sasargeblo gamoyenebis vadis gansazRvra,amortizaciis norma ganisazRvreba cxril # 10-is me-5 jgufis ZiriTadsaSualebaTa amortizaciis normis mixedviT.‣ aramaterialuri aqtivebi aRiricxeba calke jgufad.amortizacias <strong>da</strong>qvemdebarebuli aramaterialuri aqtivebis RirebulebaSiar Seitaneba maTi SeZenis an warmoebis xarjebi, Tu isini ukvegamoqviTuli iyo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>sabegri mogebis(Semosavlis) gamoangariSebisas.ga<strong>da</strong>saxadebisa <strong>da</strong> jarimebis gamoqviTvis SemTxvevaSi warmoiSoba SemdegiSezRudvebi: ar gamoiqviTeba mogebis ga<strong>da</strong>saxadi <strong>da</strong> saSemosavloga<strong>da</strong>saxadi, romlebic ga<strong>da</strong>xdilia an ga<strong>da</strong>saxdelia saqarTveloSi ansxva saxelmwifoSi, gar<strong>da</strong> fizikuri piris mier miRebul SemosavlebTan 16<strong>da</strong>kavSirebiT ga<strong>da</strong>xdili saSemosavlo ga<strong>da</strong>saxadisa. am SemTxvevaSiqonebis realizaciiT miRebuli Semosavlebis Sesabamisad ga<strong>da</strong>saxdelisaSemosavlo ga<strong>da</strong>saxadis Tanxa mcirdeba am qonebis mixedviT ga<strong>da</strong>xdili(maT Soris, wina saga<strong>da</strong>saxado periodebSi) saSemosavlo ga<strong>da</strong>saxadisTanxiT. aseve ar gamoiqviTeba biujetSi Setanili an Sesatani sanqciebisTanxebi.zaralimewarme fizikuri piris mier qonebis realizaciiT miRebuli zaraliskompensacia xdeba aseTi qonebis realizaciiT miRebuli RirebulebisnametiT. Tu zaralis kompensacia SeuZlebelia imave wels, maSin igiga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong> misi kompensacia moxdeba aseTi qonebisrealizaciiT miRebuli Rirebulebis nametiT.mewarme fizikuri piris mimarT gaTvaliswinebuli <strong>da</strong>qviTvebis ga<strong>da</strong>metebaekonomikuri saqmianobiT miRebul erTobliv Semosavalze, romelic araris <strong>da</strong>kavSirebuli <strong>da</strong>qiravebiT muSaobasTan, ar gamoiqviTeba am pirismier miRebuli xelfasis xarjze. igi ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong><strong>da</strong>ifareba momavali periodebis saqmianobiT miRebuli erToblivi16 aRniSnuli Semosavali <strong>da</strong>kavSirebuli ara un<strong>da</strong> iyos <strong>da</strong>qiravebiT muSaobasTan<strong>da</strong> ekonomikur saqmianobasTan.78
Semosavlis xarjze, romelic <strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiTmuSaobasTan.iuridiuli piris mimarT gaTvaliswinebuli gamoqviTvebis ga<strong>da</strong>metebaerTobliv Semosavalze ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong> <strong>da</strong>ifarebamomavali periodebis erToblivi Semosavlebis xarjze.saerTaSoriso <strong>da</strong>begvraSemosavalze, romelic miRebuli ar aris saqarTveloSi arsebuliwyaro<strong>da</strong>n, saqarTvelos farglebs gareT ga<strong>da</strong>xdili saSemosavloga<strong>da</strong>saxadis an mogebis ga<strong>da</strong>saxadis Tanxebi CaiTvleba saqarTveloSiga<strong>da</strong>saxadis ga<strong>da</strong>xdisas.‣ aRniSnuli CaTvlili Tanxebis odenoba ar un<strong>da</strong> aRematebodesga<strong>da</strong>saxadebis im Tanxebs, romlebic <strong>da</strong>ricxuli iqnebo<strong>da</strong>saqarTveloSi am Semosavalze an mogebaze saqarTveloSi moqmediwesiTa <strong>da</strong> ganakveTebiT.Tu rezidents pir<strong>da</strong>pir an arapir<strong>da</strong>pir ekuTvnis wilis 10 procentzemeti an xmis uflebis mqone wilis 10 procentze meti iseT ucxoursawarmoSi, romelic, Tavis mxriv, Semosavals iRebs SeRavaTiani<strong>da</strong>begvris mqone qveyanaSi, am Semosavlis nawili aRniSnuli wilisSesabamisad CairTveba rezidentis erTobliv SemosavalSi.ucxo saxelmwifo ganixileba SeRavaTiani <strong>da</strong>begvris mqone saxelmwifod,Tu am qveyanaSi ga<strong>da</strong>saxadis ganakveTi 1/3-iT <strong>da</strong>balia, vidre saga<strong>da</strong>saxadokodeqsiT gansazRvruli ganakveTi, an Tu moqmedebs finansuriinformaciis an kompaniebis Sesaxeb informaciis konfidencialobisTaobaze kanonebi, romlebic iZleva qonebis an Semosavlis faqtobrivimflobelis Sesaxeb saidumloebis <strong>da</strong>cvis garantiebs.ga<strong>da</strong>saxadis <strong>da</strong>begvra ga<strong>da</strong>xdis wyarosTansaqarTvelos sawarmos mier fizikuri pirisTvis an ucxourisawarmosTvis ga<strong>da</strong>xdili dividendebi ibegreba ga<strong>da</strong>xdis wyarosTan.sawarmoebis (gar<strong>da</strong> individualuri sawarmosi) mier miRebulidividendebi ga<strong>da</strong>xdis wyarosTan ar ibegreba <strong>da</strong> dividendis mimRebisawarmos mier erTobliv SemosavalSi ar CairTveba, xolo rezidentifizikuri piris mier miRebuli dividendebi – ibegreba ga<strong>da</strong>xdiswyarosTan <strong>da</strong> aseTi Semosavali Semdgom <strong>da</strong>begvras ar eqvemdebareba.‣ dividendi ibegreba 10-procentiani ganakveTiT.rac Seexeba procentebs, ararezidentis mudmivi <strong>da</strong>wesebulebis,rezidentis mier an maTi saxeliT ga<strong>da</strong>xdili procentebi ibegreba79
ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxdeli Tanxis 10-procentiani ganakveTiT, TuSemosavlis wyaro saqarTveloSia.‣ rezidenti bankebisTvis kreditze (sesxebze) ga<strong>da</strong>xdiliprocentebi ar ibegreba ga<strong>da</strong>xdis wyarosTan.‣ fizikuri piris mier miRebuli procentebi, romlebic <strong>da</strong>ibegraga<strong>da</strong>xdis wyarosTan, Semdgom <strong>da</strong>begvras ar eqvemdebareba.rezident iuridiul pirs, romlis mogebac eqvemdebareba <strong>da</strong>begvras <strong>da</strong>romelmac miiRo saqarTveloSi ga<strong>da</strong>xdis wyarosTan adre <strong>da</strong>begriliprocentebi, ufleba aqvs CaTvalos ga<strong>da</strong>xdis wyarosTan biujetSiga<strong>da</strong>xdili ga<strong>da</strong>saxadis Tanxa, Tu arsebobs ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebelisabuTi.ararezidentis mier saqarTveloSi arsebuli wyaro<strong>da</strong>n miRebuliSemosavali, romelic ar miekuTvneba ararezidentis mudmiv<strong>da</strong>wesebulebas saqarTveloSi, ibegreba ga<strong>da</strong>xdis wyarosTan SemdegiganakveTebiT:dividendebi _ 10%;procentebi _ 10%;sawarmos, iuridiuli piris an/<strong>da</strong> mewarme fizikuri piris mier riskis<strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevis safuZvelze, salizingo, saerTaSorisokavSirgabmulobis telesakomunikacio momsaxurebisaTvis <strong>da</strong>saerTaSoriso ga<strong>da</strong>zidvebis satransporto momsaxurebisaTvisga<strong>da</strong>xdili Tanxebi – 4 procentiT. aRniSnuli ganakveTiT ibegrebaagreTve ,,navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniTgansazRvruli navTobisa <strong>da</strong> gazis operaciebis ganxorcielebisasararezidenti qvekontraqtorebis mier miRebuli Semosavali;ga<strong>da</strong>xdili sxva Tanxebi, romlebic am kodeqsiT iTvlebasaqarTveloSi arsebuli wyaro<strong>da</strong>n miRebul Semosavlad – 10procentiT;xelfasis saxiT miRebuli Semosavali 12%-iani ganakveTiT.‣ ga<strong>da</strong>saxdelebi, romlebic ga<strong>da</strong>ixdeba saqarTveloSiararezidentis mudmivi <strong>da</strong>wesebulebis mier an misi saxeliT,iTvleba saqarTvelos sawarmos mier ga<strong>da</strong>xdilad.saga<strong>da</strong>saxado aRricxvis wesebiga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia sworad <strong>da</strong> droulad aRricxosSemosavlebi <strong>da</strong> xarjebi dokumenturad <strong>da</strong><strong>da</strong>sturebul monacemTasafuZvelze gaTvaliswinebuli meTodebis gamoyenebiT <strong>da</strong> miakuTvnos imsaangariSo periods, romelSic mox<strong>da</strong> maTi miReba <strong>da</strong> gaweva imgvarad,rom cxa<strong>da</strong>d aisaxos <strong>da</strong>sabegri Semosavali (mogeba). ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier Semosavlebisa <strong>da</strong> xarjebis aRsaricxavad gamoiyenebasakaso an <strong>da</strong>ricxvis meTodi, imis mixedviT, Tu romel meTods iyenebsbuRaltruli aRricxvisaTvis.‣ saga<strong>da</strong>saxado wlad iTvleba kalen<strong>da</strong>ruli weli.80
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia srulad aRricxos missaqmianobasTan <strong>da</strong>kavSirebuli yvela operacia, raTa garantirebuli iyoskontroli maT <strong>da</strong>wyebaze, mimdinareobasa <strong>da</strong> <strong>da</strong>srulebaze. amasTan,aRricxvis pirvelad dokumentebSi srulad <strong>da</strong> garkveviT un<strong>da</strong> iyosasaxuli sameurneo operaciis Sinaarsi, sagani, Tanxa, sameurneooperaciaSi monawile mxareebis <strong>da</strong>saxeleba. ekonomikuri saqmianobisaTvisqveynis SigniT saqonlis miwodebis SemTxvevaSi (gar<strong>da</strong> specialuri dRg-sangariS-faqturebis mixedviT ganxorcielebuli miwodebisa, romlebicmoicavs zednadebiT gaTvaliswinebul rekvizitebs) savaldebuloasasaqonlo zednadebi gamoiweros saqarTvelos finansTa ministris mier<strong>da</strong>dgenili formiTa <strong>da</strong> wesiT (ix. finansTa ministris brZaneba # 86),romlis gareSe akrZalulia saqonlis transportireba, Senaxva <strong>da</strong>realizacia.<strong>da</strong>sabegri Semosavali (mogeba) un<strong>da</strong> ganisazRvros imave meTodiT,romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli iyenebs buRaltruli aRricxvisTvis.amasTan, Semosavlis (mogebis) koreqtireba xdeba mxolod saga<strong>da</strong>saxadokodeqsis moTxovnebis Sesabamisad. Tu kodeqsiT gaTvaliswinebuligamoqviTvebis mixedviT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis buRaltruliaRricxvis monacemebi <strong>da</strong> <strong>da</strong>dgenili zRvruli normebi gansxvavdebaerTmaneTisagan, maSin <strong>da</strong>sabegri obieqtis gansazRvris mizniT pirma un<strong>da</strong>uzrunvelyos gamoqviTvebis saga<strong>da</strong>saxado aRricxva.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma aRricxva un<strong>da</strong> awarmoos saga<strong>da</strong>saxadomiznebisaTvis aRricxvis sakaso an <strong>da</strong>ricxvis meTodiT, im pirobiT, romigi erT meTods gamoiyenebs saga<strong>da</strong>saxado wlis ganmavlobaSi.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aRricxvas awarmoebs <strong>da</strong>ricxvismeTodis gamoyenebiT, Semosavlebis miRebis momentad CaiTvlebasaqonlis/momsaxurebis miwodebis momenti.‣ fizikur pirs ufleba aqvs awarmoos <strong>da</strong>ricxvis meTodiTaRricxva mxolod samewarmeo saqmianobiT miRebuli SemosavlismixedviT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvis meTodis nebismieri aspeqtisSecvlisas <strong>da</strong>sabegri Semosavlis (mogebis) koreqtireba un<strong>da</strong> moxdesaseTi Secvlis wels, imis gaTvaliswinebiT, rom <strong>da</strong>sabegri Semosavlis(mogebis) gansazRvrasTan <strong>da</strong>kavSirebuli arc erTi elementi ar iqnebagamotovebuli an orjer CarTuli.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arafuladi formiT iRebs Semosavlebs aneweva xarjebs, aseTi Semosavlebis miRebis an xarjebis gawevis momentiganisazRvreba im wesiT, ra wesiTac ganisazRvreba fuladi formiTSemosavlebis miRebis an xarjebis gawevis momenti.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma, romelic iyenebs aRricxvis sakaso meTods,Semosavlebi un<strong>da</strong> aRricxos maTi miRebis an gamoyenebisa <strong>da</strong> gankargvisuflebis mopovebis momentis <strong>da</strong> xarjebis <strong>da</strong>qviTva moaxdinos ganaRdebisSemdeg (aRniSnuli ar exeba amortizacias <strong>da</strong>qvemdebarebul ZiriTadsaSualebebs).81
naRdi fuliT angariSsworebisas Semosavlebis miRebis momentad iTvlebanaRdi fulis miRebis momenti, xolo unaRdo wesiT angariSsworebisas –fuladi saxsrebis Caricxva bankSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaangariSsworebo angariSze an sxva angariSze, romlis gankargvis anromli<strong>da</strong>nac am saxsrebis miRebis ufleba aqvs.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis finansur valdebulebaTa gauqmebis an<strong>da</strong>farvis SemTxvevaSi, kerZod, urTierTCaTvlis dros, SemosavlebismiRebis momentad iTvleba am valdebulebaTa gauqmebis an <strong>da</strong>farvismomenti.finansuri valdebulebebis uzrunvelyofis mizniT ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier aRebul Tamasuqze (an sxva savalo valdebulebebze)Semosavlebis miRebis momentad iTvleba Tamasuqis (an sxva savalovaldebulebebis) sxva pirisaTvis miwodebis momenti, magram ara ugvianesgasanaRdeblad wardgenis uaxloesi SesaZlebeli momentisa.aRricxvis sakaso meTodis gamoyenebisas xarjebis gawevis momentadiTvleba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier xarjebis faqtobrivad gawevismomenti, gar<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaSe finansur valdebulebaTagauqmebis an <strong>da</strong>farvis SemTxvevaSi, kerZod, urTierTCaTvlis dros,rodesac xarjebis gawevis momentad iTvleba am valdebulebaTa gauqmebisan <strong>da</strong>farvis momenti.‣ naRdi fuliT angariSsworebisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mierxarjis gawevis momentad iTvleba naRdi fulis ga<strong>da</strong>xdis momenti,xolo unaRdo wesiT angariSsworebisas – bankis mierga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sabanko an sxva angariSi<strong>da</strong>n TanxebisCamoweris momenti.savalo valdebulebis an qonebis ijariT ga<strong>da</strong>cemasTan <strong>da</strong>kavSirebuliga<strong>da</strong>saxdelebis mimarT, Tu savalo valdebuleba an ijarisxelSekrulebis va<strong>da</strong> moicavs ramdenime saangariSo periods, faqtobrivadga<strong>da</strong>xdili procentis (ijaris) Tanxa, romelic gamoiqviTebasaga<strong>da</strong>saxado wlis ganmavlobaSi, warmoadgens procentis (ijaris) imTanxas, romelic gamoiangariSeba TiToeul saangariSo periodSi<strong>da</strong>ricxuli an <strong>da</strong>saricxi Tanxis mixedviT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvaSi <strong>da</strong>ricxvis meTodisgamoyenebisas Semosavlebi <strong>da</strong> xarjebi aRiricxeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier am Semosavlebis miRebis uflebis mopovebis <strong>da</strong> aseTixarjebis aRiarebis momentis mixedviT, Semosavlebis faqtobrivadmiRebisa <strong>da</strong> xarjebis gawevis momentis miuxe<strong>da</strong>vad.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Semosavlebis (maT Soris, sajarimosanqciebis) miRebis ufleba mopovebulad iTvleba, Tu Sesabamisi Tanxaeqvemdebareba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis ga<strong>da</strong>x<strong>da</strong>s, an Tu manSeasrula garigebiT (xelSekrulebiT) gaTvaliswinebuli yvelavaldebuleba. Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eweva momsaxurebas, aRniSnuli82
ufleba iTvleba mopovebulad mis mier garigebiT (xelSekrulebiT)gaTvaliswinebuli momsaxurebis gawevis <strong>da</strong>mTavrebis momentSi.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli iRebs an ufleba aqvs miiRos Semosavaliprocentis saxiT an qonebis ijariT ga<strong>da</strong>cemiT, Semosavlis miRebisufleba mopovebulad iTvleba savalo valdebulebis an ijarisxelSekrulebis vadis gasvlis momentSi. Tu savalo valdebulebis anijaris xelSekrulebis va<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>xdis TvalsazrisiTmoicavs ramdenime saangariSo periods, maSin Semosavali saangariSoperiodebs Soris nawildeba TiToeul saangariSo periodSi <strong>da</strong>ricxulian <strong>da</strong>saricxi Tanxis mixedviT.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRricxvaSi <strong>da</strong>ricxvis meTodisgamoyenebisas garigebasTan (xelSekrulebasTan) <strong>da</strong>kavSirebuli xarjebisgawevis momentad iTvleba momenti, roca Sesrulebulia yvela Semdegipiroba:SesaZlebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier finansurivaldebulebis aRebis calsaxad miCneva;finansuri valdebulebis odenoba SeiZleba Sefasdes sakmarisisizustiT; finansur valdebulebaSi igulisxmeba garigebis(xelSekrulebis) Sedegad aRebuli valdebuleba, romlisSesrulebis ZaliTac garigebis (xelSekrulebis) meore monawilemun<strong>da</strong> miuTiTos valdebulebis Sesabamisi Semosavali fuladi an sxvaformiT.garigebis (xelSekrulebis) yvela monawilem faqtobrivad SeasrulaTavisi valdebuleba am garigebis (xelSekrulebis) mixedviT <strong>da</strong>saTanado anazRaureba eqvemdebareba aucilebel ga<strong>da</strong>x<strong>da</strong>s.gamonaklisia is SemTxvevebi, rodesac savalo valdebulebis procentisan ijariT gacemuli qonebi<strong>da</strong>n ga<strong>da</strong>saxdelis ga<strong>da</strong>xdisas xarjebisgawevis momentad iTvleba savalo valdebulebis an ijarisxelSekrulebis vadis gasvlis momenti. Tu savalo valdebulebis anijaris xelSekrulebis va<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>xdis TvalsazrisiTmoicavs ramdenime saangariSo periods, xarjebi saangariSo periodebsSoris nawildeba maTi <strong>da</strong>ricxvebis Sesabamisad.Tanamflobelobis SemTxvevaSi <strong>da</strong>sabegri mogeba (Semosavali) miekuTvnebamaT mflobelebs wilis Sesabamisad <strong>da</strong> CairTveba maT erToblivSemosavalSi.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aRricxvas axdens <strong>da</strong>ricxvis meTodiT, maSingaTvaliswinebuli un<strong>da</strong> iqnes Semosavlebi <strong>da</strong> gamoqviTvebi grZelvadianikontraqtebis mixedviT, saga<strong>da</strong>saxado wlis ganmavlobaSi proporciulad,maTi faqtobrivi Sesrulebis Sesabamisad.grZelvadiani kontraqtis mixedviT Sesrulebis moculoba ganisazRvrebasaga<strong>da</strong>saxado wlis bolomde gaweuli xarjebis SepirispirebiTkontraqtiT gaTvaliswinebul erTobliv xarjebTan.83
grZelvadian kontraqtSi igulisxmeba kontraqti warmoebaze, <strong>da</strong>dgmaze,mSeneblobaze an Sesabamisi momsaxurebis gawevaze, romelic ar<strong>da</strong>mTavrebula im saga<strong>da</strong>saxado wels, romelSic <strong>da</strong>iwyo kontraqtiT(gar<strong>da</strong> im kontraqtisa, romlis <strong>da</strong>srulebac mosalodnelia kontraqtiTgaTvaliswinebuli momsaxurebis <strong>da</strong>wyebi<strong>da</strong>n 6 Tvis ganmavlobaSi)gaTvaliswinebuli momsaxureba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia sasaqonlo-materialurifaseulobis SemadgenlobaSi Seitanos Tavis sakuTrebaSi arsebuli<strong>da</strong>muSavebuli an nawilobriv <strong>da</strong>muSavebuli saqoneli, misiadgilmdebareobis miuxe<strong>da</strong>vad, kerZod, nedleuli an/<strong>da</strong> masalebi (gar<strong>da</strong>kapitalizebadi xarjebisa), romlebic SeZenilia SemdgomirealizaciisaTvis an saqonlis warmoebisaTvis/momsaxurebis gawevisaTvis.‣ <strong>da</strong>sabegri Semosavlis (mogebis) gansazRvrisas erToblivSemosavals akldeba saangariSo periodis <strong>da</strong>sawyisisaTvisarsebuli sasaqonlo-materialuri faseulobis Rirebuleba,xolo saangariSo periodis bolosaTvis arsebuli sasaqonlomaterialurifaseulobis Rirebuleba ki emateba.sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli valdebulia warmoebuli an SeZenili saqonlis RirebulebaaRricxvaSi asaxos am saqonlis warmoebaze gaweuli xarjebis (gar<strong>da</strong>saamortizacio anaricxebisa) an SeZenis fasad. amasTan, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier saqonlis RirebulebaSi Seitaneba misi Senaxvisa <strong>da</strong>transportirebis xarjebi.sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadisga<strong>da</strong>mxdels ufleba aqvs defeqturi an moZvelebuli <strong>da</strong> modi<strong>da</strong>ngamosuli saqoneli, romlis realizaciac SeuZlebelia mis warmoebazegaweul xarjebze an SeZenis fassze met fasad, Seafasos am saqonlisSesaZlo sarealizacio fasiT.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar axdens Tavis sakuTrebaSi arsebulisaqonlis individualur aRricxvas, am saqonlis realizaciisasga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs sasaqonlo-materialurifaseulobis aRsaricxad gamoiyenos erT-erTi meTodi:meTodi Fifo, romlis mixedviTac saangariSo periodSi pirvel rigSirealizebulad iTvleba is saqoneli, romelic saangariSo periodis<strong>da</strong>sawyisisaTvis mikuTvnebulia sasaqonlo-materialur faseulobas,xolo Semdeg realizebulad – is saqoneli, romelic warmoebulia(SeZenilia) saangariSo periodis manZilze (ganmavlobaSi) misiwarmoebis (SeZenis) drois mixedviT;meTodi Lifo, romlis mixedviTac saangariSo periodSi pirvel rigSirealizebulad iTvleba ukanasknelad warmoebuli (SeZenili)saqoneli;saSualo Sewonili Sefasebis meTodi.84
adre gamoqviTuli xarjebis, zaralisa <strong>da</strong> uimedo valebis anazRaurebiTmiRebuli Tanxa im wlis Semosavlad iTvleba, romelSic mox<strong>da</strong> misianazRaureba.‣ Tu xdeba winaswar gamoqviTuli rezervebis Semcireba,Semcirebuli Tanxa Seitaneba erTobliv SemosavalSi.‣ aqtivebis miwodebisas miRebuli mogeba aris <strong>da</strong>debiTi sxvaobamaTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebisRirebulebas Soris.‣ aqtivebis miwodebiT miRebuli zarali aris uaryofiTi sxvaobamaTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebisRirebulebas Soris.zemoT aRniSnuli ar gamoiyeneba im aqtivebis mimarT, romlebiceqvemdebareba jgufuri meTodiT amortizacias.aqtivebis usasyidlod an TviTRirebulebaze naklebi fasiT miwodebisasmimwodebeli piris mogeba ganisazRvreba, rogorc <strong>da</strong>debiTi sxvaobamiwodebuli aqtivebis sabazro fassa <strong>da</strong> aqtivebis Rirebulebas Soris.aqtivebis RirebulebaSi Seitaneba maTi SeZenis, warmoebis, mSeneblobis,montaJisa <strong>da</strong> <strong>da</strong>dgmis xarjebi (<strong>da</strong>naxarjebi), agreTve sxva xarjebi(<strong>da</strong>naxarjebi), romlebic zrdis maT Rirebulebas, gar<strong>da</strong> ga<strong>da</strong>xdilimosakreblisa an/<strong>da</strong> sabaJo ga<strong>da</strong>saxadisa.‣ aqtivebis mxolod nawilis miwodebis SemTxvevaSi aqtivebisRirebuleba miwodebis momentSi nawildeba <strong>da</strong>rCenil <strong>da</strong>miwodebul nawilebs Soris.<strong>da</strong>sabegri Semosavlis gansazRvrisas aranairi mogeba an zaralimxedvelobaSi ar miiReba, Tu xdeba:aqtivebis ga<strong>da</strong>cema meuRleebs Soris (ga<strong>da</strong>cemuli aqtivebisRirebulebad iTvleba garigebis momentSi mocemuli aqtivisRirebuleba ga<strong>da</strong>mcemi mxarisaTvis);aqtivebis ga<strong>da</strong>cema yofil meuRleebs Soris ganqorwinebis dros;aqtivebis aranebayoflobiTi ganadgureba an CamorTmeva, Tu xdebamisgan miRebuli Semosavlebis reinvestireba msgavsi xasiaTisaqtivSi ganadgurebis an CamorTmevis ganxorcielebis wlis momdevno2 wlis <strong>da</strong>srulebamde. aRniSnuli Sesacvleli aqtivebis RirebulebaganisazRvreba Semcvleli aqtivebis Rirebulebis gaTvaliswinebiTganadgurebis an CamorTmevis momentisaTvis.es moTxovnebi ar vrceldeba im aqtivebze, romlebic eqvemdebarebaamortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevebisa, rodesacerTdroulad xdeba jgufis yvela aqtivis ga<strong>da</strong>cema.85
iuridiuli piris likvi<strong>da</strong>cia niSnavs 50 procentis an meti wilismflobeli partniori piris (pirTa) gasvlas amsawarmo<strong>da</strong>n/organizacii<strong>da</strong>n, Tu Sedegad ar xdeba misi reorganizaciaga<strong>da</strong>saxadebisgan Tavis aridebis mizniT.Tu xdeba iuridiuli piris likvi<strong>da</strong>cia <strong>da</strong> partnior iuridiul pirsga<strong>da</strong>ecema misi wilis proporciuli (Sesabamisi) aqtivi <strong>da</strong> amasTan,partniori iuridiuli piri likvi<strong>da</strong>ciamde flob<strong>da</strong> 50 procents an metsam iuridiul pirSi, maSin:aseTi ga<strong>da</strong>cema ar iTvleba aqtivebis realizaciad (miwodebad)likvidirebuli iuridiuli piris mier;partniorisaTvis misi wilis proporciiT (wilis Sesabamisi)ga<strong>da</strong>cemuli aqtivis Rirebuleba igivea, rac am aqtivis Rirebulebalikvidirebuli iuridiuli pirisaTvis ga<strong>da</strong>cemamde;aqtivebis ganawileba ar warmoadgens dividends;mogeba <strong>da</strong> zarali ar miiReba mxedvelobaSi likvidirebul iuridiulpirSi partnioris wilis gauqmebisas.es pirobebi gamoiyeneba mxolod im SemTxvevaSi, Tu saga<strong>da</strong>saxado organo<strong>da</strong>amtkicebs, rom likvi<strong>da</strong>ciis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisganTavis arideba <strong>da</strong> ar vrceldeba im aqtivebze, romelic eqvemdebarebaamortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa, rocaerTdroulad xdeba amortizaciis erTi normis mixedviT <strong>da</strong>jgufebulijgufis yvela aqtivis ga<strong>da</strong>cema.amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvelaaqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebisaTvis aqtivebis RirebulebadiTvleba ga<strong>da</strong>cemis momentisaTvis jgufebis RirebulebiTi balansi,xolo Tu ga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT<strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuli RirebulebiTi balansijgufebis aqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTisabazro fasis proporciulad.piris (pirTa) mier iuridiuli pirisaTvis masSi 50 procenti an metiwilis (aqciebis) sanacvlod aqtivebis ga<strong>da</strong>cema (<strong>da</strong>valianebiT an misgareSe) ar warmoadgens aqtivebis miwodebas. am SemTxvevaSi mimRebimxarisaTvis aqtivebis Rirebuleba igivea, rac mimwodebeli mxarisaTvismaTi Rirebuleba ga<strong>da</strong>cemis momentisaTvis.‣ gacvlis Sedegad miRebuli partnioris wilis Rirebulebatolia ga<strong>da</strong>cemuli aqtivebis Rirebulebisa, ga<strong>da</strong>cemuli(Sesabamisi) <strong>da</strong>valianebis gamoklebiT.mocemuli moTxovnebi ar vrceldeba im aqtivebze, romlebiceqvemdebareba amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa,roca erTdroulad xdeba amortizaciis erTi normis mixedviT<strong>da</strong>jgufebuli jgufis yvela aqtivis ga<strong>da</strong>cema.86
amortizaciis erTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvelaaqtivis ga<strong>da</strong>cemis SemTxvevaSi maTi mimRebi aqtivebis Rirebulebad iRebsga<strong>da</strong>cemis momentisaTvis jgufis RirebulebiT balanss, xolo Tuga<strong>da</strong>ecema amortizaciis erTze meti normis mixedviT <strong>da</strong>jgufebulijgufebis yvela aqtivi, miRebuli RirebulebiTi balansi jgufebisaqtivebs Soris ga<strong>da</strong>nawildeba ga<strong>da</strong>cemis momentisaTvis maTi sabazrofasis proporciulad, <strong>da</strong> ga<strong>da</strong>mcemi mxare sanacvlod miRebulipartnioris wilis (aqciebis) Rirebulebad iRebs jgufis (jgufebis)RirebulebiT balanss ga<strong>da</strong>cemis momentisaTvis.es pirobebi ar vrceldeba uflebrivi naklis mqone aqtivebis ga<strong>da</strong>mcemze,Tu <strong>da</strong>valianeba aRemateba ga<strong>da</strong>cemuli aqtivebis Rirebulebas.reorganizaciis mxare iuridiuli piris an iuridiul pirTamflobelobaSi arsebuli qonebisa <strong>da</strong> wilis (aqciebis) Rirebulebatolia am qonebisa <strong>da</strong> wilis (aqciebis) Rirebulebisa reorganizaciisganxorcielebis win.‣ qonebis an wilis (aqciebis) ga<strong>da</strong>cema reorganizaciis mxareiuridiul pirebs Soris, ar iTvleba qonebis realizaciad.reorganizaciis mxare rezident iuridiul pirSi wilis (aqciebis)nebismieri gacvla wilze (aqciebze) sxva msgavs iuridiul pirSi,romelic agreTve warmoadgens mocemuli operaciis mxares, ar iTvlebawilis (aqciebis) realizaciad. gacvlili wilis (aqciebis) Rirebuleba,tolia wilis (aqciebis) Tav<strong>da</strong>pirveli Rirebulebisa.wilTa ganawileba im iuridiuli piris statusis mqone sawarmos anorganizaciaSi, romelic reorganizaciis <strong>da</strong>mtkicebuli operaciebismxarea, rac warmoSobs msgavs uflebas sxva sawarmoSi/organizaciaSi,romelic aseve am operaciebis mxarea, ar warmoadgens dividends.aRniSnuli Tav<strong>da</strong>pirveli wilis (aqciebis) Rirebuleba eqvemdebarebagasanawilebel wilze (aqciebze) mikuTvnebas im koeficientisgamoyenebiT, romelic ganisazRvreba, rogorc Tanafardobagasanawilebeli wilis (aqciebis) Rirebulebasa <strong>da</strong> Tav<strong>da</strong>pirveli wilisRirebulebas Soris ganawilebis Semdeg.Tu saga<strong>da</strong>saxado organo <strong>da</strong>amtkicebs, rom Serwymis, SeZenis, mierTebisan gayofis operaciebis mizani ar aris ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan Tavisarideba, reorganizacia moicavs:ori an meti iuridiuli piris Serwymas;xmis uflebis mqone 50 procentis an meti wilisa <strong>da</strong> rezidentiiuridiuli piris partnioris wilis saerTo moculobisRirebulebis 50 procentis an metis SeZenas an mierTebas mxolodSeZenis an mierTebis operaciaSi partnior mxareTa msgavsiuflebebiT, wilis (aqciebis) sanacvlod;rezidenti iuridiuli piris aqtivebis 50 procentis <strong>da</strong> metis SeZenassxva rezidenti iuridiuli piris mier xmis uflebis mqone wilis87
(aqciebis) sanacvlod, dividendebTan mimarTebiT privilegirebuliuflebis gareSe;rezidenti iuridiuli piris gayofas or an met rezident iuridiulpirad.‣ reorganizaciis mxared miiCneva rezidenti iuridiuli piri,romelic pir<strong>da</strong>pir aris CarTuli reorganizaciaSi, <strong>da</strong> rezidentiiuridiuli piri, romelic uSualod flobs an ekuTvnisreorganizaciaSi pir<strong>da</strong>pir CarTul rezident iuridiul pirs.iuridiul pirze sakuTrebis ufleba niSnavs am iuridiuli pirisstatusis mqone sawarmoSi/organizaciaSi xmis uflebis mqone wilis(aqciebis) 50 procentis an metis <strong>da</strong> yvela sxva wilis (aqciebis)Rirebulebis 50 procentis an metis flobas.aRniSnuli moTxovnebi ar vrceldeba im aqtivebze, romlebiceqvemdebareba amortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevisa,roca erTdroulad xdeba amortizaciis erTi normis mixedviT<strong>da</strong>jgufebuli jgufis yvela aqtivis ga<strong>da</strong>cema. aRniSnuli amortizaciiserTi normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivis SemTxvevaSimaTi mimRebi aqtivebis Rirebulebad Tvlis ga<strong>da</strong>cemis momentisaTvisjgufis RirebulebiT balanss, xolo Tu ga<strong>da</strong>ecema amortizaciis erTzemeti normis mixedviT <strong>da</strong>jgufebuli jgufebis yvela aqtivi, miRebuliRirebulebiTi balansi jgufebis aqtivebs Soris ga<strong>da</strong>nawildebaga<strong>da</strong>cemis momentisaTvis maTi sabazro fasis proporciulad <strong>da</strong>ga<strong>da</strong>mcemi mxare sanacvlod miRebuli partnioris (aqcioneris,komplementaris, komanditis <strong>da</strong> sxva aseTi tipis piris) wilis (aqciebis)Rirebulebad Tvlis jgufebis RirebulebiT balanss ga<strong>da</strong>cemismomentisaTvis.Tu wina saga<strong>da</strong>saxado welTan Se<strong>da</strong>rebiT iuridiul pirSi icvlebian 50procenti an meti xmis uflebiani wilis (aqciebis) mqone partniorebi,uqmdeba zaralis, gamoqviTvisa <strong>da</strong> kreditebis Semdgom periodSiga<strong>da</strong>tanis SesaZlebloba im saga<strong>da</strong>saxado wlis <strong>da</strong>sawyisi<strong>da</strong>n, romelSicmox<strong>da</strong> es cvlileba, gar<strong>da</strong> im SemTxvevisa, roca cvlilebis momdevno 3wlis ganmavlobaSi iuridiuli piri agrZelebs imave ekonomikursaqmianobas.ga<strong>da</strong>saxadebis administrirebis wesebisaSemosavlo ga<strong>da</strong>saxadisa (ix. finansTa ministris brZaneba # 249) <strong>da</strong>mogebis ga<strong>da</strong>saxadis (ix. finansTa ministris brZaneba # 247) Sesaxebdeklaracias saga<strong>da</strong>saxado organos saga<strong>da</strong>saxado aRricxvis adgilismixedviT saangariSo wlis momdevno wlis 1 aprilamde warudgenen:rezidenti fizikuri pirebi, romelTa Semosavlebic ar ibegrebasaqarTveloSi arsebul ga<strong>da</strong>xdis wyarosTan;rezidenti fizikuri pirebi, romelTac fuladi saxsrebi aqvTangariSze ucxoeTSi;saqarTvelos sawarmoebi;88
ararezidenti fizikuri pirebi <strong>da</strong> ucxouri sawarmoebi, romlebicSemosavlebs iReben saqarTveloSi arsebuli wyaro<strong>da</strong>n <strong>da</strong> romlebicar ibegrebian ga<strong>da</strong>saxadis wyarosTan.is fizikuri pirebi vinc ganTavisuflebulni arian ga<strong>da</strong>saxadebisga<strong>da</strong>xdisgan valdebulni arian awarmoon Semosavlebisa <strong>da</strong> xarjebisgamartivebuli aRricxva <strong>da</strong> saga<strong>da</strong>saxado aRricxvis adgilis mixedviTsaga<strong>da</strong>saxado organos yovelkvartalurad, kvartlis momdevno Tvis 15ricxvisaTvis warudginon deklaracia saqarTvelos finansTa ministrismier <strong>da</strong>dgenili formiT. amasTan, tansacmlis <strong>da</strong> aqsesuarebismwarmoebel fizikur pirebs gansazRvruli gaangariSebis wardgenasaga<strong>da</strong>saxado organoSi ar evalebaT.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, saqarTveloSi ekonomikuri saqmianobisSewyvetisas, saga<strong>da</strong>saxado organos 30 dRis va<strong>da</strong>Si warudgensdeklaracias erToblivi Semosavlebisa <strong>da</strong> gamoqviTvebis Sesaxeb.iuridiuli piris likvi<strong>da</strong>ciis Sesaxeb salikvi<strong>da</strong>cio komisia anga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>uyovnebliv werilobiT acnobebssaga<strong>da</strong>saxado organos. iuridiuli piris likvi<strong>da</strong>ciis Taobazega<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>Si salikvi<strong>da</strong>cio komisiavaldebulia warudginos deklaracia saga<strong>da</strong>saxado organos.‣ fizikur pirs, romelic ar aris valdebuli waradginosdeklaracia, SeuZlia waradginos igi ga<strong>da</strong>saxadisga<strong>da</strong>angariSebisa <strong>da</strong> anazRaurebis moTxovniT.im ararezidents (sawarmo, iuridiuli piri an/<strong>da</strong> mewarme fizikuri piri),romelic iRebs Semosavals riskis <strong>da</strong>zRvevisa <strong>da</strong> ga<strong>da</strong>zRvevissafuZvelze, salizingo, saerTaSoriso kavSirgabmulobistelesakomunikacio momsaxurebisaTvis <strong>da</strong> saerTaSoriso ga<strong>da</strong>zidvebissatransporto momsaxurebisaTvis, agreTve ga<strong>da</strong>xdili sxva Tanxebi,romlebic saga<strong>da</strong>saxado kodeqsiT iTvleba saqarTveloSi arsebuliwyaro<strong>da</strong>n miRebul Semosavlad <strong>da</strong> ibegreba ga<strong>da</strong>xdis wyarosTan, uflebaaqvs deklaracia waradginos <strong>da</strong>kavebuli ga<strong>da</strong>saxadis <strong>da</strong>brunebismoTxovniT. deklaracia wardgenili un<strong>da</strong> iqnes saangariSo wlismomdevno wlis 1 aprilamde.aseTi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ibegreba imave wesiT, rogoriTac<strong>da</strong>ibegrebo<strong>da</strong> es Semosavali, igi <strong>da</strong>kavSirebuli rom yofiliyoga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqarTveloSi arsebul mudmiv<strong>da</strong>wesebulebasTan. aseT SemosavalTan <strong>da</strong>kavSirebuli ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis xarjebi gamoiqviTeba mudmivi <strong>da</strong>wesebulebisaTvis<strong>da</strong>dgenili wesiT, magram ga<strong>da</strong>saxadi ar un<strong>da</strong> aRematebodesararezidentis mier saqarTveloSi arsebul wyarosTan aucilebladgamosaqviT Tanxas.‣ piri yovelTviurad, saangariSo Tvis momdevno Tvis 15 ricxvamde,saqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiTa <strong>da</strong>formiT waradgens gaangariSebebs saangariSo Tvis mixedviT89
gacemuli Sromis anazRaurebis Tanxebisa <strong>da</strong> <strong>da</strong>kavebuliga<strong>da</strong>saxadis Sesaxeb (ix. finansTa ministris brZaneba # 898).fizikuri piris mier 2 wlamde sakuTrebaSi arsebuli materialuriaqtivis realizaciisas (gar<strong>da</strong> samewarmeo saqmianobis farglebSiaqtivebis an/<strong>da</strong> fasiani qaRaldebis realizaciisa), agreTve saga<strong>da</strong>saxadowlis ganmavlobaSi 1000 laris <strong>da</strong> meti Rirebulebis qonebis saCuqradmiRebisas (gar<strong>da</strong> I <strong>da</strong> II rigis memkvidreebis mier maTTvis qonebisCuqebisa <strong>da</strong> aseve III <strong>da</strong> IV rigis memkvidreebis mier 150 000 laris <strong>da</strong>meti Rirebulebis qonebis Cuqebis an/<strong>da</strong> memkvidreobiT miRebisas)saSemosavlo ga<strong>da</strong>saxadi ga<strong>da</strong>x<strong>da</strong>s eqvemdebareba aqtivis ga<strong>da</strong>cemamde, risSesaxebac aRniSnuli fizikuri piri saga<strong>da</strong>saxado organos warudgensdeklaracias (ix. finansTa ministris brZaneba #900).fizikuri piris sakuTrebaSi arsebuli materialuri aqtivisrealizacias (gar<strong>da</strong> fasiani qaRaldebisa <strong>da</strong> fizikuri piris sakuTrebaSi2 welze meti xnis ganmavlobaSi arsebuli uZravi nivTis <strong>da</strong>avtosatransporto saSualebis realizaciisa), agreTve qonebis (gar<strong>da</strong>uZravi nivTis) saCuqrad miRebisas (gar<strong>da</strong> I <strong>da</strong> II rigis memkvidreebis miermaTTvis qonebis Cuqebisa <strong>da</strong> aseve III <strong>da</strong> IV rigis memkvidreebis mier 150000 laris <strong>da</strong> meti Rirebulebis qonebis Cuqebis an/<strong>da</strong> memkvidreobiTmiRebisas, Tu aRniSnuli qoneba ar aris uZravi) momavali mesakuTrissakuTrebis uflebis registracias axorcielebs mxolod saga<strong>da</strong>saxadoorganos mier materialuri aqtivis realizatori fizikuri pirisaTvis anqonebis saCuqrad mimRebi fizikuri pirisaTvis micemuli cnobissafuZvelze, romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxado valdebulebisSesruleba an misgan ganTavisufleba.am SemTxvevaSi, maregistrirebeli piri momavali mesakuTris sakuTrebisuflebis registracias axdens mxolod saga<strong>da</strong>saxado organos mierSemosavlis mimRebi fizikuri pirisTvis micemuli cnobis safuZvelze,romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxado valdebulebis warmoSoba an misganganTavisufleba.saga<strong>da</strong>saxado wlis ganmavlobaSi III <strong>da</strong> IV rigis memkvidreebis mier150 000 laris <strong>da</strong> meti Rirebulebis qonebis CuqebiT an/<strong>da</strong> memkvidreobiTmiRebis SemTxvevaSi saSemosavlo ga<strong>da</strong>saxadi ga<strong>da</strong>x<strong>da</strong>s eqvemdebarebaqonebis (Semosavlis) miRebi<strong>da</strong>n ara ugvianes 2 kalen<strong>da</strong>ruli wlisganmavlobaSi yoveli 5 Tvis Semdgomi Tvis 15 ricxvisaTvis Tanabarnawilebad, ris Sesaxebac aRniSnuli fizikuri piri saga<strong>da</strong>saxadoorganos warudgens deklaracias.‣ saqarTveloSi arsebuli diplomatiuri statusis mqonesaerTaSoriso organizaciebis mier saqarTvelos moqalaqeebzega<strong>da</strong>xdili anazRaurebis <strong>da</strong>begvris wesi ganisazRvrebasaqarTvelos mTavrobis mier.ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis <strong>da</strong>kaveba evaleba saga<strong>da</strong>saxado agents,romelic aris iuridiuli piri, sawarmo/organizacia an mewarmefizikuri piri, kerZod:piri, romelic sazRaurs uxdis <strong>da</strong>qiravebuls;90
piri, romelic pirs uxdis pensias, gar<strong>da</strong> im pensiebisa, romlebicgaicema saxelmwifo socialuri uzrunvelyofis sistemaSi;piri, romelic ixdis dividendebs <strong>da</strong> procentebs rogorcararezidenti;sawarmo/organizacia an mewarme fizikur piri, romelic gaweulimomsaxurebis Rirebulebas unazRaurebs fizikur pirs, romelsac argaaCnia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mowmoba;piri, romelic <strong>da</strong>kavebulia saTamaSo biznesiT <strong>da</strong> fizikur pirsuxdis mogebebs;piri, romelic pirs uxdis stipendias, gar<strong>da</strong> saxelmwifostipendiisa.saqarTvelos sawarmo, romelic pirs uxdis dividends;piri, romelic pirs uxdis procents.pasuxismgebloba ga<strong>da</strong>saxadebis <strong>da</strong>kavebisa <strong>da</strong> maTi biujetSiga<strong>da</strong>ricxvisaTvis ekisreba Semosavlis ga<strong>da</strong>mxdel pirs. ga<strong>da</strong>saxadisTanxis <strong>da</strong>ukaveblobis SemTxvevaSi Semosavlis ga<strong>da</strong>mxdeli pirivaldebulia biujetSi Seitanos <strong>da</strong>ukavebeli ga<strong>da</strong>saxadis Tanxafaqtobrivad ga<strong>da</strong>xdili anazRaurebis Sesabamisad <strong>da</strong> masTan<strong>da</strong>kavSirebuli sanqciebi. Semosavlis ga<strong>da</strong>mxdelis saxeliT ga<strong>da</strong>saxadisa<strong>da</strong> sanqciebis Tanxa SeiZleba ga<strong>da</strong>ixados Semosavlis mimRebma.piri, romelic axdens ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis <strong>da</strong>kavebas,valdebulia:biujetSi ga<strong>da</strong>ricxos ga<strong>da</strong>saxadi pirebisaTvis Tanxisga<strong>da</strong>xdisTanave;xelfasis ga<strong>da</strong>xdisas Semosavlis mimReb fizikur pirs misimoTxovnisamebr misces cnoba am piris gvarisa <strong>da</strong> saxelis,Semosavlis Tanxisa <strong>da</strong> saxeobis, agreTve <strong>da</strong>kavebuli ga<strong>da</strong>saxadis(Tu ga<strong>da</strong>saxadi <strong>da</strong>kavebuli iyo) Tanxis miTiTebiT;saga<strong>da</strong>saxado wlis <strong>da</strong>mTavrebi<strong>da</strong>n 30 dRis va<strong>da</strong>Si saga<strong>da</strong>saxadoorganos warudginos, agreTve am muxlis pirveli nawilis TanaxmadSemosavlis mimReb pirs, misi moTxovnisamebr gaugzavnos cnoba ampiris saregistracio nomris, misi <strong>da</strong>saxelebis an gvarisa <strong>da</strong>saxelis, sacxovrebeli adgilis misamarTis, saangariSo wlisaTvisSemosavlis saerTo Tanxisa <strong>da</strong> <strong>da</strong>kavebuli ga<strong>da</strong>saxadis saerToTanxis miTiTebiT.yovelTviurad, saangariSos momdevno Tvis 15 ricxvisTvis saga<strong>da</strong>saxadoorganosTvis ga<strong>da</strong>xdili Tanxebis Sesaxeb informaciis wardgenisvaldebuleba ekisreba:ararezident pirs, romelic saqarTveloSi arsebuli wyaro<strong>da</strong>nmiRebul Semosavalze (ix. saga<strong>da</strong>saxado kodeqsi, muxli 197,nawili pirveli) ixdis <strong>da</strong>dgenil ga<strong>da</strong>saxadebs;sawarmos/organizacias an mewarme fizikur pirs, romelicanazRaurebas uxdis saga<strong>da</strong>saxado organoSi ga<strong>da</strong>mxdela<strong>da</strong>raregistrirebul fizikur pirs;pirs, romelic <strong>da</strong>kavebulia saTamaSo biznesiT <strong>da</strong> fizikur pirsuxdis mogebebs.91
‣ saga<strong>da</strong>saxado agentis mier <strong>da</strong>kavebuli saSemosavlo ga<strong>da</strong>saxadiga<strong>da</strong>ixdeba <strong>da</strong>qiravebulis faqtobrivi saqmianobis Sesabamisadgilobriv biujetSi, xolo saqarTvelos farglebs gareTmuSaobis SemTxvevaSi – saga<strong>da</strong>saxado agentis saga<strong>da</strong>saxadoaRricxvis mixedviT.sawarmoebi/organizaciebi an mewarme fizikuri pirebi, romlebicaxorcieleben ekonomikur saqmianobas, valdebulni arian mimdinarega<strong>da</strong>saxdelebis Tanxebi biujetSi Seitanon gasuli saga<strong>da</strong>saxado wliswliuri ga<strong>da</strong>saxadis mixedviT, Semdegi odenobiT:ara ugvianes 15 maisisa – 25%;ara ugvianes 15 ivlisisa – 25%;ara ugvianes 15 seqtemberisa – 25%;ara ugvianes 15 dekemberisa – 25%.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli, romelsac gasuli saga<strong>da</strong>saxado wlisganmavlobaSi ar gaaCn<strong>da</strong> <strong>da</strong>sabegri Semosavali (mogeba), mimdinarega<strong>da</strong>saxadebs ar ixdis.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimdinare saga<strong>da</strong>saxado wlis mosalodneli<strong>da</strong>sabegri Semosavali (mogeba) aranakleb 50%-iT mcirdeba gasulisaga<strong>da</strong>saxado wlis SemosavalTan (mogebasTan) Se<strong>da</strong>rebiT <strong>da</strong>aRniSnulis Sesaxeb igi mimdinare ga<strong>da</strong>saxdelis ga<strong>da</strong>xdis va<strong>da</strong>mde 15dRiT adre acnobebs Sesabamis saga<strong>da</strong>saxado organos, mas ufleba aqvsSeamciros an saerTod ar ga<strong>da</strong>ixados mimdinare ga<strong>da</strong>saxdelebisTanxebi.im SemTxvevaSi, Tu warmodgenili faqtobrivi wliuri Sedegebis mixedviTar <strong>da</strong>sturdeba mosalodneli <strong>da</strong>sabegri Semosavlis (mogebis) aranakleb50 %-iT Semcireba <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saangariSo wlisganmavlobaSi sruli odenobiT ar ga<strong>da</strong>uxdia mimdinare ga<strong>da</strong>saxdelebi,maSin man un<strong>da</strong> ga<strong>da</strong>ixados sauravi, mimdinare ga<strong>da</strong>saxdelebis ga<strong>da</strong>xdisvadebis <strong>da</strong>dgenili TariRebi<strong>da</strong>n saga<strong>da</strong>saxado deklaraciis wardgenisTariRamde arsebul drois monakveTSi.‣ mimdinare ga<strong>da</strong>saxdelTa biujetSi Caricxuli Tanxebiga<strong>da</strong>saxadis ga<strong>da</strong>mxdels CaeTvleba saga<strong>da</strong>saxado wlis mixedviT<strong>da</strong>ricxul ga<strong>da</strong>saxadSi.‣ ruseTis federaciaSi eqsportirebuli samamulo saqonlisreimportis reJimis pirobebiT ukan Semotanisas 17 am saqonlisSemomtani piris mimarT warmoqmnil saga<strong>da</strong>saxadovaldebulebebze Sesrulebis vadis Secvla am kodeqsiT<strong>da</strong>dgenili wesiT 2007 wlis 1 ianvramde un<strong>da</strong> ganxorcieldesga<strong>da</strong>saxdel ga<strong>da</strong>saxadis Tanxaze sauravis <strong>da</strong>ricxvis gareSe.amasTanave, aRniSnuli saqonlis mixedviT miRebuli CaTvlebi amnawiliT gansazRvrul vadebSi ga<strong>da</strong>angariSebas ar eqvemdebareba.17 ix. sabaJo kodeqsis 176-e muxlis `T~ punqti92
‣ am saqonlis ruseTis federaciis teritoriaze ganadgurebisSemTxvevaSi saSemosavlo ga<strong>da</strong>saxadze warmoqmnil saga<strong>da</strong>saxadovaldebulebebze vadis Secvla am kodeqsiT <strong>da</strong>dgenili wesiT 2007wlis 1 ianvramde un<strong>da</strong> ganxorcieldes ga<strong>da</strong>saxdel ga<strong>da</strong>saxadisTanxaze sauravis <strong>da</strong>ricxvis gareSe, mxolod saqonlisganadgurebis Sesabamisi dokumentebis wardgenis Semdeg.<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadi<strong>da</strong>matebuli Rirebulebis ga<strong>da</strong>saxadis (dRg) ga<strong>da</strong>mxdelad iTvleba piri,romelic registrirebulia an valdebulia gatardes registraciaSi dRgisga<strong>da</strong>mxdelad. dRg-s ga<strong>da</strong>mxdelad registraciis wess gansazRvravssaqarTvelos finansTa ministri (ix. finansTa ministris brZaneba # 25).‣ dRg-s miznebisTvis saqonels ar ganekuTvneba fuli <strong>da</strong> miwa.‣ momsaxurebis gawevas ar miekuTvneba iseTi momsaxureba, romelicdRg-s miznebisTvis gulisxmobs fulze an miwaze sakuTrebisuflebis ga<strong>da</strong>cemas an <strong>da</strong>qiravebiT muSaobas.‣ piri, romelic ar aris dRg-is ga<strong>da</strong>mxdeli, magram axorcielebssaqonlis <strong>da</strong>sabegr imports saqarTveloSi, dRg-is ga<strong>da</strong>mxdeladiTvleba mxolod am importze.ararezidenti, romelic eweva momsaxurebas saqarTveloSi dRg-isga<strong>da</strong>mxdelad registraciisa <strong>da</strong> mudmivi <strong>da</strong>wesebulebis gareSe, dRg-isga<strong>da</strong>mxdelad iTvleba am momsaxurebaze <strong>da</strong> eqvemdebareba uku<strong>da</strong>begvras.(ix. gv. 105) (ix. saga<strong>da</strong>saxado kodeqsi muxli 241).‣ dRg-is ganakveTi Seadgens <strong>da</strong>sabegri brunvis an <strong>da</strong>sabegriimportis 18 procents.‣ dRg-s saangariSo perio<strong>da</strong>d iTvleba kalen<strong>da</strong>ruli Tve.savaldebulo registracia dRg-s ga<strong>da</strong>mxdeladpiri valdebulia gatardes dRg-is ga<strong>da</strong>mxdelad registraciaSi, Tu:eweva ekonomikur saqmianobas <strong>da</strong> nebismieri uwyveti 12 kalen<strong>da</strong>ruliTvis ganmavlobaSi mis mier ganxorcielebuli dRg-iT <strong>da</strong>sabegrioperaciebis saerTo Tanxa aRemateba 100 000 lars; man am momentis<strong>da</strong>dgomi<strong>da</strong>n ara ugvianes 2 samuSao dRisa saga<strong>da</strong>saxado organoSiun<strong>da</strong> waradginos gancxadeba dRg-s ga<strong>da</strong>mxdelad registraciisaTvis;ekonomikuri saqmianobis farglebSi axorcielebs aqcizuri saqonliswarmoebas an/<strong>da</strong> imports, igi un<strong>da</strong> gatardes registraciaSi aqcizurisaqonlis miwodebamde;ekonomikuri saqmianobis farglebSi axorcielebs aseTi saxismosalodnel erTjerad operacias an/<strong>da</strong> erT dReSi SesaZloa dRg-93
