„საქართველოს საგადასახადო კოდექსში დამატების შეტანის თაობაზე"

l,idt6fl tilqnb Ji6qJAil60llb bII6nb aJqJFUtt00qilIJ 6ndaJofltqI JdoIb Jd11ild0lll, AJ6bfl q0llL Jdntltq?dil, qJEUJbIIL ATLJbilb -Ja. N 39 1 q6;63lnt6o 2008 $. 315o5J16onj63Bo:,,1-rojl<4or3nqnb lrr6rqrLoboqo 3r'rpnjL?o qrStg6BoL ?6gr5oL orolo$n",,,tobnq3!,o3r'r ?nLgoq36doL ?nL,>bnB" tojot6orgnqotr 3t5r'r5?o qoSrgXlol-r EggrSoL o,>r'18;$6", ,,lro jst6o3Sqolr or46r51q 3o6m5?o ,,lrr jo16or3nqot Lot16Bn35r,r 3r'rq6jUo" gsqoqSBolr ?n$.:5olr o.:r'rdrtg" 1-rsgoEsSllr'l-1r.r6oXg3$m 3o0o$X$o 23 - 26 q630lX6o t\paodtda aotia$n L Lr|ntrrPa l0 - 13 oAlAd,AJqo. 2009$ )p96t1t1* LhpaiL\A qs66rnr6o3o goSo0o3oLr qc x3o6o3o32t6o Jc)q,o6oJoL Jo&6cqo; o36oqo?q lroyroboc amOoglgo phOAOAta aatlpar arnl/,Er t6,JppAAiA-6 Lrjrr4o3nqmt J.l<6q.:335goL do2<4o rq6n5L: brjrr6or3SqoL Jr<4q1365goL dr'tAo60O1bbr Rr B6lJGoCA?o quo$gob db50r5J6oAd$oL 6r5boq3.: lro$6o36qolr $6qrAC56ol, orsg33gqo0.x6olr &".qanq1 3 5rmt65o $Xt6Xo3qo <-)'

LS?t 0656 L01 -L Jb0fl XCOm Jm 400 C60 ttatlqttoCJt taarJCr60 oa.qnl,. 0 ! l E, 6![orai]q'oL a.ilt 8 orR.r 095 12) 2E 12 0l sljLo:(995 32) l8 16 .lE Cq ?o[6,': financecDm@parliament gs U roo/e lr.:;l.r6or3;;91r'rlr.).rt6Jll.)fl050olr L.: r'r 16 5. 5otr,:11o o ' p;;J.:16gsC;;5golr';g;6r'rlrL ;J.:,rl6sgcrG ;;or1l,r lr3o.r5.rr,l;;lr J.>,{An0r',5r') ilo,i)6, lr.:J.rrrrrD30,rlr')lr ,1r'rGlr$o$';113ooL 67-11 3It,{ol).) (,s ,}.:169q'.'3J515olr 16 5gl.\3ll60oL o,,r5.rh3.:q, b,,,1.:6r'r63q;;ilggo o5o11rr.:go3oL l);ylroot Isr4ilrr5oqr6115or 1r..,;f ,:6or3;;glcrlr ,;.:5r,r5rrlr .]16r,r1J$ 17'V ,,btj;4oXngotlt lt,;6og,obob,>pt't .J.'lPe t?o p.tl,t 7dolr Zn$t6ob or>rtd,>bn", ,,lt:bnq0fogot SnbXopSgdolt 1nb.>bnt" lt.>j,>t4oryXqetlt 4>6o53o pr4,tdflolr Znfi.>6ob otoefi;tn" p.>,,b,>j;6orl1<?2lr et66,;67q, S;5o53o,, ltlj;6aXng,ot b ltssr4frnnSt t lopnjflo" 6ng'oqfi o lt SnSrSo lt asrtdotX", raro3,{ildol t 5,:ilroilq,oS.rr'o;1 ,1.:6r'r6J16r'r;;;1fl1;drr,' ,,1r.:iJ.rdror31g1r'rlr ,y'r61)rio,Ilolr ,).',,{s6olr 'ilglr,rh1}" ,1,'6r'r5olr .l6l,ltil6olr.