„შემოსავლების სამსახურის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“
📋 განხილვის ეტაპები
ინიციირებული ვარიანტი
I მოსმენა
✓ 82 ✗ 0
საქართველოს პარლამენტის დადგენილება (1)
II მოსმენა
✓ 90 ✗ 0
საქართველოს პარლამენტის დადგენილება (2)
III მოსმენა
✓ 89 ✗ 0
საქართველოს პარლამენტის დადგენილება (3)
კანონი
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2013-09-10
ბიუროს ნომერი 97
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
しさJさ
ln 3 0 q ttLむ 06曜 030600b
bll̀rl b
FU0000qObさ 6「1600001qn oJonL
36円 OJOnL 606bnR3nL 36円 ooql̀nb
6さ qさ
qさ F30bnし
10し さしob
撻 97/6
10 t3jg1ab3r6o, 2013 $Xqo
3̀00」 oO ,,電 o00も o3RObOも もb8も bbυ 0も ■0も bbOも "
030ROt 8b6060も
も b̀030ROも
可
3b60680 08RO駅 030も ■00o60b∽ bOb品 0''(07‐ 3/203;05.09.2013)
Ъttb
¨
pa Libilg!A,\,r
L.rgo6.16lrm-lr$oUXCOm JroAo$C$o
$'s3s.,5 3o3og3gr3 - Il09 - 20.09
1809 ‑ 2009
;67s, Lhpoz,;'tt,1
i ltutl.;'tan
ot,;,
JoAo1itdio, 6oAi)t!:,o.\ tr.'L,Jil6.\ lblou!'t!,lti1r!o.
1i.: jr(o m3Xqo
L J.:t6q.:3X 6 go tr Bo2r4 o rRb6 6 ij:
l-r;j,rr6rn33qob .)rt6q.:335goL .1rn8oglgglL; qs tr;J.:r6q.:3X5gro gr6s;Jgo3}?o
Rro$,urnb 5rn63.:go2qo rd$olr Jr6rnSjgolr brSboR3r
L; j,:t6or33qob Jst6q;335goL
rn.:335qrn3.:16oL 3r.rsq5oq;
bδ
6030Ψ Ob 356qPδ 005oob 6oo6ob
δ
」
b)力 ha33Crnb
〕うhCD0360n
―
N・
6δ
Q5'83000響 065
97/46
2013 50Ψ o,10 bo」 Oo06o60
brj,:t6o45q,olt Jr6q,r056$ot-t 696q,r036$ob 163-g agbq,ob 69-2 qrr 0g-3 Jgbjggbob
tsgbrbr0obrqg, brjst6or3gq,rntt Jr6rq,r0g6gob bog6<n rqr5g$lr:
l.brjr6or3gq,rnb Jr6q,r6g66ob $m6gaob qrr3oor o6og6ots3oq,ott qrs 6rnqr6 gbr6cnodolr
So6.:q.osqrgbob b.:ggdgq,lrg, lr.: jr6or33q,rnt-t Jr6q,r0g66ob $663bolt qrr3oor rn6rng6ots3oq,olr.:
er 6oer6 gbr6rnodob 0o36 bs3r6rn60qgCbqlc't o6o6olgo3oor $160rnqg6X6oq,o ,,ts38rntt3q,36otr
br6brbg6ob 63lrsbgb" brjr6orgq,rnb 3r6rn6tso 63q,oq,gbolr 0ggr6ob or.:rnbstg" (07-3/203:
05.09.2013) brjr6orpq,crb 3s6er6olt J6ogj6o Arbboq,l3E,l ojbgb q.orBjr630gqro $3boor.
2. ,,tsgOobs3qgbob br0brbg6oU 0gtt.rbg0" bsjs6or3Sq,rnb 3s6rn60o g3q,oq,gbob tsCorbot)
orsobrbg" brjr6or3gq,tnb Jr6o6ob JtloSjgo Jr6q,s6366ob trbqrndob 36or q.oqgb Arbboq,Uq,
oj6gb er6o - 0got63 er 0CbrAC - 0r.rlr636ocn.
