„საბაჟო მოსაკრებლების შესახებ" საქართველოს კანონის ძალადაკარგულად ცნობის შესახებ"

l,IdJdUlJqnl, JJdqJ0t6Ont AII6nl, AlqJFttil0nqillJ 6lldAJOnXqI lil0llt' I6nJdOnl, aI6bfl e3[U J,6fl tltCI6il, qJFUCblll, ?ill,JbCb 27 rcJ6caAc6o 2010 oj0o N 143 v. bojor4or3gqrrb .3;5r'r5ob J16ronj$o,,lrod,>no 3r'rlro3<6glqXlob ?nUshgI" trojo16o3nqol-r SoGmSol-r drqrqujudr62q'oq gEr.rloU ooo}.>$n" lrsgo6sS'Lo-blo13g3$o 3o3og3go X0o3q3t 3.rq.r?o l'.\tail'OA6o il,lilSot' l\\rintPa Diaoqa b.:Jrr6or3gq,r'rL Jot4q;315$o6 do,t4r'r .>p6X5L: L.>Jrt4or3XqoL Js<6quBXSgoL ;r'rSogggXlL; pr L;J;r6q,:3X5grn 3r6;jgogd?o p;o$'5rnb 5r'rr63rgolqo,)d$ot Jdrs,SJOoL 6rEboq3r Lo ju16or36qr.rb J,:r6q.:3n5$oL or r30j6 q rn 3,:t6 3 o.7 I \t lg;3oor d;Jr6;d6 bJdJ60)3CRoU JJciRJA05.50L a0a6(,b OJqJV uSco0RcaJ N r4y2 27 LCd6CAACdr0, 2010 9CqO 176' AJbqoU Jr636qo, 3g-3 qo 3g-4 lrcilar6or3gqol, I6q,tAC56ol, or.r303q,o0.6X, arrC6o1i tbqt'raoL oro303gq,cra6g //t!/ 12-' Y\ R.ra.,o A.til6r,JC

bSJδ ̀m80興 Ob 00)53 0ふ δ L.:j.:t6org6qoL )r<4qr835gL tr j.rr6or3nqt'rL ;rr6bgo$16ooL 6'7-t Sllrqotr ?3l.td.:3otrq, tr.>,1sGo53pXlqo o5o6o.:$o3otr $Xtroo $.;r43t'r6oq665ur lrr j;rrror3Xq'otr ;,:5ro6olr Jr4r'rXjgL ,,lrrlrXo 3r'rlr.r.;r4nlqnlolr ?Xb.:L6I" lr.:jo6or3nqotr .1s5r,r5olr d;qrp.';rt661qrq SSrndob rn.:r'rd.>l n". sqSo?51g1 ,1.:5o5J6r,r1jg'b1 tr;;r,rCogXgrn pr tr.rj.:r6or3gqot J;r6q.:e65gotr JqX5.:63q bbqerS6}trX 3r'r3blrn56dq.:q, q,>5o?51qo.r Lo;Jrdror3llqrnlr .11o6.:5lrrn.: 3o5otr$r6ol: 3o;q6oq6 6roro.: 3oj6Jrl.\d3. V t613o1dr-3o5otrg6o ヽFV79 24092010

δ 006δ ▼ 060 もδdヽ 6(D80買 (Y)も 80586(り ふOl1 2010 V買 0も 21 もOJ008も 6oも ●38 卜 もbR000も OJ80Rb6 V XXI . trrjrr6or3,rlot ;.:5r.r6oL l6roild6o ,,trrilnro Srclrs,jr6lbqoL ts3tr.:trn}.. tr.