\. 6orblrgor, flob11;or ?lllL,rb,rflolxr ilL3q;;q116;, ,1,16r,r6.)16r,r1yjflolt o6o11o.r$rr16o b.:3o5.rG lro-lr.r r151;$r'r ,y'rilo$;;$o, ,1,:6r.r6J(rlr1;J$olr .:3$er16o Irsilst6<n;11;lqcrlr,1r.r51)drcrqoL .).rlq.r15s. psSs6oro yl'J66iltll'l,i). .)s$o3o L1 ; J;3oor, t. 'b1r6.:l o ,1r'r3o$1$rr lr or.;;1i15 q'r'r3.>16;;

Ja(,6Jvc60 UJdJ'1o)UCR(r)L JJdRJa06OOtl LJU0656L,O)-L,JdOfl X0t5(') J(rAOOCO0t) 28 6(')0Ab60b Lb'S(raOb (,)daoRJ6 N'19 3moL0o6XL: l,rjrd'o3CRol Jo60d,oRoL J.rq.rgot AoJd' 8oOtcq3fuq. qJ I'JJrSoGARSaRo $o6rq.rqSdoL loboo $.raaoq615oRo ,,lrsfl<ropqot Jo506oRol, Jsqs$oL ?al'Jb3a' Lr d,or3ARoL 3.$o5oL Jd,r,CJ$oL or63q33o 3.$c'6J6e'$91f":,,1'J#d,o,JJR-L t.r3sq.rlr.rb4o 3oqXjLSo qJar$Clol, ?lgs6olr 33[.rb3d", ..t.rj.r6o31qot o63r6Xq 3.fi"Gts",,1oj.x6o33q-L ls.r6E65- JoqSjlh" g3qoqgdoL ASgsSot ?XLrb;l", .l"rbrq0$"S- ?;Lgoq33d"lr ?3lr.rb;f" tu$6ogqoL ,1.r5o5?o q.f.rgXdXlol.r ?3$.r5oL omlrtX ' .rt6o 6.r3oorJ6L: q.r.rq6o6Xlr: t. aXqojoA3oq0.r, q. mtrrqo.l0. a-S-SrlARo .JEoL l$J.t6r,53qXlqo $oSrq.rqgdr q.r llJltdnJJqt.,l, Jc6\0oOtOooL 67-X &gbqol,r qr J.l6q.fg5$oL d,X6qc0X5golr o.r6.rb8sq lr3.$o58qXiqo o6ogo.'go3oL $Xl,oo ,.LJ#6,o,JCRol, .1o5$dx.rqol, Jrq.goL ?Xlob3l" lrrj.fiopqolr ;s6o5olr J6ofigot o.r5aqJ3oJs5o5Jr6o3J0Cl": .,1,rjrc,-JCR-1, b6.rqrL.rh.rqo,j.,rqClFAo q.rSsg3lol ts39.$oL ?3bb3d". ,,Lrj.x6o32qo[ o66.$Xq;$o53o,,Lrjr6o33qolr lrs6BX35o J"rAJl,"" OAR"RJblr fu9.$ot ?3lr.rh3d". ..Lrbsq0$'oso 33L5"q3Xd"lr 361*b31" ltj.#r-33q-lr;.l6o5?n qraJ$CICdoL ?39$ot o.x.lctX" $'r4&qao6oll Ji6RraAS0oL Lr-63.$otrg"qxJ.,6g.'3fgt ?3L.rtr$oto 0L3q2q-doL 3oL4f4. tXtar$ 8gq"J"83oqo ;o0o$3$olr orr333qo0.r6g 28 soraaro 2008 V

