„საქართველოს საგადასახადო კოდექსში ცვლილებებისა და დამატებების შეტანის შესახებ"

t,iilId fl ilfl qnl, JJ,6qtfl il66lll, 6[I6nl, AJqlEtSJ0llqillJ 6ndAJ0fl IqI til0lll' Jdntd0llb at6bICillll, l'(nt]ilCidil, CJ6'tJlIb ?tl'tbJb ,,jao N 142 4 qc,JcA8cdro 2006S. 315oGJr4r'rnjgo,,UrJr<6ognq'oU to6,:qoUrbrqo .1tnqnjb?o g3qoqnlnloSu qr ptOsgnlnloU ?gg.:5ob ?nt.:b3d" (ltoj,y4ouAolnb 0ooA6odt oorboAlt d,:Eo t4oryldolt I4oAA;6AUA A,;6boo?A,>L) lt'lgo6s6ln-lr$oX33go,1o0og3go 3&l3q3lr 3.rqrtso t),',tuir\):1ap ih.l'r:thl) L \:Dt7nn!-' a' \t t'rL ,fu,tn,,t tit!, t,t\ryt l;t ,6ho4:r,L l,,x,,t,,:ly n) q.x66olt6o3o 23r'16o0o3olr.r g.r 6o6o0o3X6o Joqo$o3olr 3o8o$X$o; cadut6Xq lt3norb'or.r,fr4"0a0.. Ir.r j.r16or3;;qolr .).r<6q.:3g5got Io';t6r,r .rp5;5lr: Ir.>;J.rttror33q,olr J.:t6q.>316golr ,y'r8og;g1Ib,: q,.r g16,r;11 ;o;;6?o q,,ro\';plr ,1.: Iitr 6.)drl r;;;l1,yo li 5s51,otllg.. lr..;1.:(ror;11;ql,r'rL,).r141q.:3;5$rrlr or,r;;ii,1 q,r,r3;(111 re>= 5o6r'r l,,1rrr 5,.,5 r.'d;1

UJdJ,6m0Cqmb amtr36nBJ bojo<4or3Xqart Jor4qr365gt Lsjot6m3SqrnL 3r'r6b6oglgooL 67-6 32bq,oL ?3L;dr3oL.>q Lr,ls5o53pXbqo o5o6osgogot $ntoo $,:160r'r6op6X5or LsJ;r4or3XqoL,.;.:5rn5oL J6rn1d$L,,b;jsr6o3gqmL Lr5rq;Lrbsprr Sr.rqgJL?o g3qoq6d36oLr p; q;0sgnbnboL 339;5oL ?XLsbXb" qr 5obo3o 3oL 16o66,><66?6 6,:5boq3;L. ,>q5ot52q ;;5r'r5Jr6r'rXjg$X L;J.:t4or31q,oL J;16q.:3n56oL br3r'rOogngo Rr Jq35;63q LUqoS6Btn 8r'rBbLXEnBq;q q.:5ot51q,or brjsr4orgXqgrL go5o6tor.; SoSobgr<roL Jo1633q'o 3orq5oq6 q,>?r 6m6or6od3. J16X3o316-3o6oL$16o N U4O7 0t ll 2006. $ldrsd 5oqroqnq'o

Jfltl 5J9il60 L.:jrr6o33qrnL Bo;3r6oBoL N rt< 2006 [qoL1.-,,,rs,'l bbqo,olr oJ3oq,:E Xl. "Ldor+rm33q,rnl, L15sq,JLobrpo.;op3jL?o,. g3q,oq,gESdoLo po q,oBJfl u ?xLo bn6" LsloaL3nq,, r, ;"e'.sir,irlr,in36" ?a"iuqq-J_ lgyl,rrp*" dCR'o bnJr6o'AJR'rnlr 9o6oELror An6oLr)6o ;..q3;lb.A3i["o.t 3o$o53}1q oj5flL Sor60r'rs,636oq,o;r6o6oL Jr6r.rxjgo ps q'oL Jodrq'o8X6fi L 5s5L;Loq'33q,rq. LoJ.>rlo3nq,oU Jr6n0onr6-0o6olrgr<ro 6.>po6gnl_r toJsr4o36_ t.GoqooqSq,o L,>Jsr6orgSqroL SmoS16oBob ;s566qo16ooL lg16oLo .) 3.r316.:d6

