„საქართველოს საგადასახადო კოდექსში ცვლილებების შეტანის შესახებ" შემდგომში-„საქართველოს საგადასახადო კოდექსში ცვლილებებისა და დამატებების შეტანის შესახებ"

)d?rAil$o ltjsr6o3Xqob ,;s5o5o L.>Jsr4or3nqolr lrs6rqrtstuqo ;oqnjt?o S3qognlnlot En$r5oU tsnt'>b6b 0lLqo l. tr.rjsr4osXqolr Lr6.>p;b.''tsqo,.y'rq;jL?o (LrsJst6o36qoL lrs,ls5o50pn6po 3453, N 41, N l220f/' Af,b. 2m) 3n$'>6op ojSoL ?33qn6o 63qoqSdnlo: 8,r-a 31Uqu q.>n3r$oU 065 qr afi 6r$oqndo tnSqn6o t6nq':jgooo: ,,5. orl lrs5rp.>lr,>b.',qo o6616rT qosq5n6lr' 16r'13 'lodrSo jo6n3'> r5 SoLo 6.r!'oqo 5sq.:Lg.r ttb3s Jor6L asprLrbrRot,rbJE os3ot rt6oqndoL 3o$6om 3':lr .:J3L Lo6,;psLsLrprr 3,:qqndSgXdoL 1t16353nq5o3; r3 81LqoL l. 3gq3Bs :oA6qn 5s$oqoor 5.:or3sqotr$o6n}lqo goSoLdon}3lolr 6s3r'r6n5nboor 6.:6rLo6goXqoL o3 JoSndoP.>5. 6. -n Lo6sq.:Lsb.>qcr rn65s5o q;sp6X6lr, 6oB JortrS.: SoLo 5;$oqo 6'>5,1sr46': 5op'rlrsLspndoLs6;5 6sq,>bqolr3l6s{6t'r6oL;L Jo5nd.: .rE 3o$5our, 16o33qog 6sqsLqol-r115or4r'rloL tsjSoL $"'163o16otr J,"3nt, "16nt6Enl, Snt tXa.U3;3.tto SrTnJ6Sopr LsSnynSno joSndsEo, 1rs6':q;l.r':brpo ror66r6r'rtr 6"U't 1$161530(16r'13') sB 31tRoL l3q3ao i33U trr6.>q,rL.:bspo 3sqqxdSqxlolr qgrSoLdol]n]olr 6s3oyn566oor *aCqn 5sfoqoor 6ror3sqoL$o53]1qo jo5$ops5"' 6sSrbmt66onqortr 6s5;sr652qo 2. 8in SlLqolr: .!) a0-2 R! 0n-3 6r$oqnlo BsSopqolq6L ?63qn6o t6Sgsjgooo: 2. t.:5spolsbspo 6ot6s35odJoJoo3.;'> $'sr63t'ro?rnls 13q;d$rnlroq' esdrn6oLrgr6or6Xlnq orrr5.,5r'rto 6n6oL$r6s6ootr 8r'r0X6$ops6 qs Lr6;qslr'>Lrpo q"3iqn"5nbnl, 3r'r62qrnlot Ssrrr6q'nd?o 3r666qqXls 6rq':LsbrpoL 55 Lh3r 3sqqX}lqo Jor6oL Lr,11or636s?o 6sprSLqSqoly'trs6sqrLob.>qo rbCSOoL .rAl,nagq oAq" b.,qs6tr$n r6o6t1q (qoto56oo OoqSdlqolr 6s6qr) 56}oL3o1t6 jm6Xd.>tn, Lo6rprL;bspo q,r3rgor5$otr $r(r&'rj35ot ?n3qX5 ?;dXSoqo jcrSnloL frro3qoor. 3. Ls6rpsLshspct 6o14s35r'rdoly'oJoo3;oL 5.:0r'r6n516olr ?1lrrb18 ?6$Xrr6o61ls 16ts3538r ?6lro6.:3oL 3,>1666olr$r'ro6n83q o166o6oL 16n6otr$t4o6oobwt3otr, a.8nqng 3sqpgllqos s6s 163oo5ntr ?n$sorlo6ndolr SoqldoL qqoL 0r'r8pn35o qqolt, t6X6oL$r6.13orto brr656t.rL Lr6sq,>trbrpo 6odrs35r'rloly'oJoorl.;otr ABR0}o, ?3ggolo5nE.r o0o3pr6rnlqoq n6$s35nbs s5drno36 5sprLrbrqoL Jo6tr'"; 6;q.:Stpnq,Vtrs6rp.>trrbspo s6n5$t s5 trb3s 3oqq3llq 6) 0n4 6s$oqb q.