„საქართველოს საგადასახადო კოდექსში ცვლილებების და დამატებების შეტანის შესახებ"

\ l,JdJr4fl 3ilqnI JJdqJA060lll, AllIdnI al4J6'utc0fl qtbJ 6ndal6[xqll Jd0[1, Jdntd60l, Al6bIq0[U J,6nt]tqXdil, qlFUilbllt, ?ill,JbtA c,JA6 N 181 l0 a.mLo. 2011 g3qo Lrilot4o3nqrrt ;o5r'r5oLr J6o6jgo ,,Lr jr16ogSqot b,:6,>p,>Lob,>po 3r'rq6jb?o g3qoq6}globr qo qrSogglnlob ?ng,:5oL ?nLsbXl" tsJ.lt6or33qol-r t€o6r5Lo-L$oX3gg$o 3o&g3go 24 - 27 llrltto 31 0,nlro - 3 o35olm JA-lSrr,,tr lJL!ailr$A q.l66o&6o3o 6o6o&3ob I XpSo&,p6o \o$oyt rao006o; .ryr&rSot XAqCbo'.r q.r$ol,.' q', L$ctj.tta,ojo oSg66qjoot J.A6C0o. t.:j.:r6orgnqoL Jrt6q1365goL do26r.r rq665b: brj.><6og6qmt Jrr6qo365got,joSogng3dLs pr brhr6q'.:3n5go gr6.rjgoXb?o qso$gr'rL 5o63sgo3qo .:jgoL Jr6o6jgoL 6r6boq3,> L; j,:16or3nq,oL Jst6q.:365$oL orr335qr.r3s16n p.:3oo I; jr6,:dn

bふ JS m801町 円b Om586mふ ふ ltj;r4or30Rc'rb Nt6q;8n5gL L.>j;6cn3Xqcob ;o51i$o$2goo1r 67-l Sstrqob ?gtr.>3.:3olr.:q 1r;3;5o53pXlqo oSogo;go3oL [Xbom $;63m5oRbC5o, L;j;r6m33R,rlt ;s5o5otr Jr6c.rnj$L ,,1i;j,:t6cn3XqcoL L;5.:p.:L;t.tR, 3rnpSjLEo GARoRClXboli; p; q,:8;$SbXlob ?g$;6ob ?XL.>t3b". .:q5o?52q ;;5o6Jr6tnad01,A tr;j.:6m33qt'rlr .).>t6q;335$otr tr;3o3o$g$o Rr Jq,X5.>163q bt,pmSXdtg 8c'rSt trXSXbR.tR p;5o?51qo,: L;j.>r6cn3nqoL 6o5;6Lm; SoSoLgr4otr 8r'roqboq6 6iL2p;5 3632qrr6o;. V J1663o16-3o5o1rg16o /1/1∂ ヤ 。 2D」 エ 29.θ 々 goqs26o ・L・ θび "〃

δ 895も ▽ 860 tJdJ6o)33R(r)t Ao)J36rr60t 2011 VROL 28 JJ60R0L LbR(r)AoL N' 16 0dA0RJ6 V. l-rs jsr4or3Xq,r'rt ;s5r'r5oL Jt4r'rnigo ,,L; j,:14or3nq,r'rt lis6;psL,>h.:qo .yr'rplil-r?o g3qoqXlXloLs ps prSsggdXloli ?ngrSoL tnLsb36" p; lisjrr6rn3Sqob 3orr3t6r'rdot 6r5.1sr662q6doL Jdrrnn j$o ,,r4.3632q,.:r4o.:t t,: j;rirn36qoL ilor,:3<6oloL L,:3s5o53qndqn o5ogo;$o3oor $s16q665oq, ;r5r.r5.)16r,rX jgtrX OoBLLXEXlq,rp ps5ot35oL t6tsbnb" (3r'rBbt65XB6q,o Lsj.:<6or3nq,r,rlr go5s5tor,: 3o5oli$r6ot Jor63Xqo 3rn,:p6oq,X J.JX$I6ort3oqo) l. 3t'r$o51d2q, ojSntr $rr43r'rp665oqo 3r5r'r5oL Jdro6Jgo q.: 6;q;nglL l-rsil,:r6or36- qol-r .)lr6q,;3X5gt 5.:5tr;boq,3Xq,sq. 2. 3r'r$o5n61q oj56L $;r63oq6n6oqo 6.:5;;1661q6doL J16r,r1,'lgo. li,:j.:6or3nqr.rL Jr6X8on6-3o5otg16o li,:j,:r6or3XqoL 3<n,:316rnbol: JrEG1R16oot flB6r'rbo

proeqti saqarTvelos kanoni saqarTvelos sagadasaxado kodeqsSi cvlilebebis da damatebebis Setanis Sesaxeb muxli 1. saqarTvelos sagadasaxado kodeqsSi sakanonmdeblo macne, #54, 12.10.2010, mux. 343) Setanil cvlilebebi da damatebebi: (saqarTvelos iqnes Semdegi 1. 