bJCJ6o3Cq'<'1b Jrgr6o l$j.:t5o,3lqx.rb l$&q'5lrrbr<x, 3crq.ogllrtso g.:Aqfoob a0or6ob ACU!bCb a3b({, l. l!Crd,o,3Jq'ci, t ro{Dl$bJg, 3oqrgfroU (-ujst6o6gq,ob b.:3,>6o60p9\xr 4663, N4l, n.12.20o4, a3b. 200) 122-9 apbqroL A9-2 6.>go9lr (,JCAJO('IU ACAeCao Ao6$f,bd, ,S' S$beJoo: ,€. LqC$,%Cgxeb Ja6or)oq,ol., JJq'rOrl.,, ,,b.: j.:l6o43q'ob 3m666oq,olr J.>q,rgrlj ECUJbCb" U$yr(rA0qxrb Jr6cr6oo, (,J(,do&{'o o3bos,." Agbq,o 2. Cb JJ6o6o J&.rCAgqA3U 0r6ofoCU6Cbolro,r6JgC. brCr6o}3Cqxdr J6,CtoeCE)o AobSoq, lr)r3J63oq,o

p6asfr630oon b,>t6rorr U.>jv6o4Xq'(rlb 3r6o6.rJ J6oal6tg ,,bsj.f)oRjqxrb 1j5AJ(,.)UibJ(m JsKtfrfdo arAJOC0ol, 0Cor6ol, ECbJbCo" .:) t<'r6.:qn <fuexta5os Jr6('t6Jdr(')eljdr AJbrbCA r.s) 3,$<n6Jt6oglgob doggbotr aotgto: JrEc)6oL J{tnCdloU aerAb(p0J A1.>3tsn1r493b.> UJCJ6o,3Cq'srL Jr.r666r'rq,o[) Jrq'JOot 0ClrJbCb rbJq'o JJSo6Jf,ardortu aCAJAJ3forU. r.8) 3s6cr5Jt6erglrJob &,eC0ob Ao$i6o: JJFnEJf,oftIJol, 0ot>6o 16<$ olr, rex'6 3o6r,Jt5oqnb $q'JOoLJoBoL, AoUo ggql0saoljoq'3bob 6rbtxndBooe'gaou Aot6od,, Utt+CfuCe,3crgq, oC6Cl, OJq,SCUq'o oJ(orlrJb<nb ArerAb(Eq'()l, ACbrbCO oq,g6o.Ao6o60hq,o o6go6aqSrrrlt (br64g.rbsb,rpo lrx419dq'o36,>) bgq,0ou:S3qx't0c$.>. J.A) J,)6o6J6,erftl3rfu drr('rrorqn v6lro: Jr6o6ol., J6crdorfu &,bC(Epo, t$j.v6o8cq'(jL Jcl6o6clqiob Jrq'JoD SBgcbJa<ib{('o ofra\ &x{d, orq&ruqr) DC.oJUrb{nl, arQJabq,cq'oL acurbcb o(,C6oogo0o60buqxr o6ge6alooJ b) J!ffiJ6creljol, tsoSrblrfd,o (,rtufuo,Cbr: 0l) 3r6cr6Jt6crg[rrb 0rapgbrlns6 (uJrg8o6C5ocr, s3oq105q,o bs6ry55olr qr,rgc6.r6U36oU [grrfti v Jr6<.,6J6qd6rf, &{CAr rt6 6JacrohCaL rg@q,CbCq,o bvrrpbol, AJAogotsJU brb3q€$ogo bo.J?O6o(.or6. bb) Jr&,r5Jtqarftbol, 05gq'C6! boJXrOd, brACaobJ3q'o tu$oq'$C 3.>6o6afna[ou 0oq0.r p3q,96sU "6, "C.6"Cbb bry1g6ob llo630obr3q,o 6r$oq,t3 b.A) Jr6ct6&toeky,l, brgqTEJ boJMOrfJ brfx3oor 6J$oq,t3 3$<'63t6oglgob aoqgbr Ar3q'CEJl, J6 AoJb(,CEb boUx,Ool, br6x3oo, 6J$oE tC aq,) urbcq,a$oaob Jb)qrr tsobr6UUlr,o grq{gc}cgcbCh 3.:6e6Jttu'rgl6oL AoRCol rd) grdfoaobb bJb3q,a$ogoU JbJq' go6JElrU6 3.>q\9C&JR COCAb b 3) 3r6o6Jtir')al$ol-t 0olt.>q'<'rqr63q'o go6.