„საქართველოს საგადასახადო კოდექსში ცვლილებების შეტანის შესახებ"

J6ouldo Lrilst6or3nqoL 3s6orSo l*1lsr6or6qot Ls6.>qoU.:boqo,roRfldl,ts" gnqoqXlXlot ?ngsSoL Entsbn} 31bqo l. Lsjrr6or3Xqot lrs6sq,>Llhsqo ;opnjlrtso (,,1r.>j.>t6olnqolr l,s;sSo6eqnlqo 3..,G6n" Nl4, 31b. 50) ?ngs6oq oj5.rL ?n&936o g3qoq6Snlo: l. 3n-12 81tq,olr 2l-0 SsVoRoL ,'q' il3nl15i$o 6.reo1sqolq3t ?3fq36o t6np;jgrxrr: ,,q)" 66o}..' lr.r6.>q.rltbrqo ot66r5o36oq,r5 0o3sqolr Cn$.'t63n<n; q,; sr6str0X$;603o (rr6iJo3nr6golq) oC6oRoIR .)o6os 600166ops5 recr?qolr ouods$6. z. all fubqot Jo63go Ec$oqot -4" JA5J6" E:0ogJqorq3t tsCARAao $'3lxn .4dq3b3rtC RrqaCl, ts3lrsds0olr .16o rar6L$Cnlr Xr6<'r35Xq ltsgXS$o8o ,{6oqaeCdr6Co}ot aobCe3r,o, lroq od,arSo8o;" 3. 52-X &gbqoU Jo63gqo 5r$oqolr ,,6" Jt6i$o Br&rgrqoAaXt AChCAo SClrJaraoLuq 6.ry.rlob.ryolr 3,:qs8\Xqos frrL Er6&rx6.r) qJ 8.rlol3ot $otarq.r ls3.tt6r'r 66tgfnt 3dx'r35Xq o Jot6Clols):' +. a3-100 fubqo B'*rg.lqoAqXL t30q6o t63q.r;lgrrror: arqrAtqCqrq sq6o6b3s Rr I. lsS.r63o/466$ot.6ru (a",te" bgoCrr t66U$t6ot At6<.rJStR lr.r.s65go3o r636ot$t6.1.ynrt qs;b6aqC}rd,Ci1qo Jod,XAoU.r) 3rqqSSXqor $ ,,&JbR" 100. AJR.t'1.!tb,)qol, txq35gogo3.1yx'r 5oa36ot AoSolXls. J"rq3itoo, 3.r3sqot$o52bXqo 13o5o0o3Xr6o tr;fto6<.not qJSSS"AqC SrSObJRAAno' 3cr3.v6ox'rl-r b6q.r1rob.q<.r rx4S,s6ert lrxq36$ogo,1.13rx'r 6o06o1t ao6o]38oL 3ot6nor. 2. lr.llr6o,33qx'rlr ao$qsfu gotoSXrn Jo6o 3rq,eCa?Ror S;"q1jlr- 5.ro,3rqolr[o6g8Xqo go5o3o33t6o loj0ooSenoL eoVSd"aRC, 6u6q.r oLXoro 6o6r€o,136o trJ&riSsnotr, t6o0qoL 3gq35.ry 0"edtqn €3&nlrl3sqo $ J"q&fl-I, &bgq3rm o661638.r Se6e,to,.t5 $ 6sSors3otXgq38Xqo q$366ob3.r5, g$gbcq&ror 6o&v6ox'rlr ls5.4rlrsb.ryo o66s5olr lrxq36$ogo3.grxr 5r'lA(6<11, &SolCAot aot5oo,. 3. lojl6o6qc,l' &rlqc;tX gottoSX6o Jo6o (a.vreo 03f .1643 goto3X6o Jodnb) XgqXbc&.rlxqcr.r trolt6or3gqgtso g.4ct.rb.rqoL 6sq.rbqot s6/qs qgq.r6or63}ot i"qq1itqd.l, q.ry5o3olr.rt, J*g.rqslsbsqo, ot<r3u6rnto b5.4.r1ob.4o .rq6n6h3ot Jr4og3q1638oL 3.r3qoL AJ6C3 l, &',$qcJoL Jodlre<'noL &r$ar.,Lt?o rq5o353qo Jo6oqo 5oa6Ao (L*qa6S"g"J.r0.- 6",aC6") Sr2onomt $.'6€r',Aa,.oeo 1s6.ryrlob.4r.r qr t.r}sJ,', ArqqfA1q1iAdnl, qCJqJ6od,aa{,Lrl, qr bJsSSer qr$3tXA1q$3}Ao 6cqclrsbrqot 6.ry.rtqoLrt. s3 goto;Xr6o Jrx6olr'Lo6oqolsb.ry<'r sg6o1jb3.r (goflrxt3tr.l) beCt" 0ol-ro Il.l6.4rtsb.ryo qgq.x6.r3rnl s6/q.r }o53i SraeaS6"R", 6.rq.tl*b.4ot 6.q.rbqoL q$.qrtgX63bpo lr.r5.4rlrcb.4rn qrA.rqdrlL &rtuOCadrrL t"g1dgqt3. 