168-e muxlis: a) pirveli nawilis: a.a) `g~ qvepunqti Camoyalibdes Semdegi redaqciiT: „g) ganZeulobis, saxelmwifo sakuTrebaSi miqceuli uZravi qonebis miwodeba an/da importi, romelTa realizaciiT miRebuli Semosavlebi Seitaneba biujetSi;“; a.b) „g“ qvepunqtis Semdeg daematos Semdegi Sinaarsis „g1“ qvepunqti: „g1) saxelmwifo sakuTrebaSi miqceuli moZravi qonebis miwodeba an/da importi, agreTve „saxelmwifo qonebis Sesaxeb“ saqarTvelos kanonis Sesabamisad qonebis lizingis formiT gadacema (miwodeba);“; b) me-4 nawilis `e~ qvepunqti Camoyalibdes Semdegi redaqciiT: `e) saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili saqonlis importi an/da miwodeba;~. 2. 194-e muxlis me-5 nawilis `e~ qvepunqti Camoyalibdes Semdegi redaqciiT: `e) saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili saqonlis importi an/da miwodeba;~. 3. 199-e muxlis `v~ qvepunqti Camoyalibdes Semdegi redaqciiT: `v) saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili saqonlis importi;~. 4. 226-e muxlis pirveli nawili Camoyalibdes Semdegi redaqciiT: `1. Tavisufali vaWrobis punqti aris kontrolis zona, sadac SesaZlebelia fizikur pirebze, romlebic toveben saqarTvelos ekonomikur teritorias, agreTve ucxoeTis diplomatiuri da maTTan gaTanabrebuli warmomadgenlobis samsaxurebrivi sargeblobisaTvis, am warmomadgenlobaTa da diplomatiuri misiis wevrebis (maTTan mcxovreb ojaxis wevrTa CaTvliT) piradi sargeblobisaTvis, sacalo wesiT realizebul iqnes: a) ucxouri saqoneli ganxorcielebis gareSe; satarifo da arasatarifo RonisZiebebis b) saqarTvelos saqoneli.”. 5. 309-e muxls daematos me-19 nawili Semdegi redaqciiT: `19) dRg-is gadamxdelad registrirebul pirs ufleba aqvs dRgisagan gaTavisuflebul operaciebSi gamosayeneblad gankuTvnili sakuTari warmoebis Senoba-nagebobebisTvis 2011 wlis 1 ianvramde SeZenil saqonelze/momsaxurebaze dRg-is CaTvla ganaxorcielos im saangariSo periodSi, romelSic xdeba maTi eqspluataciaSi miReba.~. muxli 2. es kanoni amoqmeddes gamoqveynebisTanave. saqarTvelos prezidenti mixeil saakaSvili

ganmartebiTi baraTi saqarTvelos kanonis proeqtze `saqarTvelos sagadasaxado kodeqsSi cvlilebebis da damatebebis Setanis Sesaxeb~ a) zogadi informacia kanonproeqtis Sesaxeb a.a) kanonproeqtis miRebis mizezi: kanonproeqtis miRebis mizezs warmoadgens saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili nebismieri saqonlis importis/miwodebis gadasaxadebisagan gaTavisuflebis sakiTxis dazusteba, agreTve Tavisufali vaWrobis punqtSi diplomatiur warmomadgenlobebze da maTi ojaxis wevrebze saqonlis gayidviasTan dakavSirebiT garkveuli sakiTxis dazusteba. kanonproeqtis miRebis mizezs warmoadgens agreTve saxelmwifos sakuTrebaSi miqceuli qonebis lizingis formiT gadacemasTan dakavSirebuli sakiTxebis regulireba. a.b) kanonproeqtis mizani: kanonproeqtis miRebis mizans warmoadgens saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili nebismieri saqonlis importis/miwodebis gadasaxadebisagan gaTavisufleba, agreTve Tavisufali vaWrobis punqtSi diplomatiur warmomadgenlobebze da maTi ojaxis wevrebze saqonlis gayidvis SesaZleblobis daSveba aRniSnuli saqonlis saqarTvelos teritoriis