„საქართველოს საგადასახადო კოდექსში ცვლილების და დამატების შეტანის შესახებ"

bSJ36m301町 mb om調 6‖ bふ Jふ 6CD30ROL 3心 Ъδ Ъ δ δ 6∞ 80ROb 」 b心 8δ 6(り 68R8ふ 8も 6o60Ъ (り ̀理 3600JOも Rδ ttδ 8も 0030も 806Ъ 0003o00Ъ 06000δ 00801' ,,Ъ もJも 6030ROb bδ ηooも 60b3815わ ЪOふ δR60η 60R ▼ob00 6Rδ 8050b 67‑0 88Ъ ROb ηabδ ｀80bも R 68060R6060 15も Jδ 6030̀R(り も ▼δ 6も Rδ bも ЪもR080R3JЪ 80 08RO買 0ふ Obδ ̀̀. 8δ 6∞ 6お ∞OJO%o bδ Jヽ ∞80Rmb 3δ Rも 88600b 8o800000 Rも 3̀要 86も 6■ 貿 もЪR∞ 8oふ Ъ8 8α)8Ъ l,050ふ ∫ 要δR Rδ 6。 ■6■ 照:Oδ ЪδJも 6030ROb 806も 6Ъ ∞δ 8060Ъ O Ob 80も 腱60R3 68003貿 δ60δ・ 8Ъ ■雲δ 15δ it663o66-3o5o1rg16o N 1/62 1lЮ 32011 D壁 止 "‖

b806b▽ bbdb 860 gtOb l1 0b (D80駅 (Y)も Oob86(Y)も Ob 2011 ▽ t8DOも bbR(Y)00も N0 10(DJ00Rb6 XII. Lsjs<6or3lqoli .;s5er5ot Jr6r'rnj$o ,,L.> j,:16or3Xqo1r 1r.:6rq.'lr':brpr'r ,lr,l,{0,1b"6o 63qoqXdolr q.: prSt$gboL ?X$r5oL tXL.:bnd" pr tr': jor6rnil6q'oL 3m.:3r6-JloL 6i5.y.:r66"6q68oL J<6oXj$o ,,6.;Xe"Xq.:r4o,:t l-r.:js6m3XqrT L 3o':3- t6odoL tr.:3.;5r'r53qXdqo o5ogo,:$o3om $sr6q6X5oq 3oEo5Jr4r'rXJO$X 3ro31it3SXlqrp qr5ot35oL t6Lrt6b" (Sro0blrXSXdXqo L.>j.:14or3nqol-r 3o6s5tms eoSoLg16o 3.dro5py6.:?3oqo) l. dot6oor,:psq 8o$r'r6Xdlq oj53t $'rdr0rnq635oqo 3s5r'r5ot')r4r'rXj$o' 2. t.:j.:t6rn36qot 3o5s5bor.: LseoSoL$t<roB (3.d.:oEq2rrrst3oqo) l-rbqoSr$6 6':" 3r'ror;l31qo $o5s"{.:1qXAlAob 5,>ur3.:qol-r$'o53dom 3r'rs3t;p.rL sq5oB51q, 3':5r'r6oL ;4.j3$"i, toL.qr-"3i16o,:56ir, 16o3Xq'og grt66p6o5r'rL lr.:jsdrm3gqgrL J.:6q,.>3X561-t 5s5l-uboq,3nq,:q. .3. ar.ftrn6Xalq oj53l-r $sr<r3r'rp665oqo 6.:5;rr652qXloL'l6oXj$o' Lr j,:dror3Xqrnb .)16X8oX14-3o5ot$t6o L.: j.:<4<n36qerLr Sorl3t6erdot 3s663qsr4ooL lg16r'rto 6 6()贅 DoJ60 ,

proeqti saqarTvelos kanoni saqarTvelos sagadasaxado kodeqsSi cvlilebis da damatebis Setanis Sesaxeb muxli sakanonmdeblo 1. saqarTvelos sagadasaxado №54, mux. macne, 12.10.2010, 343) kodeqsSi (saqarTvelos Setanil iqnes Semdegi cvlileba da damateba: 1. 188-e muxlis me-2 nawili amoRebul iqnes. 2. 226-e muxlis Semdeg daematos Semdegi Sinaarsis 2261 muxli: `muxli 2261. aqcizis eqsportis tarifi Savi da feradi liTonebis eqsportis momsaxurebaze tarifis odenoba da gadaxdis wesi ganisazRvreba saqarTvelos mTavrobis dadgenilebiT.~. muxli 2. es kanoni amoqmeddes gamoqveynebisTanave. saqarTvelos prezidenti mixeil saakaSvili

