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