gareT gatanis gareSe. kanonproeqtis miRebis mizans warmoadgens agreTve „saxelmwifo qonebis Sesaxeb“ saqarTvelos kanonis 26-e muxlSi saxelmwifos sakuTrebaSi miqceuli qonebis gankargvis axali formis, lizingis formis damatebasTan dakavSirebiT da am formiT gamoyenebisas, qonebis gadacemis (miwodebis) gaTavisufleba dRg-sagan; „saqarTvelos sagadasaxado kodeqsisa“ da „saxelmwifo qonebis Sesaxeb“ saqarTvelos kanonebis terminebis SesabamisobaSi moyvana; agreTve, saxelmwifos sakuTrebaSi miqceuli qonebis lizingis formis gadacemisas, konkretuli garemos Seqmna. a.g) kanonproeqtis ZiriTadi arsi: saqarTvelos sagadasaxado kodeqsis 168-e muxlis me-4 nawilis `e~ qvepunqtis, 194-e muxlis me-5 nawilis `e~ qvepunqtisa da 199-e muxlis `v~ qvepunqtis moqmedi redaqciis Tanaxmad, dRg-is, aqcizisa da importis gadasaxadebisagan Tavisufldeba saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad bortze misawodeblad gankuTvnili saaviacio sawvavis, sapoxi da sxva damxmare saSualebebis importi/miwodeba. warmodgenili proeqti ki iTvaliswinebs aRniSnuli gadasaxadebisagan bortze misawodeblad yvelanairi saqonlis importis/miwodebis gaTavisuflebas. 226-e muxlis pirveli nawilis cvlileba iTvaliswinebs SesaZleblobas Tavisufali vaWrobis punqtSi saqoneli gayidul iqnes diplomatiur warmomadgenlobebze da maTi ojaxis wevrebze am saqonlis saqaTvelos teritoriis gareT gatanis valdebulebis gareSe. 161-e muxlis Sesabamisad 2011 wlis 1 ianvridan sakuTari warmoebis Senoba nagebobebis ZiriTad saSualebebad eqsploataciaSi miReba warmoadgens dRg-iT dasabegr operacias. aRniSnuli norma vrceldeba iseT Senoba nagebobazec, romelic gankuTvnilia dRg-isagan gaTavisuflebuli operaciebis sawarmoeblad (magaliTad afTiaqisaTvis, finansuri momsaxurebisaTvis da sxv). aRniSnul TariRamde (2011 wlamde) aseTi obieqtebis sawarmoeblad SeZenil samSeneblo masalebze da momsaxurebaze gadaxdili dRg-is CaTvla ar daiSveboda. Sesabamisad Senoba nageboba, romlis mSenebloba dawyebulia wina wlebSi, romlebzec dRg-is CaTvlebi ar ganxorcielebula, eqspluataciaSi miRebis momentSi mainc ibegreba dRg-iT. xolo 2011 wlis 1 ianvramde SeZenil samSeneblo masalebze da momsaxurebaze gasulia dRg-is CaTvlisaTvis ssk 174-e muxliT dadgenili xandazmulobis vada (sami saangariSo periodi). aRniSnuli problemis aRmosafxvrelad dRg-isagan gaTavisuflebul operaciebSi gamosayeneblad gankuTvnili Senoba nagebobebisaTvis 2011 wlis 1 ianvramde SeZenil saqonelze da momsaxurebaze ixsneba dRg-is CaTvlisaTvis sami saangariSo periodiT dadgenili SezRudva. kanonproeqtiT, saxelmwifos sakuTrebaSi miqceuli da realizebuli qonebis gadacemis (miwodebis) analogiurad, lizingis formiT gadacemuli (miwodebuli) qonebac Tavisufldeba damatebiTi Rirebulebis gadasxadisagan; aseve, „saqarTvelos sagadasaxado kodeqsSi“ termini, „CamorTmeuli saqoneli“, icvleba „saxelmwifo qonebis Sesaxeb“ saqarTvelos kanoniT dadgenili terminiT „saxelmwifos sakuTrebaSi miqceuli qoneba“. Sesabamisad cvlileba Sedis 168-e muxlis pirveli nawilis „g“ qvepunqtSi, romliTac regulirdeba ganZeulobasTan da saxelmwifo sakuTrebaSi miqceul uZrav qonebasTan dakavSirebuli sakiTxi. agreTve, amave nawils emateba „g1 “ qvepunqti, romelic aregulirebs saxelmwifo sakuTrebaSi miqceul moZrav qonebasTan dakavSirebul sakiTxebs. b) kanonproeqtis finansuri dasabuTeba: b.a) kanonproeqtis miRebasTan dakavSirebuli aucilebeli xarjebis dafinansebis wyaro: kanonproeqtis miReba damatebiTi finansuri wyaroebis moZiebas ar moiTxovs. b.b) kanonproeqtis gavlena biujetis saSemosavlo nawilze: aRniSnuli kanonis amoqmedebiT mcire odenobiT, Tumca mainc mosalodnelia biujetis saSemosavlo nawilis Semcireba am mimarTulebiT. kerZod, dRes moqmedi redaqciiT dRg-s, importis da aqcizis gadasaxadisagan saerTaSoriso saaviacio da saerTaSoriso sazRvao reisebis gansaxorcieleblad Tavisufldeba mxolod bortze misawodeblad gankuTvnili sawvavi, sapoxi da sxva damxmare saSualebebi. kanonproeqtis mixedviT ki zemoaRniSnuli gadasaxadebisagan Tavisufldeba nebismieri saqoneli. Tumca, iqidan gamomdinare rom winaswar SeuZlebelia gansazRvro Tu sxva ra saqonlis miwodeba SeiZleba moxdes bortze, zusti cifris dasaxeleba ver moxdeba. Sesabamisad, Tu ra odenobiT SeiZleba Semcirdes biujetis saSemosavlo nawili am mimarTulebiT, am etapze zustad ver ganisazRvreba. b.g) kanonproeqtis gavlena biujetis xarjviT nawilze: kanonproeqtis miReba damatebiT finansur xarjebs biujetidan ar moiTxovs. b.d) saxelmwifos axali finansuri valdebulebebi: saxelmwifo axal finansur valdebulebebs ar iRebs. b.e) kanonproeqtiT dadgenili gadasaxadis, mosakreblis an sxva saxis gadasaxdelis odenobis gansazRvris wesi (principi): kanonproeqti ar exeba gadasaxadis da/an mosakreblis ganakveTebs. b.v) kanonproeqtis mosalodneli finansuri Sedegebi im pirTaTvis, romelTa mimarTac vrceldeba kanonproeqtis moqmedeba: kanonproeqtis miReba iqoniebs gavlenas im pirebze, romlebzec gavrceldeba es proeqti, radgan igi awesebs garkveul SeRavaTebs. g) kanonproeqtis mimarTeba saerTaSoriso samarTlebriv standartebTan: g.a) kanonproeqtis mimarTeba evrokavSiris direqtivebTan: kanonproeqti ar exeba evrokavSiris direqtivebs. g.b) kanonproeqtis mimarTeba saerTaSoriso organizaciebSi saqarTvelos wevrobasTan dakavSirebul valdebulebebTan: kanonproeqti ar exeba saerTaSoriso organizaciebSi saqarTvelos wevrobasTan dakavSirebul valdebulebebs. g.g) kanonproeqtis mimarTeba saqarTvelos ormxriv da mravalmxriv xelSekrulebebTan: kanonproeqti ar exeba 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: kanonproeqtis avtoria saqarTvelos finansTa saministro. d.d) kanonproeqtis iniciatori: kanonproeqtis iniciatoria saqarTvelos mTavroba.