4. lro$6o36qolr &'r;l.ry.rfucnot #€jc63 goto3Xt6o Jor6o $ Xljtxn2t6o lr.r$.16A-, 6c',aCqb0 .tA Js,q1iltol, 29 -X fubq,olr o$sb8.{ 16 $.x6&',3tsods 31q0o3o q,r$3tCaXqC3.J loj.rdro3gqo8o, AJqRCdOqG, .r0 3oq1]1loo A;A.rR"lrS"5iCAlq. goq.rlrchrqot Ssqrbqot $/q.r qx3q.l6o6X6oL Arqq$?qd"L qsq6oa&3 9s56b.ry3&ror 3o3,v6oxrL 1r.l6.rq.r1ob.4o o6g16o1l 1ooqX5$ogo,1.r6rx.r &136o11 3o5olC6oL 3ot6nor. 5. lrs;j.:f'o,pqnlr *",irq"fu gpt"a16 Jd61, lrrqC60o3oJ4rrr 5ro06sq ao36o$33.r .$sp Jottnt &.r;!ryrjolr Jo6rRcnol, &.,S0r'il.rBo .qSot6Xqo Jot6sqo 5"13A6". 6. 1t;p6or6qolr &rjrqsJCcnoL .l6Ajo5g goto3X6o Jr6oL L.xxq36$o3o3c11rxr 6r€3ao.t 5.aOrt"a.rqo o66u5oL aq6 &5o]2EXqo 9 -5ots5.r lsoqXS$ogo,3.r6ocr 5",4C.i.. - 6. L,hqX5$o6o3.rgcx'r 5o336o &gqao3o.) qa 3o1-ro 33133qs (3.v6q.r orX lr.r;l.tt6or3Xqol-r ts6qc,&,o 3o5o$6dXqols) o5 3.r5<r50qClRc,3oo, tt3.r 6c3 .116 7. Uo6sqrlrb.qo o66.15o 5.qr8\XqL (5rfu,r ts3.fm r633tgr6ot Ca-aSxq 1,""AC50-4" 66ot$t?r4ort e",jS1ftdf ADlql J;d,oLJ) 6.r56b.rq2lot S"6,qaC5"Rr6 I L*33x'r qqot 3.qc3o &uSolot t.xq35$ogo3Ja3c, 6o036o qs cds3X 3oqr8o g.rysLg3lr 0c1r lslx6orpqot g"5.r5lo.r &6olrgr6o'L et' goqaC5.q" gr'lC,Oot 6.ryoLtbJqolr 5.rqsdbq3qolt 3o$&rlc. 8. lr.r6qJsbsqcr ot66.r5cr3o 6.{.tlr.5b.tqo1t S.qrSbqpoL t.t5rqstrb.tq<'r 636otg6q3rnlr.rr3ol, l$Bofx'l R-JdCGSCb"l, 3o63Xdlr, 6.ryrlob.ryolr ' 'J g.lqJAQXq,ot L-ea56ng"at* 5oa6ot AoSolaSolu qc 5,l&r65X&tL Jo(ddlrJ ' RJ $'3t3dL cqXl6lr 1,,!i6o33qrnl, go5o5lo.r 0o,5ot$6o: 9. Xsq.rlrJb.tqot SsqsSbq; o AJqq3l1qcrs g.4Jub.qot 6,q.tA\Cqo1, tsrqXS{y6o,1.4rx'r Sr',ACCrr (a'so, A#rolt lrs1Jdx', 66'lr$t6oL A(4xr35tR lrtAC5$.A" r66olr$6.r1yuL qJftCARCbd,CarJqo JodrClol, l${Rf$cgodJ0(m 6r.€Ad,o) ao1ox'onlr lrs6cqcloboqo q1JqJ6to.rto, b6.qrlrsb.rqar qr L*Yc, o166$o3lor$ Ao&rSC6otJl, qs lsJr6orpqot lo3oq.rlsb.4m q.r lls|.rXn Jc6c6aqd,RcnC&xn qJRaC6oR tb3s q<'r,pa35$XlAo. 10. lo6.ryrL.rb.rqo o166o6o .l3 3oqapot 130-3 fobq- 5.rr3rq'oL$o53bXqo lrs6cqaLrb.4<'r ls3.l6orsqqc6qg3ot sq&rBX6otrt Arqq3b?qor 8o&rdroxot .rq5otrtqo Jor6oL 6X6ot$6.6ooL 63lsb33 1s3.l6o 63Clr$d'ol, #6r'rA5tq lrssp5$rt $ o3ooo6 Xt6XS3XqgoL Solo3olr txry36gqo3.1rx., 5oA6ot &6olCb., Lr;!6or36qot 3oscrSAqXlqrnnor qrRaS"q ACAo'bACAClto.'