>;l.116mg6q,rnL 3s6o6oL dbglrqrJ.:6a1qrR GGmlotr or.rroil..,1,1.. r..J lrrjiAor3g- lqoL eor.;316rc6o1r 5r63.;1661q,nlolr J6onjgo ,,6.3oj6qrdotr lrr$6or31grntr !rnyi1t61EoL t;;,>5o63pnlqo o6o6o;go3oor $;16q5i15oq ,1.!5r,,5.16s)riJ61,0 3o3ttr653Eqsq p.:5o?36oL ?3trsbgb" l.3rr$'rrGllt,{ oj66L [.:rvr3r,rp6U6o,{o ;o5r,r5o1r Jr4r'r6j$o q.: 5.:qsn6nL tr.:;J..,6or3;|sl(,l, J16,{'.\31661, 5s61.:Loq31q,.:q. 2. 3r,r$o6;1ilIrq, oj6nL $sr40op6U5o,{o 6r5;sttr51q,3Iolr Jr<roX j1)o. ／ ヽ tr;il.',t6o3nq'r'rtr .)t6X3oX16-3o5otr6t6o 5. 6oq,s16o Ls;1.;t6or3;qob 3rn.:3drr.rEolr J.:5G0,rl,s6oolr ?ts6mLo ヾ 30̀030喫 000

JdpJbo bs js6ot3nqot.1s5<'r5o ,.Lsls6er Sorlrs.;r63lq'3doU ?3UoLn6" UrJstrtor3gqob 3s5er5oL d.>qrqs3sr662qsq 6Seilolr orsolr$6 illhqo l. rlrrqsqos;;dr6X1q.4g oJ6XL 1;6t'rdorq, ,'Lolol'r 0r'rl-rs;6;dq,ldoL 'il1;l,.rh1d" 1.,,J.>dror3lqolr ;s6n6o (Jsdrqs316$ol,r '3$11;;d;6o, Nll-12' 1403 1998' 5337)' 0)b,{o 2. 1L ;s6m5o s8oJSnppXtr 20ll $qoL I os63Cropo5. L;;lrd,ur;111ggtrL .]/r3'LoA,;6(yr 3oh1oq' l-r.>s.1s?3oqo

0!54!d00Aodro 6.t6.:oro 'Lsds6o SrntsS6nlqnlot ?nltLnd" Lrjst4orgXqob 3sEerSoL dsgoRrJsdl6irqrq 66erlolr orsolr$6' lrsjs6orSnqoL 3r5r'r5oU Mogil$$n s) $o6rqo o6go140.>15o.> JsSto6J6roAd$ol, tglrlL1A s.D) ;s5o5J6oXJgoL &ryCaoL ao$X$o, .J,r6o6Jd'rlJiJOoL'illilfil;31i5s 15..l6Jor'.roA;;d';1c1os bsJ.>cror3XqerL L;d;1'r,y'rqogJboL 5,r';il3ldoor.: 1.oo LoJ.>r<ror3Jsl'r')L L;15;qrLobspo ,y,rq,3ilLo,s6 AoLro 'U3[:13oo oU;1xX, \r;dr8oq"615orqo ;sErr6Jr<rolJ6olr 'iljl3 ilslldolr 8o'l,J'bb I L,foiloc(,11;51-r tr;',1cr<rcr Lcil;drorq'ob otd,oPo?lirlo Jo6ot, 'il,1t)r,r lr.>;1- ;;i\rr L lrsiltrrb'.1('roL lr.:J8os6r'rlolr 15,:1il1,r'ri\1L3doLr 11r J"JJil6(,r6o,i\')l) ;1s'b/.rrpoL ilriL6orn, oLX3il iinJ6ot{o troL$XaoL 3'Lcr153XRlr.:xtrtrR Lsi}LsblcxrL L.>,1,1rn.>r,ro'i);yeo l-r.:1;J.{'t)doL 5s'L16qooL lr; \odrold.: s.d) 3u5o6Jr6r,rnj$oU 3o$s5o, ;.:6r'rGJdrerl;l$ol,r ao'br6oo UolsSr'r errLoJ6SdgI'ol' 6s,;1Ji)16J 11.>Ar.r (,,'6L,drX ,r;l1p;6, Lod.>3rr JiT ar13ls.o ;rzrldo L;ur3oL 6;qor,obq13o6Xtr.: ,:ir.r lr.