„საქართველოს საგადასახადო კოდექსში ცვლილებების შეტანის შესახებ"

საქართველოს კანონის პროექტი მიღებულია
ინიცირების თარიღი
19.12.2006
ავტორი
ფრაქცია „მემარჯვენე ოპოზიცია"
ნომერი
#07-3/389/6
წყარო

📋 განხილვის ეტაპები

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
  • განათლების, მეცნიერების, კულტურისა და სპორტის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2006-12-20
ბიუროს ნომერი 145

📜 ტექსტი

საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
CJ6'ilJ[il, ?tlrJbilA r'l.Ja" N l4s 20 qljnaEXr6o 2006 g_ Jr5(,5J6(',0d6o ,,U.>j.:<6ognqoL lr.:6.:qrtr.:Lrqo ?6$15olr oso}.:$n- ffi r_1_'1il:*',1:: '_ ;oqnjbBo ggqoq,nlnloL 96rfuo.r,,023.v653X53 mJc.rtogo.r" I L.go6.r5lm-bioXreabo 3o0og1$o 06 - 09 ocai63rqo. :00 4,I'h&,t, L,J.,.,,i @ ,6,6 lclt6itltr<, hl,4,o;),, $,j g$.rq;&rt, AC05oC6Clol,,3?q,6fd,"l', q.r lJot6$olr,io8o$2$o lr.:j.:t6org;lqcrlr .t;61q.,re35$olr Ao116r,r ;q5;1Glr: b.{.rt6rng;q,olr .).116q's335$olr Joao$1OC}bi p.r 6.r 5 bo913.., 316,>j1;og}.flo q.:oilSolr ,;.:EroBJ<zro;J1)olr lr.';1..(orn31;r<'rrL,)..,61qs31159o1 or..';;3a q,r'r3,r16g 5oFr,r l'3rrlr'.:5,:,1;;
წერილი
lr.r,{.r6m3;;qrr"li ).r6qrrilg519o gj6;,{11o.r .,ilX3.r6y3g5; rnirn$o go,r" uid qotJqnt JJ6qJac600 ... t gTtg /o-t ,19 ta- ' 1"6ff 61ii, l91li :?r ri il i:i ,t,-11,", (lrlrr jil) lrll llrl lll L.:Jrr6or3lq,rr L Jor6q.>BgE$oL b.:r'r166o5otr.:goo q3Jor6g.>31EgoL o J.>r6.>golr 3g16r,rLL J,:q,d;go6 n<nnr6 Lgo.:G.:odllr joqrlrgoEo 3org6, Uojor6or3SqgrL 3r,r6L6ogSgooL 67_1 a2bq,oL L.:,;r5o53q6dqo o6ogo;$o3ot $gLoor f.>,6arA";;ol 3.>5r'r5olr Jr6r,r3J$l_r,,L.:jo<6or3nqoU to6rqsL,:b,>qo ?n$.:5oL orrolo$g. ?3trolr3ot.:q tr;J.r16 or31q, r,r lr rrOrjLrn. g3q'oq,gdSdotr qoSor6oro:,,3.. g2r663q,o J.:$o3otrgXOoor '19" ll 2666
საქართველოს კანონის პროექტი