r,." I l /', t'-! 3 ? T n t.,,t gt.,\ l6 t'l.l n h x.\c.r_\e:\?l'lll.\ N568 2006 \'q,ot, 3 q,X.110il;16o j. ordolqoLo q'. 5rogor4 odot L.: j,:r6ar3Xq'rnt 0or3r6rnEo[ fus;,r$rn$0qnbq,r,r o6ogo.:gogoo $r16q565oq' 3uEcr5J6r,rXj6tg BroilbtXGXlqsq pr5ot35oL ?XL,:bXd l. .,1;,).116q'se;61)o fl qo35ob ?Xb.rL3I,. [rsJ.:r6or3Xqmb .1.r6m_ 6olr 3i;-4 31Lq'oL A6-6 JlSJgot ?1lr,:b.rllob.:q L.:jrr6ar33ql,trt! ,).:/,rq,.r8X5$Eo L.rJ,r<6or3Xqob 3o.:3r4roloL b.>;rGmEOqllqrr oEo_ 11o..'(;o3ocn Sr<6pg;15oq',pEoE,)r,nr.rXj$$X,,L.rj.>r6or33qr'rL L,>6.r_ q',:lr,:f ;qro 3r'rqXiltr?o g3qoqXlXBob.: qo.: qr.:8,:$1};16oL t6$.r6otr ?l;tr,rL;1" b.rJ,:16m33qrrL ,).:16q.:E;1E6ob [r.r,;r,rBogl$o qr; .)q,;G,.,_ ,'r',tR trbpr'rflXtr$X flmSbhXEXlq'rq q.ro6o?Eo[ !.:jr16o33q,r,rtr g1o5.r6Lorr 306rrb$6oL Jor''rgXq,o 3m;p6oq,X q,s6.5 5r,r1;odrod3. 2. 6,r63i:(r53q'gils d.>q's?os blq,Brn$',16o1 pqoq,.r$. .)6;flo3(.r-3o5oLfi6o *fi*l#u-*\,,*,*,

,Jit,.:/:b!) tsjur6orgXqob 3;5o5o Lrsj.:t6or3ngoL Ls6sqsbst.:qro,jr'rR0JLto g3qoqS6nboLs qs qs8rgglnloU ?3g.:5oL ts3b.:tnd jt_F. l. - t,.\J.)6oA0Rs,l, L;5up;l-rstsq,o JoR6JLBo (t.rJsr4or33q,r,rlr .L;.;,r6o6f pXaq,o e.135X, N4l, 30.1220O4) ggsSoq, oJE1t, ?Car..Cbo 63q,iq3a1a",,'1... ,q.rA;6JI0do: l. 275-6 Sgtq'olr Jorzrgq,o Ssgoq,o 6r,3o5..:qodqXL ?1Ap1Ao d,11pndgu,u,: -,1._.r3 ,y'rp6jlol 2721 a3bq,ob 3n4 6sgoq,oL ".\,., .A., R.r ,,(., fun.r1s363rucrl.., A0{ 6.)$oq,oot psdgi y6oL cr}o6Jg6d$n R.5 6s5Lrtq3r62q' trrnS6a"L-[.:{.irJi.:e.1, 6rpr'3tpnq'o - 3oto,13r6o Jor6ndo (6sr6ps ,,Ur'g.rr4r,r tr..,e U.;b1A?o od6gOSLor.> BlL.r[3]" ?6yn,r3bglq'r'rlotr.r Ri tr;J.rr6oX3q,otr JiS.Sucrr ;o16lg6ool g.rm3.,'q,oL$o56d3q,o o,>5.:fpnlrnloL Jo6ndoL,> q.; ,,lr.r1sr6r,r L.