Ti <strong>da</strong>sabegrma operaciis Tanxam ga<strong>da</strong>aWarbos 100 000 lars. amSemTxvevaSi piri registraciaSi un<strong>da</strong> gatardes miwodebisganxorcielebamde.‣ dRg-s ga<strong>da</strong>mxdelad ararezidentis savaldebulo registraciismizniT, misi <strong>da</strong>sabegri operaciebis saerTo Tanxis gansazRvrisas,mxedvelobaSi miiReba mxolod saqarTveloSi mudmivi<strong>da</strong>wesebulebis meSveobiT ganxorcielebuli saqonlis miwodeba<strong>da</strong> momsaxurebis gaweva.piri, romlis dRg-Ti <strong>da</strong>sabegri operaciebis saerTo Tanxa ga<strong>da</strong>aWarbebs100 000 lars <strong>da</strong> valdebulia gatardes registraciaSi, igi dRg-sga<strong>da</strong>mxdelad iTvleba registraciisaTvis saga<strong>da</strong>saxado organoSigancxadebis wardgenis valdebulebis momdevno dRi<strong>da</strong>n.‣ Tu saga<strong>da</strong>saxado organo gamoavlens dRg-s ga<strong>da</strong>mxdeladsavaldebulo wesiT araregistrirebul pirs, sakuTariiniciativiT axdens am piris registracias.sawarmos reorganizaciisas, Tu piri an reorganizaciis erTi mxare maincwarmoadgens dRg-s ga<strong>da</strong>mxdels, reorganizaciis Sedegad Seqmnili pirivaldebulia waradginos gancxadeba registraciisaTvis <strong>da</strong>sabegrioperaciebis ganxorcielebamde, magram reorganizaciis <strong>da</strong>srulebi<strong>da</strong>n araugvianes 10 dRisa.Tu sawarmos sawesdebo (saemisio) kapitalSi dRg-s ga<strong>da</strong>mxdelis mierSenatani ganxorcielebulia saqonlis formiT, aRniSnuli sawarmovaldebulia, registraciaSi gatardes dRg-s ga<strong>da</strong>mxdelad dRg-Ti<strong>da</strong>sabegri operaciebis ganxorcielebamde, magram Senatanisganxorcielebi<strong>da</strong>n ara ugvianes 10 dRisa.nebayoflobiTi registracia dRg-s ga<strong>da</strong>mxdeladpirs, romelic ar aris valdebuli gatardes registraciaSi dRg-sga<strong>da</strong>mxdelad, SeuZlia nebayoflobiT mimarTos saga<strong>da</strong>saxado organosregistraciis moTxovniT <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvlebasaga<strong>da</strong>saxado sertifikatis gacemis Tvis momdevno Tvis pirveliricxvi<strong>da</strong>n.saga<strong>da</strong>saxado organo valdebulia piri gaataros dRg-is ga<strong>da</strong>mxdelTareestrSi <strong>da</strong> misces mas saqarTvelos finansTa ministris mier <strong>da</strong>dgeniliformis saregistracio sertifikati gancxadebis wardgeni<strong>da</strong>n araugvianes momdevno dRisa.‣ dRg-s ga<strong>da</strong>mxdelad registrirebuli piri valdebuliagamoiyenos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri <strong>da</strong>sertifikatis nomeri yvela angariS-faqturaSi <strong>da</strong> saga<strong>da</strong>saxado94
organosTvis wardgenil yvela deklaraciasa <strong>da</strong> oficialurSetyobinebaSi.dRg-is ga<strong>da</strong>mxdelis (maT Soris, saqarTveloSi ararezidentis mudmivi<strong>da</strong>wesebulebis), dRg-s ga<strong>da</strong>mxdelad registracia uqmdeba:sawarmos/organizaciis likvi<strong>da</strong>ciisas;fizikuri piris gar<strong>da</strong>cvalebisas;Tu ekonomikuri saqmianobis farglebSi mosalodnelma erTjeradioperaciis Sedegad an/<strong>da</strong> erT dReSi dRg-Ti <strong>da</strong>sabegri operaciisTanxam ar ga<strong>da</strong>aWarba 100 000 lars.‣ registraciis gauqmeba ZalaSi Sedis moTxovniT mimarTvis an/<strong>da</strong>dRg-s ga<strong>da</strong>mxdelad registraciis gauqmebis valdebulebiswarmoSobis Tvis momdevno Tvis pirveli ricxvi<strong>da</strong>n.dRg-iT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri operacia <strong>da</strong> <strong>da</strong>sabegri importi.dRg-iT <strong>da</strong>sabegri operaciebia:saqarTvelos teritoriaze ganxorcielebuli saqonlis/momsaxurebismiwodeba, maT Soris, usasyidlod (gar<strong>da</strong> kodeqsiT gaTavisuflebulimiwodebisa) (ix. saga<strong>da</strong>saxado kodeqsi, muxli 239 <strong>da</strong> 240);dRg-Ti SeZenili saqonlis/momsaxurebis gamoyeneba araekonomikurisaqmianobisTvis, Tu am saqonelze/momsaxurebaze ga<strong>da</strong>mxdelma miiRodRg-s CaTvla;ga<strong>da</strong>mxdelis mier saqonlis/momsaxurebis miwodeba TavisiTanamSromlebisTvis kompensaciiT an mis gareSe;dRg-s ga<strong>da</strong>mxdelad registraciis gauqmebis SemTxvevaSi saqonlisnaSTi, romelze<strong>da</strong>c ga<strong>da</strong>mxdels miRebuli an misaRebi aqvs CaTvla(naSTi ganixileba rogorc dRg-s <strong>da</strong>sabegri miwodeba);saqonlis eqsporti.<strong>da</strong>sabegr operaciad ar iTvleba:aqtivebis miwodeba sawarmos reorganizaciis SemTxvevaSi;aqtivebis miwodeba Sesatanis saxiT sxva sawarmos sawesdebo <strong>da</strong>saemisio kapitalSi.‣ sabrunavi (mravaljeradi gamoyenebisaTvis gamiznuli)<strong>da</strong>sabrunebeli taris Rirebuleba ar Seitaneba ga<strong>da</strong>saxadiT<strong>da</strong>sabegr TanxaSi, gar<strong>da</strong> sacalo vaWrobisa, sa<strong>da</strong>c <strong>da</strong>sabegribrunva mcirdeba im TanxiT, romelsac gamyidveli uxdismomxmarebels taris <strong>da</strong>brunebis dros. Tu aRniSnuli tarasaqonlis miwodebi<strong>da</strong>n 90 dRis ganmavlobaSi ar <strong>da</strong>brun<strong>da</strong>, igiCaiTvleba realizebulad <strong>da</strong> <strong>da</strong>ibegreba <strong>da</strong>dgenili wesiT.dRg-s ga<strong>da</strong>mxdelis mier sawarmos yvela aqtivis an am sawarmos<strong>da</strong>moukideblad moqmedi qve<strong>da</strong>nayofis miwodeba erTi operaciisfarglebSi dRg-s meore ga<strong>da</strong>mxdelisaTvis ar iTvleba dRg-Ti <strong>da</strong>sabegroperaciad. gar<strong>da</strong> im SemTxvevebisa, Tu mimwodebeli <strong>da</strong> mimRebi mxareebi95
miwodebi<strong>da</strong>n 15 dRis ganmavlobaSi werilobiT ar atyobinebensaga<strong>da</strong>saxado organos aseTi miwodebis Sesaxeb.<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba dRg-is ga<strong>da</strong>mxdelis miermiRebuli an misaRebi kompensaciis Tanxis mixedviT (ga<strong>da</strong>saxadebis,mosakreblebisa <strong>da</strong> sxva ga<strong>da</strong>saxdelebis CaTvliT) dRg-is gareSe.<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba saqonlis/momsaxurebissabazro fasiT (ga<strong>da</strong>saxadebis, mosakreblebisa <strong>da</strong> sxva ga<strong>da</strong>saxdelebisCaTvliT) dRg-is gareSe:Tu dRg-is ga<strong>da</strong>mxdeli <strong>da</strong>sabegri operaciis sanacvlod iRebs anufleba aqvs miiRos saqoneli/momsaxureba;Tu saqoneli/momsaxureba gamoiyeneba araekonomikurisaqmianobisaTvis, romelze<strong>da</strong>c pirs miRebuli aqvs CaTvla, anga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saqonels/momsaxurebas miawodebs TavisTanamSromlebs;Tu saga<strong>da</strong>saxado organos ufrosi/misi moadgile gamoitansga<strong>da</strong>wyvetilebas sabazro fasis gamoyenebis Sesaxeb (ix. saga<strong>da</strong>saxadokodeqsi, muxli 22, punqti 10);saqonlis/momsaxurebis kompensaciis gareSe miwodebis SemTxvevaSi.saerTaSoriso kavSirgabmulobis momsaxurebisas <strong>da</strong>sabegr TanxaSi argaiTvaliswineba kavSirgabmulobis sawarmoebis mier ucxourisawarmosaTvis gaweuli momsaxurebi<strong>da</strong>n miRebuli Tanxa.‣ dRg-is ga<strong>da</strong>mxdelad registraciis gauqmebis SemTxvevaSi<strong>da</strong>sabegri operaciis Tanxa ganisazRvreba registraciis gauqmebismomentSi arsebuli im saqonlis sabalanso naSTiT, romelze<strong>da</strong>cga<strong>da</strong>mxdels dRg aqvs CaTvlili an CasaTvleli.<strong>da</strong>sabegri operaciis Tanxis koreqtireba xdeba im SemTxvevaSi, Tu:gauqmebulia <strong>da</strong>sabegri operacia;Secvlilia <strong>da</strong>sabegri operaciis saxe;fasebis Semcirebis an sxva mizeziT Secvlilia operaciaze adreSeTanxmebuli kompensaciis Tanxa;saqoneli/momsaxureba srulad an nawilobriv ubrundeba dRg-isga<strong>da</strong>mxdels; lizingis sagani ubrundeba lizingis gamcems, TugaTvaliswinebuli iyo misi gamosyidva.zemoT CamoTvlili erT-erTi pirobis <strong>da</strong>dgomisas <strong>da</strong>sabegri operaciisTanxa koreqtirdeba, Tu ga<strong>da</strong>mxdelis mier:saga<strong>da</strong>saxado inspeqciaSi wardgenilia dRg-s angariS-faqtura,romelSic dRg-s Tanxa aRniSnulia arasworad;dRg-s deklaraciaSi arasworad aris aRniSnuli dRg-s Tanxa.‣ <strong>da</strong>sabegri operaciis koreqtireba xdeba im SemTxvevaSic, Tumiwodebul saqonelze/momsaxurebaze gamyidvelma gamowera <strong>da</strong>96
<strong>da</strong>dgenili wesiT myidvels Caabara koreqtirebis saga<strong>da</strong>saxadoangariS-faqtura.koreqtirebis saga<strong>da</strong>saxado angariS-faqtura aris saqarTvelos finansTaministris mier <strong>da</strong>dgenili formis dokumenti, romliTac <strong>da</strong>sturdeba<strong>da</strong>sabegri operaciis koreqtireba (ix. finansTa ministris brZaneba # 84).<strong>da</strong>sabegri operaciis koreqtirebis SemTxvevaSi, roca ga<strong>da</strong>saxdeli dRg-sTanxa aRemateba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier faqtobrivad naCvenebTanxas, nameti Tanxa ganixileba rogorc im saangariSo periodSiga<strong>da</strong>saxdeli dRg, romel periodSic mox<strong>da</strong> koreqtireba <strong>da</strong> es Tanxaemateba saangariSo periodSi <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatan dRgsTanxas (magaliTi: Sps `milers~ agvistoSi ga<strong>da</strong>saxdeli aqvs dRg-sTanxa 15 000 laris odenobiT. amave TveSi mox<strong>da</strong> TebervalSiganxorcielebuli operaciis koreqtireba (koreqtirebamde am operaciazekompanias ukve srulad ga<strong>da</strong>xdili hqon<strong>da</strong> dRg-s Tanxa), rissafuZvelzec am operaciaze ga<strong>da</strong>saxdeli dRg-s Tanxa gazr<strong>da</strong> 10 000lariT. es Tanxa <strong>da</strong>emateba mimdinare ga<strong>da</strong>saxdel dRg-s agvistoSi <strong>da</strong>“milers” sul <strong>da</strong>safari eqneba dRg 25 000 laris odenobiT)<strong>da</strong>sabegri Tanxis koreqtirebis SemTxvevaSi, roca angariS-faqturaSi andeklaraciaSi naCvenebi Tanxa aRemateba ga<strong>da</strong>saxdel dRg-s, nametiTanxiT mcirdeba im saangariSo periodSi ga<strong>da</strong>saxdeli dRg, romelperiodSic mox<strong>da</strong> koreqtireba <strong>da</strong> es Tanxa akldeba saangariSoperiodSi <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatan dRg-s Tanxas.<strong>da</strong>sabegri importis Tanxa tolia saqarTvelos sabaJo kanonmdeblobiTgansazRvruli saqonlis sabaJo Rirebulebisa <strong>da</strong> saqarTveloSisaqonlis importisas ga<strong>da</strong>saxdeli ga<strong>da</strong>saxadebisa <strong>da</strong> mosakreblebisTanxebis jamisa, saqarTveloSi ga<strong>da</strong>saxdeli dRg-s CauTvlelad.‣ momsaxurebis Rirebuleba, romelic <strong>da</strong>mxmare xasiaTisaasaqonlis importis mimarT, Seitaneba <strong>da</strong>sabegri importis TanxaSidRg-is gareSe.ga<strong>da</strong>saxadisgan gaTavisuflebadRg-sgan gaTavisuflebulia saqonlis/momsaxurebis miwodebis an/<strong>da</strong>importis Semdegi saxeebi:finansuri momsaxurebis gaweva;erovnuli <strong>da</strong> ucxouri valutis (gar<strong>da</strong> numizmatikuri miznebiTgamosayeneblad gaTvaliswinebulis) <strong>da</strong> fasiani qaRaldebis miwodebaan/<strong>da</strong> importi;saqarTvelos erovnuli bankisaTvis ga<strong>da</strong>sacemi oqros importi;saqarTvelos finansTa saministros aqcizuri markebis miwodeba an/<strong>da</strong>importi;97
ganZeulobis, CamorTmeuli an/<strong>da</strong> upatrono saqonlis, agreTvesaxelmwifosaTvis memkvidreobiT miRebuli saqonlis miwodeba an/<strong>da</strong>importi, romelTa realizaciiT miRebuli Semosavlebi SeitanebabiujetSi;saxelmwifo qonebis miwodeba privatizaciis programis mixedviT;stiqiuri ubedurebis, avariisa <strong>da</strong> katastrofis likvi<strong>da</strong>ciis,humanitaruli <strong>da</strong>xmarebis mizniT saqarTvelos saxelmwifo an/<strong>da</strong>sazogadoebrivi organizaciebisaTvis ga<strong>da</strong>cemuli saqonlis an/<strong>da</strong>grantebis Sesaxeb xelSekrulebebiT gaTvaliswinebuli saqonlisimporti grantis gamcemi an mimRebi piris mier; momsaxurebis gawevaxelSekrulebis safuZvelze, romelTac zemoaRniSnuli miznebisaTvisafinansebs ucxouri organizacia <strong>da</strong> romelTa erT-erT monawilemxares warmoadgens saqarTvelos aRmasrulebeli xelisuflebisSesabamisi organo. am qvepunqtis miznisaTvis xelSekrulebiTmomsaxurebis gawevis wess gansazRvravs saqarTvelos mTavroba;fizikur pirTa mier saqonlis importi im limitze naklebiodenobiT, romelic <strong>da</strong>dgenilia sabaJo ga<strong>da</strong>saxadisgangaTavisuflebisTvis;saga<strong>da</strong>saxado kodeqsis 270'5 muxlis `l~ qvepunqtiTgaTvaliswinebuli saqonlis importi.saqarTvelos sapatriarqos mier jvris, sanTlis, xatis, wignis,kalendrisa <strong>da</strong> sxva saRvTismsaxuro sagnebis miwodeba, romlebicgamoiyeneba mxolod religiuri mizniT; saqarTvelos sapatriarqos<strong>da</strong>kveTiT taZrebisa <strong>da</strong> eklesiebis mSenebloba, restavracia <strong>da</strong>moxatva, agreTve msoflio memkvidreobis saganZuris nusxaSiSetanili saqarTvelos istoriisa <strong>da</strong> kulturis Zeglebis <strong>da</strong>cvisa <strong>da</strong>aRdgenis saxelmwifo programebiT gaTvaliswinebulisarekonstruqcio, sarestavracio <strong>da</strong> sakonservacio samuSaoebi <strong>da</strong>arqeologiuri gaTxrebi;saqonlis tranziti, reimporti <strong>da</strong> droebiT Semotana. saqarTvelossabaJo teritoriaze saqonlis droebiT Semotanisas (gar<strong>da</strong>saga<strong>da</strong>saxado kodeqsis 230-e muxlis pirveli nawilis „S“ qvepunqtiTgansazRvruli saqonlis, gemebis, sahaero safreni saSualebebisdroebiT Semotanisa, saqarTvelos sabaJo kodeqsis 128-e muxlismoTxovnebis Sesabamisad gansazRvruli saqonlis droebiTSemotanisa <strong>da</strong> saqarTvelos saerTaSoriso xelSekrulebebiTgaTvaliswinebuli valdebulebebis (baqo-Tbilisi-jeihanis <strong>da</strong> baqo-Tbilisi-erzrumis milsadenebis mSenebloba) Sesrulebisuzrunvelsayofad saqarTveloSi saqonlis droebiT Semotanisa),agreTve saqarTvelos sabaJo kodeqsis 128-e muxlis moTxovnebisSesabamisad gansazRvruli im saqonlis droebiT Semotanisas,romelsac gaugrZel<strong>da</strong> saqarTvelos sabaJo teritoriaze droebiTyofnis va<strong>da</strong>, ga<strong>da</strong>ixdevineba dRg an saqarTvelos finanasTasaministros Sesabamisi samsaxuris mier <strong>da</strong>itoveba saqarTvelossabaJo kodeqsiT gaTvaliswinebuli garantia, xolo saqarTvelo<strong>da</strong>naRniSnuli saqonlis gatanisas saqarTvelos sabaJo kodeqsis 130-emuxlis debulebebis gaTvaliswinebiT brundeba dRd-is ga<strong>da</strong>xdili98
Tanxa an uqmdeba garantia faqtobrivad gatanili saqonlisRirebulebis mixedviT;reeqsportisaTvis gankuTvnili saqonlis importi. reeqsportisaTvisgankuTvnili saqonlis saqarTvelos sabaJo teritoriaze SemotanisasreeqsportisaTvis gankuTvnil saqonelze ga<strong>da</strong>ixdevineba dRg ansaqarTvelos finansTa saministros Sesabamisi samsaxuris mier<strong>da</strong>itoveba saqarTvelos sabaJo kodeqsiT gaTvaliswinebuli garantia,xolo saqarTvelo<strong>da</strong>n aRniSnuli saqonlis gatanisas brundeba dRg-sga<strong>da</strong>xdili Tanxa an uqmdeba garantia faqtobrivad gatanilisaqonlis Rirebulebis mixedviT;saqarTvelos sabaJo teritoriaze saqonlis ga<strong>da</strong>muSavebis sabaJoreJimSi mosaqcevad gankuTvnili saqonlis importi, romelze<strong>da</strong>cga<strong>da</strong>ixdevineba dRG an saqarTvelos finansTa saministros Sesabamisisamasaxuris mier <strong>da</strong>itoveba saqarTvelos sabaJo kodeqsiTgaTvaliswinebuli garantia, xolo saqarTvelos teritorii<strong>da</strong>n amsaqonlis gatanisas brundeba dRg-is ga<strong>da</strong>xdili Tanxa, an uqmdebagarantia faqtobrivad ga<strong>da</strong>tanili saqonlis Rirebulebis mixedviT.ga<strong>da</strong>muSavebis produqtebis importis sabaJo reJimSi moqcevisasgarantiis Sesabamisi Tanxebi warimarTeba saxelmwifo biujetSi.saqarTvelos ararezidentebis mier <strong>da</strong>fuZnebuli im sanaosno(gemTmflobeli) sawarmoebis mier samuSaos Sesruleba anmomsaxurebis gaweva, romlebic saqarTvelos teritoriaze ar eweviansamewarmeo saqmianobas <strong>da</strong> romelTa gemic (gemebic) <strong>da</strong>curavssaqarTvelos saxelmwifo almiT;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0102 10,0103 10 000 00, 0104 10 100 00, 0104 20 100 00, 0105 11, 0511 10 000 00, 060210, 2503 00, 2803 00, 3101 00 000, 3103-3105, 3808 10, 3808 20 (gar<strong>da</strong> 3808 20100 00-isa), 3808 30 kodebiT gaTvaliswinebuli saqonlis importi,agreTve am kodebiT gaTvaliswinebuli saqonlis miwodeba;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 0407 00,0602 90 100 00, 0713 31 000 00, 0713 32 000 00, 0713 33 100 00, 0713 39 000 00,1001 90 910 00, 1003 00 100 00, 1206 00 100 00, 1209 21 000 00, 1209 23, 120991, 2833 25 000 00, 3808 20 100 00 kodebiT gaTvaliswinebuli saqonlisimporti saqarTvelos finansTa saministrosa <strong>da</strong> saqarTvelossoflis meurneobis saministros mier <strong>da</strong>mtkicebuli yovelwliurikvotebis mixedviT, agreTve am kodebiT gaTvaliswinebuli saqonlismiwodeba;saxelmwifo regulirebadi fasebiTa <strong>da</strong> tarifebiT saqalaqo <strong>da</strong>Sigaraionul marSrutebze samgzavro transportiT (gar<strong>da</strong> taqsisa)momsaxureba;saganmanaTleblo <strong>da</strong>wesebulebaTa mier gaweuli ganaTlebismomsaxureba, samecniero <strong>da</strong> saganmanaTleblo saqmianobisaTvisgamoTvliTi teqnikis, xelsawyo-<strong>da</strong>nadgarebisa <strong>da</strong> qimiuri reaqtivebisimporti;<strong>da</strong>krZalvasTan <strong>da</strong>kavSirebuli ritualuri (maT Soris,avtotransportiT) momsaxureba;samedicino momsaxureba, upatrono bavSvTa saxlebSi bavSvTa movlapatronobis,avadmyofTa, invalidTa an/<strong>da</strong> Rrmad moxucebulTa99
movla-patronobis momsaxureba an/<strong>da</strong> jan<strong>da</strong>cvis saxelmwifoprogramebiT gaTvaliswinebuli RonisZiebebi;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 4901, 4902,4903 00 000 00 <strong>da</strong> 4904 00 000 00 kodebSi miTiTebuli saqonlis(wignebis, Jurnal-gazeTebis, notebis) miwodeba, importi,realizaciis momsaxurebis, beWdvis momsaxurebis an/<strong>da</strong> JurnalgazeTebismier sareklamo momsaxurebis gaweva. sagareo-ekonomikurisaqmianobis sasaqonlo nomenklaturis 4820 20 000 00 kodSimiTiTebuli saqonlis (rveulebis) miwodeba. sagareo-ekonomikurisaqmianobis sasaqonlo nomenklaturis 4801, 4802 55 000 00 <strong>da</strong> 4810 22kodebSi aRniSnuli saqonlis importi;16 wlamde asakis fizikuri piris saxelovnebo <strong>da</strong> sasportoswavlebis momsaxureba, agreTve skolamdel <strong>da</strong>wesebulebebSi bavSvTamovla-patronobis momsaxureba;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 1211 10 00000, 1211 20 000 00, 1301 10 000 00, 1301 20 000 00, 1504 20, 1515 30, 1520 00000 00 <strong>da</strong> 1702 11 000 00 kodebSi miTiTebuli saqonlis, 28-e <strong>da</strong> 29-ejgufebSi warmodgenili samkurnalo (farmacevtuli) nedleulisa <strong>da</strong>substanciebis, 30-e jgufiT gaTvaliswinebuli farmacevtuliproduqciis (gar<strong>da</strong> saReWi rezinisa), maT Soris, vaqcinebis, 3912 12000 00, 3912 31 000 00, 7010 10 000 00, 7010 90 790 00 <strong>da</strong> 9602 00 000 00(Jelatinis kafsulebi) kodebSi aRniSnuli saqonlis miwodeba an/<strong>da</strong>importi;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8419 20000 00, 9001 30 000 00, 9001 40, 9001 50, 9018-9022, 9025 11 910 00 <strong>da</strong> 9402 90000 00 kodebSi aRniSnuli saqonlis, 8713 <strong>da</strong> 8714 20 000 00 kodebSimiTiTebuli ga<strong>da</strong>adgilebis unaris armqone a<strong>da</strong>mianebisaTvis etlebis,iodizebuli marilis, rentgenis firebis, insulinis Spricebis(nemsebis), sadiagnostiko test-sistemebis glukometrebis (romelTatest-sistemebi registrirebulia saqarTvelos Sromis,janmrTelobisa <strong>da</strong> socialuri <strong>da</strong>cvis saministros mier) miwodebaan/<strong>da</strong> importi;im saqonlis importi an/<strong>da</strong> droebiT Semotana, romelic gankuTvniliaucxoeTis diplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTaoficialuri sargeblobisaTvis, am warmomadgenlobaTadiplomatiuri <strong>da</strong> administraciul-teqnikuri personalis (maTTanmcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, imsaxiT, ra saxiTac aseTi gaTavisufleba gaTvaliswinebuliaSesabamisi saerTaSoriso SeTanxmebebiT, romelTa monawilec arissaqarTvelo; ucxoeTSi saqarTvelos diplomatiurwarmomadgenlobaTa qonebis importi; piradi moxmarebis sagnebisa <strong>da</strong>sayofacxovrebo nivTebis importi <strong>da</strong> droebiT Semotana, romlebicgankuTvnilia navTobisa <strong>da</strong> gazis Zebna-Ziebisa <strong>da</strong> mopovebissamuSaoebSi <strong>da</strong>saqmebuli ucxo qveynis moqalaqeebis (maTTanmcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis;sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli piris mier soflismeurneobis produqciis pirveladi miwodeba mis samrewveloga<strong>da</strong>muSavebamde (sasaqonlo kodis Secvlamde);100
Cvil bavSvTa kvebis produqtebis an/<strong>da</strong> bavSvTa higienis nawarmismiwodeba an/<strong>da</strong> importi, romlebic sabiTumo <strong>da</strong> sacalo wesiTmiwodebisas markirebulia aseTad;diabeturi puris miwodeba an/<strong>da</strong> importi, romelic sabiTumo <strong>da</strong>sacalo wesiT miwodebisas markirebulia aseTad;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8701 90110 00-8701 90 500 00 kodebSi aRniSnuli traqtorebisaTvisgankuTvnili sagareo-ekonomikuri saqmianobis sasaqonlonomenklaturis 8706 00 190 00, 8706 00 990 00, 8707 90 100 00, 8707 90 90000, 8708 10 900 00, 8708 29 100 00 - 8708 40 900 00, 8708 50 900 00 - 8708 70100 00, 8708 80 100 00, 8708 80 900 00, 8708 91 100 00, 8708 91 900 00, 870892 100 00, 8708 92 900 00, 8708 93 100 00, 8708 93 900 00, 8708 94 100 00,8708 94 900 00, 8708 99 kodebSi aRniSnuli Sasis, Zaris, nawilebisa <strong>da</strong>mowyobilobebis, agreTve sagareo-ekonomikuri saqmianobis sasaqonlonomenklaturis 8432 90 000 00 <strong>da</strong> 8433 90 000 00 kodebSi miTiTebulisaqonlis importi;sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 8703kodSi aRniSnuli msubuqi avtomobilis importi an/<strong>da</strong> miwodeba.eleqtroenergetikuli seqtoris reabilitaciisaTvis saqarTvelosparlamentis mier ratificirebuli saqarTvelos saerTaSorisoxelSekrulebebiT ucxoeTis saxelmwifoebis an/<strong>da</strong> saerTaSorisoorganizaciebis mier gacemuli SeRavaTiani kreditiT <strong>da</strong>finansebulisaqonls importi an/<strong>da</strong> samSeneblo-samontaJo, saremonto,sarestavracio, sacdel-sakonstruqtoro an/<strong>da</strong> geologiur-saZiebomomsaxurebis gaweva;eleqtroenergiis warmoebisaTvis (Tboeleqtro-sadgurebisaTvis)bunebrivi airis importi an/<strong>da</strong> miwodeba.latariebiT, kazinoebiT (samorineebiT), azartuli <strong>da</strong> sxva momgebianiTamaSobebiT momsaxurebis gaweva;Tavisufal zonaSi an Tavisufal sawyobSi saqonlis ga<strong>da</strong>tanis,sabaJo ze<strong>da</strong>mxedvelobis qveS saqonlis ganadgurebis an saxelmwifosakuTrebaSi saqonlis gacemis sabaJo <strong>da</strong>muSavebis operaciisTvisgankuTvnili saqonlis saqarTvelos sabaJo teritoriaze Semotana.saqarTvelos sabaJo kodeqsiT gansazRvruli <strong>da</strong>brunebuli saqonlis,sazRvao TevzWeris an zRvis sxva produqtebis saqarTvelos sabaJoteritoriaze Semotana.‣ dRg-sgan gaTavisufleba erTiania saqarTvelos mTelteritoriaze <strong>da</strong> moqmedebs mxolod saqarTvelos farglebSisaqonlis/momsaxurebis miwodebis dros.nulovani ganakveTiT <strong>da</strong>begvradRg-s nulovani ganakveTiT ibegreba:tvirTebis saerTaSoriso ga<strong>da</strong>zidvisa <strong>da</strong> mgzavrTa saerTaSorisoga<strong>da</strong>yvanis momsaxurebis miwodeba <strong>da</strong> maTTan <strong>da</strong>kavSirebulimomsaxurebis miwodeba:101
saerTaSoriso ga<strong>da</strong>zidvebisas tvirTis, mgzavris an/<strong>da</strong>satransporto saSualebis gagzavnasTan/miRebasTan <strong>da</strong>kavSirebiTaeroportebis, navsadgurebis, sarkinigzo <strong>da</strong> saavtomobilovagzlebis mier gaweuli momsaxureba; saerTaSoriso ga<strong>da</strong>zidvebis aero an sazRvao sanavigacio,sadispeCero an/<strong>da</strong> sainformacio momsaxureba; tvirTebis saerTaSoriso ga<strong>da</strong>zidvebis saeqspeditoromomsaxureba;saerTaSoriso ga<strong>da</strong>zidvebis tvirTisa <strong>da</strong> bargis dokumentaciismomzadebis, inspeqtirebis, <strong>da</strong>Tvalierebis, satransporto<strong>da</strong>muSavebis (maT Soris, <strong>da</strong>tvirTvisa <strong>da</strong> gadmotvirTvis)transportirebisaTvis SefuTvisa <strong>da</strong> Senaxvis momsaxureba; mgzavrTa saerTaSoriso ga<strong>da</strong>yvanis samgzavro bileTebisrealizaciis momsaxureba; aeroportebisa <strong>da</strong> navsadgurebis sabaJo kontrolis zonaSimgzavrTa momsaxureba, romlis Rirebuleba Sedis saerTaSorisoga<strong>da</strong>yvanis samgzavro bileTis fasSi;navsadgurebSi agentirebis momsaxureba.‣ zemoaRniSnul SemTxvevebSi dRg-s nulovani ganakveTisgamoyenebisTvis warsadgeni dokumentebis nusxas gansazRvravsfinansTa ministri.saqonlis eqsporti;saqonlis/momsaxurebis miwodeba, romelic gankuTvnilia ucxoeTisdiplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTaoficialuri sargeblobisaTvis, am warmomadgenlobaTa <strong>da</strong>diplomatiuri misiis wevrebis (maTTan mcxovreb ojaxis wevrTaCaTvliT) piradi sargeblobisTvis;‣ Tu romelime ucxo qveyanaSi saqarTvelos diplomatiuriwarmomadgenlobis mimarT gamoiyeneba gansxvavebuli <strong>da</strong>begvrisreJimi, maSin am qveynis diplomatiuri warmomadgenlobisTvismiwodebul saqonelze/momsaxurebaze gamoiyeneba analogiuri<strong>da</strong>begvris reJimi. aseTi qveynebis CamonaTvali <strong>da</strong> <strong>da</strong>begvris wesiganisazRvreba saqarTvelos mTavrobis <strong>da</strong>dgenilebiT.saqarTvelos erovnuli bankisaTvis oqros miwodeba;turoperatorebis mier saqarTvelos teritoriaze ucxoelituristebis organizebuli Semoyvana <strong>da</strong> maTTvis turistulimomsaxurebis paketis miwodeba;saqarTvelos sabaJo teritoriaze saqonlis ga<strong>da</strong>muSavebis sabaJoreJimSi moqceuli saqonlis (ga<strong>da</strong>muSavebis produqtis anga<strong>da</strong>umuSavebeli saqonlis) saqarTvelos teritorii<strong>da</strong>n gatana;2008 wlis 1 ianvramde eleqtroenergiis miwodeba, gar<strong>da</strong>eleqtroenergiis momxmareblisTvis miwodebisa (maT Soris, sxvamomxmareblebisaTvis Semdgomi miwodebis mizniT), agreTve ga<strong>da</strong>cemisaan/<strong>da</strong> dispeCerizaciis momsaxureba.102
saerTaSoriso sazRvao <strong>da</strong> saaviacio reisebis gansaxorcielebladbortze miwodebuli saaviacio sawvavi, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmaresaSualebebi.‣ sazRvao reisebze sawvavisa <strong>da</strong> sapoxi saSualebebis bortzemiwodebis teqnikuri <strong>da</strong> usafrTxoebis moTxovnebi ganisazRvrebasaqarTvelos finansTa ministris brZanebiT.‣ saerTaSoriso sazRvao <strong>da</strong> saaviacio reisebisgansaxorcieleblad bortze sawvavis, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmaresaSualebebis miwodeba ibegreba dRg-s nulovani ganakveTiT.aRniSnuli saSualebebis saqarTvelos teritoriaze importisasga<strong>da</strong>ixdevineba dRg an saqarTvelos finansTa saministrosSesabamisi samsaxuris mier <strong>da</strong>itoveba saqarTvelos sabaJokodeqsiT gaTvaliswinebuli garantia. importiors ubrundebadRg-s ga<strong>da</strong>xdili Tanxa an uqmdeba garantia miwodebulisaqonlis moculobis mixedviT.‣ sazRvao sawvavisa <strong>da</strong> sapoxi saSualebebis bortze miwodebisteqnikuri <strong>da</strong> usafrTxoebis moTxovnebi ganisazRvrebasaqarTvelos finansTa ministris brZanebiT. (ix. brZaneba # 1131)saqonlis eqsportis mimarT dRg-is nulovani ganakveTis gamoyeneba<strong>da</strong>saSvebia mxolod im saangariSo periodisaTvis, rodesac ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli saga<strong>da</strong>saxado organoSi waradgens Semdeg dokumentebs:rezidentis mier ucxoel pirTan <strong>da</strong>debul xelSekrulebas, romeliciTvaliswinebs saqonlis eqsports;sabaJo deklaracias saqonlis eqsportis sabaJo reJimSi gaSvebisSesaxeb.<strong>da</strong>sabegri operaciis dro<strong>da</strong>sabegri operaciis ganxorcielebis drod iTvleba:saqonlis/momsaxurebis miwodebis momenti;saqonlis miwodebisas, romelsac Tan axlavs ga<strong>da</strong>tvirTva –saqonlis ga<strong>da</strong>tvirTvis momenti.Tu saqonlis (eleqtro- an Tboenergiis, gazis an wylis) miwodeba xdebaregularulad an uwyvetad, saqonlis miwodeba Sesrulebulad iTvlebaam operaciis nebismieri nawilisTvis yoveli saga<strong>da</strong>saxado angariSfaqturisgamoweris an ga<strong>da</strong>xdis momentSi, magram ara ugvianessaangariSo Tvis bolo samuSao dRisa.Tu momsaxurebis gaweva xdeba regularulad an uwyvetad, momsaxurebisgaweva Sesrulebulad iTvleba am operaciis nebismieri nawilisaTvisyoveli saga<strong>da</strong>saxado angariS-faqturis gamoweris an ga<strong>da</strong>xdis momentSi,magram ara ugvianes saangariSo Tvis bolo samuSao dRisa.103
‣ araekonomikuri saqmianobisTvis dRg-Ti SeZenili iseTisaqonlis/momsaxurebis gamoyenebisas, romlebze<strong>da</strong>c pirsCaTvlili aqvs dRg, <strong>da</strong>sabegri operaciis ganxorcielebis drodCaiTvleba saqonlis/momsaxurebis gamoyenebis <strong>da</strong>wyebis momenti.ga<strong>da</strong>mxdelis mier saqonlis/momsaxurebis miwodebisas TavisiTanamSromlebisaTvis kompensaciiT an mis gareSe, <strong>da</strong>sabegri operaciisganxorcielebis momentad iTvleba TanamSromelTaTvissaqonlis/momsaxurebis miwodebis dro.dRg-is ga<strong>da</strong>mxdelad registraciis gauqmebis ZalaSi Sesvlis dRisaTvisga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTan arsebul saqonlis naSTze <strong>da</strong>sabegrioperaciis ganxorcielebis drod iTvleba registraciis gauqmebisZalaSi Sesvlis dRis wina dRe.dRg-is ga<strong>da</strong>mxdelis mier qonebis ijariT (maT Soris, lizingiT)ga<strong>da</strong>cemisas <strong>da</strong>sabegri operaciis ganxorcielebis drod iTvleba ijaris(maT Soris, lizingis) xelSekrulebiT gaTvaliswinebuli saijaro (maTSoris, salizingo) momsaxurebis Rirebulebis ga<strong>da</strong>xdis vadebi, magramara ugvianes saangariSo Tvis bolo samuSao dRisa.importis drosaqonlis importi xorcieldeba maSin, rodesac saqoneli sabaJokanonmdeblobis mixedviT ibegreba sabaJo ga<strong>da</strong>saxadiT, xolo Tusaqoneli gaTavisuflebulia sabaJo ga<strong>da</strong>saxadisgan, saqonlis importixorcieldeba maSin, roca masze un<strong>da</strong> ga<strong>da</strong>xdiliyo sabaJo ga<strong>da</strong>saxadi, essaqoneli gaTavisuflebuli rom ar yofiliyo sabaJo ga<strong>da</strong>saxadisgan.saqonlis miwodebis adgiliTu saqonlis miwodeba moiTxovs transportirebas, maSin saqonlismiwodebis adgilad iTvleba saqonlis adgilsamyofeli transportirebis<strong>da</strong>wyebisas. sxva SemTxvevaSi saqonlis miwodebis adgilad iTvlebasaqonlis ga<strong>da</strong>cemis adgili. eleqtro- an Tboenergiis, gazis an wylismiwodebis adgilad iTvleba saqonlis miRebis adgili. saqarTvelo<strong>da</strong>neqsportis SemTxvevaSi am saqonlis miwodebis adgilad iTvlebasaqarTvelo.momsaxurebis gawevis adgilimomsaxurebis gawevis adgilad iTvleba:uZravi qonebis adgilmdebareoba, Tu momsaxureba <strong>da</strong>kavSirebuliauSualod am qonebasTan;momsaxurebis faqtobrivad ganxorcielebis adgili, Tu igi<strong>da</strong>kavSirebulia moZrav qonebasTan;104
momsaxurebis faqtobrivad gawevis adgili, Tu igi xorcieldebakulturis, xelovnebis, ganaTlebis, turizmis, <strong>da</strong>svenebis, fizikurikulturisa <strong>da</strong> sportis sferoSi;tvirTebis ga<strong>da</strong>tanis an mgzavrTa ga<strong>da</strong>yvanis adgilsamyofelitransportirebis <strong>da</strong>wyebisas, Tu momsaxureba <strong>da</strong>kavSirebulia amga<strong>da</strong>zidvebTan.‣ saqarTvelos farglebs gareT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miermgzavrTa ga<strong>da</strong>yvanasa <strong>da</strong> tvirTebis ga<strong>da</strong>tanasTan <strong>da</strong>kavSirebulimomsaxureba iTvleba saqarTvelos teritoriazeganxorcielebulad.momsaxurebis mimRebi piris mier am momsaxurebis ekonomikurisargeblis miRebis adgili, Tu am momsaxurebis mimReb <strong>da</strong> gamwevpirTa adgilsamyofeli sxva<strong>da</strong>sxva saxelmwifoSia. am qvepunqtisdebulebebi gamoiyeneba Semdegi momsaxurebis mimarT:patentebis, licenziebis, savaWro markebis, saavtoro uflebebis ansxva analogiuri aramaterialuri aqtivis sakuTrebaSi ga<strong>da</strong>cema an<strong>da</strong>Tmoba;sakonsultacio, iuridiuli, sabuRaltro, sainJineringo, agreTveinformaciis <strong>da</strong>muSavebisa <strong>da</strong> sxva analogiuri momsaxureba;personaliT uzrunvelyofa;moZravi qonebis ijariT ga<strong>da</strong>cema (gar<strong>da</strong> satransportosaSualebebisa);xelSekrulebis ZiriTadi monawile piris (sawarmos an fizikuripiris) saxeliT moqmedi agentis mier am nawiliT gaTvaliswinebulimomsaxureba;im piris ekonomikuri saqmianobis ganxorcielebis adgili, romeliceweva momsaxurebas.‣ Tu momsaxurebis gawevis adgili zemoT aRweril ramdenimeadgils emTxveva, maSin momsaxurebis gawevis adgiliganisazRvreba momsaxurebis aRmweri rigiT pirveli punqtismixedviT.uku<strong>da</strong>begvradRg-is ga<strong>da</strong>mxdelad araregistrirebuli ararezidenti piris miersaga<strong>da</strong>saxado agentisTvis saqarTvelos teritoriaze gaweulmomsaxurebaze vrceldeba uku<strong>da</strong>begvra.‣ uku<strong>da</strong>begvris miznebisTvis saga<strong>da</strong>saxado agentad iTvlebanebismieri ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli rezidenti, romelsac aqvssaidentifikacio nomeri.105
‣ am dros saga<strong>da</strong>saxado agenti awarmoebs dRg-is <strong>da</strong>ricxvasararezidentisaTvis gasacem Tanxaze.Tu saga<strong>da</strong>saxado agenti registrirebulia dRg-is ga<strong>da</strong>mxdelad, man<strong>da</strong>ricxuli dRg un<strong>da</strong> ga<strong>da</strong>ixados dRg-is Sesaxeb im Tvis deklaraciiswardgenis dros, romelSic mox<strong>da</strong> momsaxurebis gaweva. <strong>da</strong>ricxuli dRgisbiujetSi ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli dokumenti iTvlebasaga<strong>da</strong>saxado angariS-faqturad.Tu saga<strong>da</strong>saxado agenti ar aris registrirebuli dRg-is ga<strong>da</strong>mxdelad,man <strong>da</strong>ricxuli dRg un<strong>da</strong> ga<strong>da</strong>ixados saqarTvelos finansTa ministrismier <strong>da</strong>dgenili wesiT, momsaxurebis gawevis Tvis momdevno Tvis 15ricxvamde.saga<strong>da</strong>saxado agenti saga<strong>da</strong>saxado organoSi waradgens angariSgebassaqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT.Sereuli operaciebisaqonlis/momsaxurebis miwodeba, romelic ZiriTadisaqonlis/momsaxurebis miwodebis mimarT <strong>da</strong>mxmare xasiaTisaa, iTvleba amsaqonlis momsaxurebis nawilad. isTi momsaxurebis gaweva, romelic<strong>da</strong>mxmare xasiaTisaa saqonlis importis mimarT, iTvleba am saqonlisimportis nawilad.‣ <strong>da</strong>sabegri <strong>da</strong> gaTavisuflebuli saqonlis/momsaxurebis erTadmiwodeba ganixileba, rogorc <strong>da</strong>sabegri <strong>da</strong> gaTavisuflebulisaqonlis/momsaxurebis miwodebis cal-calke operaciebi.saqonlis/momsaxurebis miwodeba piris mier, romelic aris sxva pirisagenti, ganixileba rogorc am sxva piris operaciebi, gar<strong>da</strong> agentis mierim pirisTvis gaweuli momsaxurebisa, romlis agenticaa. aRniSnuli arexeba saqarTveloSi ararezidentis mier rezidenti agentis meSveobiTsaqonlis miwodebas, roca ararezidenti ar aris registrirebuli dRg-sga<strong>da</strong>mxdelad saqarTveloSi. am SemTxvevaSi dRg-iT <strong>da</strong>begvris mizniTmiwodeba iTvleba agentis mier ganxorcielebulad.‣ <strong>da</strong>sabegri brunva aris saangariSo periodSi ganxorcielebuli<strong>da</strong>sabegri operaciebis Tanxis jami.‣ <strong>da</strong>sabegri brunvi<strong>da</strong>n biujetSi Sesatani dRg-s TanxaganisazRvreba, rogorc sxvaoba <strong>da</strong>sabegr brunvaze <strong>da</strong>ricxulidRg-is Tanxasa <strong>da</strong> CasaTvleli dRg-s Tanxebs Soris.dRg-s CasaTvleli Tanxa106
dRg-s CaTvlis ufleba aqvs dRg-is ga<strong>da</strong>mxdelad registrirebul pirs.CasaTvleli dRg-s Tanxa aris ga<strong>da</strong>saxadis Tanxa, romelic ga<strong>da</strong>xdiliaan ga<strong>da</strong>saxdelia gamowerili saga<strong>da</strong>saxado angariS-faqturebis an/<strong>da</strong>sabaJo deklaraciebis mixedviT <strong>da</strong>sabegr operaciebze an/<strong>da</strong> <strong>da</strong>sabegrimportze, Tu saqoneli/momsaxureba gamoiyeneba an gamoyenebuli iqnebaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikuri saqmianobisTvis.Tu dRg-is ga<strong>da</strong>mxdelis mier wardgenili saga<strong>da</strong>saxado angariSfaqturebisan/<strong>da</strong> sabaJo deklaraciebis mixedviT ga<strong>da</strong>xdili an/<strong>da</strong>ga<strong>da</strong>saxdeli dRg nawilobriv gaTvaliswinebulia ga<strong>da</strong>mxdelisekonomikuri saqmianobisTvis, nawilobriv ki – sxva miznebisTvis, dRg-sCasaTvleli Tanxa ganisazRvreba mxolod ekonomikuri saqmianobisaTvisgamoyenebuli an gamosayenebeli saqonlis/momsaxurebis RirebulebisSesabamisad. Tu SeuZlebelia aseTi gamijvna, dRg-s CaTvla iwarmoebaproporciulad.dRg-s CaTvla ar warmoebs:msubuq avtomobilebze, gar<strong>da</strong> im pirebis mier SeZenili msubuqiavtomobilebisa, romelTa ZiriTadi saqmianobaa msubuqiavtomobilebis yidva-gayidva, lizingiT gacema, gaqiraveba, asevegar<strong>da</strong> im SemTxvevisa, Tu am piris Semosavlebi mxolod avtomobiliTmomsaxurebazea <strong>da</strong>mokidebuli;saqvelmoqmedo an socialuri mizniT gasarTobi RonisZiebebisTvis anwarmomadgenlobiTi xarjebisas ga<strong>da</strong>xdil dRg-s Tanxebze;im saqonelze/momsaxurebaze ga<strong>da</strong>xdil dRg-ze, romelic gamoiyenebamxolod dRg-sgan gaTavisuflebuli saqonlis/momsaxurebissawarmoeblad, miuxe<strong>da</strong>vad imisa, gaTvaliswinebulia Tu ara misiSemdgomi miwodeba;im saga<strong>da</strong>saxado angariS-faqturebiT, romlebic ar iZlevasaqonlis/momsaxurebis gamyidvelis identificirebis saSualebas.‣ dRg-s CaTvla ar warmoebs im saga<strong>da</strong>saxado angariS-faqturebiT,romlebic ar aris warmodgenili myidvelis (CaTvlis mimRebis)mier dRg-s saangariSo periodis <strong>da</strong>mTavrebi<strong>da</strong>n ara ugvianes 45dRisa.Tu dRg-s ga<strong>da</strong>mxdels aqvs <strong>da</strong>sabegri <strong>da</strong> kodeqsis Tanaxmad dRg-sgangaTavisuflebuli operaciebi, maSin dRg-s CasaTvleli TanxaganisazRvreba mxolod <strong>da</strong>sabegr operaciebSi gamoyenebulisaqonlis/momsaxurebis Rirebulebis Sesabamisad. Tu SeuZlebelia aseTigamijvna, dRg-s CasaTvleli Tanxa ganisazRvreba saerTo brunvis TanxaSi<strong>da</strong>sabegri brunvis xvedriTi wonis mixedviT, romelic gamoiangariSebasaangariSo Tvis saerTo brunvaSi <strong>da</strong>sabegri brunvis xvedriTi wonissafuZvelze. aseT SemTxvevaSi xvedriTi wonis mixedviT gansazRvrulidRg-s CasaTvleli Tanxis <strong>da</strong>zusteba warmoebs mimdinare saga<strong>da</strong>saxadowlis dekembris Tvis deklaraciaSi wliuri <strong>da</strong>sabegri <strong>da</strong>gaTavisuflebuli brunvebis xvedriTi wonis mixedviT.107
‣ dRg-s ga<strong>da</strong>mxdelad registrirebuli piri valdebuliasaqonlis/momsaxurebis mimRebis moTxovnisas, <strong>da</strong>sabegrioperaciis ganxorcielebi<strong>da</strong>n ara ugvianes meore dRisa,gamoweros saga<strong>da</strong>saxado angariS-faqtura <strong>da</strong> warudginos igimimRebs, miuxe<strong>da</strong>vad imisa, aris Tu ara es ukanaskneliga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.saga<strong>da</strong>saxado angariS-faqtura aris saqarTvelos finansTa ministrismier <strong>da</strong>dgenili formis mkacri aRricxvis dokumenti, romliTac<strong>da</strong>sturdeba dRg-Ti <strong>da</strong>sabegri operaciis ganxorcielebis faqti (ix.finansTa ministris brZaneba # 84).‣ <strong>da</strong>uSvebelia saqonlis/momsaxurebis mimwodeblis mier,arasworad Sevsebuli saga<strong>da</strong>saxado angariS-faqturis wardgena,romelic Sesabamisi Tvis dRg-s deklaraciasTan erTadwaredgineba saga<strong>da</strong>saxado organos misi gauqmebis mizniT.saqarTvelos finansTa ministrs ufleba aqvs calkeulsaqonelze/momsaxurebaze, agreTve calkeuli kategoriismyidvelebisTvis, SemoiRos gansxvavebuli formis specialurisaga<strong>da</strong>saxado angariS-faqtura <strong>da</strong> gansazRvros misi gacemis, aRricxvisa<strong>da</strong> gamoyenebis wesi.dRg-is im ga<strong>da</strong>mxdelebisTvis, romlebic TavianT saqmianobasTan<strong>da</strong>kavSirebuli yvela sameurneo operaciis buRaltrul aRricxvasaxdenen kompiuteruli sistemebisa <strong>da</strong> programebis gamoyenebiT <strong>da</strong>romelTa mier momsaxurebis gaweva an eleqtro- <strong>da</strong> Tboenergiis, gazisa<strong>da</strong> wylis miwodeba xdeba regularulad an uwyvetad, momxmarebelTafarTo wrisTvis, SesaZlebelia SemoRebul iqnes kompiuteruli wesiTamobeWdili saga<strong>da</strong>saxado angariS-faqtura, romelic myidvelswaredgineba saangariSo periodSi ganxorcielebuli miwodebebismixedviT <strong>da</strong> romlis numeraciisa <strong>da</strong> CaTvlebSi gamoyenebis wessgansazRvravs saqarTvelos finansTa ministri.dRg-s ga<strong>da</strong>mxdeli valdebulia:registraciis adgilis mixedviT saga<strong>da</strong>saxado organoSi waradginosdRg-s deklaracia yovel saangariSo periodze ara ugvianes amperiodis momdevno Tvis 15 ricxvisa (ix. finansTa ministris brZaneba# 57).yovel saangariSo periodze deklaraciis warsadgenad <strong>da</strong>dgenilva<strong>da</strong>Si ga<strong>da</strong>ixados dRg.‣ zemoT aRniSnuli valdebulebebi ar vrceldeba im pirze,romelic ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvleba mxolod saqonlisimportisas an/<strong>da</strong> uku<strong>da</strong>begvrisas.‣ <strong>da</strong>sabegr importze dRg-s <strong>da</strong>ricxvasa <strong>da</strong> ga<strong>da</strong>xdevinebasawarmoeben sabaJo organoebi.108
saangariSo periodSi, dRg-s ga<strong>da</strong>mxdelis mier ganxorcielebulisaqonlis eqsportisas an/<strong>da</strong> amortizacias <strong>da</strong>qvemdebarebuli ZiriTadisaSualebebis SeZenisas an/<strong>da</strong> importisas, agreTve ZiriTadi saSualebebiswarmoebisTvis SeZenil saqonelze CasaTvleli dRg-s Tanxis ga<strong>da</strong>meteba<strong>da</strong>ricxul dRg-s Tanxaze ubrundeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelssaga<strong>da</strong>saxado organoSi gancxadebis wardgeni<strong>da</strong>n 1 Tvis ganmavlobaSi.‣ dRg-s sxva ga<strong>da</strong>mxdelebs CasaTvleli Tanxis ga<strong>da</strong>metebasaangariSo periodSi <strong>da</strong>ricxul dRg-s Tanxaze CaeTvlebaT dRg-smomavali periodebis ga<strong>da</strong>saxdelebSi an ubrundebaT 6 TvisSemdeg.saga<strong>da</strong>saxado organos mier dRg-s ga<strong>da</strong>mxdelisTvis Tanxis SecdomiT<strong>da</strong>brunebis SemTxvevaSi saga<strong>da</strong>saxado organos SeuZlia moiTxovos amTanxis <strong>da</strong>bruneba dRg-s ga<strong>da</strong>xdevinebis wesiT.‣ Tu saga<strong>da</strong>saxado SemowmebiT <strong>da</strong>dgin<strong>da</strong>, rom ganxorciel<strong>da</strong>usaqonlo operaciebi an fiqtiuri garigebebi, maSin am angariSfaqturebismixedviT myidvelisTvis dRg-s CaTvla uqmdeba.aRniSnuli debuleba vrceldeba grantiT SeZenilsaqonelze/momsaxurebazec.grantis mimReb pirs 18 , romelic yidulobs grantis xelSekrulebispirobebiT gaTvaliswinebul saqonels an/<strong>da</strong> amave sawyisebze iRebsmomsaxurebas, ufleba aqvs CaiTvalos an <strong>da</strong>ibrunos amsaqonlisTvis/momsaxurebisTvis ga<strong>da</strong>xdili dRg 1 Tvis va<strong>da</strong>Sisaga<strong>da</strong>saxado organoSi angariS-faqturis an uku<strong>da</strong>begvrisas ga<strong>da</strong>xdilidRg-s ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis wardgenis safuZvelze.‣ dRg-is CaTvla an <strong>da</strong>bruneba xdeba mxolod im SemTxvevaSi, Tugancxadeba saga<strong>da</strong>saxado organos waredgineba <strong>da</strong>sabegrioperaciis ganxorcielebi<strong>da</strong>n 3 TveSi.ucxo qveynis moqalaqeebs saqarTveloSi SeZenili saqonlis saqarTvelosteritorii<strong>da</strong>n gatanisas ufleba aqvT <strong>da</strong>ibrunon am saqonlisaTvisga<strong>da</strong>xdili dRg-is Tanxa. aRniSnuli Tanxis <strong>da</strong>bruneba xdeba saqonlisuflebamosili gamyidvelis mier gamowerili specialuri qviTrissafuZvelze, romelic aris saqarTvelos finansTa ministris mier<strong>da</strong>dgenili formis, mkacri aRricxvis dokumenti.ucxo qveynis moqalaqeebisTvis dRg-is Tanxis <strong>da</strong>bruneba xdeba mxolodim SemTxvevaSi, Tu:18 „grantebis Sesaxeb“ saqarTvelos kanonis me-4 muxlis Sesabamisad grantis mimRebi SeiZlebaiyos: saqarTvelos saxelmwifo saqarTvelos prezidentis mier uflebamosili organos(organizaciis) saxiT; saqarTvelos saxelmwifo xelisuflebisa <strong>da</strong> adgilobriviTviTmmarTvelobis organo; saqarTvelos rezidenti an ararezidenti arasamewarmeoiuridiuli piri, misi warmomadgenloba, filiali, ganyofileba; saqarTvelos moqalaqe.109
