-საქართველოს კანონის პროექტი „საქართველოს საგადასახადო კოდექსში ცვლილების შეტანის შესახებ“ (276/3-XIმპ, 25/03/2026) და მისგან გამომდინარე საქართველოს კანონის პროექტი:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 31.03.2026 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʽʨʸʯʭʬʲʵʹʹʨʪʨʫʨʹʨˆʨʫʵʱʵʫʬʽʹˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹ ˀʬʹʨˆʬʩ“ (276/3-XIʳʶ ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʹʨʽʨʸʯʭʬʲʵʹʹʨʪʨʫʨʹʨˆʨʫʵʱʵʫʬʽʹˀʰ ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹˀʬʹʨˆʬʩ“ (276/3-XIʳʶ25/03/2026 ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ȹ276/3-XIʳʶ25.03.2026  ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯˆʫʬʩʨʳʹʻʩʻʽʨʭʺʵʳʵʩʰʲʬʩʮʬ ʹʨʪʨʸʬʵ˟ʬʱʵʴʵʳʰʱʻʸʰ ʹʨʽʳʰʨʴʵʩʰʹʬʸʵʭʴʻʲʰʹʨʹʨʽʵʴʲʵʴʵʳʬʴʱʲʨʺʻʸʰʹ8703ʹʨʹʨʽʵʴʲʵʶʵʮʰ˂ʰʨ ʫʨ˄ʬʹʬʩʻʲʰʨʽ˂ʰʮʰʹʫʨʩʬʪʭʸʰʹ ˄ʬʹʰʹ˂ʭʲʰʲʬʩʨʱʬʸ˃ʵʫʱʨʴʵʴʰʹʶʸʵʬʽʺʰʹʳʰˆʬʫʭʰʯʨʽ˂ʰʮʰʹʪʨʴʨʱʭʬʯʰ0˟ʫʨʴ6˄ʲʰʹˁʨʯʭʲʰʯʨʹʨʱʰʹ ʨʭʺʵʳʵʩʰʲʬʩʰʹʯʭʰʹʪʨʴʰʹʨʮʾʭʸʬʩʨ˃ʸʨʭʰʹʳʵ˂ʻʲʵʩʰʹ1ʹʳ3˟ʮʬ1.5ʲʨʸʰʹʵʫʬʴʵʩʰʯˆʵʲʵ6˄ʬʲʮʬʳʬʺʰ ʨʹʨʱʰʹʨʭʺʵʳʵʩʰʲʬʩʰʹʯʭʰʹʨʽ˂ʰʮʰʹʪʨʴʨʱʭʬʯʰʪʨʴʰʹʨʮʾʭʸʬʩʨ1ʹʳ3˟ʮʬ4.5ʲʨʸʰʹʵʫʬʴʵʩʰʯ  2. „ʹʨʨʭʺʵʳʵʩʰʲʵʺʸʨʴʹʶʵʸʺʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 31/03/2026 17:15:56 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 74 31/03/2026 17:16:13 ʫʨʳʻʳʸʨʸʨʴʨʱʹʸ ʾʰʨʱʬʴ˅ʰʹʿʸʨ ʹʨʱʰʯˆʰʪʨʫʨ˄ʿʭʬʺʰʲʰʨ 10 50 ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰʼʸʨʽ˂ʰʬʩʰʯ ʼʸʨʽ˂ʰʰʹʫʨʹʨˆʬʲʬʩʨ ʬʹ˄ʸʬʩʵʫʨ ʨʸ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ 3 0 3 ʶʵʲʰʺˇʪˆʨʲˆʰʹ˃ʨʲʨ 8 0 ʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 10 1 9 1 ʼʸʨʽ˂ʰʰʹʪʨʸʬˀʬ 1 0 1 0 73 5 71 95 6 74 10 11 ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ 0 8 2 ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 31.03.2026 ʰʴʫʰʭʰʫʻʨʲʻʸʰʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʨʩʬʹʨ˃ʬʪʸʰʪʵʲ 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 X X ʪʵʸʫʻʲʨ˃ʬʨʸˁʰʲ X X ʪʻʪʻˁʰʨʪʰʵʸʪʰ X X ʫʨʲʨʽʰˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X ʫʨʸʪʨʲʰʮʨʻʸ X X ʫʨʹʬʴʰʰʹʱʵ ʫʵʲʰ˃ʬʫʨʭʰʯ X X ʫʻʪʲʨ˃ʬʮʨʨʲ ʬʲʰʹʨˀʭʰʲʰʴʰʱʨ X X ʬʴʻʽʰ˃ʬʪʵˁʨ X X ʭʵʲʹʱʰʪʰʵʸʪʰ X 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 X ʱʰʸ˂ˆʨʲʰʨʰʸʨʱʲʰ X X ʱʰʻʸʬʾʰʨʴʹʻʳʩʨʺ X X ʱʵʩʨʲʨ˃ʬʹʨʲʵʳʬ X ʱʵʭʮʰʸʰ˃ʬʫʨˇʰ X ʲʨˀˆʰʳʨʸʰʨʳ X X ʲʰʶʨʸʺʬʲʰʨʴʰʭʨʸʲʨʳ X X ʲʵʳʰʴʨ˃ʬʮʨʮʨ X X ʳʨʯʰʱʨˀʭʰʲʰʫʨʭʰʯʰ X X ʳʨʴʻʱʰʨʴʹʨʳʭʬʲ X X ʳʨ˅ʨʭʨʸʰʨʴʰʲʬʭʨʴ X X ʳʨ˅ʨʸʨˀʭʰʲʰʪʻʸʨʳ X ʳʨˆʨˀʭʰʲʰʲʬʭʨʴ X ʳʬʮʻʸʴʰˀʭʰʲʰʰʸʨʱʲʰ X ʳʰʸʮʵʬʭʰʹʨʭʨʲʨʴ X ʳʰʽʬʲʨ˃ʬʮʨʨʲ X ʴʰʱʻʸʨ˃ʬʰʳʬʫʨ X ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵʩʫʨ X X X X X X X X X X X X X X X ʵʩʵʲʨˀʭʰʲʰʨʴʺʵʴ ʫʨʩʬ˅ʫʰʲʰʨ ʪʭʬʸʫʰof 3 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 31.03.2026 ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ X X ʶʬʺʸʰʨˀʭʰʲʰʪʬʴʵ X X ʸʻʸʻʨʮʻʸʨʩ X X ʹʨʳˆʨʸʨʻʲʰʪʬʲʨ X X ʹʨʳˆʨʸʨ˃ʬʫʰʳʰʺʸʰ X X ʹʨʳˆʨʸʨ˃ʬʴʰʱʵʲʵʮ X X ʹʨʴʰʱʰ˃ʬʭʰʽʺʵʸ X X ʹʬʼʨˀʭʰʲʰʬʱʨ X ʹʵʹʰʨˀʭʰʲʰʪʰʵʸʪʰ X ʹʻʩʨʸʰʹʵʮʨʸ 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 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 X ˅ʬʰˀʭʰʲʰʯʵʸʴʰʱʬ X X ˅ʬʰˀʭʰʲʰʰʸʨʱʲʰ X X ˅ʰ˅ʰʴʨ˃ʬʪʰʭʰ ˅ʰ˅ʰʴʨ˃ʬʬʱʨ X X ˅ʿʵʴʰʨʪʰʵʸʪʰ X X ˆʨʩʨʸʬʲʰˀʵʯʨ X X ˆʨˆʻʩʰʨʪʰʵʸʪʰ X X ˆʬʲʨ˃ʬʰʸʨʱʲʰ X X ˆʭʬʫʬʲʰʨʴʰʯʨʳʨʸ X ˆʰʴˁʬʪʨˀʭʰʲʰʭʲʨʫʰʳʬʸ X ˆʵʸʪʻʨʴʰʹʵʼʰʵ X 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 X X ʪʭʬʸʫʰof 3