>fllr.rb76olr ?6trsbn}., LsJv6o,3lq'rntr ;,:5o5oo 6s6Urtq3r6lqo L.r1.rr6o aroUrALrbfl6S6;oL.\) J;ECiol, 6spsL;hpolr q1;q;r6.\11ostr Ls6.:qstr.rb.rqrn g'q'oL I a.:otr.raq0 $'s6;Rb;EflG tr.r6s1.o.rL.:b.rpo rrrrr5sSr'r?o L,>6.,'p.rt.rLsqrr oqr6o1lh3otr nR6nqnl, ai,Un,p3n-. A.oiin .lldr.rdrtrX8oloL ?AamL31tr?o - b;gbo3r66dnqo sp6oqotr 3oL3q3o., U,nq., t30rr.rq5o?6';1{'m.: ,>drr'r6LX}r'rdolr ?63orh3X3r?o p.rh,,}X5<rro JgrES}oL oq6oqSqXdi;r63odotr eobXpgoo. s3 ;r'rq6jLol 272-C ailtq'olr A0-6 S.;$oRoo, 615b.r$q,361q' pr,il66rrroL odonJgXltl Jo6ldoL 6serlrsbipoL g.p;3bp3q,nlo (ai6er got o,lX6o Jo60dot,.l) qn;qsr6o6ostr L.:6spsL.rb.rpr.r [q'olr I .)J6oq,.)ARn !'.:16.rpgn5X6 Lr6s1q.rL.:B.>prr odr6.:6r'rEo L.:6.:p.:lr.:boptr .:q,6o1yb3o[ .rq5oqritr 3ob1p3oo.". 2. 276-3 3lbq,olr Jodr36q'o Gs!'oq,otr,,b" dSCJtEd6o ff.:8o1sq'olqntr 36itpn5o t6lprj6ooo: ,,,r) r63tropl5grr go$o;lrro Jor6otr b.,,.11o{6nds?o .116trXdgq,o or6str;trogqrr -tri,313t653o p.)5o?5jq'Xdotr SogoL 5s6Xo6do (5s6pn U..l0n$s6aXrn L;jaos6o8ot.ir3otr 6.;3o;1n5n}1q'o Sofob 5r;g6o6dolo) .rUp,> s3 ;oqnJlroL 272-6 BXbq,oL Bn-4 6;soqotr ,n", :,i5:' ry -R" funJt6Jgnloo 6.r5l.r$q,gr63q,o q;dg63r6olr olo3j6o, o1 r,B Jor6olr o1,.rbol flogdr 1.,,5,,'1qstrr,h.r;grn g'q,oL [o6.: $qoL 5.r60sgq,or]stso Bogll1qo ?XacrL.r3q'1lo,rt6 sgX0sgnd.:,10 000 qsrrrlri.. r q It C6o drnq"sJ6ooor.: Cdlq'o 6 $1q$1 6o lrsjSosSr,rlol rcoo' 6l,o,3.rqolrgo56A1q'o lr.rJo63qo) Lss.rq".,l,.bsq.r 3.q\,3dlqnlxlo ,'"" ,.-,, J..::;,?;il[:i 1,.:116.13o. r,f,rL<nr6sl;, 5.yg.rtqoqo _-osu;a,, ii".i.rqirti ..,(,..rojr.Jq, t1,sa;"d.\ o.,6trq q,s srrno quolr6.163dr 5nEboog"jq,pgl, f,q.Orn3gq,",r, l"s'.-'hr',1'ry ?i,,G.,ii;-., 3o6olrfirrrol, ii1316 q,.'1u65rrq',r gltxm ff'riLrlrfi:l*'f.fi, 5.,m.ryrtrlgq,t'plr .b.\rrD.,lr.rIsg,oL.rb,\6 oL 3x4 5.,goq,,rl, ..A- dJJ.)AEJ61A,;o) 3rq'qXl1q'Xl" .'(6o75Iq'o Ji se ;rnp6Jlrrrrn a gq,oL l,6tq,C xG"a 31bq'o 2. nt';.r5r,r5o 6.:3rnJ3n666dop.r6 3yl5 pq,3t. tr.>j.r16or36qrrL J6J$oR050o aob;oq lr,:.:;r?3oqrr

