საქართველოს პროფესიული კავშირების გაერთიანების მიერ წარმოდგენილი საკანონმდებლო წინადადება „საქართველოს საგადასახადო კოდექსში ცვლილებებისა და დამატებების შეტანის შესახებ“ საქართველოს კანონის პროექტთან დაკავშირებით

m00彎 mし 3 n9ooo■ 嗅o 31000 030b6106● 0060む 0 し010 話 7抵 期 '町柵 ち出 歩 響り 椒:弯 魂霧 GEORGIAN l RADE UN10NS CONFEI)ERAT10N 1743,Vazba‐ Pshavela F ve,lbilisi,Gc… E― www.gtuc.ge 0186 Tel:+995 322 382 91 5, Fax:+995322 388197 mal:i tfo@"C ge V pcge ヽ Wヽ マ 2o1z $',. Ur jr6cn3Xq,rnU Jr6q,r096$otr ors30aqg('r0l6Xb, b-6 o65JE'o Jobrbodgb, bs6rnbcr o6r3q,o, b.lj.:r6c4gq,erb 3rn6Ugo$ggoob 67-9 0gbq'ob Oobgqr3oor 696bca63bror U,>3r6efi0qggbq',o o6ogorgo3r l$64qrlr$5Em 3ocagdlr8o" gg(rryCbgbols qgr q.orA\)CbCbolr 0g$D6ob Agu$bg0, 6oEqtoU o6o3or$o6or .:6r6r3q'gb 30000 ,:0o06869q,o. Jrgo3obgg0oor, 6rg6ororbgboli orsg0lqro0s63 〃 o6s3q,o Jg$6or03oq'o ,]t6qbo l$jr6orgCqx'il, Jt6et6o "lsju6o4gq,ob l$6.lqgrtrbtqm 3erygjbtlo" 66qr(,CbgboL5 car qsOq)gbg0ob tsgg$olt Bglsbgb &Ubq" l. 82 Ogbqob 6g-2 6.r$oq,b qgrg0r6rnb 096c996o brboU ,,qt"fu3Jg6j$o: brts3Orntrr3q,rn 5rqrrlrbrqroor 16 ob3663br: ,,qr" 0rqr6r.rLr er 0JbOrBo qgrbrj0Xbgq,o Jot69bo. 6r6Ac66gbcrc,ro 6.r6soxr s) $o6sqn o6gert60s6or 3s6obJ6crgflOolt Bgbrbgb: r.r) 3r6o6)6ogjgob 0oqgbob Oolrglco: txn6orq'g6 qo6gbgq,gbgbbg qr;ggdbXbgqro bsbo6rqrrngbol-r 6B363bq,nbr orrbr03qr6rn3g b,:b6q,0$ogr.rtr 96or-36oro gEcrrr36gbo 0obr6or, 6o03q,o6 3<n6t.r$oq536og6 qrm63b3u rqot6gbgq,o brjt6or3gq,o8o. qrrqrgbocn;qr g6qrr rqo6o06ol-r ob Srg0ar"rb3bgbgbo, 6er09q'br6 J6o66oJol'r 3rn6bgogggog6o J56c.rbJ6oCC6o 63ot,:3sbnbu l-roSorq'g6o brbSq'a$ogrnb qg3bgqr3bgbol: al%UboCbobr, br.r6orqgr6o lr0r6orq,orErnbolrr qrr orr6tl-r$r'r6rnbob 0SbrbXb J6o66oJ9bo 3ggd63br 6rdq,og6gbob 3gcnboor. g0o11363l-ro qo63bgq[bgbo, 6rn03q'brg 9l.r orr6rb$r,r6r,r6ob g9c636gq,go3r qrr sqrr0or6ob do6oorrqro Sgq,3bgbobo qrr orr3otrgq,gbSboLt Qr03rr. l-rr6orqry6o cgr63olr bg96o0o Ornj0gq.oo Jrba!6Ac.oCbq,r'rbr do6oorrqro 0ob69bot-r 0obrq$X3tq, g6oro 0b6o3, otJr.rblorl 8rn6ob bgrq'oqrr6erbob J6o66oJlr og369bti' brnq'r'r' 03r'169 0b6o3' ).t8r6cnq,gb6o3o