„შემოსავლების სამსახურის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“
📋 განხილვის ეტაპები
I მოსმენა
✓ 75 ✗ 0
საქართველოს პარლამენტის დადგენილება (1)
II მოსმენა
✓ 74 ✗ 0
საქართველოს პარლამენტის დადგენილება (2)
III მოსმენა
✓ 77 ✗ 0
საქართველოს პარლამენტის დადგენილება (3)
კანონი
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2014-02-18
ბიუროს ნომერი 143
📜 ტექსტი
საქართველოს კანონის პროექტი
―
brjlvrorggqob 3rber6o
"0CAetbl3q,C0ob
bi0b$'Cfrrlr AdribC0'brCrf,orSCq,srJ 316<'160o 63q,q$ot, ECOr6oll
orc6r$9
AJbqn l. "ACaobrgqdol, LJa,rbgf,ob &Jr!bC6" ti$r6<r6Cq,t'rtJ J55o6ob OJClc,crtgq'otr
LrJrffiAeCbqne 6"469, N7, 09.03.2010, AUb. 25) AC-s 0g\'o 8.>Oog!Qo\dr ts30a$6o
V
6CerC6ooo:
,,au\'o s. usasu,gqou ol6!e,f,oeJq,<Dr t Jcoolqpy,o U8q$rBciro<,cbc0o
1. l.t6lsbg6X0r6o3o ArSrq,c(',6ou A3b6ruqdoUJ, |Jiaurbflr,ob 891-rrb.:0oL ot6.:8il6o09q'Lr
AosolCbgqr, U8q,Cbra',toq,C0ot gld,t(,Cbao UEq$J qtslr, ofuq'0fu3r6gqxdr,,&'rqn6oott
0CUJbCb" troCrtr,%Cemb 36D6ol, 3cC, 3la (6,6q'! 096bq'trUtuq'., or6rqou 6saoUCEC0rl'oJE
('rJr36o6C&Jqr, gtsqf,&fjJ), 32a A'r 3&C 6.i6q,r $-C ACbq'oL aC-3 J"Je$r,lj -b", "Q"' "3" QJ
,,t" $9:g6$gaoUr q-or AC-6 iUFJSol$) qgbqfSoor.
lriCoorq1f,o baSoq'C0C0oL
2. brAuobgddr o!6!A,6cfqrt, a$l6agm0.S"
SC6$Oell, O.t6C&olrr q! 0car'lg06Cbol, SChbl, .r0 3$t'6oU 6r6l$tq3dli3qlo Sgqtbr0r'rbrcCbC5ol'
g!d,6ql03o JAoC$ lrr$tr o€Cq'eil, g06.)6110rr Ar6&Jd,o.".
aJbq,o 2. cb Jrffio l0edac(xgcb b.rar'rCacs600obon6rac.
m̲b3605o9050o
⊆汐ク
諄
60…
・
ポ
"
განმარტებითი ბარათი
6!64!6OC0ooro 0!16 J(,ro
"6COctLiOq'C0ol-'
J)
UrarrUgld, Atr$CA' t$d$oSCq,stti $6cr66o O8q,.q{bot 89gr6ob oru'r6.rt3"
trgrfE,3Cq{* J$('lEd, J6eu|O$C
tx"6{r, o68cr66roo) Jt6a,6i6ndodr &Jr$C0
!.!) $ffi J(r,c,ebd, &{CDd, ootCbo
$6o6J6odOoL Aoqgbou Ao$0t)oi g3r6rU3fuq, JCfxroASo brar6oqlbrnq vj5boo
6$bc66ory&gqn 63qt(dC6ol, Cribgob U{ofx'rC6r "A3a"b,)gq,C6ol, UJa[,rbCd,ol, tsClrrbCb"
U.:j,r6ogggott 3,>6<'50o, 3gtidr'49:
r) AoeCqCe rdar "}',qr,o(r,b &Jnho" )Llqr, Jr6d,6o lrJq,ro
AJbqCo"L B36g64or,
6o0Xq,ng 0oono46ggor ,,43&'rt$gq,C0ou UrALob"Jf,ob 8gusbXb" UljrOo6gq's'b 316r'160o
"6
0C"Ogrqt".