saqarTvelos teritorii<strong>da</strong>n saqonlis gatana xorcieldeba misiSeZeni<strong>da</strong>n 45 kalen<strong>da</strong>ruli dRis ganmavlobaSi;SeZenili saqonlis Rirebuleba erTi qviTris mixedviT aRemateba 400lars (dRg-is gareSe).‣ dRg-is Tanxis <strong>da</strong>brunebis wesi, kriteriumebi, romlebsac un<strong>da</strong>akmayofilebdes saqonlis uflebamosili gamyidveli <strong>da</strong> agreTveim saqonlis nusxa, romelze<strong>da</strong>c ar vrceldeba dRg-s <strong>da</strong>bruneba,ganisazRvreba saqarTvelos mTavrobis <strong>da</strong>dgenilebiT.aqciziaqcizis ga<strong>da</strong>mxdelia piri, romelic:awarmoebs aqcizur saqonels saqarTveloSi _ Tavis mier warmoebulsaqonelze;axorcielebs aqcizuri saqonlis imports saqarTveloSi _ Tavismier ganxorcielebul importze;axorcielebs aqcizuri saqonlis eqsports _ Tavis mierganxorcielebul eqsportze;axorcielebs bunebrivi airovani kondensatis Aan/<strong>da</strong> bunebrivi airismiwodebas avtosatransporto saSualebebisaTvis _ aseT miwodebaze.‣ <strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebul saqonelzeaqcizis ga<strong>da</strong>mxdelad iTvleba saqonlis mwarmoebeli(ga<strong>da</strong>mamuSavebeli).aqciziT <strong>da</strong>begvris obieqtia <strong>da</strong>sabegri operacia <strong>da</strong> saqarTveloSiaqcizuri saqonlis importi. aqciziT <strong>da</strong>sabegri operaciebia:mwarmoeblis mier saqarTveloSi warmoebuli aqcizuri saqonlismiwodeba an/<strong>da</strong> sawyobi<strong>da</strong>n sarealizaciod gatana;mwarmoeblis mier <strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebuliaqcizuri saqonlis ga<strong>da</strong>cema <strong>da</strong>mkveTisaTvis;sakuTari warmoebis aqcizuri saqonlis gamoyeneba araaqcizurisaqonlis warmoebisaTvis;aqcizuri saqonlis eqsporti;bunebrivi airovani kondensatis an/<strong>da</strong> bunebrivi airis miwodebaavtosatransporto saSualebebisTvis.<strong>da</strong>sabegri operaciisa <strong>da</strong> importis moculoba (Tanxa) ganisazRvreba:saqarTveloSi warmoebuli saqonlisTvis (gar<strong>da</strong> Savi an/<strong>da</strong> feradiliTonebis jarTis, alkoholuri sasmelebis, navTobproduqtebis,Tambaqos nawarmis msubuqi avtomobilebisa <strong>da</strong> bunebrivi airovanikondensatis an/<strong>da</strong> bunebrivi airis) – im Tanxis (aqcizisa <strong>da</strong> dRg-sgareSe) mixedviT, romelic un<strong>da</strong> mieRo an miiRo ga<strong>da</strong>saxadis110
ga<strong>da</strong>mxdelma <strong>da</strong>mkveTisgan an sxva pirisgan, magram aranaklebsaqonlis sabiTumo sabazro fasisa (aqcizisa <strong>da</strong> dRg-is gareSe).ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier sacalo sabazro fasiT gayidulisaqonlis mimarT <strong>da</strong>sabegri operaciis Tanxa ganisazRvreba sabiTumosabazro fasis (dRg-sa <strong>da</strong> aqcizis gareSe) mixedviT;saqarTveloSi saqonlis importisas (gar<strong>da</strong> alkoholuri sasmelebis,navTobproduqtebis, Tambaqos nawarmis msubuqi avtomobilebisa <strong>da</strong>bunebrivi airovani kondensatis an/<strong>da</strong> bunebrivi airis) – sabaJokanonmdeblobiT gansazRvruli saqonlis sabaJo Rirebulebisa <strong>da</strong>saqarTveloSi saqonlis importisas ga<strong>da</strong>saxdeli mosakreblebisa <strong>da</strong>ga<strong>da</strong>saxadebis Tanxis (aqcizisa <strong>da</strong> dRg-is gareSe) jamiT;Savi an/<strong>da</strong> feradi liTonebis jarTisTvis – jarTis woniT;alkoholuri sasmelebisTvis –sasmelis moculobiT;Tambaqos nawarmisTvis – nawarmis raodenobiT;navTobproduqtebisTvis – produqtis woniT;msubuqi avtomobilebisTvis – Zravis moculobiT;bunebrivi airovani kondensatisTvis an/<strong>da</strong> bunebrivi airisTvis.<strong>da</strong>sabegri operaciisa <strong>da</strong> <strong>da</strong>sabegri importis drod iTvleba:saqarTveloSi warmoebuli aqcizuri saqonlis miwodebisas an/<strong>da</strong>sawyobi<strong>da</strong>n sarealizaciod gatanisas _ moqmedebis ganxorcielebismomenti;<strong>da</strong>mkveTis nedleuliT saqarTveloSi warmoebuli aqcizuri saqonlisga<strong>da</strong>cemisas <strong>da</strong>mkveTisTvis _ ga<strong>da</strong>cemis momenti;aqcizuri saqonlis importisas _ importis ganxorcielebis dro;araaqcizuri saqonlis warmoebisaTvis sakuTari warmoebis aqcizurisaqonlis gamoyenebisas _ saqonlis gamoyenebis <strong>da</strong>wyebis dro;aqcizuri saqonlis eqsportisas _ eqsportis ganxorcielebis dro;avtosatransporto saSualebebisTvis bunebrivi airovani kondensatisan/<strong>da</strong> bunebrivi airis miwodebisas _ saqonlis miwodebis momenti.aqcizuri saqoneli ibegreba Semdegi ganakveTebiT (ix. cxrili # 11):saqonlis <strong>da</strong>saxelebasaqonlisnomenklaturiskodizomiserTeuliaqcizisganakveTi1 2 3 4 51 cqriala <strong>da</strong> SuSxuna2204 10Rvinoebi (maT Soris, Sampanuri) 2204 21 100 002204 29 100 001 litri 0,70 lari2 Semagrebuli Rvinoebi:CamosxmuliCamosasxmeli3 vermuti <strong>da</strong> sxva naturaluriRvinoebi, romlebsac <strong>da</strong>matebuliaqvT mcenareuli an aromatulieqstraqtebi4 yurZnis naturaluri Rvinoebi,romlebic ar Sedis am cxrilis2204 21 870 002204 21 990 002204 29 870 002204 29 990 001 litri1,20 lari0,70 lari2205 1 litri 2,50 lari111
pirvel <strong>da</strong> me-2 nawilebSi:CamosxmuliCamosasxmeli5 sxva <strong>da</strong>duRebuli sasmelebi (vaSlissidri, peri, Taflis sasmeli);<strong>da</strong>duRebuli sasmelebis narevi <strong>da</strong><strong>da</strong>duRebuli sasmelebisa <strong>da</strong>ualkoholo sasmelebis narevi,romlebic am cxrilSi sxva adgilasar aris <strong>da</strong>saxelebuli2204 1 litri0,40 lari0,10 lari2206 00 1 litri 2,50 lari6 eTilis spirti 2207 1 litri 1,30 lari7 spirtiani sasmelebi, romlebicmiRebulia yurZnis Rvinis an WaWis 2208 20 1 litri 2,30 laridistilaciiT8 viski 2208 30 1 litri 2,50 lari9 romi <strong>da</strong> tafia 2208 40 1 litri 2,50 lari10 jini <strong>da</strong> Rviis nayeni 2208 50 1 litri 2,50 lari11 arayi 2208 60 1 litri 1,50 lari12 liqiori <strong>da</strong> tkbili nayeni 2208 70 1 litri 2,30 lari13 sxva spirtiani sasmelebi 2208 90 1 litri 2,50 lari14 ludi 2203 00 1 litri 0,20 lari15 Tambaqos nawarmis (Tambaqosnedleulis gar<strong>da</strong>) importi:- sigara <strong>da</strong> sigarebi ga<strong>da</strong>WriliboloebiT, romlebic SeicavsTambaqos- sigarela (wvrili sigarebi),romlebic Seicavs Tambaqosfiltriani sigaretiyvela <strong>da</strong>narCeni ufiltro sigareti<strong>da</strong> papirosisamrewvelo <strong>da</strong>mzadebis sxvaTambaqo <strong>da</strong> Tambaqos samrewveloSemcvlelebi, Tambaqo`homogenizebuli~ an `aRdgenili~,Tambaqos eqstraqtebi <strong>da</strong> esenciebi;2402 10 000 012402 10 000 022402 202402 202403 (gar<strong>da</strong> 240310 900 00, 240399 900 00)1 Reri20 Reri20 Reri20 Reri1 kg0,90 lari1,00 lari0,60 lari0,15 lari20 larib. adgilobrivi warmoebis Tambaqosnawarmi (Tambaqos nedleulis gar<strong>da</strong>):sigara, sigarebi ga<strong>da</strong>WriliboloebiT, romlebic SeicavenTambaqossigarela (wvrili sigarebi)romlebic Seicaven Tambaqosfiltriani sigaretiyvela <strong>da</strong>narCeni ufiltro sigareti<strong>da</strong> papirosisamrewvelo <strong>da</strong>mzadebis sxva Tambaqo<strong>da</strong> Tambaqos samrewveloSemcvlelebi, Tambaqo„homogenizebuli“ an „aRdgenili“,Tambaqos eqstraqtebi <strong>da</strong> esenciebi16 msubuqi avtomobilebi (<strong>da</strong>sabegrioperaciis ganxorcielebis welsa <strong>da</strong>msubuqi avtomobilis gamoSvebiswels Soris sxvaobis mixedviT,2402 10 000 012402 10 000 022402 202402 202403 (gar<strong>da</strong> 240310 900 00, 240399 900 00)1 Reri20 Reri20 Reri20 Reri1 kg8703 Zravismoculobis 1 sm30,70 lari0,80 lari0,40 lari0,10 lari20 lari112
xolo importis SemTxvevaSi – sabaJodeklaraciis registraciis welsa <strong>da</strong>msubuqi avtomobilis gamoSvebiswels Soris sxvaobis mixedviT):1 wlamde1 wlisg) 2 wlisd) 3 wlise) 4 wlisv) 5 wlisz) 6 wlisT) 7 wlis8 wlisk) 9 wlisl) 10 wlism) 11 wlisn) 12 wliso) 13 wlisp)14 wlisJ) 14 welze meti17 bunebrivi airovani kondensati <strong>da</strong>bunebrivi airi,gar<strong>da</strong> milsadenisa18 navTobis distilatebi:msubuqisaSualomZime19 zeTebi <strong>da</strong> qvanaxSiris fisebisaganmaRal temperaturaze gamoxdilisxva produqtebi, romlebSicaromatuli Semadgeneli nawilebismasa aRemateba araaromatulebismasas (gar<strong>da</strong> am kodebSi aRniSnulinaftalinisa <strong>da</strong> kreozotulizeTebisa, romlebic gamoiyeneba xisSpalebis (sasaqonlo kodi 4406 10)gasaJRenTad <strong>da</strong> naxSirbadis(sasaqonlo jgufis kodi 2803)misaRebad20 navTobis airebi <strong>da</strong> airisebrinaxSirwyalbadebi21 bitumovani mineralebisaganmiRebuli navTobi <strong>da</strong> navTobproduqtebi,nedli navTobis gar<strong>da</strong>;produqtebi, sxva adgilas <strong>da</strong>usaxelebeli,bitumovanimineralebisagan miRebuli navTobisan navTobproduqtebis 70 mas.% anmeti SemcvelobiT, amasTan, esproduqtebi warmoadgenen Ziri- TadSemadgenlebs (gar<strong>da</strong> am kodebSiaRniSnuli navTobis msubuqi,2709 00 100 002711 11 000 002711 21 000 002710 112710 19 110 00 –2710 19 290 00;2710 19 310 00 –2710 19 990 002707 (gar<strong>da</strong>2707 10 100 00 -2707 60 000 00;2707 91 000 00;2707 99 910 00)2711 122711 132711 14 000 002711 19 000 002710 (gar<strong>da</strong>2710 11 110 00 -2710 19 490 00<strong>da</strong>2710 19 510 00 -2710 19 690 00)1000m31 tona1 tona1 tona1,5 lari1,5 lari1,4 lari1,3 lari1,2 lari1,0 lari0,7 lari0,5 lari0,5 lari0,5 lari0,5 lari0,5 lari0,5 lari0,6 lari0,7 lari0,8 lari80 lari250 lari220 lari150 lari1 tona 350 lari1 tona 120 lari1 tona400 lari113
saSualo <strong>da</strong> mZime distilatebisa <strong>da</strong>mazuTisa)22 pirolizis Txevadi produqti 3911 90 1 tona 400 lari23 misarTi, gamxsneli, antidetonatori 2707 10 100 00 -2707 60 000 00(gar<strong>da</strong> 2707 40000 00);2712 20;1 tona 400 lari2902 11 100 00 -2902 30 900 00;2905 11 000 00 -2905 16 800 00;3811 11 100 00 -3811 90 000 00;3814 00 100 00;3814 00 900 00;24 aramineraluri zeTebi 3403 11 000 003403 19 100 003403 19 910 00 1 tona 400 lari3403 19 990 003403 91 000 003403 99 100 003403 99 900 0025 Savi an/<strong>da</strong> feradi liTonebis jarTiseqsporti 1 tona 25 laricxrili # 11‣ saqonlis importisas an/<strong>da</strong> Savi an/<strong>da</strong> feradi liTonebiseqsportisas aqcizis ga<strong>da</strong>xdevinebas axorcieleben sabaJoorganoebi sabaJo ga<strong>da</strong>saxadisaTvis miRebuli procedurebisSesabamisad.‣ aqcizuri saqonlis eqsporti ibegreba nulovani ganakveTiT,gar<strong>da</strong> Savi an/<strong>da</strong> feradi liTonebis eqsportisa.nulovani ganakveTis gamoyeneba <strong>da</strong>saSvebia mxolod im saangariSoperiodisTvis, romlisTvisac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saga<strong>da</strong>saxadoorganoSi waradgens Semdeg dokumentebs:saga<strong>da</strong>saxado angariS-faqturas <strong>da</strong> saga<strong>da</strong>saxado angariS-faqturaSiaRniSnuli aqcizis Tanxis momwodeblisaTvis ga<strong>da</strong>xdis<strong>da</strong>ma<strong>da</strong>sturebel dokuments;rezidentis mier ucxoel pirTan <strong>da</strong>debul xelSekrulebas, romeliciTvaliswinebs saqonlis eqsports;sabaJo deklaracias saqonlis eqsportis sabaJo reJimSi gaSvebisSesaxeb.pirs, romelic axorcielebs <strong>da</strong>sabegr operacias (maT Soris aqcizurisaqonlis eqsports), ufleba aqvs miiRos saga<strong>da</strong>saxado CaTvlamiwodebuli (maT Soris ga<strong>da</strong>cemuli, sawyobi<strong>da</strong>n sarealizaciodgatanili, eqsportirebuli) aqcizuri saqonlis sawarmoebladgamoyenebul sxva aqcizur saqonelze (nedleulze) ga<strong>da</strong>xdili an114
ga<strong>da</strong>saxdeli odenobiT, an <strong>da</strong>ibrunos aqcizi. CaTvlis an <strong>da</strong>brunebisanalogiuri wesi gamoiyeneba aqcizuri saqonlis sawarmoebladmwarmoeblis mier importirebul sxva aqcizur saqonelze (nedleulze).neba<strong>da</strong>rTulia ga<strong>da</strong>xdili aqcizis CaTvla an <strong>da</strong>bruneba im aqcizursaqonelze, romelic gamoiyeneba:nimuSebis saxiT analizis Catarebis an warmoebis procesSiaucilebeli SemowmebisTvis;mecnieruli kvlevisTvis;saavadmyofoebsa <strong>da</strong> afTiaqebSi samedicino miznebisTvis.aqcizis CaTvla an <strong>da</strong>bruneba xorcieldeba mwarmoeblis mier angariSfaqturisan/<strong>da</strong> sabaJo deklaraciis wardgenis SemTxvevaSi, raca<strong>da</strong>sturebs myidvelis mier aqcizis ga<strong>da</strong>x<strong>da</strong>s saqonlis (nedleulis)mwarmoeblisTvis an/<strong>da</strong> aqcizuri saqonlis (nedleulis) importisas.Tu aqcizuri saqonli<strong>da</strong>n (nedleuli<strong>da</strong>n) erTdroulad iwarmoeba sxvaaqcizuri <strong>da</strong> araaqcizuri saqoneli, CaTvla ganxorcieldeba warmoebuliaqcizuri saqonlis raodenobis proporciulad, magram ara umetes aseTaqcizur saqonelze gamoangariSebuli aqcizisa.‣ aqcizi ga<strong>da</strong>x<strong>da</strong>s eqvemdebareba <strong>da</strong>sabegri operaciisganxorcielebis Tvis momdevno Tvis 15 ricxvisTvis.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels romelime periodisTvis aqvs aqcizisva<strong>da</strong>ga<strong>da</strong>cilebuli <strong>da</strong>valianeba, maSin am <strong>da</strong>valianebis warmoqmnismomenti<strong>da</strong>n misi <strong>da</strong>farvis momentamde mas ekrZaleba saqonlis miwodeba(sawyobi<strong>da</strong>n gatana) masze aqcizis ga<strong>da</strong>uxdelad.‣ am SemTxvevaSi <strong>da</strong>sabegri operaciis ganxorcielebisas aqciziga<strong>da</strong>ixdeba operaciis ganxorcielebis momentSi.saqarTvelos teritoriaze aqcizuri markebiT markirebas<strong>da</strong>qvemdebarebuli nawarmis mwarmoeblebi <strong>da</strong> importiorebi(deklarantebi) aqcizuri markis SeZenisas ixdian aqcizs <strong>da</strong> markebisnominalur Rirebulebas sruli odenobiT. nominalis RirebulebaganisazRvreba saqarTvelos finansTa ministris brZanebiT (ix finansTaministris brZaneba # 171).aqcizisgan gaTavisuflebaaqcizisgan gaTavisuflebulia:fizikuri piris mier sakuTari moxmarebisTvis warmoebulialkoholuri sasmelebi;fizikuri piris mier 2 litri alkoholuri sasmelisa <strong>da</strong> 200 Rerisigaretis importi;115
saqarTveloSi avtosatransporto saSualebiT Semomsvleli pirisavtosatransporto saSualebis im stan<strong>da</strong>rtul avzSi arsebulisawvavi, romelic Zravis kvebis sistemasTan konstruqciulad <strong>da</strong>teqnologiurad aris <strong>da</strong>kavSirebuli;aqcizuri saqonlis tranziti <strong>da</strong> droebiT Semotana saqarTvelossabaJo teritoriaze; saqarTvelos sabaJo teritoriaze aqcizurisaqonlis droebiT Semotanisas (gar<strong>da</strong> saqarTvelos sabaJo kodeqsis128-e muxlis moTxovnebis Sesabamisad gansazRvruli aqcizurisaqonlis droebiT Semotanisa, agreTve im msubuqi avtomobilebisdroebiT Semotanisa, romlebic gankuTvnilia ucxo qveynisdiplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTaoficialuri sargeblobisaTvis, am warmomadgenlobaTadiplomatiuri <strong>da</strong> administraciul-teqnikuri personalis (maTTanmcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, agreTvesaqarTvelos sabaJoO kodeqsis 128-e muxlis moTxovnebis SesabamisadgansazRvruli im aqcizuri saqonlis droebiT Semotanisas,romelsac gaugrZel<strong>da</strong> saqarTvelos sabaJo teritoriaze droebiTyofnis va<strong>da</strong>, ga<strong>da</strong>ixdevineba aqcizi, an xolo saqarTvelo<strong>da</strong>naRniSnuli saqonlis gatanisas sabaJo kodeqsis 130-e muxlisdebulebebis gaTvaliswinebiT brundeba aqcizis ga<strong>da</strong>xdili Tanxa anuqmdeba garantia faqtobrivad gatanili saqonlis RirebulebismixedviT.saerTaSoriso saaviacio reisebis gansaxorcieleblad bortzemisawodebeli saaviacio sawvavis, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmaresaSualebebis importi, risTvisac ga<strong>da</strong>ixdevineba aqcizi ansaqarTvelos finansTa saministros Sesabamisi samsaxuris mier<strong>da</strong>itoveba saqarTvelos sabaJo kodeqsiT gaTvaliswinebuli garantia.importiors ubrundeba ga<strong>da</strong>xdili Tanxa an uqmdeba garantiasaerTaSoriso saaviacio reisebis gansaxorcieleblad bortzefaqtobrivad miwodebuli am saqonlis moculobis mixedviT.„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvrulinavTobisa <strong>da</strong> gazis operaciebis gansaxorcielebladnavTobproduqtebis importi an/<strong>da</strong> miwodeba;misarTis, gamxsnelisa <strong>da</strong> detonatoris importi, Tu igi argamoiyeneba aqcizuri saqonlis warmoebisTvis. aRniSnuli saqonlisimportisas ga<strong>da</strong>ixdevineba aqcizi, xolo im dokumentaciis wardgenisSemdeg, romelic a<strong>da</strong>sturebs saqonlis gamouyeneblobas aqcizurisaqonlis warmoebisTvis, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels sabaJo organoebiubruneben aqcizis ga<strong>da</strong>xdil Tanxas.saerTaSoriso sazRvao reisebis gansaxorcieleblad bortzemisawodebeli sawvavisa <strong>da</strong> sapoxi saSualebebis importi, risTvisacga<strong>da</strong>ixdevineba aqcizi an saqarTvelos finansTa saministrosSesabamisi samsaxuris mier <strong>da</strong>itoveba saqarTvelos sabaJo kodeqsiTgaTvaliswinebuli garantia. importiors ubrundeba aqcizisga<strong>da</strong>xdili Tanxa an uqmdeba garantia saerTaSoriso sazRvaoreisebis gansaxorcieleblad bortze faqtobrivad miwodebuli amsaqonlis moculobis mixedviT.116
deklaraciis wardgenaaqcizuri saqonlis mwarmoebelma <strong>da</strong> avtosatransportosaSualebebisTvis bunebriv airovani kondensatis an/<strong>da</strong> bunebrivi airismimwodebelma yoveli saangariSo Tvis mixedviT momdevno Tvis 15ricxvisTvis un<strong>da</strong> waradginos deklaracia Catarebuli <strong>da</strong>sabegrioperaciebis aRniSvniT, saqarTvelos finansTa ministris mier <strong>da</strong>dgeniliwesiTa <strong>da</strong> formiT (ix. finansTa ministris brZaneba # 77).‣ aqcizis ga<strong>da</strong>mxdelma deklaraciaSi un<strong>da</strong> Seitanos ganacxadiCaTvlis Taobaze (aseTis arsebobis SemTxvevaSi).‣ piri, romelic ar aris aqcizis ga<strong>da</strong>mxdeli, magram ufleba aqvsmiiRos CaTvla, waradgens gancxadebas kompensaciis misaReba<strong>da</strong>seTi uflebis warmoSobi<strong>da</strong>n 3 Tvis ganmavlobaSi.aqciziT <strong>da</strong>sabegri operaciis (gar<strong>da</strong> eqsportisa) an importisganxorcielebamde aqcizuri markebis savaldebulo <strong>da</strong>rTvaseqvemdebareba (ix. finansTa ministris brZaneba # 404):alkoholiani sasmelebi (maT Soris ludi), romlebSic alkoholisSemcveloba aRemateba 1,15 graduss (gar<strong>da</strong> 50 gramsa <strong>da</strong> masze naklebitevadobis, agreTve 10 litrze meti moculobis WurWelSiCamosxmulisa, agreTve fizikuri piris mier 2 litramde alkoholurisasmelis importisas);Tambaqos nawarmi (gar<strong>da</strong> mosawevi (Cibuxis) Tambaqosi, agreTvefizikuri piris mier 200 Rermade Tambaqos nawarmis importisas).akrZalulia:aqcizuri markebiT niSandebis gareSe markirebas <strong>da</strong>qvemdebarebulisaqonliT <strong>da</strong>sabegri operaciis (gar<strong>da</strong> eqsportisa) an/<strong>da</strong> importisganxorcieleba;Camosasxmeli an/<strong>da</strong> 10 litrze meti moculobis WurWelSi Camosxmulialkoholuri sasmelebis (gar<strong>da</strong> ludisa <strong>da</strong> Rvinisa) sacalo qselSimiwodeba.‣ 2006 wlis 15 maisamde gacemuli aqcizuri markebi <strong>da</strong> maTSesaZenad ga<strong>da</strong>xdili Tanxebi (aqcizi <strong>da</strong> nominalis Rirebuleba)ukan <strong>da</strong>brunebas an gaangariSebas ar eqvemdebareba, xolo aseTiaqcizuri markebiT markirebuli Tambaqos nawarmis importi an/<strong>da</strong>miwodeba ganxorcieldes 2005 welis moqmedi kanonmdeblobisSesabamisad.markirebas <strong>da</strong>qvemdebarebuli aqcizuri saqonlis niSandeba xdebasaqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT (ix. finansTaministris brZaneba # 897).saga<strong>da</strong>saxado an/<strong>da</strong> sabaJo organoebi <strong>da</strong>dgenili wesiT axdenen aqcizurimarkis gareSe sabaJo wesebis <strong>da</strong>rRveviT Semotanili an gasayi<strong>da</strong>d117
miRebuli aqcizuri markebiT niSandebas <strong>da</strong>qvemdebarebuli saqonlisCamorTmevas.‣ CamorTmevis momenti<strong>da</strong>n saqoneli iTvleba saxelmwifosakuTrebad <strong>da</strong> misi realizacia an ganadgureba xdebasaqarTvelos finansTa ministris mier <strong>da</strong>dgenili wesiT (ix.finansTa ministris brZaneba # 248).aqcizuri markebis <strong>da</strong>naklisi, nebismieri formiT (<strong>da</strong>kargva, ganadgureba<strong>da</strong> sxva SemTxvevebi, forsmaJoruli SemTxvevebis gar<strong>da</strong>), ganixilebaimportioris mier Sesabamisi odenobis saqonlis importad <strong>da</strong> miwodebad,xolo adgilobrivi mwarmoeblebis mxri<strong>da</strong>n saqonlis miwodebad <strong>da</strong>ibegreba saqarTvelos kanonmdeblobis Sesabamisad.importiorebis mier aqcizuri markebis miRebi<strong>da</strong>n 6 TveSi saqonlisimportis ganuxorcieleblobis SemTxvevaSi aqcizuri markebieqvemdebareba ukan <strong>da</strong>brunebas. eqvsTviani periodis gasvli<strong>da</strong>n meoredResve aqcizuri markebis <strong>da</strong>ubrunebloba CaiTvleba aqcizuri markebiTniSandebas <strong>da</strong>qvemdebarebuli saqonlis importad <strong>da</strong> qveynis SigniTmiwodebad <strong>da</strong> Sesabamisad <strong>da</strong>ibegreba ga<strong>da</strong>saxadebiT, xolo SemdegperiodSi, <strong>da</strong>ubrunebeli aqcizuri markebiT markirebuli saqonlisimportisas, moxdeba ga<strong>da</strong>saxdelad <strong>da</strong>ricxuli ga<strong>da</strong>saxadebisga<strong>da</strong>angariSeba faqtobrivad ganxorcielebuli importis odenobisproporciulad.‣ <strong>da</strong>uSvebelia mewarme subieqtis mier aqcizuri markebis sxvapirisTvis ga<strong>da</strong>cema, gar<strong>da</strong> im SemTxvevisa, rodesac aqcizurisaqonlis importioris mier aqcizuri markebi ga<strong>da</strong>ecemaimportirebuli aqcizuri saqonlis mwarmoebels.aqcizuri saqonlis realizaciisas aqcizis ga<strong>da</strong>mxdeli valdebuliasaqonlis mimRebs moTxovnis SemTxvevaSi gamouweros <strong>da</strong> ga<strong>da</strong>scessaga<strong>da</strong>saxado angariS-faqtura.118
sabaJo ga<strong>da</strong>saxadisabaJo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli aris piri, romelic saqarTvelos sabaJosazRvarze ga<strong>da</strong>aadgilebs saqonels. sabaJo ga<strong>da</strong>saxadiT <strong>da</strong>begvrisobieqtia im saqonlis sabaJo Rirebuleba, romelic ga<strong>da</strong>kveTssaqarTvelos sabaJo sazRvars, Tu saga<strong>da</strong>saxado kodeqsiT sxva ram araris gaTvaliswinebuli.saqonlis sabaJo Rirebulebad iTvleba Sedgenili Rirebuleba, romelicSedgeba Semdegi elementebisagan (saqarTvelos sabaJo kodeqsi, muxli 31):saqonlis warmoebisaTvis gamoyenebuli masalebis, <strong>da</strong>mzadebisa an/<strong>da</strong><strong>da</strong>muSavebis Rirebuleba;mogebisa <strong>da</strong> saerTo xarjebis raodenoba, romelsac adgili aqvseqsportior qveyanaSi mwarmoeblis mier imave klasis an tipissaqonlis saqarTveloSi saeqsportod gayidvisas;importirebuli saqonlis mier saqarTvelos sabaJo sazRvrisgadmokveTamde gaweuli Semdegi xarjebi: transportirebis Rirebuleba, <strong>da</strong>tvirTva-gadmotvirTvisa <strong>da</strong><strong>da</strong>muSavebis (maT Soris, sawyobSi Senaxvis) xarjebi. Tusxva<strong>da</strong>sxva saqonlis partia erTi <strong>da</strong> imave transportiT arisimportirebuli, transportirebis xarjebi proporciuladga<strong>da</strong>nawildeba; <strong>da</strong>zRvevasTan <strong>da</strong>kavSirebuli xarjebi.sabaJo ga<strong>da</strong>saxadis ganakveTebisaga<strong>da</strong>saxado kodeqsi adgens sabaJo ga<strong>da</strong>saxadis diferencirebulganakveTebs sasaqonlo jgufebis mixedviT. sabaJo ga<strong>da</strong>saxadis ganakveTiSesaZloa iyos 12% (ix. cxrili #12) <strong>da</strong> 5% (ix. cxrili #13), aseve<strong>da</strong>dgenilia fiqsirebuli saga<strong>da</strong>saxado ganakveTebi sxva<strong>da</strong>sxva saqonelze(ix. cxrili #14).sabaJo ga<strong>da</strong>saxadis 12%-iani ganakveTiT <strong>da</strong>sabegri saqoneli# kodi <strong>da</strong>saxeleba1 0105 Sinauri frinveli cocxali (Sinauri qaTami Gallusdomesticus), ixvi, bati, in<strong>da</strong>uri <strong>da</strong> cicari2 0201 xorci msxvilfexa rqosani pirutyvisa, axali an gacivebuli3 0202 xorci msxvilfexa rqosani pirutyvisa, gayinuli119
4 0203 11 _ _ <strong>da</strong>ufeSxoebeli naklavi <strong>da</strong> <strong>da</strong>feSxoebuli naklavi5 0203 12 _ _ barklebi, beWebi <strong>da</strong> maTi ga<strong>da</strong>naWrebi, Zvlebgamoucleli6 0203 19 _ _ <strong>da</strong>narCeni7 0203 21 _ _ <strong>da</strong>ufeSxoebeli naklavi <strong>da</strong> <strong>da</strong>feSxoebuli naklavi8 0203 29 _ _ <strong>da</strong>narCeni9 0204 xorci cxvrisa an Txisa, axali, gacivebuli an gayinuli10 0205 00 xorci cxenis, viris, jorisa an jorcxenis, axali, gacivebulian gayinuli11 0206 sakvebi subproduqtebi msxvilfexa rqosani pirut-yvis, Roris,cxvris, Txis, cxenis, viris, jorisa an jorcxenis, axali,gacivebuli an gayinuli# kodi <strong>da</strong>saxeleba12 0207 xorci <strong>da</strong> sakvebi subproduqtebi 0105 sasaqonlo poziciaSimiTiTebuli Sinauri frinvelisa, axali, gacivebuli an gayinuli13 0208 sxva xorci <strong>da</strong> xorcis sakvebi subproduqtebi, axali,gacivebuli an gayinuli14 0209 00 Roris qoni, mWle xorcisagan gamocalkevebuli <strong>da</strong> Sinaurifrinvelis qoni, ga<strong>da</strong>udnobeli an raime sxva xerxiT amouRebeli,axali, gacivebuli, gayinuli, <strong>da</strong>marilebuli, marilwyalSi,gamxmari an Sebolili15 0210 xorci <strong>da</strong> xorcis sakvebi subproduqtebi, <strong>da</strong>marilebuli,marilwyalSi, gamxmari an Sebo-lili; sakvebi fqvili xorcisaganan xorcis subproduqtebisagan16 0401 10 100 00 _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa17 0401 20 110 00 _ _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa18 0401 20 910 00 _ _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa19 0401 30 110 00 _ _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa20 0401 30 310 00 _ _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa21 0401 30 910 00 _ _ _ pirvelad safuTavebSi neto-moculobiT ara umetes 2 l-isa22 0402 10 110 00 _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa23 0402 10 910 00 _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa24 0402 21 110 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa25 0402 21 910 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa26 0402 29 150 00 _ _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa27 0402 29 910 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa28 0402 91 110 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa29 0402 91 310 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa30 0402 91 510 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa31 0402 91 910 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa32 0402 99 110 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa33 0402 99 310 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa34 0402 99 910 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 2,5 kg-isa35 0403 do, aWrili rZe <strong>da</strong> naRebi, iogurti, kefiri <strong>da</strong> sxvafermentirebuli an Sededebuli rZe <strong>da</strong> na-Rebi, Sesqelebuli anSeusqelebeli, Saqrisa an sxva <strong>da</strong>matkbobeli nivTierebebis<strong>da</strong>matebiT an maT gareSe, sagemovnoaromatuli <strong>da</strong>namatebiT anmaT gareSe, xilis, kaklis an kakaos <strong>da</strong>matebiT an maT gareSe36 0406 10 _ axali yveli (moumwifebeli an <strong>da</strong>uvargebeli), Sratalbuminuriyvelis CaTvliT, <strong>da</strong> xaWo37 0406 40 _ cisferi yveli120
38 0407 00 frinvelis kvercxi naWuWiT, axali, <strong>da</strong>konservebuli anmoxarSuli39 0408 frinvelis kvercxi unaWuWod <strong>da</strong> kvercxis gulebi, axali,gamxmari, orTqlze an mduRare wyalSi mo-xarSuli,<strong>da</strong>yalibebuli, gayinuli an sxva xerxiT <strong>da</strong>konservebuli, Saqrisan sxva <strong>da</strong>matkbobeli nivTierebebis <strong>da</strong>matebiT an maT gareSe:40 0409 00 000 00 naturaluri Tafli41 0410 00 000 00 cxoveluri warmoSobis kvebis produqtebi, sxva adgilas<strong>da</strong>usaxelebeli an CaurTveli42 0702 00 000 00 pomidori, axali an gacivebuli43 0703 xaxvi Taviani, xaxviSaloti, niori, prasi <strong>da</strong> <strong>da</strong>narCenixaxvisnairi bostneuli, axali an gacivebuli:# kodi <strong>da</strong>saxeleba44 0704 Tavxveuli kombosto, yvavilovani kombosto, kolrabi, keJerakombosto <strong>da</strong> Brassica gvaris sakvebi analogiuri bostneuli,axali an gacivebuli45 0705 salaTa _ Roris qa<strong>da</strong> (Lactuca Sativa) <strong>da</strong> vardkaWaWa (Cichorium spp.),axali <strong>da</strong> gacivebuli46 0706 stafilo, Talgami, sufris Warxali, Txiswvera, fesvura niaxuri,boloki <strong>da</strong> sxva analogiuri sakvebi Zirnayofebi, axali angacivebuli47 0707 00 kitri <strong>da</strong> korniSonebi, axali an gacivebuli48 0708 parkosani bostneuli, <strong>da</strong>CurCuli an <strong>da</strong>uCurCavi, axali angacivebuli49 0709 bostneuli <strong>da</strong>narCeni, axali an gacivebuli50 0710 bostneuli (axali an wyalSi an orTqlze moxarSuli), gayinuli51 0711 bostneuli, <strong>da</strong>konservebuli, xanmokle SenaxvisaTvis (magaliTad,gogirdis dioqsidiT, marilwyalSi, gogirdovan wyalSi an sxvadro-ebiT <strong>da</strong>makonservebel xsnarSi), magram aseTi saxiT sakvebaduSualo gamoyenebisaTvis uvargisi52 0712 20 000 00 _ Taviani xaxvi53 0712 30 000 00 _ _ garicus gvaris sokoebi54 0712 32 000 00 _ _ xis soko, aurikularebi (Auricularia spp.)55 0712 33 000 00 _ _ safuari sokoebi (Tremella spp.)56 0712 39 000 00 _ _ <strong>da</strong>narCeni57 0713 parkosani bostneuli xmeli, <strong>da</strong>CurCuli, saTesle qerqisagangaclili an gaucleli, <strong>da</strong>mtvreuli an <strong>da</strong>umtvreveli58 0714 analogiuri Zirnayofebi <strong>da</strong> bolqvnayofebi saxameblis aninulinis maRali SemcvelobiT, axali, gacivebuli, gayinuli anxmeli, mTeli an <strong>da</strong>Wrili patara naWrebad an granulebis saxiT;sagos palmis nayofis guli59 0801 qoqosis kakali, braziliuri <strong>da</strong> keSiu, axali an xmeli,naWuWgaclili an naWuWgaucleli, kaniT an kanis gareSe60 0802 kakali <strong>da</strong>narCeni, axali an xmeli, naWuWgaclili annaWuWgaucleli, kaniT an kanis gareSe61 0803 00 bananebi, plantainebis CaTvliT, axali an xmeli62 0804 10 000 00 finiki63 0804 20 leRvi64 0804 30 000 00 ananasi65 0805 citrusebi, axali an xmeli66 0806 yurZeni, axali an xmeli67 0807 nesvi (sazamTros CaTvliT) <strong>da</strong> papaia, axali68 0808 vaSli, msxali <strong>da</strong> komSi, axali121
69 0809 gargari, alubali <strong>da</strong> bali, atami (neqtarinebis CaTvliT), qliavi<strong>da</strong> RoRnoSo, axali70 0810 xili <strong>da</strong>narCeni, axali71 0811 xili <strong>da</strong> kakali, wyalSi an orTqlze Tburad <strong>da</strong>muSavebuli an<strong>da</strong>umuSavebeli, gayinuli, Saqris an sxva <strong>da</strong>matkbobelinivTierebebis <strong>da</strong>matebiT an maT gareSe72 0812 xili <strong>da</strong> kakali, <strong>da</strong>konservebuli xanmokle SenaxvisaTvis(magaliTad, gogirdis dioqsidiT, ma-rilwyalSi, gogirdovanwyalSi an sxva droebiT <strong>da</strong>makonservebel xsnarSi), magram aseTisaxiT sakvebad uSualo gamoyenebisaTvis uvargisi73 0813 xili xmeli, 0801–0806 sasaqonlo poziciebs nayo-febis gar<strong>da</strong>;mocemuli jgufis kaklis an xmeli nayofebis narevebi# kodi <strong>da</strong>saxeleba74 0814 00 000 00 citrusebis nayofebis kani an nesvebis qerqi (sazamTros qerqisCaTvliT), axali, gayinuli, xmeli an xanmokle SenaxvisaTvis<strong>da</strong>konservebuli maril-wyalSi, gogirdovan wyalSi an sxvadroebiT <strong>da</strong>makonservebel xsnarSi75 0902 10 000 00 _ Cai mwvane (arafermentirebuli), pirvelad safuTavebSi netomasiTara umetes 3 kg-isa76 0902 30 000 00 _ Cai Savi (fermentirebuli) an nawilobriv fermentirebuli,pirvelad safuTavebSi neto-masiT ara umetes 3 kg-isa77 1005 simindi78 1101 00 xorblis an xorbal-Wvavis fqvili79 1102 <strong>da</strong>narCeni marcvleulis fqvili, gar<strong>da</strong> xorblisa anxorbalWvavisa80 1103 burRuli, uxeSad nafqvavi fqvili <strong>da</strong> marcvlovanebis marcvlisgranulebi81 1104 marcvlovanebis marcvali, <strong>da</strong>muSavebuli sxva xerxiT(magaliTad, <strong>da</strong>CurCuli, gabrtyelebuli, ga<strong>da</strong>muSavebulifantelebad, <strong>da</strong>texili, <strong>da</strong>roSili an <strong>da</strong>msxvreuli), gar<strong>da</strong> 1006sasaqonlo poziciis brinjisa; marcvlovanebis marcvlisCanasaxebi, mTliani, gabrtyelebuli, fantelebis saxiT an<strong>da</strong>fquli82 1105 kartofilis wmin<strong>da</strong>d <strong>da</strong> uxeSad nafqvavi fqvili, fxvnili,fantelebi, granulebi83 1106 wmin<strong>da</strong>d <strong>da</strong> uxeSad nafqvavi fqvili <strong>da</strong> fxvnili 0713 sasaqonlopoziciis xmeli parkosani bostneulis, sagos palmis nayofisgulis, 0714 sasaqonlo poziciis Zirnayofebis an bolqvnayofebisan 08 jgufis produqtebisagan84 1108 saxamebeli; inulini85 1109 00 000 00 xorblis webovana, mSrali an teniani86 1601 00 Zexvi <strong>da</strong> analogiuri produqtebi xorcis, xorcissubproduqtebis an sisxlisagan; mza sakvebi produqtebi,<strong>da</strong>mzadebuli maT safuZvelze87 1602 10 00 _ homogenizebuli mza produqtebi88 1602 20 _ nebismieri cxovelis RviZlisagan89 1602 31 _ _ in<strong>da</strong>uris90 1602 32 _ _ Sinauri qaTmis (Gallus domesticus):91 1602 39 _ _ <strong>da</strong>narCeni92 1602 41 _ _ barklebi <strong>da</strong> maTi ga<strong>da</strong>naWrebi93 1602 42 _ _ beWis nawili <strong>da</strong> misi ga<strong>da</strong>naWrebi94 1602 49 _ _ <strong>da</strong>narCeni, narevebis CaTvliT95 1602 50 _ msxvilfexa rqosani pirutyvis xorcisagan122
96 1701 12 _ _ Warxlis Saqari97 1701 91 000 00 _ _ sagemovno-aromatuli an saRebari <strong>da</strong>namatebiT98 1701 99 _ _ <strong>da</strong>narCeni99 1702 19 000 00 _ _ <strong>da</strong>narCeni100 1702 20 _ Saqari <strong>da</strong> nekerCxlis sirofi101 1702 30 _ glukoza <strong>da</strong> glukozis sirofi, fruqtozis SemcvelobisgareSe an fruqtozis SemcvelobiT 20 mas.%-ze naklebi, mSralmdgomareobaSi102 1702 40 _ glukoza <strong>da</strong> glukozis sirofi, mSral mdgomareobaSifruqtozis SemcvelobiT aranakleb 20 mas.%-isa, magram 50 mas.%-ze naklebi, invertuli Saqris gar<strong>da</strong># kodi <strong>da</strong>saxeleba103 1702 50 000 00 _ qimiurad sufTa fruqtoza104 1702 60 _ fruqtoza <strong>da</strong>narCeni <strong>da</strong> fruqtozis sirofi, mSralmdgomareobaSi fruqtozis SemcvelobiT 50 mas.%-ze meti,invertuli Saqris gar<strong>da</strong>105 1702 90 _ <strong>da</strong>narCeni, invertuli Saqrisa <strong>da</strong> sxva Saqrisa <strong>da</strong> Saqrissirofebis CaTvliT, mSral mdgomareobaSi fruqtozisSemcvelobiT 50 mas.%106 1703 melasa, Saqris amorebiT an rafinirebis Sedegad miRebuli107 1704 Saqris sakonditro nawarmi (TeTri Sokoladis CaTvliT),romelic ar Seicavs kakaos108 19 mza produqtebi marcvlovanebis marcvlis, fqvilis, saxameblisan rZisagan; comeuli sakonditro nawarmi109 2001 bostneuli, xili, kakali <strong>da</strong> mcenareTa sakvebad vargisi sxvanawilebi, Zmris an ZmarmJavas <strong>da</strong>matebiT <strong>da</strong>mzadebuli an<strong>da</strong>konservebuli110 2002 pomidori, Zmris an ZmarmJavas <strong>da</strong>matebis gareSe <strong>da</strong>mzadebuli an<strong>da</strong>konservebuli111 2003 soko <strong>da</strong> triufeli, Zmris an ZmarmJavas <strong>da</strong>matebis gareSe<strong>da</strong>mzadebuli an <strong>da</strong>konservebuli112 2004 sxva bostneuli, Zmrisa an ZmarmJavas <strong>da</strong>matebis gareSe<strong>da</strong>mzadebuli an <strong>da</strong>konservebuli, gayinuli, 2006 sasaqonlopoziciis produqtebis gar<strong>da</strong>113 2005 sxva bostneuli, Zmris an ZmarmJavas <strong>da</strong>matebis gareSe<strong>da</strong>mzadebuli an <strong>da</strong>konservebuli, gauyinavi, 2006 sasaqonlopoziciis produqtebis gar<strong>da</strong>114 2006 00 bostneuli, xili, kakali, nayofebis qerqi an mcenareTa sxvanawilebi, SaqriT <strong>da</strong>konservebuli (Saqris sirofiT gaJRenTili,mosarkluli an <strong>da</strong>Saqruli)115 2007 jemi, xilis Jele, marmeladebi, xilis an kaklis piure, xilis ankaklis pasta, Tburi <strong>da</strong>muSavebiT miRebuli, maT Soris, Saqris ansxva <strong>da</strong>matkbobeli nivTierebebis <strong>da</strong>matebiT116 2008 19 _ _ <strong>da</strong>narCeni, narevebis CaTvliT117 2008 20 _ ananasi118 2008 30 _ citrusebi119 2008 40 _ msxali120 2008 50 _ gargari121 2008 60 _ alubali <strong>da</strong> bali122 2008 70 _ atami, neqtarinebis CaTvliT123 2008 80 _ marwyvi <strong>da</strong> xendro124 2008 91 000 00 _ _ palmis guli123
125 2008 92 _ _ narevebi126 2008 99 _ _ <strong>da</strong>narCeni127 2009 xilis wvenebi (yurZnis ba<strong>da</strong>gis CaTvliT) <strong>da</strong> bostneulis wvenebi,<strong>da</strong>uduRebeli <strong>da</strong> spirtis <strong>da</strong>namatebis gareSe, Saqris an sxva<strong>da</strong>matkbobeli nivTierebebis <strong>da</strong>matebiT an maT gareSe128 2201 10 190 09 _ _ <strong>da</strong>narCeni129 2201 10 900 00 _ _ <strong>da</strong>narCeni130 2201 90 000 09 _ _ <strong>da</strong>narCeni131 2201 90 000 99 _ _ <strong>da</strong>narCeni132 2203 00 alaos ludi133 24 Tambaqo <strong>da</strong> Tambaqos samrewvelo Semcvlelebi# kodi <strong>da</strong>saxeleba134 2202 wylebi, mineralurisa <strong>da</strong> gazianis CaTvliT, Saqris an sxva<strong>da</strong>matkbobeli an sagemovno-aromatuli nivTierebebis <strong>da</strong>namatebisSemcvelobiT, <strong>da</strong> sxva ualkoholo sasmelebi, 2009 sasaqonlopoziciis xilisa <strong>da</strong> bostneulis wvenebis gar<strong>da</strong>135 25 marili; gogirdi; miwebi <strong>da</strong> qva; sabaTqaSe masalebi, kirqva <strong>da</strong> cementi136 6801 00 000 00 Zelura, bordiuris qvebi <strong>da</strong> <strong>da</strong>sagebi filebi bunebrivi qvisagan(gar<strong>da</strong> fiqalisa)137 6802 qva <strong>da</strong>muSavebuli (gar<strong>da</strong> fiqalisa) ZeglebisaTvis anmSeneblobisaTvis <strong>da</strong> misi nawarmi, gar<strong>da</strong> 6801 sasaqonlopoziciis saqonlisa; mozaikis kuburebi <strong>da</strong> bunebrivi qvis(fiqalis CaTvliT) analogiuri nawarmi fuZeze an fuZis gareSe;bunebrivi qvis (fiqalis CaTvliT) granulebi, nafxveni <strong>da</strong>fxvnili, xelovnurad SeRebili138 6803 00 fiqali <strong>da</strong>muSavebuli <strong>da</strong> fiqalis an aglomerirebuli fiqalisnawarmi139 6804 dolabebi, salesi qvebi, saxexi rgolebi <strong>da</strong> analogiuriukarkaso nawarmi, gankuTvnili saxexad, salesad, saprialeblad,mosargebad an mosaCuqurTmeblad, qvebi xeliT salesad ansaprialeblad <strong>da</strong> maTi nawilebi bunebrivi qvis, aglomerirebulibunebrivi an xelovnuri abrazivebis an keramikisagan, sxvamasalebis detalebTan awyobili an am detalebis gareSe140 6805 bunebrivi an xelovnuri abraziuli fxvnili an marcvali,gaWril an gakeril, an gansazRvruli formis misaRebad sxvameTodiT <strong>da</strong>muSavebul, an <strong>da</strong>umuSavebel qsovilis, qaRaldis,muyaos an sxva fuZeze141 6806 widis bamba, mineraluri silikaturi bamba <strong>da</strong> analogiurimineraluri bambebi; ganSrevebuli vermikuliti, afuebuliTixebi, aqafebuli wi<strong>da</strong> <strong>da</strong> analogiuri afuebuli mineraluriproduqtebi; Tbosaizolacio, bgeraTsaizolacio anbgeraTSTamnTqmeli mineraluri masalebis narevebi <strong>da</strong> nawarmi,gar<strong>da</strong> 6811 an 6812 sasaqonlo poziciis an 69 jgufis nawarmisa142 6807 nawarmi asfaltis an analogiuri masalebisagan (magaliTad,navTobis bitumis an qvanaxSiris sqelfisisagan)143 6808 00 000 00 panelebi, filebi, blokebi <strong>da</strong> analogiuri nawarmi cementiT,TabaSiriT an sxva mineraluri Semkvreli nivTierebebiTaglomerirebuli mcenareuli boWkoebis, Calis, burbuSelas,nafo-tis, nawilakebis, naxerxis an xe-tyis sxva nar-Cenebisagan144 6809 nawarmi TabaSirisa an mis fuZeze <strong>da</strong>mzadebuli narevebisagan145 6810 cementis, betonis an xelovnuri qvis nawarmi, <strong>da</strong>armaturebuli an<strong>da</strong>uarmaturebeli146 6811 nawarmi azbestcementis, celu-lozisboWkoebiani cementis ananalogiuri masalebisagan124
147 6812 50 000 00 _ tansacmeli, tansacmlis sakuTnoebi, fexsacmeli <strong>da</strong> Tavsaburavebi148 6812 60 000 00 _ qaRaldi, sqeli muyao, qeCa an fetri149 6812 70 000 00 _ furclebi an rulonebi wnexili azbestisagan150 6814 qarsi <strong>da</strong>muSavebuli <strong>da</strong> misi nawarmi, aglomerire-buli anregenerirebuli qarsis CaTvliT, qaRal-dis, muyaos an sxvafuZeze an mis gareSe151 6815 nawarmi qvisa an sxva mineraluri nivTierebebisa-gan(naxSirbadiani boWkoebis, naxSirbadiani boWko-e-bis nawarmisa <strong>da</strong>torfis nawarmis CaTvliT), sxva adgilas <strong>da</strong>usaxelebeli anCaurTvelicxrili #12sabaJo ga<strong>da</strong>saxadis 5%-iani ganakveTiT <strong>da</strong>sabegri saqoneli# kodi <strong>da</strong>saxeleba1 0203 22 _ _ barklebi, beWebi <strong>da</strong> maTi ga<strong>da</strong>naWrebi, Zvlebga-moucleli2 0405 10 110 00 _ _ _ _ pirvelad safuTavebSi neto-masiT ara umetes 1 kg-isa3 0406 20 _ yveli sresili an fxvnilis saxiT, yvela xarisxis4 0406 30 _ mdnari yveli, arc sresili <strong>da</strong> arc fxvnilis saxiT5 0406 90 _ <strong>da</strong>narCeni yveli6 0712 90 _ <strong>da</strong>narCeni bostneuli; bostneulis narevebi7 0804 40 000 00 _ avokado8 0804 50 000 00 _ guaiava, mango <strong>da</strong> mangostani, anu garcinia9 1702 11 000 00 _ _ laqtozis Semcvelebi 99 mas.% an meti, gamoxatuli, rogorcuwylo laqtoza, mSral nivTierebaze ga<strong>da</strong>angariSebiT10 2008 11 _ _ _ araqisis zeTicxrili #13sabaJo ga<strong>da</strong>saxadis fiqsrebuli ganakveTiT <strong>da</strong>sabegri saqoneli# kodi <strong>da</strong>saxelebasabaJoga<strong>da</strong>saxadisganakveTi1 2204 10 – Rvinoebi cqriala 1,5 euro/lit2 2204 21 – – 2 l-ian an 2 l-ze naklebi tevadobis WurWelSi: 0,5 euro/lit3 2204 29 – – <strong>da</strong>narCeni 0,2 euro/lit4 2204 30 – yurZnis tkbili, <strong>da</strong>narCeni 0,2 euro/lit5 2205 vermutebi <strong>da</strong> yurZnis sxva naturaluri Rvinoebi,0,5 euro/litmcenareuli an aromatuli eqstraqtebis <strong>da</strong>matebiT6 2206 00 sxva <strong>da</strong>duRebuli sasmelebi (magaliTad, sidri, peri 0,5 euro/lit(msxlis sidri), Taflis sasmeli); narevebi<strong>da</strong>duRebuli sasmelebisagan <strong>da</strong> <strong>da</strong>duRebulisasmelebisa <strong>da</strong> ualkoholo sasmelebis narevebi, sxvaadgilas <strong>da</strong>usaxelebeli an CamouTvleli7 2207 eTilis spirti aradenaturirebuli, spirtis3 euro/litkoncentraciiT 80 moc.% an 80 moc.%-ze meti; eTilisspirti <strong>da</strong> sxva denaturirebuli spirtebi nebismierikoncentraciiT8 2208 20 – spirtis nayenebi, miRebuli yurZnis Rvinis an WaWisdistilaciis (gamoxdis) Sedegad:5 euro/lit125
9 2208 30 – viski 5 euro/%vol/HL 1910 2208 40 – romi <strong>da</strong> tafia 5 euro/%vol/HL11 2208 50 –jinni <strong>da</strong> Rviis nayeni 5 euro/%vol/HL12 2208 60 – arayi 5 euro/%vol/HL13 2208 70 – liqiorebi 5 euro/%vol/HL14 2208 90 – <strong>da</strong>narCeni 5 euro/%vol/HL15 2209 00 Zmari <strong>da</strong> misi Semcvlelebi, miRebuli ZmarmJavasagan 0,4 euro/litcxrili # 14‣ 2009 wlis 1 ianvramde sagareo-ekonomikuri saqmianobissasaqonlo nomenklaturis 8703 20 kodSi aRniSnuli msubuqiavtomobilis importisas sabaJo ga<strong>da</strong>saxadis ganakveTia 0,05 lariavtomobilis Zravis moculobis yovel kubur santimetrze,romelsac emateba sabaJo ga<strong>da</strong>saxadis Tanxis 5% avtomobiliseqspluataciaSi yofnis yoveli wlisaTvis.saqarTvelos sabaJo teritoriaze droebiTi Semotanis sabaJo reJimiTSemotanili saqoneli Sesabamisi sabaJo deklaraciis registraciisdRi<strong>da</strong>n sabaJo teritoriaze yofnis yovel srul <strong>da</strong> arasrulkalen<strong>da</strong>rul Tveze ibegreba sabaJo ga<strong>da</strong>saxadis im Tanxis 21 3%-iT,romelic ga<strong>da</strong>ixdevinebo<strong>da</strong> saqonlis droebiTi Semotanis sabaJodeklaraciis registraciis dRes am saqonlis Tavisufal mimoqcevaSigaSvebisas.‣ Tanxis ga<strong>da</strong>x<strong>da</strong> un<strong>da</strong> ganxorcieldes yovelTviurad, saangariSoTvis 15 ricxvamde, xolo bolo ga<strong>da</strong>x<strong>da</strong> – saqonlis droebiTiSemotanis sabaJo reJimis <strong>da</strong>srulebis dRes.aRniSnuli Tanxebis jamuri odenoba (sauravis gareSe) ar un<strong>da</strong>aRematebodes sabaJo ga<strong>da</strong>saxadis im Tanxas, romelic ga<strong>da</strong>ixdevinebo<strong>da</strong>saqonlis droebiTi Semotanis sabaJo deklaraciis registraciis dRes amsaqonlis Tavisufal mimoqcevaSi gaSvebisas.sabaJo ga<strong>da</strong>saxadis <strong>da</strong>ricxva xdeba saqonlis sabaJo RirebulebismixedviT (gar<strong>da</strong> im saqonlisa, romelic ibegreba sabaJo ga<strong>da</strong>saxadisfiqsirebuli ganakveTiT (ix cxrili #14) <strong>da</strong> 8703 kodSi aRniSnulimsubuqi avtomobilis importisa, xolo ga<strong>da</strong>x<strong>da</strong> _ sabaJo sazRvrisga<strong>da</strong>kveTisas, sabaJo organoebis mier saqonlis sabaJo <strong>da</strong>muSavebisoperaciis ganxorcielebamde, sxva sabaJo ga<strong>da</strong>saxdelebTan erTad.19 euro/%vol/HL niSnavs, rom erT heqtalitrze (100 litrze) ga<strong>da</strong>saxdeli sabaJo ga<strong>da</strong>saxadisTanxa Seadgens sabaJo ga<strong>da</strong>saxadis ganakveTis namravls mocemuli saqonlis alkoholisprocentuli Semcvelobis maCvenebelze20 ix. <strong>gzamkvlevi</strong>s gv. 112, cxrili #XXX, me-16 striqoni21 saqarTvelos teritoriaze saqonlis droebiT SemotanisaTvis: 10 000 kilogramze naklebiwonis saqonlis yovel kilogramze – 1 TeTri; 10 000 kilogramze meti wonis saqonlis yovelkilogramze – 100 lari<strong>da</strong>n <strong>da</strong>matebiT 0,3 TeTri; xolo sagamofeno <strong>da</strong>niSnulebis saqonlisyovel kilogramze – 2,5 TeTri.126