ortbrlr$rn6rnboU 0ob,>q$6uc.o, go33qr63r6 qgrgbrbgo4b3q' qr'l r6l6r'r6ogt6 gr6bfu ,r33brb 36drq,u3tr. l.lo6orq,g6o brb3q,$ogr.rb J6o63oJ3bo, tx'r6orq'g6o l.lr0r6orq'o'rbnbl qrr r0 J6o6goJtrg qgrggd36gbgq'o orrbrb$o6rnb': 63qrobb6<nbb 93Cqr rqrr6ol6olo3ob orrbrbt6o 6gb,:dq,gbqobgbol-r 0o6g0rb qrr rOrl-rcnrbr35, 5r0o6u3qnln 15 6ublt3go6Xbilq'o E30cobp33botr ,:qo.r63bll-r, g6r'rbrlr, Jr6o3ob630sbr Cgr 5ror3lq,ob$o63bll-r. 106316o 6'r0rn6;3q'oti tsO0cob3X3sq agLrdq,gbgqrol 0o3o86ooor q.osbj6gboll ob rqr6oq,o, brqrrg tm0rrcbq'oli 0r'rbJorbollr qrr 8r'rE3$3bgq'o lrrg6orbg oj063br, ar606o4q,r'rbolr qrrbor6gboLo8ol.r 6r6l.rs3go63bgqrrq9 rbgcnor 0rqr6or, tsr\rr qrr 6lqs6r'rbr qrr Erb6r0o q.orlljO3bgq'o rqrsSorbgbo' lrjr6orgqrrntso 6r'rjaxq.o 3r6r'r6<nr 6r"r60.:$ogqo blbr br0l6orq,or6rqr 6r0r'rr6ts331-r tspgqr3b6o3o q.:brj03bgq,3bob6,:6 6rbbslcq36gq $6Cb, 6r'r03q'coc t-rr63tsrr.r 8r'r03$3bpqr b.rg6orb33blr 8r'rogr3U, 619 orr3ob 0b6o3, Urggdpq,o bqggbr r0 Jo6orrco3oL 6rbbr3gor6gbgq'o J63g6366ogq,o 0r,rJg6obob 6g5o8ob 83j06ol;r. rirgcn 3l$36r'r6ortso, 903$3tr$oq'rq9, Urb3q,0$oger bcCor'l60o cgrl-rrjOgbgq,o Jot6gbo 0r'rorb6gbr, 396drnq 3o, 0roo gqroqr3l-to 6.:$oq,o drq,r.rgr6 p$ggb3b%g 0erqroU; orgdgr 6r0o6r3q,obol.r bsbocn Oo0qgbor $6C0or 0erj6ggqo rb33X bOerjcq,sjer,rSor6orBo QbtjrC0gbgq,or,: BgbqUaUqlo $6C. r0 0b6o3, JC6do t CCOr'r60o q.orbrCagb3q,o Jo63bo, 6rn03q,orrg brar6r.rLor6 c6.:q,<.r6og6 qtr b0o6 0g8orb393stso, 996o 6oryq, Jo6obgbBo 9$6o lr,:j0or6r'rbr, s6 gjggr'rqg636 q.o.r6oU j330, flogb3qgr3rqg oflob.:, 6o0 br3r6o8qr3bq,rn q.oofubg Orcno r6bgbobJ qgrsg)b0c6cb3q'or. 3g6dr.rqg, 86o0ob 3u6r'r60qrXbq,r'rbr oor3rq,ob$o69bl.t 8do09, 01369 Q5 t 5tso0Jo6obgbor6o ll0g0rcrt-r Eg0U6gq,3bgq,o5 tJogorq,U6o q.or63ot., 0gbsdE 36q'r'rbrb, 616 69.1q'erbrBo rq3j3rgg6rq9 396 gbr6g66q,gr.rgb qrrOr38;gergoq,gbgqro 03q935ob 0oq$13.:1.t. rO 0b6o3, br6tJsJuo6Cbgq,rqg 6oryq, 3oor6Cb5tso o0gmgX6or6 0rqr6<nbr Qr tsrb$rBo prbrjO3bgqr3bo, 3o6roqtrb 6uor go33q,qrqog6 695o68o g$93or lroger6q'obcor3olr b.lg6orbolr EgajA6gq, 6r6g0rntso SgBrobr qgr UogCq,QQoU6rq %ocbb