. 5. 122-n fubqoL Jo60CRo 6s$oqoL -4" JlcJrEJoo dilcr.JsJ6o 6$o6sqolqgL ?6eqn6o 6nqsJgooor: ,,6) ,,Ls1sr6r'r 6C0l66oL ?3ltLn ' Lojrt6o3nqoL ;s5o6rrr (en$st60nrn.: q"s Jo6ol.\ 633lg14oo) sr4rt,.)en$s60X(') (st6sJo0n60o1q) o1r6opo1q 6.:o3.:qoL$o5Xdlqo Log;r6t'r o53or63.13oot.>.". 01tqo 2. 6L ,js5o5o ,:SoJ8nqp6lr 2009 Vq'oL I o3qolroqsS. LsJs6o3nqoL )166toqg5$o 3oL6oq lrsr;r?3oq,o

0!5a5600}ooo 85610,rr lrs6rqslrsb*ra .ls;|l<6or3nqot dDq1jlr?o ggoqndndoL t36!5ot t1lrsL1l' Ur$6or3gqou 3s&o6ot J6onjgtn s) $o6uqo oSgor60sgos 3$<'r6J6ogilgot ?nbbn} !n) d!5o6J6o&hot Ooq$ot Sotgto Jn5o6.)6oCJ0ol, A"eaA"L &r$Xto.r,,trxrr4o 6nnlg<6ot ?nhrbXt" lr..'Jr*6or33qrrL ,j.:5o5?o 63qoq'n63}oLs q.: R.5A)ODAClol, ?69.:5o.1 or.ro}.:$n" ;;6<'r6Jr6onj6oU 83318s36d.:, r4o8poLr 3oL6q3oor 3n$sr633<n.: p.: sr6.rl.:fln$..'r6f3rr (.r6r;o36t6go3qo) o1i6oqo?Ro Jo60dot 606oL66rgos 19.: ?Xtr.:d.',8obnR Anolo 8er5.:gX8os dstoL $sr48oXds 0otq6ds ltAsr6o 6nnLgr4?o. se.:Lo.:5 sqlrrSo?5.r3os, 6oA Ll}oljgoL t4n6oLgr6rgooL.:l.r AoSolXdlqn l'r63Aol'6f)ncoo Jo,rRo $.r63r'rsq6X6t lr2donjgoL Ll6rp.:ltblpo LsoqnSgogo.plyoo 5r'rflX6t, r6r'rflqoU Ao6olXloLor3o[ s6 oJ53].: rAOoR1d3Ro 6.:6bo6go3ppntr psesgX]orno .rq3o5oL6r64o1qo $rr60r.rnls. L,:6,>psLsbsqo o166.:5o3BL 3J51I.:rn $1qcrfls Lry.:6o r6nntr$r6oL So6s6n8nlo,:5 pr o6qsoS r635oe?o SolagXd.> tsXt.rlsSoLrr Jdro63qp66loL 6;6Lo<6go6qnds. s.d) ,pSo6Jt6ofigolr &ryo}ot 3o$r5o .p5o$dro3j6oL 3oq66ot 3olr5o,> L;j.:6o6qot tr15.:19.:lr.:bspo ;rrgXJLolr ,,lrsAsr6o 666lrgrrrolr ?nltt3d" bsjo6rn36qt'rL ;s6o6o.rE ?nlrslsSotods?o 3o53s5s. s.6) 3sSo5Jr6onJgot dor6oorsqn st4lm st6;trs3g$r:r6fl3o ;;SoGJr6oXJgolr Sobnq3oo f1$st60nor Rr (.,'r6.rgofl1r6go1qo) ol6opo3qo Jo6Slotr t6n5oL6t6sgos qr TXLsd.r0ob.1g 3.'rrro 3o6r,,633rns }l$oL $s63onBs Sotqnls lr.ryr6o 6m1,66?o. 6) ;s5o6Jdofigot go5.r6t36o pst$Xor3b l,s)3s5o$t6onJgoL OogXbLorrS q.;.p3Bo6$oor slgoqnlSqo hst6lnloL qs3o5.>5U$oU $5o6o Js5m5J6o0J0ol, SoqnN otr 6o3oo$36t loSSngoqs6 lr;blrt6gdot 6serrXrnj,.'tr. d.d) ;r5o6JrioffioL 6.r3qn5s dotrgggot lttn&rlrs3q. E.