amave dros rusTavis saolqo saga<strong>da</strong>saxado inspeqciis mier Sedgenili iqna<strong>administraciul</strong>i samarTal<strong>da</strong>rRvevis oqmi #172, romelic rusTavis saqalaqo sasamarTlos2004w. 10 agvistos <strong>da</strong>dgenilebiT gauqm<strong>da</strong>.sarCelis samarTlebrivi safuZveli:mosarCeles miaCnia, rom rusTavis saolqo saga<strong>da</strong>saxado inspeqciis #171 oqmi <strong>da</strong> #143<strong>da</strong>dgenileba k/s `gabe<strong>da</strong>va <strong>da</strong> kompaniis” mimarT <strong>da</strong>jarimebis Sesaxeb ukanonoa <strong>da</strong>eqvemdebareba baTilad cnobas, vinai<strong>da</strong>n erTsa <strong>da</strong> imave <strong>da</strong>rRvevaze Sedga ori oqmi, amasTan‚#171 oqmis Sedgenis TariRad miTiTebulia 2004w. 25 ivlisi, rac ar Seesabamebasinamdviles, radgan oqmi realurad Sedga 15 ivliss, romelsac mosarCelem xeli moawera.mosarCele Tvlis, rom sa<strong>da</strong>vo oqmis Sedgenisas mopasuxem <strong>da</strong>arRvia saga<strong>da</strong>saxado kodeqsis265-e muxlis `v” qvepunqti, romlis Tanaxmad, oqmi <strong>da</strong>rRvevis faqtze un<strong>da</strong> Sedges kanoniT<strong>da</strong>dgenil SemTxvevaSi <strong>da</strong> <strong>da</strong>dgenilebagamotanil un<strong>da</strong> iqnes am kodeqsis debulebaTagaTvaliswinebiT, saga<strong>da</strong>saxado organoebis kompetenciis farglebSi <strong>da</strong> kanonmdeblobiT<strong>da</strong>dgenili wesiT, kerZod, <strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTa kodeqsis 242-e muxlisSesabamisad, oqmze miTiTebuli un<strong>da</strong> iyos TariRi, romelic, mosarCelis azriT, sa<strong>da</strong>voa <strong>da</strong>ga<strong>da</strong>sworebulia. amasTan, oqmSi ar aris miTiTebuli oqmis Sedgenis adgili misamarTi <strong>da</strong>ar aris ganmartebuli, <strong>da</strong>mrRvevis uflebebi.mosarCeles miaCnia, rom sa<strong>da</strong>vo oqmis Sedgenisas mopasuxem aseve <strong>da</strong>arRvia zogadi<strong>administraciul</strong>i kodeqsis 52-e muxliT <strong>da</strong>dgenili <strong>administraciul</strong>i aqtismiRebis wesi,kerZod: oqmze ar aris gamosaxuli saxelmwifo gerbi, ar aris miTiTebuli misi gamocemisdro, adgili <strong>da</strong>organo, sa<strong>da</strong>c SeiZleba misi gasaCivreba.mosarCele Tvlis, rom mopasuxem 2004w. 28 ivliss #143 <strong>da</strong>dgenilebis miRebisas aseve<strong>da</strong>arRvia zogadi <strong>administraciul</strong>i kodeqsis 52.2. muxli, vinai<strong>da</strong>n <strong>administraciul</strong>samarTal<strong>da</strong>rRvevaze Sedgenili #171 oqmi ganixila l. kvekveskirma erTpirovnulad,romlis Tanamdeboba gaurkvevelia, amasTan, oqmis ganxilvisas ar miuwveviaT k/s `gabe<strong>da</strong>va<strong>da</strong> kompaniis” direqtori, ris gamoc rusTavis saolqo saga<strong>da</strong>saxado inspeqciam, rogorcmakontrolebelma organom, <strong>da</strong>arRvia mewarmis uflebebi, samewarmeo kontrolis Sesaxebkanonis me-2, 3.2. <strong>da</strong> 3.5. muxlis moTxovnebi<strong>da</strong>n gamomdinare, kerZod, inspeqciis ufrosis2004w. 15 ivliss Semowmebis mizniT saga<strong>da</strong>saxados warmomadgenlebi imyofebodnenobieqtze, <strong>da</strong>afiqsires <strong>da</strong>rRveva <strong>da</strong> 10 dRis