rg969b96 br3gol6 bogogbq'3I-t qr': Jrr!5o$og6o ar606or3q,r'rbrlr. raq.oC6rs9, l-rr'6orq,g6o br0r6orq'oo6erbolr qrr033oqr63bolr336 6tboaob arsgrbrQ66cq,5q.o, 0o9ct663$er6oq,rqr 0o63rts6or, Esq.:6r"1$ q)r Brbottso qrrbrja3bSq,orror3ob l-rr6rqrrbrbsqm EXqrgroSbob cgr$3tlgbr. brEUrbgr'rob l.rJ36ogo3oqr.rb 6-Uq q)r brAr'1Aeo6r6C eJ ofloU 6rcn3rqrob$o6gboor, 6rn0 6.161-r.:3gor696gqrrq.o bo6ergbq,obsor3ob b;g6orbob 60a$Cql 6l63Eo8o U$mcr, 03tsr,nb,1, bo6osq'36o U,r0r6orq,os6r.rbob gtrrvrg63gq,br8sr8r(,, 0obr60g$er6oq,rqr 0o63sB6or 0rq,551.5t qrl tsrb6r0o qrbrjOgbgq,gbo l6gq,rq 6rot.:3obggq,q636 UrBg0olt3q'er 5rqrrUrbsqrob i5rqrrbq.oobr6s6' r.b) 3rbo5.3{6ogd6oU Aot$r,: 3r6er6J6rngjgob 6obr6or, 0rqr6r'rlt q)r Brb$rBo lrl0r6orq,or6r'rbob q$6oq6gbolr bgq,B$gerbobor3ob 0o%6oor q.org$gbq,3o I'rr5rqrrbb,:qxn Egqr3lon qrr 6.rorr3otr3gq,qgbg6 ttBgEerbr3q'r"r 6rQrbrbJQotJ ArQlbqro)o6rti' qgrbrj0Xbpq'cDror3ob, l'rcngorq'g6o 16 aoqr5rnaolr 8ojcr6os, 6rqr6r'rbs Qr Esbortso QrbscaCbuq'oDr brESSetlrr3q,o brqrbrbrQobsrb b35r3q'36ob j3gts':3 3$33or 0ror 5rorr3obggq,gbs oO bug6orbggbob tt3o6$cn6Xqr, 6o09q'otr 86r.18,: qrr 6ro0gq,ors U6gq,o rq0r'rgb36s rb J633363or J6rC0oJuq)rqg tsCUdq'0b3qor' s.6) 3r6obJr6ogi$ob dot6oorrqr, $611rl: g3q,oq,3b,:b Lrjr6orpq'r'rb Ll.:Srqrslrlbcqro $r6Accqg665oq," 3r6obJ6ogjgo oor3rq,ob$o63bb 03bq'ob 03-2 6,:$oq,b 30r0cbr'e9'fu9J36j$o,6er03q'o6 0rqr6ott qrr 0.:bgrBo qrl-r$8gbgq'Xbl-r rorr3obggqpbb ltES0erbr3qar 3'rqgrUlbrqrol-t 3r,rq.o3jlrob 82-3 o3bq,tso.336doq9,82-3 brerbeol,ar6. b) 3rbo63t6ogd$oU go6r6bgdro qQrbsq3orCbr: - 3s6o63r6<'rgd6ol, Ooqgbrlror.r6 qo3r3tso69boor qgrgo6r6bgbol, $916o b.s) rg6oqpbgqro b5d'?Obol' gi6erOl6r'rgj6ob 0oqgbr t6 brlo6ogbb Qr0l$Cbo<r'o brt6agbolr 6rgSbrU brjr6or3Sq,rnb b,>bgq'0$oger bogag$oqr6' b.b) 3s6<'l6J6ogd6ob 64q,96s bo"JXCOol, lrctsC0olsgq"er 6'l$oeicg boga36;ob brtsg0r'rUr3q'er 3s6er6,l6ergj6olr 0oqgbr 0errbqgS6li br6JgCflq 6':3q'96':b 6rfoq,ob 0gA6odr3brbg. 3g6derq, 3r6.6J6o3jgoor 6sor3tq,olr$otigbgqro Jo6Sboli brolr3ob3gq,,Cbr br0g0rnbrgq,r'r 6sqgrbrbseob6r6, 6s0rnoS3g3li bogaggotso br0gOr'rbr3q,ar brcgrbrbsqpob at!.orb!