‣ sabaJo ga<strong>da</strong>saxadis ga<strong>da</strong>xdis safuZvelia sabaJo deklaracia.sabaJo ga<strong>da</strong>saxadisagan gaTavisuflebasabaJo ga<strong>da</strong>saxadisagan gaTavisuflebulia:saqonlis eqsporti;saqonlis reeqsporti; saqarTvelos teritoriaze Semotanisasga<strong>da</strong>ixdevineba sabaJo ga<strong>da</strong>saxadi an reeqsportisaTvis gankuTvnilsaqonelze finansTa saministros Sesabamisi samsaxuris mier<strong>da</strong>itoveba sabaJo kodeqsiT gaTvaliswinebuli garantia, xolosaqarTvelos teritorii<strong>da</strong>n am saqonlis gatanisas ga<strong>da</strong>mxdelsubrundeba sabaJo ga<strong>da</strong>saxadis ga<strong>da</strong>xdili Tanxa an uqmdeba garantiafaqtobrivad gatanili saqonlis Rirebulebis mixedviT;saqarTvelos teritoriaze tranzitiT gamavali saqoneli;ucxouri saqoneli sabaJo sawyobebSi moTavsebisas; sabaJosawyobebi<strong>da</strong>n saqonlis Tavisufal mimoqcevaSi gaSvebisas igiibegreba <strong>da</strong>dgenili wesiT, xolo sxva sabaJo reJimis pirobebSi –saTanado reJimis Sesabamisad;saqonlis importi stiqiuri ubedurebisa <strong>da</strong> katastrofislikvi<strong>da</strong>ciis, agreTve humanitaruli <strong>da</strong>xmarebis mizniT;saqonlis importi, romelic gaTvaliswinebulia grantebis SesaxebxelSekrulebiT, saqarTvelos prezidentis brZanebulebisSesabamisad gansazRvruli wesiT;saqonlis importi, romelic finansdeba grantebiT an ucxo qveynissaxelmwifo organos an/<strong>da</strong> saerTaSoriso organizaciis miergacemuli SeRavaTiani kreditebiT, romlebic aranakleb 25%-isodenobiT Seicavs grantis elements 22 ;saqonlis importi, romelic gankuTvnilia ucxo qveynis diplomatiur<strong>da</strong> masTan gaTanabrebul warmomadgenlobaTa oficialurisargeblobisaTvis, am warmomadgenlobaTa diplomatiuri <strong>da</strong>administraciul-teqnikuri personalis (maTTan mcxovreb ojaxiswevrTa CaTvliT) piradi sargeblobisaTvis, ucxo qveyanaSisaqarTvelos diplomatiuri warmomadgenlobis qonebis importi,agreTve „navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT22saqarTvelos finansTa saministro grantis elements gaiangariSebs saqarTvelosparlamentis <strong>da</strong>dgenilebis Sesabamisad.127
gansazRvrul navTobisa <strong>da</strong> gazis operaciebSi <strong>da</strong>saqmebuli ucxoqveynis moqalaqeebis (maTTan mcxovreb ojaxis wevrTa CaTvliT)piradi sargeblobisaTvis gankuTvnili piradi moxmarebis sagnebisa<strong>da</strong> sayofacxovrebo nivTebis importi;saqonlis droebiT Semotana sabaJo kodeqsis Sesabamisad importisga<strong>da</strong>saxdelebis ga<strong>da</strong>xdisagan sruli gaTavisuflebiT (gar<strong>da</strong> imsaqonlisa, romelsac gaugrZel<strong>da</strong> saqarTvelos sabaJo teritoriazedroebiT yofnis va<strong>da</strong>);gemebis, sahaero safreni saSualebebisa <strong>da</strong> saerTaSorisoxelSekrulebebiT gaTvaliswinebuli valdebulebebis, kerZod, baqo-Tbilisi-jeihanis <strong>da</strong> baqo-Tbilisi-erzerumis milsadenebismSeneblobis, Sesrulebis uzrunvelsayofad saqonlis saqarTveloSidroebiT Semotana;im saqonlis droebiT Semotana, romelic gankuTvnilia ucxo qveynisdiplomatiur <strong>da</strong> masTan gaTanabrebul warmomadgenlobaTaoficialuri sargeblobisaTvis, am warmomadgenlobaTadiplomatiuri <strong>da</strong> administraciul-teqnikuri personalis (maTTanmcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, imsaxiT, ra saxiTac aseTi gaTavisufleba gaTvaliswinebuliaSesabamisi saerTaSoriso SeTanxmebebiT, romelTa monawilec arissaqarTvelo; agreTve navTobisa <strong>da</strong> gazis Zebna-Ziebisa <strong>da</strong> mopovebissamuSaoebSi <strong>da</strong>saqmebuli ucxo qveynis moqalaqeebis (maTTanmcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvisgankuTvnili piradi moxmarebis sagnebisa <strong>da</strong> sayofacxovrebonivTebis droebiT Semotana;Tavisufal zonaSi an Tavisufal sawyobSi saqonlis ga<strong>da</strong>tanis,sabaJo ze<strong>da</strong>mxedvelobis qveS saqonlis ganadgurebis an saxelmwifosakuTrebaSi saqonlis ga<strong>da</strong>cemis sabaJo <strong>da</strong>muSavebis operaciisaTvisgankuTvnili saqonlis saqarTvelos sabaJo teritoriaze Semotana;sabaJo teritoriis gareT saqonlis ga<strong>da</strong>muSavebis sabaJo reJimSimoqceuli saqonlis ga<strong>da</strong>muSavebis Sedegad miRebuli ga<strong>da</strong>muSavebisproduqtis sabaJo teritoriaze Semotana am reJimis Sesabamisad;sabaJo kodeqsiT gansazRvruli <strong>da</strong>brunebuli saqonlis, sazRvaoTevzWeris an zRvis sxva produqtebis saqarTvelos sabaJoteritoriaze Semotana;saqarTvelos sabaJo teritoriaze saqonlis ga<strong>da</strong>muSavebis sabaJoreJimSi mosaqcevad gankuTvnili saqonlis saqarTvelos teritoriazeSemotana, romelze<strong>da</strong>c finansTa saministros sabaJo departamentiitovebs sabaJo kodeqsiT gaTvaliswinebul garantias <strong>da</strong> romlissaqarTvelos teritorii<strong>da</strong>n gatanisas uqmdeba garantia faqtobrivadgatanili saqonlis Rirebulebis mixedviT;gzavnilebis SemTxvevaSi, iuridiuli an fizikuri piris mier erTidRe-Ramis ganmavlobaSi: sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 06, 07,08, 19 jgufebisa <strong>da</strong> 0401–0406, 1601, 1702–1704, 2101-2102 sasaqonlopoziciebis Sesabamisi jamuri TanxiT 200 laramde Rirebulebis,magram saerTo woniT ara umetes 5 kg-isa, kvebis produqtebisimporti;128
sagareo-ekonomikuri saqmianobis sasaqonlo nomenklaturis 28–96jgufebis Sesabamisi 300 laramde (fizikuri piris mier sahaerotransportiT Semotanisas – 1500 laramde) Rirebulebis, 50 kg-mdesaerTo wonis, araerTgvarovani, piradi sargeblobisaTvis(fizikuri piris SemTxvevaSi) gankuTvnili saqonlis importi; 2 litri yvela saxis alkoholuri sasmelisa <strong>da</strong> 200 Rerisigaretis importi (gar<strong>da</strong> 18 wlamde asakis piris mierimportirebulisa) (es punqti ar vrceldeba iuridiul pirebze);ucxoeTSi yovel 6 Tveze meti xniT yofnis Semdeg saqarTveloSiSemosuli piris mier sagareo-ekonomikuri saqmianobis sasaqonlonomenklaturis 28–96 jgufebis Sesabamisi 7500 laramdeRirebulebis, araerTgvarovani, piradi sargeblobisaTvisgankuTvnili saqonlis importi, xolo ucxo qveyanaSisaqarTvelos diplomatiuri warmomadgenlobi<strong>da</strong>n an sakonsulo<strong>da</strong>wesebulebi<strong>da</strong>n rotaciis wesiT samuSao mivlinebi<strong>da</strong>ngamowveuli diplomatiuri Tanamdebobis pirisaTvis <strong>da</strong>matebiTmis mier piradi sargeblobisaTvis gankuTvnili saqonlis(ojaxze erTi satransporto saSualebis, macivris, kompiuterisa<strong>da</strong> televizoris) importi (es punqti ar vrceldeba iuridiulpirebze); saqarTveloSi mudmivad sacxovreblad Semosvlisas fizikuripiris mier piradi sargeblobisaTvis gankuTvnili saqonlis (maTSoris, avejis, sayofacxovrebo <strong>da</strong>niSnulebis saqonlis, ojaxzeerTi satransporto saSualebis) importi (es punqti arvrceldeba iuridiul pirebze);bavSvTa kvebis produqtebisa <strong>da</strong> diabeturi kvebis im produqtebisimporti, romlebic markirebulia aseTad sabiTumo <strong>da</strong> sacalo wesiTmiwodebisaTvis;rentgenis firebis, insulinis Spricebis (nemsebis), glukometrebis,sadiagnostiko test-sistemebis importi;saerTaSoriso sahaero reisebis gansaxorcieleblad bortzemiwodebuli saaviacio sawvavi, sapoxi <strong>da</strong> sxva <strong>da</strong>mxmare saSualebebi,agreTve saerTaSoriso sazRvao reisebis gansaxorcieleblad bortzemiwodebuli sawvavi <strong>da</strong> sapoxi saSualebebi. saqarTvelosteritoriaze aRniSnuli saqonlis Semotanisas ga<strong>da</strong>ixdevineba sabaJoga<strong>da</strong>saxadi an sabaJo organoebis mier <strong>da</strong>itoveba sabaJo kodeqsiTgaTvaliswinebuli garantia, xolo saerTaSoriso sahaero <strong>da</strong>sazRvao reisebis gansaxorcieleblad bortze faqtobrivadmiwodebuli moculobis mixedviT importiors ubrundeba ga<strong>da</strong>xdilisabaJo ga<strong>da</strong>saxadis Tanxa an uqmdeba garantia;„navTobisa <strong>da</strong> gazis Sesaxeb“ kanoniT gansazRvruli navTobisa <strong>da</strong>gazis operaciebis warmoebisaTvis gankuTvnili mowyobiloba<strong>da</strong>nadgarebis,satransporto saSualebebis, saTa<strong>da</strong>rigo nawilebisa<strong>da</strong> masalebis importi;usasyidlod CamorTmeuli, konfiskebuli, upatrono <strong>da</strong> saxelmwifosakuTrebaSi moqceuli saqoneli an/<strong>da</strong> satransporto saSualeba,romelic kanonmdeblobiT <strong>da</strong>dgenili wesiT ga<strong>da</strong>vi<strong>da</strong> saxelmwifosgankargvaSi an sakuTrebaSi;129
2008 wlis 1 ianvramde Tambaqos nawarmis an/<strong>da</strong> nedleulis(„trabzonis“ jiSis Tambaqos gar<strong>da</strong>) importi.socialuri ga<strong>da</strong>saxadisocialuri ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad iTvlebian:<strong>da</strong>mqiravebeli;sawarmo/organizacia an mewarme fizikuri piri, romelicsaqarTveloSi gaweuli momsaxurebis Rirebulebas unazRaurebssaga<strong>da</strong>saxado organoSi ga<strong>da</strong>mxdelad araregistrirebul fizikurpirebs;mewarme fizikuri pirebi, amxanagobis wevri fizikuri pirebi(Tanamflobelebi), romlebic saqarTveloSi ewevian ekonomikursaqmianobas.<strong>da</strong>mqiraveblis SemTxvevaSi socialuri ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtiaxelfasi (ix. saga<strong>da</strong>saxado kodeqsi muxli 174). xolosawarmos/organizaciis an mewarme fizikuri piris SemTxvevaSi, romelicsaqarTveloSi gaweul momsaxurebas unazRaurebs saga<strong>da</strong>saxado organoSiga<strong>da</strong>mxdelad araregistrirebul fizikur pirebs _ momsaxurebisgawevisaTvis ga<strong>da</strong>xdili sazRauri an sargebeli.‣ <strong>da</strong>begvris obieqts ar warmoadgens anazRaureba, romelic arSedis xelfasis saxiT miRebul SemosavalSi.mewarme fizikuri pirebisTvis <strong>da</strong> amxanagobis wevri fizikuripirebisTvis (TanamflobelebisTvis), romlebic saqarTveloSi ewevianekonomikur saqmianobas, socialuri ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtiasamewarmeo saqmianobiT miRebuli <strong>da</strong> „mewarmeTa Sesaxeb“ saqarTveloskanoniT gansazRvruli saqmianobiT 23 miRebuli <strong>da</strong>sabegri Semosavali,romelic ganisazRvreba saSemosavlo ga<strong>da</strong>saxadis Sesaxeb kodeqsiTgaTvaliswinebul debulebaTa Sesabamisad.‣ socialuri ga<strong>da</strong>saxadis ganakveTi Seadgens <strong>da</strong>begvris obieqtis20 procents.23 `mewarmeTa Sesaxeb~ saqarTvelos kanonis pirveli muxlis me-2 punqti: `samewarmeosaqmianobad ar CaiTvleba fizikuri pirebis saxelovnebo, samecniero, samedicino,arqiteqturuli, saadvokato <strong>da</strong> sanotaro, saaudito, sakonsultacio (maT Soris saga<strong>da</strong>saxadokonsultantTa), sasoflo-sameurneo an satyeo-sameurneo saqmianoba; sasoflo-sameurneo <strong>da</strong>satyeo-sameurneo warmoebebi SeiZleba arsebobdes 2.1 muxlSi gaTvaliswinebuliorganizaciul-samarTlebrivi formiT, Tu maTi mflobeli registraciaSi gatardeba.registracia savaldebuloa, Tu warmoebaSi mudmivad <strong>da</strong>saqmebulia mflobelis ojaxisarawevri xuTi piri mainc~.130
<strong>da</strong>mqiraveblis <strong>da</strong> sawarmo/organizaciis SemTxvevaSi socialuriga<strong>da</strong>saxadi ga<strong>da</strong>ixdeba <strong>da</strong>qiravebulisTvis xelfasis an sxva momsaxurebisanazRaurebis gacemisTanave, xolo, Tu xelfasebi gaicema bankissaSualebiT _ <strong>da</strong>mqiravebeli Sromis asanazRaureblad TanxebismoTxovnasTan erTad bankSi waradgens saga<strong>da</strong>saxado <strong>da</strong>valebasga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobaze. ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miersaga<strong>da</strong>saxado <strong>da</strong>valebis wardgenis gareSe banki xelfasis Tanxas argascems.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier socialuri ga<strong>da</strong>saxadigamoiangariSeba yoveli saangariSo Tvis momdevno Tvis 15ricxvisaTvis <strong>da</strong> saga<strong>da</strong>saxado organoebs waredginebadeklaracia.mewarme fizikuri pirebi, amxanagobis wevri fizikuri pirebi(Tanamflobelebi) socialur ga<strong>da</strong>saxads ixdian saSemosavloga<strong>da</strong>saxadis mimdinare ga<strong>da</strong>saxdelebisTvis <strong>da</strong>dgenil vadebSi <strong>da</strong>Sesabamisi proporciiT. socialuri ga<strong>da</strong>saxadis mimdinare ga<strong>da</strong>saxdelebiganisazRvreba gasuli saangariSo wlis deklaraciis mixedviT, SemdegiodenobiT:ara ugvianes 15 maisisa – 25%;ara ugvianes 15 ivlisisa – 25%;ara ugvianes 15 seqtemberisa – 25%;ara ugvianes 15 dekemberisa – 25%.‣ saga<strong>da</strong>saxado deklaraciis wardgena xdeba saSemosavloga<strong>da</strong>saxadis deklaraciasTan erTad (ix. finansTa ministrisbrZaneba # 893).socialuri ga<strong>da</strong>saxadisgan gaTavisuflebasocialuri ga<strong>da</strong>saxadisgan gaTavisuflebulia:sasamarTlos ga<strong>da</strong>wyvetilebiT sasjelis aRsrulebis<strong>da</strong>wesebulebebSi moTavsebul pirTaTvis ga<strong>da</strong>xdili Tanxebi;Sromisunarianobis droebiT <strong>da</strong>kargvis SemTxvevaSi saxelmwifobiujeti<strong>da</strong>n miRebuli anazRaureba;grantiT miRebuli saxsrebi<strong>da</strong>n grantis mimRebi organizaciis miergacemuli anazRaureba;diplomatiur <strong>da</strong> sakonsulo <strong>da</strong>wesebulebebSi <strong>da</strong>qiravebiT momuSaveim pirTa Semosavali, romlebic ar arian saqarTvelos moqalaqeni;saqarTvelos im ararezidentis mier <strong>da</strong>qiravebiT muSaobiT miRebuliSemosavali, romelic saga<strong>da</strong>saxado wlis ganmavlobaSi saqarTvelosteritoriaze imyofeba 90 dReze naklebi xniT, Tu es Semosavaligaicema saqarTvelos ararezidenti <strong>da</strong>mqiraveblis mier an misisaxeliT <strong>da</strong> ara ararezidentis mudmivi <strong>da</strong>wesebulebis mier; agreTve131
„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvrulinavTobisa <strong>da</strong> gazis operaciebis sawarmoeblad <strong>da</strong>qiravebul ucxoqveynis moqalaqeTa Semosavali;saSemosavlo ga<strong>da</strong>saxadisgan gaTavisuflebuli mewarme fizikurpirTa <strong>da</strong> sasoflo-sameurmeo warmoebaSi <strong>da</strong>saqmebul fizikur pirTaSemosavali (ix. saga<strong>da</strong>saxado kodeqsi, muxli 168, punqti 1, „l“ <strong>da</strong> „m“qvepunqtebi);2008 wlis 1 ianvramde sasoflo-sameurneo warmoebaSi <strong>da</strong>saqmebuli <strong>da</strong>saqarTveloSi warmoebuli soflis meurneobis produqciissamrewvelo ga<strong>da</strong>muSavebamde (sasaqonlo kodis Secvlamde) pirveladimiwodebiT <strong>da</strong>kavebuli piris mier aRniSnul saqmianobaSi<strong>da</strong>qiravebulisaTvis ga<strong>da</strong>xdili anazRaureba, Tu kalen<strong>da</strong>ruli wlisganmavlobaSi <strong>da</strong>mqiraveblis mier am miwodebiT miRebuli erTobliviSemosavali ar aRemateba 100 000 lars.saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqonesaerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelosmoqalaqeebi (rezidenti fizikuri pirebi) Tavisufldebian socialuriga<strong>da</strong>saxadisagan am organizaciebSi 2005 wlis 1 ianvramde miRebulSemosavlebze.saqarTvelos teritoriaze arsebul ucxoeTis diplomatiur misiebSi,maTTan gaTanabrebul <strong>da</strong>wesebulebebsa <strong>da</strong> diplomatiuri statusis mqonesaerTaSoriso organizaciebSi <strong>da</strong>qiravebiT momuSave saqarTvelosmoqalaqeebs (rezident fizikur pirebs) ar <strong>da</strong>ekisrebaT saga<strong>da</strong>saxado,administraciuli an sxvagvari pasuxismgebloba aRniSnulorganizaciebSi 2005 wlis 1 ianvramde <strong>da</strong>qiravebiT miRebulSemosavlebze socialuri ga<strong>da</strong>saxadis ga<strong>da</strong>uxdelobisa <strong>da</strong> saga<strong>da</strong>saxadodeklaraciis warudgenlobisTvis.‣ ruseTis federaciaSi eqsportirebuli samamulo saqonlisreimportis reJimis pirobebiT ukan Semotanisas 24 am saqonlisSemomtani piris mimarT warmoqmnil saga<strong>da</strong>saxadovaldebulebebze Sesrulebis vadis Secvla am kodeqsiT<strong>da</strong>dgenili wesiT 2007 wlis 1 ianvramde un<strong>da</strong> ganxorcieldesga<strong>da</strong>saxdel ga<strong>da</strong>saxadis Tanxaze sauravis <strong>da</strong>ricxvis gareSe.amasTanave, aRniSnuli saqonlis mixedviT miRebuli CaTvlebi amnawiliT gansazRvrul vadebSi ga<strong>da</strong>angariSebas ar eqvemdebareba.‣ am saqonlis ruseTis federaciis teritoriaze ganadgurebisSemTxvevaSi socialur ga<strong>da</strong>saxadze warmoqmnil saga<strong>da</strong>saxadovaldebulebebze vadis Secvla am kodeqsiT <strong>da</strong>dgenili wesiT 2007wlis 1 ianvramde un<strong>da</strong> ganxorcieldes ga<strong>da</strong>saxdel ga<strong>da</strong>saxadisTanxaze sauravis <strong>da</strong>ricxvis gareSe, mxolod saqonlisganadgurebis Sesabamisi dokumentebis wardgenis Semdeg.24 ix. saqarTvelos sabaJo kodeqsis 176-e muxlis `T~ qvepunqti132
qonebis ga<strong>da</strong>saxadiqonebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia piri (agreTve lizingiT sagnismflobeli piri), romelsac saqarTvelos teritoriaze:sakuTrebaSi an lizingiT aqvs am ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqti.kanoniT gaTvaliswinebul sargeblobaSi an faqtobrivmflobelobaSi aqvs saxelmwifo sakuTrebaSi arsebuli miwa(faqtobriv mflobelobaSi igulisxmeba miwis faqtobrivi floba anmiwiT sargebloba, gar<strong>da</strong> saqarTvelos kanonmdeblobiTgaTvaliswinebuli miwis flobisa <strong>da</strong> miwiT kanonieri sargeblobisa).faqtobriv mflobelobaSi an/<strong>da</strong> sargeblobaSi aqvs gar<strong>da</strong>cvlilipiris sakuTrebaSi ricxuli am ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqti, gar<strong>da</strong>im SemTxvevisa, rodesac faqtobrivi mflobelis mier qonebiTsargebloba xorcieldeba ijariT, qiriT, uzurfruqtiT an sxvaamgvari saxis xelSekrulebis safuZvelze.‣ qonebis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelia agreTve piri, romelic iTvlebaam ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtis crumagier mflobelad. (ix.saga<strong>da</strong>saxado kodeqsi, muxli 91).<strong>da</strong>begvris obieqtia qoneba, gar<strong>da</strong> miwisa:saqarTvelos sawarmosTvis _ balansze ricxuli ZiriTadisaSualebebi, <strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebelimSenebloba <strong>da</strong> aramaterialuri aqtivebi;ucxouri sawarmosaTvis _ saqarTvelos teritoriaze arsebuliqoneba (maT Soris, rezidenti pirisaTvis ijariT, qiriT,uzurfruqtiT an sxva amgvari saxis xelSekrulebis safuZvelzegacemuli <strong>da</strong> saqarTvelos teritoriaze arsebuli qoneba);organizaciebisaTvis _ balansze ricxuli qoneba an qonebis nawili,romelic gamoiyeneba ekonomikuri saqmianobisaTvis;saqarTvelos an ucxouri sawarmosaTvis, organizaciisaTvis an/<strong>da</strong>fizikuri pirisaTvis _ sakuTrebaSi arsebuli miwa <strong>da</strong> kodeqsiTgaTvaliswinebul sargeblobaSi an faqtobriv mflobelobaSisaxelmwifo sakuTrebaSi arsebuli miwa;fizikuri pirisaTvis _ sakuTrebaSi arsebuli an lizingiT aRebuliqoneba.133
fizikuri piris sakuTrebaSi arsebuli an lizingiT miRebuli qonebaa:uZravi qoneba (Senoba-nagebobebi an maTi nawili), gar<strong>da</strong> samewarmeosaqmianobisaTvis gamoyenebuli qonebisa;ijariT, qiriT, uzurfruqtiT an sxva amgvari saxis xelSekrulebissafuZvelze gacemuli qoneba;saqarTveloSi registrirebuli msubuqi avtomobilebi (sagareoekonomikurisaqmianobis sasaqonlo nomenklaturis 8703 kodiTgaTvaliswinebuli saqoneli);saqarTveloSi registrirebuli iaxtebi (katarRebi), TviTmfrinavebi,Sveulmfrenebi.‣ mewarme fizikuri pirisaTvis, gar<strong>da</strong> zemoT warmodgeniliqonebisa <strong>da</strong> miwisa, qonebis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia asevesamewarmeo <strong>da</strong> arasamewarmeo saqmianobisaTvis gamoyenebuli angankuTvnili ZiriTadi saSualebebi, <strong>da</strong>umontaJebelimowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong> aramaterialuriaqtivebi.saqarTvelos an ucxouri sawarmosTvis, organizaciisTvis an/<strong>da</strong>fizikuri pirisTvis ga<strong>da</strong>saxadiT <strong>da</strong>begvris obieqtia:LsakuTrebaSi arsebuli miwa;kanoniT gaTvaliswinebul sargeblobaSi an faqtobrivmflobelobaSi myofi saxelmwifo sakuTrebaSi arsebuli miwa.‣ im pirebisaTvis, romlebsac faqtobriv mflobelobaSi an/<strong>da</strong>sargeblobaSi aqvs gar<strong>da</strong>cvlili piris sakuTrebaSi ricxuliqoneba (gar<strong>da</strong> im SemTxvevisa, rodesac faqtobrivi mflobelismier qonebiT sargebloba xorcieldeba ijariT, qiriT,uzurfruqtiT an sxva amgvari saxis xelSekrulebis safuZvelze),aseve crumagieri mflobelobis SemTxvevaSi <strong>da</strong>begvris obieqtadganixileba faqtobriv mflobelobaSi arsebuli Sesabamisiqoneba.qonebis ga<strong>da</strong>saxadis ganakveTebisaqarTvelos sawarmosTvis, ucxouri sawarmosTvis/organizaciebisTvis<strong>da</strong>begvris obieqtebze ga<strong>da</strong>saxadis ganakveTi ganisazRvreba saSualowliuri sabalanso narCeni Rirebulebis (gamoiangariSeba wlis<strong>da</strong>sawyisisa <strong>da</strong> wlis bolosaTvis aqtivebis saSualo RirebulebismixedviT) ara umetes 1 procentis odenobiT.ga<strong>da</strong>saxadis wliuri ganakveTiT qonebis Rirebulebis ara umetes 1 %-sodenobisa ibegreba Semdegi qoneba (ix. saga<strong>da</strong>saxado kodeqsi, muxli 211<strong>da</strong> 183-is me-3 nawili):fizikuri piris sakuTrebaSi arsebuli an lizingiT aRebuliqonebis (gar<strong>da</strong> miwisa) ijariT, qiriT, uzurfruqtiT an sxvaamgvari xelSekrulebis safuZvelze gacemuli qoneba;134
mewarme fizikuri piris mier samewarmeo saqmianobisaTvisgamoyenebuli an gankuTvnili ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSeneblobebi<strong>da</strong> aramaterialuri aqtivebi (gar<strong>da</strong> fizikuri pirissakuTrebaSi arsebuli an lizingiT aRebuli qoneba (gar<strong>da</strong>miwisa)).fizikuri piris sakuTrebaSi arsebul (gar<strong>da</strong> miwisa) an lizingiTaRebuli uZrav qonebaze, Senoba-nagebobebze an maT nawilze (gar<strong>da</strong>samewarmeo saqmianobisTvis gamoyenebuli, aseve ijariT, qiriT,uzurfruqtiT an sxva amgvari saxis xelSekrulebis safuZvelzegacemuli qonebisa) ga<strong>da</strong>saxadi diferencirebulia ga<strong>da</strong>mxdelis ojaxismier saga<strong>da</strong>saxado wlis wina wlis ganmavlobaSi miRebuli SemosavlebismixedviT <strong>da</strong> ganisazRvreba Semdegi odenobebiT: (ix. cxrili # 15):60 000 laramde Semosavlis mqone ojaxebisaTvis – uZravi qonebissabazro Rirebulebis aranakleb 0,05 procentisa <strong>da</strong> ara umetes 0,2procentisa;60 000 lari<strong>da</strong>n 100 000 laramde Semosavlis mqone ojaxebisaTvis –uZravi qonebis sabazro Rirebulebis aranakleb 0,2 procentisa <strong>da</strong>ara umetes 0,4 procentisa;100 000 lari <strong>da</strong> meti Semosavlis mqone ojaxebisaTvis – uZraviqonebis sabazro Rirebulebis aranakleb 0,4 procentisa <strong>da</strong> araumetes 0,8 procentisa.#Semosavlebi kalen<strong>da</strong>ruli wlisganmavlobaSifizikuri piris uZravi qonbaze ga<strong>da</strong>saxadis ganakveTebiganakveTi1 60 000 laramde uZravi qonebis sabazro Rirebulebisara umetes 0,2 procenti2 60 000 lari<strong>da</strong>n 100 000 laramde uZravi qonebis sabazro Rirebulebisaranakleb 0,2 procentisa <strong>da</strong> ara umetes0,4 procenti3 100 000 lari <strong>da</strong> meti uZravi qonebis sabazro Rirebulebisaranakleb 0,4 procentisa <strong>da</strong> ara umetes0,8 procenticxrili # 15fizikuri piris sakuTrebaSi arsebul an lizingiT aRebulsaqarTveloSi registrirebul msubuq avtomobilebze (sagareoekonomikurisaqmianobis sasaqonlo nomenklaturis 8703 kodiTgaTvaliswinebuli saqoneli) ga<strong>da</strong>saxadis wliuri ganakveTidiferencirebulia 25 msubuqi avtomobilis saxeobis Zravis moculobis <strong>da</strong>xnovanebis mixedviT <strong>da</strong> Seadgens ara umetes (ix. cxrili # 16).25 aRniSnuli ga<strong>da</strong>saxadis ga<strong>da</strong>x<strong>da</strong> ar aris <strong>da</strong>mokidebuli fizikuri piris mierwlis ganmavlobaSi miRebul Semosavalze.135
N1N23msubuqi avtomobilis saxeobaZravis moculobis mixedviT2000 sm 3 -mde (CaTvliT)moculobis Zravis mqonemsubuqi avtomobilimsubuqi avtomobilis saxeobaZravis moculobis mixedviT2001 sm 3 -<strong>da</strong>n 3000 sm 3 -mde(CaTvliT) moculobis Zravismqone msubuqi avtomobili3000 sm 3 -ze meti moculobisZravis mqone msubuqiavtomobilimsubuqi avtomobilisxnovaneba kalen<strong>da</strong>ruliwlis 31 dekembrismdgomareobiTga<strong>da</strong>saxadisodenoba (larebSi)1 wlamde (CaTvliT) 501-<strong>da</strong>n 3 wlamde (CaTvliT) 403-<strong>da</strong>n 4 wlamde (CaTvliT) 304-<strong>da</strong>n 5 wlamde (CaTvliT) 205-<strong>da</strong>n 6 wlamde (CaTvliT) 106 welze meti 5msubuqi avtomobilisxnovaneba kalen<strong>da</strong>ruliwlis 31 dekembrismdgomareobiT1 wlamde (CaTvliT)ga<strong>da</strong>saxadisodenoba (larebSi)1501-<strong>da</strong>n 3 wlamde (CaTvliT) 1303-<strong>da</strong>n 4 wlamde (CaTvliT) 1104-<strong>da</strong>n 5 wlamde (CaTvliT) 805-<strong>da</strong>n 6 wlamde (CaTvliT) 256 welze meti 51 wlamde (CaTvliT) 3001-<strong>da</strong>n 3 wlamde (CaTvliT) 2503-<strong>da</strong>n 4 wlamde (CaTvliT) 2004-<strong>da</strong>n 5 wlamde (CaTvliT) 1005-<strong>da</strong>n 6 wlamde (CaTvliT) 506 welze meti 5cxrili # 16fizikuri piris sakuTrebaSi arsebul aRebul saqarTveloSiregistrirebul iaxtebze (katarRebze), TviTmfrinavebsa <strong>da</strong>Sveulmfrenebze ga<strong>da</strong>saxadis wliuri ganakveTebi diferencirebuliasatransporto saSualebis saxeobebisa <strong>da</strong> Zravis simZlavris mixedviT(ix. cxrili # 17).satransportosaSualebissaxeoba1. iaxta (katarRa)2. TviTmfrinavisagareo-ekonomikurisaqmianobis sasaqonlonomenklaturis kodi8903 10 900 008903 92 100 008903 92 990 008903 99 990 008802 208802 308802 40ga<strong>da</strong>saxadis ganakveTiZravis 1 cxenis ZalazeweliwadSiaranakleb 3 larisa <strong>da</strong> araumetes 7 larisaaranakleb 2 larisa <strong>da</strong> araumetes 5 larisa136
3. Sveulmfreni 8802 118802 12aranakleb 2 larisa <strong>da</strong> araumetes 5 larisacxrili # 17saqarTvelos an ucxouri sawarmosTvis/organizaciisTvis an/<strong>da</strong> fizikuripirisTvis sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadiswliuri sabaziso ganakveTi diferencirebulia administraciulteritoriulierTeulebisa <strong>da</strong> miwis xarisxis mixedviT <strong>da</strong> dgindeba erTheqtarze gaangariSebiT, larebSi:saxnavi <strong>da</strong> mravalwliani nargavebiT <strong>da</strong>kavebuli miwebisaTvis.administraciuli erTeulis <strong>da</strong>saxeleba sabaziso ganakveTi(lari/ha)miwis xarisxikargi mwiri1. Tbilisi, marneuli 57 312. bolnisi, gar<strong>da</strong>bani 52 273. rusTavi 51 274. baTumi, gagra, gali, gu<strong>da</strong>uTa, gulrifSi, oCamCire, 51 27soxumi5. qobuleTi, xelvaCauri, gurjaani,44 24dedofliswyaro6. Telavi, lagodexi, siRnaRi 43 227. yvareli, gori, mcxeTa, axmeta, dmanisi, eredvi 39 218. kaspi, TeTriwyaro, samtredia 38 209. sagarejo, qareli, xaSuri 36 2010. qurTa, walka 34 1911. abaSa, zugdidi 34 1812. axalqalaqi, axalcixe, 34 1913. martvili, senaki, xobi, foTi 33 1714. ninowmin<strong>da</strong> 33 1715. axalgori, vani, zestafoni, lanCxuTi, ozurgeTi 30 1516. baR<strong>da</strong>Ti, Terjola, xoni, quTaisi 28 1517. walenjixa, wyaltubo, Cxorowyu 24 1318. saCxere, cageri, cxinvali 22 1219. ambrolauri, duSeTi, TianeTi, adigeni, borjomi 18 1120. aspinZa, tyibuli, xulo, qe<strong>da</strong> 17 921. Suaxevi, xaragauli, WiaTura, lentexi, oni, Coxatauri,mestia, yazbegi, java13 8cxrili # 18bunebrivi saTibebisa <strong>da</strong> saZovrebisaTvis (ix. cxrili # 19):administraciul-teritoriulierTeulis <strong>da</strong>saxelebasabaziso ganakveTi (lari/ha)saTibebi saZovrebi gakulturebuli137
1. abaSa, axalqalaqi, gori,baTumi, bolnisi, gagra, gali,gar<strong>da</strong>bani, gu<strong>da</strong>uTa, gulrifSi,gurjaani, dedofliswyaro,dmanisi, zugdidi, Tbilisi,TeTriwyaro, Telavi, lagodexi,lanCxuTi, marneuli,mcxeTa, ninowmin<strong>da</strong>, ozurgeTi,oCamCire, rusTavi, samtredia,senaki, siRnaRi, soxumi,quTaisi, qobuleTi, yvareli,walka, wyaltubo, xelvaCauri,xobi, foTiadministraciul-teritoriulierTeulis <strong>da</strong>saxeleba2. adigeni, aspinZa, axalgori,baR<strong>da</strong>Ti, borjomi, vani,zestafoni, Terjola, TianeTi,kaspi, martvili, sagarejo,saCxere, tyibuli, qareli, qe<strong>da</strong>,Suaxevi, Coxatauri, Cxorowyu,walenjixa, xaragauli, xaSuri,xoni, xulo, axalcixe3. ambrolauri, axmeta, duSeTi,lentexi, mestia, oni, yazbegi,cageri, cxinvali, WiaTura,javasaTibebisaZovrebi6 3 8 4sabaziso ganakveTi (lari/ha)saTibebi saZovrebi gakulturebulisaTibebi saZovrebi4 2 7 32,5 1,5 4 2cxrili # 19sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadis ganakveTebikonkretuli miwis nakveTisTvis miwis xarisxisa <strong>da</strong> miwis nakveTisadgilmdebareobis gaTvaliswinebiT, ganisazRvreba adgilobriviTviTmmarTvelobis warmomadgenlobiTi organoebis ga<strong>da</strong>wyvetilebiT.‣ am ganakveTebis odenoba SeiZleba iyos Sesabamis sabazisoganakveTze aranakleb 50 procentisa <strong>da</strong> ara umetes 150procentisa.‣ saqarTvelos an ucxouri sawarmosTvis/organizaciisTvis an/<strong>da</strong>fizikuri pirisTvis arasasoflo-sameurneo <strong>da</strong>niSnulebis miwazega<strong>da</strong>saxadis sabaziso ganakveTi dgindeba weliwadSi miwis erTkvadratul metrze 0,24 laris odenobiT.arasasoflo-sameurneo <strong>da</strong>niSnulebis miwaze qonebis ga<strong>da</strong>saxadisganakveTebi konkretuli miwis nakveTisaTvis miwis nakveTisadgilmdebareobis gaTvaliswinebiT ganisazRvreba adgilobriviTviTmmarTvelobis warmomadgenlobiTi organoebis ga<strong>da</strong>wyvetilebiT,Sesabamisi sabaziso ganakveTis gamravlebiT teritoriul138
koeficientebze, romlebic ar SeiZleba iyos 1,5-ze meti (ix. saga<strong>da</strong>saxadokodeqsi, muxli 274).‣ bunebrivi saZovrebisaTvis <strong>da</strong>dgenili ganakveTiT ibegrebabunebrivi resursebiT mosargeble pirisTvis Sesabamisilicenziis gacemis safuZvelze gamoyofili saxelmwifosakuTrebaSi arsebuli sasoflo-sameurneo <strong>da</strong>niSnulebis miwa.Tu sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaga<strong>da</strong>saxado organos ar warudgens konkretuli miwis nakveTisaTvismiwis xarisxis <strong>da</strong>ma<strong>da</strong>sturebel dokuments, aRniSnuli miwis nakveTi<strong>da</strong>ibegreba:saxnavi <strong>da</strong> mravalwliani nargavebiT <strong>da</strong>kavebuli miwebis SemTxvevaSiiseve rogorc kargi xarisxis miwis nakveTi (ix. cxrili # 18);bunebrivi saTibebisa <strong>da</strong> saZovrebis SemTxvevaSi iseve rogorcgakulturebuli miwis nakveTi (ix. cxrili #19).‣ amasT, am ganakveTebis odenoba SeiZleba iyos Sesabamis sabazisoganakveTze aranakleb 50 %-sa <strong>da</strong> ara umetes 150 %-sa.saTanado normatiuli aqtiT zemoT aRniSnuli dokumentis gacemazeuflebamosili piris gansazRvramde saga<strong>da</strong>saxado organoebi moipovebenmonacemebs sasoflo-sameurneo <strong>da</strong>niSnulebis miwis xarisxis Sesaxeb.Tu saga<strong>da</strong>saxado organo ver moipovebs Sesabamis monacemebs qonebisga<strong>da</strong>saxadiT <strong>da</strong>begvrisas gamoiyeneba cxrili #16 <strong>da</strong> gamoiTvlebagansazRvruli ganakveTebis saSualo ariTmetikuli sidide.qonebis sabazro Rirebuleba ganisazRvreba <strong>da</strong>naxarjebis, SesaZlorealizaciis fasis an misaRebi sargeblis gansazRvris meTodiT (ix.saga<strong>da</strong>saxado kodeqsi, muxli 22, punqti 6).fizikuri piris ojaxis mier kalen<strong>da</strong>ruli wlis ganmavlobaSi miRebulSemosavlebSi Seitaneba yvela Semosavali (sargebeli) saga<strong>da</strong>saxadoSeRavaTebis gaTvaliswinebis gareSe, maT Soris:xelfasis saxiT miRebuli Semosavali;ekonomikuri saqmianobiT miRebuli <strong>da</strong>sabegri Semosavali, romelic<strong>da</strong>kavSirebuli ar aris <strong>da</strong>qiravebiT muSaobasTan;nebismieri Semosavali (sargebeli), romelic <strong>da</strong>kavSirebuli ar aris<strong>da</strong>qiravebiT muSaobasTan <strong>da</strong> ekonomikur saqmianobasTan.‣ aRniSnul SemosavlebSi ar gaiTvaliswineba ojaxis wevrebisaganmemkvidreobiT, CuqebiT an ganqorwinebis safuZvelze miRebuliqonebis Rirebuleba.‣ ruseTis federaciaSi eqsportirebuli samamulo saqonlisreimportis reJimis pirobebiT ukan Semotanisas26 am saqonlisSemomtani piris mimarT warmoqmnil saga<strong>da</strong>saxado26 ix. saqarTvelos sabaJo kodeqsis 176-e muxlis `T~ qvepunqti139
valdebulebebze Sesrulebis vadis Secvla am kodeqsiT<strong>da</strong>dgenili wesiT 2007 wlis 1 ianvramde un<strong>da</strong> ganxorcieldesga<strong>da</strong>saxdel ga<strong>da</strong>saxadis Tanxaze sauravis <strong>da</strong>ricxvis gareSe.amasTanave, aRniSnuli saqonlis mixedviT miRebuli CaTvlebi amnawiliT gansazRvrul vadebSi ga<strong>da</strong>angariSebas ar eqvemdebareba.‣ am saqonlis ruseTis federaciis teritoriaze ganadgurebisSemTxvevaSi socialur ga<strong>da</strong>saxadze warmoqmnil saga<strong>da</strong>saxadovaldebulebebze vadis Secvla am kodeqsiT <strong>da</strong>dgenili wesiT 2007wlis 1 ianvramde un<strong>da</strong> ganxorcieldes ga<strong>da</strong>saxdel ga<strong>da</strong>saxadisTanxaze sauravis <strong>da</strong>ricxvis gareSe, mxolod saqonlisganadgurebis Sesabamisi dokumentebis wardgenis Semdeg.qonebis ga<strong>da</strong>saxadisgan gaTavisuflebaqonebis ga<strong>da</strong>saxadisgan gaTavisuflebulia:rezidenti fizikuri piris lizingiT, ijariT, qiriT, uzurfruqtiTan sxva amgvari xelSekrulebis safuZvelze arsebuli qoneba,sakuTrebaSi arsebuli sasaqonlo nomenklaturis 8703 kodiTgaTvaliswinebuli msubuqi avtomobilebi, saqarTveloSiregistirebuli iaxtebi (katarRebi), TviTmfrinavebi, Sveulmfrenebi<strong>da</strong> aseve sakuTrebaSi arsebuli arasasoflo-sameurneo <strong>da</strong>niSnulebismiwis nakveTebi (gar<strong>da</strong> samewarmeo saqmianobisTvis gamoyenebuli miwisnakveTebisa) Tu rezidenti piris ojaxis mier saga<strong>da</strong>saxado wliswina wlis ganmavlobaSi miRebuli Semosavlebi ar aRemateba 40 000lars;mravalbinian sacxovrebel saxlSi mcxovrebi fizikuri pirisTanasakuTrebaSi arsebuli farTobis proporciulad gansazRvruli<strong>da</strong>begvris obieqti (miwis nakveTi), romlis farTobi ar aRemateba 30kvadratul metrs;2007 wlis 1 ianvramde Jurnal-gazeTebis sagamomcemlo saqmianobiT<strong>da</strong>kavebuli pirebis balansze arsebuli <strong>da</strong> am saqmianobaSi uSualodgamoyenebuli qoneba;miwis is farTobebi, romlebic uSualod aris <strong>da</strong>kavebuli sarkinigzotransportis ZiriTadi saqmianobisTvis, maT Soris lian<strong>da</strong>gebisa <strong>da</strong>salian<strong>da</strong>go distanciebis, savagono <strong>da</strong> salokomotivo depoebis,rkinigzis funqcionirebisTvis aucilebeli Senoba-nagebobebisa <strong>da</strong>komunikaciebis, sarkinigzo kodeqsiT gansazRvruli gasxvisebiszolisa <strong>da</strong> <strong>da</strong>mcavi zonis mier, gar<strong>da</strong> samedicino, kulturulsayofacxovrebo,savaWro, sportul <strong>da</strong> uSualod rkinigzisfunqcionirebasTan kavSirSi armyofi obieqtebis mier <strong>da</strong>kavebulimiwebisa. agreTve miwis ga<strong>da</strong>saxadisagan ar Tavisufldeba rkinigzisvagzlis Senobis qveS arsebuli miwis farTobebi;bunebis <strong>da</strong>cvisa <strong>da</strong> saxanZro usafrTxoebisaTvis gamoyenebuliqoneba, gar<strong>da</strong> miwisa;mimosvlis gzebi, sakomunikacio <strong>da</strong> eleqtroga<strong>da</strong>mcemi xazebi;140
sajaro samarTlis iuridiuli piris - stan<strong>da</strong>rtebis, teqnikurireglamentebisa <strong>da</strong> metrologiis erovnuli saagentos saetalono <strong>da</strong>sastendo mowyobilobebi.organizaciis qoneba, gar<strong>da</strong> miwisa <strong>da</strong> ekonomikuri saqmianobisaTvisgamoyenebuli qonebisa;„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvrulinavTobisa <strong>da</strong> gazis operaciebis sawarmoeblad gamoyenebuli qoneba;saxelmwifo sakuTrebaSi arsebuli miwis nakveTis is nawili,romelic ga<strong>da</strong>cemuli aqvs sabiujeto organizacias, gar<strong>da</strong> samewarmeosaqmianobisaTvis gamoyenebuli miwebisa;bunebisa <strong>da</strong> istoriuli Zeglebis <strong>da</strong>cvis organizaciebis miwisfarTobebi, romlebze<strong>da</strong>c ganlagebulia saxelmwifos mieristoriul, kulturul an/<strong>da</strong> arqiteqturul Zeglebad miCneulinagebobebi, Tu isini ar gamoiyeneba samewarmeo saqmianobisaTvis,romelSic ar igulisxmeba Sesasvleli bileTebis realizacia;bunebrivi parkebiT, botanikuri <strong>da</strong> dendrologiuri baRebiT,kulturisa <strong>da</strong> <strong>da</strong>svenebis municipaluri parkebiT an/<strong>da</strong>sasaflaoebiT, zoologiuri baRebiT an/<strong>da</strong> parkebiT, okeaneriumebiT,skverebiT, xeivnebiT, <strong>da</strong>culi teritoriebiT, satyeo organizaciebiT,agreTve Ria sauwyebo parkebiT, baRebiT <strong>da</strong> tye-baRebiT <strong>da</strong>kavebulimiwebi, gar<strong>da</strong> am teritoriaze ekonomikuri saqmianobisaTvisgamoyenebuli nakveTebisa;qalaqis wyalsacavebiT <strong>da</strong> maTi akvatoriebiT <strong>da</strong>kavebuli is miwebi,romlebic gamoiyeneba satransporto <strong>da</strong> miwisqveSakomunikaciebisaTvis <strong>da</strong> ar gamoiyeneba sasoflo-sameurneoproduqciis warmoebisa <strong>da</strong> ekonomikuri saqmianobisaTvis;hidrometeorologiuri centrebis, garemos <strong>da</strong>binZurebis kontrolissadgurebisa <strong>da</strong> <strong>da</strong>nadgarebis funqcionirebisaTvis gamoyenebulimiwebi;sasmeli wyliT mosaxleobis momaragebisaTvis, eleqtrosadgurebisa<strong>da</strong> samelioracio sistemebisa <strong>da</strong> maTi funqcionirebisaTvisgankuTvnili wyalsacavebiT <strong>da</strong>kavebuli miwebi <strong>da</strong> am obieqtebissanitariul-<strong>da</strong>cviTi <strong>da</strong> teqnikuri zonebi;„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanoniT gansazRvrulinavTobisa <strong>da</strong> gazis operaciebis (saqmianobis) sawarmoebladgamoyenebuli miwis nakveTebi, Tu isini sxva mizniT ar gamoiyeneba;saqarTvelos gemebis saxelmwifo reestrSi registrirebuli <strong>da</strong>saqarTvelos saxelmwifo almiT mcuravi gemebi, gar<strong>da</strong> fizikuripiris sakuTrebaSi arsebuli saqarTveloSi <strong>da</strong>dgenili wesiTregistrirebuli iaxtebis (katarRebis), TviTmfrinavebisa <strong>da</strong>Sveulmfrenebisa;sasoflo-sameurneo <strong>da</strong>niSnulebis miwis nakveTebi, romelTanayofieri fenac sanaxevrod an meta<strong>da</strong>a <strong>da</strong>zianebuli stiqiisSedegad;qurTis, eredvisa <strong>da</strong> TiRvis Temebi, soflebi avnevi <strong>da</strong> nuli –droebiT, konfliqtis mogvarebamde <strong>da</strong> ekonomikuri situaciismowesrigebamde;141
saxelmwifo sakuTrebaSi arsebuli <strong>da</strong> gamouyenebeli saTibebi,saZovrebi, sarekultivacio <strong>da</strong> samarago sasoflo-sameurneo<strong>da</strong>niSnulebis miwebi;is miwebi, romlebic gamoiyeneba aerodromebis, aeroportebis,vertodromebisa <strong>da</strong> aeronavigaciis usafrTxoebis zonebad <strong>da</strong>miwisqveSa komunikaciebisaTvis, agreTve navsadgurebisaTvisperspeqtiuli ganviTarebis mizniT <strong>da</strong>magrebuli miwis nakveTebi, Tuisini ar gamoiyeneba ekonomikuri saqmianobisaTvis;fizikuri <strong>da</strong> iuridiuli pirebi, romlebmac miiRes axalasaTvisebelisasoflo-sameurneo <strong>da</strong>niSnulebis miwebi – miRebi<strong>da</strong>n 5 wlisganmavlobaSi;nasoflarebis teritoriaze, agreTve gansaxlebis saxelmwifoRonisZiebaTa Sesabamisad <strong>da</strong>saxlebul moqalaqeTa ojaxebi –<strong>da</strong>saxlebi<strong>da</strong>n 5 wlis ganmavlobaSi;2004 wlis 1 martis mdgomareobiT fizikuri piris sakuTrebaSiarsebuli, 5 heqtramde farTobis sasoflo-sameurneo <strong>da</strong>niSnulebismiwis nakveTebi;„miwebis melioraciis Sesaxeb“ saqarTvelos kanonis Sesabamisadsajaro samarTlis iuridiuli pirisaTvis uzufruqtisxelSekrulebiT ga<strong>da</strong>cemuli saxelmwifo sakuTrebis samelioracioinfrastruqtura, agreTve 2014 wlis 1 ianvramde „miwebismelioraciis Sesaxeb“ saqarTvelos kanoniT gansazRvrulisamelioracio asociaciebisaTvis ga<strong>da</strong>cemuli, maTi momsaxurebisteritoriaze arsebuli samelioracio infrastruqtura;meore msoflio omis invalidebi <strong>da</strong> maTTan gaTanabrebuli pirebi –privatizaciis wesiT miRebul miwis nakveTebze;„maRalmTiani regionebis socialur-ekonomikuri <strong>da</strong> kulturuliganviTarebis Sesaxeb“ saqarTvelos kanoniT gansazRvruli,kavkasionis qedis samxreT ferdobze ganlagebuli raionebisa <strong>da</strong>aWara-guriis mTianeTis soflebis, Temebisa <strong>da</strong> <strong>da</strong>bebis mcxovrebni –mocemul teritoriebze arsebul miwis nakveTebze. samxreTsaqarTvelos maRalmTian regionebSi mcxovrebT mocemulteritoriebze arsebul miwis nakveTebze miwis ga<strong>da</strong>saxadiumcirdebaT 50 procentiT;samedicino saqmianobisaTvis gamoyenebuli samedicino<strong>da</strong>wesebulebaTa qoneba, gar<strong>da</strong> miwisa;samedicino <strong>da</strong>wesebulebebze <strong>da</strong>magrebuli miwis nakveTebi, Tu isiniar gamoiyeneba arasamedicino ekonomikuri saqmianobisaTvis;samecniero-kvleviTi, saswavlo, sacdel-saseleqcio, eqsperimentuli,jiSTa gamocdis miwis is nakveTebi, romlebic gamoiyeneba samecniero<strong>da</strong> saswavlo miznebisaTvis <strong>da</strong> romlebze<strong>da</strong>c samuSaoebi finansdebabiujeti<strong>da</strong>n;miwis nakveTebi, romlebic gamoiyeneba usinaTloebis, yru-munjebis,gonebrivad CamorCenili <strong>da</strong> fizikurad ganuviTarebeli bavSvebis,omis veteranTa sazogadoebebis, moxucebulTa <strong>da</strong> bavSvTa saxlebis,mozardTa socialuri a<strong>da</strong>ptaciisa <strong>da</strong> SromiTi reabilitaciiscentrebis, sajaro samarTlis iuridiuli pirebis _142
zogadsaganmanaTleblo <strong>da</strong>wesebulebebis (skolebis) mier TavianTiZiriTadi funqciebis SesrulebisaTvis; miwis nakveTebi,gamoyenebuli bavSvTa saxlebis, specialuri skola-internatebis,bavSvTa soflebisa <strong>da</strong> sabavSvo baRebis mier, romlebic usasyidlodewevian bavSvTa movla-aRzr<strong>da</strong>s <strong>da</strong> maTTvis ganaTlebis micemas, Tuisini ar gamoiyeneba ekonomikuri saqmianobisaTvis;sasoflo-sameurneo <strong>da</strong>niSnulebis miwis nakveTebi, romlebze<strong>da</strong>cmoweuli mosavlis naxevarze metic ganadgur<strong>da</strong> stiqiis (qariSxali,setyva, gvalva, wyaldidoba) <strong>da</strong> sxva forsmaJoruli SemTxvevebisSedegad. miwis ga<strong>da</strong>saxadisagan gaTavisuflebis safuZveliaadgilobrivi TviTmmarTvelobis warmomadgenlobiTi organosga<strong>da</strong>wyvetileba, romelic miiReba saqarTvelos soflis meurneobissaministros Sesabamis teritoriul organosTan SeTanxmebiT.komisiis <strong>da</strong>skvna dgeba orjer – stiqiis <strong>da</strong>mTavrebis momenti<strong>da</strong>n 2kviris va<strong>da</strong>Si <strong>da</strong> mosavlis aRebis win;samonadireo meurneobebis mier <strong>da</strong>kavebuli miwebi.‣ 2009 wlis 1 ianvramde qonebis ga<strong>da</strong>saxadisagan Tavisufldebafizikuri pirebis, sakuTrebaSi an lizingiT arsebuli qoneba(gar<strong>da</strong> miwisa), aseve ijariT, qiriT, uzurfruqtiT an sxvaamgvari saxis xelSekrulebis safuZvelze gacemuli qoneba.amasTanave, aRniSnul qonebaze (Tu isini gamoyenebulia<strong>da</strong>mqiraveblis (moijaris) mier samewarmeo saqmianobisTvis)qonebis ga<strong>da</strong>saxadis ga<strong>da</strong>xdis valdebuleba ekisreba<strong>da</strong>mqiravebels (moijares), qonebis sabazro Rirebulebis araumetes 1%-isa.‣ <strong>da</strong>dgenili saga<strong>da</strong>saxado SeRavaTebi ar vrceldeba imSemTxvevebze, rodesac SeRavaTebis mqone piri mis sakuTrebaSi,mflobelobaSi an sargeblobaSi arsebul miwis nakveTs (an misnawils) an/<strong>da</strong> Senoba-nagebobebs (an maT nawils) ijariT,uzurfruqtiT, qiriT an sxva amgvari formiT ga<strong>da</strong>scems sxvapirs.ga<strong>da</strong>saxadis gamoangariSebis wesiqonebis ga<strong>da</strong>saxadis saga<strong>da</strong>saxado perio<strong>da</strong>d iTvleba kalen<strong>da</strong>ruli weli.Tu kalen<strong>da</strong>ruli wlis <strong>da</strong>wyebis Semdeg, qoneba SeZenili, realizebuli(gasxvisebuli an ganadgurebuli) an SeZenili <strong>da</strong> realizebuli(gasxvisebuli an ganadgurebuli) iqna, am wels saga<strong>da</strong>saxado periodiqonebis ga<strong>da</strong>saxadze ganisazRvreba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissakuTrebaSi qonebis yofnis drois proporciulad. aRniSnuli wesivrceldeba Semdeg <strong>da</strong>sabegr qonebaze:fizikuri piris/mewarme fizikuri piris sakuTrebaSi arsebuli anlizingiT aRebuli uZravi qoneba, ijariT, qiriT, uzurfruqtiT ansxva amgvari saxis xelSekrulebis safuZvelze gacemuli qoneba;mewarme fikuri piris mier samewarmeo saqmianobisTvis gamoyenebulian gankuTvnili ZiriTadi saSualebebi, <strong>da</strong>umontaJebeli143
mowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong> aramaterialuriaqtivebi;saqarTvelos, ucxouri sawarmos an fizikuri piris sakuTrebaSiarsebuli miwa, kanoniT gaTvaliswinebul sargeblobaSi anfaqtobriv mflobelobaSi myofi saxelmwifo sakuTrebaSi arsebulimiwa.qonebis ga<strong>da</strong>saxads gamoiangariSebs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli Semdeg<strong>da</strong>sabegr qonebaze:sawarmo _ balansze ricxuli ZiriTadi saSualebebi, <strong>da</strong>umontaJebelimowyobilobebi, <strong>da</strong>umTavrebeli mSeneblobebi <strong>da</strong> aramaterialuriaqtivebi (gar<strong>da</strong> miwisa);ucxouri sawarmo _ saqarTvelos teritoriaze arsebul balanszericxuli ZiriTadi saSualebebi, <strong>da</strong>umontaJebeli mowyobilobebi,<strong>da</strong>umTavrebeli mSeneblobebi <strong>da</strong> aramaterialuri aqtivebi (gar<strong>da</strong>miwisa), maT Soris rezidenti pirisaTvis ijariT, qiriT,uzurfruqtiT an sxva amgvari saxis xelSekrulebis safuZvelzegacemuli <strong>da</strong> saqarTvelos teritoriaze arsebuli miwa;organizacia _ balansze ricxuli ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSeneblobebi <strong>da</strong>aramaterialuri aqtivebi (gar<strong>da</strong> miwisa), an aRniSnuli qonebisnawili, romelic gamoiyeneba ekonomikuri saqmianobisTvis;fizikuri piri _ sakuTrebaSi arsebuli an lizingiT aRebuli (gar<strong>da</strong>miwisa): ijariT, qiriT, uzurfruqtiT an sxva amgvari saxisxelSekrulebis safuZvelze gacemuli qoneba; saqarTveloSi <strong>da</strong>dgenili wesiT registrirebuli msubuqiavtomobilebi (sagareo-ekonomikuri saqmianobis sasaqonlonomenklaturis 8703 kodiT gaTvaliswinebuli saqoneli); saqarTveloSi <strong>da</strong>dgenili wesiT registrirebuli iaxtebi(katarRebi), TviTmfrinavebi, Sveulmfrenebi.mewarme fizikuri piri _ samewarmeo <strong>da</strong> arasamewarmeosaqmianobisTvis gamoyenebuli an gankuTvnili ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong>aramaterialuri aqtivebi.fizikuri pirisaTvis sakuTrebaSi arsebul an lizingiT aRebul uZravqonebaze (Senoba-nagebobebze an maT nawilze), aseve saqarTvelos anucxouri sawarmosaTvis, organizaciisaTvis an/<strong>da</strong> fizikuri pirisaTvismaT sakuTrebaSi arsebul miwasa <strong>da</strong> kanoniT gaTvaliswinebulsargeblobaSi an faqtobriv mflobelobaSi myofi saxelmwifosakuTrebaSi arsebul miwaze ga<strong>da</strong>saxads Sesabamis teritoriaze moqmediganakveTebis mixedviT gamoiangariSebs saga<strong>da</strong>saxado organo.am mizniT ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli (gar<strong>da</strong> `sajaro samsaxurSi interesTaSeuTavseblobisa <strong>da</strong> korufciis Sesaxeb~ saqarTvelos kanoniTgaTvaliswinebuli Tanamdebobis pirebisa <strong>da</strong> `sajaro samsaxurisSesaxeb~ saqarTvelos kanoniT gansazRvruli sajaro mosamsaxureebisa)144