b) ,,or6rqoL adlb3b' UqJrOo6gqnl, Ji6s6ou U€UdSCq'tO, &,eC&Jq, ltj.r6ogqxnt.t
Jfr3$oq.cfuol-r 2003 Sqr,lj 27 o$5oBEt6oL 1,1538 b66Cbg(!6.So ,,oa or6rAe0b(')bol, io6or
orsbr0qg6obtrn3o 6gl.,bol., lprAdlooC8ol, tsCbrw, 6,oACq,s,rO gtsq,Cbr r&o r0rfx!6
Mt-rU.gfuaOo3-Ufuqln oy6cqo" 6r&c6go0qteJ og(r)qlbJ e,r or6JAe'C&{oL, Jo6oi
fultboq9.>6, 6o0gq,os0 0o6oJc0uK3o UaqdJ r*o \) 6ob LraUobu6c06o3-l.,r0or(ye or6!eo,
la<le$Oq'.d6') lrbo.r-0CfuLrSq$ot, MUob"f,oU qLraJaoUo o,.5raq&ebob !B0('r Jotr)o.
r.8) J!tu6&6o,&bo[, &,tr6o
&ffiJd,otbob aob.$or "AgA!b€q'c&f, UslrJUCodJ ACbrbC6" l$Cr6(rAC(xdr $6c6ou
egfuq'gbCbob 0gll$$otto0c0o 0o6c6r b3.x6ory,9bt6q yJOCbSo 0rEbo6OoCq,CAUq,
6OE oqf,hB<r,i6.
J.b) $ffiJfxr.ei5r,t do6.d,JAn c6lro
J6tlglJoq, SrF,A',A6C6oqr,
UraLrbud)ou tsClrrbC8" UrMo3cq,olt 3$e6ou 0g-5
ik'36gftA grqr6eCSr "ACArUJSq,xboU
og\n, 3gtd'rq:
- ,,&JA"UrAq$ob !")ar$gdd, &JnW" t$d.f,o€Cqml,) 3r6er6nlr 0g-5 O3\rr Jnt6$q,o
&J6C0r,l, 08qrqtcEr Ar6)o6('IbCqoqbr /!('rqr8(r,b EClrJbCS" t JC$,oBCq,('ll, $rq,o 316<'6olr
$ojag(,C5oor. A.rJbC(,lgre lbrq'o J.)Ear6ol, &,QCbol$, oU t {oorh6o, 6x,Aq$tc Aoox,o{bro
JCrcrr(,C&'tar "ECAoUl3q,Cboir brA.,rqg6dr BClrrW" lrJC.)d,o6Cqxnll 3r6<,rb8o gq,s3 q9.:68.r
drq,So, tu06r0 6Xo$Jq'r tuon
6909616or. ht rbrAolrrqo, ,,036crlr":3q,C6ol,
MU,)bC6ol, 0Clr.bCb" lrrdr6crs0qx',1, JJEdoU AC-5 Agbqd, Jo6gCq, |o6jgar)o Aqoro4Ar
,,&K,ooool, 8CUobC0" t i'Ji6oACemll )b,rqn JJEeEot t Jo,!6r(xq Aobq$o.
- "oyrDgfr ftbbc0" t r$d,o8oe,rrl') &6(,6(,l.) lr€UdoCq,tC, arRc8Jqr)J t rdr6o,3Cgd,)
Jf,CtoAC6Ool, 2003 $qrij 27 mCo{')006ot I\1538 066C&Jq,CSJ
"oA
o,r6rAQCba,bflo3o 6?t bd, ('rq3|.]ooC6d, &JrrbCb, 6,eracq,orlo
ortuA(,C&!0ou Jortor
Utsq,Cbl qbo io$xr6
LoaurfuoSboog-trsfurd'r or6!ao". re6@cq,
b6dr60ecq,cslao 2oll
Sq,c,i) l0 aroUl, (M45)
6D6H'x6gocq,ceJqn $q.q,c0ol, BJu.rsraourq,
uruo**,
r*'6c<'c-,r0 ffiolcarQo 3da6QJ
raq$la,ru.q!8J Cord,cs.Sr L$1.:bgo9sr5q_l_r.>Q5q50
or6rao, r&,reC63q, of.> Llrn-A3&,rLo3q,C0ol.,
trabrb6,;; 0CirJSJa"fr" ."ilaq$o.O"f,
$Cq,o
too,oroac),1,1b.,b*
oc*.,u
-ac6r.,l.tgq,C6ot 1.,,!aLob36ob agUsb36" bijsoo&qxDl,
Uri
ur'oqlo,
3L*U
a9_2 J36j66o,
U'\Do rqrd, oscsr 6Jo8Jq.lrtr5,Jhe,o
ocowrru&,qn, o,:t6.qob 6g6rb3ouu
; ;"*rrr#-a.,a-"
;$.d ;;;-]'"io*ro"
f!"'e0.mr".,"
eJ Or6cbob
0clm.
