saqarTvelos uzenaesi sasamarTlos administraciul saqmeTa ...

daekisreba aRsasrulebeli safasuris sruli odenoba – aRsasrulebelimoTxovnis 7%. vinaidan moTxovna, romlis gadaxdac waredgina movalesSedgeboda aRsasrulebeli moTxovnisagan da saaRsrulebo safasurisagan,amasTanave 7-dRian vadaSi movalis mier nebayoflobiT gadaxdil iqna mxolodsaaRsrulebo furcelSi miTiTebuli Tanxa (121 540l.), xolo moTxovnis 1%gadaxdil iqna mogvianebiT, aRniSnuli Tanxis gadaxda gansazRvruli vadisgasvlis Semdeg iZleoda mxolod gadaxdili safasuris – 1215 larisa da 40TeTris 7%-is movaleze dakisrebis SesaZleblobas. sakasacio palataaRniSnavs, rom sasamarTlos aRmasruleblis uflebamosileba saxelmwifossaxeliT daakisros movales kanoniT gaTvaliswinebul SemTxvevebSi Tanxa,determinirebulia dadgenili sajaro-samarTlebrivi wesrigisuzrunvelsayofad sasamarTlo da sxva iZulebiTi aRsrulebiT da asaxavssaxelmwifos sajaro-samarTlebriv interess efeqturi marTlmsajulebisganxorcielebaSi. sasamarTlo aRmasruleblis dadgenileba gadasaxdeli TanxisamoRebis Sesaxeb, sxva dokumentebTan erTad, warmoadgens saaRsrulebodokuments, romelic gamoicema saaRsrulebo warmoebis saqmeze, sasamarTloaqtebis iZulebiT aRsrulebasTan dakavSirebiT misi miRebis gamo is atarebsmeorad xasiaTs da maSasadame ar cvlis maT, ar warmoadgens iuridiulsafuZvels axali, damoukidebeli saaRsrulebo warmoebisaTvis imavemoTxovnebiT, is ar qmnis damoukidebeli saaRsrulebo warmoebis safuZvels,amasTanave, ar amcirebs pirveladi saaRsrulebo dokumentis mniSvnelobas,romlebic Seicaven sasamarTlos da sxva organoebis moTxovnebs TanxisgadaxdasTan dakavSirebiT. aRniSnulidan gamomdinare, saapelacio sasamarTlosmosazreba imis Sesaxeb, rom pirvel rigSi unda daifaros saaRsrulebomosakrebeli, xolo darCenili TanxiT unda daifaros kreditoris davalianeba,qmnis kanonier ZalaSi Sesuli sasamarTlo aqtis SeusruleblobisSesaZleblobas, ar pasuxobs saaRsrulebo warmoebis miznebs, arRvevs sajaroda kerZo interesebs Soris arsebul balanss (ix. adamianis uflebaTaevropuli sasamarTlos gadawyvetileba apostoli saqarTvelos winaaRmdeg$27, $63). garda amisa ,,saaRsrulebo warmoebaTa Sesaxeb” kanoni ar icnobstermins ,,saaRsrulebo mosakrebeli”, amasTanave vinaidan safasuris saxiTgadaxdili Tanxa kreditors ubrundeba amoRebuli moTxovnis proporciulad,movalis mier saaRsrulebo furclis 7 dRis vadaSi nebayoflobiTaRsrulebis SemTxvevaSi saapelacio sasamarTlos unda emsjela kreditoris –ssip dacvis policiis departamentis mier gadaxdili safasuris saaRsrulebobiuros mier dabrunebis valdebulebis arsebobaze, rac uSualod ukavSirebamocemul davaSi aRusrulebeli davalianebis dadgenis sakiTxs. amasTanavesaqmeSi ar moipoveba saaRsrulebo safasuris pirvel rigSi dafarvisdamadasturebeli mtkicebuleba. saqmeze ar dadgenila mocemul SemTxvevaSiraime iZulebiTi RonisZiebis Sesruleba saaRsrulebo biuros mier, romelmacgamoiwvia saaRsrulebo safasuris pirvel rigSi gadaxda da Sesabamisadmovalis mier kasatorisaTvis ZiriTadi davalianebis arasrulad anazRaureba.12