-საქართველოს კანონის პროექტი „ადგილობრივი მოსაკრებლების შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“ (193/3-XIმპ, 12/11/2025) და მისგან გამომდინარე საქართველოს კანონების პროექტები:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 26.11.2025 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʨʫʪʰʲʵʩʸʰʭʰʳʵʹʨʱʸʬʩʲʬʩʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (193/3-XIʳʶ ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹ ʱʨʴʵʴʬʩʰʹʶʸʵʬʽʺʬʩʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʨʫʪʰʲʵʩʸʰʭʰʳʵʹʨʱʸʬʩʲʬʩʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (193/3-XIʳʶ12/11/2025 ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʬʩʰʹʶʸʵʬʽʺʬʩʰI ʳʵʹʳʬʴʨ ȹ193/3-XIʳʶ12.11.2025  ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯ„ʨʫʪʰʲʵʩʸʰʭʰ ʳʵʹʨʱʸʬʩʲʬʩʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʹʬʳʨʺʬʩʨʴʵʸʳʨʸʵʳʲʰʹʯʨʴʨˆʳʨʫʨ˂ʨʫʪʰʲʵʩʸʰʭʳʵʹʨʱʸʬʩʲʨʫ ʪʨʴʰʹʨʮʾʭʸʬʩʨ˟ʹʨʳˀʬʴʬʩʲʵʹʨʳʨʸʯʨʲʫʨʳʸʾʭʬʭʰʹʳʰʬʸʨʾʰʨʸʬʩʰʹˀʬʳʯˆʭʬʭʨˀʰʻʴʬʩʨʸʯʭʵʫʨʴʹʨʳˀʬʴʬʩʲʵ ʫʵʱʻʳʬʴʺʨ˂ʰʰʹʳʵʯˆʵʭʴʬʩʰʹʫʨʸʾʭʬʭʰʯʴʨ˄ʨʸʳʵʬʩʰʳˀʬʴʬʩʲʵʩʰʹʯʨʵʩʨʮʬʨʽʺʰʹʪʨʳʵ˂ʬʳʰʹʫʨˁʽʨʸʬʩʻʲʰ ʳʵʳʹʨˆʻʸʬʩʰʹʳʵʹʨʱʸʬʩʬʲʰʪʨʸʫʨʨʳʰʹʨʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯʪʨʴʰʹʨʮʾʭʸʬʩʨʯʻʭʰʴʰʯʭʲʬʩʨʹʨʳˀʬʴʬʩʲʵ ʹʨʳʨʸʯʨʲʫʨʳʸʾʭʬʭʰʹʳʰʬʸʨʾʰʨʸʬʩʰʹˀʬʳʯˆʭʬʭʨˀʰʻʴʬʩʨʸʯʭʵʫʨʴʹʨʳˀʬʴʬʩʲʵʫʵʱʻʳʬʴʺʨ˂ʰʰʹʳʵʯˆʵʭʴʬʩʰʹ ʫʨʸʾʭʬʭʰʯʴʨ˄ʨʸʳʵʬʩʰʳˀʬʴʬʩʲʵʩʰʹʯʨʵʩʨʮʬʨʽʺʰʹʪʨʳʵ˂ʬʳʰʹʫʨˁʽʨʸʬʩʻʲʰʳʵʳʹʨˆʻʸʬʩʰʹʳʵʹʨʱʸʬʩʲʰʹ ʪʨʫʨʳˆʫʬʲʶʰʸʨʫ  2. „ʳʵʹʨʱʸʬʩʲʬʩʰʹʹʰʹʺʬʳʰʹʹʨʼʻ˃ʭʲʬʩʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“; 3. „ʹʨʽʨʸʯʭʬʲʵʹʹʨʩʰʻˇʬʺʵʱʵʫʬʽʹˀʰ“ ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹˀʬʹʨˆʬʩ“. ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 26/11/2025 17:16:23 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 85 26/11/2025 17:16:39 ʫʨʳʻʳʸʨʸʨʴʨʱʹʸ ʾʰʨʱʬʴ˅ʰʹʿʸʨ ʹʨʱʰʯˆʰʪʨʫʨ˄ʿʭʬʺʰʲʰʨ 0 50 ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰʼʸʨʽ˂ʰʬʩʰʯ ʼʸʨʽ˂ʰʰʹʫʨʹʨˆʬʲʬʩʨ ʬʹ˄ʸʬʩʵʫʨ ʨʸ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ 3 0 3 ʶʵʲʰʺˇʪˆʨʲˆʰʹ˃ʨʲʨ 8 0 8 ʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 10 1 77 1 74 98 2 85 ʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ 0 0 10 3 0 13 ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 26.11.2025 ʰʴʫʰʭʰʫʻʨʲʻʸʰʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʨʩʬʹʨ˃ʬʪʸʰʪʵʲ X X ʨʩʻʲʨ˃ʬʪʬʲʨ X ʨʲʨʫʨˀʭʰʲʰʨʱʨʱʰ X ʨʴʨʴʰ˃ʬˇʬʳʨʲ ʩʨʱʨʸʨ˃ʬʽʬʯʬʭʨʴ X ʩʨʸʭʬʴʨˀʭʰʲʰʪʰʵʸʪʰ X X ʩʬʴʨˀʭʰʲʰʪʰʨ X X ʩʬʸʨ˃ʬʸʨʳʰʴʨ X X ʩʬʸʬʱʨˀʭʰʲʰʯʵʸʴʰʱʬ X X ʩʬʸʬʱʨˀʭʰʲʰˀʵʯʨ X X ʩʬʸʰ˃ʬʨʸˁʰʲ X X ʩʰʯʨ˃ʬʳʨʰʨ X X ʩʵʲʽʭʨ˃ʬʨʴʮʵʸ X X ʩʵʷʨ˃ʬʭʲʨʫʰʳʬʸ X X ʪʨʩʻʴʰʨʪʰʵʸʪʰ ʪʵʸʫʻʲʨ˃ʬʨʸˁʰʲ X X ʪʻʪʻˁʰʨʪʰʵʸʪʰ X X ʫʨʲʨʽʰˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʫʨʸʪʨʲʰʮʨʻʸ X X ʫʨʹʬʴʰʰʹʱʵ X X ʫʵʲʰ˃ʬʫʨʭʰʯ X X ʫʻʪʲʨ˃ʬʮʨʨʲ X X ʬʲʰʹʨˀʭʰʲʰʴʰʱʨ X X ʬʴʻʽʰ˃ʬʪʵˁʨ X X ʭʵʲʹʱʰʪʰʵʸʪʰ X ʮʨʭʸʨʫʨˀʭʰʲʰʰʸʳʨ X X ʮʨʸʽʻʨʰʸʨʱʲʰ X X ʯʵʲʵʸʨʰʨʬʫʰˀʬʸ X X ʯʵʸʰʨʳʨʲˆʨʮ X ʯʻʸʴʨʭʨʭʨˆʺʨʴʪ X X ʰʴˇʰʨʰʲʰʨ X X ʰʵʴʨʯʨʳʰˀʭʰʲʰʸʨʺʰ X X ʱʨ˅ʨʸʨʭʨʫʨʭʰʯ X X ʱʨˆʨ˃ʬʭʲʨʫʰʳʬʸ X X ʱʨˆʰʨʴʰʪʰʵʸʪʰ X X ʱʬʸʬʹʬʲʰ˃ʬˀʨʲʭʨ X ʱʭʰʷʰʴʨ˃ʬʶʨʨʺʨ X X