>[nq$n ;;6o6JrrroljgoI eoqXdr 16 0oobpXSL 6.r3qntuL 6o2,X6gol, Ls?38roL.r3q'r.r 5s$oqtrn. d.6) ,p5o5Jr6on;lgoL 6sgqn6s loXgggoL Lsr6ASoor 5s$oq$X Jss(,e)6maJ0oL Aoq&., s6 ilosbqsSL 6s6q66r,L lo?XCoolt ts.\d'xiroo, 6s$oq$1. I.q) tsbnqS$ogoL .)bnRo Bo5lSt6dto 3rgq$Xqndnlo ;.r6r'r6J6rn;J6oL Srrplds .:6 $s6eoBodL Lstnqf $oglnL .rL.rq ,iyr5s511116 1.:q'qXd2q3lnlL. l.n) ;r5o5Jt6o3;lgot &rltqoq6gqo go5s5L76o tsgqg6glo oA Jortiorro3ot, r6o0gors iloasr6oqj a,6OOqgf0. J.r5o5.l6e,0il6ot &rR0a! .ls6o5J6o6jgo r*6 6$r'ro$'631r jo5;6116 ?3p36nllr. Jr5o5.ld'o1J6ot' Ao(;il(,I' ?n3ort36s?o q..'o$o6X}.r rq0o6oL6dr.13o2qo or66.'5r'rXAoL 3.:gXdro..,qldro t6nL16L6ilo. 1.3) ;r5o5Jrioffioor qsq6nSogo A.tR.tlrbtlqolr, Solrs,y6nlqolr s6 LL3.> lrboL 6.rq.rlo\gob oqnSolot Ab6lr!$(A6ol, $nlm (J6o5goJo) 3.,,5r,r5.)t6r,r6jgo .116 .:p5X5L r6iloen sbsp 6sqslr.:Lsplr, fotrsy6XllqL r5 Lb3,r 6;q.rtrbpSq'tr. v 6) ;r5o6Jr6offiot 0o3u6or$s trgt6or?ort6olrro lsSs6oq$r6o3 lt655Rn600}o,.t5 6.s),p6ro6Jr6r'rnilgoL 3o0.>r6or$s 666or,p3?ot6oL qo6nilgo3$or6 .].\5c)5J6r.r0J6o sr6 n$'o5soq0lqn5X}.: 6t6o;s3Bot6otr BStrsls8olr qo61j6o13}lr. 6.I) ,p6o6J6onilgoL 3o3s6ornb l.r.rnt6orrtso6oln o<66s5o$.:gonl?o lr;J.:r6orgnqob $gr6olrlrors6 ps3s3?<xtl$trq pqqnlXq$nlos6 J,\6o5J6o0d6ol, Soq6doo .:16 o63968.r L:3t6os?r.rl4otro ror66r5ots1p1dftr tr,Js6rnSXqolr $614o}.rborr5 qr;.r3?or66}1qo 3sgen81{6t0do. 66) ;.r5o5J6o$got 0o3s6ornb lrsjs6ornpoL ox63f,t6o3 qs 3<6r3.:q3L<6o3 hXq?1r65qCA0for55 . .1s5o$6r'r6JgoL SoqXlu v6 n$o5.:sq3qn66d.: tr..lj.:t6o36qrrtr rn6flLr4o3 p.'' 316.rX.:q,f [drol b3qB6;t6gq6dn]lr. q),jo5o6J6on;lgot &,r3t4X6oL Jriogglr?o SneStrqn dr'lSUtROrGo1Ao pn) lrlbCqa$oAr'r, st6slrstgqffiogo r8qr ltgt6or.;tsrot6olro ot65.:5o$rgoJ qs$XtXlXqn6o, OJtr:aC6n, i6srARSA.>3 &'l6r$ogn<'rlu Sooqnlr 3s5o$6oX;lgot tsf;?.rxxN?o sLnom st4 sr6tSlx'rdL. q.l) 3r5o5}tro$got Bn3Xto36}stso ao6ufoqn or66s5o$rgoolr (qsgnLn6lqniloU) sUqs njtJgttlgoU tsg3rUnd.r ;rSoSJt6onJgot 3o0.:6o, .:Lnoolr .r6t$olotr tn3orb3n3.>?o slrXrno st6 sr6tr68r.rdL. q.6) ;rSo6Jr6onil$ol, 5315(',6(, Jr5oEJ6o0J0ot, .:Xgt'x4nto s<6o..'5 lr.r;lv4o4nqoU .).\6rq,raC56otr tilit6iio 3g6ors$ $oq6qs3.>, .I'3q3 ;ldqrt3oqo, .1.'ho}3t6 s55.,i1st6odg p.R) .r!5o$6(,0ihoL o56o$cx6o JrSoEJ6oCd$ol, o5o6osgo63}o o16o.'6 L.'ilrt6or3Xq<nL J;t4qs315golr $6r6Xlo fl16orst toqnqsSs, Js3q6 ;3dqs?3oqo, .;st.:d6tcr s511og;r6od;1