6.:581r<rgnlooo I;16.:oro ,,L.:j.:<6o36qolr U.:5rq.rt;b;qo 3oqn;lL?o g3qoqnbgloLo RJ R.iSrOCd1doL ?gg,>Eot ?nltbnb" bojr16or3gqo'L ;s5o5$g .:) $o6sqo o5go60s6os dr5o5J6o0d6oL ?0t.!t0} r.s) 3s6oSJr6oXJgoL Soqnlolr Sotn$o: .rgL;5o?5.'3or,, tvroS [rr6.rq.:L;t.rqrn ,yrp6jlroo 6;or3.rq,oU[o5gdlqo Jr.r53]ot 6r,pr,lr.;bsq?o LtSsqo.rl-rt3.: q;d366oL olonJ6oLso3oL gsor3;q,oLgo61I3q'os Lrb3rprLb3.: q1;q'.:6odrndotr; p.r 6.:psbpoL 3sp6do, ?3q,;3,rondoL Lb3.:qr,LL3r 110l'633., 6.\i o$3n3L 3r4orob 3tr6o3 6.,,1g..,1rst.:qolr brre.\SLRARoL 3h6,,il Lu5uq,.'lr.>bspo Jr!R05,p6olr, boq'r,r L;6.rq.;lr.:b.rpgr or66..'6r'rtr ?tr6o3 .rq3o5ol'gd,o6illot' 6st6ar3q'3lstr. !.I) J!5o5J6o0J0ol, 3o$D5o: JrSs'5J6c'JJ6olt Aot.560.): - 6.rqs8bqnqotr;o3ob JoEnloL 6.rpsLsbspoL 6spsLpoI trn6o3t6oo .)r6r,rgXtotr 6.rBs16go3llsr - tr;6sqstshsptr ..'p3o6ol6dro1yxrL 6g1jfl3r6oloL sesqq3}.,'; - L;6sp;t.rt sprn lrol63a(,1, oJ6oao$d6or. s.6)(pSo6J6onjgoL dor6oorgo sr6Lo: - 275-; 81tq'olr Jot6gSq'o 6s$oqtso ?X3r'ro,r3.:tn}gq'o 1l3q,oq,XlXdom 5.rrn3.:q'oL$o5Xl1q'o.: go$o;pr6o Jo6lloLsoSoL $dr;3 Jm56dst3, alrllli s3gcrSrnloq'ndtrX, orbgndt6 (;og.rr6qXl$6), o3oo8iytro5s66dtn, ?X6gq'33<rrn56db3 p.; Ao$.;tr; ?;8rnq;I?tq' oJ6Xtr 06cl015rr Jcr6Slolr q3;q.rr6.:11os R.) folro fr6flroq565olnm3oL (o.:f31,,(,31, 06rno ilsrp.\ (l Ssotrr8q6), .:6r6nor6 6;6brn66ogq'p6lr lr;$r6flr'rSlotr 3ont6 jr'rS6dolr 6.;pstrllb;qolr q3;qrr6o1looL g.rdrq666olr 3sp68oL oJgoSotsgo.) (ir3tq',!l,.5ol3ol, l.:.']r6oq,o0pfl 3o$strl qr trb3.: jrn6X}.,'t6; - 276-1 fl1bqoL .)or63nqo 5;goq'oL ,,r" fu6Jt5J$oo, EXSoo;g;$312q'o 63qoq3loo 6so3.rq'olr$o6Xtr2qor,,, 6r.10 3o$o;liro Jotrot Ls;no6nN?o sr6Lndlq sr6.:t.rtrrngqcr-lr.:3n3t66no qsSoBSlqXloL SoSoL 5s;3no6}%X, 2rir6s3 Jo6nt.;$X, o.rhgXdtS (Jsgrt6qndt;), o,3oo3gr6o6r,gX}$X, B3Xlq'egdrXSndtrS e,i ALla1j