3.brjr6or3gq,r.rb Jr6rq,,:0g66ob 3rn0og3gg06r, b.:Jr6q,r0X66r.r g6,:jgogb0r,
brJr6q,,:6166ro g06r3q,3brnbr6, bsJ,:6q,.:0366o g0gor63l-rcrbr0, Js6q,.:0g66olr $,:616olr
og6oqngq,6r q6J,:r6gr036g6s, ttj.:6or3gq,arb 0ors36rnb.>0 orr3or6on tsg6ots363bo q.o.:
$o6rqg4.oSb3bo $r6gqr6obrn6 ltj,:6or3gq,erb Jr6qr$g66otr t_sgoEsblrrn-l6boUXCOm 3r,r0og3gtr
,,030obr3q,X6olr lt0lr,:bg6olr tsgLrb3b" bsj.:6ogq,rob 3.>6rn6tso 63q,oq,gbotr 03g,:6otr or.:rnbr9bX,,
brj.:6or3gq,arL 3r6rn6olr J6o3jgob 6rbboq,3olr J6og3q_og6ob pr$ggbob E3b,:bgb bsjr6or33q,rnb
Jr6q,r0g6gob bog6rnlr 2013 $q,ob 9 bCCOCAbEntJ N97/6 6re,:g$ggoqr30oor 6,:6br.bq3r6gq,
3rqgbtso.
b,:j.:6o13gq,orb Jr6q,sE366ol-r
cn,:302gqrrnOr6olr 0cuqr6oqrg,
0og6erb bbqgoOolr orr36aqrrn0rr6g
bg6rb rOrtsod3
წერილი
1心、 ЪδJ5
bう
,Dha39Cnb
m801要 m皓 356ミ 150060眺 Ψ03
0
〕DhCDaつ 60n
2013 $qob 29 s63ott6o
l-rrj16or33q,ot-t Ju6qrr036$ob cns3aaqgoart6gb
ArOs!6 ergool Cbggstsgoq,U
bsj,:6or3gq,olr 3oEtrgogggoob 67-3 agbq'obr qrs brjst6or3gq'ertt Jr6qr$966,r5
6g6qr.r0g6gob 143-C - l+5-g Ag\tg0olr tsgh>br0otlsqr, ls3s6rn60qgg\,o obogorgo3otr
ggl-roor gr66<n6oqg6g6or 3r6<nbJt6oglgb ,,Eg0obr3qpbob lt0ltbg6ob 03bfub"
brju<u6gq,ob 3rbtn6tso ggqroq,gbolt Eggrbob or.:obttg".
$r66oqr636oq,o br3r5o60qggbq,rn o6o9or$03r ArbJo6obCbgq'ol tg0orq6oB63qr
Jrbrnb0o o0 6qroq,gb.:orr 03$r6ob r36oq,36q,oboor, 6r'r03q',ltg o$356b brjst6or3gqrnb
Jr6q,r6g66.r5, bjrt6or3gqo[ J6Stopg6gobl qg,) bsj,:tcrorgq,crb 0or,:36obotl
ggq,gbr0r.rboq,S6sors ob 133q,cry&Cbo, 6o0qgbq rArnCACeCgCOr 2013 Sgolt
brJ6gtoqrg6go $B66gbob tsCcgCarcS r6B3gq,o J6gboqgg6gob 0o36 go6ob qgsqggbolr
6o096goqg,)6.
6cnbergor, Ob3q,3qxnbr 0otr6gor $.:t(6oqg6g6oq, Jt6o3j$b (,r 6r6oboq,oor
qgsBjs6gbgqo $gbocn 0obo 6r6boq6ob lrs3ocnbo.
Jr6o3ob660oor,
2土
・
=¥∠
型コ
′
β
საქართველოს კანონის პროექტი
Jr*,zgfuo
br j.:6o6gq,lrnb 3.:6et6o
,,8g&nls3q5bob br0ls\gt6ob futrsbgb" l$jrt6oagq,olr 3s6<n6tso 6SqroqCAoU ECOD6ol,
orrobs$g
ACbq" 1.,,3g0<'rbr3q,gbob Us0bsbgt6ob ts3bsbgb" bsjrt6or3gq'rnU 3r6o6ob
(lrsjr6o6gq,ob bs3s6rn60q93bq,o 0rgEX, Ns7, 09.03.2010, Agb' 25) 09-5 03bq'ob 09-3
Jgbjgo B$rngsqobaggb tsg0q66o t6g{prrjgooor:
,,3. br0lrsbg6ob 39or6sq3b,fo s6lr3bggo o0obq'bsbdmq'o os6rpo[s qrs
ltb6doq,o 0rttq,gOob 61bbr q96o6qr30r brj.>6o63qmb 0ors36rnbob qgrqr6S6oq'gboor'".