ganmartebiTi baraTi `saqarTvelos sagadasaxado kodeqsSi cvlilebis da damatebis Setanis Taobaze~ saqarTvelos kanonis proeqtze~ a) zogadi informacia kanonproeqtis Sesaxeb a.a) kanonproeqtis miRebis mizezi: proeqtis miRebis mizezia qveyanaSi metalurgiis da liTonwarmoebis dargis aRorZineba-ganviTarebis pirobebis arasakmarisoba. a.b) kanonproeqtis mizani: proeqtis miRebis mizania qveyanaSi metalurgiis da liTonwarmoebis dargis aRorZineba-ganviTarebis pirobebis SeqmnisaTvis Sesabamisi qmediTi RonisZiebebis gatareba, rac gamoixateba mTavrobis mxridan dargis mxardaWerisa da stimulirebisaTvis moqnili berketebis SeqmnaSi. a.g) kanonproeqtis ZiriTadi arsi: zemoaRniSnuli miznis efeqturad ganxorcielebisaTvis saqarTvelos sagadasaxado kodeqsSi Sedis Sesamamisi cvlileba da damateba, romlis mixedviTac: a) sagadasaxado kodeqsis 188-e muxlis me-2 nawili amoRebiT uqmdeba Savi da feradi liTonebis jarTis eqsportze dawesebuli aqcizis fiqsirebuli gadasaxadi (romlis odenobac dadgenili iyo kodeqsiT). b) Sesabamisad amave proeqtiT xdeba Savi da feradi liTonebis jarTis eqsportze axali regulaciis SemoReba (kodeqss emateba 2261 muxli) rac mdgomareobs imaSi, rom Savi da feradi liTonebis eqsportze xdeba momsaxurebis tarifis SemoReba. amasTan tarifis odenoba da gadaxdis wesi aseve ganisazRvreba mTavrobas miecema saqarTvelos SesaZlebloba mTavrobis imoqmedos mier. amiT saqarTvelos dargis saWiroebidan gamomdinare, rac ufro efeqturs gaxdis aRniSnuli dargis mxardaWerisaTvis saxelmwifos mxridan ganxorcielebul qmedebebs. b) kanonproeqtis finansuri dasabuTeba b.a) kanonproeqtis miRebasTan dakavSirebiT aucilebeli xarjebis dafinansebis wyaro: kanonproeqtis miReba ar aris Sesabamisad dafinansebis wyarosTan. dakavSirebuli xarjebTan da b.b) kanonproeqtis gavlena biujetis saSemosavlo nawilze: proqtis miReba gavlenas ar moaxdens biujeti saSemosavlo nawilze b.g) kanonproeqtis gavlena biujetis xarjviT nawilze: kanonproeqtis nawilze. miReba gavlenas ar moaxdens biujetis xarjviT b.d) saxelmwifos axali finansuri valdebulebebi: kanonproeqtis miRebiT ar warmoiSoba saxelmwifos axali finansuri valdebuleba. b.e) kanonproeqtis mosalodneli finansuri Sedegebi im pirTaTvis, romelTa mimarTac vrceldeba kanonproeqtis moqmedeba: kanonproeqtis miRebiT ar moaxens gavlenas im pirTaTvis, romelTa mimarTac vrceldeba es proeqti. b.v) kanonproeqtiT dadgenili gadasaxadis, mosakreblis an sxva saxis gadasaxdelis odenobis gansazRvris wesi (principi): proeqtiT xdeba Savi da feradi liTonebis eqsportis momsaxurebaze tarifis SemoReba romlis odenobac ganisazRvreba mTavrobis dadgenilebiT. g) kanonproeqtis standartebTan mimarTeba saerTaSoriso samarTlebriv g.a) kanonproeqtis mimarTeba evrokavSiris direqtivebTan: kanonproeqtis miReba ar ewinaaRmdegeba evrokavSiris direqtivebs. g.b) kanonproeqtis mimarTeba saerTaSoriso organizaciebSi saqarTvelos wevrobasTan dakavSirebul valdebulebebTan: kanonproeqtis miRebiT ar warmoiqmneba saerTaSoriso organizaciebSi saqarTvelos wevrobasTan dakavSirebul valdebulebebi. g.g) kanonproeqtis mimarTeba saqarTvelos ormxriv da mravalmxriv xelSekrulebebTan: kanonproeqtis miReba ar ewinaaRmdegeba saqarTvelos ormxriv da mravalmxriv xelSekrulebebs. d) kanonproeqtis momzadebis procesSi miRebuli konsultaciebi: d.a) saxelmwifo, arasaxelmwifo an/da saerTaSoriso organizacia/dawesebuleba, eqspertebi, romlebmac monawileoba miiRes kanonproeqtis SemuSavebaSi, aseTis arsebobis SemTxvevaSi: kanonproeqtis SemuSavebaSi monawileobdnen saqarTvelos finansTa saministros sistemis TanamSromlebi. d.b) kanonproeqtis SemuSavebaSi monawile organizaciis (dawesebulebis) an/da eqspertis Sefaseba kanonproeqtis mimarT, aseTis arsebobis SemTxvevaSi: aseTi ar arsebobs. d.g) kanonproeqtis avtori: saqarTvelos finansTa saministro. d.d) kanonproeqtis iniciatori: saqarTvelos mTavroba.