"69tuLr3qgol, lsatlsbgr6oL ACbrbCb" bgJ6o8CEx,ll., Jr6al6olj 0C_5 A3bq,ob AC-3 J"J6COoL
qqgL Oojogqgo 6calCoor .,o,arE ol.,fr,6c6t,
Urabrbgr,ob i*"lir*
.
sr6Lg&gq,o
690\'Usu6oq,o or6JqoLr e! lrr86d.,q,., 0cl_r<,g6ob iguo*
[.[ffiu Urd!6s,3cq\rL
&,c6 - are0c6oqt&,q, s"&,fu.6r6c
!*o.a"u
brdLrcbur66o
"fiar6l*u
U,)tsOr0.,-Ulabiq96c06og os6potr 0qffi6sq,
tUb"c*;
,,61,A;;-rii
,i"i"?*r*,
prye.
t$Ci6o,gcq,o,l, J,6CtxrC6O.t -66d"6co3q,C6r,
Uq.ilffi
b<'r66o3q,,*"ox6r,,Bs&,u.r3q16oU l_rr6L$s6oL
ar;;;
oo3rqnUgo6g6l.r
fuq9.).bofu6,,
rsrr*xa"
t 3["ii-oc_, aUb$U ay:
J,UECOAo, JAJSC agbq,ol, AC_3
}3E}5ob r6tC&ra, 3.o6.3r, r,raii,,1,ffi i"OruroU. ,lr*ru
6r0r'r0qgo6r63 J6o&k)oo, bqoCbJ AC-S &Jbq,of, a9-:
fuq6.f, rftreJ;
b) &6c,6J6qdo.f., go6!61,c6o
e.rtlD0or00i
D.r_Jre',6Jdx.,ftboU &,gCDJrolrE
qr3rgAcrgEJq,o
ftil6o
pSo6,:rrx'rglr3ou tugoc !6 o$gCau q,lAroCbooo
br6DOEol, A'go6!6hsot
8()616lrg6() br&{rbou &gCaou fjr3.r6(rC6rb.
0.6) Jffidx'lCrbol,
Argq'C6i hgqOOoU UqA!Lr3q,,,, 6rftqrt0
3.$o6JO('rgljo oJgq'c6ru $, Ao.rb(,C61, &,.J0OOol, f$aCanfr"X_-Ocf"q,t0.
6.0) J$e$i6c'do.fr
DSq,c6! kagpoo.r, by6moo ocF(,tC
J!6<'t6,)rr,<'t&boL &,eC6r 16 6$rlce$b Uhq,A$og. O"tfXlO"f,
$q\)qt6)t.
bJfryjoor, 6{qrol,
0.e)t$hcfOfiBr.,lr,$rqn BoSSlr6o$q{E0Uq,CDCDo
J.*r6Jdxr&Ijo rf, oo6Jqbtry,Ec6L tjshq,oftEt'rlJ ap,o *"q". go6$tu,r,"
reC8ot.
g!q,(,c6flqt0c0ol,
Ar'rtrq,cpfuq,o grfc6tg6o aA66gDo o0 Jo6ologdr
&raloorlo $60Cq,lQC6$ J$et6.](6at&|od, S',#C(.CD,)
6<'rftq,or
J$e$Jfl',Cklol, &{C0,, rO o6rfi q,r3€Ood0qJq,o oa OoAgOct goOStrg6
Srq,A,CqCe,Ch0o.S,
t6afq'c6tco g60cq\gcu, 8olxr sojagq'csJ.
0.S) &erSJdxreboo, (gr(.o60&,qo
SlAsu.Srqrfr, Oofro3fip\rfr S \r
c,A'trobi ('! ('lQg6(',Dol, Ar6lrJtqg6oU J6dOo&,
UrUofi UqDlr$(,Cqr,L
J&r6Jdxid6o rd) oaAcqrotrffig0L 6,X.o.rl6br(r,U, &.rl$36g6E ol, J6 L\.r bbolr
6.rqgcbrbeCE oU
AJ0CL,C6,rlr.
b) J!&qfn6(')Cd)ol, &,8J6olc8! t rCaqoNao6olr't t r8ld,orqdd,.U l$lEAr6OCSorJE
&!) $6obJ&,rebdr Afi6or0DrCa&rJS0o6oL (r,6d0o0CDo,r6
3r6o6J6oglJob &,eCbr J6 Cft,6J!q6(,C6C6r C06<l$BAo6oU (r,6,CCOoOC6lr.
eb) J$afJ('(rdoot, &trr{6or0b! lrJc6oNA,r{qolx,, elrrar6otngoCa0o lridr6o8CqxDu gCal6(rbrLo,r6
eJJr30o6C!"Jq, AJg('0qCeth0ors6:
$6o6Jdx'doo 16 C0o6$eAACa0Sr 1jr06,(,,.&,x x,r o6O$obJOocSSo lrJC!{ioS0qt' .,
FJ3(i("Siro,rE AJJrgao60fuq, Srq\{0&gq,ch0lr.
