„სათამაშო ბიზნესის მოსაკრებლის შესახებ"

საქართველოს კანონის პროექტი მიღებულია
ინიცირების თარიღი
29.12.2006
ავტორი
საქართველოს ფინანთა სამინისტრო
ინიციატორი
საქართველოს მთავრობა
ნომერი
#07-2/272/6
წყარო

📦 საკანონმდებლო პაკეტი

საქართველოს საგადასახადო კოდექსში ცვლილებებისა და დამატებების შეტანის შესახებ

📋 განხილვის ეტაპები

I მოსმენა
II მოსმენა
III მოსმენა
კანონი

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
  • დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • იურიდიულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • რეგიონული პოლიტიკის, თვითმმართველობისა და მაღალმთიანი რეგიონების კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • აგრარულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2006-11-13
ბიუროს ნომერი 139

📜 ტექსტი

საქართველოს კანონის პროექტი
utttlt Lrjs<6or3nqr'rl-r 3.>5rn5o ,,L;q,r3o?t'l do$5XboL Ot.rtr3r4XbqoL ?nbtbnd" 8'flbr(,o L trer6sqo p11trtllliltr.,6n p': "3otr"';r41trq'llolr Xii .1if.Sn lr.:J.;r6orflJ{ll(,tt;r'r6lr1)o$1111oo1 94-11 31t'g1oL'r l,"lr61iol, iut31,l3q1l"lt ?1Lstr1il" 5s;ls.lrrn31s3mlr .1.:5r'r5olt ?1tr':lr'AoLsq 6rSlr'>'l'q3t6r3L -L.rm.'3,r?r'r lo'l,51lrors5 q"'.1s1Tor61lour p'>$'1t1il1g1o Holrs,ldrXtqllotr i,it;11rt'.' 1p. 6..6s,131rn$t, flrrno 6'rp;bq;;;1o5;dott $;llttr': p'r ;1':p1dL' .,.'6.S'n,,, *.wa,rS",- fllhqo 2. L,rrnrfl;?rn trol'6ntrotr eoL.:,161dgotr 6514't h',or;3.',?r'r tro$61trotr erntr.r,1drl}lqo 116olr s11;o1q3il1q'o 5r'p;lrsbq6glo ..,pi1og1r,1116o3 Io1616?o, 16r'1339lo13 psq615o1qo.r lr;b1lg3$ogolr ')oRo0o.tl6o Rr l. X3ro6r.rflo,11dro o5fli1r61lr18olr " "'i"-.a.'t. Z. ?;11r.'il.'folr.'q rir,SXt'"t' flr'rlr.r;r63l;1glr ohqo'r6 'r3 ,1'rErT 6olr ilX-3 f11B1q'orn 6;5lr;t q3r61qo )or43ilo s3.r31 ;s6o6orn q"'q665o1go mpl5r'rlorn'' qs fltrorn 6r:psSLqggo ftlbqo 3. 3r'rtrr;r66ilqoL "&if'Slttot' eoL.:;rrrnlqotr 6rqr8bq6,{sq orn3lqn}o"5 Jorrrndo' 1." li;or.re.'?rT 16oaq1ilog n$13o16 lrsfn$'.'rrrSno Lsj8o,>6otr;tr. ;;!o!onlo1 (L'r8r'r16o5116oor), r''1''\dt(5?lcll' en i,ii" f ,.'i.;lit. 3"'li51t,o"i p" .rlt1-n Lr;l3o^:6r'rls . 