s3goernloqnd'tX bnfl6g;qpC t, grrrorosSo ?;q;3;oXlotr trolrgXA.r, JC6drr(o, dr'l6Clolt 6.,1..sLshspolr6.:5 6.r6ms3otr1gq,pnL gq,o76rq 40 000 q.rr6s3q1 tsXeoUoSq,oL 3jt'r6;1 c,1.:hXlor 218-X 0Xtq?o 33'17, eX-18 qs flX-19 5.;goq'6dol ps8.'Oitaoor ?33oo,s3s$1d1q'o.:: _ - :.bi?dAlt0I, 6 [6q'$X aXgo h5r,3r5;tro1, fl11]3jo .rggcr?crdoq'n]ol, Srrhn("3rm Jr.,51trolr A.\estr.,,hr,{'?o 2m7 Tq,ob I os63r<rr3qn Tr,r6flr,r?mdoqo trs6sR.:L.ib.\po J.:qp0}tRitallo R.' il.:oo 3g11116Xq3Iq'rndoL.ro3olr p.r16o1;b[q(l tr.r16s3o. .;('os6ghq' tn(41$rR 6"q.ri11,,,q rnsStsp p.r C.:rno psB6156l.1 6.rStimdrlloXqqoXlr LrJid,o)S0q,(1L ,ai,,G.;61-" 6.8.1,0d,,1, iloldr qsq6;6oq'o f11boo; 20W gqolr I or53rrrs3(,6 Jo6nlolr 6.r1.o,.ltrhL;potr.:6..t6 5sos3ollgq,qo3tr -..t,ll,U!d,:' .]rrriXdoL AoCl ..116slr;3ggsr633o 6.1r.15ro3o3g16o lqa,.,f.r".i,"-3,t, 5.:4o115111q'o dm50 i (ao60}oL 1qs 113., J(,6llolJ 6.:jor6i,36d.r, ,("O" (.., t,-b3. .:ilp;63.:16o gr.r6iloor .rp.r111flr); .r0.:_Irrn.r5.,,36, 5sRsb(.ogl'o o,sSbnlo frsorn3.rqmL L.r;r'r5grtrr'rqcrLsq.:r6o .rJ;r6;g36ol Lsor.rSspo SXUoo R.)q,1J3ob 3sqrg3dlq3ds .:f o j?lqrgXL 2009 SqoL I o163rrrops6, hoq'rn sB .)X6oropolr.:o3olr .:q,5o?51qo 3sq,(ordjq'6doL ?6Xtxvr jq'Sdqrrdob.;or3oU 6rp.rb.rbslqoL g;q.:3laqXq'lr - s3 ;r,rpljlorn 6.:rn3sq'olr$o6nllq'o 1,.lr6oes .:16 p;3;obt6nds. l) ds5o5J6o0d6oL Bo6.r5LA6o R.rlrlAtro1as B^),;s5o5Jdroffiol Soq6lsLors6 pr,;s3Eodlnoor .:3goq363qo bst6Snlot p.:go6s6UXdoU $p6tr: ;.:5cr6Jdr.rlJgoL floq63s sCt 5sflooS3X3L o113oq3l1qo hsr616&rtr 6;il'rpg.rlr. I.I) 3o6o5J6onJgoL A.)3R05.5 Iof,X06oL lt?n0oL.:3qo 5.:$oq$n, ;;SrrGJ6rrnJgol Ao1qnlo(r, dopx6gol, L.r?nfrnlr.:3q'o 5.:$'oq'$1 g.;3q';5,' flo5oarq,g6,r I.$ 3sSoSJt6onJgoL A5AR05s doDX06oL b.>r6y3oo 5r$oq$6: Ji6m5J6m0Jool! eoqXl.r ?n;Sgodrnllr,;6o333J92r4 b.)r6lnlL. I.q) LstnqSSryoL stsqo joSsSLndro 3oqqn}lq$nlo: ;r5o6Jt6o6jgol SoqXloo .;t6 $sr6f ootsod.r lr..tbXq'Sf qrrtr ;t.;q'o go5sEL36o 3.:qp6d3qnd;. I.n) 3.