Semdeg Seadgines aqti, maSin, rocamakontrolebeli organo uflebamosilia, kontroli gauwios samewarmeo saqmianobasmxolod mosamarTlis brZanebis safuZvelze <strong>da</strong> aRniSnuli wesi ar vrceldeba saga<strong>da</strong>saxadoorganoebis mier mxolod kanonmdeblobiT <strong>da</strong>dgenili wesiT ganxorcielebul gegmurSemowmebaze, rac konkretul SemTxvevaSi ar arsebob<strong>da</strong>, ris gamoc mopasuxe valdebuliiyo sa<strong>da</strong>vo obieqtSi Caetarebina Semowmeba mxolod mosamarTlis brZanebis safuZvelze.mopasuxe finansTa saministros saga<strong>da</strong>saxado departamentis rusTavis saga<strong>da</strong>saxadoinspeqciam sarCeli ar cno <strong>da</strong> moiTxova mis <strong>da</strong>kmayofilebaze uaris Tqma SemdeggaremoebaTa gamo:mopasuxe ar <strong>da</strong>eTanxma mosarCelis arguments, rom rusTavis saolqo saga<strong>da</strong>saxadoinspeqciam kanonsawinaaRmdegod Seadgina ori <strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTa oqmi,vinai<strong>da</strong>n saga<strong>da</strong>saxado inspeqciis TanamSromelTa mier ori oqmis_<strong>administraciul</strong>samarTal<strong>da</strong>rRvevaTa <strong>da</strong> saga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevaTa oqmebis Sedgena regulirebuliafinansTa saministros saga<strong>da</strong>saxado departamentis 2004w. 1 aprilis #4-03/2430 <strong>da</strong>2004w. 27 maisis #1-09/4403 werilobiTi miTiTebiT, romelTa Sesruleba saga<strong>da</strong>saxadoinspeqciisaTvis saga<strong>da</strong>saxado kodeqsis 228-e muxlis Sesabamisad savaldebuloa. amasTan,<strong>administraciul</strong>i samarTal<strong>da</strong>rRvevis oqmi saqalaqo sasamarTlos gansjadia, xolosaga<strong>da</strong>saxado samarTal<strong>da</strong>rRvevis oqmi _ saga<strong>da</strong>saxado inspeqciis qvemdebarea.mopasuxes miaCnia, rom mosarCelis argumenti sa<strong>da</strong>vo oqmze TariRis ga<strong>da</strong>sworebis TaobazeusafuZvloa, vinai<strong>da</strong>n saga<strong>da</strong>saxado kodeqsis 264.1. `k~ <strong>da</strong> 265. `g~muxlebis mixedviT,saga<strong>da</strong>saxado organoebi valdebuli arian gamoavlinon <strong>da</strong> aRkveTon samarTal<strong>da</strong>rRvevebi,Sesabamisad 2004w. 15 ivliss rusTavis saga<strong>da</strong>saxado inspeqciis inspeqtorebi imyofebodnenmosarCelis kuTvnil obieqtze <strong>da</strong> mis direqtors misces va<strong>da</strong> 3-5 dRe salaro aparatis74
<strong>da</strong>dgmisaTvis, rac mosarCelem ar ganaxorciela <strong>da</strong> 10 dRis Semdeg Sedga samarTa<strong>da</strong>rRvevisoqmebi.mopasuxe ar <strong>da</strong>eTanxma mosarCelis arguments, rom mis mimarT Sedgenili <strong>administraciul</strong>isamarTal<strong>da</strong>rRvevis #172 oqmi man gaasaCivra, radgan <strong>administraciul</strong>i samarTal<strong>da</strong>rRvevisoqmi #172realurad ar gasaCivrebula <strong>da</strong> igi ganixilarusTavis saqalaqo sasamarTlom,romelmac <strong>da</strong>dgenilad cno i. gabe<strong>da</strong>vas mier <strong>administraciul</strong>i samarTal<strong>da</strong>rRvevis Cadenisfaqti, magram samarTal<strong>da</strong>rRvevis mcire mniSvnelobis gamo gaaTavisufla igi<strong>administraciul</strong>i pasuxismgeblobisagan, rac rusTavis saolqo saga<strong>da</strong>saxado