acbq,o 2. q.orb3g6oon ac&Jqcb56o
1. 3lr 3r6<n6o s6oj0gqqrgb 2013 $q'ob b$66toqgg6$er r6Bg369bo[ tsCcgCbscg
s68ggq,o J6gicoqggbgob 0o36 go6olr qr.rqrSbob 0<n096$oqrs6.
2. r0 3sbrn6ob r0rnj0gq6bob tsC0cQCA ,,E36olt3q,36ob Us0bsbg<6ob ts3tr:b1b"
bsjs<6o63qxnb 3s6r'r6ob 0C-5 O3bq'oU 0C-3 Jgbj6ocn 6ror3rq'o!$obXbgq'o
bsjffior3gq,ob 0ors36obob qtqg636oq16ob 0oq36olr 090orb393.:0o, 0olro
s6oj0gq.ogboborr6sg, og6oqngqr drq,rb 3r66r3b s0 3s6o6ob r0oj03q3b$qg
6r0r63Agq,o b.>j.>r6o6gq,<nlr J6gtoq66golr tsgb$rOobo 6t<td,r65b3qpbr.
bsjr6or3gq,ob J63$oq36$o
Oob3oqr [rss3sE3oq'o
განმარტებითი ბარათი
6JbAJ6OCboon bst6roxr
bsjrdto6gq'<nl'j 3r6<n6ott Jtftnqf6tg
,,tsg6olrr3q,g0oU bsAbr\3t6ob tsCbrbCb" l$jrdrcD$qx'lb 3s6t'r68o mq,oq,Cbob ts96l6ob
orsobs$g'
r) to6sqn o6go60r6os 3s6<'r6J6r'r$6ob AgbrbC0
.:.r) 3r6o6J6xrftlSir &aqgbob Aotgto
3sbrnbJt+mgj6ob A3@0ts,:3gbob 0otgbos 2010 $q,oli 15 rnjgo066otr N3710
yn6bgogggog6o 3s6<n6oU ,,brjsr6orgSq,olt 3rn6b$o$ggo,:tso g3qroqgfubobr qrr
CQrArOCbCbob tsggsEob tsglr$gb" aoqgb,:.
s.b) 3s6<'r6J6mgl6ob 0o$16o
Jrbrn6J6elCC6otr 0obs6or ,,tsg0rnbs3q,gbob b,r0lr,rbg6ob tsgb,rfub" bsj.:t6orgqxnb
3r6rn6ol.r 0glrs0sOob<'rbs0o 0rng3s6,: 2010 $q,ob 15 rnd6rnAb6otj N3710 3rn6t1)oOU3.U6
3.:6r.16or.>6 ,,brjst6or3gq,rnb 3o6b6o6g6os0o
g3q,oq,gbgbol-r: qr.: qgrOr6gbgbob 63gr6oli
Agbrbgb"
r.6) 3.>6o6Jdxrgl6ob dcx6ootqn s<6lto
,,tsg0obs3q,36ob tt0brbg6ob Egbsbg6" Usj.:6o3gq,rnb 3.r6rn6olr 0g-5 0gbgob 0g-3
Jg6jgob AeCtr Ornj0gqn 6gqrsjgooor,,lt$brbgt6ob Egost6rq3brtso r6bgbgq,o
6ggbq,brl6rnq,o or6rqolrs qgr bsb6drnqxn flsbrq,gbob Eglrbs q-o6o6qggbs bsj,rt6cngq,rntr
Jtfutoqrg6gob bt6ds6gbgqgbocn". 3ceEbgogggostso 6s6b<n6go3ggbgqo
g3q,oqrgboqgs6 ArArnAeoEr6C, sqbo86gq,o Ogbq,o grq,obq.ogbr sb,rq,o 63psjgooo) erJ
bs0bsbgt6ob Egor6sqg0r8o ,r6bgbgq,o gggbq,bslr6oq,lo os6,rqolrs qgr [s06drnqxn
Orbsq,gbob 6gbbr bsjs6o6Xgob J6CtoeC6Oob b6ds63bgqgboti 643q,rq
qgrq.o6obe36s bsjr6orgq,ob 0or.r36obolr qrrqg6gboq,gboor.