)604!6o bl;lor6o33qob 316o6o ,,brjr6ognqob b6rqrtrtrqJ 3r(i6irt"."03RrRglgloU ?ggo6oU 02bqo I ,,1,:jor6o,31q,r'rb l^n:o1b^".1"ST. orod.:$6 (LoJ.rrrro3Sqrrb L,r;..5rn50q,nAq,re 3;1151, N4't, 30n2fu -;oqnJb?o.. ?ng,>boq,o ojSnb ?n8qn6o 63q,oq;dXlo, ali[,i")i,ol 2. 27G6 8trbqoL Jor63gqo EsgogoL ,,6.. funJl6jgo Br8oSoqodqnL ?X8qn6o t66qrj6ooo: g.1166rq-6.rtrlornlolr lr.16;Boegg8qo ..,16LJlTRo Rr ,,8 .i.>q'.r6lrtr3 o Jo51Aor... 8trbqo 2 Xb 3;5r'r5o ;0r,rj8nqqgU 6s&,rj33666dobor6r3n tr$16or3nqob Jr6ntoqn6go Sobnoq U.:.:3r?goqo
განმარტებითი ბარათი
Ai531660dooo ar6ro,o LrJrr6o3Xqolr 3u5o5olr Jr6onjg$g,,ttJr<6o36qolr lr;6sqrL.:t,>qo 3oq6jl-r?o" 6SqoqS}nlot ?ng.:5otr oroI.rtn" r.s) 3rSerEJr6r'rnilgob 0oqnloL 3o$gto ,;.:5o5.)drr.r11J$olr iloql;dolr 3o1rJ1'bo.:2007 fgolr I o.r53r4rrq,.r6 dnlq,3rxno il1;qrxrlxnsoL tg.:\';;lr1;.1';;l{o lr.r5;q,.: lr.r t ;q,t't ?1q.:3sor;1dolr ilo;101;q,,1}o tr 3,rq,olr .'ilr,r\r';;dr3..,. ,;;1lorI.rq,, ,,lr.r;l.rrvror311qo lr lrs6sq,.r lr,' 1,.:po ,y'r1g;;Jlro ll' 112-.,1 il',1bRolr ,,oi' 1l;113';5;lgolr or,:5.:bf.rq, ;1'J166.r,{-6.\'bilori)dolr ilo[r'rp1]om .r5/qs 3oq;1d1gio 0o51;i\.r 511(,rFs1a-6.:'L;;rn1;r\(xD lr.\6i1,)slnao 0r'rfllr;b';1dr;dolr 6.r[13oor ilcril;;?,olr i1.:gg.:lr,rh.rq,oor q,sI;1636o1r.r5.:5 or.,11olr';;11911,1.: 2007 [qolr I o,rt 3C'r.:11q,1. ,' 1r111, 11'il165.',i{-6.)ltiroril}ol, L.',6.:iI'r311;3qtr lr.:ilSo.r6crdoor 19,:,;.:3il,}',11(rr Jot"r;;r\olr }.:s1.r5[r'tr0.,drlr1;]';1,{o 11,.r .'fl lr.r;l0o.rEot\,:'ikr T?Tsilllr(' A.riI,r11116;11';11{o Jcr51d.r ;lotll,olr 6sq,.',1r.',bsq,oL.r6.r6 dsorr3o LIllt(il}?ltqo.r 2007 \i,{ot1 I o.)63dr.\ilqr1;. 5r16q,.r .:3otr;, oi) Jor41}'b1. r<roe,Ilill,o1; .:hrT t61lo11,{il6i)5 11';165.:rq-6.:'l,1yor;1Iolr 5,,36111;1q;I.rlr lrJ;113o,:rqo'bo6il}',1Jrlrr 5,o h;161ioor, rrror0,llld?o11 .1;oq1d.' ilhtrqgoq t 1165.\1]lillo .;6/q',: 5.:t;rn;;Arr. L.:,y'r6$6r'rq'r'r1r,.,q,,:rrro ,r,];t'r.rg;;Iolr 6.:iI'11;1;5g}"L ;1.,t{R;;A?t{il}.: .r16 3(r1y;;,{q0}.) 2007 \J,,{'ol, I o.\636,\8wll. r.d) ;.>5o5Jr6o3jgob 0oqnlolr Ootr5o ,1.:6r'r6.)r'rr.r;yJ$olr 8o'b.'5o.r L.r;lsfT or31;t{rrl, $1;t6o$r'rt6o.:'b;1 i1'J65.;('- 6.r'b;yn,1dotr lr.:6.:ero313131qlt lr.,iJ3os5r,r,5otrr q.r,1:3;1i\';1i{o .