>SoSJr6onJgolr SorLsqop6nqo go5.>5t16o Snqn6nlo o3 Jot6oso3olr, 6o0nqors 0o3s6o.:g St6ggqqnEs J.r5o5J6o0d0ol, 3oj36qnlr' J.!5rr6J6rr0ii6ol, 8oq3loo, ?313Lj}gjq68s flp6rn3rd,Xods Jo56dol, 5sq.)Lrh.)Rol' gsp.r8bpgq' Jot6$1. tr.3) 3sSo6J6onJgoor qsq6nSoqo AsqslrsLspoll, 0ol-r.r;6nlqol .>5 tb3s t.:boL ADRlLrtR1qoL oqnSodolr 6s6lrtq3t6ol $nlro (Mo6OoJo): Jr6m5J6o0il6om 51.\q,o iJ.lR.\tsbrRot 5s5,>;33oro sdr 5s5otrrlry3t61Br. 5) 3.:5o$rionjgoL 3o3s6on8s Lsnrios?ot6oUo lrs8rr6oqnlt6o3 LOrGRs600aol.!5 6.r) Js5o5J6o0il0ol, 3oas6o6l.: 6r6o;s3tsor6oL po6njgo3jlorS: .p5rr5Jd,r.rgJ6olr SoqXds st6 6foGssqeqn6nls 0A6r'lJ.)t?od)ol, Rod,JJ6oJClt'. A.d) J.r5o5J6o8dool, 0oar6onlr Lrn6osBo6oLo ori6sSo$.:6o31?o lrsj.:6orgngot $66olsLorr5 q.>3.>3tso<6n}1q 3sqqnllq3tr3}os5: .1sSrnSJr6crnJgot SogXAom.'dr $sdraoojaSSdr Ls3r6o,.r?or6oLcr ot65r5o$r1yr3d?o 1.r.:j.rtrror3XqoL Ingr6od;lrrns6 q,;;l'g?o63]1q 3sqq"ndXqn66do A.d,r.r5oGJ6o0J6oU 0o0s6on6o lrsj.r6or3nqoL o60b6o3 qs 8ris3sq3brio3 tXqt6;t62q6Lnbor6: ;s5rnGJr6onJ1)oL flo(,X}.'5.\d, ;f oEssq,S(DXMB.r Lsldro3nqcrlr or4flbt6o3 qo.: 3t6s3,.lq'3br4o3 b3q?n;drlqXdgllt. q) ;rSoSJr6onjgoL 8o0$sq$oL J6og3L?o 0oqXlXqo 3o6llq$sgonlo: p.s) LsL3q8$ogo, sr6rll.>tXq8$ogo .!UR.) lrs06a,s3o6ol.,o ot66s5o$sgoJqs$XLX5trq3ls, 3ju3t6g36o, 6o0qnA8sg 8o5s$oqnods Sooqnlr ;.:6o6Jr6t'rSjgoL ?n31Bs6ds?o, ;Lnorolr sriLnloBoL ?33orb36.:?o: .ls6o6Jr6oXJgoL ?Xfl1ts.:6}oBo SrnEr$oq;yrdp6X5 tr,'1.:6rn3Xq'r'rlr go5,.l5lrrn., l,iAo6o1106r,l11 t,ol,0;3ol, clrSsA?d'r'lARJlo. q.B) ;s5o6Jr6o3;JgoL ?n31Bo3Xls?o 0o5.:$oqn (96a15(,$r(](,()lr (qr$'Slrn.IqnloL) ;Eq.: XjLJn6got ?Xg.:LnL ,.1s5o5J6o0d6oL Aoas6o,, sLnooL sr6LnloloL B33oL3n3.>?o: slrXmo .'6 .rt6lrSlerllr. q.6) ;s6o5J6o3jgoL 106cr6rr: tr.;J.r6rn3nq'crlr goSrSLorl trrfloSotrgrtrrr. p.R),Jr5o5J6o0J6oL o5o6o.>go16o: l!.\ J.\6olAilr{'r.,lr 3or316r.r}r'.