-საქართველოს კანონის პროექტი „შემოსავლების სამსახურის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“ (212/2-XIმპ, 19/11/2025) და მისგან გამომდინარე საქართველოს კანონის პროექტი:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 25.11.2025 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ˀʬʳʵʹʨʭʲʬʩʰʹʹʨʳʹʨˆʻʸʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (212/2-XIʳʶ ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹ ʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ˀʬʳʵʹʨʭʲʬʩʰʹʹʨʳʹʨˆʻʸʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (212/2-XIʳʶ19/11/2025 ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ȹ212/2-XIʳʶ19.11.2025  ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʹʳʰˆʬʫʭʰʯˀʬʳʵʹʨʭʲʬʩʰʹ ʹʨʳʹʨˆʻʸʰʹʰʳʯʨʴʨʳˀʸʵʳʬʲʹʸʵʳʬʲʰ˂ʹʨʳʹʨˆʻʸʬʩʸʰʭʻʼʲʬʩʨʳʵʹʰʲʬʩʨʹʹˆʭʨʳʻʴʰ˂ʰʶʨʲʰʺʬʺˀʰ ʪʨʴʨˆʵʸ˂ʰʬʲʬʩʹʸʨ˂ʫʨʱʨʭˀʰʸʬʩʻʲʰʰʽʴʬʩʨʼʨʽʺʵʩʸʰʭʰʹʨ˂ˆʵʭʸʬʩʬʲʰʨʫʪʰʲʰʹˀʬ˂ʭʲʨʹʯʨʴʹʨ˂ˆʵʭʸʬʩʬʲʰ ʼʨʸʯʵʩʰʹʫʨʽʰʸʨʭʬʩʰʹʻʮʸʻʴʭʬʲʿʵʼʰʹʯʭʰʹʹʨʳʹʨˆʻʸʰʹʻʼʸʵʹʰʹʰʴʫʰʭʰʫʻʨʲʻʸʰʹʨʳʨʸʯʲʬʩʸʰʭʰʨʽʺʰʹ ʹʨʼʻ˃ʭʬʲʮʬʳʰʬ˂ʬʳʨʱʵʳʶʬʴʹʨ˂ʰʨʹʨ˂ˆʵʭʸʬʩʬʲʰʼʨʸʯʵʩʰʹʫʨʽʰʸʨʭʬʩʰʹʻʮʸʻʴʭʬʲʿʵʼʰʹʯʭʰʹʱʵʳʶʬʴʹʨ˂ʰʰʹ ʵʫʬʴʵʩʨʹʫʨʨʫʪʬʴʹʹʨʽʨʸʯʭʬʲʵʹʼʰʴʨʴʹʯʨʳʰʴʰʹʺʸʰʱʨʴʵʴʰʹʶʸʵʬʽʺʰʹʳʰˆʬʫʭʰʯˀʬʳʵʹʨʭʲʬʩʰʹʹʨʳʹʨˆʻʸʰʹ ʯʨʴʨʳˀʸʵʳʲʰʹʹʰ˂ʵ˂ˆʲʰʹʨʫʨˇʨʴʳʸʯʬʲʵʩʰʹʫʨʮʾʭʬʭʰʹˆʨʸˇʬʩʰʹʨʭʨʲʫʬʩʻʲʵʰʽʴʬʩʨʨʴʨʮʾʨʻʸʫʬʹ ˀʬʳʵʹʨʭʲʬʩʰʹʹʨʳʹʨˆʻʸʰʹʹʨˆʹʸʬʩʰʯʪʨʸʫʨʨʳʰʹʨˀʬʳʵʹʨʭʲʬʩʰʹʹʨʳʹʨˆʻʸʰʹʻʼʸʵʹʹʱʨʴʵʴʳʫʬʩʲʵʩʰʯ ʫʨʫʪʬʴʰʲʰ˄ʬʹʰʯʳʰʬʴʰ˅ʬʩʨʹʨˆʬʲʳ˄ʰʼʵʹʶʬ˂ʰʨʲʻʸʰ˄ʵʫʬʩʨ 2. „ʹʨˆʬʲʳ˄ʰʼʵʹʶʬ˂ʰʨʲʻʸʰ˄ʵʫʬʩʬʩʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 25/11/2025 17:21:35 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 76 25/11/2025 17:21:51 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 6 ʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 10 1 72 6 67 93 7 76 ʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ 0 2 10 5 0 17 ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 25.11.2025 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 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 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 ʱʨˆʨ˃ʬʭʲʨʫʰʳʬʸ X X ʱʨˆʰʨʴʰʪʰʵʸʪʰ X X ʱʬʸʬʹʬʲʰ˃ʬˀʨʲʭʨ X ʱʭʰʷʰʴʨ˃ʬʶʨʨʺʨ 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 ʳʨ˅ʨʸʨˀʭʰʲʰʪʻʸʨʳ 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 X X X X ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 25.11.2025 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʶʬʺʸʰʨˀʭʰʲʰʪʬʴʵ X X ʸʻʸʻʨʮʻʸʨʩ X X ʹʨʳˆʨʸʨʻʲʰʪʬʲʨ X X ʹʨʳˆʨʸʨ˃ʬʫʰʳʰʺʸʰ X X ʹʨʳˆʨʸʨ˃ʬʴʰʱʵʲʵʮ X ʹʨʴʰʱʰ˃ʬʭʰʽʺʵʸ X X ʹʬʼʨˀʭʰʲʰʬʱʨ X X ʹʵʹʰʨˀʭʰʲʰʪʰʵʸʪʰ X X ʹʻʩʨʸʰʹʵʮʨʸ X X ʺʨʩʨʺʨ˃ʬʨʲʬʽʹʨʴʫʸʬ X X ʺʨʲʨˆʨ˃ʬʲʨˀʨ ʺʻʸ˃ʬʲʨ˃ʬʴʵʫʨʸ X X ʼʨʸʻʲʨʭʨʪʰʪʨ X ʼʨʾʨʭʨʯʵʸʴʰʱʬ X ʼʰʲʼʨʴʰʭʰʱʨ X ʽʨʫʨʪʰˀʭʰʲʰʰʸʨʱʲʰ X 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 ˄ʰ˄ʨʭʨʪʸʬʺʨ X X ˄ʻʲʻʱʰʨʴʰʯʬʨ X ˅ʬʰˀʭʰʲʰʯʵʸʴʰʱʬ X X ˅ʬʰˀʭʰʲʰʰʸʨʱʲʰ X X ˅ʰ˅ʰʴʨ˃ʬʪʰʭʰ X X ˅ʰ˅ʰʴʨ˃ʬʬʱʨ X X ˅ʿʵʴʰʨʪʰʵʸʪʰ X X ˆʨʩʨʸʬʲʰˀʵʯʨ X X ˆʨˆʻʩʰʨʪʰʵʸʪʰ ˆʬʲʨ˃ʬʰʸʨʱʲʰ X X ˆʭʬʫʬʲʰʨʴʰʯʨʳʨʸ X ˆʰʴˁʬʪʨˀʭʰʲʰʭʲʨʫʰʳʬʸ X ˆʵʸʪʻʨʴʰʹʵʼʰʵ X ˆʻʴʫʨ˃ʬʫʰʳʰʺʸʰ X X ˇʨʼʨʸʰ˃ʬʭʰʽʺʵʸ X X ˇʰʴˇʵʲʨʭʨʹʨʲʵʳʬ X X ˇʵʸʩʬʴʨ˃ʬʰʵʹʬʩʰ X X ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X X X X ʪʭʬʸʫʰof 3