}r116;;}olr.:rn3olt 2010 V'1lolr I o.\63ar,\A(,1; b.r5.,q,,'lr.:h.:qo 'fl1;q.;3.>orldob q,s\i;;lr1i.r. .:.6) ;sGerSJ<6o0doolr do6oo;qo,:trrbo I .1.>Sr,rEJdro;y;lgoL or.,6sb0.>p 2010 $91otr o.r63rvr.',3q1 ilTr<r5.r,{-5.\tiloti)}ol, flo\ioq1r\rror ..,f,/11,s 11T165.,r{-5.,'L1or1;}oor lr.:60,;r{.\iI', 3oBt.:b';1t6;;}olr 6.:$Jlgrror ilo(1;il?,{rr fI,r15;1i\.: or.:3oL';;1;g1q;1}; ilcr5il}olr 5sq,,',1r.:b.:qrror q,.r};16316ob,>6.,5. o.\6;ydr.)3q1 iJr.rFli\olr ,:lr1;;1;;. J(,x,r1;;lgrxn 0.ror;;s1{olrf o5;;}';;1(rrs 2010 Jo(r11,1otr 6.ror.,;yrlr',1,1;q,gi,r, 16r'rfl1g;4o13 r1,..,3,>31d.;915o 11,rq,,rlr.:h,rq,o lr.:15..,6 .rr'.rrr.r6 i;',1t65,,r{-i1.:'1,1;or;;i\oL lr.;6.r[]r.ri]111;391'r,r b.:ililosSr,rdoo. .rilstror,:5, .r0..,3J; of [r*olr I llnp(xn hq,1;3,r t.:,y'r5$6r,r1qo-lr,:g3..,t6o .rJ.rr6.:$;ldolr 6.r3o111;5;ltotr 3s,rl,t1i\'J,rlili\o lr 5.'q.:3.:q,1;i\s o3 Jodror.:rn3olr, 16r,rilr{il}og lrJl;1 1os1qo'13d,,1,.(,o :r rrl,',1dr;Arrq,,'6 .rho61;o;ytll'lllilS Strri{r,rq, 11',166.:q1;}ot q,.Vs5 5.:t;1or1;i\ot 5.r;11,r111;,{ili\,\ lr .:l:'16o?5'g,rl,ort).\5 6.,Crrilqo6sdr1;. ,1,:5r,r6Jdrr.r;1jflrxn 31lr.ri1,:ihlro 11;1i.1'o1{'i}tili\o ilSq,olr lrsi5,,19.:b..'h..,q,r'r .1r'rrq;lillrolr 172-i1 il,;;bqotr ,,ol' J;1XJ',1tj1)?o, 276-;1 31bqoL Jo631;gy 5.r$o1qoL ,,5" J3XJ16,.11)?o ,g) 28t-ll il',tt q'rrlr 3ll-6 6.:\irgl?o. d.s) ,js6er6.)<6r'rXjgot eoqndrtro;5 qr.;;3?ot4nloo .rlgoqnbnqo b;165ndolr q.: g1o5.:5b6dob $6.:t4t'r ,q.:6o5.)('rtr;1;l6olr 8oq;;A,rlrrn;6 q,.',1'3'iIrt616oor psgloGsGb;;AoL \i11.>dro.: lr,:t 1,{3Sog;r'r Ao',15,1$o s';;1;or{1dirr{'o h.:t651toL d.d) 3r5r'r5J<rronJgot 6;gqn6r do1i6n$oL lr;?n0t'rb':3qt'r 5r$oqtn ,1.:6cr5Jt4o;;;lfiolr floq16,' 5.rg1q15;L .'6 ojrr6o;;i\lr 2006 flrlolr lr.r?13r'r b.:3g1r'r 6.:fogg'h;1. ,;.'6oEJr4o;;Jfi.lr 3oq1d.: 2007 \'q'olr lr,:b11qBf .11r'r Io';15;1$oL lrs'iJ;;0r'rlr.:3q1r'r 6",$ogl't)iJ o;loGo;;dlr ';;t611r'r'1;oor ?i;qi151r lr,.;.>t4.:';qcrq 1qs;b91't'r1;i\oor 500 000 q'r16olr rtq,;;5t'tArtrrt. ,:3':lror.:5, .:fl 11).