>63r$oL .q' j$15j$o ?63qn6o 63qrjgooo: ,,p) Ls6;psltsb;po 5o16136oloo/oJoorn.;oor qs$3ot6orlqo jo6l}olr odpq'66ooo sgtrr6lq6lolr 3o8qo5rr63oLoL.rU"; 6) 0n-5 5rfloqo 8$oXsqobqXL 330qX6o rinqrjgooor: ,,5. Ls6sqrL.,b.:qt'r 6o16,>35olJoJcrol.loL trr6SoL 3,:5o58p;l}qo8oor psp5nSoqo $lloor 6nsqotr.:3ooL ?0q00oR' SjSpXdo lrr6spstrrb':qo LrSo3oro 5o16s35r'rloL/oJoorn.yoL 16n5oL$r'rsgootr ?1apn6 $sr6eo?rndoqo 53nq.' brnqor L.r6spoLsbsqo 6odrs35r'rlotr/o.ioo3;otr t616oL$t6r'6os8pn AtsR1Ar, 606rrlJO6o60}tqo Lb3': 6ot6s36ololy'oJoon.;oL 53qldnlo d':p'>?o r66nls o3 ?g8oLg33rto, orl ltjst6o33qo?o r666oL$dror4ndlqo ;er31t6go1g1o lr5;Xlo, 3o,;6r.rL.:go6r5Lr.r ot46,>5o$s6on6o, tr,;q;tq36r'r o166,>5ob.:3o1Bo, lrs6r4or':?o6ol.rrr ps,,;o0nt4go1qo EsS3nlotr Lsj8osSodoL ?nbrtll" LsJ':6or33q'olr ;s5o5oL JoriSnqo SgbqoL,,n" j31J66j$oL ?3Ir,>Ioaolrsq 616Lstg3t65qo 6'>53oos6nd1qo J3XXqanfl L.,3o6sGLo o6t0oOtOCAo, 6r'r80Ror5 6or6':35r'rdoly'oJoon ;oL 16n5oL$16s6osBqn' t",f,EAfnO Is163tro?3; [rs5spoLsbspo 6o16r35o]oly'oJoorn,;oL rbqX615 5or'rr3Sololy'oJoon,ioL lr;65o1-1 6nsq'o$s6ost, r66rqot'sgrxrlr Blpn5sp s3 6or6r35crlotr/oJoor6;olr 2SgndoL r6n5oL6r6s6ooL ?l8pAa 2jaqna.: LsSo3orn tBR1Ar, rt'C30 tr5rqst"Lspcr 6o16sgSols/o.)orn1,;s, brnqo 6n.:qo$nllqo 6o6sSSodoVoJoorn;otr lSqnlotr g"Aa.t.fnqn fll1Rr i16nL6A"Gn.rApil drX6otr$r6ot6ndlqo Lt3r LsSo3oro 13q68nlo' ''t'tAJ' Ls5sq.:L.:tspm 6o16s35crl.JoJoorn.1; drq.:Bo t6trnlr'" 51 5rfloqo ?n3qn6o 6nqsjgooo: q) 3X-5 - 5.>Soqot ?n0qn6 qrX0s$otr ,,!'. "a 81tq,oL 3if5 6o$oqot 8o$5ldotror3oL Lr j':dror3;qgr3o 6 boL66o60hqo ;oO3rrrgolqo trs5;n6olr, 0o;r6r'rLs3o5o6Lo crt66r6otuSoSlolr' f,i["t11,333" o6516o$s3o6]oL, [r;n6or'>?or6olrrr ps ,,,yT 36r'16o6qo 6s5;nlol-r U"tr'a""Srl"t ?3Lsind" L.rjsr4orSnqrrL ;s5rn6oL Jor63nqo S1bqolr "n" jgJiSJ$olr ?3irs6$oL,:p 6;5Lrtp3r61qo 6.:53oorsr4nLlqo J3ng66AoL [;"3o5s5Lrr Ls5':qstr;brpo 1666ol.r$r6sgosSpn $sr60o?redoglrp 0ooB5n3"' orl rB .S-f,6'616na"f, 6orrr.:35r'rloly'oJoorX;ob 1BRJAT 6nr6--:35"o"Jo"1,/nJoo,11;otr l,na"35.LnVn.t.-n;nl, r666oL$6s6or R'i ':3 6ot6s36odoo/rrJaroJl,;oor AiS3n,q3n,3nqn 3noho35oqs5 (3r'robo36nloqs5) 5s3o3qo5':163 ?lLr4lqndoL f't i"*1qniiq0a.1t $.1160r'r?ols $oG 1lr$16nbL Lr6sqoltsLspo 5o6s35oh'/oJcron'jol-r 1636oL$16s6ortr ab6CboLO6o60B0q' odr6':6r'r?o" 3y7 Es$oqo frs8ogrqolqXL ?X3qX6o t6SqsJ6ooo: $ "o,1 ]7. t,n6"qrtrsbspcr 6or6':35oloor/oJoot1l;oor pr$3or6orlqo icr5ld'r ir*oi" ,r** 6s$oqoot i.3agxqpxao $ jnSn[rtn r3 Slbqotr 0;v5 6soXopSLr ui 16.:o31 5toor 6sqrngnSs Lb3o Ssqolnqtr'. 6or6s35<rdol/oJrT ox';ol-r " 6s5Lstq616lqo - $'6lroor." j"ara 5.>$;qoL .n' ;fu$15j$ot t63qX6 Rr1a'!Ool' t30qn6o t6nq'>jgool-r .nt" " funJ15i$o: " ;'; .r-i aluq'nl, 3y5 5o$opoo 6sor3rqolr$'o66l2q' ?x3ot363s?o 01bqo 2. ntr ;s5o5o sSoJSnpqnlr 6s3oj3nX6Xtrolros5':3n' L.> js16org6qot Jt63$ogn5$o 0otnoq L.:s.;s?3oqo