1r;J"'rrrrn3ilrlmlr 3s6o63q1dlqrrtrolr iXt,slihnl,sq gJ31fp$.1161I; 61trsdror;1oot 16351qor41d'"tr' " 2. 1,.r",.t"d'i. 1o$SXtrotr 3r'rlrs;rzr3ilqoL 6.rpsfbqlqltrtr $'rr63r'rsq'61616 "'6r63or3i1 r(i,6rdroolr 3o3$11r'rlo .)n61}o (o66.r5o$s$odrXlo), 16oe1q;3og n$13os5 lr':8X$sdr31o l,i;l o,'6r.rlslr, ,,,{.i6"6"3}nt,, .:tsdr$1qo qs lrb3.', 3o36X}os5o msSs?ro}1}otr 8o[1r'r]ob tnt,.tf'11" t,.,;1.''An,g;lglmti ,.]..5rt6otn 6.'or3sqoL$'o6nllqo 3r4r'r151go gls6s6oolr Sr.l6polr fl 1116 c.rr66s5o1,1il1sr' 0il5p16?o 6s8sr653111 qo Jor<rolr 6.'3o3p;6;3q1' 32lrpo 4. 8t'rtr.>,jr6Xtqolr ologJ$o Li,ors3.:?o }otSnlroL eoL.'JdrXlglolr olon;l$or: r) .:'[.116$1qo pr 3o351]os5o rns0r?Xdots<nXolt 6.13m115XA1qo t'rrn'>8'r?r'r 0s6op1lo, '- d) lr.,ots3r'?o sJ.:16.>1)1lo; (1.)36o"q1<?rsq 3o$1r'Bor{o 6r.l6nqn'1"l$rT r6otr, Io55oL, tqr.r6r'rl, lr.\q.)6oCtro .rq6ogn, t,np.t11 8r'rlqrr6olt ;ffp.r L.)111oslg1dro .:J.:t6s$otr rG lrb3r trs?1sg1;ldorn bor66o;qp16; StrcrSoL foq6tr.r .r6/p., &'r6nlotr 5s1113.,); 6) $.r8.>bsqotrlAleo 6.>or.rfls?Xlotr lr.r')dro'lto 3r'r5po; p) troL$331dr-1q1;11)rzro52qo 3o63olr m.r8.rflr'rts; n) qsg.rr6oolt }olq;orl}oLr t61.rlgo1';11ooq.'5 3o11nd1qo .r3o5"6Xlo' 3lbqo 5 3r'rlr.:;rrrStrqotr 6.:6.>.131oo t,.'-.t8.t?r, Io'l,6XLotr eoL.r;161BqoL 6.:6.>.1;lXorXAotr qo31r6353or6nls bqnls [r.>rnsCs?r'r ]ot'SntroL L;tr3ololr Sotgpsoo p., 6;5otrs$q3t?rX]':: .,);s'l,o6r'rlr (tr.r3r'rr6o5i1b) olornr'r1Ut{ L.rrn.:es?o 3'r6oq;t'n - ;3st4$'rqTo 15 000- p,>5 30 000 lqsrvrsSqol; ' d) rnorno1t,.( tr,>rnr8s?m .r)116.:$$6 ,j1sr6$sq?o 150-qs6 600 q'sr6':Cq1; 37 i)) 0c\5r,ll'o'l).\6(116olr, Io55rrL, glr,rgr.rlr rnornolXgl lrs1q'.:16r.r'1,;1 - .13.\<60..,1.('?o 900-pr6 1800 r{,.\6,)0q,1; p) oroorr.r11s1 [.:f.>bsqoL;yd1q' 5.:ors3;?;]s'11; - lr.',.]t6o'lxr 3r'rft1,oL l0 Jr6rr1yg61)o; it) llr)tr$ilat6)-i),{'i)Jg6m5?lq,o .i;o163olr on8r?r'r}.,t1 - ,13s69..,q?o 6000-q,.rE 30 000 q';6.\3(0; ;) qs0.)6on8olr 3r'r$;yords'tr1 tllr0.)6ootr tro,{ or trol) rvr6,r1go'I.:1;oop.