>.)'t1; 'il;;:3d1q;;I1;qo.: olhlr q.:q,i1J15.r, or';; 'L;11r1).',q t''r,: r'rq'J;5t'rlolt 5.:3,Ilil6slr iI,r.,bq,1;6lr 2007 \'sl'olr lr.'h1yq8\t.g;r'r Io;511$olr lr.:'il1l8o lr;;1J{r'r 5':\lo*1", \';(r3r.rp11;;6rr91o,1.:5rr6.)ricr;1;l$ot 3oq;1A.r. Io151$olr d.6) 3r6rrS.idro6jgob 6;3qn6r dolgn$ob b;653oo 6r$oqtn ,1.Go8J6,,,;1;lgy,,l, ihq;;i\.: 5r3gg;;6sL .,(T ojoFrrl;Ilr 5.:\'oq'b;1 t\rr';'1X,11(;olr t.rt653rxn d.p) ttbnqO$ogoU l'h.:qo 3o5r5b1<6o 3sqqnllqglnlo ,1.rGo6Jr6r,r;1;tflolr 0oq1;i\,: .116 \:.>riiI'r;li)5olr lt.>hlqil\ir'3olr .:h,:g1 3rr6.161r',11'r 3.:1Il(,1i'Jr]1i\itlli. b.X) ;;5o5Jr6r'rXjgolr 0ob;qop56qo 3o5.>51-r14o ?XqX6Xdo o8 Jot6or.:o3olr, rrroOxqo.',' 8o3;16o116 316gnqqxlr 3.>5o5Jt6t'rn;lgob 8o;lOgqnI.: ,iyr6.:6L';6 b.:11t{i16.!ti rril ,;,r6o6Jr6r,r;;;16olr iloq;1\.r oJt16oldlr q,.,q,1Aoor q.:.1.r;11;i\';11llEo .;6rt,:6 X1t46.rg1-15.''tSrnliolt Jo14lydtrl;, 16t,r31q1;ilr1 ; lr.r0.r3o01;;181{r'r L.;Jlh;6r'r,\oor, go6,roq,,:5 2010 \ttllolr I o.r6314.rilq11 flr'r61}olr f\.\R'nl).) [,.)!\'o(r, .rq.rt6 q,.ro];;6141].r;1',1'.r6.;g1-11.)$;;or11]olr ilo[r,tq,1;drxn .',6/q., 1',11o6.:,*-5.)'1,;loriJdrxn lr.'t41.1q1.rBo 3r'rlllr,:[,';t6J;dob 6.:\';l3orn 3og1;,]',11{o 3cr51}.',. .,1r1;31;. ;1';1(,r6.:q1-6.r'L;;or11i\olr lr.;6.:iI.ril1311ilqlr L.;il8o.:5ror5oor q,.:,1s31d11qo Jo(rJ;dolr r\;,{.\5lr'l'il .',16lr1}11qrr b,:;lflos6r,rd,:'ih ';1??.rgl,('r,\, 5.'1I'r1; 6;;A';ytrl,o ;lrr61;As silslror;5. oll .)o161;d'h1;, 6r,r8,{i)i\o11 .:htrl.rlyo;1q1;};;6 11'166.:gt-15.\'l'i1nl)dolr 6.r;1t613;1r{il},'li lr.}1;13o..,1qo'Lot61;}'1s1o 5 ot,;16g oor, dro81a,1l,'ilr1 o11op1d.: fl'r'r91r,rq 1l'Jl'r5.r,{ildo .:5/q,.r 11..t'L;org}o. 2010 \'qolr I o.;63drsilq;; .:3;rtr.:$1;dolr 5,r;yl,r11;ygi1*o1d.: lr.:,y,r 5$6r,rg1'r.r- lr.r1q,.:t6 rln .:3 ; ;t'.t r,r 5.rlI,r1;1;61;&r lr ;lssl,pi)I.,1sllli\.\. I.$ 3;5o5J6onjgoo qrp6nSoqo AiRslrrbrqob, 0rrlro;r6Xlqob ;5 Lb3r lr.:bolr 6l'q.