>6Ugt6o 33(,366o o0 Jo6oDro3ou, (ffic(,oJ ffird,oro B6oC(l(,C0.r 3r6grsJrloal)oh a.Jaoc-.cat Jr6o6,J6o&lool, aogob S 6rspoo3tr36tt oa Jo6oJ 0qr5od.rdt3o0.rU, OoAq1AtJO S6OJq'qlC0r Aobo 0o$0p38.r. bg) 3s6o6Jtlogl6oor Ar(RC5oq,o 6^rq$ob.:qoU, AoUrJ6,Cbq"oU JE Ub3r brbou AJeJbJbeCqhU a{,C6obou 0rblrrtQ3isx)lj SClro 3,>6o6Jt6<'ral)o vi rAtC6lj 6rc,aC Urbou DerljrbJCQU .16 tuUr3tfubgq,U b) JJ6oEy6oftI5ob AdJ6q)CbJ U5C6o,!Af)ol.,o L,5A5f,o,q'Cbfr,3 IlOrEqo)tloCb(,,16: Ar) Ji6o6&,crdool, aodrt6op0r 3g{6r,r3.r3?<rtrnb (rf,S}JoJC0s,r6 Jr&'t6Jtrx'ttloob A"eoor 16 J9.,6rreA(oJ6COJ 33t6o3s3aor1oU (r,6CCOo3CbU. b5) Jr6(,6l6srtlod 0oAJ6oCOJ bJJ6oJao6obm odrArbotr0oCbdo Lrjs6or3,qmU SCadloAJborr6 e$rgffi CAgq, 3rq,(.C&Jq'CbJ0o,JE Jr6o6J6r'rftl$ob AoqCbo<r, J6, $rt60ooj06g0.> lrJC6oJ0o6ob<'r o66r6otq3o36tso lrr#6<,t33qiol) SCa6xq6$.r,r6 (9JJlOad,,CAUqr) grqlACbUq'CACAo 6.$ 3s6<'r6Jdroalgolr aoasCo3bc bsjrrio4Sq,erb ('l6Abd)o3 er 6d'rgrq'ab6oa bC(,AOl6PJq'CSC0o16 JJboEJfmCdOoU AoeCAr 16 CSo6rreOeCbCbJ lrJCr6oOCq,a)U (''6ab6og eJ 66.:3.:qtdbl6o3 bCq'ACaftC('JOCbU. A) JJ6('|$f,ogdool, &rftJ('C6ob J6o69lr3o aop3bgq,o Jal6t Uq,OJOoCAo Ar) Lsfuq'a$ogo, s(9rsbbgqtrftgt'r r6/(,J l-r.r3rlors6<nrrroln ('l6arbotr0oJ/eJ$ClrC0gq,Cbr, dlrJC6OC6o, 6('laq'CbaJ0 Ao6rgoq'Co6r aooeClj 3s6o63t6oglgob ACAJA{Corao, slrgomu J6UCb('lAdr A3Aoft6.rAo Jr6o6J6oftloou nCAUArOCbirolb eJJr3ao6C6oo ArAJ6o,UE lr,>ogts.>o E3b$q"r,Cbt3 &e6r$q'Cr'lbr .>t6 &ryqoror J6J$bCq,A$oScr, bs06ro,Jtso6,olro ele,Ar6o$rOoJ/ergCUCOUq'COCAb, dlrJCd,OCblr. Jr6o6Jd,ofrbot OCaJAJgCArao 0o6sgoq3 o6AJ6otr13ool, (elSCUCeJq,CboU) r6/ar &l.,JC6Ool, aCEJbCAT Jr6n6J6x',al6oU aoartior, sbgonb Ab) st6lr30o0olr ACaobgCBJAo Jr&i6J6xidol, Jf, rbq'r3b al)JSr6fuDr r Bgg.>bgb.) q,d 3r6sl6Jd,(r&kyL, r3ocrd,o: 3r6o6JCmgl0rl., A0(,6()5 Ug6o)3Cql(r1j Jo6or)oq,ob Jrq'sOD A.A) JJ6(,EJ6(,&!5ob o6()0oJoo6o: JJEctEr]fmdOr[ o6o0oJoar6or b.> j.>t6oBgq'ol, Jr6,q'rAC6OoU l$go6r6Lr<'rbJAoUXrO(') JoAoOCoo.