>6 3oq;14'J1po;3r.r6,>51;troL rdr.' lflgnlr 20 16r,13 66olrn. f1|bl]l'o 6. 3olr.:,1r611}qoL ,r56sr6o3614.: ps 6spsLqolr [1Lo l. $..'flsbs,qol,1ilit{l1o 6.ror..l3s?16o1 3o3[pA6o (ot65s5o'b.:gor+ripo) 3..'lqRl]fl,{6o .,t6o.:5, .rp5ogplt6o3 lrs5;psLsbsqr.r m146s5r'rnI?o ;1r'r31q;i1.;161)91'1116sq $'s16rq5o6r,16 lr,'il,'rirn3 1rloL goEs6lrrn..l SoSolrgr6oL 3o1yr6 q,.:3g;o131}1qo 3rot63olr pg.11q..,rrrs11o,., sp.., 6sqsotrsq,oS 3crL,:;r4;I11qo .r16s 16;1o.161lr lr.:,r66.rdro?o ;3.:16$1qolr Srrfq;y15ro orSotr l5 rtr o13 b 3o tr.:. 2. $'.r3ob.rqol1l}i;qo 6;orsSsT;lloL 3cr3$1plo (r'rr66s6o'b.rgrnr+ro) Jor6otr iplil'll',l3i,66rJIl,?6o 3otr.:,jt61ilIII'olr r.rq35r.rd..' 6s5oLst q316;1.> tr.;s56s16oRr.r ,j3s160,\,{?o SsrnsSs?18191,o tr;.)6o'[o goFpolr 3ob1q3om ..'3sLor,>5, fsSslr.rgl'oL6l31qo 6.:orrC.>?1]olr lr.rgqo Lsr56sdro?o ,13sr69.:q?o flr'rlrs,jr6Jlqlotr crqlSods 6.',6olr;'[q3r61A.r trs.)r6o'[o _ 3r'r6qolr 5.rr6fr16o qor6 dflr{,ndoor (rn,'6t oor). 3. lroLglCl16-gp1ij06cl5?,qo 3r'rdrflolr m;8s?odolr 3r'r3$';1o 5o (r'rr65s6ob;g11161lo) 3.:RqU}11tq'5o s16os6, sq5o1q'otr16o3 tr.r5sprL.;b.:qo o166.r6r'r1A?o 13;11q,;Ss16dysgt?16,\p S.>rvr.:p5oEr.r6 lr.: j.>r6or3gqrrlr Bo6n6lros 3o6otr1)t6otr Cog6 q.:3$;o6gA1qo Sr,rrcrSolr pi1,1lq.>r+rs11o,, lg.: 6sq,;ob.:qrn5 3olr.;;r61d;1q'o .>rrrs 153o.:56tr L.:..,56sr6ott'r .1;1.:6gqolr 3r'rflq;36o orSolr 15 6o6b3oL.:. 4. ;."l'o6olr (lrs8ot6o61tr) 8.>5oq3lolr, lr.>m.:3s?r'r ,:.);r6;g18olrs R.,r $ogslqo'[.r$or6oL, ]o55olr, 1gr.r$olr lr.,1q'.rr6m;trolr 3o$11o3olr.:tr ors0,r?;1]otr r,16A..,5111,.)0r'160Ao L.:or;C.>?o to'b6ltrolr 3rnlrsJt6360gllr ohqor6 3r'rlr.:J60IIII'olr 6.:1.osLpoL 6o?61ilolr t;1d;;5otr.;lr. 5. sfl or,:3otr 3o'l,51AoLscn3ob 3r'rlr.:.;161119oL 5spsbpolr SoTsSto o61lqotrhegtr.r rn.:flr?l}oL 3r'r$'1r.rlolr qt6oL L;m.:8.,?o e,:5op1Abr q.: L.>o.:8.:?o ,r),16s$;1t1, gr.rgsqo'[sgo16otr, ]o66r'rlr, qm1)olr L^,1qst4r'ri1]$1 flotrs3.1616$gq,o 5o?s5o, r<rrn3lqog r,qrtrg261dtr 3otr.>.1r6Jlqol, 6.,p.rLq,sL ps or;8.:?i;doL flo8fl1p]otr 1gq1]sL o.r8.r?;]otr fo$;1'rlotr rp6oqil}'L0 [rrrn.