winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
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
Change language