>r\.>1.r SoLs;r'r3ilgqo, sr'o;33q - 'il10r'rLo3q;ldoL bs8b.>b;ldrotr 0o1l'r 'il;llrsA;ilolxr 1I'r8lr; b,1/,r3dol.r 11.:$l3obsm3oL q';pi5;16oq'o Ls1;;L1cro, d:r'ril3qo1; \'.:frAo.>(,6g6lr L;'1,;y'x,r Lo0o16artgolr oX6opoXqo Jor6olr qo3o5.:6|-rldoL \r1s6r'rL r.$ ,pSoSJ6ogilgoLr do6oorspo rdlro: ,1s6r'r6Jdrcr;;J$o our3.>q'oL[o61dlr ..tr.>}.,p doL;,ldr1dgXAoL 'ilXlr;LXd' lrsjstzror3nq'ctl-r ;s6r'r6rrL ,Jsp,r1gs.1;ln6'3q.rrg 15siJlr1sbqr;lilslr. a) 3.:5o5J6rDgjgol, go6s6bX6o Rllrldlo,gAr 6,u),p5o5Jr6o$goU &rea}oto$ qr3og?odnloo !?OoRgAgRo bu6gXloU qsgoSs6tnloU Sg116o: ;16r.rSJdrogjgolr 0orlndo rrrr 6o0oo\i3i1;L sllloqgdgqo hi,d,1,;doL 15.,3r.r 5o.3s l-r. f .a) ,J,i5o6Jdro0i,0ol, 6rgggSs }oXgggoU ts?n0oUs6qo 5,:$oq$g: ,1>6ro6Jrvrrr;lJgo 6o3oo$3X3b SoXy6goL t,.\'ihOcrL.>3,rlo 6s\ro,{'oL 'iliJi,11o6Jdrl,. o,;i113., o1.,o rdr 0r'xhp16L 6s3q65sL l-rob3q'3[o3r', lo21-XgolL .ao6r,6L,;/r t7r;;tr';lCrlr'1,1.'il3lr;rlsiJolr.'qo, do'JX00oL Ls ill0o lrs3q,r'r 6.>[oq'oL ,1.,6r,r6Jr,r,rgJ1)o 3oLJs1q"J6rp 5Xogt6.:q"3r+roo. "Sot6SodrX6oLsorgolr d.A) J!5o6J6o0d6ob ArARg6.r Sog6ngoL L;r6n3ot 5r$oq$g ;;o6sopL:6 L.ri\.,1,r i)roL.>,;dr;1i\r{'rrl' 5r',.1;JilillrLs q.., 'il1;lr.:t\..,1)rrlro tr.rypL,;1r,rolr (,s\lillrt1}rrli 'ilxq,;;15rx,'il;1iloL;1;qll)dolr lrsilt,rb,itr,,L i\.)Jli619JA,) b:,;;;o,;l.ro'ili)il(.,1)rJ,{,,1, fllrd)r.,. ;l;1i\;,rrrp;1,\l 11.LJsl,iJf,)"J(., in,'J\J(P),,(,r6 0rrLrr ,{,.)oJ,,6JGl'i)d,)t, iI,r1 ;,;1rtr,r,5.) l5rillri)(,,,6srrit .:JXp.rti. &,;11 1goL .ro5.\61'.J'6o 6gL,,1Crlro po166lds .,.1( jUslllrio L.q) lrstnqO$ogoU rtsqo goSs6tp6o 3sq'qXhq,gB0Bo: ;s6,,rGJr<roXJgrrt, ilrrql;Aorn ,>y'r fs16ik,rrr'iJg;Js lr.>bJr.rlt(:gol,.rbr1q'o,iyr6r6lr.,'ld)o l)n1a 11Jd,JrrlJAJ. d$ ;u5r'r6Jt6n;l6oor SroLsq'oq6nqo go5uSLy<ro tnqX6o o0 Jor6ororgot, 6o03qoru 8oOsd'or 3r666q'qnls ;u5o6J6<nnjgoL 3oJ06qnlu: ;,r6o6Jr6m;lgolr iloq;;ds 16 ojcr6o;1,\L'1,115;;1rq;16c1 ;5s11,,:1,:h;qotr 15rt.