>ll;hq6Rol., s,R16t'rlol, 6rSLrtqgr6olr $nbo (J<6oEgoJo) ,;.,6r.r[lJt',rlr;ylfirxr .:16 [,p1;r1.: 15.:q,.: lr.:h.;q,olr, 0r,rlr.:,;(r;1dg1,olr .:5 lr[,;;.., [r,.,hrrlr q; L.: b,rq, o lr t,tq,1;5r,rdolr 5s5t;'bq3drs. 15.r a),t;&l6J6oaeldob 0o0.:r4otad,: b,>A6ot,;3r'r.4obo lt,t0t6oro?ad6oA ltdtEpttd6flor>5 6..:) 3.:5r'rSJr6oXjgoL 3o0st6on}.> 636r.r.p3tor6olr qodrnjgo3nlo;5 ,1,:6r,r(,Jdro1;J$oL ibql;,\.' s6 ;;\'o5.'.r163q,;;51r\,: 1;;;/oo,1.:J1i'Irt'oolr q,o61il$o;1gdlr. A.A) 3r5r.r6Jr6r'rnj$ot Oo8rrrrond; lr;6t?ro.:?r'rr6obo or66.:6ot.:6onlto lrsilrr6orgXqolr [6r6odrborr5 qr3r3?or6n]1q 3rqq6]1qn]6]or.:5 ,;.r5r,r5.)t',rr.r;;;lfiolr ihq;;A,r ,:14 \:.:t63r'r'3r'r,\lr lr.r;;t6or.:'ilot''tolrt'r lrt15.r5o'b.:13oJ;d?o lr.rJsr'.ror;;;1Jllr.,lr \'1;3r'ro<\,,lxn.:6 (,.,,1s3'ilof,r;1i\'J,{ ;y.:qq1i\'igi11d1i\lr. 6.$ .p6o6Jt4t'rX jgolr 0ofu<6ond.: Urjr<rror3nqrrb o60b6o3 q.> 3t6t3rq8t<4o3 b6q?n3<6lqXdnlo;5 ,;.r5ro6Jr',rcr;Jliolr ilog;1i\., .>(T 11\'o6.,.:6fu1,1611i\,: L.r;].rdror311!:ll lr rrdrliht6o3 q,s il6.r3;,{i}t,6o;1 t,;1'Il?i],16',lslitd;1i\ L. r p) Jr5r,tfi6roAl6ob 1o?bra,$ol i6ogAb1o 1u?Adlo?o JotSbAEd;>OoAZo p.r) t.rt6qe$ogo, .>6rltbgq8$ogo .>Vq.r ltX6orrBr, drobo or46r5otsgo.Vq.rSnL66lqnbr, njUJn<6$nlo, t4n8qnb0rg 0r'r5o$oqntTd.> SooqnL j;5r,r6Jr6t'rnJgob ?n81?.:gnb.:to, .>lrnoroL .:16bnlrololr ?68orb36r?o 'il11il',f ils3;;I.r'ilo iI'r5.:frr91;r'ril'r sr'r 3o',1qo.:or .,1r.:L.r h;l93ilf o1;r',, ,1;5r'r5.)(ro;;;l$oL lr.,;;6rrrs'ilt.tt'oolro lrdril.:5ri[;1,1o,,/q,.'[11r11,1';q;1];1Alr, lJbJ;;(r$1,11r' 3r6erSJr6r'rnjgolr ?X8j?r3nd.:?o Or'r6r$oqn otrr6r6ot.:gooL (qr$6bghq1AoL) rUpr XjU6r6got ?ngrbnd,> jsSoEJ<rrt'r6$jotr 3o0r<6o, R.I) .',lrnooU ;16Lndo6olr tX0oh3n3;?o ,;.'f'r'r6Jr<ro;;il(;b,'16 .',1,Rs31 3;llr.l16$11\olr ?1111s1r;11.r' q.5) ;s6r'15J<6r'rgj$oL .:3$o<6o lr.rJ.:tfurr;;;1{olr .}.:drR.\il;150olr 1;16,,il13rr.',.i}1iI,:(r53;151; t't.}t't'[rr11o.r" p.p),pSoSJr6onjgot oSogo;got6o lr.';l.,drrn31;93roL.).r6R.r0il50olr,1;rrr.rJ13rr.:.,010.r1'r5.31611 r'r.lto'bo( to.:".