valdebulia, saga<strong>da</strong>saxado organos warudginos qonebis ga<strong>da</strong>saxadisdeklaracia <strong>da</strong> masSi asaxos mxolod <strong>da</strong>sabegri qonebis <strong>da</strong>saxeleba <strong>da</strong>aRweriloba, uZravi qonebis (gar<strong>da</strong> miwisa) Rirebuleba <strong>da</strong> SeRavaTi,romlis mixedviTac saga<strong>da</strong>saxado organoebi uzrunvelyofensaga<strong>da</strong>saxado valdebulebis gansazRvras.sasoflo-sameurneo <strong>da</strong>niSnulebis miwaze ga<strong>da</strong>saxadi gamoiangariSebaga<strong>da</strong>saxadis ganakveTis gamravlebiT miwis nakveTis farTobze(heqtarebSi), xolo arasasoflo-sameurneo <strong>da</strong>niSnulebis miwazega<strong>da</strong>saxadi gamoiangariSeba miwis nakveTis farTobis gamravlebiTga<strong>da</strong>saxadis ganakveTze _ 0.24 larze gamravlebiT (ix. saga<strong>da</strong>saxadokodeqsi, muxli 273, punqti 9).‣ arasasoflo-sameurneo <strong>da</strong>niSnulebis miwaze ga<strong>da</strong>saxadisteritoriuli koeficienti diferencirebulia miwis nakveTisadgilmdebareobisa <strong>da</strong> zonis mixedviT.zonis sazRvrebis <strong>da</strong>dgena <strong>da</strong> miwaze ga<strong>da</strong>saxadis teritoriulikoeficientis diferencireba xdeba teritoriis eqspertuli socialurekonomikuriSefasebis safuZvelze, <strong>da</strong>saxlebuli punqtis ganaSenianebisgegmis an sxva qalaqTmSeneblobiTi dokumentebis monacemTagaTvaliswinebiT, romelTac amtkiceben adgilobrivi TviTmmarTvelobiswarmomadgenlobiTi organoebi.‣ saga<strong>da</strong>saxado organo ga<strong>da</strong>mxdelis saTanado mimarTvisSemTxvevaSi valdebulia, qonebis ga<strong>da</strong>saxadis saga<strong>da</strong>saxadovaldebulebis gansazRvris mizniT ga<strong>da</strong>mxdels miawodossaTanado informacia.qonebis ga<strong>da</strong>saxadiT <strong>da</strong>sabegri miwis farTobi moicavs SenobanagebobebiT<strong>da</strong>kavebul, aseve maTi funqcionirebisaTvis aucilebel miwisnakveTebsa <strong>da</strong> Senoba-nagebobebis sanitariul-teqnikur zonas. miwazeqonebis ga<strong>da</strong>saxadis saga<strong>da</strong>saxado valdebuleba pirs ekisreba miwissakuTrebis an miwiT sargeblobis uflebis warmoSobis, xolosaxelmwifo sakuTrebaSi arsebuli miwis faqtobrivi mflobelobisSemTxvevaSi - faqtobriv mflobelad gaxdomis Tvis momdevno Tvi<strong>da</strong>n.miwaze qonebis ga<strong>da</strong>saxadis <strong>da</strong>ricxvis safuZvelia miwis sakuTrebis<strong>da</strong>ma<strong>da</strong>sturebeli dokumenti, ijaris (qiravnobis) xelSekruleba an sxvadokumenti, romelic a<strong>da</strong>sturebs miwiT sargeblobis uflebas ansaxelmwifo sakuTrebaSi arsebuli miwis faqtobrivi mflobeloba.‣ Senoba-nagebobebiT <strong>da</strong>kavebul miwis nakveTze, romelic ramdenimepiris sakuTrebaSia, ga<strong>da</strong>saxadi ga<strong>da</strong>ixdeba cal-calkenagebobisaTvis, TiToeuli piris TanasakuTrebaSi arsebulifarTobis proporciulad.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli (gar<strong>da</strong> fizikuri pirisa) saga<strong>da</strong>saxado wlis 1aprilamde saga<strong>da</strong>saxado organos warudgens qonebis ga<strong>da</strong>saxadisdeklaracias mis sakuTrebaSi, kanoniT gaTvaliswinebul sargeblobaSi145
an faqtobriv mflobelobaSi arsebul miwaze. xolo ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli fizikuri pirebi (gar<strong>da</strong> `sajaro samsaxurSi interesTaSeuTavseblobisa <strong>da</strong> korufciis Sesaxeb~ saqarTvelos kanoniTgaTvaliswinebuli Tanamdebobis pirebisa <strong>da</strong> `sajaro samsaxurisSesaxeb~ saqarTvelos kanoniT gansazRvruli sajaro mosamsaxureebisa)qonebis ga<strong>da</strong>saxadis deklaracias waradgenen saga<strong>da</strong>saxado wlis 1maisamde.‣ deklaraciis wardgena un<strong>da</strong> moxdes saga<strong>da</strong>saxado organoSiaRricxvis adgilis mixedviT, misi ararsebobis SemTxvevaSi -sacxovrebeli adgilis mixedviT, xolo zemoaRniSnulTaararsebobis SemTxvevaSi - <strong>da</strong>sabegri obieqtis adgilmdebareobismixedviT.fizikuri pirebi (gar<strong>da</strong> `sajaro samsaxurSi interesTa SeuTavseblobisa<strong>da</strong> korufciis Sesaxeb~ saqarTvelos kanoniT gaTvaliswinebuliTanamdebobis pirebisa <strong>da</strong> `sajaro samsaxuris Sesaxeb~ saqarTveloskanoniT gansazRvruli sajaro mosamsaxureebisa) qonebis ga<strong>da</strong>saxadsixdian sakuTrebaSi an lizingiT aRebul Semdeg qonebaze:uZravi qoneba (Senoba-nagebobebi an maTi nawili), gar<strong>da</strong> samewarmeosaqmianobisaTvis gamoyenebuli qonebisa;saqarTveloSi registrirebuli msubuqi avtomobilebi (sagareoekonomikurisaqmianobis sasaqonlo nomenklaturis 8703 kodi);saqarTveloSi registrirebuli iaxtebi (katarRebi), TviTmfrinavebi,Sveulmfrenebi;mis sakuTrebaSi arsebuli miwa;kanoniT gaTvaliswinebul sargeblobaSi an faqtobrivmfolobelobaSi myofi saxelmwifo sakuTrebaSi arsebuli miwa.‣ fizikuri pirebi qonebis ga<strong>da</strong>saxads ixdian ara ugvianessaga<strong>da</strong>saxado wlis 15 noembrisa.Tu ojaxis or an met wevrs aqvs zemoT aRniSnuli <strong>da</strong>begvris obieqti, ampirTagan nebismier srulwlovan fizikur pirs ufleba aqvs waradginosqonebis ga<strong>da</strong>saxadis erTiani (saojaxo) wliuri deklaracia, romelSicaisaxeba rogorc am piris, aseve ojaxis sxva wevrebis <strong>da</strong>begvrisobieqtebi. am SemTxvevaSi deklaraciis warmdgen pirs ojaxis sxvawevrebTan mimarTebiT qonebis ga<strong>da</strong>saxadSi saga<strong>da</strong>saxado valdebulebisSesrulebis mizniT eniWeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis warmomadgenlisuflebamosileba.‣ aseT SemTxvevaSi iTvleba, rom ojaxis sxva wevrmac (wevrebmac)Seasrula (Seasrules) qonebis ga<strong>da</strong>saxadis mixedviTsaga<strong>da</strong>saxado angariSgebis valdebuleba. amasTanave,deklaraciaze savaldebuloa ojaxis am wevris (wevrebis)xelmowera.146
saga<strong>da</strong>saxado organo saga<strong>da</strong>saxado wlis 1 ivlisamde valdebuliafizikur pirs warudginos `saga<strong>da</strong>saxado moTxovna~ qonebis ga<strong>da</strong>saxadismixedviT <strong>da</strong>ricxuli saga<strong>da</strong>saxado valdebulebis Sesaxeb Tu:fizikur pirs sakuTrebaSi an lizingiT aRebuli aqvs uZravi qoneba(gar<strong>da</strong> samewarmeo saqmianobisaTvis gamoyenebuli qonebisa);fizikur pirs sakuTrebaSi aqvs miwa;fizikur pirs kanoniT gaTvaliswinebul sargeblobaSi an faqtobrivmfolobelobaSi aqvs saxelmwifo sakuTrebaSi arsebuli miwa.qonebis ga<strong>da</strong>saxadi ga<strong>da</strong>ixdevineba saga<strong>da</strong>saxado aRricxvis adgilismixedviT mimdinare ga<strong>da</strong>saxdelis saxiT <strong>da</strong> biujetSi Cairicxeba araugvianes saga<strong>da</strong>saxado wlis 15 ivnisisa Semdeg <strong>da</strong>begvris obieqtebze:saqarTvelos sawarmos balansze ricxuli ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong>aramaterialuri aqtivebi;ucxouri sawarmos saqarTvelos teritoriaze arsebuli ZiriTadisaSualebebi, <strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebelimSenebloba <strong>da</strong> aramaterialuri aqtivebi (maT Soris, rezidentipirisTvis ijariT, qiriT, uzurfruqtiT an sxva amgvari saxisxelSekrulebis safuZvelze gacemuli <strong>da</strong> saqarTvelos teritoriazearsebuli qoneba);organizaciis balansze ricxuli ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong>aramaterialuri aqtivebi an maTi nawili, romelic gamoiyenebaekonomikuri saqmianobisTvis;fizikuri piris sakuTrebaSi an lizingiT aRebuli <strong>da</strong> ijariT, qiriT,uzurfruqtiT an sxva amgvari saxis xelSekrulebis safuZvelzegacemuli qoneba;mewarme fizikuri piris mier samewarmeo an arasamewarmeosaqmianobisTvis gamoyenebuli an gankuTvnili ZiriTadi saSualebebi,<strong>da</strong>umontaJebeli mowyobilobebi, <strong>da</strong>umTavrebeli mSenebloba <strong>da</strong>aramaterialuri aqtivebi.‣ zemoaRniSnul qonebaze saga<strong>da</strong>saxado periodis mixedviTdeklaraciis wardgena xdeba saga<strong>da</strong>saxado wlis momdevno wlis 1aprilamde.mimdinare ga<strong>da</strong>saxdelebis saxiT biujetSi Caricxuli Tanxebi CaiTvlebasaga<strong>da</strong>saxado periodis mixedviT gamoangariSebul ga<strong>da</strong>saxadis Tanxad.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli arsebobs mxolod arasruli kalen<strong>da</strong>ruliwlis ganmavlobaSi, igi ga<strong>da</strong>saxads ixdis am periodis proporciulad.‣ sawarmos, romelic <strong>da</strong>fuZn<strong>da</strong> kalen<strong>da</strong>ruli wlis <strong>da</strong>wyebisSemdeg, Sesabamisi saga<strong>da</strong>saxado periodis mixedviT am mimdinarega<strong>da</strong>saxdelebis ga<strong>da</strong>xdis valdebuleba ar ekisreba. analogiuriwesi gamoiyeneba mewarme fizikuri piris mimarT, Tu saga<strong>da</strong>saxadoaRricxvaze misi ayvana ganxorciel<strong>da</strong> kalen<strong>da</strong>ruli wlis<strong>da</strong>wyebis Semdeg.147
fizikuri piris sakuTrebaSi arsebul, saqarTveloSi <strong>da</strong>dgenili wesiTregistrirebul msubuq avtomobilebze ga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>x<strong>da</strong> xdebayovelwliurad avtosatransporto saSualebaze, romelic areqvemdebareba gzisTvis vargisobaze savaldebulo periodul testirebas,ara ugvianes 15 noembrisa, xolo Tu xdeba <strong>da</strong>bevris obieqtis gasxvisebaaRniSnul va<strong>da</strong>mde _ maregistrirebel organoSi registraciamde. amSemTxvevaSi qonebis mimRebs mimdinare kalen<strong>da</strong>ruli wlisaTvis<strong>da</strong>begvris obieqtis mixedviT saga<strong>da</strong>saxado valdebuleba ar warmoeSoba.‣ fizikuri piris sakuTrebaSi arsebuli saqarTveloSi <strong>da</strong>dgeniliwesiT registrirebul iaxtebze (katarRebze), TviTmfrinavebze,Sveulmfrenebze ga<strong>da</strong>saxadis Tanxis ga<strong>da</strong>x<strong>da</strong> xdebayovelwliurad, ara ugvianes 15 noembrisa.fizikuri piris sakuTrebaSi arsebul an lizingiT aRebul uZravqonebaze (Senoba nagebobebi an maTi nawili, gar<strong>da</strong> samewarmeosaqmianobisTvis gamoyenebuli, ijariT, qiriT, uzurfruqtiT an sxvaamgvari xelSekrulebis safuZvelze gacemuli qonebisa), asevesakuTrebaSi arsebul miwaze an kanoniT gaTvaliswinebul sargeblobaSian faqtobriv mflobelobaSi saxelmwifo sakuTrebaSi arsebul miwazefizikur pirs ufleba aqvs ar waradginos deklaracia Tu:igi gaTavisuflebulia qonebis ga<strong>da</strong>saxadisgan (ix. <strong>gzamkvlevi</strong>, gv.140).saga<strong>da</strong>saxado organos mier qonebis ga<strong>da</strong>saxadis deklaraciawarmodgenilia an <strong>da</strong>ricxulia saangariSo wlis wina periodismixedviT <strong>da</strong> ar xdeba momdevno saangariSo periodebis mixedviT<strong>da</strong>begvris obieqtis raodenobrivi <strong>da</strong> xarisxobrivi cvlileba. amSemTxvevaSi iTvleba, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma ganaxorcielasaga<strong>da</strong>saxado angariSgeba, xolo sagadsaxado organom ga<strong>da</strong>mxdelswarudgina `saga<strong>da</strong>saxado moTxovna~, romlis mixedviTacsaga<strong>da</strong>saxado valdebuleba tolia Sesabamisi periodis mixedviTbolo deklarirebuli/<strong>da</strong>ricxuli ga<strong>da</strong>saxadisa. amasTanave,deklaracia CaiTvleba Sesworebulad Tu SemdgomSi deklarirebaganxorciel<strong>da</strong> aRniSnuli periodebis mixedviT.148
saga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofisRonisZiebebiga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebis arajerovnadSesrulebis SemTxvevaSi SesaZlebelia mis mimarT gamoyenebuli iqnessaga<strong>da</strong>saxado valdebulebis uzrunvelyofis Semdegi RonisZiebebi,romelTa rigiTobas konkretuli situacii<strong>da</strong>n gamomdinare irCevssaga<strong>da</strong>saxado organo:saga<strong>da</strong>saxado ipoTeka/giravnoba;mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqcevaqonebaze ya<strong>da</strong>Ris <strong>da</strong>deba (ix. saqarTvelos mTavrobis <strong>da</strong>dgenileba # 14);ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacia (ix. saqarTvelos mTavrobis<strong>da</strong>dgenileba # 10);sabanko angariSebi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis TanxebisCamoweraga<strong>da</strong>mxdelis salaro<strong>da</strong>n naRdi fuladi saxsrebis amoReba (ix.finansTa ministris brZaneba # 300);sxva RonisZiebebi.‣ saga<strong>da</strong>saxado valdebulebaTa uzrunvelyofis RonisZiebebi argamoiyeneba fasiani qaRaldebis bazris Sesaxeb saqarTveloskanonis Sesabamisad emitentis saxeliT moqmedi sabrokerokompaniis mflobelobaSi arsebuli emitentis fasianiqaRaldebisa <strong>da</strong> fasiani qaRaldebis SesaZenad miRebuli fuladisaxsrebis mimarT.saga<strong>da</strong>saxado giravnoba/ipoTekasaga<strong>da</strong>saxado valdebulebis uzrunvelyofis RonisZiebis erT-erT saxeswarmoadgens saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba, romelicwarmoiSoba saga<strong>da</strong>saxado <strong>da</strong>valianebaze saga<strong>da</strong>saxado <strong>da</strong>vis<strong>da</strong>wyebisTanave an/<strong>da</strong> aRiarebul saga<strong>da</strong>saxado valdebulebasTan erTad.es ufleba vrceldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis farglebSiga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTrebaSi arsebul an/<strong>da</strong> balansze ricxul(lizingiT miRebulis gar<strong>da</strong>) nebismier qonebaze (maT Soris im qonebazec,romelic SeZenilia saga<strong>da</strong>saxado <strong>da</strong>valianebis warmoqmnis Semdeg).149
‣ Setyobineba saga<strong>da</strong>saxado giravnobis/ipoTekis uflebiswarmoSobis Sesaxeb egzavneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, agreTvemaregistrirebel organos registraciisaTvis, romelicvaldebulia ara ugvianes Setyobinebis miRebis dRis momdevnodRisa registraciaSi gaataros saga<strong>da</strong>saxado giravnobis/ipoTekisufleba.Tu sasamarTlos ga<strong>da</strong>wyvetilebiT <strong>da</strong>dgenilia an mesame piris mieraRiarebulia, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qoneba an qonebriviuflebebi raime formiT mesame piris droebiT mflobelobaSia, maSinga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis TanxmobiT an mis gareSe, saga<strong>da</strong>saxadoorganos moTxovniT mesame pirma, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis aRebuli <strong>da</strong>Seusrulebeli valdebulebebi (ara umetes aRiarebuli saga<strong>da</strong>saxado<strong>da</strong>valianebisa) un<strong>da</strong> Seasrulos saga<strong>da</strong>saxado organos mimarT, Tuga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qoneba imdenad mcirea, rom saga<strong>da</strong>saxadoorganos mier aRniSnuli valdebulebis Sesrulebis uzrunvelyofis sxvaRonisZiebebis ganxorcieleba ver uzrunvelyofs aRiarebuli<strong>da</strong>valianebis <strong>da</strong>farvas.‣ gakotrebis saqmiswarmoebis an restruqturizaciis reJimis<strong>da</strong>srulebis Semdeg saga<strong>da</strong>saxado giravnobis/ipoTekis uflebagamoiyeneba imave wesiT, rogoric gamoiyenebo<strong>da</strong> gakotrebissaqmis warmoebis an restruqturizaciis reJimis <strong>da</strong>wyebamde.saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba ar gamoiyeneba im mflobelismimarT, romlis uflebac warmoiSva saga<strong>da</strong>saxado giravnobis/ipoTekisregistraciamde. rodesac saga<strong>da</strong>saxado organo yidisgiravnobas/ipoTekas <strong>da</strong>qvemdebarebul qonebas ZalaSi rCeba saga<strong>da</strong>saxadouflebis registraciamde registrirebuli sxva giravnobis/ipoTekisuflebebi.‣ Tu saga<strong>da</strong>saxado giravnobiT/ipoTekiT uflebis gauqmebis gareSeqoneba gaiyideba an raime gziT ga<strong>da</strong>ecema sxva mflobelsaRniSnuli ufleba gavrceldeba am qonebaze axali mflobelismimarT.axali mflobelis nebismieri sxva ipoTekis/giravnobis uflebas eqnebaumciresi Zala im saga<strong>da</strong>saxado ipoTekis/giravnobis uflebis mimarT,romelic arsebob<strong>da</strong> gayidvamde an ga<strong>da</strong>cemamde.saga<strong>da</strong>saxado giravnobas/ipoTekas <strong>da</strong>qvemdebarebuli qonebis ga<strong>da</strong>cemisxelSewyobis mizniT, saxelmwifos ufleba aqvs gaauqmosgiravnoba/ipoTeka, Tu:saga<strong>da</strong>saxado organo qonebis sanacvlod miiRebs moTxovnil Tanxas;CaTvlis, rom amgvari qmedeba saxelmwifos strategiul interesswarmoadgens.‣ aseT SemTxvevaSi saga<strong>da</strong>saxado organo gascems cnobas qonebissaga<strong>da</strong>saxado giravnobiT/ipoTekiT <strong>da</strong>tvirTvisganganTavisuflebis Sesaxeb.150
saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba gauqmebulad iTvleba<strong>da</strong>valianebis <strong>da</strong>farvis an saga<strong>da</strong>saxado giravnobis/ipoTekis uflebisxan<strong>da</strong>zmulobis vadis gasvlis SemTxvevaSi.mesame piris mflobelobaSi arsebul qonebaze ga<strong>da</strong>xdevinebis miqcevaTu sasamarTlos ga<strong>da</strong>wyvetilebiT <strong>da</strong>dgenilia an mesame piris mieraRiarebulia, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qoneba an qonebriviuflebebi raime formiT mesame piris droebiT mflobelobaSia, maSinga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis TanxmobiT <strong>da</strong> saga<strong>da</strong>saxado organosmoTxovniT mesame pirma, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis aRebuli <strong>da</strong>Seusrulebeli valdebulebebi (ara umetes aRiarebuli saga<strong>da</strong>saxado<strong>da</strong>valianebisa) un<strong>da</strong> Seasrulos saga<strong>da</strong>saxado organos mimarT.mesame piris mier moTxovnis srulad an nawilobriv SesrulebisTanavega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado valdebuleba Sesabamisad uqmdebaan mcirdeba (magaliTi: ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado organosmimarT aqvs ga<strong>da</strong>saxdeli 20 000 lari <strong>da</strong> am ga<strong>da</strong>mxdels gaqiravebuliSenobi<strong>da</strong>n misaRebi aqvs 15 000 lari saijaro qiris saxiT. am pirs,romelmac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan Senoba iqirava, SeiZleba <strong>da</strong>udgesvaldebuleba, rom ga<strong>da</strong>saxdeli 15 000 lari ga<strong>da</strong>uxados aragamqiravebels, aramed pir<strong>da</strong>pir saga<strong>da</strong>saxado organos. gadsaxadisga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valianeba am SemTxvevaSi Semcirdeba 5 000laramde. amavdroulad Semcirdeba mesame piris valdebulebaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT (15 000 lariT)).Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma saga<strong>da</strong>saxado organos ganucxa<strong>da</strong>, rom misiqoneba an/<strong>da</strong> qonebrivi uflebebi mesame piris droebiT mflobelobaSia,magram ar warudgina amis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentacia, saga<strong>da</strong>saxadoorgano mimarTavs mesame pirs am informaciis <strong>da</strong><strong>da</strong>sturebis moTxovniT.mesame piri valdebulia, moTxovnis miRebi<strong>da</strong>n 10 dRis va<strong>da</strong>Sisaga<strong>da</strong>saxado organos acnobos ra qoneba <strong>da</strong> qonebrivi uflebebia mismflobelobaSi an uaryos aRniSnuli informacia.‣ mesame piris mier moTxovnili informaciis warudgenlobis,<strong>da</strong>gvianebiT wardgenis an mc<strong>da</strong>ri informaciis wardgenisSemTxvevaSi mas <strong>da</strong>ekisreba kodeqsiT gaTvaliswinebuli jarima.saga<strong>da</strong>saxado organos ufross/mis moadgiles ufleba aqvs, miiRosga<strong>da</strong>wyvetileba mesame piris mflobelobaSi arsebul qonebazega<strong>da</strong>xdevinebis miqcevis Sesaxeb <strong>da</strong> warudginos mas „saga<strong>da</strong>saxadomoTxovna“, rac gulisxmobs:am piris <strong>da</strong>valdebulebas moTxovnis miRebi<strong>da</strong>n 15 dRis va<strong>da</strong>SiuSualod saga<strong>da</strong>saxado organos ga<strong>da</strong>uxados masSi aRniSnuli Tanxaan ga<strong>da</strong>sces mflobelobaSi arsebuli ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisqoneba;15 dRis va<strong>da</strong>Si „saga<strong>da</strong>saxado moTxovnis“ SeusruleblobisSemTxvevaSi am piris sabanko angariSi<strong>da</strong>n sainkaso <strong>da</strong>valebiTkuTvnili Tanxis Camoweras.151
‣ „saga<strong>da</strong>saxado moTxovnas“ un<strong>da</strong> <strong>da</strong>erTos ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis Tanxmoba mesame piris mflobelobaSi arsebulqonebaze ga<strong>da</strong>xdevinebis miqcevis Sesaxeb, gar<strong>da</strong> im SemTxvevisa,rodesac qoneba imdenad mcirea, rom saga<strong>da</strong>saxado organos miersaga<strong>da</strong>saxado valdebulebis Sesrulebis uzrunvelyofis sxvaRonisZiebebis ganxorcieleba ver uzrunvelyofs aRiarebuli<strong>da</strong>valianebis <strong>da</strong>farvas.mesame pirisTvis gagzavnil „saga<strong>da</strong>saxado moTxovnaSi“ un<strong>da</strong> aRiniSnos:saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> misamarTi;„saga<strong>da</strong>saxado moTxovnis“ gagzavnis (ga<strong>da</strong>cemis) TariRi;mesame piris <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis rekvizitebi (saxeli <strong>da</strong>gvari/<strong>da</strong>saxeleba, misamarTi);„saga<strong>da</strong>saxado moTxovnis“ wardgenis safuZveli, saga<strong>da</strong>saxadokanonmdeblobis aqtis is norma, romlis Tanaxma<strong>da</strong>c mox<strong>da</strong> ammoTxovnis wardgena.moTxovnis Sinaarsi (maT Soris, mesame piris <strong>da</strong>valianebis odenobaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT, mesame pirisagan moTxovnili Tanxisodenoba <strong>da</strong> mesame piris mflobelobaSi arsebuli im qonebismiTiTeba, romelic aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTreba, ammoTxovnis Sesrulebis va<strong>da</strong>, ga<strong>da</strong>xdis wesi);moTxovnis miRebisas mesame piris uflebebi <strong>da</strong> valdebulebebi (maTSoris, „saga<strong>da</strong>saxado moTxovnis“ gasaCivrebis wesi);moTxovnis Sesrulebis uzrunvelyofis RonisZiebebi, romlebicgamoiyeneba mesame piris mimarT am moTxovnis SeusruleblobisSemTxvevaSi.mesame pirs, romelmac Seasrula saga<strong>da</strong>saxado organos aRniSnulimoTxovnebi, maTi Sesrulebis momenti<strong>da</strong>n ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeliswinaSe exsneba valdebuleba saga<strong>da</strong>saxado organosTvis ga<strong>da</strong>cemuliqonebis an masze uflebis Rirebulebis odenobiT, agreTve Tavisufldebaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaSe im <strong>da</strong>nakargebTan <strong>da</strong> zaralTan<strong>da</strong>kavSirebuli pasuxismgeblobisgan, romlebic SeiZleba mohyolo<strong>da</strong> ammoTxovnaTa Sesrulebas.qonebaze ya<strong>da</strong>Ris <strong>da</strong>debasaga<strong>da</strong>saxado organo uflebamosilia, saga<strong>da</strong>saxado valdebulebisSesrulebis uzrunvelyofis mizniT sasamarTlos ga<strong>da</strong>wyvetilebisgareSe aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis farglebSi<strong>da</strong>ados ya<strong>da</strong>Ra ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sakuTrebaSi arsebul an/<strong>da</strong>balansze ricxul (lizingiT miRebulis gar<strong>da</strong>) nebismieri saxis qonebas,maT Soris, moZrav, uZrav <strong>da</strong> aramaterialur qonebas.qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba moicavs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis qonebisaRweras, am qonebis gankargvis akrZalvas, magram ara Cveulebrivisawarmoo mizniT gamoyenebas (gar<strong>da</strong> realizaciisaTvisgaTvaliswinebuli saqonlisa) <strong>da</strong> sarealizaciod gankuTvnili saqonlisSesanaxad ga<strong>da</strong>cemas.152
‣ qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsara aqvs qonebis nebismieri saxiT gankargvis uflebasaga<strong>da</strong>saxado organos werilobiTi Tanxmobis gareSe, isicmxolod im pirobiT, rom uzrunvelyofili iyos amis Sedega<strong>da</strong>monagebi Tanxis Setana saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safaravad.qonebaze ya<strong>da</strong>Ris <strong>da</strong>deba warmoadgens administraciul aqts, romelicformdeba saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZanebiT <strong>da</strong>ZalaSi Sedis movalisaTvis kanoniT <strong>da</strong>dgenili wesiT gacnobisTanave.‣ saga<strong>da</strong>saxado organom qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxebga<strong>da</strong>wyvetilebis miRebis Taobaze werilobiT un<strong>da</strong> acnobosmovales ya<strong>da</strong>Ris <strong>da</strong>debamde sul cota 30 dRiT adre. gar<strong>da</strong> imSemTxvevisa, rodesac ga<strong>da</strong>saxadis ga<strong>da</strong>xdevinebas safrTxeemuqreba.nivTze ya<strong>da</strong>Ris <strong>da</strong>debis an gauqmebis Sesaxeb aqti <strong>da</strong>uyovnebliv egzavnebasajaro reestris erovnuli saagentos Sesabamis saregistraciosamsaxurs.qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxeb SetyobinebaSi aRniSnuli un<strong>da</strong> iyos:movalis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba, misamarTi),ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi);misi gagzavnis TariRi;ga<strong>da</strong>uxdeli aRiarebuli ga<strong>da</strong>saxadebis saxeebi, periodi <strong>da</strong> odenoba;aRiarebuli saga<strong>da</strong>saxado valdebulebis jamuri odenoba 30-dRianiperiodis <strong>da</strong>srulebisaTvis (<strong>da</strong>ricxuli sanqciebis CaTvliT) <strong>da</strong>aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis moculoba.saga<strong>da</strong>saxado organos warmomadgeneli aRiarebuli saga<strong>da</strong>saxado<strong>da</strong>valianebis farglebSi ya<strong>da</strong>Ra<strong>da</strong>debul nivTebs aRnusxavs qonebazeya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi.qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi un<strong>da</strong> aRiniSnos:misi Sedgenis dro <strong>da</strong> adgili;ya<strong>da</strong>Ris <strong>da</strong>debis Sesaxeb ga<strong>da</strong>wyvetilebis mimRebi saga<strong>da</strong>saxadoorganos <strong>da</strong>saxeleba, saga<strong>da</strong>saxado organos warmomadgenlis saxeli,gvari <strong>da</strong> is pirebi, romlebic <strong>da</strong>eswren aqtis Sedgenas;movalis rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba, misamarTi),ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi);masSi Setanili TiToeuli sagnis <strong>da</strong>saxeleba, ganmasxvavebeli niSnebi(wona, metraJi, cveTa <strong>da</strong> sxva), Sefaseba <strong>da</strong> mTeli qonebisRirebuleba;sagani an/<strong>da</strong> sadgomi, romelic <strong>da</strong>iluqa, <strong>da</strong> masze <strong>da</strong>debuli luqebisraodenoba <strong>da</strong> aRweriloba;im piris <strong>da</strong>saxeleba, visac Sesanaxad ga<strong>da</strong>eca qoneba <strong>da</strong> misimisamarTi, Tu Senaxva TviT movales ar <strong>da</strong>evala;153
om movalesa <strong>da</strong> qonebis Semnaxvels ganemartaT maTi movaleobaqonebis SenaxvisaTvis <strong>da</strong> pasuxismgeblobis sakiTxi ga<strong>da</strong>cemuliqonebis gaflangvis, gasxvisebis an ga<strong>da</strong>malvisaTvis;rom movalesa <strong>da</strong> sxva pirebs ganemartaT saga<strong>da</strong>saxado organosmoqmedebaTa gasaCivrebis wesi;saga<strong>da</strong>saxado organos warmomadgenlis an/<strong>da</strong> movalis SeniSvnebi.qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqts xels aweren saga<strong>da</strong>saxadoorganos warmomadgeneli, qonebis Semnaxveli, movale <strong>da</strong> sxva pirebi,romlebic eswrebodnen ya<strong>da</strong>Ris <strong>da</strong>debas. Tu am pirebma uari Tqves aqtisxelmoweraze, aqtSi keTdeba Sesabamisi aRniSvna.fasiani qaRaldebi an/<strong>da</strong> fasiani nivTebi Sesanaxad amoiRebasaga<strong>da</strong>saxado inspeqciis warmomadgenlis mier saqarTveloskanonmdeblobiT <strong>da</strong>dgenili wesiT, Tu arsebobs ya<strong>da</strong>Ra<strong>da</strong>debulinivTebis xelyofis saSiSroeba. Tu es nivTebi rCeba movalesTan, maSinya<strong>da</strong>Ris <strong>da</strong>deba xdeba <strong>da</strong>luqviT.Tu movalis qonebaze ya<strong>da</strong>Ris <strong>da</strong>debisas mesame pirebi ganacxadeben amqonebaze Tavis uflebebs, qoneba mainc Seitaneba aRweris siaSi, magramgakeTdeba saTanado aRniSvna.qonebaze ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSi un<strong>da</strong> aRiniSnos TiToeuliya<strong>da</strong>Ra<strong>da</strong>debuli nivTis sabazro fasi.‣ ya<strong>da</strong>Ra<strong>da</strong>debuli nivTebi fasdeba saga<strong>da</strong>saxado organoswarmomadgenlis mier sabazro RirebulebiT, Tu ya<strong>da</strong>Ra<strong>da</strong>debuliqonebis Sefasebisas saga<strong>da</strong>saxado organos warmomadgeneli verSeafasebs calkeul sagnebs, moiwveva eqsperti an auditi.aRiarebuli saga<strong>da</strong>saxdo <strong>da</strong>valianebis arsebobisas Tu saga<strong>da</strong>saxadoorganos sakmarisi safuZveli aqvs miiCnios, rom ga<strong>da</strong>saxadisga<strong>da</strong>xdevinebas safrTxe emuqreba, mas ufleba aqvs, moiTxovosga<strong>da</strong>saxadis <strong>da</strong>uyovnebliv ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> misi ga<strong>da</strong>uxdelobis SemTxvevaSiya<strong>da</strong>Ra <strong>da</strong>ados movalis qonebas (30 dRiT adre Setyobinebis gagzavnisgareSe). aseT SemTxvevaSi saga<strong>da</strong>saxado organom ya<strong>da</strong>Ris <strong>da</strong>debi<strong>da</strong>n 72saaTSi sasamarTlos un<strong>da</strong> warudginos Suamdgomloba movalis qonebazeya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb. sasamarTlo valdebuliamomdevno 72 saaTis ganmavlobaSi miiRos ga<strong>da</strong>wyvetileba Suamdgomlobissrulad an nawilobrivi <strong>da</strong>kmayofilebis Taobaze an uaryofis Sesaxeb.Tu saga<strong>da</strong>saxado <strong>da</strong>valianeba ar aris aRiarebuli <strong>da</strong> saga<strong>da</strong>saxadoorganos sakmarisi safuZveli aqvs miiCnios, rom ga<strong>da</strong>saxadisga<strong>da</strong>xdevinebas safrTxe emuqreba, mas ufleba aqvs, moiTxovosga<strong>da</strong>saxadis <strong>da</strong>uyovnebliv ga<strong>da</strong>x<strong>da</strong> <strong>da</strong> misi ga<strong>da</strong>uxdelobis SemTxvevaSiya<strong>da</strong>Ra <strong>da</strong>ados movalis qonebas saga<strong>da</strong>saxado <strong>da</strong>valianebisas arsebuligiravnobis/ipoTekis uflebis farglebSi. aseT SemTxvevaSi saga<strong>da</strong>saxadoorganom ya<strong>da</strong>Ris <strong>da</strong>debi<strong>da</strong>n 72 saaTSi sasamarTlos un<strong>da</strong> warudginosSuamdgomloba saga<strong>da</strong>saxado giravnobiT/ipoTekiT movalis qonebis<strong>da</strong>tvirTvis Taobaze (Tu movales aqvs Sesabamisi qoneba) an/<strong>da</strong> qonebaze154
ya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb (Tu movales ara aqvsgiravnobiT/ipoTekiT <strong>da</strong>satvirTi qoneba an misi Rirebulebaarasakmarisia saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safaravad).‣ Tu 72 saaTSi saga<strong>da</strong>saxado organo sasamarTloSi ar waradgensSuamdgomlobas an momdevno 72 saaTSi sasamarTlo ar miiRebsga<strong>da</strong>wyvetilebas ya<strong>da</strong>Ris <strong>da</strong>debis <strong>da</strong><strong>da</strong>sturebis Sesaxeb, ya<strong>da</strong>Ramoxsnilad CaiTvleba.saga<strong>da</strong>saxado organom mxolod im SemTxvevaSi SeiZleba miiCnios, romga<strong>da</strong>saxadis ga<strong>da</strong>xdevinebas safrTxe emuqreba, Tu:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli malavs qonebas, romelic SeiZlebagamoyenebul iqnes saga<strong>da</strong>saxado valdebulebis <strong>da</strong>safaravad;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli emzadeba qveynis <strong>da</strong>satoveblad ise, rom arasrulebs saga<strong>da</strong>saxado valdebulebebs <strong>da</strong> ar axorcielebs aranairqmedebas valis <strong>da</strong>farvis mizniT;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli cdilobs gamocxaddes gakotrebulad;arsebobs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier namdvili an TvalTmaqcurigarigebiT qonebis gasxvisebis realuri saSiSroeba, romelicgaaZnelebs an SeuZlebels gaxdis mis mier saga<strong>da</strong>saxadovaldebulebaTa Sesrulebis uzrunvelyofas;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, romelsac ericxeba va<strong>da</strong>ga<strong>da</strong>cilebuliaRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianeba, sakuTrebaSi aqvs 10 000larze meti <strong>da</strong> ar faravs <strong>da</strong>valianebas.‣ saga<strong>da</strong>saxado organos mier qonebaze <strong>da</strong>debuli ya<strong>da</strong>Ramoxsnilad iTvleba aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebissrulad <strong>da</strong>farvisTanave.ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizaciamovalis ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizacias axorcielebssaga<strong>da</strong>saxado organo sasamarTlos ga<strong>da</strong>wyvetilebis safuZvelze Riaauqcionis wesiT.auqcionis Catarebis drosa <strong>da</strong> adgils gansazRvravs Sesabamisisaga<strong>da</strong>saxado organo, ris Sesaxebac igi auqcionis Catarebamde 30 dRiTadre akeTebs gancxadebas.gancxadebaSi un<strong>da</strong> aRiniSnos:auqcionis Catarebis dro <strong>da</strong> adgili;qonebis mesakuTris rekvizitebi (saxeli <strong>da</strong> gvari/<strong>da</strong>saxeleba,misamarTi);gasayidi qonebis <strong>da</strong>saxeleba (qonebis mokle aRwera);qonebis sawyisi fasi, romelic ya<strong>da</strong>Ris <strong>da</strong>debis (aRweris) aqtSimiTiTebuli ya<strong>da</strong>Ra<strong>da</strong>debuli nivTis sabazro fasia;rom mesame pirebi, romelTac aqvT uflebebi am qonebaze, valdebulniarian, am uflebaTa <strong>da</strong>ma<strong>da</strong>sturebeli mtkicebulebani waradginonauqcionis <strong>da</strong>wyebamde;155
auqcionis pirobebi.‣ gancxadeba un<strong>da</strong> gamoikras saga<strong>da</strong>saxado organoSi gancxadebebis<strong>da</strong>faze <strong>da</strong> gavrceldes masobrivi informaciis saSualebiT.auqcionis Catarebis Sesaxeb informaciis gamoqveynebis Semdeg yvela<strong>da</strong>interesebul fizikur <strong>da</strong> iuridiul pirs saga<strong>da</strong>saxado organosTanSeTanxmebiT ufleba aqvs winaswar gaecnos auqcionze gasayi<strong>da</strong>dgamotanil qonebas‣ auqcionSi monawileobis msurveli piri valdebulia auqcionis<strong>da</strong>wyebamde xazinis sadepozito qveangariSze winaswar Seitanosauqcionze gasayi<strong>da</strong>d gamotanili im nivTis sawyisi Rirebulebis2 procenti, romlis SeZenasac apirebs, rac gamarjvebisSemTxvevaSi CaiTvleba ga<strong>da</strong>xdili Tanxis angariSSi.auqcions atarebs Sesabamisi saga<strong>da</strong>saxado organos warmomadgeneli. igiauqcions gaxsnilad acxadebs <strong>da</strong> sTavazobs sawyiss fass. auqcionigrZeldeba manam, sanam sxva SemoTavazeba aRar iqneba. Sesabamisisaga<strong>da</strong>saxado organos warmomadgenelma un<strong>da</strong> gamoacxados piri,romelmac auqcionis saboloo fasi SesTavaza, ris Semdegac auqcioni<strong>da</strong>srulebulad cxaddeba.‣ pirebs, romlebmac ver gaimarjves auqcionSi, ga<strong>da</strong>xdili TanxaubrundebaT auqcionis <strong>da</strong>srulebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si.piri, romlis SemoTavazebuli fasi miRebuli iqneba auqcionze <strong>da</strong>romelic Seisyidis CamorTmeul qonebas, valdebulia <strong>da</strong>uyovneblivga<strong>da</strong>ixados Tavis mier SemoTavazebuli fasis aranakleb naxevari an 5000lari umciresi Tanxis mixedviT, xolo Tanxis <strong>da</strong>rCenili nawili un<strong>da</strong><strong>da</strong>ifaros realizacii<strong>da</strong>n 14 kalen<strong>da</strong>ruli dRis ganmavlobaSi.‣ Tanxis srulad <strong>da</strong>farvamde myidvels ar gaaCnia qonebazesakuTrebis ufleba.auqcionze qonebis SesyidvisaTvis ga<strong>da</strong>xdili Tanxebi Seitaneba xazinissadepozito qveangariSze, sai<strong>da</strong>nac amoRebasTan, Senaxvasa <strong>da</strong>realizaciasTan <strong>da</strong>kavSirebuli xarjebis ekvivalenturi TanxebiTxorcieldeba aRniSnuli xarjebis <strong>da</strong>farva, xolo <strong>da</strong>rCenili Tanxebiiricxeba biujetis Sesabamis angariSze.Tanxis srulad ga<strong>da</strong>xdisTanave myidvels eZleva sertifikati gayidvisa<strong>da</strong> qonebis flobis (gankargvis) Sesaxeb. am sertifikatiT myidvelsga<strong>da</strong>ecema sakuTrebis ufleba, romelze<strong>da</strong>c vrceldeba arasaga<strong>da</strong>saxadogiravnobis ufleba, romelic arsebob<strong>da</strong> qonebis gayidvamde <strong>da</strong>aRematebo<strong>da</strong> im saga<strong>da</strong>saxado giravnobis uflebas, romelmac gamoiwviaqonebaze ya<strong>da</strong>Ris <strong>da</strong>deba. myidvelma <strong>da</strong>uyovnebliv un<strong>da</strong> gamoitanosqoneba sawyobi<strong>da</strong>n an sacavi<strong>da</strong>n, sa<strong>da</strong>c Semosavlebis samsaxuri inaxav<strong>da</strong>156
mas. myidvelis sakuTrebis ufleba ZalaSi Sedis TanxissaxelmwifosaTvis srulad ga<strong>da</strong>xdisTanave.‣ Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebisRirebulebis <strong>da</strong>dgenil va<strong>da</strong>Si srulad ga<strong>da</strong>x<strong>da</strong>s, is kargavsyovelgvar uflebas aRniSnul qonebaze <strong>da</strong> mis mier qonebisSeZenis mizniT ukve ga<strong>da</strong>xdil Tanxaze (maT Soris, depozitzeganTavsebul Tanxaze). am SemTxvevaSi ga<strong>da</strong>xdili TanxiT<strong>da</strong>ifareba is ga<strong>da</strong>saxadebi, romelTa <strong>da</strong>farvis mizniTac Tavisdroze ganxorciel<strong>da</strong> qonebis realizacia.Tu myidveli ver SeZlebs auqcionze Sesyiduli qonebis Rirebulebis<strong>da</strong>dgenili wesiT ga<strong>da</strong>x<strong>da</strong>s an auqcionze ar iqneba SemoTavazebuliSesabamisi fasi, saxelmwifo (saga<strong>da</strong>saxado organo) uflebamosilia:auqcionis Catarebis Sesaxeb xelaxali gancxadebis gamoqveynebi<strong>da</strong>n 14dRis Semdeg qoneba xelmeored gaitanos ganmeorebiT auqcionzegasayi<strong>da</strong>d, romlis raodenobas <strong>da</strong> Catarebis mizanSewonilobasgansazRvravs saga<strong>da</strong>saxado organo;moxsnas qonebaze ya<strong>da</strong>Ra <strong>da</strong> <strong>da</strong>ubrunos igi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsmflobelobisa <strong>da</strong> gankargvis uflebiT.‣ ya<strong>da</strong>Ra<strong>da</strong>debuli malfuWebadi saqonlis realizacia SeiZlebaganxorcieldes <strong>da</strong>uyovnebliv.malfuWebad saqonlad iTvleba mxolod is saqoneli, romlis Senaxvisvadis gasvlamde <strong>da</strong>rCenilia 10 dReze naklebi. malfuWebadi saqonlisgayidvis SemTxvevaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sxva kreditorebsauqcionis Catarebis TariRi<strong>da</strong>n 60 dRis va<strong>da</strong>Si ufleba aqvT mimarTonsaga<strong>da</strong>saxado organos xelmZRvanels administraciuli sarCeliT, rommaTac hqon<strong>da</strong>T registrirebuli giravnobis ufleba gayidul malfuWebadsaqonelze saga<strong>da</strong>saxado giravnobis registraciis TariRze ufro adre.aseTi sarCelis miRebis Semdeg saga<strong>da</strong>saxado organos xelmZRvanelivaldebulia administraciuli sarCeli ganixilos 30 dRis va<strong>da</strong>Si.saga<strong>da</strong>saxado organos xelmZRvanelis mier mosarCelis sasargeblodsarCelis ga<strong>da</strong>wyvetis SemTxvevaSi saga<strong>da</strong>saxado organo ga<strong>da</strong>uxdismosarCeles malfuWebadi saqonlis gayidvis Sedegad miRebuli TanxismTlian odenobas an moTxovnil Tanxas, umciresi Tanxis mixedviT.qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi un<strong>da</strong><strong>da</strong>ifaros:qonebis amoRebasTan, Senaxvasa <strong>da</strong> realizaciasTan <strong>da</strong>kavSirebulixarjebi;ga<strong>da</strong>saxadis Tanxebi;jarimisa <strong>da</strong> sauravis Tanxebi.‣ qonebis gayidvis Sedegad miRebuli SemosavliT pirvel rigSi<strong>da</strong>faruli Tanxebis Semdeg <strong>da</strong>rCenili saxsrebi 5 sabanko dRisva<strong>da</strong>Si un<strong>da</strong> <strong>da</strong>ubrundes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.157
maregistrirebeli organoebi, auqcionze qonebis myidvelis miersertifikatis wardgenis SemTxvevaSi, valdebulni arian saqarTveloskanonmdeblobiT <strong>da</strong>dgenili wesiT registraciaSi gaataron qonebisaxali mesakuTre, romelic <strong>da</strong>ikavebs Zveli mesakuTris adgils <strong>da</strong>gaxdeba sakuTrebis ga<strong>da</strong>cemis momentSi arsebul nivTTan <strong>da</strong>kavSirebulisamarTlebrivi urTierTobis monawile.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli auqcionis Catarebamdeuzrunvelyofs saga<strong>da</strong>saxado valdebulebebis Sesrulebasa <strong>da</strong>saga<strong>da</strong>saxado organos mier auqcionis organizebisaTvis ukvegaweuli xarjebis <strong>da</strong>farvas ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis realizaciaSewydeba.sabanko angariSi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis TanxebisCamoweraTu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar Seasrulebs saga<strong>da</strong>saxado valdebulebasmisi SesrulebisaTvis saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenili vadisgasvli<strong>da</strong>n 10 dReSi, maSin saga<strong>da</strong>saxado organos ufleba aqvs,aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis farglebSi, misi sabankoangariSi<strong>da</strong>n sainkaso <strong>da</strong>valebiT Camoweros ga<strong>da</strong>saxadis, sauravisa <strong>da</strong>jarimis Tanxebi <strong>da</strong> Caricxos isini Sesabamis biujetebSi.ga<strong>da</strong>wyvetilebas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sabanko angariSi<strong>da</strong>nga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis Camoweris Sesaxeb iRebssaga<strong>da</strong>saxado organos ufrosi/misi moadgile brZanebiT, romelsackodeqsiT <strong>da</strong>dgenili wesiT ga<strong>da</strong>scems movales <strong>da</strong> im sabanko<strong>da</strong>wesebulebas, romelSic movales gaxsnili aqvs sabanko angariSi.saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebaSi un<strong>da</strong> mieTiTos ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis is sabanko angariSebi, sai<strong>da</strong>nac un<strong>da</strong> ganxorcieldesga<strong>da</strong>saxadis, sauravisa <strong>da</strong> jarimis Tanxebis ga<strong>da</strong>ricxva <strong>da</strong> ga<strong>da</strong>saricxiTanxis odenoba.‣ saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valeba ga<strong>da</strong>saxadis, sauravisa<strong>da</strong> jarimis Tanxebis Sesabamis biujetebSi Caricxvis Sesaxebsabanko <strong>da</strong>wesebulebam un<strong>da</strong> Seasrulos upirobod.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebulipiris salaro<strong>da</strong>n naRdi fuladi saxsrebis amoRebaTu aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis <strong>da</strong>safarad arasakmarisiasabanko angariSebi<strong>da</strong>n Camowerili Tanxebi <strong>da</strong> saga<strong>da</strong>saxado organos miergatarebuli RonisZieba, maSin saga<strong>da</strong>saxado organos ufleba aqvsmosamarTlis brZanebis gareSe ganaxorcielos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissalaros seifi<strong>da</strong>n an sxva saTavsi<strong>da</strong>n (gar<strong>da</strong> fizikuri pirissacxovrebeli binisa) arsebuli naRdi fuladi saxsrebis (maT Soris,ucxouri valutis) amoReba aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis<strong>da</strong>farvisaTvis aucilebeli odenobiT.158
naRdi fuladi saxsrebis amoRebis wess gansazRvravs saqarTvelosfinansTa ministri (ix. finansTa ministris brZaneba # 300).movalis salaro<strong>da</strong>n an sxva saTavsi<strong>da</strong>n amoRebuli naRdi fuladisaxsrebi imave dRes un<strong>da</strong> iqnes Setanili sabanko <strong>da</strong>wesebulebaSiSesabamisi biujetebis angariSze Caricxvis mizniT. Tu aRniSnulifuladi saxsrebis Setana sabanko <strong>da</strong>wesebulebaSi imave dResSeuZlebelia, isini Setanil un<strong>da</strong> iqnes sabanko <strong>da</strong>wesebulebaSi uaxloes(momdevno) samuSao dRes.crumagieri mflobelobapirebi warmoadgenen erTimeoris crumagier pirebs, Tu sasamarTlo<strong>da</strong>adgens, rom praqtikulad SeuZlebelia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgansxvaveba sxva pirisagan imis gamo, rom es ukanaskneli gamoyenebuliaga<strong>da</strong>saxadebisagan Tavis asarideblad. aseT SemTxvevaSi, Tu ga<strong>da</strong>saxadisga<strong>da</strong>mxdels aqvs Seusrulebeli, va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxadovaldebuleba, saga<strong>da</strong>saxado organos ufleba aqvs crumagieri pirismimarT gaataros saga<strong>da</strong>saxado valdebulebis Sesrulebisuzrunvelyofis RonisZiebebi.SesaZloa ganxorcieldes va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebisCamowera. va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebebi Camoiwereba, Tu:igi aRiardeba uimedo saga<strong>da</strong>saxado <strong>da</strong>valianebad (ix. finansTaministris brZaneba # 148).Sewydeba saga<strong>da</strong>saxado valdebulebebi piris gar<strong>da</strong>cvalebis, ugzoukvlod<strong>da</strong>kargvis an qmeduunarobis gamo an saga<strong>da</strong>saxadokanonmdeblobis sxva aqtebis safuZvelze.va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>valianebis Camosawerad saqarTvelosfinansTa saministrosTan Seqmnilia va<strong>da</strong>ga<strong>da</strong>cilebuli saga<strong>da</strong>saxado <strong>da</strong>sasesxo <strong>da</strong>valianebebis restruqturizaciis mizanSewonilobis sakiTxisSemswavleli komisia, romlis <strong>da</strong>skvnis safuZvelze saqarTvelosfinansTa ministris brZanebiT xdeba va<strong>da</strong>ga<strong>da</strong>cilebuli uimedo<strong>da</strong>valianebis Camowera.‣ Tu piri, romelsac Camoewera uimedo saga<strong>da</strong>saxado <strong>da</strong>valianeba,agrZelebs ekonomikur saqmianobas an/<strong>da</strong> <strong>da</strong>dgin<strong>da</strong>, rom mas aqvsqoneba, maSin am piris mimarT ganaxldeba adre Camowerilisaga<strong>da</strong>saxado valdebulebis moqmedeba, sauravis <strong>da</strong>ricxva <strong>da</strong>jarimis <strong>da</strong>kisreba.159