>3.:?rr 3s6opntrot.r qi, lrsosSsto .:.).'t6sggtolr q.:p63.rlrs q..: do65r.rlr, lqrr$r'rl [rr19.:6t'rnAoL 8r'rf1r'r[.r11. $r'rlg.rqots$ror6otr, " " ;. Aoi;.5Jdt1aqoL'6sqsLq,nl,5 ?s5o 15p,-.: ?;og.:;q;tr, ..l) .1mptr, 6o0lqoL 6s53;1t'rr4X8..t ;;16d.:1q1t3o.r; Cr.rlrs;6glqoor q.:d16316otr .)y6oerpL; 6) 6s61L3s31181q' g;g16L Lsor,rC,:?c'r Bo'[5llrolr lrsb;1r'rAolr 3ob3p3oor. l) 7 L.:mr'3.:tm lo1,5ltroL Sr.rlrsgdrJlr{'otr 6spstpot 6o?5i1}otr nb;o1,lr ,r3g;o61}lr lrsil.:16or31qrrtr 3o5sELm,r 3o5oLgt6o. 8. rns8..,?1BoL 3off1lr.rlo (ortr5.>6o'1,.:go6o) 3oL.r,11603tl1ot, 6sqsbpotr 6o?.:6lr odl6lr psI36316otr r'lloil;l$otr 3sJ1)olr6olo 5,r5ors3L1trolr $;r6o$att6os'b1 3oJ30po SFrL;Jr6Jtrglol) 5r5r331nolr 3ob3p3oo ?;1L.,I;3olt lrs6.rp;L.>b.:qo oEbJnil6o.:?o, Irs.r55.rt6o?r'r Jlt6oopolr (;1;16gqotr) qr$1y1d.r3q1. 9. fotr.>3163trglol, 6ry.o;hpoL 5o?.,5o 1615oL$r6.r6o.r3o $.rrvrp1d.: ?1lrs}.>Colr lrr'5sqsL.:brpo oGtr.)nj6o.:?o, or.res?nloL 3r'r8S1r'rlotr (r'rt66.16otsgrrt6otr) trshSql'1 38 10. ursSs?1AoL ilr.rfl$1pI1ilo (r'r66s6o'[;1)r'rrrr;Eo) floLs,l6iltcgoL 5spsLq,olr 6oTsElr ..l8s6161115 lr.rrnr,3.',?o A.)6oq,XI'l'U, Lrrnrf.'?o s.).r6.rJ)1d1.' q,\ 1)r'r$.rslo$s$od,oL, troEi1r'rlr, glrogrrlr Lslq,:6o1AoL or1.:c1Ls6o5o sq6olqslr, lr.,r56.16o?rr J3.,6OtIlolr Jor631;q lrsfp?.ro pg;1b qs LlrSosE 1;rn31g1o lrss56s16o?o ,ti].t60Rol) 6r'rs1o lrs8i'B.>o (,{ l). ll. 3olr,:.1rrr;;ilg1olr 15sq.>trpolr 5o?Sglolr ?;1d35olr, 1616oL$16s1;oob, p,'3s6161dolrs qs q."Lo,r6;11flr{o 6o?51}olr ?ilG;1,{olr, ;5r6yn31 .13r'r;13;po 1o.:il153r6o1r o}o;f61dob ,{,.),{Tdilot, [;11](r sq,615lr lr.,il.'r6m3lqcrtr 3o5."5lrm.> ao6rrl)06rl. t2. q'.'g.,16ooL 3o3$11oA5o (r'rrcr6;5o$..l$tlr61lo) 3sqq tr?,{'5o .>rrro.;6 r:p6ot{r,lA6oit Ls6.,q,.,tr.'b.rpo cr166.'6o1yd?o ff'r;lgg1'.j3rrvr$.'sl16.)q $.'16.r\,5o6116 lr.:Js6orl1qolr q,61qstirs1;os, p.> 6.rq.rob.rprn5 1o6.,,6trorr,3o6otr$r6oL foyrr p.r3g;o111A1ggo ggr16flob 3r'r3q;36o rnlolr 15 t6o1;[3olrs. 6,,p,.rLsb;po.',r'rr.