inspeqciamgaasaCivra zemdgom sasamarTloSi.mopasuxesmiaCnia, rom usafuZvloa mosarCelis argumenti imis Sesaxeb, rom igi sa<strong>da</strong>vooqmisa <strong>da</strong> <strong>da</strong>dgenilebis Sedgenisas mosaxleobasTan fulad angariSsworebas awarmoeb<strong>da</strong>sakontrolo-salaro aparatis gamoyenebiT, vinai<strong>da</strong>n mosarCelem rusTavis saolqosaga<strong>da</strong>saxado inspeqciaSi Setanili 2004w. 3 agvistos weriliT (saCivriT) TviTonveaRiara, rom Semowmebisas mosaxleobasTan fulad angariSsworebas awarmoeb<strong>da</strong> sakontrolosalaroaparatis gareSe, romelic SeiZina 2004w. 16 ivliss, rac warmodgenili unomroqviTriTac <strong>da</strong>sturdeba. amasTan, mosarCele uTiTebs, rom mas teqnikuri momsaxurebiscentrTan #117 xelSekruleba <strong>da</strong>debuli aqvs 2004w. 22 ivliss, xolo fiskalurimexsiereba aparatze CarTulia 2004w. 2 agvistos. saga<strong>da</strong>saxado inspeqciis TanamSromlebismier sakontrolo-salaro aparatis fiskalizaciis moxeul I sakontrolo Cekze<strong>da</strong>fiqsirebulia Sesabamisi TariRi 2004w. 2 agvisto.mopasuxe Tvlis, rom mosarCelem <strong>da</strong>arRvia `momxmarebelTan fuladi angariSsworebisganxorcielebisas sakontrolo-salaro aparatebis gamoyenebis Sesaxeb” kanonis me-9 muxli,romlis Tanaxmad, 2003w. 1 noembramde saxelmwifo reestrSi Setanili <strong>da</strong> saga<strong>da</strong>saxadoorganoebSi registrirebuli im sakontrolo-salaro aparatebis (Zveli tipis aparatebis)Secvla, romlebic ver akmayofileben mocemuli kanonis moTxovnebs, un<strong>da</strong>ganxorcilebuliyo 2004w. 1 ianvramde, rac mosarCeles ar ganuxorcilebia, ris gamocZveli tipis aparatis arseboba 2004w. 1 ianvri<strong>da</strong>n iTvleba sakontrolo-salaro aparatisarqonad.mopasuxe Tvlis, rom sarCelSi saqarTvelos <strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTakodeqsis mTeli rigi muxlebis saga<strong>da</strong>saxado organoebis mxri<strong>da</strong>n <strong>da</strong>rRvevis faqtebzeapelireba usafuZvloa, vinai<strong>da</strong>n mosarCelis mier Cadenili samarTal<strong>da</strong>rRveva rusTavissaolqo saga<strong>da</strong>saxado inspeqciam, uwyebrivi qvemdebareobi<strong>da</strong>n gamomdinare <strong>da</strong> saga<strong>da</strong>saxadokodeqsis264.1. <strong>da</strong> 265. `v” muxlebis Sesabamisad, ganixila rogorc saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRveva <strong>da</strong> ara rogorc <strong>administraciul</strong>i samarTal<strong>da</strong>rRveva, ris gamocmosarCelis <strong>da</strong>jarimeba 500 lariT mox<strong>da</strong> saga<strong>da</strong>saxado kodeqsis 255 1 .1. `a” muxlisa <strong>da</strong>finansTa saministros saga<strong>da</strong>saxado departamentis werilobiTi miTiTebis mixedviT(romliTacdelegirebulia saga<strong>da</strong>saxado inspeqciis ufrosis moadgileze saga<strong>da</strong>saxadosamarTal<strong>da</strong>rRvevis oqmze, <strong>da</strong>dgenilebasa <strong>da</strong> Setyobinebaze xelmoweris uflebamosileba)saga<strong>da</strong>saxado warmoebis gziT <strong>da</strong> ara <strong>administraciul</strong>i saproceso kodeqsis<strong>administraciul</strong> samarTal<strong>da</strong>rRvevaTa saqmiswarmoebis gziT.mopasuxes miaCnia, rom zogadi <strong>administraciul</strong>i kodeqsis 95.1. muxlis Sesabamisad,saga<strong>da</strong>saxado organo ar iyo valdebuli, Caeba mxare <strong>administraciul</strong> warmoebaSi, radgansaga<strong>da</strong>saxado kodeqsis arc erTi norma ar iTvaliswinebs samarTal<strong>da</strong>mrRvevis <strong>da</strong>swrebas<strong>da</strong>jarimebis Sesaxeb <strong>da</strong>dgenilebis gamotanisas, xolo TviT samarTal<strong>da</strong>mrRvevs,zogadi<strong>administraciul</strong>i kodeqsis 95.3 muxlis Sesabamisad, werilobiT ar <strong>da</strong>ufiqsirebia pozicia<strong>administraciul</strong> warmoebaSi CarTvis Sesaxeb.mopasuxe Tvlis, rom finansuri sanqciis <strong>da</strong>debis Sesaxeb sa<strong>da</strong>vo <strong>da</strong>dgenilebiT gauares<strong>da</strong>mosarCelis ara samarTlebrivi mdgomareoba (romlis arsebobis SemTxvevaSi<strong>administraciul</strong>i organo valdebulia moiwvios piri <strong>administraciul</strong> warmoebaSi), aramed_ materialuri mdgomareoba, miT ufro im pirobebSi, rom mosarCeles sa<strong>da</strong>vo<strong>administraciul</strong>i aqtiT aranairi SezRudva an akrZalva ar <strong>da</strong>wesebia.mopasuxe aseve ar <strong>da</strong>eTanxma mosarCelis arguments, rom sa<strong>da</strong>vo <strong>administraciul</strong> aqtSi araris miTiTebuli gasaCivrebis wesi <strong>da</strong> va<strong>da</strong>, vinai<strong>da</strong>n mopasuxem CaTvala, rom aRniSnuli75
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punqtis safuZvelze, Sps `saqarTvelo
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administraciuli saproceso kodeqsis
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ar gaeziarebina saqarTvelos saxelmw
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mosarCelem sasamarTlos warudgina uc
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miTiTebuli muxlisa da ssk-is 407-e
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n. qadagiZe (momxsenebeli),n. sxirt
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kasatori - sabaJo departamenti miiC
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agreTve q. rusTavis saolqo sagadasa
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samarTaldamcavi organos werili. aRn
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- Page 28 and 29: SemTxvevaSi mocemul sakiTxze miRebu
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- Page 46 and 47: 3. sasamarTlo xarjebi gadanawildes
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saapelacio sasamarTlos ganCineba sa
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moqmedeba, ris gamoc sagadasaxado d
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apelanti saapelacio saCivriT iTxovd
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sakasacio sasamarTlo ssk-is 407-e m
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sakasacio sasamarTlo Tvlis, rom sag
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gadasaxadis gadaxdis qviTari regist
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gadasaxadis gadamxdelebze, agreTve,
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gziT mopovebis, rogorc makvalificir
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96.2. muxlis Sesabamisad, administr