winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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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
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