> 153o.',51L b,rr56;trro?o ;3.'16$goL ft1l,qo 7. flr'rlr.,,1r618qolr 6sq.>hqotr .rqflo5olr$16o161}..' t. rfl ;;5r'16oo 6;5lr.r$q3r411tqo flr'rL.r;61trq16o1r 6.',p.rLpotr sq'flo5otr$r6or6;il., n;1.'q;;Isor lr.'6;pslrsbsq,r'r o166sEonltr' ('.>6.rp.'l'sbsqo ot66.r5t'r18o [trn;8.r?r'r ]ot 5;lrnl 3t'rlr;;rzrl8$lnL .:p3o6oLg6or61A.'lr .:t'or611o11q1InE t."Js16or;111qolr [rs6rqslt.'h.:po ;op;Jlrolt lV-V 2. ;..'r61dorn qsr9516oqo $'nboo, 8fl hslo 8. J."tr1hoLfl66trtgmls s3 Jn6oSolr q;6q63otr.:rn3otr SoLr;r6Xllqotr 5r,p.>8bp,{tt qs1.1otrr41trs t.: jr,,r6or111pot L.:i5.rq.rlr.>bsqo ;opljLolr V[[ ;rrrroo 6s5lrr','l,q3dr1qo tr.rGil13o3]o qs Lb3s J;lr.1botr36X}1qcrl.' lrs;lsr6ot311q'r'rL 3.r6o6e qgAqoloor qsq5nSoqo Inltom 31bq,o 9. 5.'r6qsfl.r;1.rs1o ps p.:lr,135orno R1hqillClo s0;.r6rn5otr 3y4 Sgbq'oL ,,;1", 31-5 fllhqoL ,,;1" p;3;-6 Clbqolr 8yl2 J16j$16o dsq'sp.r,1.:1661qsp frsootsugoL,,1qs$sdroldoL, .r$.:16$1qo q; Lts3r' 3o361do.:5o or;3r?r.rbl}otr 8r'r$;plotr TnLshnl" L.rJs6or3Xqotr .;s6mSoor 5srn3;lqoL$o51d1qo nr6o362,rlo ,{.r(5J6ootr tr'r6qotr 3o116 orcr6.,6o$$2q $15p1r6?o 6s3sr466b3qo Jot6olr 6.>ftr3q15otr ?13qr16. Stt|ll'o 12. ;.,6o6olr r3crJ33q1}r Xtr ;;6o6o .',3r'rjSlpqXlr 2007 $qotr I o;53t6oq.''5. 1r..,;1,:16mil0ll1r.rl) .)t6n$op36$o lloblor{ trr,.),;s?3oslo 39
განმარტებითი ბარათი
6.:58sr6$35ooro }.>16soro ,,ttcDl8s?r') IotS6lrolr 0r'rt.:Sr6nlqot ?nttbXI.. lr.:jrr6or3nqcrL 3;5o5ot Jr6roj6$ot orrolrtn r) o6go60.>gos J!6r'l5J6r'rAJOol, tClrsb1} -$o6_rqo .:.s) 3rSo6Jt6oXjgolr SoqnloU 8o$X$o: 0otn$o.: Usorr8s?o 6o1,EnLoL 6;qrL.:b.>pot 6s1j3n6s J.\5rrfJ6o0J6oL ";"EiSlg qs .[r,:or,>3.>?r'r bo'LEntroL-SoqXboL 3otr.>;r6n]nqo.:G qs;r3?o6n63qo "1.:,loor"bnioL 6"i;n Eo3oysq,o868o. r.6) ,;.:5oGJr6oX jgot ao$r6o: [rror^:3;?rn 3o$51lror;5 :-}oL 3rSA06oR tr.:bnndtrs ps 5,>8.:,j3pr6 r, Sroro ?X3oosg.:$6B1qor ?33pn5o: L-;31$.rr631o Lsj8or6rod..,L S.rSo6oSboor sOr?r'r bo$51Loo qs ,rlrgoo LrJBosEmls 6.:3olr,:q Xj330p1lsr6n6.: Ent.:r4o3oo 2. 