-oou 6boor t3g0gq,o6gb3q,o ts30c'rbt3q,olr tsg0go6gbrli qpribq,oCbos, 594 400 q,r6oor. b.6) 3r6<n6.]6ogl6ob 6o3q,g6c 0c,.,J900r,1, brd,XSoor 6r$oqlrg 3.:6o636rngj6ol-r Ooqgbl 6s3q,95sb s6 0rnrbcggbl-t bogaggob br6a3oor 6t$oq,9cg. b.ag) lsbgq,0$oggrlr s\,o go6r6lry6o grqaggboq,gbgbo 3,:6o6J6r.rgjgoor 16 qgsoEqggb.r l-rrbgqrO$ogob rbrq,o go6r6bg6o 3sqtqggbpq,Xbgbo. b.g) 3r6ofi6ergj6ou Ao\r'rqp6gqn go6r6lryt6o BgqggbCbo o0 Jo6orso6olr, 6o0cq,or 0o0s6or6 gt66gq49gar 3r6cr6J6og{lgob 0ojOgqgbr: 3r6er6J6ergjgol-r Ooq3br br6$Cflq, 6s3q,g6rb Oorbqgg6b o0 Jo-ngbbg, 6rn0qg6og ols6pbqgbgb 3rbcn6J6ergjgoor 6sor3rq,ob$o69bgq'o tsSqrgroroor. 46derq, blts30rnbr3q,er 6rqgrbrbrqolr6rb 6rorrgoUggq,gbr 0ror qr,:gbc'r6r3or b3qrglbob 2Oolo-l-t et brb6sQob 0ror 0crb6r6Xbrb. b.3) 3r6o6J6ogjooor qqoqooCbcqro a,rcqrlr.sbsqgob, 0olrca6gbq'oU sE bb3s lrsboU 6rqgrlrsbQgq,ot, ocgg6e6ob 6r6ls\3trnu $glto (J6o66oJo) : bgq,g,rbob blboor Ooqgbgq, 316r'16ol-1 Ornj0gq-oo 6gqgrj6ooor l-r.ltsg0erltgq,or 6sqgrlrtbrqgo ts90r.rbr3.rq,bg 09rqg6X6U 20olo-l-r. 3r6erbJ6r'rgj$oU 0oqgboU tsC0sQCA 0rgr6ogq'3bo r0 6rqrrbrbrqroor tqs6 qrobg66gbor6. 6) 3s6o6J6ogj6ob 0o0.:6o4bs bsgdmsBo6olm 6.s) 3r6o6.)t6ogl6olr 0o0u6opbs g36o3rg8o{6olt ls0s6oryrgbr6og l4).r6c.ort6$gbot6: q9o6gj$%Cbor6 3r6rn6J6ergjgo t6 g$o6lrqEqgS6gbr 336er3r3Eo6oU q-oo69j$o336b; 6.b) 3s6oSJt6ogjgolr 0o0s6orgbr lsgt6orrBo<6olxr erti6o6olrs6ogbBo ltsj.>t6orggqob g$<6obrllolr6 qgr3rgtsodrgbgq, grqaggq3E Cbgbor$ 3rber6J6r'rggo s6 g$o6uq0qgg6gbr brg6orl8o6obrn o66s6obr6og00o brjl6or3gq'erb $66r.rbrbortE q9,:3,r3Eo6Xbgqr 3rq,q93bgq,5bgbl-t 6.6) 3s6rn63t6t'rCCool, 0o0s6o4br tsj.:Ool8gq,t'rl, o60bt6og s9$ A6535qrAb6o0 bgq!0&ldpJq,gbCbor6 qos tsCori6Mgbgbors6: 3r6obJ6r'rggo 16 g$obssqOqgg6gbr lr.rjr6ogq,erb 0o96 QrsQCbUqt c'r60b6o3 qs 06r3rq,0b6o3 bgq,tsg66gqpbgbb; ca) 3s5<'r6,36ogj$ob Oo0tsqeCbol, Jt6e6gbBo 0oqgbgq,o 3o5lryq,$r6ogbo: q.t) Js6o636ogflgob tsg0gEsggbsBo 0o6c$oqg lsbgqt0$ogo, r6sbrbgq0$ogo r6/q.o,: lsg6orr0ot6olx'r o60r6otr6os (qgsSgh0gq,Cbr), CdlrJCd,O", sb3omb rt6Lgberbob Eg0orb3ggrBo: