-საქართველოს კანონის პროექტი „საგადასახადო დავალიანებებისა და სახელმწიფო სესხების რესტრუქტურიზაციის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“ (07-2/329, 20/10/2023) და მისგან გამომდინარე საქართველოს კანონის პროექტი:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 29.11.2023 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʪʨʫʨʹʨˆʨʫʵʫʨʭʨʲʰʨʴʬʩʬʩʰʹʨʫʨʹʨˆʬʲʳ˄ʰʼʵʹʬʹˆʬʩʰʹ ʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (07-2/329, 20.10.2023) ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʪʨʫʨʹʨˆʨʫʵʫʨʭʨʲʰʨʴʬʩʬʩʰʹʨʫʨ ʹʨˆʬʲʳ˄ʰʼʵʹʬʹˆʬʩʰʹʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (07-2/329, 20.10.2023 ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ȹ07-2/329/10, 20.10.2023 ʱʨʴʵʴʰʹ ʶʸʵʬʽʺʰʰʯʭʨʲʰʹ˄ʰʴʬʩʹ„ʹʨʪʨʫʨʹʨˆʨʫʵʫʨʭʨʲʰʨʴʬʩʬʩʰʹʨʫʨʹʨˆʬʲʳ˄ʰʼʵʹʬʹˆʬʩʰʹʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʹʨʯʨʻʸʰʹ˂ʭʲʰʲʬʩʨʹʱʬʸ˃ʵʫʱʨʴʵʴʰʹʹʨʯʨʻʸʰʪʨʴʰʹʨʮʾʭʸʬʩʨˀʬʳʫʬʪʰʸʬʫʨʽ˂ʰʰʯ „ʹʨˆʬʲʳ˄ʰʼʵʹʬʹˆʬʩʰʹʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʱʨʴʵʴʰʫʨʴʨʳʵʾʬʩʻʲʰʰʽʴʬʩʨʴʵʸʳʬʩʰ ʸʵʳʲʬʩʰ˂ʬˆʬʩʨʹʨʪʨʫʨʹʨˆʨʫʵʫʨʭʨʲʰʨʴʬʩʨʯʨʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹʹʨʱʰʯˆʰʹʪʨʴˆʰʲʭʰʹʨʫʨʪʨʫʨ˄ʿʭʬʺʰʹ˄ʬʹʹʫʨ ʨʾʴʰˀʴʻʲʰʱʨʴʵʴʰʯʫʨʸʬʪʻʲʰʸʫʬʩʨʳˆʵʲʵʫʹʨ˄ʨʸʳʵʬʩʰʹʹʨʹʬʹˆʵʫʨʭʨʲʰʨʴʬʩʬʩʰʹʸʬʹʺʸʻʽʺʻʸʰʮʨ˂ʰʰʹ ʨʪʸʬʯʭʬʹʨʹʬʹˆʵʫʨʭʨʲʰʨʴʬʩʰʹʻʰʳʬʫʵʹʬʹˆʨʫʨʾʰʨʸʬʩʰʹʨʫʨˁʨʳʵ˄ʬʸʰʹʶʨʺʰʬʩʰʹʳʬʹʨʳʬʶʰʸʰʹʨʯʭʰʹ ʪʨʫʨʱʰʹʸʬʩʰʹʫʨʼʨʸʭʰʹʳʵʯˆʵʭʴʰʹʻʼʲʬʩʰʹʹˆʭʨʰʻʸʰʫʰʻʲʰʶʰʸʰʹʨʯʭʰʹʪʨʸʱʭʬʻʲʰʫʰʹʱʵʴʺʰʯʫʨʯʳʵʩʰʹ ˄ʬʹʰ 2.„ʹʨʽʨʸʯʭʬʲʵʹʹʨʪʨʫʨʹʨˆʨʫʵʱʵʫʬʽʹˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹˀʬʹʨˆʬʩ“ ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 29/11/2023 20:11:46 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 81 29/11/2023 20:12:03 ʫʨʳʻʳʸʨʸʨʴʨʱʹʸ ʾʰʨʱʬʴ˅ʰʹʿʸʨ ʹʨʱʰʯˆʰʪʨʫʨ˄ʿʭʬʺʰʲʰʨ 0 50 ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰʼʸʨʽ˂ʰʬʩʰʯ ʼʸʨʽ˂ʰʰʹʫʨʹʨˆʬʲʬʩʨ ʬʹ˄ʸʬʩʵʫʨ ʨʸ ʬʹ˄ʸʬʩʵʫʨ ʬʸʵʭʴʻʲʰʫʨʫʬʳʵʱʸʨʺʰʻʲʰʹʨˆʬʲʳ˄ʰʼʵʹʯʭʰʹ 0 2 ʴʨ˂ʰʵʴʳʵ˃ʸʨʵʩʨ˟˃ʨʲʨʬʸʯʵʵʩʨˀʰʨ 0 20 ʶʵʲʰʺˇʪʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ 2 2 ʶʵʲʰʺˇʪʲʬʲʵ˟ʶʨʸʺʴʰʵʸʵʩʨʹʨʽ˟ʯʭʰʹ 0 2 0 ʶʵʲʰʺˇʪʸʬʼʵʸʳʬʩʰʹˇʪʻʼʰ 2 3 2 ʶʵʲʰʺˇʪʻʼʰʬʭʸʵʵʶʺʰʳʰʹʺʬʩʰ 0 2 0 ʶʵʲʰʺˇʪʻʼʰʯʨʭʰʹʻʼʲʬʩʨ 1 1 1 ʶʵʲʰʺˇʪʻʼʰʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 4 1 4 ʶʵʲʰʺˇʪʻʼʰˆʨʲˆʰʹ˃ʨʲʨ 8 1 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʪʰʸˁʰ 4 0 4 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʳʵʽʨʲʨʽʬʬʩʰ 2 0 2 ʼʸʨʽ˂ʰʰʹʪʨʸʬˀʬ 2 6 ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ 73 2 73 98 42 81 ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ 0 0 1 1 7 1 2 0 0 17 ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 29.11.2023 ʰʴʫʰʭʰʫʻʨʲʻʸʰʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ ʨʽʻʩʨʸʫʰʨʯʬʵʴʨ X X ʨˆʭʲʬʫʰʨʴʰʨʸʳʨʮ X X ʩʨʽʸʨ˃ʬʫʨʭʰʯ ʩʬʴʨˀʭʰʲʰʪʰʨ X X ʩʬʷʨˀʭʰʲʰʲʬʭʨʴ ʩʬʸʨʰʨʰʸʨʱʲʰ X