3c.rL.:,jr618q,oL t rlogJgos: .') o1,.rr60tRo p.., 3r'r353}os5o ors0rtnbol.ro3olr 6.:&'r515nd3qo L.ros0sTcr fo6opXtro, [r.rrn;3r?o oJ;16.:g;;]o; d) $ogrqotrrgo16oL, 6o56olr, qlogolr lr.rqsr6on6o (trJ66o.:q76rp Oo[Sodoqo tr[3o Lo?1;qXdoo lJXgorq1;rio oJor4.:goL Bo66dotr 5r6XB.r); .tR Lo ;5 q) Lo.gnapr6-nqnjo6o6aqo r:il;"J?HrH::"' n) q.:gsr6ooL 6oqXornEoL r6pqo$.:gooq.:5 Soqnd1qo 10o615nlo. 3. 6otrroX.:qoL$'o5Xd6qos, 16o0 Lsos0r?o Jo$G6Lolr 6;qJti.:hoqoL 6sqrtqotr - (6ro3nqo3o1r6rq) Srg3qsq tl8oors3s$3d1qos go3nq,j6sr66sq3r6o -6;psbq.r 3oqnioL pr ts61,>6s3oL,:q 616r.136o1lo9 6r$r4poqo; 3 16Xr4: .:) ;,r$o6oL (Ls3r'rr6o53t) oloo,c,AtR Lror8.:to 3.:5oq.:$1 ;3sr6g.:qto 15 000qr6 30 000 q;r6s0q3; 6) orooonlq L.:or;6sto .:J.:6rg$n .t3;r6g.:q?o 150-pr6 600 qsr6sSqn; - d 6(,0rElotr0(,6oL, 6o6bmL, R(,ortl, (r,oo,(90?r.{ [r..,qsr6r,rt n - (l8rd)Orq?o 900-po5 1800 q.:t6r8qn; q) orooronlq $;Sshsqolrnlnq 5rors8s?Xlsl,X - troJdro'[rc ao6qotr l0 Jr6r'r6n5go; n) lroLgx8tr6-AeOJgr6o6lqo 3r'r63oL osar?r'rlr$1 -,13;r<rg,>q?o 6000-pr5 30 000 qst6.,3q3; d Rr6r6o06ol, 0o$'gtrb.>$n - qsgsr6ootr doqlorn8oL r6pg1'o't,:6oop.:5 Sognblqo s0o5.:63boL ,>t6s 30ngnL 20 J6r'lGASOotr. 4. Lr6rqrLsbsqm or66;5t 166o lrsosSstrn 6ot53troL Sotr;r6ndqoL rRSoSol'66116CArt, 6.:5rbo16goXq,nbn5 tr;jrr4or3nq'r'rL Lr6rqrtsb,:qrn;t'rqnJLot IV-V ,.1;r66door qrq666oqo $'6lroor. 5. s3 ;,>5r'r5olr qs6q,36oLso3oL SrnLs,jr6ndqoU 6sps8bq6qL q,>1;oLrtrntr,> lr.:jsr6orn6qoL Lo6sqsL.>brpo ;oqSjLolr VII ;.:16oo1 6r5lrtqnr6lqo ltSjgoXdo q,> lrtSs JsLlLoL06nIqodr ttrjorrrrnnlqrnlr .;sSoSSqnlqoloo q.:q6n5oqo $'nLoor. 6) ;s5o6J6o6jgoL go5.>5lr14o Rrl'rbtrorClr: 6.r) ;s5o6)<4o6jgolr 0oq66rLo.:5 pr;.r3?odndtrqo .rlgoqnlgqo brr6ynloL R!Bo5r5lr0}ol, VU.t6o: ;.:5oEJ<6rn3j6oL Soqn6r .'lrvr 6r3oo$3n3b slgoqgdlq,o h;t656}otr 5;3o6trgrtr. 8.d),pSoSJr4oXJgoL 6rSqXGr }otrgngolr Ur?n0oL.:3qo 5r$'oq$X: sqSo?51qo ,1.:5r'r5o1r ;SojSXpXdoo SrnLsqoqSnRo 16rs 8ol5ngoL Ll:?XeoLr3qo Er$oqolr g3qoqXls. 1.6) ;r6o6Jr6onjgoL 6s3q65r }olgg6oL b.