saga<strong>da</strong>saxado kontrolisaga<strong>da</strong>saxado kontrolTan <strong>da</strong>kavSirebuli debulebebi gamoiyeneba yvelaga<strong>da</strong>saxadis <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT, Tu saga<strong>da</strong>saxadokanonmdeblobiT sxva ram ar aris gaTvaliswinebuli.‣ saga<strong>da</strong>saxado kontrols axorcielebs mxolod saga<strong>da</strong>saxadoorgano, xolo sabaJo kanonmdeblobiT gansazRvrul SemTxvevebSi_ sabaJo organo.sagadsaxado kontroli moicavs (ix. sqema # 9):mimdinare kontrolis procedurebs- ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa aRrixva;- ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisgan informaciis wardgenis moTxovna;- zogadi anlitikuri procedurebi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebas- qronometraJi;- sakontrolo Sesyidva;- inventarizacia;- <strong>da</strong>Tvaliereba.saga<strong>da</strong>saxado Semowmebas- kameraluri;- gasvliTi.saga<strong>da</strong>saxado kontrolisaga<strong>da</strong>saxado kontrolimimdinare kontrolisprocedurebiga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaqmianobaze <strong>da</strong>kvirvebasaga<strong>da</strong>saxadoSemowmebaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa aRricxvaga<strong>da</strong>mxdelisgan informaciiswardgenis moTxovnazogadi anlitikuri procedurebiqronometraJisakontrolo Sesyidvainventarizacia<strong>da</strong>TvalierebakameralurigasvliTi160
sqema # 9‣ saga<strong>da</strong>saxado kontrolis procedurebma gonivrul farglebSi arun<strong>da</strong> <strong>da</strong>arRvios ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobis Cveuliritmi <strong>da</strong> ar gaaCeros misi saqmianoba.sxva makontrolebel <strong>da</strong> samarTal<strong>da</strong>mcav organoebs ekrZalebaTga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobis saga<strong>da</strong>saxado kontroli.aucileblobis SemTxvevaSi kontroli SesaZloa ganxorcieldesoperatiul-samZebro saqmianobis ganmaxorcielebeli organos TxovniT,risTvisac saga<strong>da</strong>saxado organo mosamarTlis brZanebiT moipovebssaga<strong>da</strong>saxado kontrolis uflebas.‣ mosamarTle sakiTxs ganixilavs erTpirovnulad, <strong>da</strong>xurulsxdomaze, mxareTa monawileobis gareSe.saga<strong>da</strong>saxado organo uflebamosilia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismimarT gamoiyenos saga<strong>da</strong>saxado kontrolis formebi <strong>da</strong> meTodebimxolod mosamarTlis brZanebis safuZvelze, gar<strong>da</strong>:mimdinare kontrolis procedurebisa;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebisa(amasTan, araaqcizuri saqonlis mflobel pirs mosamarTlisbrZanebis gareSe kalen<strong>da</strong>ruli wlis ganmavlobaSi inventarizaciaSeiZleba Cautardes ara umetes 3-jer);kameraluri saga<strong>da</strong>saxado Semowmebisa;gegmuri gasvliTi saga<strong>da</strong>saxado Semowmebisa;im sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebisa, romelic<strong>da</strong>kavSirebulia sawarmos/organizaciis reorganizaciasTan anlikvi<strong>da</strong>ciasTan;ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmeba.saCivris ganxilvis dros Semosavlebis samsaxuri an/<strong>da</strong> sabWouflebamosilia, <strong>da</strong>skvnis safuZvelze, saga<strong>da</strong>saxado organos <strong>da</strong>avalossa<strong>da</strong>o sakiTxis garemoebiTi ganxilva <strong>da</strong> Seswavla. am SemTxvevaSi Tuga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli Tanaxmaa, gasvliTi saga<strong>da</strong>saxado SemowmebaSesaZlebelia Catardes mosamarTlis brZanebis gareSe.(zemoT aRniSnuli debuleba amoqmeddeba saqarTvelos finansTa saministrosSemosavlebis samsaxuris SeqmnisTanave, araugvianes 2007 wlis pirveli aprilisa.161
aRniSnuli Tavis amoqmedebamde 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si gagzavnil`saga<strong>da</strong>saxado moTxovnaze saCivari an sarCeli SeiZleba Setanil iqnes`saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si. aRniSnuliTavis amoqmedebi<strong>da</strong>n 1 Tvis va<strong>da</strong>Si ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier `saga<strong>da</strong>saxadomoTxovnaze~ saCivris nacvlad Sesageblis Setana ar CaiTvleba xarvezad.)mosamarTle ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado Semowmebis SesaxebbrZanebas gascems im SemTxvevaSi, Tu saga<strong>da</strong>saxado organo mas warudgensinformacias <strong>da</strong>sabuTebuli <strong>da</strong> safuZvliani eWviT ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado kanonmdeblobis moTxovnaTa <strong>da</strong>rRvevisfaqtebis Sesaxeb.‣ Tu mosamarTle ar gascems brZanebas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaqmianobis saga<strong>da</strong>saxado Semowmebis Sesaxeb, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis aRniSnuli Semowmeba ar Catardeba.‣ saga<strong>da</strong>saxado organo uflebamosilia ganaxorcielossaga<strong>da</strong>saxado Semowmeba mxolod im sakiTxTan <strong>da</strong>kavSirebiT,romlis Sesaxebac arsebobs mosamarTlis brZaneba.‣ mosamarTlis brZanebis gareSe akrZalulia ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saqmianobis ukve Semowmebuli periodis Semowmeba.mimdinare kontrolis procedurebimimdinare saga<strong>da</strong>saxado kontrolis erT-erTi saxeobaa ga<strong>da</strong>saxadisga<strong>da</strong>mxdelTa aRricxva. saxelmwifo registracii<strong>da</strong>n an ekonomikurisaqmianobis <strong>da</strong>wyebi<strong>da</strong>n 10 dRis va<strong>da</strong>Si sawarmo (gar<strong>da</strong> `mewarmeTaSesaxeb~ saqarTvelos kanoniT gaTvaliswinebuli sawarmosi),organizacia (gar<strong>da</strong> arasamewarmeo (arakomerciuli) iuridiuli pirisa <strong>da</strong>ucxo qveynis arasamewarmeo (arakomerciuli) iuridiuli pirisfilialisa) valdebulia, saga<strong>da</strong>saxado aRricxvis Sesaxeb gancxadebiTmimarTos saqarTvelos finansTa saministros uflebamosil organosTavisi saqmianobis adgilis mixedviT.‣ `mewarmeTa Sesaxeb~ saqarTvelos kanoniT gaTvaliswinebulisawarmos saxelmwifo <strong>da</strong> saga<strong>da</strong>saxado registracia, agreTvega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomris miniWebaxorcieldeba amave kanoniT <strong>da</strong>dgenili wesiT <strong>da</strong> gansazRvrulvadebSi.fizikuri piri (gar<strong>da</strong> individualuri sawarmosi, mewarme fizikuripiris/profesiuli saqmianobiT <strong>da</strong>kavebuli pirisa <strong>da</strong> im fizikuripirisa, romelic piradobis mowmobaSi aRniSnul pirad nomers(saidentifikacio nomers) iyenebs saga<strong>da</strong>saxado valdebulebisSesrulebisas) valdebulia, saidentifikacio nomris misaRebad mimarTossaga<strong>da</strong>saxado organos Tavisi sacxovrebeli adgilis mixedviT,saga<strong>da</strong>saxado kanonmdeblobiT gaTvaliswinebuli ga<strong>da</strong>saxadebis (maT162
Soris, mimdinare ga<strong>da</strong>saxdelebis) an saga<strong>da</strong>saxado deklaraciiswardgenis va<strong>da</strong>mde aranakleb 10 dRiT adre.saqarTvelos samoqalaqo kodeqsiT gaTvaliswinebuli <strong>da</strong> aseve ucxoqveynis arasamewarmeo (arakomerciuli) iuridiuli pirebis <strong>da</strong> maTifilialebis saxelmwifo <strong>da</strong> saga<strong>da</strong>saxado registracia xorcieldebasaqarTvelos samoqalaqo kodeqsiT <strong>da</strong>dgenili wesiT <strong>da</strong> gansazRvrulvadebSi.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels saga<strong>da</strong>saxado aRricxvis adgilisgansazRvrasTan <strong>da</strong>kavSirebiT aqvs sirTuleebi, mis mierwardgenili monacemebis safuZvelze ga<strong>da</strong>wyvetilebas iRebssaga<strong>da</strong>saxado organo.Tu saga<strong>da</strong>saxado organoSi saxelmwifo registraciis an/<strong>da</strong> saga<strong>da</strong>saxadoaRricxvis gareSe ekonomikuri saqmianobis ganmaxorcielebeli pirinebayoflobiT, saga<strong>da</strong>saxado organoSi saxelmwifo registraciis an/<strong>da</strong>ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis <strong>da</strong>rRvevisaRmoCeni<strong>da</strong>n 10 dRis va<strong>da</strong>Si, <strong>da</strong>dgenili wesiT, gancxadebiT ar mimarTavsSesabamis saga<strong>da</strong>saxado organos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvisTaobaze, saga<strong>da</strong>saxado organo valdebulia, saqarTvelos finansTaministris mier gansazRvruli wesiT uzrunvelyos misi saga<strong>da</strong>saxadoregistracia.sawarmo (gar<strong>da</strong> `mewarmeTa Sesaxeb~ saqarTvelos kanoniTgaTvaliswinebuli sawarmosi <strong>da</strong> ucxouri sawarmos mudmivi<strong>da</strong>wesebulebisa), organizaciis an ucxo qveynis arasamewarmeo(arakomerciuli) iuridiuli piris filialisa) warudgens gancxadebassaga<strong>da</strong>saxado aRricxvaze ayvanis Sesaxeb <strong>da</strong> saxelmwifo registraciismowmobis, sa<strong>da</strong>mfuZneblo <strong>da</strong> saxelmwifo registraciisaTvissavaldebulo sxva dokumentebis saqarTvelos kanonmdeblobiT<strong>da</strong>dgenili wesiT <strong>da</strong>mowmebuli aslebis TiTo egzemplars, xolosaqarTvelos moqalaqeobis armqone fizikuri piri (gar<strong>da</strong> individualurisawarmosi) - gancxadebas saqarTvelos finansTa saministorsuflebamosil organoSi saga<strong>da</strong>saxado aRricxvaze ayvanis Sesaxeb.fizikuri piris - saqarTvelos moqalaqis saidentifikacio nomeria amavepiris moqalaqis piradobis mowmobaSi aRniSnuli piradi nomeri.fizikuri piri - saqarTvelos moqalaqe (gar<strong>da</strong> individualuri sawarmosi<strong>da</strong> mewarme fizikur pirisa/profesiuli saqmianobiT <strong>da</strong>kavebuli pirisa)uflebamosilia, saga<strong>da</strong>saxado organoSi saga<strong>da</strong>saxado aRricxvisprocedurebis gareSec moqalaqis piradobis mowmobaSi aRniSnulipiradi nomeri (saidentifikacio nomeri) miuTiTos warmoSobilisaga<strong>da</strong>saxado <strong>da</strong> sabaJo valdebulebebis deklarirebisas <strong>da</strong> sabanko<strong>da</strong>wesebulebebSi ga<strong>da</strong>saxadis ga<strong>da</strong>xdisas. am fizikuri pirissaga<strong>da</strong>saxado aRricxva (fiqsireba) xdeba misi saga<strong>da</strong>saxado deklaraciisan/<strong>da</strong> bankSi wardgenili ga<strong>da</strong>saxadis ga<strong>da</strong>xdis <strong>da</strong>ma<strong>da</strong>sturebelisaga<strong>da</strong>saxado <strong>da</strong>valebis monacemebis safuZvelze.163
‣ saga<strong>da</strong>saxado organo TiToeul ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels (maTSoris, saga<strong>da</strong>saxado agents), romelsac uSualod akisriabiujetSi ga<strong>da</strong>saxadis ga<strong>da</strong>xdis valdebuleba, aniWebssaidentifikacio nomers, romelic gamoiyeneba yvela ga<strong>da</strong>saxadis,maT Soris, sabaJo ga<strong>da</strong>saxdelebis, ga<strong>da</strong>xdisTvis.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri mudmivia <strong>da</strong>misi Secvla (gar<strong>da</strong> SecdomiT miniWebulisa) an gameorebaakrZalulia.saga<strong>da</strong>saxado organo valdebulia, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels (gar<strong>da</strong>`mewarmeTa Sesaxeb~ saqarTvelos kanoniT gaTvaliswinebulisawarmoebisa <strong>da</strong> saqarTvelos samoqalaqo kodeqsiT gansazRvruli <strong>da</strong>ucxo qveynis arasamewarmeo (arakomerciuli) iuridiuli pirisfilialisa, romelTa saidentifikacio nomris miniWebis wesi <strong>da</strong> vadebi<strong>da</strong>dgenilia amave kanonebiT) gancxadebis wardgeni<strong>da</strong>n 3 samuSao dRisva<strong>da</strong>Si mianiWos saidentifikacio nomeri <strong>da</strong> amave va<strong>da</strong>Si ga<strong>da</strong>sces masga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mowmoba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaidentifikacio nomeri miuTiTos saga<strong>da</strong>saxado deklaraciaSi,saga<strong>da</strong>saxado <strong>da</strong> sabaJo organoebTan mimowerisas <strong>da</strong> saga<strong>da</strong>saxado <strong>da</strong>sabaJo kanonmdeblobiT <strong>da</strong>dgenil sxva dokumentebSi.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis aRricxvaze ayvanis momenti<strong>da</strong>nga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb identificirebuli informaciaiTvleba saga<strong>da</strong>saxado saidumloebad, Tu am kodeqsiT sxva ramar aris gaTvaliswinebuli.‣ saga<strong>da</strong>saxado organoSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis (gar<strong>da</strong>"mewarmeTa Sesaxeb" saqarTvelos kanoniT gansazRvrulisawarmoebisa) saga<strong>da</strong>saxado registraciisaTvis saWirodokumentebis formebs, ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacionomris miniWebisa <strong>da</strong> gamoyenebis pirobebsa <strong>da</strong> wesebs adgenssaqarTvelos finansTa ministri.mimdinare saga<strong>da</strong>saxado kontrolis erT-erTi saxeobaa aseve ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisagan informaciis moTxovna. saga<strong>da</strong>saxado organosuflebamosil Tanamdebobis pirs, saga<strong>da</strong>saxado organos ufrosis/misimoadgilis werilobiTi brZanebis safuZvelze (sa<strong>da</strong>c konkretulad un<strong>da</strong>mieTiTos warsadgeni saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<strong>da</strong>kavSirebuli informaciis CamonaTvali <strong>da</strong> maTi wardgenis gonivruliva<strong>da</strong>), ufleba aqvs moiTxovos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisagan saaRricxvodokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuli informaciis wardgena.‣ aRniSnuli dokumentebis aslebis <strong>da</strong>mowmebas axorcielebsga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.164
saga<strong>da</strong>saxado organosTvis informaciis wardgena SesaZloagaxorcieldes bankis an sabanko operaciebis calkeul saxeobaTaSemsrulebeli sxva organizaciis mier, romelic valdebulia:mewarme fizikur pirs an/<strong>da</strong> sawarmos/organizacias gauxsnas sabankoan/<strong>da</strong> sxva angariSi mxolod ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaidentifikacio nomris miniWebis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentiswardgenis Semdeg, gar<strong>da</strong> ucxouri sawarmosaTvis sabanko angariSisgaxsnisas;3 dRis va<strong>da</strong>Si acnobos Sesabamis saga<strong>da</strong>saxado organos ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisaTvis aRniSnuli angariSis gaxsnis an <strong>da</strong>xurvis Sesaxeb<strong>da</strong> saga<strong>da</strong>saxado organos mier am informaciis miRebi<strong>da</strong>n 1 samuSaodRis ganmavlobaSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSi<strong>da</strong>n arganaxorcielos gasavlis operaciebi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSi<strong>da</strong>n ar ganaxorcielos gasavlisoperaciebi dokumentebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacionomris miTiTebis gareSe.ucxouri sawarmosTvis angariSis gaxsnisas bankis an sabanko operaciebiscalkeul saxeobaTa Semsrulebeli sxva organizacia valdebuliaaRniSnulis Taobaze 3 dRis va<strong>da</strong>Si acnobos saqarTvelos finansTasaministros Semosavlebis samsaxurs, romlis mier informaciismiRebamde ucxouri sawarmos angariSi<strong>da</strong>n ar ganaxorcielos gasavlisoperaciebi <strong>da</strong> ucxouri sawarmos mier miwodebuli informaciissafuZvelze saqarTvelos finansTa saministros Semosavlebis samsaxurswarudginos informacia saidentifikacio nomris an/<strong>da</strong> mudmivi<strong>da</strong>wesebulebis faqtobrivi misamarTis Sesaxeb aseTis arsebobis anwardgenis SemTxvevaSi.saga<strong>da</strong>saxado organos ga<strong>da</strong>saxadis odenobis <strong>da</strong>dgenis mizniT uflebaaqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ga<strong>da</strong>saxadi <strong>da</strong>aricxos arsebuli masalebissafuZvelze Sesabamisi faqtebisa <strong>da</strong> garemoebebis gaTvaliswinebiT,pir<strong>da</strong>piri <strong>da</strong> arapir<strong>da</strong>piri meTodebis gamoyenebiT (aqtivebis sididis,saoperacio Semosavlebisa <strong>da</strong> xarjebis gaTvaliswinebiT, agreTve sxvamsgavsi informaciis analizis safuZvelze) Tu:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar axorcielebs buRaltrul aRricxvaskanonmdeblobiT gaTvaliswinebuli formiTa <strong>da</strong> wesiT;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli saerTod ar axorcielebs buRaltrulaRricxvas;saaRricxvo dokumentacia <strong>da</strong>karguli an/<strong>da</strong> ganadgurebulia, risgamoc SeuZlebelia <strong>da</strong>begvris obieqtis, <strong>da</strong>begvrasTan <strong>da</strong>kavSirebuliobieqtisa <strong>da</strong> saga<strong>da</strong>saxado valdebulebebis gansazRvra.‣ Tu raime Tanxa gamoiyeneba konkretuli piris interesebisTvis,CaiTvleba, rom es Tanxa miRebuli aqvs am pirs.‣ urTierT<strong>da</strong>mokidebul pirebs Soris garigebisas Semosavlebi <strong>da</strong>xarjebi ise un<strong>da</strong> ganawildes, rogorc <strong>da</strong>moukidebel pirebsSoris <strong>da</strong>debuli garigebis dros.165
arteruli operaciis Rirebulebis Semcirebulad Cvenebisassaga<strong>da</strong>saxado organo axorcielebs <strong>da</strong>begvris obieqtis koreqtirebassabazro fasebiT <strong>da</strong> ga<strong>da</strong>saxadis xelaxal gamoangariSebas saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevisaTvis gansazRvruli sanqciebis gaTvaliswinebiT.saga<strong>da</strong>saxado valdebulebis gansazRvris mizniT saga<strong>da</strong>saxado organosufleba aqvs:mxedvelobaSi ar miiRos sameurneo operaciebi, romlebsac ara aqvsarsebiTi ekonomikuri gavlena;sameurneo operaciis formisa <strong>da</strong> Sinaarsis gaTvaliswinebiTSecvalos misi klasifikacia, Tu operaciis forma ar Seesabameba misSinaarss.mimdinare saga<strong>da</strong>saxado kontrolis kidev erTi saxeobaa zogadianalitikuri procedurebi, romlis mixedviTac xdeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisagan miRebuli informaciis ganzogadeba, statistikuri <strong>da</strong>sxva informaciis Sekreba, maTi Se<strong>da</strong>rebiTi <strong>da</strong> krebsiTi analizi <strong>da</strong> amanalizis safuZvelze saga<strong>da</strong>saxado Semowmebisa <strong>da</strong> administrirebisRonisZiebebis <strong>da</strong>gegmva <strong>da</strong> optimizacia, maT Soris:Semosavlebisa <strong>da</strong> ga<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva obieqtebis Sesaxebinformaciis Segroveba;saga<strong>da</strong>saxado valdebulebaTa mixedviT <strong>da</strong>valianebis warmoSobismizezebis Seswavla;saga<strong>da</strong>saxado SeRavaTebiT mosargeble ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miersaga<strong>da</strong>saxado valdebulebaTa Sesrulebis analizi;saga<strong>da</strong>saxado kanonmdeblobiT gaTvaliswinebuli aRricxvisformebis gamoyeneba.‣ saga<strong>da</strong>saxado organos mier Catarebuli zogadi analitikuriprocedurebis Sedegebi aisaxeba mimdinare kontrolis Sesaxebgaformebul cnobaSi.piri, romelic saqonlis/momsaxurebis realizacias axorcielebsupiratesad naRdi angariSsworebiT, ga<strong>da</strong>saxadis ga<strong>da</strong>xdisas iyenebssaqarTvelos finansTa ministris mier <strong>da</strong>dgenili Semosavlebisa <strong>da</strong>xarjebis aRricxvis gamartivebul wesebs (ix. finansTa ministrisbrZaneba # 899).es wesebi ar vrceldeba im ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze, romelic mogebisa<strong>da</strong> saSemosavlo ga<strong>da</strong>saxadebis miznebi<strong>da</strong>n gamomdinare, valdebuliaganaxorcielos an nebayoflobiT axorcielebs buRaltrul aRricxvas<strong>da</strong>ricxvis meTodiT, agreTve im pirze, romelic registrirebulia dRg-isga<strong>da</strong>mxdelad.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxadokontrolis procedurebi166
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirveba xorcieldebasaga<strong>da</strong>saxado organos uflebamosili Tanamdebobis piris, saga<strong>da</strong>saxadoorganos ufrosis/misi moadgilis motivirebuli brZanebis safuZvelze,ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis winaswari Setyobinebis gareSe. brZanebaSi un<strong>da</strong>mieTiTos:<strong>da</strong>kvirvebis procedurebis Catarebis periodi (misi <strong>da</strong>wyebisa <strong>da</strong><strong>da</strong>mTavrebis vadebi);procedurebis ganmaxorcielebeli saga<strong>da</strong>saxado organosuflebamosil pirTa CamonaTvali.ga<strong>da</strong>saxadi ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebisCasatareblad saga<strong>da</strong>saxado organos uflebamosilma pirma ga<strong>da</strong>saxadisga<strong>da</strong>mxdels un<strong>da</strong> warudginos:piradobis <strong>da</strong>ma<strong>da</strong>sturebeli mowmoba;saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxado kontrolisprocedurebis Catarebis Sesaxeb;am procedurebis Catarebis programa;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebis ganmartebiTi baraTi.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebisganxorcieleba <strong>da</strong>saSvebia mxolod ga<strong>da</strong>mxdelis samuSaosaaTebSi an/<strong>da</strong> faqtobrivi muSaobis dros.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis procedurebsun<strong>da</strong> eswrebodes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an misiwarmomadgeneli, xolo saWiroebis SemTxvevaSi _ mowveulispecialistic.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebis saga<strong>da</strong>saxadokontrolis procedurebis Sedegebze dgeba oqmi, romelsac xels awerensaga<strong>da</strong>saxdo kontrolis ganmaxorcielebeli saga<strong>da</strong>saxado organosuflebamosili Tanamdebobis piri, ga<strong>da</strong>saxadis ga<strong>da</strong>mxeli an misiwarmomadgeneli, aseve mowveuli specialisti (misi monawileobisSemTxvevaSi).‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis an misi warmomadgenlis mier oqmzexelis moweraze uaris SemTxvevaSi oqmSi keTdeba SesabamisiCanaweri.qronometraJiga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Semosavlebis, saqonlis/momsaxurebismiwodebis zusti moculobisa <strong>da</strong> <strong>da</strong>qiravebul fizikur pirTaraodenobis <strong>da</strong>dgenis mizniT saga<strong>da</strong>saxado organos ufleba aqvsga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze awarmoos <strong>da</strong>kvirveba <strong>da</strong>qronometraJis wesiT (ix. saga<strong>da</strong>saxado departamentis TavmjdomarisbrZaneba # 226) am saqmianobis gamokvleva.167
qronometraJi tardeba samuSao dRis ganmavlobaSi ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier warmoebuli an/<strong>da</strong> miwodebuli saqonlis/momsaxurebismoculobis Sesaxeb uwyveti Canawerebis warmoebiT. saWiroebisSemTxvevaSi, saga<strong>da</strong>saxado organos uflebamosil pirs ufleba aqvs<strong>da</strong>ayenos mricxvelebi <strong>da</strong> sxva sazomi xelsawyoebi <strong>da</strong> qronometraJisCatarebis yoveli dRis bolos awarmoos maTi maCveneblebis registracia.‣ qronometraJi tardeba kalen<strong>da</strong>ruli Tvis manZilze aranakleb 7dRis ganmavlobaSi saga<strong>da</strong>saxado organos aranakleb 2uflebamosili TanamSromlis mier.saga<strong>da</strong>saxado organom saWiroebis SemTxvevaSi SeiZleba gaagrZelosqronometraJi momdevno TveSi <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis ekonomikurisaqmianobis obieqtze <strong>da</strong>kvirvebis mizniT SemoiRos saga<strong>da</strong>saxadosaguSago.‣ qronometraJis Catarebisas saga<strong>da</strong>saxado organoswarmomadgenlebs ufleba ar aqvT moiTxovon ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saaRricxvo dokumentaciis an <strong>da</strong>begvrasTan<strong>da</strong>kavSirebuli sxva informaciis wardgena.saqonlisa <strong>da</strong> momsaxurebis sakontrolo Sesyidvasaga<strong>da</strong>saxado organos ufleba aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miermiRebuli Semosavlebis realuri moculobis <strong>da</strong>dgenis mizniTganaxorcielos saqonlis/momsaxurebis sakontrolo Sesyidva an/<strong>da</strong><strong>da</strong>adginos saqonlis/momsaxurebis fasi sakontrolo SesyidvisSeTavazebiT (misi moxmarebis miznis gareSe).<strong>da</strong>Tvalerebasaga<strong>da</strong>saxado kontrolis ganxorcielebis mizniT saga<strong>da</strong>saxado organosuflebamosil Tanamdebobis pirs ufleba aqvs ganaxorcielosga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis teritoriebisa <strong>da</strong> Senoba-nagebobebis<strong>da</strong>Tvaliereba, gar<strong>da</strong> fizikuri piris sacxovrebeli binisa.‣ fizikuri piris sacxovrebeli binis <strong>da</strong>Tvaliereba <strong>da</strong>saSvebiamxolod sasamarTlos ga<strong>da</strong>wyvetilebiT.<strong>da</strong>Tvalierebis procedurebi moicavs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisteritoriebisa <strong>da</strong> Senoba-nagebobebis gare <strong>da</strong> Si<strong>da</strong> sivrcis vizualur<strong>da</strong>Tvalierebas. <strong>da</strong>Tvalierebis procedurebis Catarebisas akrZaluliaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis dokumentaciisa <strong>da</strong> sasaqonlo-materialurifaseulobebis Semowmeba, aseve misgan sityvieri <strong>da</strong> werilobiTi axsnaganmartebismoTxovna.168
‣ <strong>da</strong>Tvalierebis procedura ar moicavs seifis, karadis, ujrisa<strong>da</strong> sxva msgavsi saTavsis SigTavsis vizualur <strong>da</strong>Tvalierebasa <strong>da</strong>Semowmebas.inventarizaciainventarizaciis Catarebisas saga<strong>da</strong>saxado organos ufrosi sasamarTlosga<strong>da</strong>wyvetilebis gareSe gamoscems brZanebas aqcizuri saqonlismflobeli piris sasaqonlo-materialuri faseulobis inventarizaciisCatarebis Sesaxeb.inventarizaciis gonivrul va<strong>da</strong>Si Catarebis mizniT ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis xelmZRvanelis (direqtoris) mier iqmneba sainventarizaciokomisia, romelSic un<strong>da</strong> Sevidnen pirebi, romlebic kargad icnobensainventarizcio qonebas, ician misi fasi <strong>da</strong> pirveladi aRricxva.sainventarizacio komisia valdebulia srulad <strong>da</strong> droulad aRricxossasaqonlo-materialuri faseulobebi warmoebisa <strong>da</strong> maTi Senaxvisadgilze, aRricxvis Sedegebi Sea<strong>da</strong>ros buRaltruli aRricxvisSesabamis monacemebs <strong>da</strong> Seitanos isini sasaqonlo-materialurifaseulobebis aRweris oqmSi.‣ araaqcizuri saqonlis mflobeli piris sasaqonlo-materialurifaseulobis inventarizaciis brZaneba SeiZleba gaiceskalen<strong>da</strong>ruli wlis ganmavlobaSi ara umetes 3-jer.‣ saga<strong>da</strong>saxado inspeqciis uflebamosil pirebs ufleba aqvTsasamarTlos ga<strong>da</strong>wyvetilebis gareSe inpeqciis samoqmedoteritoriaze ganaxorcielon sakontrolo-salaro aparatebisgamoyenebis wesebis <strong>da</strong>cvis kontroli.saga<strong>da</strong>saxado Semowmebasaga<strong>da</strong>saxado kontrolis erT-erT meqanizms warmoadgens saga<strong>da</strong>saxadoSemowmeba, romelic SeiZleba iyos kameraluri <strong>da</strong> gasvliTi. gasvliTisaga<strong>da</strong>saxado Semowmeba (ix. sqema # 10) iyofa gegmur, sakontrolo <strong>da</strong>ga<strong>da</strong>udebel saga<strong>da</strong>saxado Semowmebad.saga<strong>da</strong>saxado Semowmebasaga<strong>da</strong>saxado SemowmebakameralurigasvliTi169
sqema # 10kameraluri saga<strong>da</strong>saxado Semowmebakameraluri saga<strong>da</strong>saxado Semowmebis safuZvelze, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saqmianobis adgilze gausvlelad <strong>da</strong> ga<strong>da</strong>mxdelis mierwardgenili informaciis analizis saSualebiT, dgindeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebis Sesrulebis SesabamisobakodeqsiT <strong>da</strong>dgenil moTxovnebTan.kameraluri Semowmeba tardeba saga<strong>da</strong>saxado organos xelmZRvanelis/misimoadgilis werilobiTi brZanebis safuZvelze saga<strong>da</strong>saxado organosuflebamosili Tanamdebobis piris mier. kameraluri saga<strong>da</strong>saxadoSemowmebis Casatareblad saga<strong>da</strong>saxado organos uflebamosilTanamdebobis pirs ufleba aqvs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels mosTxovosaxsna-ganmartebebis, saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<strong>da</strong>kavSirebuli sxva informaciis wardgena.‣ aRniSnul dokumentebSi, kameraluri Semowmebis Sedegadgamovlenili Secdomebis Sesaxeb ecnobeba ga<strong>da</strong>saxadisga<strong>da</strong>mxdels, romelmac dokumentebSi un<strong>da</strong> Seitanos SesabamisiSesworebebi.Tu kameraluri Semowmebis Sedegad gamovlenili Secdomebi iwvevsga<strong>da</strong>saxadis Tanxis cvlilebas (Semcirebas an gazr<strong>da</strong>s), maSinsaga<strong>da</strong>saxado organos uflebmosili Tanamdebobis piri adgenssaga<strong>da</strong>saxado Semowmebis aqts <strong>da</strong> xels awers masze, romelsac amtkicebssaga<strong>da</strong>saxado organos ufrosi/misi moadgile. kameraluri saga<strong>da</strong>saxadoSemowmebis Sedegad ga<strong>da</strong>saxadis <strong>da</strong>ricxuli Tanxis Sesaxeb ga<strong>da</strong>saxadisga<strong>da</strong>mxdels egzavneba `saga<strong>da</strong>saxado moTxovna~.gasvliTi saga<strong>da</strong>saxado SemowmebagasvliTi saga<strong>da</strong>saxado Semowmeba iTvaliswinebs ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saqmianobis adgilze ga<strong>da</strong>saxadebis gaangariSebasTan<strong>da</strong>kavSirebuli dokumentaciis srul an SerCeviT Semowmebas, romelicSeiZleba moicavdes ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saqmianobaze <strong>da</strong>kvirvebissaga<strong>da</strong>saxado kontrolis procedurebsac.170
gasvliTi saga<strong>da</strong>saxado Semowmebis <strong>da</strong>niSvnis Sesaxeb brZanebas un<strong>da</strong><strong>da</strong>erTos procesSi Sesasrulebel im moqmedebaTa CamonaTvali, romlebicSemowmebis programiTaa gaTvaliswinebuli.‣ gasvliTi saga<strong>da</strong>saxado Semowmeba <strong>da</strong>saSvebia mxolodga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis samuSao saaTebSi an/<strong>da</strong> faqtobrivimuSaobis dros.gasvliTi saga<strong>da</strong>saxado Semowmebis Catarebis Sesaxeb gadwyvetilebismiRebis Semdeg iqmneba saga<strong>da</strong>saxado Semowmebis jgufi, romelicvaldebulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels warudginos:jgufis wevrTa piradobis <strong>da</strong>ma<strong>da</strong>sturebeli mowmobebi;saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZanebasaga<strong>da</strong>saxado Semowmebis jgufis Seqmnis Sesaxeb;Semowmebis programa;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uflebebis ganmartebiTi baraTi;sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebisas – mosamarTlisbraZaneba, xolo Tu aseTi Semowmeba <strong>da</strong>kavSirebuliasawarmos/organizaciis reorganizaciaTan an likvi<strong>da</strong>ciasTan –saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba;gegmuri <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTi Semowmebisas -saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZaneba.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia gasvliTi saga<strong>da</strong>saxadoSemowmebisas Semowmebis jgufs Seuqmnas iseTi samuSao pirobebi,rogoric Cveulebriv arsebobs ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTan.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli Semowmebis jgufis mier pirobebis <strong>da</strong>cvis <strong>da</strong>saTanado dokumentaciis wardgenis Semdeg valdebulia Semowmebis jgufi<strong>da</strong>uyovnebliv <strong>da</strong>uSvas Tavis teritoriaze an/<strong>da</strong> Senoba-nagebobebSi.‣ saga<strong>da</strong>saxado organos Tanamdebobis piris teritoriaze an/<strong>da</strong>Senoba-nagebobebSi <strong>da</strong>uSvebloba iTvleba saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevad <strong>da</strong> iwvevs pasuxismgeblobas kanonmdeblobiT<strong>da</strong>dgenili wesiT (ix. gv 159, pasuxismgeblobis Tavi).ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Semowmebis jgufis teritoriaze an/<strong>da</strong>Senoba-nagebobebSi <strong>da</strong>uSveblobis SemTxvevaSi saga<strong>da</strong>saxado organosTanamdebobis piri adgens aqts, romelsac xels awers Semmowmebeli <strong>da</strong>ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli.Tu saga<strong>da</strong>saxado organos uflebamosili Tanamdebobis piri CaTvlis,rom saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis <strong>da</strong>ma<strong>da</strong>sturebuli dokumentebiSeiZleba ganadgurdes, <strong>da</strong>malul iqnes, Seswordes an Seicvalos, igiuflebamosilia moiTxovos <strong>da</strong> miiRos saga<strong>da</strong>saxado valdebulebasTan<strong>da</strong>kavSirebuli saaRricxvo dokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<strong>da</strong>kavSirebuli informaciis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier <strong>da</strong>mowmebuliasli.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRniSnuli valdebulebis171
Seusruleblobis SemTxvevaSi saga<strong>da</strong>saxado organos Tanamdebobis piriuflebamosilia amoiRos aRniSnuli dokumentis an sxva masalis de<strong>da</strong>ni.amis Taobaze man un<strong>da</strong> Seadginos aRniSnuli dokumentis an sxva masalisamoRebis aqti, romlis erTi egzemplari ga<strong>da</strong>ecema ga<strong>da</strong>saxadisga<strong>da</strong>mxdels, ga<strong>da</strong>iRos aRniSnuli dokumentis an sxva masalis asli <strong>da</strong> 5dRis va<strong>da</strong>Si de<strong>da</strong>ni <strong>da</strong>ubrunos ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.‣ rogorc gegmuri ise sakontrolo gasvliTi saga<strong>da</strong>saxadoSemowmeba SeiZleba gagrZeldes ara umetes 2 Tvisa.aucileblobis SemTxvevaSi saga<strong>da</strong>saxado organos ufrossufleba aqvs es va<strong>da</strong> gaagrZelos ara umetes 1 TviT.gegmuri gasvliTi saga<strong>da</strong>saxado SemowmebagasvliTi Semowmebis erT-erTi saxea gegmuri gasvliTi saga<strong>da</strong>saxadoSemowmeba, romelic tardeba saga<strong>da</strong>saxado organos ufrosis/misimoadgilis ga<strong>da</strong>wyvetilebiT, ris Sesaxebac ga<strong>da</strong>saxadis gadmxdels 10dRiT adre egzavneba Setyobineba. SetyobinebaSi un<strong>da</strong> mieTiTos gegmurigasvliTi saga<strong>da</strong>saxado Semowmebis safuZveli <strong>da</strong> sagani, aseve SemowmebisCatarebis savaraudo dro.‣ gegmuri gasvliTi saga<strong>da</strong>saxado Semowmeba tardeba kalen<strong>da</strong>ruliwlis ganmavlobaSi ara umetes erTxel.sakontrolo <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxadoSemowmebasakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis CasatarebladsasamarTlosTvis mimarTvis <strong>da</strong> ga<strong>da</strong>udebeli gasvliTi sakontroloSemowmebis Catarebis Sesaxeb ga<strong>da</strong>wyvetilebas iRebs saga<strong>da</strong>saxadoorganos ufrosi/misi moadgile, Tu:bolo saga<strong>da</strong>saxado Semowmebisas gamovlin<strong>da</strong> ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier saga<strong>da</strong>saxado valdebulebaTa mniSvnelovani<strong>da</strong>rRvevis faqtebi an arsebobs sxva faqtebi, romlebic a<strong>da</strong>sturebsaseTi <strong>da</strong>rRvevebis SemTxvevebs;arsebobs sando informacia, romelic eWvqveS ayenebs ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis finansuri <strong>da</strong> materialuri saSualebebis warmoSobas;arsebobs sando informacia qonebis an ga<strong>da</strong>saxadiT <strong>da</strong>sabegri sxvaobieqtis dokumenturad <strong>da</strong>u<strong>da</strong>sturebeli matebis Sesaxeb;saga<strong>da</strong>saxado organoSi wardgenili saga<strong>da</strong>saxado deklaraciebiT <strong>da</strong>sxva dokumentebiT ar <strong>da</strong>sturdeba <strong>da</strong>begvris obieqtebisa <strong>da</strong>gamoangariSebuli ga<strong>da</strong>saxadebis realoba;wardgenili ar aris saga<strong>da</strong>saxado deklaracia an ga<strong>da</strong>saxadisgamosaangariSeblad an/<strong>da</strong> ga<strong>da</strong>saxdelad saWiro dokumentebi;sawarmom/organizaciam Seicvala organizaciul-samarTlebriviforma.‣ sakontrolo <strong>da</strong> ga<strong>da</strong>udebeli sakontrolo gasvliTisaga<strong>da</strong>saxado Semowmeba tardeba werilobiTi SetyobinebisgareSe.172
ga<strong>da</strong>udebeli sakontrolo Semowmebis aucilebloba dgeba Tusaga<strong>da</strong>saxado organo CaTvlis, rom ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli gegmavs, Taviaaridos saga<strong>da</strong>saxado valdebulebaTa Sesrulebas saqarTvelo<strong>da</strong>ngasvliT, aqtivebis sxva pirisaTvis ga<strong>da</strong>cemiT, saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevis <strong>da</strong>ma<strong>da</strong>sturebuli dokumentebis ganadgurebiT,<strong>da</strong>malviT, SesworebiT an SecvliT an/<strong>da</strong> sxva RonisZiebebis gatarebiT.ga<strong>da</strong>udebeli sakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis <strong>da</strong>wyebi<strong>da</strong>n48 saaTis ganmavlobaSi saga<strong>da</strong>saxado organo valdebulia mimarTossasamarTlos <strong>da</strong> miiRos misgan nebarTva saga<strong>da</strong>saxado SemowmebisCatarebis Sesaxeb.sasamarTlos nebarTvis miRebamde saga<strong>da</strong>saxado Semowmebis jgufiswevrebs ufleba ara aqvT <strong>da</strong>iwyon ga<strong>da</strong>udebeli sakontrolo gasvliTisaga<strong>da</strong>saxado Semowmebis procedurebi. maT ufleba aqvT mxolod<strong>da</strong>luqon ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis is saga<strong>da</strong>saxado dokumentebi <strong>da</strong>sasaqonlo-materialuri faseulobebi, romlebic aucilebeliasakontrolo gasvliTi saga<strong>da</strong>saxado Semowmebis CatarebisaTvis.Tu saga<strong>da</strong>saxado Semowmebisas wamoWrili sakiTxebi moiTxovs specialurcodnas mecnierebaSi, xelovnebaSi, teqnikaSi an sxva sferoSi,saga<strong>da</strong>saxado organos ufrosis/misi moadgilis brZanebiT iniSnebaeqspertiza.eqsperts ufleba aqvs gaecnos eqspertizis saganTan <strong>da</strong>kavSirebulSemowmebis masalebs <strong>da</strong> <strong>da</strong>ayenos Suamdgomloba <strong>da</strong>matebiTi masalebiswardgenis Sesaxeb. Tu eqspertisTvis wardgenili masalebi arasakmarisiaan Tu <strong>da</strong>smuli sakiTxebi scdeba eqspertis specialuri codnisfarglebs, eqspertma SeiZleba uari Tqvas <strong>da</strong>skvnis gacemaze.‣ saga<strong>da</strong>saxado organos Tanamdebobis piri valdebuliaga<strong>da</strong>saxadis ga<strong>da</strong>mxdels gaacnos <strong>da</strong>dgenleba eqspertizisCatarebis Sesaxeb, ganumartos misi uflebebi <strong>da</strong> SeadginosSesabamisi oqmi.eqsperti Tavisi saxeliT iZleva werilobiT <strong>da</strong>skvnas, romelSicaRiniSneba mis mier Catarebuli gamokvlevebi, gamotnili <strong>da</strong>skvnebi <strong>da</strong><strong>da</strong>smul kiTxvebze <strong>da</strong>sabuTebuli pasuxebi. Tu eqspertizis Catarebisas<strong>da</strong>dgin<strong>da</strong> saqmisTvis mniSvnelobis mqone garemoebebi, eqsperts uflebaaqvs aRniSnuli garemoebebi CarTos mis mier gamotanil <strong>da</strong>skvnaSi.eqspertis <strong>da</strong>skvna, aseve <strong>da</strong>skvnis gacemis SeuZleblobis SemTxvevaSigancxadeba waredgineba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs:eqspertizis <strong>da</strong>niSvnisa <strong>da</strong> Catarebisas waradginos <strong>da</strong>matebiTisakiTxebi <strong>da</strong> miiRos maT Sesaxeb eqspertis <strong>da</strong>skvna;<strong>da</strong>eswros eqspertizas <strong>da</strong> ganmartebebi misces eqsperts;173
gaecnos eqspertis <strong>da</strong>skvnas;misces axsna-ganmartebebi eqspertizis <strong>da</strong>skvnasTan <strong>da</strong>kavSirebiT;moiTxovos eqspertisTvis <strong>da</strong>matebiTi kiTxvebis <strong>da</strong>sma;moiTxovos <strong>da</strong>matebiTi an/<strong>da</strong> ganmeorebiTi eqspertizis <strong>da</strong>niSvnasakuTar xarjze.‣ <strong>da</strong>matebiTi eqspertiza iniSneba <strong>da</strong>skvnis arasakmarisi sicxadisa<strong>da</strong> sisrulis SemTxvevaSi <strong>da</strong> misi Catareba evaleba imave an sxvaeqsperts, xolo ganmeorebiTi eqspertiza tardeba, Tu eqspertis<strong>da</strong>skvna <strong>da</strong>usabuTebelia an misi siswore saeWvoa, romlisCatarebac evaleba sxva eqsperts.saWiroebis SemTxvevaSi SeiZleba mowveul iqnes specialisti, romelsacaqvs saWiro codna, Cvevebi <strong>da</strong> <strong>da</strong>interesebuli ar aris saqmis SedegiT.specialisti an/<strong>da</strong> eqsperti valdebulia uari Tqvas miwvevaze Tu masaqvs piradi an sxva saxis motivaciiT gamowveuli interesTa konfliqtian/<strong>da</strong> <strong>da</strong>interesebulia saga<strong>da</strong>saxado kontrolis procedurebis SedegiT.‣ eqspertis an/<strong>da</strong> specialistis mier <strong>da</strong>kisrebuli movaleobisSeusrulebloba an arajerovnad Sesruleba iwvevspasuxismgeblobas kanonmdeblobiT <strong>da</strong>dgenili wesiT.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamovlenisas (gar<strong>da</strong> saga<strong>da</strong>saxadoSemowmebis dros gamovlenili samarTal<strong>da</strong>rRvevebisa) <strong>da</strong> saga<strong>da</strong>saxadokodeqsiT gaTvaliswinebul SemTxvevebSi, saga<strong>da</strong>saxado inspeqciaSi ansamarTal<strong>da</strong>rRvevis aRmoCenis adgilze saga<strong>da</strong>saxado inspeqciisuflebamosili piri adgens oqms saxelmwifo enaze.oqmSi un<strong>da</strong> aRiniSnos:misi <strong>da</strong>saxeleba;konkretuli moqmedebis Catarebis adgili <strong>da</strong> TariRi;moqmedebis <strong>da</strong>wyebisa <strong>da</strong> <strong>da</strong>srulebis dro;oqmis Semdgeni pirisa <strong>da</strong> im piris (pirebis) Tanamdeboba <strong>da</strong> gvari,romelmac Caatara sakontrolo moqmedeba;moqmedebis monawileTa saxeli <strong>da</strong> gvari, xolo saWiroebisSemTxvevaSi – maTi misamarTi;moqmedebis Sinaarsi <strong>da</strong> misi Catarebis Tanamimdevroba;moqmedebis ganxorcielebisas gamovlenil saqmesTan <strong>da</strong>kavSirebuliarsebiTi faqtebi <strong>da</strong> garemoebebi.oqmi gasacnobad waredgineba saga<strong>da</strong>saxado kontrolis procedurebSimonawile yvela pirs. aRniSnul pirebs ufleba aqvT gamoTqvanSeniSvnebi, romlebic aisaxeba oqmSi.oqms xels aweren saga<strong>da</strong>saxado inspeqciis uflebamosili piri <strong>da</strong>ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli an misi warmomadgeneli (maTi adgilze yofnisSemTxvevaSi), agreTve mowveuli specialisti an sxva piri, Tu isini174
monawileoben saga<strong>da</strong>saxado kontrolis procedurebSi. ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis an misi warmomadgenlis mier oqmis xelmoweraze uarisTqmis an maTi adgilze aryofnis SemTxvevaSi oqmSi keTdeba SesabamisiCanaweri.saga<strong>da</strong>saxado Semowmebis Sedegebis Sesaxeb dgeba aqti, romelSic un<strong>da</strong>aRiniSnos:aqtis Sedgenis TariRi <strong>da</strong> adgili (<strong>da</strong>saxlebuli punqtis<strong>da</strong>saxeleba);Semmowmebel pirTa vinaoba <strong>da</strong> Tanamdeboba;Semowmebis formaluri safuZveli (saga<strong>da</strong>saxado organosxelmZRvanelis/misi moadgilis brZaneba an sasamarTlosga<strong>da</strong>wyvetileba (TariRi <strong>da</strong> nomeri);Semowmebis va<strong>da</strong> <strong>da</strong> programa;Sesamowmebeli subieqtis vinaoba (<strong>da</strong>saxeleba), saidentifikacionomeri, sasamarTlo <strong>da</strong> saga<strong>da</strong>saxado registraciis TariRebi <strong>da</strong>nomrebi, sxva rekvizitebi (saWiroebis SemTxvevaSi);Sesamowmebeli subieqtisaTvis misi uflebebisa <strong>da</strong> valdebulebebisSesaxeb ganmartebiTi baraTis Cabarebis faqti (gasvliTisaga<strong>da</strong>saxado Semowmebisas);Sesamowmebeli subieqtis mxri<strong>da</strong>n Semowmebis monawile pirTa(direqtori (xelmZRvaneli), buRalteri, auditori, advokati <strong>da</strong> sxva)vinaoba <strong>da</strong> Tanamdeboba (gasvliTi saga<strong>da</strong>saxado Semowmebisas);Semowmebis faqtobrivi safuZvlebi <strong>da</strong> maTi <strong>da</strong>sabuTeba;Semowmebis Sedegebis Semowmebis programis TiToeuli punqtismixedviT – ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT moTxovnebisa <strong>da</strong>valdebulebebis warmoSobis zusti TariRebi (Tu amis <strong>da</strong>dgenaSesaZlebelia), ga<strong>da</strong>saxadis odenoba, sauravebisa <strong>da</strong> jarimebisgaangariSeba, jamurad ga<strong>da</strong>saxdeli an misaRebi Tanxa, imdokumentebis rekvizitebi (saWiroebis SemTxvevaSi – aslebi),romlebiTac <strong>da</strong>sturdeba am moTxovnebisa <strong>da</strong> valdebulebebiswarmoSoba; aqtis <strong>da</strong>narTebis Sinaarsi;is sakiTxebi, romelsac ar eTanxmeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli(gasvliTi saga<strong>da</strong>saxado Semowmebisas);mTlianad ga<strong>da</strong>saxdeli an misaRebi Tanxa – ZiriTadi valdebuleba,jarima, sauravi.saga<strong>da</strong>saxado Semowmebis aqts xels aweren:saga<strong>da</strong>saxado organos mxri<strong>da</strong>n – saga<strong>da</strong>saxado Semowmebis jgufiswevrebi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mxri<strong>da</strong>n: direqtori (xelmZRvaneli),buRalteri, agreTve auditori <strong>da</strong> advokati, Tu isini monawileobasiRebdnen saga<strong>da</strong>saxado Semowmebis procesSi. Tu ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mxarem uari ganacxa<strong>da</strong> xelis moweraze (gasvliTisaga<strong>da</strong>saxado Semowmebisas), aqtSi keTdeba Sesabamisi Canaweri.175