X ʩʬʸʨʰʨʰʸʨʱʲʰ ʫʨˁʰ  X ʩʬʸʨ˃ʬʸʨʳʰʴʨ X X ʩʰʯʨ˃ʬʳʨʰʨ X X ʩʵʱʻˁʨʭʨʯʰʴʨʯʰʴ ʩʵʲʽʭʨ˃ʬʨʴʮʵʸ X X ʩʵʲʽʭʨ˃ʬʬʲʰʹʵ X X ʩʵʺʱʵʭʬʲʰʪʰʵʸʪʰ ʩʵ˅ʵʸʰˀʭʰʲʰʳʨʱʨ X X ʩʻˁʻʱʻʸʰʨʴʨ ʪʵʫʨʩʸʬʲʰ˃ʬʪʰʵʸʪʰ ʪʵ˂ʰʸʰ˃ʬʬʲʪʻˇʨ X X ʪʵ˂ʰʸʰ˃ʬʸʵʳʨʴ ʫʨʭʰʯʻʲʰʨʴʰʩʬʽʨ X X ʫʨʲʨʽʰˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʫʨʸʪʨʲʰʮʨʻʸ X X ʫʨʹʬʴʰʰʹʱʵ X X ʫʨʻˀʭʰʲʰʳʰˆʬʰʲ X ʫʬʱʨʴʵʰ˃ʬˆʨʺʰʨ ʫʻʪʲʨ˃ʬʮʨʨʲ X ʬʲʰʹʨˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X ʬʴʻʽʰ˃ʬʨʭʯʨʴʫʰʲ X ʬʴʻʽʰ˃ʬʪʵˁʨ X X ʭʨˀʨ˃ʬʪʰʵʸʪʰ ʭʨˀʨ˃ʬʪʸʰʪʵʲ ʭʵʲʹʱʰʪʰʵʸʪʰ X X ʮʨʭʸʨʫʨˀʭʰʲʰʰʸʳʨ X X ʮʨʸʽʻʨʰʸʨʱʲʰ X X ʮʰʲʼʰʳʰʨʴʰʫʨʭʰʯ ʯʨʲʨʱʭʨ˃ʬʨʸˁʰʲ X X ʯʵʲʵʸʨʰʨʬʫʰˀʬʸ X X ʯʻʸʨʮʨˀʭʰʲʰʽʬʯʬʭʨʴ X ʰʴˇʰʨʼʸʰʫʵʴ X X ʰʵʴʨʯʨʳʰˀʭʰʲʰʸʨʺʰ X X ʰʹʳʨʰʲʵʭʰʨʩʫʻʲʨ ʱʨ˅ʨʸʨʭʨʫʨʭʰʯ X X ʱʨˆʨ˃ʬʭʲʨʫʰʳʬʸ X X ʱʨˆʰʨʴʰʪʰʵʸʪʰ X X ʱʨˆʰˀʭʰʲʰʱʨˆʨ X X ʱʬʸʬʹʬʲʰ˃ʬˀʨʲʭʨ X ʱʭʰʷʰʴʨ˃ʬʶʨʨʺʨ X X ʱʭʰʸʱʬʲʰʨʳʨʴʻˁʨʸ ʱʭʰ˂ʰʨʴʰʩʨʰʨ X X ʱʰʸʱʰʺʨ˃ʬʫʨʭʰʯ ʱʰʸ˂ˆʨʲʰʨʰʸʨʱʲʰ X X ʱʰʻʸʬʾʰʨʴʰʹʻʳʩʨʺ X X ʱʵʩʨˆʰ˃ʬʰʸʨʱʲʰ X X ʱʵʩʰʨˀʭʰʲʰʲʬʭʨʴ X X ʱʵʴ˂ʬʲʰ˃ʬʸʬʹʨʴ X X X X X X X X X ʱʵʸ˃ʨʰʨʯʨʳʨʸ ʫʨʩʬ˅ʫʰʲʰʨ ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 29.11.2023 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʲʨˀˆʰʳʨʸʰʨʳ X X ʲʰʲʻʨˀʭʰʲʰʩʬʽʨ X ʲʵʳʰʴʨ˃ʬʮʨʮʨ X X ʳʨʯʰʱʨˀʭʰʲʰʫʨʭʰʯ X X ʳʨʴʻʱʰʨʴʰʹʨʳʭʬʲ X X ʳʨʴˇʪʨʲʨ˃ʬʶʨʨʺʨ X ʳʨ˅ʨʸʨˀʭʰʲʰʪʻʸʨʳ X X ʳʨ˅ʻʺʨ˃ʬʴʰʱʨ ʳʪʨʲʵʩʲʰˀʭʰʲʰʲʬʭʨʴ X X ʳʫʰʴʨʸʨ˃ʬʳʨʳʻʱʨ X X ʳʬʪʸʬʲʰˀʭʰʲʰʭʨˆʺʨʴʪ X ʳʬʮʻʸʴʰˀʭʰʲʰʰʸʨʱʲʰ X X ʳʬˀʭʬʲʰʨʴʰʪʵʪʰ X X ʳʬ˃ʳʨʸʰʨˀʭʰʲʰʰʸʨʱʲʰ X X ʳʰʴʨˀʭʰʲʰʨʱʨʱʰ ʳʰʸʮʵʬʭʰʹʨʭʨʲʨʴ X X ʳʰʽʨʴʨ˃ʬʪʰʭʰ X X ʳʰʽʨ˃ʬʪʬʲʨ ʳʰʽʬʲʨ˃ʬʮʨʨʲ X X ʳʵ˄ʬʸʬʲʰʨʨʲʬʽʹʨʴʫʸʬ X ʴʨʱʨʰ˃ʬʺʨʸʰʬʲ ʴʨʿʵʼʰʨʱʵʩʨ ʴʨ˂ʭʲʰˀʭʰʲʰʨʴʨ ʴʰʱʵʲʨʰˀʭʰʲʰʸʨʳʨʮ ʵʩʵʲʨˀʭʰʲʰʨʴʺʵʴ X X ʵʫʰˀʨʸʰʨʩʬʽʨ X X ʵʽʸʰʨˀʭʰʲʰʱʨˆʨʩʬʸ ʵˆʨʴʨˀʭʰʲʰʨʴʸʰ X X ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ X X ʸʨʽʭʰʨˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʹʨʩʵˈʬʸʳʨʴ X X ʹʨʳʨʫʨˀʭʰʲʰʹʨʲʵʳʬ ʹʨʳʴʰ˃ʬˆʨʯʻʴʨ ʹʨʳˆʨʸʨʻʲʰʪʬʲʨ X X ʹʨʳˆʨʸʨ˃ʬʫʰʳʰʺʸʰ X X ʹʨʳˆʨʸʨ˃ʬʴʰʱʵʲʵʮ X X ʹʨʴʰʱʰ˃ʬʪʻʩʨʮ ʹʨʴʰʱʰ˃ʬʭʰʽʺʵʸ X X ʹʨʸˇʭʬʲʨ˃ʬʳʰˆʬʰʲ X X ʹʬʼʨˀʭʰʲʰʬʱʨ X X ʹʰʩʨˀʭʰʲʰʹʻʲˆʨʴ ʹʵʴʾʻʲʨˀʭʰʲʰʫʨʭʰʯ X X ʹʵʹʰʨˀʭʰʲʰʪʰʵʸʪʰ X X ʹʻʩʨʸʰʹʵʮʨʸ X X ʺʨʩʨʺʨ˃ʬʨʲʬʽʹʨʴʫʸʬ X X ʺʻʸ˃ʬʲʨ˃ʬʴʵʫʨʸ X X ʻʹʻʼʨˀʭʰʲʰʫʨʭʰʯ ʽʨʫʨʪʰˀʭʰʲʰʰʸʨʱʲʰ X X ʽʨʸʫʨʭʨʩʨˁʻʱʰ ʽʨʸʻʳʰ˃ʬʲʬʭʨʴ X X ʽʭʨʸʨʰʨʳʬʸʨʩ X X ʽʻʸʨʹʩʬʫʰʨʴʰʹʨʲʵʳʬ ʾʻʫʻˀʨʻʸʰʨʲʻʫʨ X X ʿʨʭʬʲʨˀʭʰʲʰʳʰˆʬʰʲ ˀʨʭʪʻʲʰ˃ʬˀʨʲʭʨ X ˀʨʸʳʨʴʨˀʭʰʲʰʯʬʴʪʰʮ X ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 29.11.2023 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ˀʨʺʨʱʰˀʭʰʲʰʰʸʨʱʲʰ X X ˁʨʱʭʬʺʨ˃ʬʪʰʵʸʪʰ X X ˁʨʴʽʹʬʲʰʨʴʰʪʵʫʬʸ˃ʰ X X ˁʨʸʱʭʰʨʴʰʯʨʳʨʸ ˁʨʸʱʭʰʨʴʰʽʬʯʬʭʨʴ X X ˁʰʪʵʪʰ˃ʬʭʨʹʰʲ X X ˁʰʽʵʭʨʴʰʰʸʨʱʲʰ ˁʵˁʬʲʰ˂ʬʮʨʸ ˁˆʬʰ˃ʬʴʨʺʵ ˁˆʬʰ˃ʬʸʵʹʺʵʳ X ˂ʨʪʨʸʬʰˀʭʰʲʰʪʰʵʸʪʰ X X ˄ʨʽʨ˃ʬʩʬʷʨʴ X X ˄ʰʯʲʰ˃ʬʨʴʨ ˄ʰʲʵʹʨʴʰʴʰʴʵ X X ˄ʰʲʵʹʨʴʰˆʨʺʰʨ X X ˄ʰ˄ʨʭʨʪʸʬʺʨ X X ˅ʨʴʱʵʺʨ˃ʬʫʬʭʰ ˅ʰ˅ʰʴʨ˃ʬʪʰʭʰ X X ˆʨʩʨʸʬʲʰˀʵʯʨ X X ˆʨʩʬʰˀʭʰʲʰʲʬʭʨʴ ˆʨʩʻʲʰʨʴʰʫʰʲʨʸ ˆʨˆʻʩʰʨʪʰʵʸʪʰ 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