b) 3r6o6Jdrngl6ob go6s6lry6n qrl$bgolgbr
b.r) 3s5o6J<6<'rgj$rnl AoqCbsbcr,sb qt3r30cx6gb3q'o r36oq'gbCE'o br626g0ob
qgsgobrbbCbol, $95&'r
3r6obJ6ogjgob 0q3bs sr+r 6s0rno$3C8b bsbgq0$ogrn bogaS$oqrs6 qrs0r630oon
brblr5gOob 6r0ogtngrb.
b.b) 3s6<,r6J6xng{l$c,b bsSE CEr bc4313$olt l$Eg0clbl3qxn 65$oE'tC:
3s6o6J{6o3jgolr Ooqgbr 16 ojobogblr 6r3q'96st'r llsbq,,O$ogo Ooga3$olr
brtsg0crbs3q,o 6s$oq,9ca.
b.6) 3s6o6Jrrxngdo"U OoggCEr Ac,'J?OOol, b56,?$olr 6r$oq'bg:
3s6o6J6ogjgob Ooq3br sr6 ojrnbogbb 6s3q'96sb bsbgq'O$ogo bo315$otr
br6a3oor 6r$oq,1rg.
b.qg) lsbgq'Aftgob rbrqo go5r6bS<6o 3rq'e9&fqg0gb"'
3s6rnbJ6ogjgob 6oq3bs bsbgq'$ogob sbrq' go6$bgt6 3,:q49gbgq'56Xbb 16
$s60otsoblr.
b.g) 3.l6obJ<6gjgoor A<nbsqxnqr6Cq," go6s6bgt6o tsCcgCA., oO Jo6<nso8olr,
6<n0gq,ot Ao0s6or 3t66gq,c.og0s 3rbrc6J6<nffbc,b AojAC(,Cbr:
3,r6obJ6ogjgol-r 0oqgbs s6 ojrn6ogbb 6r3q'36.>b o0 Jo6orsor3ob, 6er03q'otr
0o016o119 366qqg0r 3,r6o6Jt6rn3j$ob 0rnj03q-o3br.
b.3) 3r6rn6Jdx'rgj$oor qprqrdC6oE c, 6^lq.osbrb{nb, Arnb.l36rg0q,olt s6 bb3s lsbott
6rqtttbqggq,otr rnq-og6obotr 6r6bsSq3ob $gbo (Jt6o66oJo) :
3l6rnbJ6ogjgo 16 oo6rq,olr$obgbt-r 6sqrsbrbrqnlr, 0r'rbl363bq,ob sE bb3l tsbotr
brqorurbqgCq,olt 030oq3bob 3rq,q6bgq,3brb.
b)
3s6o6Jr6<'rgjrJob 0o0r<6orgb.: lsgt6orr0o6olxn brAsdrrylb<6o3
bgo6qut6ggbotb:
qr,6ftl$%Cbco56
6.s) 3r6o6J<6rngj6olr 0o0rt6o6br 36t6o3s3tsot6ob
3r6r.r6J6ogj6olr Ooq3bs s6 3$o6rsq0q.o3636s 33tcm3s3tsot6ob
qgo63j$q3bl-t.
0.4) 3s6rnbJ6<nftl6olr 0o616o190r ls3{6orstsa6olm rn66r6ots6o30tso
bs jsrvr6gq,<nu $g66obrlrorsb q9r3r3Bo6g0gq'
3rqq99buq'c0c0or6:
3,rbrn6J6o3j$oli aoqgboor 16 $,lt60r'roj063br bsgr6orstsrn6ol-rer n66r6ot':6o3btso
ltj.r6or3gq,rnU $x36rnbsl-rcnsb qs3r3tso6gbgq,o 3rq4gxbgq'xbgbo.