ʱʰʸ˂ˆʨʲʰʨʰʸʨʱʲʰ X X ʱʰʻʸʬʾʰʨʴʹʻʳʩʨʺ X X ʱʵʩʨʲʨ˃ʬʹʨʲʵʳʬ X ʲʨˀˆʰʳʨʸʰʨʳ X X ʲʰʶʨʸʺʬʲʰʨʴʰʭʨʸʲʨʳ X X ʲʵʳʰʴʨ˃ʬʮʨʮʨ X X ʳʨʯʰʱʨˀʭʰʲʰʫʨʭʰʯʰ X X ʳʨʴʻʱʰʨʴʹʨʳʭʬʲ X X ʳʨ˅ʨʭʨʸʰʨʴʰʲʬʭʨʴ X X ʳʨ˅ʨʸʨˀʭʰʲʰʪʻʸʨʳ X X ʳʨˆʨˀʭʰʲʰʲʬʭʨʴ X X ʳʬʮʻʸʴʰˀʭʰʲʰʰʸʨʱʲʰ X X ʳʰʸʮʵʬʭʰʹʨʭʨʲʨʴ X X ʳʰʽʬʲʨ˃ʬʮʨʨʲ X X ʴʰʱʻʸʨ˃ʬʰʳʬʫʨ X X ʵʩʵʲʨˀʭʰʲʰʨʴʺʵʴ X X ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ X X ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X X ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 26.11.2025 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʶʬʺʸʰʨˀʭʰʲʰʪʬʴʵ X X ʸʻʸʻʨʮʻʸʨʩ X X ʹʨʳˆʨʸʨʻʲʰʪʬʲʨ X X ʹʨʳˆʨʸʨ˃ʬʫʰʳʰʺʸʰ X X ʹʨʳˆʨʸʨ˃ʬʴʰʱʵʲʵʮ X X ʹʨʴʰʱʰ˃ʬʭʰʽʺʵʸ X X ʹʬʼʨˀʭʰʲʰʬʱʨ X X ʹʵʹʰʨˀʭʰʲʰʪʰʵʸʪʰ X X ʹʻʩʨʸʰʹʵʮʨʸ X X ʺʨʩʨʺʨ˃ʬʨʲʬʽʹʨʴʫʸʬ X X ʺʨʲʨˆʨ˃ʬʲʨˀʨ X X ʺʻʸ˃ʬʲʨ˃ʬʴʵʫʨʸ X X ʼʨʸʻʲʨʭʨʪʰʪʨ X ʼʨʾʨʭʨʯʵʸʴʰʱʬ X ʼʰʲʼʨʴʰʭʰʱʨ X ʽʨʫʨʪʰˀʭʰʲʰʰʸʨʱʲʰ X ʽʨʫʨʪʰ˃ʬʮʻʸʨʩ X X ʾʻʫʻˀʨʻʸʰʨʲʻʫʨ X X ˀʨʲʨʳʩʬʸʰ˃ʬʮʭʰʨʫ X X ˀʨʸʨˀʰ˃ʬʪʰʵʸʪʰ X ˀʨʸʳʨʴʨˀʭʰʲʰʯʬʴʪʰʮ X X ˀʨʸʺʨʭʨʲʰʱʨ X X ˀʨʺʨʱʰˀʭʰʲʰʰʸʨʱʲʰ X X ˀʬʸʨʮʨʫʰˀʭʰʲʰʫʨʭʰʯ X X ˁʨʱʭʬʺʨ˃ʬʪʰʵʸʪʰ X X ˁʨʴʽʹʬʲʰʨʴʰʪʵʫʬʸ˃ʰ X X ˁʰʪʵʪʰ˃ʬʭʨʹʰʲ X X ˄ʨʽʨ˃ʬʩʬʷʨʴ X X ˄ʰʲʵʹʨʴʰʴʰʴʵ X X ˄ʰ˄ʨʭʨʪʸʬʺʨ X X ˄ʻʲʻʱʰʨʴʰʯʬʨ X X ˅ʬʰˀʭʰʲʰʯʵʸʴʰʱʬ X X ˅ʬʰˀʭʰʲʰʰʸʨʱʲʰ X X ˅ʰ˅ʰʴʨ˃ʬʪʰʭʰ X X ˅ʰ˅ʰʴʨ˃ʬʬʱʨ X X ˅ʿʵʴʰʨʪʰʵʸʪʰ X X ˆʨʩʨʸʬʲʰˀʵʯʨ X X ˆʨˆʻʩʰʨʪʰʵʸʪʰ X X ˆʬʲʨ˃ʬʰʸʨʱʲʰ X X ˆʭʬʫʬʲʰʨʴʰʯʨʳʨʸ X ˆʰʴˁʬʪʨˀʭʰʲʰʭʲʨʫʰʳʬʸ X ˆʵʸʪʻʨʴʰʹʵʼʰʵ X ˆʻʴʫʨ˃ʬʫʰʳʰʺʸʰ X X ˇʨʼʨʸʰ˃ʬʭʰʽʺʵʸ X X ˇʰʴˇʵʲʨʭʨʹʨʲʵʳʬ X ˇʵʸʩʬʴʨ˃ʬʰʵʹʬʩʰ X ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X X X X X ʪʭʬʸʫʰof 3