&d
efc6o{br t$C.6,orgCqm1, s{q66cB Ai
0d)carq€b6q
$6c6.J6srd0o J6r gS$,$q6q,C0060 lrrC.rd,orJCq)s,U crd,Ab6(€ Ar
A6r3lq,ab6,os
dq'Q36Uq,csC0oc6:
bCq,&Jldrylg8Cblr.
A) $6e,6i.6('lebol, 8ofrlq,Cool, J6,,,00[rAo ARC]gq,o J,drgqtiooCoo
UsbCq'AftAer r(6clsboq'SfiAo rryAJ b0[r,or$d6olx,
A.,
"O6rO"tg"VqogCt CbgeC0r,
dt JC6000o, 6,c,6eC00ro 0o6rF(,c.'$J &reCt, $6dJd,r.1dert
0CeC0€CDiAo, rtCoxt,
g6lrC[ar0ol, oCoo,bSCS*r:
Jhorr !6 r6uC&rbb.
cg.0) J.)6<'l5J6<'rebd OJeJ0rgCbiAo &Erftrylx 0610^r& tr3ff J (AsgCh[Uq,Ck
fttr JCf,Oob ACEJllxtJ Jr6e6i6sd$cf, 011816or, cboofr .:lfla5.ract
rbgor, 16 y6h&'tetu.
C)
J!6d3tuebd, €0('16(,:
$5s6i6odool, AOr,ftD LrC[6crr80qxrl, Eo6o6lror5 UlaSoUO&,r
d JrEcSJ6rrdOoU o&Eotc{6o:
&6c$J6od0ol, o6oooJos6(}r trdr6oSCq,e,l., AoDJ36xr0o.
agaoil;;:
U) .$/eJ
იმ მუხლების მოქმედი რედაქცია, რომლებშიც წარმოდგენილი კანონპროექტით შედის ცვლილება
oE Agbqr,U aqpCqr, t
tJ$, qGEdOG\ f,oACe'&,O g!68(,la6$ryo &ffii6e&boo, ANcf,
os(P.{!u,
qgbq'o 5, bJEt lbeJd, oNtue6rrfo(torr l.,JCOo<'U6o
"Eq'Cbi€c,tx{,Ch0o
1. Uiouob06g0d,qo a('}3rq!o$oL qb60q$otrlu Urab5bC6dr AC[,lefob o)6')AAfx',OCq,U
AoEolCSCqr) glgqlbrArt oqgot, tsSdqttfh 33q,c0r rC0lr, obXq€dq$6Cqx"t, ,,,I'rq,ogrrrlr
0gLrbgO" Itqjrttr6gqxdr 3r6r.5oU a3-10, A3-11, A3-12 (b;6,ar AC-12 A3\,oU Jodr3gq,o
J0qoob "6", "A", "g'qJ "t" $gJg&]!B(ltr A'J AC-4 JpJECOobr) Ar aC-13 (Srt6(,l AC-13
ap\,ou A9-2 q'! 0C-10 BCzuC0obr) Agbq,c&,o,.
V
2. Mlrib3f,ob oJ6rmdxragob 6$3v66gq,C8lAo rtr,UC&Jq'o lrJCgorq'J$o br0grq,CbCbob
0C6.rb3olr, Or6C6olrJ AJ 6r&eSC6CMr, g$\ttcLt6(1q,o o.l6.rqoL 096,:Qob.: eJ Ord)CboL
SClJCdr rA D&r5o(/, e$l).)$(BtragEn ggqn6$a,k{$C8olj tsrf,0qd6o {rAC6l,
tlrCJtl,oBCqx., SoErSt<'rJ A$.rt$(r,o.
3. UJArlb,CfrrU hord,ieC6iAo r6,lrC6fqlcl O00bq,lrrtidxqq,t osl6sqols q.os lrJb6&rq'ar
tultrq1bol, 6CtbJ e6o6qdc lvJy6o6gqdJ Aorgfx'Bol, qtq6C6oqtr&r,.
‐