>,y;1or;1\'t,; (o,)'ilJlt,\A.rit,,Lr(, o,l,6i1,{i)3 1yr6r6L,itr, it;1q,36}1,1,1 d $ ,.p5o5J6oXjgoor qrq6XSogo Arqslrst.>qolr, 3r,rt.:3r63trqotr rE Lb3s LsLoL 6sq.:Lstq6qot oqn5olot as5lls$qAol, $nto (Jr6oSgoJo): ;.:6o6Jr<rrnlllgoor nr, ra,,i,lt 5..,ur3.:t('rrt,fo6ild,i),<,o 11.:11,.>L..,hsq,ob, iI.'l,i,Jr,ild{rl,(,tt .>6 Lb3.r Lrbolr 15.>1.orL.)h(,;l(3oL crqo;16(,loL 11..l6br'Lq'316ol-r g;LoL (JdxrSlyrJolr) 11.rgoq,Xls. 6) ,js5o5Jdo1d$ol, Oo0ur4orntrs l.1166orr?o16olror lrsSsriorqg&6o3 lrOr5Rs660aon5: 6.!) J.t5o6J6oad0ol, 3o3sr6or3l.: 6r6o3sg?o6olr qor6nj6o3g6orr5: ,ir6(')6,]r,(.,itihlolr 3oq3i\s ,>6 1$ oG,:oq0p;5g1.> Cl6c),J.\J'ilod)ot, pod,XJl)o3ni\t, 6E) J!5o5J6o0d6ol., 3o0r6orXd.> trXr6orr?ox6oUo ox66s5otq3on8?o l.ruj;6o3nq,oU S6r6erduUors6 qs3.rg?or63d1g 3sqq6dlqgdnlorrS, ,1;6cr6Jdrcr3j6otr iloqlAoor .',6 $;(,rilooj3613L: Lcldrors'illrl,rrrLr.r r.rr'.r5;6o\s1;r rgA'ilo Ls;lsr'ror31q,o lr \';1;1r,ro,lsl,o,s6 ps,t,\3'ilo6;dtRo itrrrlp11B,J,{J}J8o. 6.a) ds5o5Jr6og36oL 0o0r6oXlr l-rrjr6oggqolr or68b6og qo 06r6.rq3b6og B3q?X;r61p3dn6or.>5: .1rGr.rt,)r,rr.r1iJgoL il,rq;14.> .,r'r ;Io6ssqilq,;151ds lrsjsdru,3Xq'olr ,.,r,lJbd,,,it 11,r 3tis3i,1{016o3 h1q'iI1,1t1'1q 14;} lr R),J!5o5J6o0J6ol, &',StuqnloU J6o6nt?o 0oq6d3go JelSlrtR$lgo1tro: ltgr4orr?o6oLo R.s) LrbSq$ogo, .>6rlrsB3q0$ogro !ER! or66r5o$r6oJqs$XtXl3q6}.>, 3jLJ66gnlo, 6o0q'360r6 So6s$og6e r .1s5oEJ6onj6oL ?601?;gnlr?o, stnorob s6tSdolol-r ?n8ort333uto: SooqnL rlu,Do .r.,,rl.r tr1tr,r,\u q.6) ,Js5rn6J6ro0d6ol, ?n81?sgnds?o Ser6s$oqn or66r5o$.>gooL (qsSnunalqnlolr) sgqo njtJodlgob ?njrtn.! ,js6oSJdloollgoU 3o0s6or, sLSoroL ot6tX&' ol.r ?n3ort36gs?o, .rL11u,o,:6 .:drL;1dcr,\b q.6),;s5<a5J6o3;lgoLr s3go6o: l,r;hd,o,JJsl,{,,1, 11ot.,6Lo,s lrrHoSoLgyl.rrr R.R) Jr5o5J6o0ihoL oSogosg<o6o: Lr;ln11o)itJI:l,(,)l) i)rn.,3trrr.r,ls