6.6) 3r6<.rb&tmgC$ou AoA.)6,@C0s bsjrdro6gq'crb rn60b6o3 cas 0t6r3sqfb6o3
bgq'acJdxJq'cbcbcrrr6 :
3r6o6J6rnal6olr 0oqgb.> s6 g$o6.>.>q0pg5gbr brju6or3gq,rnb rn60b6o3 qgr
0t6s3,rq0b6o3 bgq,666gq,gbgbb.
qg) 3r6o6&rx'rglgob a<nAba-ogAob J<6<nCCbAo Acxf S&3q,o 3o6bgg$s6o3bo:
A.r)
lsb3q$"gn,
rt6slrsbgq'0ftgcr r6/Qr
lsg<6offirn6olm
o6r5s6o$rgos/qu$gbC&eqgbr, CClrJC6,O0bo, F-AgCbAsO Oo6s$oq1erbr 0.,.ryClt
3s6o6J6ogl6ou tsg&JBs3Cbrtso, .:b3onb sdirX&x'tbob tsg0orb36rtso:
rlrgon 16 r6tlgbrnbb.
A.b) 3s&nbJ6rn3fi)crb AgeCBrgC0rtso 0o6s$oq'g rn66rSotrgcnb
(cS$$CbCACqCb"b) r6/qrr CCt!3Cd,O"l, EggrbC0s 3s6<n6Jdrngfl6olr 6o8r<6or, rbgonb
sdrbg0rnboU Ag0olbg$rtso:
rlr3on s6 l6bSboblr.
9) 3s6o6J6ogjrJob s3(p6o:
Itjs6or3gq,cnlr Jr6q's036$oLr $6r63bo qrs3oor rn6rng6o03oqro qrr 6oqrr6
gbr6rnodg.
obq3oq)o6o:
brjr6or3gq,ob Js6q,,r0g6gob $663bo qrr3oor o6og6oE3oq'o qgr 6oqrs6
3) 3s5o6J6rn$golr
gbrErnodg.
იმ მუხლების მოქმედი რედაქცია, რომლებშიც წარმოდგენილი კანონპროექტით შედის ცვლილება
oa &Jbq,c,l, &.rjA3cgo <tl3qerC6os, enaq,go8og kn<6gogq\9gbr Ogq,cq,Car
Ogbqno 5. b.:0lsbu6ob ors6r0ts6o0grt'"ors bJ0Goss?E1o UEe?0b.)0ol-roq,000bo
t. br0ltbg6gbt6ogo Orn3rgynbob tsgb6gq,gbobrb bs0brbg6ob tsgbsb.>Oob
orsbr0B6o0gqrtl 0o6o$gbgq,o ggq,gbs0oboq,gbol.t gr66q,3b8o UBqlCbr rCgb,
ob3q,0dq3s6gqertr ,,Joq,o6oob 6gbsfu0" lrsjs6or3gq,cnb 3s6rn6ob 09-10, 03-11, 03-12
(6s6q.or 03-12 03bq,ob Jo633qro J36j$ob ,,4", -4", ,,3" cQr ,,t" fu3056j$9bobr qrs 03-4
Jg6jgob.:) qt 0g-13 (6s6q9.:09-13 6gbq,olt 03-2 qt A3-10 J36j$3bobs) Ogbq,3boor.
2. bs0brbg6olr orr6$tl6rn0q,ob 6s63,r663q,gbstso rt6bgbgq,o bJ3gorq,36o
brtsg,rq,gbgbob tsg6rb3ob, gs6gbolrs qgr 6s0oggbgbob, 6Sgbq,llslt6oqro or6rqob
ts96.:b3obs qor Or6C0ob $gugbb s0 Jr6<n6oo 6,:6bs9cq3Q3q,o ggqgbr0oboqSbgbotr
gr66q,g6tso rqr636tr l-rrjrt6or3gqob go6rbborr 6o6o1166o.
3. br6trsbS6ob tsgos6lqgbs8o rt6bgbgq,o 636bq''bsb6rnq'o or6.:qo[r qrs
brb6doq,o 0sbrq6bob Egllbr q.o6obqpgbr brjs6or3gq,ob J6gboqggbgolr
b6ds6gbgq,3boor.