-საქართველოს კანონის პროექტი „საქართველოს საგადასახადო კოდექსში ცვლილების შეტანის შესახებ“ (07-3/171, 23.02.2022) და მისგან გამომდინარე საქართველოს კანონის პროექტი:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 16.11.2023 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʽʨʸʯʭʬʲʵʹʹʨʪʨʫʨʹʨˆʨʫʵʱʵʫʬʽʹˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹ ˀʬʹʨˆʬʩ“ (07-3/171, 23.02.2022) ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʽʨʸʯʭʬʲʵʹʹʨʪʨʫʨʹʨˆʨʫʵʱʵʫʬʽʹˀʰ ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹˀʬʹʨˆʬʩ“ (07-3/171, 23.02.2022 ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ȹ07-3/171/10, 23.02.2022 ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʹʯʨʴʨˆʳʨʫʪʨʫʨʹʨˆʨʫʰʹʪʨʴʪʨʯʨʭʰʹʻʼʲʫʬʩʨʹʨʼʵʹʺʵ ʪʮʨʭʴʰʲʰʹˀʬʳʯˆʭʬʭʨˀʰʹʨʪʨʸʬʵ˟ʬʱʵʴʵʳʰʱʻʸʰʹʨʽʳʰʨʴʵʩʰʹʬʸʵʭʴʻʲʰʹʨʹʨʽʵʴʲʵʴʵʳʬʴʱʲʨʺʻʸʰʹ28˟ʬ–97˟ʬ ˇʪʻʼʬʩʰʹˀʬʹʨʩʨʳʰʹʰ700ʲʨʸʨʳʫʬʾʰʸʬʩʻʲʬʩʰʹ30ʱʪ˟ʳʫʬʹʨʬʸʯʵ˄ʵʴʰʹʹʨʽʵʴʲʰʹʰʳʶʵʸʺʰʸʵʳʬʲʰ˂ ʬʱʵʴʵʳʰʱʻʸʰʹʨʽʳʰʨʴʵʩʰʹʨʯʭʰʹʪʨʴʱʻʯʭʴʰʲʰʨʸʨʸʰʹ 2. „ʹʨʽʨʸʯʭʬʲʵʹʹʨʩʨʷʵʱʵʫʬʽʹˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹˀʬʹʨˆʬʩ“. ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 16/11/2023 16:45:00 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 23 16/11/2023 16:45:17 ʫʨʳʻʳʸʨʸʨʴʨʱʹʸ ʾʰʨʱʬʴ˅ʰʹʿʸʨ ʹʨʱʰʯˆʰʨʸʨʸʰʹʪʨʫʨ˄ʿʭʬʺʰʲʰ 15 52 ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰʼʸʨʽ˂ʰʬʩʰʯ ʼʸʨʽ˂ʰʰʹʫʨʹʨˆʬʲʬʩʨ ʬʹ˄ʸʬʩʵʫʨ ʨʸ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʬʸʵʭʴʻʲʰʫʨʫʬʳʵʱʸʨʺʰʻʲʰʹʨˆʬʲʳ˄ʰʼʵʹʯʭʰʹ 1 1 1 ʴʨ˂ʰʵʴʳʵ˃ʸʨʵʩʨ˟˃ʨʲʨʬʸʯʵʵʩʨˀʰʨ 1 19 ʶʵʲʰʺˇʪʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ 3 1 ʶʵʲʰʺˇʪʲʬʲʵ˟ʶʨʸʺʴʰʵʸʵʩʨʹʨʽ˟ʯʭʰʹ 0 2 ʶʵʲʰʺˇʪʸʬʼʵʸʳʬʩʰʹˇʪʻʼʰ 0 5 ʶʵʲʰʺˇʪʻʼʰʬʭʸʵʵʶʺʰʳʰʹʺʬʩʰ 2 0 1 1 ʶʵʲʰʺˇʪʻʼʰʯʨʭʰʹʻʼʲʬʩʨ 2 0 2 0 ʶʵʲʰʺˇʪʻʼʰʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 3 2 ʶʵʲʰʺˇʪʻʼʰˆʨʲˆʰʹ˃ʨʲʨ 8 1 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʪʰʸˁʰ 4 0 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʳʵʽʨʲʨʽʬʬʩʰ 2 0 1 ʼʸʨʽ˂ʰʰʹʪʨʸʬˀʬ 4 4 1 ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ 73 2 16 11 46 103 37 23 15 65 ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ 0 1 1 2 0 0 3 4 4 4 1 3 ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 16.11.2023 ʰʴʫʰʭʰʫʻʨʲʻʸʰʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʨʽʻʩʨʸʫʰʨʯʬʵʴʨ ʨˆʭʲʬʫʰʨʴʰʨʸʳʨʮ X X ʩʨʽʸʨ˃ʬʫʨʭʰʯ ʩʬʴʨˀʭʰʲʰʪʰʨ X ʩʬʷʨˀʭʰʲʰʲʬʭʨʴ ʩʬʸʨʰʨʰʸʨʱʲʰ X ʩʬʸʨʰʨʰʸʨʱʲʰ ʫʨˁʰ  X ʩʬʸʨ˃ʬʸʨʳʰʴʨ X ʩʰʯʨ˃ʬʳʨʰʨ X ʩʵʱʻˁʨʭʨʯʰʴʨʯʰʴ ʩʵʲʽʭʨ˃ʬʨʴʮʵʸ X ʩʵʲʽʭʨ˃ʬʬʲʰʹʵ X X ʩʵʺʱʵʭʬʲʰʪʰʵʸʪʰ ʩʵ˅ʵʸʰˀʭʰʲʰʳʨʱʨ X X ʩʻˁʻʱʻʸʰʨʴʨ X X ʪʵʫʨʩʸʬʲʰ˃ʬʪʰʵʸʪʰ ʪʵ˂ʰʸʰ˃ʬʬʲʪʻˇʨ X X ʪʵ˂ʰʸʰ˃ʬʸʵʳʨʴ X X ʫʨʭʰʯʻʲʰʨʴʰʩʬʽʨ X ʫʨʲʨʽʰˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X ʫʨʸʪʨʲʰʮʨʻʸ X X ʫʨʹʬʴʰʰʹʱʵ X X ʫʨʻˀʭʰʲʰʳʰˆʬʰʲ ʫʬʱʨʴʵʰ˃ʬˆʨʺʰʨ X X ʫʻʪʲʨ˃ʬʮʨʨʲ ʬʲʰʹʨˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʬʴʻʽʰ˃ʬʨʭʯʨʴʫʰʲ X X ʬʴʻʽʰ˃ʬʪʵˁʨ X ʭʨˀʨ˃ʬʪʰʵʸʪʰ ʭʨˀʨ˃ʬʪʸʰʪʵʲ ʭʵʲʹʱʰʪʰʵʸʪʰ X X ʮʨʭʸʨʫʨˀʭʰʲʰʰʸʳʨ X X ʮʨʸʽʻʨʰʸʨʱʲʰ X X ʮʰʲʼʰʳʰʨʴʰʫʨʭʰʯ X X ʯʨʲʨʱʭʨ˃ʬʨʸˁʰʲ X ʯʵʲʵʸʨʰʨʬʫʰˀʬʸ X ʯʻʸʨʮʨˀʭʰʲʰʽʬʯʬʭʨʴ X X ʰʴˇʰʨʼʸʰʫʵʴ X X ʰʵʴʨʯʨʳʰˀʭʰʲʰʸʨʺʰ X X ʰʹʳʨʰʲʵʭʰʨʩʫʻʲʨ ʱʨ˅ʨʸʨʭʨʫʨʭʰʯ X ʱʨˆʨ˃ʬʭʲʨʫʰʳʬʸ X X ʱʨˆʰʨʴʰʪʰʵʸʪʰ X X ʱʨˆʰˀʭʰʲʰʱʨˆʨ X X ʱʬʸʬʹʬʲʰ˃ʬˀʨʲʭʨ ʱʭʰʷʰʴʨ˃ʬʶʨʨʺʨ X X ʱʭʰʸʱʬʲʰʨʳʨʴʻˁʨʸ ʱʭʰ˂ʰʨʴʰʩʨʰʨ X X ʱʰʸʱʰʺʨ˃ʬʫʨʭʰʯ ʱʰʸ˂ˆʨʲʰʨʰʸʨʱʲʰ X ʱʰʻʸʬʾʰʨʴʰʹʻʳʩʨʺ X ʱʵʩʨˆʰ˃ʬʰʸʨʱʲʰ X ʱʵʩʰʨˀʭʰʲʰʲʬʭʨʴ X ʱʵʴ˂ʬʲʰ˃ʬʸʬʹʨʴ X X ʱʵʸ˃ʨʰʨʯʨʳʨʸ X X ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X X X X X X X X X X X ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 16.11.2023 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ ʲʨˀˆʰʳʨʸʰʨʳ X ʲʰʲʻʨˀʭʰʲʰʩʬʽʨ X ʲʵʳʰʴʨ˃ʬʮʨʮʨ X ʳʨʯʰʱʨˀʭʰʲʰʫʨʭʰʯ X ʳʨʴʻʱʰʨʴʰʹʨʳʭʬʲ X ʳʨʴˇʪʨʲʨ˃ʬʶʨʨʺʨ ʳʨ˅ʨʸʨˀʭʰʲʰʪʻʸʨʳ X ʳʨ˅ʻʺʨ˃ʬʴʰʱʨ X X ʳʪʨʲʵʩʲʰˀʭʰʲʰʲʬʭʨʴ X X ʳʫʰʴʨʸʨ˃ʬʳʨʳʻʱʨ X ʳʬʪʸʬʲʰˀʭʰʲʰʭʨˆʺʨʴʪ X ʳʬʮʻʸʴʰˀʭʰʲʰʰʸʨʱʲʰ X X ʳʬˀʭʬʲʰʨʴʰʪʵʪʰ X X ʳʬ˃ʳʨʸʰʨˀʭʰʲʰʰʸʨʱʲʰ X X ʳʰʴʨˀʭʰʲʰʨʱʨʱʰ ʳʰʸʮʵʬʭʰʹʨʭʨʲʨʴ X ʳʰʽʨʴʨ˃ʬʪʰʭʰ X X ʳʰʽʨ˃ʬʪʬʲʨ ʳʰʽʬʲʨ˃ʬʮʨʨʲ X X ʳʵ˄ʬʸʬʲʰʨʨʲʬʽʹʨʴʫʸʬ X ʴʨʱʨʰ˃ʬʺʨʸʰʬʲ ʴʨʿʵʼʰʨʱʵʩʨ ʴʨ˂ʭʲʰˀʭʰʲʰʨʴʨ ʴʰʱʵʲʨʰˀʭʰʲʰʸʨʳʨʮ ʵʩʵʲʨˀʭʰʲʰʨʴʺʵʴ X ʵʫʰˀʨʸʰʨʩʬʽʨ ʵʽʸʰʨˀʭʰʲʰʱʨˆʨʩʬʸ ʵˆʨʴʨˀʭʰʲʰʨʴʸʰ X X ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ X X ʸʨʽʭʰʨˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʹʨʩʵˈʬʸʳʨʴ X X ʹʨʳʨʫʨˀʭʰʲʰʹʨʲʵʳʬ ʹʨʳʴʰ˃ʬˆʨʯʻʴʨ ʹʨʳˆʨʸʨʻʲʰʪʬʲʨ X ʹʨʳˆʨʸʨ˃ʬʫʰʳʰʺʸʰ X X ʹʨʳˆʨʸʨ˃ʬʴʰʱʵʲʵʮ X X ʹʨʴʰʱʰ˃ʬʪʻʩʨʮ ʹʨʴʰʱʰ˃ʬʭʰʽʺʵʸ X ʹʨʸˇʭʬʲʨ˃ʬʳʰˆʬʰʲ X ʹʬʼʨˀʭʰʲʰʬʱʨ X ʹʰʩʨˀʭʰʲʰʹʻʲˆʨʴ ʹʵʴʾʻʲʨˀʭʰʲʰʫʨʭʰʯ X ʹʵʹʰʨˀʭʰʲʰʪʰʵʸʪʰ X X ʹʻʩʨʸʰʹʵʮʨʸ X X ʺʨʩʨʺʨ˃ʬʨʲʬʽʹʨʴʫʸʬ X ʺʻʸ˃ʬʲʨ˃ʬʴʵʫʨʸ X ʻʹʻʼʨˀʭʰʲʰʫʨʭʰʯ ʽʨʫʨʪʰˀʭʰʲʰʰʸʨʱʲʰ X X ʽʨʸʫʨʭʨʩʨˁʻʱʰ ʽʨʸʻʳʰ˃ʬʲʬʭʨʴ X X ʽʭʨʸʨʰʨʳʬʸʨʩ X ʽʻʸʨʹʩʬʫʰʨʴʰʹʨʲʵʳʬ X ʾʻʫʻˀʨʻʸʰʨʲʻʫʨ X X ʿʨʭʬʲʨˀʭʰʲʰʳʰˆʬʰʲ ˀʨʭʪʻʲʰ˃ʬˀʨʲʭʨ X X ˀʨʸʳʨʴʨˀʭʰʲʰʯʬʴʪʰʮ X X ʫʨʩʬ˅ʫʰʲʰʨ X X X X X X X X X X X X X X X X X X X X ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 16.11.2023 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ ˀʨʺʨʱʰˀʭʰʲʰʰʸʨʱʲʰ X X ˁʨʱʭʬʺʨ˃ʬʪʰʵʸʪʰ X X ˁʨʴʽʹʬʲʰʨʴʰʪʵʫʬʸ˃ʰ X ˁʨʸʱʭʰʨʴʰʯʨʳʨʸ X ˁʨʸʱʭʰʨʴʰʽʬʯʬʭʨʴ X ˁʰʪʵʪʰ˃ʬʭʨʹʰʲ X ˁʰʽʵʭʨʴʰʰʸʨʱʲʰ X ˁʵˁʬʲʰ˂ʬʮʨʸ ˁˆʬʰ˃ʬʴʨʺʵ X X ˁˆʬʰ˃ʬʸʵʹʺʵʳ X X ˂ʨʪʨʸʬʰˀʭʰʲʰʪʰʵʸʪʰ X X ˄ʨʽʨ˃ʬʩʬʷʨʴ X X ˄ʰʯʲʰ˃ʬʨʴʨ X X ˄ʰʲʵʹʨʴʰʴʰʴʵ X X ˄ʰʲʵʹʨʴʰˆʨʺʰʨ X X ˄ʰ˄ʨʭʨʪʸʬʺʨ X X ˅ʨʴʱʵʺʨ˃ʬʫʬʭʰ ˅ʰ˅ʰʴʨ˃ʬʪʰʭʰ X X ˆʨʩʨʸʬʲʰˀʵʯʨ X X ˆʨʩʬʰˀʭʰʲʰʲʬʭʨʴ ˆʨʩʻʲʰʨʴʰʫʰʲʨʸ ˆʨˆʻʩʰʨʪʰʵʸʪʰ X X ˆʨˇʰˀʭʰʲʰʫʨʭʰʯ ˆʬʸˆʬʻʲʰ˃ʬʬʱʨʺʬʸʰʴʬ ˆʭʰˁʰʨʰʨʪʵ X X ˆʻʴʫʨ˃ʬʫʰʳʰʺʸʰ X X ˇʨʴʨˀʰʨʯʬʰʳʻʸʨʮ ˇʨʼʨʸʰ˃ʬʭʰʽʺʵʸ X ˇʰʴˇʵʲʨʭʨʹʨʲʵʳʬ X ʫʨʩʬ˅ʫʰʲʰʨ X X X X X X X ʪʭʬʸʫʰof 4