>65goo Srgoq$n: Js5oEJ6t.r0d6oL Soqnls qrSsgnloo 3o5r6try6 b.rr6ynBlr 8o1ryXgoqs5 o16 Ocroorto3L. 6.q) LrbnqS$ogoL !b.rqo BoEbE11160 3oqqn8lqnlX6o: Jr6o5J6o0J6ol, Sogn6oor !6 Xrqpn}lqnls. $'o63tno?r'r6; lrrLnqSSogob .:bsggo go6r6tr3r6o 8.n) .1sSo6Jr6ogjgool RrRACSoRo AlprltLrRoL, OoLs;63bqoL .:5 lrt3.: L.:tolr ArRlUrbR3RoL oqnSololr 6.:5Us$q3r6oL [6to (Jr6o6goJo): JiSoEJ6s,JJ$oo rt6 $XLq6dr sb,:qo 6.:5s,jX6onlo. ;6r4doq, 6.ror3sqotr$o61b1q,os o6o3;1 Ar6.rJCCo0aoL tn0oqnls, t6s6 oXo LrooOr?n 6o$51Lolr 6.rpsbsq?o p,> 6.:psLpoL 3rpoL Xoglqo3olt6oL 5.:63qsq r'rA0,<JAr66r1qt6oL ts13mqn6oor 6sSs,jgXornbog ?gtrs6,:3oLrq 6,r$r6qoqos 3-g6t6. d.3) ,;r6o6J6onjgot Solrsqoq6Xqo go5.:5Utr6o ?Xqn6nlo oB Jor4o.:ogoL, t6o36qorr 0o0rr4org A6O1RRC}! ;o5oGJr4o$got 0oj06qXls: Jr5rr5J6c,Cd0ot, 8oqgd.: s6 ojoSonbL $X6s3qX5;lr lrsoo0rto 6otrSXLoU trgXr6oBo 0oq3,>$3 Jor6Xlotr tso5rEl,t6 ?6pn6Xdt1. $;sSoS)r6onjgoL 3o0.:r6orn6s UrXr6o.:3or6oLo tsSsr6orqn66og IrOlERr6O06ol.rE 6.r) ;r5oGJ6oX;lgoL 0o3rr6o36u ggr6o;s3?o<6olr por6nj6o36do.:E: ;!6oGJ6rr0J6oL Soqn}.r .:6 1[otusq3p666]s n3r6r'r;s3?or6oL por6gjgo3$tr. 6.d) ;rSoGJr6onjgolr 0o0;6orXb.: lr.:Xriors?or6olro or66.:Eo$.:6oXldo L{r<6or66qoL B6do.:5: Lsnr6o.:?o16oLo o146;Go$,:6o6d?o gsqpnil1qlBn5o. oU or40b6o3 qr Or6r3sq0tr6og J.)6r'lfJ6r.r3,J6olr -3011nA; hXq'?n;6Xq1l;1Llr. sr<r n$o5.r.:q3p353}s tr;jr6or3lqolr m163br6o3 qs 3r6;3rq3Lr6o3 q);rSo6J6onjgob 3oe$rqXdolr Jr6ognL?o 8oq6}lqo y,r6lrlqgrgon6o: q.s) Lst3q3[ogo, rr4sL.:L3q0Sogo uUqr L.:nr4orstsor6oLo ot66sSotr.4oJp.rSnlrgBgqn}.:, 6jlrJnr6g36o, 16o0qnd0q3 So6s$oqSoBs Booqnlr Js505.16el0d6ot ?n31?snn8.:?o, .:LSoroL sr6LnloBolr ?n8orb3g;to: ;,:5r'r6Jr6r'r1j6oL ?n31?s366;?o 8te6s$'oqnr.ltrq6X5 LrJsr4or3Sqr.rlr 3o6.:6Lors LsSo6oL$r6r'rlr Lotr603oL or;5s3?r6m8qnlo. q.d) ;s6o6Jr6onjgot ?331?.:33l.sto ao5.:goqX o166s5o$r6oolr (qsgnL6llq6dolr) .rUps nJLJ6t6goL ?ng.:l-r36s.y.:5o6Jr6oXjgot 3o0.>16or, rt3orot 116L6bo6oL ?n8ot3X3r?o: .:Lnmo .:t6 rt6Lldoltr. R.d;S5oGJ6o0d6olr sggor6o: trsjrr6ornnq,oL 3o6.:5Lo; tr,>8o5nL6r6o. R.R) .J.)5o5Ji6o0d0oL o5o6orgo6o: LsJ.:t6o36qoL Oorsgrtrolr.