saga<strong>da</strong>saxado organos ufrosi/moadgile iRebs ga<strong>da</strong>wyvetilebassaga<strong>da</strong>saxado Semowmebis masalebis ganxilvis Sedegebze an saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevis oqmebze ga<strong>da</strong>saxadebis an/<strong>da</strong> saga<strong>da</strong>saxado sanqciebisTanxis <strong>da</strong>ricxvis an ar<strong>da</strong>ricxvis Sesaxeb.saga<strong>da</strong>saxado Semowmebis masalebis ganxilvis Sedegebze saga<strong>da</strong>saxadoorganos ufrosi/misi moadgile iRebs ga<strong>da</strong>saxadebisa <strong>da</strong> saga<strong>da</strong>saxadosanqciebis Tanxis <strong>da</strong>ricxvis Sesaxeb an <strong>da</strong>matebiTi RonisZiebebisCatarebis Sesaxeb ga<strong>da</strong>wyvetilebas.gamotanili ga<strong>da</strong>wyvetilebis safuZvelze ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsegzavneba `sagadsax<strong>da</strong>o moTxovna~ ga<strong>da</strong>saxadis va<strong>da</strong>ga<strong>da</strong>cilebuli<strong>da</strong>valianebis, saga<strong>da</strong>saxado sanqciebis Tanxis ga<strong>da</strong>xdisa <strong>da</strong> gamovlenili<strong>da</strong>rRvevis aRmofxvris Sesaxeb.saga<strong>da</strong>saxado Semowmebis Sedegad <strong>da</strong>naSaulis niSnebis aRmoCenisSemTxvevaSi masalebi <strong>da</strong>uyovnebliv ga<strong>da</strong>egzavneba Sesabamis sagamoZieboorganos. Tu sagadsaxado kanonmdeblobis <strong>da</strong>rRvevisaTvis mewarmefizikuri piri an sawarmos/organizaciis Tanamdebobis pirieqvemdebareba administraciul pasuxisgebaSi micemas, saga<strong>da</strong>saxadoSemowmebis ganmaxorcielebeli saga<strong>da</strong>saxado organos uflebamosiliTanamdebobis piri adgens oqms administraciuli samarTal<strong>da</strong>rRvevisSesaxeb. administraciuli saqmis warmoeba <strong>da</strong> administraciuli saxdelisgamoyeneba warmoebs saga<strong>da</strong>saxado organoebis mier saqarTvelosadministraciuli samarTal<strong>da</strong>rRvevaTa kodeqsis Sesabamisad.‣ saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis aRmoCenis SemTxvevaSisisxlissamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu saga<strong>da</strong>saxadoSemowmebis Sedegebze `saga<strong>da</strong>saxado moTxovnis~ miRebi<strong>da</strong>n 45samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba <strong>da</strong>matebiT ga<strong>da</strong>saxdelad<strong>da</strong>kisrebuli ga<strong>da</strong>saxadis ZiriTadi Tanxa.saga<strong>da</strong>saxado saidumloebas miekuTvneba (ix. fininasTa ministrisbrZaneba # 301) gadsaxadis ga<strong>da</strong>mxdelis Sesaxeb yvela saxis informacia,gar<strong>da</strong>:dRg-s ga<strong>da</strong>mxdelis <strong>da</strong>saxelebis <strong>da</strong> misamarTisa;ga<strong>da</strong>saxadis ga<strong>da</strong>mxelis saidentifikacio nomris Sesaxebinformaciisa;`mewarmeTa Sesaxeb~ saqarTvelos kanoniTa (samewarmeo reestriT) <strong>da</strong>saqarTvelos samoqalaqo kodeqsiT (arasamewarmeo (arakomerciuli)iuridiuli piris saxelmwifo registraciis reestriT)gaTvaliswinebuli sajaro informaciisa.saga<strong>da</strong>saxado organo, misi Tanamdebobis piri, mowveuli specialistian/<strong>da</strong> eqsperti valdebulia <strong>da</strong>icvas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis SesaxebmonacemTa saidumloeba, romelic misTvis cnobili gax<strong>da</strong> samsaxurebrivimovaleobis Sesrulebisas. mas ufleba aqvs calkeuli ga<strong>da</strong>saxadis176
ga<strong>da</strong>mxdelis Sesaxeb identificirebuli informacia ga<strong>da</strong>sces mxolodSemdeg pirebs:saqarTvelos finansTa saministros sistemis TanamSromlebs <strong>da</strong>saqarTvelos finansTa saministrosTan arsebuli <strong>da</strong>vebis ganxilvissabWos wevrebs – am ukanasknelTa mier samsaxurebrivi movaleobisSesrulebis mizniT;samarTal<strong>da</strong>mcav organoebs – mosamarTlis brZanebis safuZvelze impirTa Sesaxeb, romlebic kanoniT idevnebian saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevebisaTvis;sasamarTlos – ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxadovaldebulebebis an pasuxismgeblobis gansazRvris mizniTsasamarTlos warmoebaSi arsebul saqmesTan <strong>da</strong>kavSirebiT;sxva saxelmwifoebis saga<strong>da</strong>saxado organoebs – saerTaSorisoxelSekrulebaTa Sesabamisad;sasamarTlos aRmasruleblebs – saga<strong>da</strong>saxado <strong>da</strong>vasTan <strong>da</strong>kavSirebiTmiRebuli ga<strong>da</strong>wyvetilebis aRsrulebis procesSi.saga<strong>da</strong>saxado organos TanamSromlebi valdebulni arian <strong>da</strong>icvaninformaciis saidumloeba, romelic maTTvis cnobili gax<strong>da</strong>samsaxurebrivi movaleobis Sesrulebis dros <strong>da</strong> gamoiyenon mxolod immiznT, ris gamoc maTTvis neba<strong>da</strong>rTulia am informaciis gacema.pirs, romelmac miiRo saidumlo informacia, ufleba ar aqvs gaaxmaurosam informaciis saidumloeba <strong>da</strong> valdebulia misi amsaxveli dokumentebi<strong>da</strong>ubrunos saga<strong>da</strong>saxado organos, gar<strong>da</strong> kanoniT <strong>da</strong>dgeniliSemTxvevebisa.saga<strong>da</strong>saxado saidumloebis gaxmaurebad iTvleba saga<strong>da</strong>saxado organosTanamdebobis piris, mowveuli specialistis an/<strong>da</strong> eqspertis mier Tavisimovaleobebis Sesrulebisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb miRebuliinformaciis gamoyeneba piradi miznebisaTvis an misi ga<strong>da</strong>cema sxvapirisaTvis.‣ es debulebebi ar gamoiyeneba gamosaqveyneblad gankuTvniliwliuri angariSebis mimarT.saga<strong>da</strong>saxado organoebSi arsebuli saga<strong>da</strong>saxado saidumloebis Semcvelinformacias aqvs Senaxvisa <strong>da</strong> <strong>da</strong>muSavebis specialuri reJimi.saga<strong>da</strong>saxado saidumloebis Semcvel informaciasTan SeiZleba <strong>da</strong>Svebuliqnen mxolod saqarTvelos finansTa ministris mier gansazRvruliTanamdebobis pirebi.saga<strong>da</strong>saxado saidumloebis informaciis Semcveli dokumentebis<strong>da</strong>kargva an aseTi informaciis gaxmaureba iwvevs pasuxismgeblobassaqarTvelos kanonmdeblobis Sesabamisad.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilobiTi nebarTvis SemTxvevaSi ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis Sesaxeb informacia SeiZleba ga<strong>da</strong>eces sxva pirs.177
‣ cnobebi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesaxeb misi aRricxvazeayvanis momenti<strong>da</strong>n iTvleba saga<strong>da</strong>saxado saidumloebad.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva <strong>da</strong> pasuxismgeblobasaga<strong>da</strong>saxado samarTal<strong>da</strong>rRveva aris ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelismarTlsawinaaRmdego qmedeba (moqmedeba an umoqmedoba), romlisTvisacsaga<strong>da</strong>saxado kodeqsiT gaTvaliswinebulia pasuxismgebloba.marTlsawinaaRmdego qmedebisTvis pasuxismgebloba ekisrebaTsawarmoebs/organizaciebs <strong>da</strong> fizikur pirebs mxolod saga<strong>da</strong>saxadokodeqsiT <strong>da</strong>dgenil safuZvelze <strong>da</strong> wesiT, Tu fizikuri piris mierCadenili samarTal<strong>da</strong>rRveva ar iwvevs sisxlissamarTlebrivpasuxismgeblobas.‣ <strong>da</strong>uSvebelia erT saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevazeganmeorebiTi pasuxismgeblobis <strong>da</strong>kisreba.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamo sawarmos/organizaciis mimarTsaga<strong>da</strong>saxado sanqciis gamoyeneba ar aTavisuflebs mis Tanamdebobispirebs, Sesabamisi safuZvlebis arsebobisas, saqarTveloskanonmdeblobiT gaTvaliswinebuli administraciuli,sisxlissamarTlebrivi an sxva pasuxismgeblobisagan.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mimarT saga<strong>da</strong>saxado sanqciisgamoyeneba ar aTavisuflebs mas kuTvnili ga<strong>da</strong>saxadebisa <strong>da</strong>sauravis ga<strong>da</strong>xdis valdebulebisgan.saga<strong>da</strong>saxado sanqcia aris pasuxismgeblobis zoma piris mier Cadenilisaga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisaTvis. saga<strong>da</strong>saxado sanqciebigamoiyeneba sauravisa <strong>da</strong> fuladi jarimis saxiT.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa erTobliobisas saga<strong>da</strong>saxadosanqcia gamoiyeneba TiToeuli samarTal<strong>da</strong>rRvevisaTvis cal-calke.amasTan, ufro mkacri sanqcia ar STanTqavs naklebad mkacr sanqcias.‣ saga<strong>da</strong>saxado sanqcias sauravi ar ericxeba.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisTvis sanqcia ar ekisrebaT (gar<strong>da</strong> imga<strong>da</strong>saxdelebisa, romelTa mimarTac pirs ekisreba saga<strong>da</strong>saxado agentisfunqcia):178
saqonlis/momsaxurebis mimwodeblebs – „saqarTvelos saxelmwifobiujetis Sesaxeb“ Sesabamisi wlis saqarTvelos kanoniT <strong>da</strong>teritoriuli erTeulebis biujetebiT gaTvaliswinebuli asignebebissafuZvelze „saxelmwifo Sesyidvebis Sesaxeb“ saqarTvelos kanonis<strong>da</strong>cviT miwodebuli saqonlis/gaweuli momsaxurebis RirebulebisSemsyidveli organizaciis mier aunazRaureblobis gamo warmoqmnilsabiujeto valdebulebebze, maTi Rirebulebis faqtobrivi<strong>da</strong>finansebis odenobisa <strong>da</strong> miwodebuli saqonlis/gaweulimomsaxurebis saerTo moculobaSi xvedriTi wilis proporciulad;saqarTvelos parlamentis mier ratificirebuli saerTaSorisoxelSekrulebebiT gansazRvruli proeqtebis (maT Soris, proeqtismosamzadebeli etapis) ganmaxorcielebel sajaro samarTlisiuridiul pirebs, romlebTanac saqarTvelos finansTa saministros<strong>da</strong>debuli aqvs „proeqtis ganxorcielebis uflebamosilebis Sesaxeb“xelSekruleba – am proeqtebis farglebSi warmoSobil saga<strong>da</strong>saxadovaldebulebebze. zemoaRniSnuli proeqtebis ganmaxorcielebelisajaro samarTlis iuridiuli pirebis nusxas amtkicebssaqarTvelos finansTa ministri.saga<strong>da</strong>saxado saqmes awarmoeben saga<strong>da</strong>saxado organoebi <strong>da</strong> TavianTikompetenciis farglebSi ganixilaven <strong>da</strong> iReben Sesabamisga<strong>da</strong>wyvetilebebs. saga<strong>da</strong>saxado inspeqciis uflebamosili Tanamdebobispiri saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis gamovlenisas (gar<strong>da</strong> saga<strong>da</strong>saxadoSemowmebis Catarebis dros gamovlenili samarTal<strong>da</strong>rRvevisa) adgenssaga<strong>da</strong>saxado samarTla<strong>da</strong>rRvevis oqms (ix. gv. 155), xolo saga<strong>da</strong>saxadoSemowmebisas samarTal<strong>da</strong>rRvevis gamovlenis SemTxvevaSi - aqts (ix. gv.156).saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis oqmis an aqtis Sedgeni<strong>da</strong>n 30 dRisva<strong>da</strong>Si saqmis ganxilvis masalebze <strong>da</strong>yrdnobiT saga<strong>da</strong>saxado inspeqciisufrosi/moadgile saqmeze iRebs ga<strong>da</strong>wyvetilebas, romelic formdebabrZanebiT. brZaneba un<strong>da</strong> Seicavdes:brZanebis gamomcemi saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxelebas;saga<strong>da</strong>saxado inspeqciis ufrosis/moadgilis saxels, gvars <strong>da</strong>xelmoweras;brZanebis gamocemis TariRsa <strong>da</strong> adgils;saga<strong>da</strong>saxado inspeqciis saregistracio nomers;Tu sanqcia gamoiyeneba – saga<strong>da</strong>saxado kanonmdeblobis normas,romlis safuZvelze<strong>da</strong>c gamoiyeneba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/sxvavaldebuli piris mimarT saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevisaTvisgaTvaliswinebuli sanqcia. amasTanave, im SemTxvevaSi, Tu oqmSiarasworad aris miTiTebuli is norma, romlis safuZvelze<strong>da</strong>cgamoiyeneba sanqcia, brZanebaSi un<strong>da</strong> aisaxos Sesabamisi normebi <strong>da</strong>maT safuZvelze gaangariSebuli Tanxebi (Tu aucilebelia Tanxiskoreqtireba);saqmis ganxilvisas <strong>da</strong>dgenil garemoebaTa gadmocemas;Tu sanqcia gamoiyeneba – gamosayenebeli sanqciis odenobas;miRebuli ga<strong>da</strong>wyvetilebis Sinaarss;179
Tu sanqcia ar gamoiyeneba – sanqciis gamouyeneblobis <strong>da</strong>sabuTebas.‣ vadis <strong>da</strong>rRveviT gamocemul brZanebas iuridiuli Zala ar aqvs.‣ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, romlis mimarTac gamotaniliaga<strong>da</strong>wyvetileba, werilobiT un<strong>da</strong> ecnobos am ga<strong>da</strong>wyvetilebisSesaxeb, xolo saga<strong>da</strong>saxado sanqciis gamoyenebis SemTxvevaSiwaredginos „saga<strong>da</strong>saxado moTxovna“.saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis saqmeze saga<strong>da</strong>saxado oraganosmier miRebuli brZaneba an sxva ga<strong>da</strong>wyvetileba cakle gasaCivrebasar eqvemdebareba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels an mis kanonier an uflebamosilwarmomadgenels ufleba aqvs gaasaCivros aRniSnuli ga<strong>da</strong>wyvetilebamxolod mis safuZvelze gamocemul `saga<strong>da</strong>saxado moTxovnasTan~ erTadsaga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili wesiT (ix. gv. 185 saga<strong>da</strong>saxado <strong>da</strong>va)saga<strong>da</strong>saxado samarTal<strong>da</strong>RvevaTa saxeebi <strong>da</strong> pasuxismgeblobaTu ga<strong>da</strong>saxadis Tanxa ar aris ga<strong>da</strong>xdili <strong>da</strong>dgenil va<strong>da</strong>Si, ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli valdebulia ga<strong>da</strong>ixados Sesabamisi sauravi. sauravisga<strong>da</strong>x<strong>da</strong> xorcieldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis Tanxaze <strong>da</strong>namatissaxiT, miuxe<strong>da</strong>vad ga<strong>da</strong>mxdelis mimarT gatarebuli sxva RonisZiebebisa.‣ sauravi Seadgens saga<strong>da</strong>saxado <strong>da</strong>valianebis 0,07 procentsTiToeuli va<strong>da</strong>ga<strong>da</strong>cilebuli dRisaTvis <strong>da</strong> misi <strong>da</strong>ricxvaxorcieldeba saga<strong>da</strong>saxado <strong>da</strong>valianebis warmoqmnis momdevnodRi<strong>da</strong>n „saga<strong>da</strong>saxado moTxovnis“ wardgenis an warudgenlobismiuxe<strong>da</strong>vad.Tu sauravis <strong>da</strong>ricxvis valdebulebis <strong>da</strong>dgomis Semdeg ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli ga<strong>da</strong>ixdis ga<strong>da</strong>saxadis ZiriTadi Tanxis nawils, ga<strong>da</strong>xdismomdevno dRi<strong>da</strong>n grZeldeba sauravis <strong>da</strong>ricxva saga<strong>da</strong>saxado<strong>da</strong>valianebis <strong>da</strong>rCenil nawilze. (magaliTi: sawarmos masze <strong>da</strong>ricxuli100 000 laris ga<strong>da</strong>xdis va<strong>da</strong> iwurebo<strong>da</strong> 30 aprils. 15 maiss sawarmomga<strong>da</strong>ixa<strong>da</strong> 60 000 lari. 16 maisi<strong>da</strong>n sawarmos sauravi <strong>da</strong>ericxeba ara 100,aramed <strong>da</strong>rCenili 40 aTas larze).gakotrebis saqmis warmoebis gaxsnis, reabilitaciis an sagakotrebomorigebis <strong>da</strong>mtkicebis Sesaxeb ganCinebis ZalaSi Sesvli<strong>da</strong>n SesabamisireJimis <strong>da</strong>srulebamde, sawarmos am reJimebis <strong>da</strong>wyebamde arsebulva<strong>da</strong>ga<strong>da</strong>cilebul saga<strong>da</strong>saxado <strong>da</strong>valianebebze sauravi ar <strong>da</strong>ericxeba.saga<strong>da</strong>saxado organoebSi ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis<strong>da</strong>rRvevasaga<strong>da</strong>saxado organoebSi saxelmwifo registraciis an/<strong>da</strong> ga<strong>da</strong>saxadisga<strong>da</strong>mxdelad aRricxvaze <strong>da</strong>dgomis wesis <strong>da</strong>rRveva, kerZod, ekonomikurisaqmianoba saga<strong>da</strong>saxado organoSi saxelmwifo registraciis an/<strong>da</strong>180
saga<strong>da</strong>saxado aRricxvis gareSe, - iwvevs <strong>da</strong>jarimebas 200 larisodenobiT.saga<strong>da</strong>saxado deklaraciis <strong>da</strong>gvianebiT wardgenaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier <strong>da</strong>dgenil va<strong>da</strong>Si saga<strong>da</strong>saxado organoSisaga<strong>da</strong>saxado deklaraciis wardgenis vadis <strong>da</strong>rRveva, iwvevs <strong>da</strong>jarimebasam deklaraciis safuZvelze <strong>da</strong>saricxi Tanxis 5 procentis odenobiT,magram aranakleb 200 larisa, yovel <strong>da</strong>gvianebul srul (arasrul)saga<strong>da</strong>saxado Tveze.vadis amowurvi<strong>da</strong>n erT welze meti xniT deklaraciis warudgenloba, TuaseTi moqmedebis Sedegad ga<strong>da</strong>uxdeli ga<strong>da</strong>saxadis Tanxa aRemateba 25 000lars, iTvleba ga<strong>da</strong>saxadebis ga<strong>da</strong>xdisagan Tavis aridebad <strong>da</strong> iwvevspasuxismgeblobas saqarTvelos sisxlis samarTlis kanonmdeblobisSesabamisad.‣ sisxlisamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu `saga<strong>da</strong>saxadomoTxovnis~ miRebi<strong>da</strong>n 45 samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba<strong>da</strong>matebiT ga<strong>da</strong>saxdelad <strong>da</strong>kisrebuli ga<strong>da</strong>saxadebis ZiriTadiTanxa.ga<strong>da</strong>saxadebis Semcirebasaga<strong>da</strong>saxado deklaraciaSi an/<strong>da</strong> gaangariSebebSi ga<strong>da</strong>saxadis odenobisSemcireba iwvevs <strong>da</strong>jarimebas Semdegi odenobebiT (ix. cxrili # 20):ga<strong>da</strong>saxadebis Semcireba# Semcirebuli ga<strong>da</strong>saxadis Tanxisodenobajarima1 15 000 laramde Semcirebuli Tanxis 25%2 15 000-<strong>da</strong>n 25 000 laramde Semcirebuli Tanxis 50%25 000 lari Semcirebuli Tanxis 75%3 25 000-ze meti sisxlissamarTlebrivipasuxismgeblobacxrili # 20‣ sisxlissamarTlebrivi devna ar <strong>da</strong>iwyeba, Tu `saga<strong>da</strong>saxadomoTxovnis~ miRebi<strong>da</strong>n 45 samuSao dRis va<strong>da</strong>Si <strong>da</strong>ifareba<strong>da</strong>matebiT ga<strong>da</strong>saxdelad <strong>da</strong>kisrebuli ga<strong>da</strong>saxadebis ZiriTadiTanxa.181
ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels, romelmac saga<strong>da</strong>saxado organos warudginaSesworebuli saga<strong>da</strong>saxado deklaracia an gaangariSeba gasvliTisaga<strong>da</strong>saxado Semowmebis Catarebis Sesaxeb Setyobinebis miRebamde,Sesworebuli, arasworad naCvenebi informaciisaTvis ar <strong>da</strong>ekisreba ammuxliT gaTvaliswinebuli jarima.saga<strong>da</strong>saxado kodeqsi aseve gansazRvravs sanqciebis odenobebs SemdegisamarTal<strong>da</strong>rRvevisTvis (ix. cxrili # 21):# samarTal<strong>da</strong>rRveva sanqcia1 saga<strong>da</strong>saxado organos TanamdebobispirisaTvis winaaRmdegobis gaweva2 ya<strong>da</strong>Ra<strong>da</strong>debuli qonebis mflobelobis,sargeblobis an/<strong>da</strong> gankargvis wesis<strong>da</strong>rRveva3 saga<strong>da</strong>saxado organosaTvis saaRricxvodokumentaciis an/<strong>da</strong> <strong>da</strong>begvrasTan<strong>da</strong>kavSirebuliinformaciiswarudgenloba, masze uari anwardgenisagan Tavis arideba4 ga<strong>da</strong>saxis arasworad CaTvla an<strong>da</strong>bruneba5 Semosavlebisa <strong>da</strong> xarjebis, agreTvega<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva obieqtebisaRricxvis wesis <strong>da</strong>rRveva (erTsaga<strong>da</strong>saxado periodSi)6 Semosavlebisa <strong>da</strong> xarjebis, agreTvega<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva obieqtebisaRricxvis wesis <strong>da</strong>rRveva (erTsaga<strong>da</strong>saxado periodze meti xnisganmavlobaSi)7 Semosavlebisa <strong>da</strong> xarjebis, agreTvega<strong>da</strong>saxadiT <strong>da</strong>sabegri sxva obieqtebisaRricxvis wesis <strong>da</strong>rRveva, romelmacsaga<strong>da</strong>saxado bazis Semcireba gamoiwvia8 ga<strong>da</strong>xdis wyarosTan ga<strong>da</strong>saxadis<strong>da</strong>ukavebloba9 xelfasze <strong>da</strong>sakavebeli ga<strong>da</strong>saxadis<strong>da</strong>ukavebloba10. ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier kodeqsiTgaTvaliswinebuli valdebulebebisSeusrulebloba,risTvisacgaTvaliswinebulia jarima, magram araris gansazRvruli jarimis odenoba100 lari3 000 lari200 lariCasaTvleli an <strong>da</strong>sabrunebeliTanxis 300 %1 000 lari3 000 lariga<strong>da</strong>uxdeli ga<strong>da</strong>saxadisTanxis 10 %, aranakleb 3 000lari.<strong>da</strong>ukavebeli Tanxis10 %minimaluri xelfasis 50-magiodenoba100 laricxrili # 21Semosavlebisa <strong>da</strong> xarjebis <strong>da</strong> ga<strong>da</strong>saxadebiT <strong>da</strong>sabegri sxva obieqtebisaRricxvis wesis <strong>da</strong>rRvevad iTvleba pirveladi dokumentebis, sasaqonlozednadebebis (dRg-is saga<strong>da</strong>saxado angariS-faqturebis), sabuRaltroaRricxvis registrebis uqonloba, an <strong>da</strong>dgenili wesis <strong>da</strong>rRveviT maTi182
warmoeba, aseve saTamaSo biznesis mosakreblis ga<strong>da</strong>xdis niSnis an/<strong>da</strong><strong>da</strong>luqvis gareSe Sesabamisi <strong>da</strong>begvris obieqtis arseboba, agreTvebuRaltruli aRricxvis angariSebze <strong>da</strong> angariSgebaSi ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis sameurneo operaciebis, fuladi saxsrebis, materialurifaseulobebis, aramaterialuri aqtivebisa <strong>da</strong> finansuri <strong>da</strong>bandebebissistematurad (kalen<strong>da</strong>ruli wlis ganmavlobaSi orjer <strong>da</strong> metjer)aradroulad an arasworad asaxva.dRg-isaTvis gaTvaliswinebuli moTxovnebis <strong>da</strong>rRveva# samarTal<strong>da</strong>rRveva jarima1 dRg-s ga<strong>da</strong>mxdelad registraciis ga<strong>da</strong>saxdeli dRg-s 100 %gareSe funqcionireba2 dRg-s saga<strong>da</strong>saxado angariSfaqturis Semcirebuli dRg-is Tanxisarasworad an/<strong>da</strong> arasrulad Sevseba, an gazrdili CasaTvleliTu es iwvevs dRg-is Tanxis Tanxis 100 %Semcirebas an CasaTvleli Tanxiszr<strong>da</strong>s3 myidvelisTvis angariSfaqturismiucemloba4 saga<strong>da</strong>saxado angariSfaqturisarasruli Sevsebaoperaciis mixedviT dRg-sTanxis 100 %200 laricxrili # 22ga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobaze saga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebisa<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valebis Sesrulebis vadis<strong>da</strong>rRvevabankebisa <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxvaorganizaciebis mier biujetSi ga<strong>da</strong>saxadis ga<strong>da</strong>ricxvis Taobazesaga<strong>da</strong>saxado organos sainkaso <strong>da</strong>valebis an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissaga<strong>da</strong>saxado <strong>da</strong>valebis <strong>da</strong>dgenil va<strong>da</strong>Si Seusrulebloba, agreTvega<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis saga<strong>da</strong>saxado <strong>da</strong>valebis Seusruleblad<strong>da</strong>bruneba iwvevs <strong>da</strong>jarimebas saga<strong>da</strong>saxado <strong>da</strong>valianebaSi (sainkaso<strong>da</strong>valebaSi) miTiTebuli Tanxis 2 procentis odenobiT yoveli<strong>da</strong>gvianebuli dRisaTvis.bankebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis angariSis gaxsnis wesis <strong>da</strong>rRveva<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSebze operaciebis SeCerebis Sesaxebsaga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebis Seusruleblobabankebis <strong>da</strong> sxva msgavsi <strong>da</strong>wesebulebebis mier ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisaTvis angariSis gaxsna im dokumentebis wardgenis gareSe,romliTac <strong>da</strong>sturdeba saga<strong>da</strong>saxdo organos mier ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisTvis saidentifikacio nomris miniWebis faqti, asevega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze saga<strong>da</strong>saxado organosga<strong>da</strong>wyvetilebis arsebobisas operaciebis SeCerebis Sesaxeb amga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis axali angariSis gaxsna iwvevs <strong>da</strong>jarimebasga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSze Sesrulebuli gasavlis operaciebisTanxis 10 procentis odenobiT, magram aranakleb 500 larisa.183
ankebis an sxva msgavsi organizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisangariSebis gaxsnis an <strong>da</strong>xurvis Sesaxeb saga<strong>da</strong>saxado organoSi<strong>da</strong>dgenil va<strong>da</strong>Si informaciis warudgenloba iwvevs <strong>da</strong>jarimebas 300laris odenobiT TiToeul angariSze.bankebis mier saga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebis Seusruleblobaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis angariSebze operaciebis SeCerebis Sesaxebiwvevs <strong>da</strong>jarimebas im Tanxis 20 procentis odenobiT, romelicga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>valebis Sesabamisad ga<strong>da</strong>iricxa sxva pirze,magram ara umetes <strong>da</strong>valianebis Tanxis odenobisa.bankebis mier saga<strong>da</strong>saxado organosgan werilobiTi nebarTvismiuReblad ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uzrunvelyofis sadepozitoangariSze arsebuli Tanxis gankargva iwvevs <strong>da</strong>jarimebas gankarguliTanxis 100 procentis odenobiT.bankebis <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxvaorganizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentissabanko an/<strong>da</strong> sxva angariSebis gaxsnis an <strong>da</strong>xurvis Sesaxeb saga<strong>da</strong>saxadoorganoSi saga<strong>da</strong>saxado kanonmdeblobiT <strong>da</strong>dgenil vadebSi informaciiswarudgenloba, – iwvevs <strong>da</strong>jarimebas 300 laris odenobiT TiToeulangariSze.bankebis <strong>da</strong> sabanko operaciebis calkeul saxeobaTa Semsrulebeli sxvaorganizaciebis mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentisangariSebze operaciebis SeCerebis Sesaxeb saga<strong>da</strong>saxado organosga<strong>da</strong>wyvetilebis Seusrulebloba – iwvevs <strong>da</strong>jarimebas im Tanxis 20procentis odenobiT, romelic ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxadoagentis <strong>da</strong>valebis Sesabamisad ga<strong>da</strong>iricxa sxva pirebze, magram araumetes <strong>da</strong>valianebis Tanxis odenobisa.bankis mier saga<strong>da</strong>saxado organosagan werilobiTi nebarTvis miuRebladga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis uzrunvelyofis sadepozito angariSzearsebuli Tanxis gankargva, – iwvevs <strong>da</strong>jarimebas gankarguli Tanxis 100procentis odenobiT.dokumentebis gareSe transportireba <strong>da</strong> aRuricxavobaga<strong>da</strong>saxadis ga<strong>da</strong>mxdels <strong>da</strong>ekisreba jarima sasaqonlo zednadebis anSemotanili saqonlis Rirebulebis sabazro fasiT dRg-is gareSe (xoloaqcizis ga<strong>da</strong>mxdels – aqcizisa <strong>da</strong> dRg-is gareSe) Semdeg SemTxvevebSi:ekonomikuri saqmianobisaTvis SeZenili an miwodebuli saqonlis(gar<strong>da</strong> soflis meurneobis pirveladi produqciisa) sasaqonlozednadebis (maT Soris Sesabamis SemTxvevebSi gamartivebulizednadebis) gareSe transportirebisas;sxva qveyni<strong>da</strong>n saqarTvelos sabaJo teritoriaze sabaJokanonmdeblobiT gaTvaliswinebuli dokumentebis gareSe saqonlisSemotanisas/transportirebisas.184
saqarTvelos finansTa saministros organoebs ufleba aqvT jarimisTanxis ga<strong>da</strong>xdevinebamde an <strong>da</strong>ujarimeblobis Sesaxeb ga<strong>da</strong>wyvetilebismiRebamde ganaxorcielon aseTi wesiT transportirebul (ga<strong>da</strong>zidul)saqonelze ya<strong>da</strong>Ris <strong>da</strong>deba <strong>da</strong> Sesabamisi pirisaTvis Sesanaxad ga<strong>da</strong>cema.‣ sasaqonlo zednadebis gareSe transportireba moicavssasaqonlo zednadebis arasrulad Sevsebis SemTxvevebsac.sasaqonlo zednadebi (gar<strong>da</strong> gamartivebuli zednadebisa) arasrula<strong>da</strong>aSevsebuli, Tu masSi ar aris asaxuli qvemoT CamoTvli<strong>da</strong>n erT-erTi:dokumentis Sedgenis TariRi <strong>da</strong> nomeri;sameurneo operaciis monawile mxareTa <strong>da</strong>saxeleba, saidentifikacionomeri (araga<strong>da</strong>mxdeli fizikuri piris SemTxvevaSi – gvari, saxeli,piradobis <strong>da</strong>ma<strong>da</strong>sturebeli dokumentis nomeri);informacia tvirTis ga<strong>da</strong>mzidvelis Sesaxeb (satransportosaSualebis saxe, marka <strong>da</strong> saxelmwifo registraciis nomeri);informacia saqonlis Sesaxeb (saqonlis <strong>da</strong>saxeleba <strong>da</strong> raodenoba);transportirebis (ga<strong>da</strong>zidvis) <strong>da</strong>wyebisa <strong>da</strong> <strong>da</strong>mTavrebis adgilebi,misamarTebis CvenebiT;tvirTis gamyidvelis an/<strong>da</strong> tvirTis gamgzavnis xelmowera tvirTisga<strong>da</strong>mzidvelisaTvis Cabarebis Sesaxeb;tvirTis ga<strong>da</strong>mzidvelis xelmowera tvirTis miRebis Sesaxeb.sameurneo operaciis <strong>da</strong>mTavrebi<strong>da</strong>n ara ugvianes 45 dRisa, sabuRaltrodokumentebSi aRuricxavi an/<strong>da</strong> sasaqonlo zednadebis gareSe sasaqonlomaterialurifaseulobebis gamovlenis SemTxvevaSi, (xolo sxvaqveyni<strong>da</strong>n saqarTvelos sabaJo teritoriaze Semotanisas – sabaJokanonmdeblobiT gaTvaliswinebuli dokumentebis gareSe sasaqonlomaterialurifaseulobis gamovlenis SemTxvevaSi) ga<strong>da</strong>saxadisga<strong>da</strong>mxdels <strong>da</strong>ekisreba sabazro fasebiT dRg-is gareSe gamovlenilisasaqonlo-materialuri faseulobis Rirebulebis Sesabamisi Tanxis(xolo aqcizis ga<strong>da</strong>mxdels – aqcizisa <strong>da</strong> dRg-is gareSe) ga<strong>da</strong>x<strong>da</strong>.‣ aRniSnuli jarima un<strong>da</strong> ga<strong>da</strong>ixados im ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma,romlis teritoriaze<strong>da</strong>c aRmoCndeba sxva piris mflobelobaSiarsebuli sasaqonlo-materialuri faseuloba.sasaqonlo-materialuri faseulobis gamovlenad CaiTvleba saqonlisrogorc fizikuri, ise dokumentebis (maT Soris, saga<strong>da</strong>saxadoorganosaTvis cnobili sxva saTanado informaciis) mixedviT gamovlena.‣ sasaqonlo-materialuri faseuloba aRuricxavad ar CaiTvleba<strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelze sanqcia ar gavrceldeba imSemTxvevaSi, Tu misi realizaciis, ga<strong>da</strong>cemis an sxva saxiTgamoyenebis Sesaxeb informacia CarTulia ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saga<strong>da</strong>saxado deklaraciaSi.185
sasaqonlo-materialuri faseulobis <strong>da</strong>naklisi ganixileba misiaRmoCenis momentSi naRdi angariSsworebiT sabazro fasebiT (aqcizisa<strong>da</strong> dRg-is gareSe) ganxorcielebul miwodebad <strong>da</strong> <strong>da</strong>ibegreba Sesabamisiga<strong>da</strong>saxadebiT.saga<strong>da</strong>saxado <strong>da</strong>va(aRniSnuli Tavi amoqmeddeba saqarTvelos finansTa saministrosSemosavlebis samsaxuris SeqmnisTanave, magram ara ugvianes 2007 wlispirveli aprilisa. misi amoqmedebi<strong>da</strong>n 1 Tvis va<strong>da</strong>Si ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier `saga<strong>da</strong>saxado moTxovnaze~ saCivris nacvladSesageblis Setana ar CaiTvleba xarvezad. Semosavlebis samsaxurisSeqmnamde mis uflebamisilebebs axorcielebs saga<strong>da</strong>saxadodepartamenti.am Tavis amoqmedebamde 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si gagzavnil`saga<strong>da</strong>saxado moTxovnaze~ saCivari an sarCeli SeiZleba Setanil iqnesmisi miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si. aseve am Tavisamoqmedebamde saga<strong>da</strong>saxado organoebSi Setanil Sesagebels ganixilaven`saga<strong>da</strong>saxado moTxovnis~ gamomcemi saga<strong>da</strong>saxado organoebi, xolosaga<strong>da</strong>saxado oraganos ga<strong>da</strong>wyvetileba saCivrdeba imave wesiT, romelic<strong>da</strong>dgenilia `saga<strong>da</strong>saxado moTxovnis~ gasaCivrebisTvis.)saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis materialuri safuZvelia saga<strong>da</strong>saxadoorganos an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier am kodeqsiT <strong>da</strong>dgenilivaldebulebis <strong>da</strong>rRveva, xolo _ formaluri safuZvelia:saga<strong>da</strong>saxado organos mier `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~Sesrulebaze uari <strong>da</strong> Sesabamisi werilobiTi Sesageblis wardgena angansazRvrul va<strong>da</strong>Si misi warudgenloba;saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTviswardgenili `saga<strong>da</strong>saxado moTxovna~;saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvissaga<strong>da</strong>saxado kodeqsis safuZvelze gamocemuli individualuriadministraciul-samarTlebrivi aqtis wardgena (gar<strong>da</strong> im aqtebisa,romlebic calke gasaCivrebas ar eqvemdebareba).‣ aRniSnuli safuZvlis arsebobisas ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelsufleba aqvs sa<strong>da</strong>vo sakiTxi gaasaCivros <strong>da</strong> airCiossaga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis forma.‣ Sesworebuli `saga<strong>da</strong>saxado moTxovna~ SeiZleba gasaCivrdesmxolod im SemTxvevaSi, Tu misi Sinaarsi ar Seesabamebasaga<strong>da</strong>saxado <strong>da</strong>vis ganxilvisas miRebuli ga<strong>da</strong>wyvetilebisSinaarss.186
saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis formebi <strong>da</strong> zogadi wesebisaga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyvetis formebia (ix. sqema #11):<strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministros sistemaSiganxilvis wesiT;<strong>da</strong>vis ga<strong>da</strong>wyveta sasamarTlos mier.saga<strong>da</strong>saxado <strong>da</strong>va<strong>da</strong>vis ganxilva<strong>da</strong>vebis ga<strong>da</strong>wyvtasaqarTvelos finansTasaministros sistemaSi<strong>da</strong>vis ga<strong>da</strong>wyvetasasamarTlos miersaqarTvelos finansTasaminisros SemosavlebissamsaxurisaqarTvelos finansTasaministrosTan arsebuli<strong>da</strong>vebis ganxilvis sabWosqema # 11<strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministros sistemaSi Sedgeba 2etapisgan:1. <strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministros SemosavlebissamsaxurSi;2. <strong>da</strong>vis ga<strong>da</strong>wyveta saqarTvelos finansTa saministrosTan arsebul<strong>da</strong>vebis ganxilvis sabWoSi.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma <strong>da</strong>vis ga<strong>da</strong>wyvetis formad airCiamisi ga<strong>da</strong>wyveta saqarTvelos finansTa saministros sistemaSi,mas ufleba aqvs <strong>da</strong>vis ga<strong>da</strong>wyvetis nebismier etapze miRebuliga<strong>da</strong>wyvetileba gaasaCivros sasamarTloSi imave va<strong>da</strong>Si, ra va<strong>da</strong>caqvs mas ga<strong>da</strong>wyvetilebis finansTa saministros sistemaSigasaCivrebisTvis. miuxe<strong>da</strong>vad imisa, miTiTebulia Tu ara amisTaobaze saqarTvelos finansTa saministros sistemaSi wardgenilsaCivarSi.187
‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>vas iwyebs an agrZelebssasamarTloSi gasaCivrebiT, igi valdebulia amis Taobazewinaswar acnobos saga<strong>da</strong>saxado organos werilobiTiSetyobinebiT.‣ saga<strong>da</strong>saxado organos individualuri administraciulsamarTlebriviaqtis gasaCivreba niSnavs mis safuZvelzegamocemuli `saga<strong>da</strong>saxado moTxovnis~ gasaCivrebas <strong>da</strong> piriqiT.saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyeba ar aCerebs saga<strong>da</strong>saxado organosgasaCivrebuli ga<strong>da</strong>wyvetilebis moqmedebas, gar<strong>da</strong>:sa<strong>da</strong>vo Tanxis ga<strong>da</strong>xdis valdebulebis SeCerebisa;auRiarebel saga<strong>da</strong>saxado <strong>da</strong>valianebaze saga<strong>da</strong>saxado valdebulebisSesrulebis uzrunvelyofis RonisZiebebiT gaTvaliswinebuli: ya<strong>da</strong>Ra <strong>da</strong>debuli qonebis realizaciisa; sabanko angariSebi<strong>da</strong>n ga<strong>da</strong>saxadis, sauravis <strong>da</strong> jarimis TanxebisCamowerisa; ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis salaro<strong>da</strong>n naRdi fuladi saxsrebisamoRebisa.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saCivari (mTlianad an nawilobriv) arganixileba, Tu:arsebobs sasamarTlos ga<strong>da</strong>wyvetileba an ganCineba imave <strong>da</strong>vissaganze mosarCelis mier sarCelze uaris Tqmis, mopasuxis miersarCelis cnobis an mxareTa morigebis <strong>da</strong>mtkicebis Sesaxeb;sasamarTlos warmoebaSia saqme imave mxareebs Soris <strong>da</strong>vaze, imavesaganze <strong>da</strong> imave safuZvliT;arsebobs Semosavlebis samsaxuris an sabWos ga<strong>da</strong>wyvetileba imavepiris mimarT imave saganze;mimdinareobs saga<strong>da</strong>saxado <strong>da</strong>va imave piris saCivarTan <strong>da</strong>kavSirebiTimave saganze;saCivari Seitana qmeduunaro pirma;saCivari Seitana arauflebamosilma pirma;ar arsebobs <strong>da</strong>vis <strong>da</strong>wyebis formaluri safuZvlebi;gasulia saCivris wardgenis kanoniT <strong>da</strong>dgenili va<strong>da</strong>;saCivris xarvezi ar gamoswor<strong>da</strong> saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgeniliwesiT;gasaCivrebul `saga<strong>da</strong>saxado moTxovnaSi~ asaxulia aRiarebuliga<strong>da</strong>saxadebi <strong>da</strong> saga<strong>da</strong>saxado valdebulebebi. saCivari arganixileba aseTi Tanxebis nawilSi.Tu momCivani Tavis uflebebs saqarTvelos finansTa saministrossistemaSi icavs warmomadgenlis meSveobiT, igi un<strong>da</strong> moqmedebdessawarmos/organizaciis SemTxvevaSi mis mier gacemuli mindobilobissafuZvelze, xolo fizikuri piris SemTxvevaSi _ am fizikuri piris miergacemuli <strong>da</strong> notariulad <strong>da</strong><strong>da</strong>sturebuli mindobilobis ansaqarTvelos samoqalaqo kodeqsiT mindobilobasTan gaTanabrebuli sxva188
dokumentis safuZvelze, aseTi mindobilobiT an sxva dokumentiTgansazRvruli uflebamosilebis farglebSi.momCivans an mis warmomadgenels sxdomis Catarebis dro <strong>da</strong> adgiliecnobeba arsebuli teqnikuri saSualebebiT (maT Soris, telefoniT,faqsiT, eleqtronuli fostiT <strong>da</strong> sxva).‣ Tu ver xerxdeba momCivanTan an mis warmomadgenelTan<strong>da</strong>kavSireba, <strong>da</strong>va ganixileba maTi monawileobis gareSe.Tu saCivari ar akmayofilebs saga<strong>da</strong>saxado kodeqsiT gansazRvrulmoTxovnebs (gar<strong>da</strong> im SemTxvevisa, rodesac saCivarSi ar aris aRniSnuli`saga<strong>da</strong>saxado moTxovnis~ Sesrulebaze uaris samarTlebrivi <strong>da</strong>faqtobrivi safuZvlebi, xolo sxva ga<strong>da</strong>wyvetilebis SemTxvevaSi - misigauqmebis samarTlebrivi <strong>da</strong> faqtobrivi safuZvlebi), momCivanswerilobiT mieTiTeba maT Sesaxeb <strong>da</strong> xarvezebis gamosasworebladmiecema aranakleb 5 kalen<strong>da</strong>ruli dRisa. am periodSi <strong>da</strong>vis ganxilvaCerdeba.Tu saCivarSi xarvezi aRmoCndeba <strong>da</strong>vis ganxilvis mizniT Catarebulsxdomaze <strong>da</strong> SesaZlebelia misi <strong>da</strong>uyovnebliv gamosworeba, <strong>da</strong>visganmxilveli organos TanxmobiT xarvezi SeiZleba gamoswordessxdomazeve.saCivris wardgenisaTvis saga<strong>da</strong>saxado kodeqsiT <strong>da</strong>dgenili va<strong>da</strong><strong>da</strong>culad CaiTvleba im SemTxvevaSic, Tu momCivanma am kodeqsiT<strong>da</strong>dgenil va<strong>da</strong>Si saCivari waradgina saqarTvelos finansTa saministroSian Semosavlebis samsaxurSi.saga<strong>da</strong>saxado <strong>da</strong>vis ganaxleba an/<strong>da</strong> aRiarebuli `saga<strong>da</strong>saxadomoTxovnis~ ga<strong>da</strong>xedva, <strong>da</strong>dgenili xan<strong>da</strong>zmulobis vadis farglebSi,SeiZleba mxolod axlad aRmoCenili an gamovlenili garemoebebisa <strong>da</strong>faqtebis wardgenisas mxolod:saga<strong>da</strong>saxado organos mier `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~Sesrulebaze uaris, Sesabamisi werilobiTi Sesageblis wardgenis angansazRvrul va<strong>da</strong>Si misi warudgenlobis SemTxvevaSi;saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTvis`saga<strong>da</strong>saxado moTxovnis~ wardgenis SemTxvevaSi.‣ <strong>da</strong>va ganaxldeba mxolod im SemTxvevaSi, Tu gasaCivrebulisaga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetilebis gamocemisas ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier misTvis sasargeblo garemoebebis an faqtebiswarudgenloba misi braliT ar momx<strong>da</strong>ra.saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis wesiTu saga<strong>da</strong>saxado organo (mTlianad an nawilobriv) uars acxadebs`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebaze, igi valdebulia189
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ miRebi<strong>da</strong>n 15 kalen<strong>da</strong>ruli dRisva<strong>da</strong>Si moTxovnis warmdgen pirs gaugzavnos werilobiTi Sesagebeli.‣ 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si Sesageblis gaugzavneloba niSnavs`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebaze uars.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli uars acxadebs `saga<strong>da</strong>saxado moTxovnis~Sesrulebaze an ar eTanxmeba individualur administraciulsamarTlebrivaqts, igi valdebulia, `saga<strong>da</strong>saxadomoTxovnis~/individualuri administraciul-samarTlebrivi aqtismiRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, <strong>da</strong>dgenili wesiT gaugzavnos:werilobiTi saCivari (individualuri administraciulsamarTlebriviaqtis gamomcemi saga<strong>da</strong>saxado organos meSveobiT)Semosavlebis samsaxurs _ Tu <strong>da</strong>vis <strong>da</strong>wyebis formad irCevs misga<strong>da</strong>wyvetas saqarTvelos finansTa saministros sistemaSi;werilobiTi Setyobineba saga<strong>da</strong>saxado organos _ Tu <strong>da</strong>visga<strong>da</strong>wyvetis formad irCevs mis ga<strong>da</strong>wyvetas sasamarTlos mier.aRniSnuli valdebulebis Seusrulebloba miiCneva ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier `saga<strong>da</strong>saxado moTxovnis~ an individualuriadministraciul-samarTlebrivi aqtis aRiarebad <strong>da</strong> miiqcevaaRsasruleblad. `saga<strong>da</strong>saxado moTxovnasa~ <strong>da</strong> aRniSnul aqtze vadisa<strong>da</strong> <strong>da</strong>dgenili moTxovnebis <strong>da</strong>ucvelad saqarTvelos finansTasaministros sistemaSi Setanili saCivari ganuxilveli rCeba, xolosasamarTloSi Setanil sarCelze wydeba saqmis warmoeba <strong>da</strong>saSvebobismoTxovnebis <strong>da</strong>rRvevis gamo.saga<strong>da</strong>saxado <strong>da</strong>vis <strong>da</strong>wyebis TariRad iTvleba:saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis Sesageblisgagzavnis TariRi, xolo Sesageblis gaugzavnelobis SemTxvevaSi –misi gagzavnis vadis bolo dRe;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Semosavlebis samsaxurisTvis saCivrisan Setyobinebis gagzavnis TariRi.‣ sa<strong>da</strong>vo Tanxisa <strong>da</strong> masze <strong>da</strong>ricxuli sauravis, iseve, rogorcSesabamisi jarimis, ga<strong>da</strong>xdis valdebuleba SeCerebulad iTvlebasaga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisaTviswardgenili `saga<strong>da</strong>saxado moTxovnis~ safuZvelze saga<strong>da</strong>saxado<strong>da</strong>vis <strong>da</strong>wyebis dRi<strong>da</strong>n <strong>da</strong>vis <strong>da</strong>srulebamde, Tumca ZiriTadTanxaze sauravis <strong>da</strong>ricxva grZeldeba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saCivarSi un<strong>da</strong> aRiniSnos:uflebamosili organos (saqarTvelos finansTa saministrosSemosavlebis samsaxuris, sabWos) <strong>da</strong>saxeleba <strong>da</strong> misamarTi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis vinaoba (saxeli <strong>da</strong> gvari, <strong>da</strong>saxeleba),ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi), misamarTi <strong>da</strong> sakontaqto saSualebebi (telefoni, faqsi,eleqtronuli fosta (aseTis arsebobis SemTxvevaSi));190
gasaCivrebuli ga<strong>da</strong>wyvetilebis (`saga<strong>da</strong>saxado moTxovnis~,Sesageblis, saga<strong>da</strong>saxado organos uaris) gamomcemi saga<strong>da</strong>saxadoorganos <strong>da</strong>saxeleba <strong>da</strong> misamarTi, am ga<strong>da</strong>wyvetilebis miRebisTariRi <strong>da</strong> moTxovnis sagani;`saga<strong>da</strong>saxado moTxovnis~ Sesrulebaze uaris samarTlebrivi <strong>da</strong>faqtobrivi safuZvlebi, xolo sxva ga<strong>da</strong>wyvetilebis SemTxvevaSi -misi gauqmebis samarTlebrivi <strong>da</strong> faqtobrivi safuZvlebi;misTvis <strong>da</strong>rTul mtkicebulebaTa CamonaTvali, romelic un<strong>da</strong>emTxveodes <strong>da</strong>rTul mtkicebulebebs.‣ saCivris yvela gverdi un<strong>da</strong> <strong>da</strong>inomros <strong>da</strong> saCivris boloSi,xelis moweramde sityvierad mieTiTos Sevsebuli furclebissaerTo raodenoba. mo<strong>da</strong>ve mxare valdebulia xeli moawerossaCivris yvela gverdze.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis werilobiT SetyobinebaSi <strong>da</strong>vis ga<strong>da</strong>wyvetisformad sasamarTlos arCevis Sesaxeb, un<strong>da</strong> aRiniSnos:saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> zusti misamarTi;ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis vinaoba (saxeli <strong>da</strong> gvari, <strong>da</strong>saxeleba),ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi), misamarTi <strong>da</strong> sakontaqto saSualebebi (telefoni, faqsi,eleqtronuli fosta (aseTis arsebobis SemTxvevaSi));gasaCivrebuli ga<strong>da</strong>wyvetilebis (`saga<strong>da</strong>saxado moTxovnis~) miRebisTariRi <strong>da</strong> moTxovnis sagani.`saga<strong>da</strong>saxado moTxovnis~ Sesrulebis uzrunvelyofaTu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli asaCivrebs „saga<strong>da</strong>saxado moTxovnas“, igivaldebulia misi miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si „saga<strong>da</strong>saxadomoTxovnis“ Sesrulebis uzrunvelsayofad saga<strong>da</strong>saxado organoswarudginos:sabanko garantia an/<strong>da</strong> bankSi sadepozito angariSze saTanado TanxisSetanis cnoba (ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels am Tanxis gankargvis uflebaara aqvs bankisaTvis Sesabamisi saga<strong>da</strong>saxado organos mierwerilobiTi nebarTvis gacemis gareSe);finansuri riskebis <strong>da</strong>zRvevis polisi;Tavisi qoneba saga<strong>da</strong>saxado giravnobiT/ipoTekiT <strong>da</strong>satvirTad.‣ wardgenili garantiebis saerTo Rirebuleba ar un<strong>da</strong> iyosga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis sa<strong>da</strong>vo saga<strong>da</strong>saxado <strong>da</strong>valianebazenaklebi.‣ aRniSnuli valdebuleba ar warmoiSoba, Tu ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis qoneba <strong>da</strong>tvirTulia saga<strong>da</strong>saxadogiravnobiT/ipoTekiT <strong>da</strong> igi sakmarisia sa<strong>da</strong>vo saga<strong>da</strong>saxadovaldebulebis uzrunvelsayofad.191
Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si saga<strong>da</strong>saxadoorganos ar warudgens aRniSnul uzrunvelyofis garantiebs,saga<strong>da</strong>saxado organos ufleba aqvs, <strong>da</strong>uyovnebliv, sasamarTlosga<strong>da</strong>wyvetilebis gareSe gamoiyenos „saga<strong>da</strong>saxado moTxovnis“Sesrulebis uzrunvelyofis Semdegi RonisZiebebi (sa<strong>da</strong>vo saga<strong>da</strong>saxado<strong>da</strong>valianebis moculobis farglebSi, xolo, Tu wardgenilianawilobrivi uzrunvelyofis garantia, im farglebSi, rac sakmarisiasa<strong>da</strong>vo saga<strong>da</strong>saxado <strong>da</strong>valianebis moculobis Sesavsebad):ya<strong>da</strong>Ra <strong>da</strong>ados mis sabanko angariSebs;ya<strong>da</strong>Ra <strong>da</strong>ados mis nebismieri saxis qonebas (maT Soris, moZrav, uZrav<strong>da</strong> aramaterialur qonebas).Tu saga<strong>da</strong>saxado <strong>da</strong>va ga<strong>da</strong>wydeba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelissasargeblod, maSin uqmdeba mis mier wardgenili uzrunvelyofisgarantiebi, saga<strong>da</strong>saxado organos mier <strong>da</strong>debuli ya<strong>da</strong>Ra CaiTvlebamoxsnilad, xolo saga<strong>da</strong>saxado giravnobis/ipoTekis ufleba -gauqmebulad. winaaRmdeg SemTxvevaSi _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelssaga<strong>da</strong>saxado valdebulebis warmoSobis dRi<strong>da</strong>n <strong>da</strong>ekisreba sa<strong>da</strong>voga<strong>da</strong>saxadisa <strong>da</strong> Sesabamisi saga<strong>da</strong>saxado sanqciebis Tanxis ga<strong>da</strong>x<strong>da</strong>.saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyveta finansTa saministros sistemaSisaqarTvelos finansTa saministros sistemaSi saga<strong>da</strong>saxado <strong>da</strong>visganxilvis mizania mxareTa <strong>da</strong>vis swrafad <strong>da</strong> samarTlianad ga<strong>da</strong>wyveta.saqarTvelos finansTa saministros sistemaSi miRebuli ga<strong>da</strong>wyvetilebaSeiZleba gasaCivrdes mxolod ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier, <strong>da</strong>dgenilimoTxovnebis gaTvaliswinebiT.saqarTvelos finansTa saministros sistemaSi saga<strong>da</strong>saxado <strong>da</strong>visganxilva mimdinareobs saqarTvelos finansTa saministros Semosavlebissamsaxursa <strong>da</strong> sabWoSi.saga<strong>da</strong>saxado organos xelmZRvaneli/misi moadgile valdebulia,ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saCivari, misi miRebi<strong>da</strong>n 3 kalen<strong>da</strong>ruli dRisva<strong>da</strong>Si, Tan<strong>da</strong>rTul masalebTan erTad gaugzavnos Semosavlebissamsaxurs.‣ Tu saga<strong>da</strong>saxado organo `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~miRebi<strong>da</strong>n 15 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si ar miiRebs Sesabamisga<strong>da</strong>wyvetilebas <strong>da</strong> ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ar gaugzavnis mas,es niSnavs `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebazeuars.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs `saga<strong>da</strong>saxado moTxovna~ anindividualuri administraciul-samarTlebrivi aqti, misi miRebi<strong>da</strong>n 20kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, xolo saga<strong>da</strong>saxado organos mier`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebaze (mTlianad annawilobriv) uaris Tqmis SemTxvevaSi gagzavnili Sesagebeli (misimiRebi<strong>da</strong>n 5 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si) <strong>da</strong> imave va<strong>da</strong>Si Sesageblis192
gaugzavnelobisas saga<strong>da</strong>saxado organos uari (am vadis amowurvi<strong>da</strong>n 5kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si) gaasaCivros:gasaCivrebuli ga<strong>da</strong>wyvetilebis gamomcemi saga<strong>da</strong>saxado organosmeSveobiT Semosavlebis samsaxurSi <strong>da</strong> wardgenil saCivars Tan un<strong>da</strong><strong>da</strong>urTos <strong>da</strong>matebiTi mtkicebulebebi (aseTis arsebobis SemTxvevaSi);sasamarTloSi.‣ Tu aRniSnuli gasaCivrebis vadebi SesaZlebelia aiTvalosgansxvavebuli TariRebi<strong>da</strong>n, am SemTxvevaSi upiratesoba eniWebaga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier Sesageblis miRebis TariRs,miuxe<strong>da</strong>vad imisa, droulad gaagzavna Tu ara Sesagebelisaga<strong>da</strong>saxado organom.saga<strong>da</strong>saxado organos SesagebelSi un<strong>da</strong> aRiniSnos:ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis vinaoba (saxeli <strong>da</strong> gvari, <strong>da</strong>saxeleba),ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri (aseTis arsebobisSemTxvevaSi), misamarTi;saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba <strong>da</strong> zusti misamarTi, sakontaqtosaSualebebi (telefoni, faqsi, eleqtronuli fosta);`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ miRebis TariRi <strong>da</strong> moTxovnissagani;Sesageblis gagzavnis (ga<strong>da</strong>cemis) TariRi;`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovnis~ Sesrulebaze uarissamarTlebrivi <strong>da</strong> faqtobrivi safuZvlebi;SesageblisaTvis <strong>da</strong>rTul mtkicebulebaTa CamonaTvali.‣ saga<strong>da</strong>saxado organos Sesagebels xels awers saga<strong>da</strong>saxadoorganos xelmZRvaneli/misi moadgile.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs <strong>da</strong>va gaagrZelos saga<strong>da</strong>saxadokodeqsiT <strong>da</strong>dgenili formiT saga<strong>da</strong>saxado organosgan SesageblismiRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si, xolo Sesageblis 15 kalen<strong>da</strong>ruli dRisganmavlobaSi miuReblobis SemTxvevaSi _ am vadis amowurvi<strong>da</strong>n araugvianes 5 dRisa. <strong>da</strong>vis sasamarTloSi gagrZelebis SemTxvevaSiga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia, am ga<strong>da</strong>wyvetilebis Sesaxebsaga<strong>da</strong>saxado organos acnobos Sesageblis miRebi<strong>da</strong>n 5 dRis va<strong>da</strong>Si.‣ Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli <strong>da</strong>vas agrZelebs sasamarTloSi, igivaldebulia 5 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si acnobos amis Sesaxebsaga<strong>da</strong>saxado organos. saga<strong>da</strong>saxado <strong>da</strong>vis gaugrZeleblobis an<strong>da</strong>vis sasamarTloSi gagrZelebis Sesaxeb cnobis warudgenlobaiTvleba <strong>da</strong>vaze uaris Tqmad (maT Soris, sasamarTloSi <strong>da</strong>vaze).‣ zemoT aRniSnuli moTxovnebis <strong>da</strong>ucvelad saqarTvelos finansTasaministros sistemaSi Setanili saCivari ganuxilveli rCeba,xolo sasamarTloSi Setanil sarCelze wydeba saqmis warmoeba<strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli zemoaRniSnul vadebSi ar gaasaCivrebs (maTSoris, sasamarTloSi):193
`saga<strong>da</strong>saxado moTxovnas~ an Sesagebels, `saga<strong>da</strong>saxado moTxovna~aRiarebulad CaiTvleba, miiqceva aRsasruleblad <strong>da</strong> finansTasaministros sistemaSi `saga<strong>da</strong>saxado moTxovnaze~ vadis <strong>da</strong>ucveladSetanili saCivari ganuxilveli rCeba, sasamarTloSi SetanilsarCelze ki - wydeba saqmis warmoeba <strong>da</strong>saSvebobis moTxovnebis<strong>da</strong>rRvevis gamo, `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ gauqmebuladCaiTvleba <strong>da</strong> finansTa saministros sistemaSi uarze vadis<strong>da</strong>ucvelad Setanili saCivari ganuxilveli rCeba, xolosasamarTloSi Setanil sarCelze wydeba saqmis warmoeba<strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo;saga<strong>da</strong>saxado organos uars, `ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~gauqmebulad CaiTvleba <strong>da</strong> finansTa saministros sistemaSi uarzevadis <strong>da</strong>ucvelad Setanili saCivari ganuxilveli rCeba, xolosasamarTloSi Setanil sarCelze wydeba saqmis warmoeba<strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo;individualur administraciul-samarTlebriv aqts, es CaiTvlebaaRniSnuli aqtis aRiarebad <strong>da</strong> finansTa saministros sistemaSi amaqtze vadis <strong>da</strong>ucvelad Setanili saCivari ganuxilveli rCeba, xolosasamarTloSi Setanil sarCelze wydeba saqmis warmoeba<strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo.saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva saqarTvelos finansTa saministrosSemosavlebis samsaxurSifinansTa saministros Semosavlebis samsaxuri valdebulia, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saCivris miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si ganixilosigi, miiRos Sesabamisi ga<strong>da</strong>wyvetileba <strong>da</strong> ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n araugvianes me-3 samuSao dRisa gaugzavnos igi momCivans <strong>da</strong> im saga<strong>da</strong>saxadoorganos, romlis ga<strong>da</strong>wyvetilebac iyo gasaCivrebuli.Tu saqarTvelos finansTa saministros Semosavlebis samsaxuri<strong>da</strong>askvnis, rom saTanadod ar aris gamokvleuli saqmisaTvis arsebiTimniSvnelobis garemoebebi, igi uflebamosilia gasaCivrebuliga<strong>da</strong>wyvetilebis gamomcem saga<strong>da</strong>saxado organos <strong>da</strong>avalos mxolodsa<strong>da</strong>vo sakiTxis ganmeorebiT ganxilva <strong>da</strong> Seswavla Semosavlebissamsaxuris mier <strong>da</strong>dgenil va<strong>da</strong>Si, romelic ar SeiZleba iyos 30 samuSaodReze meti.‣ sa<strong>da</strong>vo sakiTxebis ganmeorebiT Seswavlisa <strong>da</strong> ganxilvisperiodSi <strong>da</strong>vis ganxilva Cerdeba.‣ Tu ga<strong>da</strong>mxdeli Tanaxmaa Semowmeba Catardes mosamarTlisbrZanebis gareSe, sa<strong>da</strong>vo sakiTxis ganmeorebiTi ganxilvisa <strong>da</strong>Seswavlis uzrunvelsayofad gasvliTi saga<strong>da</strong>saxado SemowmebisCatareba ar saWiroebs mosamarTlis brZanebas.‣ ga<strong>da</strong>mxdelis informirebas ganmeorebiTi Semowmebis Sesaxebuzrunvelyofs saga<strong>da</strong>saxado organo.194
Semosavlebis samsaxurSi <strong>da</strong>va ganixileba momCivnis an/<strong>da</strong> misi kanonierian uflebamosili warmomadgenlis (warmomadgenlebis) monawileobiT,xolo gamoucxadeblobis SemTxvevaSi - <strong>da</strong>va ganixileba maT gareSe.Semosavlebis samsaxuri <strong>da</strong>vis ganxilvis safuZvelze uflebamosilia:<strong>da</strong>akmayofilos saCivari <strong>da</strong> gaauqmos saga<strong>da</strong>saxado organosga<strong>da</strong>wyvetileba;nawilobriv <strong>da</strong>akmayofilos saCivari <strong>da</strong> nawilobriv gaauqmossaga<strong>da</strong>saxado organos ga<strong>da</strong>wyvetileba;ar <strong>da</strong>akmayofilos saCivari.‣ Semosavlebis samsaxuris ga<strong>da</strong>wyvetileba SeiZleba gamoiceszemoT aRniSnuli uflebamosilebebis gaerTianebis safuZvelzec.Semosavlebis samsaxuris ga<strong>da</strong>wyvetilebaSi aRniSnuli un<strong>da</strong> iyos:misi miRebis dro <strong>da</strong> adgili, mimReb pirTa vinaoba, momCivnisa <strong>da</strong>saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba, romlis ga<strong>da</strong>wyvetilebac iyogasaCivrebuli, <strong>da</strong> <strong>da</strong>vis sagani;Semosavlebis samsaxuris mier <strong>da</strong>dgenili garemoebani,mtkicebulebani, romelTa safuZvelze<strong>da</strong>c mox<strong>da</strong> ama Tu immtkicebulebis uaryofa, normatiuli aqtebi <strong>da</strong> maTi normebi,romlebiTac xelmZRvanelob<strong>da</strong> igi;Semosavlebis samsaxuris <strong>da</strong>skvna saCivris <strong>da</strong>kmayofilebis,nawilobriv <strong>da</strong>kmayofilebis, mis <strong>da</strong>kmayofilebaze uaris an sa<strong>da</strong>vosakiTxis ganmeorebiT ganxilvis Sesaxeb;misi gasaCivrebis va<strong>da</strong> <strong>da</strong> wesi.‣ ga<strong>da</strong>wyvetilebas xeli un<strong>da</strong> moaweros Semosavlebis samsaxurisuflebamosilma Tanamdebobis pirma.saCivris nawilobriv <strong>da</strong>kmayofilebis an mis <strong>da</strong>kmayofilebaze uarisSesaxeb ga<strong>da</strong>wyvetilebis miRebis SemTxvevaSi, Semosavlebis samsaxurivaldebulia, ga<strong>da</strong>wyvetilebis ZalaSi Sesvli<strong>da</strong>n ara ugvianes 3 samuSaodRisa ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ga<strong>da</strong>wyvetilebasTan erTad gaugzavnosSesworebuli `saga<strong>da</strong>saxado moTxovna~ (Tu mox<strong>da</strong> misi Sesworeba).‣ Tu Semosavlebis samsaxuri 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si armiiRebs ga<strong>da</strong>wyvetilebas an ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels argaugzavnis mas, es niSnavs saCivris <strong>da</strong>kmayofilebaze uars.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs Semosavlebis samsaxurisga<strong>da</strong>wyvetileba (am ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n 5 kalen<strong>da</strong>ruli dRisva<strong>da</strong>Si) an uari, Tu aRniSnulma samsaxurma 20 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Siar miiRo es ga<strong>da</strong>wyvetileba (am vadis amowurvi<strong>da</strong>n 5 kalen<strong>da</strong>ruli dRisva<strong>da</strong>Si), gaasaCivros:Semosavlebis samsaxuris meSveobiT finansTa saministrosTanarsebul sabWoSi. ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelma wardgenil saCivars un<strong>da</strong>195
<strong>da</strong>urTos Semosavlebis samsaxurisTvis wardgenili yvela masalisasli <strong>da</strong> <strong>da</strong>matebiTi mtkicebulebebi (aseTis arsebobis SemTxvevaSi);sasamarTloSi (aseT SemTxvevaSi mopasuxed CaiTvleba issaga<strong>da</strong>saxado organo, romlis ga<strong>da</strong>wyvetilebac saCivrdeba).Semosavlebis samsaxuri valdebulia ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saCivari,misi miRebi<strong>da</strong>n 3 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, gaugzavnos sabWos(Tan<strong>da</strong>rTul masalebTan erTad). Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli 5kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si ar gaasaCivrebs (maT Soris, sasamarTloSi):Semosavlebis samsaxuris ga<strong>da</strong>wyvetilebas, igi aRiarebuladCaiTvleba <strong>da</strong> mieqceva aRsasruleblad; saqarTvelos finansTasaministros sistemaSi ga<strong>da</strong>wyvetilebaze vadis <strong>da</strong>ucvelad SetanilisaCivari ganuxilveli rCeba, xolo sasamarTloSi Setanil sarCelze<strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo wydeba saqmis warmoeba;Semosavlebis samsaxuris uars, saCivari gauqmebulad CaiTvleba,gasaCivrebuli ga<strong>da</strong>wyvetileba <strong>da</strong> aRsasruleblad miiqceva;saqarTvelos finansTa saministros sistemaSi uarze vadis<strong>da</strong>ucvelad Setanili saCivari ganuxilveli rCeba, xolosasamarTloSi Setanil sarCelze <strong>da</strong>saSvebobis moTxovnebis<strong>da</strong>rRvevis gamo wydeba saqmis warmoeba.saga<strong>da</strong>saxado <strong>da</strong>vis ga<strong>da</strong>wyveta <strong>da</strong>vebis ganxilvis sabWoSifinansTa saministrosTan arsebuli <strong>da</strong>vebis ga<strong>da</strong>wyvetis sabWo <strong>da</strong>vasTavis sxdomaze ixilavs saCivris miRebi<strong>da</strong>n 20 kalen<strong>da</strong>ruli dRisva<strong>da</strong>Si. saga<strong>da</strong>saxado kodeqsiT gansazRvrul va<strong>da</strong>Si SesaZlebeliaCatardes mosamzadebeli sxdoma/sxdomebi.Tu sabWo <strong>da</strong>askvnis, rom saTanadod ar aris gamokvleuli saqmisaTvisarsebiTi mniSvnelobis garemoebebi, igi uflebamosilia, gasaCivrebuliga<strong>da</strong>wyvetilebis gamomcem saga<strong>da</strong>saxado organos <strong>da</strong>avalos, mxolodsa<strong>da</strong>vo sakiTxis ganmeorebiT ganixilva <strong>da</strong> Seswavla Semosavlebissamsaxuris mier miTiTebul va<strong>da</strong>Si, romelic ar SeiZleba iyos 30samuSao dReze meti.‣ aRniSnul periodSi <strong>da</strong>vis ganxilva Cerdeba, xolo vadisgagrZeleba SeiZleba mxolod erTxel <strong>da</strong> ara umetes 15 samuSaodRiT.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli Tanaxmaa Semowmeba Catardes mosamarTlisbrZanebis gareSe, sa<strong>da</strong>vo sakiTxis ganmeorebiTi ganxilvisa <strong>da</strong> Seswavlisuzrunvelsayofad gasvliTi saga<strong>da</strong>saxado Semowmebis Catareba arsaWiroebs mosamarTlis brZanebas. ga<strong>da</strong>mxdelis informirebasganmeorebiTi Semowmebis Sesaxeb uzrunvelyofs saga<strong>da</strong>saxado organo.sabWo uflebamosilia wevrTa umravlesobis <strong>da</strong>swrebis SemTxvevaSi.ga<strong>da</strong>wyvetileba miiReba sxdomaze <strong>da</strong>mswreTa xmebis umravlesobiT.<strong>da</strong>uSvebelia xmis micemisagan Tavis Sekaveba. sabWoSi <strong>da</strong>va ganixilebamomCivnis an/<strong>da</strong> misi kanonieri an uflebamosili warmomadgenlis(warmomadgenlebis) monawileobiT.196
‣ ganxilvisaTvis <strong>da</strong>niSnul dros momCivnis an/<strong>da</strong> misi kanonieri anuflebamosili warmomadgenlis gamoucxadeblobis SemTxvevaSi<strong>da</strong>va ganixileba maT gareSe.sabWo uflebamosilia <strong>da</strong>vis ganxilvis safuZvelze:<strong>da</strong>akmayofilos saCivari <strong>da</strong> gaauqmos saqarTvelos finansTasaministros Semosavlebis samsaxuris ga<strong>da</strong>wyvetileba;nawilobriv <strong>da</strong>akmayofilos saCivari <strong>da</strong> nawilobriv gaauqmossaqarTvelos finansTa saministros Semosavlebis samsaxurisga<strong>da</strong>wyvetileba;ar <strong>da</strong>akmayofilos saCivari.sabWos ga<strong>da</strong>wyvetileba SeiZleba gamoices zemoT aRniSnuliuflebamosilebebis gaerTianebis safuZvelzec. sabWos ga<strong>da</strong>wyvetilebaSiaRniSnuli un<strong>da</strong> iyos:misi miRebis dro <strong>da</strong> adgili, mimReb pirTa vinaoba, momCivnisa <strong>da</strong>saga<strong>da</strong>saxado organos <strong>da</strong>saxeleba, romlis ga<strong>da</strong>wyvetilebac iyogasaCivrebuli <strong>da</strong> <strong>da</strong>vis sagani;sabWos mier <strong>da</strong>dgenili garemoebani, mtkicebulebani, romelTasafuZvelze<strong>da</strong>c mox<strong>da</strong> ama Tu im mtkicebulebis uaryofa, normatiuliaqtebi <strong>da</strong> maTi normebi, romlebiTac xelmZRvanelob<strong>da</strong> igi;sabWos <strong>da</strong>skvna saCivris <strong>da</strong>kmayofilebis, nawilobriv <strong>da</strong>kmayofilebisan mis <strong>da</strong>kmayofilebaze uaris Sesaxeb;misi gasaCivrebis va<strong>da</strong> <strong>da</strong> wesi.sabWos wevrs (rogorc ga<strong>da</strong>wyvetilebis momxres, ise mowinaaRmdeges)ufleba aqvs, sabWos ga<strong>da</strong>wyvetilebas <strong>da</strong>urTos gansxvavebuli mosazreba.sabWo valdebulia ga<strong>da</strong>wyvetilebis <strong>da</strong>mowmebuli asli ara ugvianes 5samuSao dRisa gaugzavnos an pira<strong>da</strong>d Caabaros mxareebs an maTwarmomadgenlebs.‣ Tu sabWo <strong>da</strong>dgenil va<strong>da</strong>Si ar miiRebs zemoaRniSnulga<strong>da</strong>wyvetilebas, es niSnavs saCivris <strong>da</strong>kmayofilebaze uars.sabWos ga<strong>da</strong>wyvetileba ZalaSi Sedis:momCivnis mier am ga<strong>da</strong>wyvetilebis miRebi<strong>da</strong>n me-10 kalen<strong>da</strong>rul dRes,Tu man am va<strong>da</strong>Si ar gaasaCivra igi;sabWos mier saqmis ganxilvisTvis 20 kalen<strong>da</strong>ruli dRis amowurvi<strong>da</strong>nme-10 kalen<strong>da</strong>rul dRes, Tu sabWom am va<strong>da</strong>Si ar miiRoga<strong>da</strong>wyvetileba <strong>da</strong> momCivanma amave va<strong>da</strong>Si ar gaasaCivra sabWos uari.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs gaasaCivros sabWos ga<strong>da</strong>wyvetileba5 kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si. aseT SemTxvevaSi mopasuxea is saga<strong>da</strong>saxadoorgano, romlis ga<strong>da</strong>wyvetilebac saCivrdeba.‣ vadebis <strong>da</strong>ucvelad sasamarTloSi Setanil sarCelze wydebasaqmis warmoeba <strong>da</strong>saSvebobis moTxovnebis <strong>da</strong>rRvevis gamo.197
saga<strong>da</strong>saxado <strong>da</strong>vis ganxilva sasamarTlos mierga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier `saga<strong>da</strong>saxado moTxovna~, saga<strong>da</strong>saxadoorganos, saqarTvelos finansTa saministros Semosavlebis samsaxuris ansabWos ga<strong>da</strong>wyvetileba SeiZleba gasaCivrdes sasamarTloSi saqarTvelosadministraciuli saproceso kanonmdeblobiT <strong>da</strong>dgenili wesiT. (ix.saproceso kodeqsi, Tavi 8).terminebipiri _ yvela fizikuri <strong>da</strong> iuridiuli piri, romelsac gansazRvravssamoqalaqo kodeqsi <strong>da</strong> aseve yvela sawarmo an organizacia, romelsacgansazRvravs saga<strong>da</strong>saxado kodeqsi.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis saidentifikacio nomeri -saga<strong>da</strong>saxado organosmier pirisTvis ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelad <strong>da</strong>registrirebisasmikuTvnebuli Sesabamisi kodi, romliTac igi sargeblobs saga<strong>da</strong>saxadourTierTobebSi. ga<strong>da</strong>mxdelis saidentifikacio nomeri mudmivia <strong>da</strong><strong>da</strong>uSvebelia misi Secvla an ganmeoreba.saaRricxvo dokumentacia _ iseTi pirveladi dokumentebi (Cekebi,invoisi, sasaqonlo zednadebi <strong>da</strong> a.S.), buRaltruli aRricxvisregistrebi <strong>da</strong> yvela iseTi dokumenti, romelTa safuZvelzec dgindeba<strong>da</strong>begvris obieqtebi <strong>da</strong> saga<strong>da</strong>saxado valdebulebebi.ga<strong>da</strong>saxadebis administrireba _ im meTodebis, formebisa <strong>da</strong> wesebiserToblioba, romelTa safuZvelzec saga<strong>da</strong>saxado organo aregulirebsga<strong>da</strong>saxadebTan <strong>da</strong>kavSirebul sakiTxebs (gaangariSeba, kontroli,ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelTa/saga<strong>da</strong>saxado agentTa aRricxva,valdebulebebis Sesrulebis uzrunvelyofa <strong>da</strong> a.S.).<strong>da</strong>sabegri qonebis adgilsamyofeli _ uZravi qonebis SemTxvevaSi misifaqtobrivad mdebareobis adgili, moZravi qonebis SemTxvevaSi _registraciis adgili, xolo aseTis ararsebobisas misi faqtobrivadmdebareobis adgili.rezidenti _ fizikuri an iuridiuli piri (saqarTvelos sawarmo anorganizacia), romelic nebismieri uwyveti 12 kalen<strong>da</strong>ruli TvisganmavlobaSi 183 dReze met xans imyofeba saqarTvelos teritoriaze.ararezidenti _ piri, romelic ar aris rezidenti.ojaxi _ piri, misi meuRle, arasrulwlovani Svili <strong>da</strong> geri, agreTvepirTan mudmivad mcxovrebi mSobeli, Svili <strong>da</strong> geri, <strong>da</strong>, Zma, bebia, babua,SviliSvili, romlebic saerTo meurneobas ewevian. am kodeqsismiznebisaTvis Tavad ga<strong>da</strong>mxdeli upirobod gansazRvravs im pirTa wres(zemoaRniSnul pirTagan), romlebic masTan erTad mudmivad cxovroben<strong>da</strong> ewevian saerTo meurneobas.198
naTesavebi _ ojaxis wevrebi, aRmavali <strong>da</strong> <strong>da</strong>mavali Stos naTesavebi, disqmari (Zmis coli), mSoblebis debi (Zmebi) <strong>da</strong> agreTve pirebi, romlebicxangrZlivi meurveobis Sedegad erTmaneTTan <strong>da</strong>kavSirebulni arian,rogorc mSoblebi <strong>da</strong> Svilebi.partniori – `mewarmeTa Sesaxeb~ kanonis Sesabamisad piri, romelTanacga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eweva ekonomikur saqmianobas. eseni SeiZlebaiyvnen aqcionerebi, komanditebi, komplementarebi <strong>da</strong> mepaieebi.urTierT<strong>da</strong>mokidebuli pirebi _ pirebi, romelTa gansakuTrebulmaurTierTobebma SesaZloa gavlena iqonios maTi <strong>da</strong> maT mierwarmodgenili pirebis saqmianobis pirobebsa <strong>da</strong> ekonomikur Sedegebze(mag.: naTesavebi, piris mier sxva sawarmos kontroli, sawarmosfilialebi <strong>da</strong> sxva) (ix. saga<strong>da</strong>saxado kodeqsi, muxli 23).saga<strong>da</strong>saxado organo - saqarTvelos finansTa saministros Semosavlebissamsaxuri, misi struqturuli erTeuli, teritoriuli organo,teritoriuli organos struqturuli erTeuli an sxva qve<strong>da</strong>nayofi,romlis funqciaa ga<strong>da</strong>saxadebis administrireba. aseve maTireorganizaciis/likvi<strong>da</strong>ciis Sedegad warmoqmnili nebismieri<strong>da</strong>wesebuleba an qve<strong>da</strong>nayofi, romelic Seasrulebs saga<strong>da</strong>saxadoorganos funqciebs.Semosavlebis samsaxuri _ BsaqarTvelos finansTa saministrosSemosavlebis samsaxuri, an misi reorganizaciis/likvi<strong>da</strong>ciis SedegadSeqmnili nebismieri <strong>da</strong>wesebuleba, romelsac mieniWeba uflebamosilebaSeasrulos Semosavlebis samsaxuris funqciebi.saemisio kapitali _ sawamos mier aqciebis pirveladi ganTavsebi<strong>da</strong>nmiRebul an misaReb Tanxas <strong>da</strong> aqciebis nominalur Rirebulebas Sorissxvaoba. aseve samewarmeo sazogadoebis <strong>da</strong>fuZnebisas arafuladiSesatanis Rirebulebis metoba <strong>da</strong>Tqmul Tanxaze.dividendi _ mogebis nawili, romelic nawildeba iuridiuli pirispartniorebs Soris sameurneo wlebis Sedegebis mixedviT, aseveiuridiuli piris aqciebis gamosyidvisas qonebis ganawilebiT miRebuliSemosavali, gar<strong>da</strong> sawesdebo <strong>da</strong> saemisio kapitalis qonebis an/<strong>da</strong> imqonebis rac adre Seitana partniorma.procenti _ kreditebTan, depozitebTan, anabrebTan, obligaciebTan <strong>da</strong>sxva savalo valdebulebebTan <strong>da</strong>kavSirebuli ga<strong>da</strong>saxdeli, asevediskontis saxiT miRebuli Semosavali <strong>da</strong> arasaxelmwifo sapensiofondi<strong>da</strong>n miRebuli procenti.roialti _ ga<strong>da</strong>saxadi, romelsac piri ixdis konkretuli faseulobisdroebiT gamoyenebisaTvis (mag.: sasargeblo wiaRiseulis mopovebissargeblobis uflebis safasuri, patentis gamoyenebis safasuri, nouhauTimiRebuli Semosavali <strong>da</strong> sxva).199
arapir<strong>da</strong>piri ga<strong>da</strong>saxadi _ ga<strong>da</strong>saxadi (dRg, aqcizi), romelsac ixdismomxmarebeli saqonlis an momsaxurebis fasze <strong>da</strong>namatis saxiT, Tumcaga<strong>da</strong>saxadis uSualod biujetSi ga<strong>da</strong>x<strong>da</strong>s axorcielebs am saqonlismimwodebeli an/<strong>da</strong> momsaxurebis gamwevi.saerTaSoriso ga<strong>da</strong>zidva _ nebismieri saxis satransporto saSualebiTtranzitis an eqsportis sabaJo reJimSi moqceuli an importamde(saqonlis Tavisufal mimoqcevaSi gaSvebamde) tvirTebis ga<strong>da</strong>zidva,agreTve ori qveynis gagzavnisa <strong>da</strong> <strong>da</strong>niSnulebis punqtebs SorisSesabamisi satransporto saSualebiT mgzavrTa ga<strong>da</strong>yvana.saqoneli _ materialuri an aramaterialuri qoneba (maT Soris eleqtro<strong>da</strong> Tboenergia, gazi <strong>da</strong> wyali), romelic gamiznulia gayidvisaTvis(dRg-s miznebisTvis saqonels ar ganekuTvneba fuli <strong>da</strong> miwa) (ix.saga<strong>da</strong>saxado kodeqsi, muxli 17).identuri saqoneli _ sxva<strong>da</strong>sxva saqoneli, romelTac gaaCniaT erTnairifizikuri maxasiaTeblebi: xarisxi, reputacia bazarze, warmoSobisqveyana <strong>da</strong> mwarmoebeli. magaliTad: ori sxva<strong>da</strong>sxva kompaniis mierwarmoebuli erTnairi xarisxis karaqi, CaiTvleba identur saqonlad.msgavsi saqoneli _ sxva<strong>da</strong>sxva araidenturi saqoneli, romelTacgaaCniaT msgavsi maxasiaTeblebi <strong>da</strong> komponentebi, ris gamoc isiniSeiZleba iyvnen komerciulad urTierTSemcvlelni.sabaJo reJimebi:saqonlis Tavisufal mimoqcevaSi gaSveba (importi);saqonlis tranziti;sabaJo sawyobSi saqonlis Senaxva;sabaJo teritoriaze saqonlis ga<strong>da</strong>muSaveba;saqonlis droebiTi Semotana;sabaJo teritoriis gareT saqonlis ga<strong>da</strong>muSaveba;saqonlis eqsporti.saqonlis eqsporti _ saqonlis gatana saqarTvelos sabaJo teritoriisgareT misi amave teritoriaze Semotanis valdebulebis gareSe.saqonlis importi _ saqonlis Semotana <strong>da</strong> mudmivad <strong>da</strong>tovebasaqarTvelos teritoriaze, misi gatanis valdebulebis gareSe.sabaJo organo - saqarTvelos finansTa saministros sabaJo departamenti,misi struqturuli erTeuli, teritoriuli organo, teritoriuliorganos struqturuli erTeuli an sxva qve<strong>da</strong>nayofi, romlis funqciaasaqarTvelos sabaJo teritoriaze saqonlis Semotanasa <strong>da</strong> saqarTvelossabaJo teritorii<strong>da</strong>n saqonlis gatanasTan <strong>da</strong>kavSirebuli procedurebis,sabaJo ze<strong>da</strong>mxedvelobisa <strong>da</strong> sabaJo kontrolis ganxorcieleba.saqarTvelos sabaJo teritoria Sedgeba saqarTvelos saxmeleToteritoriisagan, teritoriuli <strong>da</strong> Si<strong>da</strong> wylebisagan <strong>da</strong> maTi sahaero200
sivrcisagan. saqarTvelos sabaJo teritoria agreTve moicavsgansakuTrebul sazRvao ekonomikur zonaSi ganlagebuli <strong>da</strong>nadgarebis,nagebobebisa <strong>da</strong> xelovnuri kunZulebis teritoriebs, romlebze<strong>da</strong>cvrceldeba saqarTvelos gansakuTrebuli iurisdiqcia. saqarTvelossabaJo teritoria Semoifargleba sabaJo sazRvriT, romelic emTxvevasaqarTvelos saxelmwifo sazRvars.sagareo ekonomikuri saqmianobis sasaqonlo nomenklatura _ saqonlisharmonizebuli sistema, sa<strong>da</strong>c yvela produqts miniWebuli aqvsunikaluri kodi <strong>da</strong> satarifo ganakveTi.uimedo saga<strong>da</strong>saxado <strong>da</strong>valianeba _ iseTi va<strong>da</strong>ga<strong>da</strong>cilebulisaga<strong>da</strong>saxado <strong>da</strong>valianeba (maT Soris <strong>da</strong>kisrebuli sanqciebi), romlisamoRebisTvis gatarebuli saga<strong>da</strong>saxado valdebulebis Sesrulebisuzrunvelyofis RonisZiebebis Sedegad <strong>da</strong>dgin<strong>da</strong>, rom ga<strong>da</strong>mxdels argaaCnia sakmarisi qoneba an/<strong>da</strong> aqtivebi am ga<strong>da</strong>saxadis <strong>da</strong>safaravad.uimedo vali _ saqonlis an/<strong>da</strong> momsaxurebis realizaciis Sedegadga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mier aRiarebuli moTxovna an misi nawili,romelic ar iqna anazRaurebuli mimdinare saga<strong>da</strong>saxado wlis bolomde.aRiarebuli saga<strong>da</strong>saxado valdebuleba _ ga<strong>da</strong>saxadi an/<strong>da</strong> sanqcia,romelic warmoSobilia ga<strong>da</strong>mxdelis mier wardgenili deklaraciis,`saga<strong>da</strong>saxado moTxovnis~, romelsac ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli eTanxmebaan romlis gasaCivrebis va<strong>da</strong> gasulia an sasamarTlos kanonier ZalaSiSesuli ga<strong>da</strong>wyvetilebis safuZvelze.aRiarebuli zedmetad ga<strong>da</strong>xdili Tanxa _ calkeuli ga<strong>da</strong>saxadebis an/<strong>da</strong>sanqciebis mixedviT zedmetad ga<strong>da</strong>xdili Tanxa, romelic gamovleniliasaga<strong>da</strong>saxado organos mier, <strong>da</strong><strong>da</strong>sturebulia an ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis moTxovnis safuZvelze an finansTa saministrosTanarsebuli <strong>da</strong>vebis ganxilvis sabWos ga<strong>da</strong>wyvetilebiT, agreTve Tu igiwarmoSobilia sasamarTlos kanonier ZalaSi Sesuli ga<strong>da</strong>wyvetilebissafuZvelze.saga<strong>da</strong>saxado <strong>da</strong>valianeba _ sxvaoba ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis mTliansaga<strong>da</strong>saxado valdebulebasa <strong>da</strong> calkeuli ga<strong>da</strong>saxadebis an/<strong>da</strong>sanqciebis mixedviT zedmetad ga<strong>da</strong>xdili Tanxebis jams Soris (magaliTi:piris saga<strong>da</strong>saxado valdebuleba dRg-Si Seadgens 15 000 lars, zedmetadga<strong>da</strong>xdili saSemosavlo ga<strong>da</strong>saxadi iyo 1000 lari, xolo zedmetadga<strong>da</strong>xdili mogebis ga<strong>da</strong>saxadi ki _ 2500 lari. maSin ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis saga<strong>da</strong>saxado <strong>da</strong>valianeba iqneba 11 500 lari (15 000 - 1000 -2 500 = 11 500)).aRiarebuli saga<strong>da</strong>saxado <strong>da</strong>valianeba _ sxvaoba ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis/saga<strong>da</strong>saxdo agentis aRiarebul jamur saga<strong>da</strong>saxadovaldebulebasa <strong>da</strong> mis mier cakleuli ga<strong>da</strong>saxadebis an/<strong>da</strong> sanqciebismixedviT aRiarebuli zedmetad ga<strong>da</strong>xdili Tanxebis jams Soris.201
inventarizacia _ arsebuli sasaqonlo-mterialuri faseulobebisSe<strong>da</strong>reba buRaltrul CanawerebSi arsebul maCveneblebTan.<strong>da</strong>naklisi _ inventarizaciis Sedegad gamovlenili sasaqonlomaterialurifaseulobebis nakleboba. iseT faseulobaTa naklebobisaRmoCenisas, romelTa inventarizacia fizikurad SeuZlebelia (mag.: gazi,wyali, Tboenergia) <strong>da</strong> ver dgindeba debitori an/<strong>da</strong> mimTvisebeli,<strong>da</strong>naklisad CaiTvleba sxvaoba SeZenil <strong>da</strong> realizebul sasaqonlomaterialurfaseulobas Soris. Tu uflebamosili organos mier<strong>da</strong>dgenilia <strong>da</strong>nakargis maqsimaluri zRvruli odenoba, <strong>da</strong>naklisadCaiTvleba am odenobaze meti nakleboba (magaliTi: Tu puris sacxobis<strong>da</strong>naklisis <strong>da</strong>saSvebi odenobaa 1 tomara yovel 25 tomara fqvilze <strong>da</strong>mas 25 tomara fqvilze <strong>da</strong>naklisi aRmoaCn<strong>da</strong> 3 tomara fqvili, maSin mis<strong>da</strong>naklisad CaiTvleba 2 tomara).aramaterialuri aqtivi _ arafuladi aqtivi, romelsac fizikuri formaar gaaCnia <strong>da</strong> romelsac piri iyenebs xangrZlivi periodis ganmavlobaSiekonomikuri saqmianobisTvis. aramaterialuri aqtivebia: patenti,saavtoro ufleba, savaWro niSani, gudvili, kompiuteruli programa,licenzia, ijaris ufleba, franCizi, sabadoebis <strong>da</strong>muSavebis ufleba,importisa <strong>da</strong> eqsportis specialuri uflebebi.materialuri aqtivi _ yvela is aqtivi, romelic ar ganixileba rogorcaramaterialuri aqtivi.wmin<strong>da</strong> aqtivebi _ sxvaoba piris aqtivebsa <strong>da</strong> mis valdebulebebs Soris.qoneba _ yvela is nivTi <strong>da</strong> aramaterialuri sikeTe, romlis SeZena,floba, gankargva <strong>da</strong> sargebloba SeuZliaT pirebs.sasaqonlo-materialuri faseulobebi _ piris mier sameurneo saqmianobisprocesSi gamoyenebuli nedleuli, masalebi, naxevarfabrikatebi, maragnawilebi,tara <strong>da</strong> mza produqcia.ekonomikuri samsaxuris va<strong>da</strong> _ periodi, romlis ganmavlobaSic pirismflobelobaSi arsebuli aqtivi gamosayeneblad vargisia.sasoflo-sameurneo <strong>da</strong>niSnulebis miwa _ miwis yvela is nakveTi, romlisgamoyeneba kanonmdeblobiT neba<strong>da</strong>rTulia sasoflo-sameurneo<strong>da</strong>niSnulebiT (mag.: saxnav-saTesi, mravalwliani nargavebi, saZovrebi,sakarmi<strong>da</strong>mo <strong>da</strong> saagarako nakveTebi, mrewvelobis, transportis,kavSirgabmulobis, energetikis, <strong>da</strong>culi teritoriebisa <strong>da</strong> sxvaarasasoflo-sameurneo miwebis is nakveTebi, romlebic gamoiyeneba ammizniT, samelioracio qselebiT <strong>da</strong>kavebuli miwebi, memcenareobisa <strong>da</strong>mecxoveleobis produqciis warmoebisaTvis saWiro miwis nakveTebi <strong>da</strong>a.S.).arasasoflo-sameurneo <strong>da</strong>niSnulebis miwa _ miwa, romelic ar arissasoflo-sameurneo <strong>da</strong>niSnulebis miwa.202
kalen<strong>da</strong>ruli weli – drois monakveTi 1 ianvri<strong>da</strong>n 31 dekembris CaTvliT,xolo axlad <strong>da</strong>registrirebuli ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelisTvis –registraciis pirvel wels <strong>da</strong>registrirebis TariRi<strong>da</strong>n imave wlis 31dekembris CaTvliT.weli (gar<strong>da</strong> kalen<strong>da</strong>ruli wlisa) – drois monakveTi, romelic Sedgebanebismieri uwyveti 12 kalen<strong>da</strong>ruli Tvisgan.ZiriTadi saSualeba _ materialuri aqtivi, romelsac piri 1 welze metixniT iyenebs saqonlis warmoebis, saqonlis miwodebis/momsaxurebisgawevis, ijariT (maT Soris, lizingiT) ga<strong>da</strong>cemis an/<strong>da</strong> administraciulimiznebisaTvis.araamortizebadi ZiriTadi saSualeba – ZiriTadi saSualeba, romeliceqspluataciis dros ar kargavs Tavis Rirebulebas (mag.: miwa).warmomadgenlobiTi xarji _ piris mier ekonomikuri saqmianobisfarglebSi gaweuli xarji, romelic moicavs:piris saxeliT gamarTuli RonisZiebebis (prezentaciebi, miRebebi)xarjebs;saeqskursio <strong>da</strong> kulturul-sanaxaobiTi RonisZiebebis xarjebs;stumrebis momsaxurebis uzrunvelyofis xarjebs. maT Sorissakonsulo momsaxurebis xarjebs, aeroportSi <strong>da</strong>xvedris <strong>da</strong>gacilebis xarjebs, satransporto <strong>da</strong> sastumro momsaxurebisxarjebs <strong>da</strong> sxva.kompensacia _ piris mier saqonlis miwodebis, gaweuli momsaxurebis anmisive xarjebis, <strong>da</strong>nakargis an <strong>da</strong>naklisis anazRaurebis mizniTmiRebuli qoneba, gasamrjelo, sargebeli, safasuri, sazRauri.mimdinare saeqspluatacio xarjebi _ ZiriTadi saSualebebismwarmoeblurobis aRdgenis an SenarCunebis mizniT gaweuli xarjebi.ZiriTadi saSualebebis remontis xarjebi _ xarjebi, romlebic gaweuliaZiriTadi saSualebebis mwarmoeblobis donis asamaRleblad <strong>da</strong> maTieqspluataciis vadis gaxangrZlivebisTvis.<strong>da</strong>xli an arastacionaluri savaWro adgili _ piris bazris/bazrobisteritoriaze saqonlis miwodebisTvis <strong>da</strong>qiravebuli adgili, romlisfarTobs <strong>da</strong> safasurs gansazRvravs am bazris/bazrobis xelmZRvaneli.buRaltruli aRricxvis saerTaSoriso stan<strong>da</strong>rtebi (bass) _buRaltruli aRricxvis saerTaSoriso stan<strong>da</strong>rtebis komisiis mier<strong>da</strong>mtkicebuli <strong>da</strong> saqarTvelos parlamentTan arsebuli buRaltruliaRricxvis stan<strong>da</strong>rtebis komisiis <strong>da</strong>dgenilebiT samoqmedod SemoRebulistan<strong>da</strong>rtebi.203
`saga<strong>da</strong>saxado moTxovna~ _ saga<strong>da</strong>saxado organos mier ga<strong>da</strong>saxadisga<strong>da</strong>mxdelisTvis wardgenili administraciuli aqti, romlis mixedviTacga<strong>da</strong>mxdeli valdebulia ga<strong>da</strong>ixados Sesabamisi ga<strong>da</strong>saxadi.`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~ _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis miersaga<strong>da</strong>saxado organosTvis wardgenili moTxovna Tanxis CaTvlis an<strong>da</strong>brunebis mizniT.<strong>da</strong>qiravebiT muSaoba _ fizikuri piris mier sxva piris interesebisTvis<strong>da</strong>kisrebuli valdebulebis Sesruleba garkveuli anazRaurebissanacvlod (ix. saga<strong>da</strong>saxado kodeqsi, muxli 16).sabiujeto organizacia _ mxarjavi <strong>da</strong>wesebuleba an mas<strong>da</strong>qvemdebarebuli erTeuli, romelic axorcielebs sakuTari biujetisproeqtis momzadebas, Sesrulebas <strong>da</strong> angariSis wardgenas <strong>da</strong>dgenilinormebisa <strong>da</strong> wesebis Sesabamisad.forvarduli garigeba 27 _ sabirJo garigeba, romelic ideba rogorcrealur saqoneleze, ise gansazRvrul va<strong>da</strong>Si (momavalSi) <strong>da</strong>samzadebelsaqonelze xelSekrulebis <strong>da</strong>debisas SeTanxmebuli <strong>da</strong> xelSekrulebaSimiTiTebuli fasis mixedviT.ofciuri garigeba _ momavalSi kontraqtebis <strong>da</strong>debis uflebis yidvasTan<strong>da</strong>kavSirebuli garigeba, romlis Tanaxma<strong>da</strong>c erT-erT mxares kontraqtis<strong>da</strong>dgenili fasiT drois gansazRvrul monakveTSi eniWeba saqonlisyidva-gayidvis ufleba.saga<strong>da</strong>saxado deklaracia _ ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxadoagentis an sxva valdebuli piris werilobiT angariSgeba miRebuliSemosavlebis, gaweuli xarjebis, Semosavlis wyaroebis, ga<strong>da</strong>saxadiT<strong>da</strong>sabegri sxva obieqtebis, saga<strong>da</strong>saxado SeRavaTebis, gamoangariSebuliga<strong>da</strong>saxadis Tanxis an/<strong>da</strong> ga<strong>da</strong>saxadis gamoangariSebasa <strong>da</strong> ga<strong>da</strong>x<strong>da</strong>sTan<strong>da</strong>kavSirebuli sxva monacemebis Sesaxeb.saga<strong>da</strong>saxado gaangariSeba _ piris mier yovelTviurad, saangariSo Tvismomdevno Tvis 15 ricxvamde gacemuli Sromis anazRaurebis Tanxebisa <strong>da</strong><strong>da</strong>kavebuli ga<strong>da</strong>saxadebis Sesaxeb warsadgeni gaangariSeba.sakontrolo-salaro aparati _ fiskaluri mexsierebis mqone, teqnikuradgamarTuli, qarTulenovani, saga<strong>da</strong>saxado organoSi registrirebuli <strong>da</strong>saTanado wesiT <strong>da</strong>luquli saaRricxvo aparatebi, romelic un<strong>da</strong> iyosSetanili saxelmwifo reestrSi.saga<strong>da</strong>saxado giravnoba/ipoTeka _ saxelmwifos ufleba, saga<strong>da</strong>saxadovaldebulebis Sesruleba uzrunvelyos saga<strong>da</strong>saxado <strong>da</strong>valianebis mqonega<strong>da</strong>saxadis ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis, sxva valdebuli pirisqonebi<strong>da</strong>n.27 `sasaqonlo birJebisa <strong>da</strong> sabirJo vaWrobis Sesaxeb~ saqarTvelos kanonis me-2muxli204
Tanamflobeloba _ iuridiuli piris <strong>da</strong>fuZnebis gareSe erTze metipiris sakuTrebis bazaze amxanagobis an sxva warmonaqmnebis erToblivifloba.sponsori _ fizikuri <strong>da</strong> iuridiuli piris mier sxva fizikuri <strong>da</strong>iuridiuli piris saqmianobaSi wvlilis Setana (fuladi saxsrebis,qonebis, inteleqtualuri moRvaweobis Sedegebis, momsaxurebis gawevis<strong>da</strong> gaweuli momsaxurebis, samuSaos Sesrulebis saxiT) aseTi piris mierwarmoebuli saqonlis reklamis gavrcelebis pirobiT.d a n a r T i205
<strong>da</strong>narTi #1`saga<strong>da</strong>saxado moTxovna~_____________________________________________saga<strong>da</strong>saxado inspeqciamisamarTi ____________________________________________________(saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxeleba)saga<strong>da</strong>saxado moTxovna # _______________________________________`_______~ `________________________~ 200 w.(ricxvi)(Tve)ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli piris rekvizitebi_________________________________________________________________(gvari, saxeli/<strong>da</strong>saxeleba)saidentifikacionomerimisamarTi_________________________________________________________________saga<strong>da</strong>saxado kodeqsis___________________________________safuZvelze(mieTiTeba saga<strong>da</strong>saxado kanonmdeblobis is norma romlis safuZvelzecmox<strong>da</strong> <strong>da</strong>ricxva)ga<strong>da</strong>saxdelad <strong>da</strong>gerixcaT:ga<strong>da</strong>saxadis<strong>da</strong>saxelebaga<strong>da</strong>saxadisZiriTadiTanxajarima sauravi suleqvemdebarebaga<strong>da</strong>x<strong>da</strong>saraugvianesSeniSvna206
sulwlis `_____~ mdgomareobiT Tqvenze ricxuli saga<strong>da</strong>saxado <strong>da</strong>valianebaSeadgensga<strong>da</strong>saxadis<strong>da</strong>saxelebaga<strong>da</strong>saxadisZiriTadiTanxajarimasauravizedmetobaSeniSvnasulga<strong>da</strong>saxadis ga<strong>da</strong>xdis adgili <strong>da</strong> wesi: ______________________________am moTxovnis Seusruleblobis SemTxvevaSi Tqvens mimarT gamoyenebuliiqneba saga<strong>da</strong>saxado kodeqsis 84-e muxliT gaTvaliswinebulisaga<strong>da</strong>saxado valdebulebebis Sesrulebis uzrunvelyofis RonisZiebebi.Tqveni uflebebi <strong>da</strong> valdebulebebi gansazRvrulia saga<strong>da</strong>saxadokodeqsis 39-42 muxlebiT.`saga<strong>da</strong>saxado moTxovna~ SeiZleba gasaCivredes saga<strong>da</strong>saxado kodeqsisVIII kariT <strong>da</strong>dgenili wesiT `saga<strong>da</strong>saxado moTxovnis miRebi<strong>da</strong>n 15kalen<strong>da</strong>ruli dRis va<strong>da</strong>Si, saga<strong>da</strong>saxado inspeqciaSi werilobiTiSesageblis wardgenis gziT. agreTve, arbitraJSi an sasamarTloSikanonmdeblobiT <strong>da</strong>dgenili wesiT.saga<strong>da</strong>saxado inspeqciis ufrosi ___________________________________207
`ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis moTxovna~<strong>da</strong>narTi #2saga<strong>da</strong>saxado inspeqciis <strong>da</strong>saxeleba <strong>da</strong> misamarTi _____________________________________________________________________________________ga<strong>da</strong>mxdelis/saga<strong>da</strong>saxado agentis an sxva valdebuli piris rekvizitebi_________________________________________________________________(saxeli, gvari/<strong>da</strong>saxeleba)saidentifikacio nomeri ___________________________________________misamarTi ________________________________________________________gacnobebT, rom piradi aRricxvis baraTze mericxeva zedmetadga<strong>da</strong>xdili Tanxa, sul___________laris odenobiT. maT Soris____________ga<strong>da</strong>saxadze __________lari <strong>da</strong> a.S.gTxovT saga<strong>da</strong>saxado kodeqsis 71-e muxlis Sesabamisad,____________ga<strong>da</strong>saxadze arsebuli zedmetad ga<strong>da</strong>xdili Tanxi<strong>da</strong>n___________ lari ga<strong>da</strong>mitanoT _____________ ga<strong>da</strong>saxadze (<strong>da</strong>mibrunoTCems angariSsworebis angariSze: banki _________________________,bankis kodi ________________, a/a ___________________)<strong>da</strong>vis ganxilvis forma ____________________________________________(saqarTvelos finansTa saministros sistemaSi an sasamarTloSi)moTxovnas Tan erTvis Se<strong>da</strong>rebis aqti <strong>da</strong> sxva sabuTebi, romlebica<strong>da</strong>sturoben zedmetobis arsebobas.208
xelmowera ________________________________b.a. `______~ _______________________ 200 w.<strong>da</strong>narTi #3ÂÓÍ ÂÅÄÒÃÉÄÊÏÍÏÌÉÊÖÒÉ ÓÀØÌÉÀÍÏÁÉÓ (NACE) ÊÏÃÉÓÀÛÄÌÏÓÀÅËÏ ÂÀÃÀÓÀáÀÃÉÓ ßËÉÖÒÉ ÃÄÊËÀÒÀÝÉÀI.ÓÀÀÍÂÀÒÉÛÏ ßÄËÉßÀÒÄÃÂÉÍÄÁÀ __________________________________________________________(ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÃÀÓÀáÄËÄÁÀ)_____________________________________________________________________(ÂÀÃÀÌáÃÄËÉÓ ÂÅÀÒÉ, ÓÀáÄËÉ)_____________________________________________________________________(ÌÉÓÀÌÀÒÈÉ,ÁÉÍÀ, ÊÏÒÐÖÓÉ, ØÖÜÀ,ØÀËÀØÉ/ÒÀÉÏÍÉ) ÓÀÊÏÍÔÀØÔÏ ÔÄËÄ×ÏÍÉÌÏÝÄÌÖËÉ ÃÄÊËÀÒÀÝÉÀÛÄÃÂÄÍÉËÉÀ×ÖÒÝÄËÆÄÈÍÃÀÒÈÖËÉÃÀÌÀÃÀÓÔÖÒÄÁÄËÉÃÏÊÖÌÄÍÔÄÁÉÂÅÄÒÃÉ_____________________________________________________________________ÃÄÊËÀÒÀÝÉÀÛÉ ÌÏÝÄÌÖËÉ ÌÏÍÀÝÄÌÄÁÉÓ ÖÔÚÖÀÒÏÁÀÓÀ ÃÀ ÓÉÓÒÖËÄÓ ÅÀÃÀÓÔÖÒÄÁÂÀÃÀÌáÃÄËÉÓ _______________________ ___ ___ ___ ___ ___ ___ ___ ___(áÄËÌÏßÄÒÀ)(ÈÀÒÉÙÉ)II. ÉÅÓÄÁÀ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÌÉÄÒÀÙÍÉÛÅÍÀ ÃÄÊËÀÒÀÝÉÉÓ ßÀÒÌÏÃÂÄÍÉÓ ÛÄÓÀáÄÁ:ÃÄÊËÀÒÀÝÉÀ ßÀÒÌÏÃÂÄÍÉËÉÀ ×ÏÓÔÉÈ ______ÐÉÒÀÃÀà _______209
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