As5A.t660Eoo,o f,s6Do)o ,,Lsjr<6or36qot Ls6rqslttrqo ;opnJlr?o g3qoqnl6doL tn$s5oL B3Lsb66" LsjrdroS6qot ;r5o5oL Jr6t'rXj6tn ,:) tot5r,po o6gottl0'>6ot .l;SoSJtoAbol) E7bnb1d t.,) 1:6o5itloryif$ob erynAolt Ao$nba" ;r6o5Jrito6j$oL 0oqn8olr 8o$n$os 6ot6r36oloo Pr oJool;oo p"63nior1qn S.enant Onopnt tsooL 6$oor r8r'rp$oL Jt6r'r66Lolr n311J$1r6r'r6olt 6st16poL rl6oqnEqols. t.l),7i6o6i'1oni$o lt 3ot't6o: pr oJnotX,loor ;s6o5J6onj6ol tn31?.:3Xls 0o$5rp olrsb'>3lr 6o6s35odoo po6nn'Aor1qn jnr63}nl, r',nrqn$s6oolr 6toor '>3oq'nboL Jr6o6nLot X3;j$fl4crlotr 6st16prlr, ;.6),pqoqJttlonifiob lodootsgo st1ln: 3q6o3sr6nobL: LsJ'>r6or33qo?o r616otr$r6or66}1q'o Jr5r'r5J6o0J6ol, dor4oorsqo sr6Lo 333p6o3?o ;"S.S.fa"g6.L' Cot6p3oor' olt Lsqstqg3o ;o3Xr,r1]ojqo aiS.lnan, 8o;rzrolrsSoSsSLo odr5sSots6on8o' .A6"Sit"O.6a., Lsgr6o.:tor6obo po,,;o0nr66o1qo 6s6;XtroL trsjSoo6otrolr t3t".tXa' i.joO-3nqcrtr ;s5o6oL Jor43nqo O1bqoL "J' fu3'116J$oL ?XlrslrSotr':p o5LO11036gtro' 16rr8;1qor''' 5Jetoip3alqn i"53o-rro3dlqn j3X556boL Ir':goSoSlrcr lo6a.nt3. Ls6sqsLotoqo 6o16135r'16oly'oJoorn,joL 6n6ol-r$r4':1;os0qn' tgaf"A"5or6r35r'rloVo.)oorn.;oL Lo55ot r6plqotr6ost' r6pqo$rgnolr SXqn6rp G;;U -oa ,gjd[ga" ib3,: 6o6s35o]oly'oJoon.;oL 13q3trotr drl6otr$r6r3oolr ?33p66 trs6sqstrrtrqrn frJoi.t.a.q. UaSRD --b.q. brSoSoo tBRcLs, t!0!0 r63sqo$6tr1qo 5ot6s35odolr/oJoorlol-r 13q6IoL in5ni6aognoaqj- 6n6oL$r<ro6n}3qo tL3o LrSo3oo lSqnlnEo' "l'030' l-rs5rpsLsbrqo 6o16s35or6.JoJoor3.;s dsqo?o t4B6}l' 6o6r35oE.:/ojoro6,js, I) ;sSo6Jr6onj$oL 3o5s6lr16o Rrltrl1ol1bs d.t) S,:5o r4oni$ob lopndsbooS goSlnlodnd1qo rl7oqedARo P;go5;6 bnd o L fX'xio : Bt69g;1ZoL J;5rrEJ6o0J0oli 8oqntro st6 6s0r'ro$3n3t LsLnqS$ogo }oly6$op':5 br16ySLoL 6s3o5o3sL. Ld) St6oiJtlonftob 5t2qn5o loTynSolt bt7nSolttngt't 6'>foq$nt Jr5o5.l6o;d6olt 3oq6ts sr6 6s3t'ro$'3631-r LsbXqS$'ogo SotXC6oL tr.:?n0olrs3qo 5r$oqotr $r6qrlr' t.$ 4;6ot t4o1iflolt 6;ngn6; AorXA$ob bxtlynoot SsfogSy ;16o5Jr'ronj$oL eogn8r 116 6s0oo$361 5s$oqoL g3qoq3618tr' lr'>bnq8$ogrT Bo1ryn$oL trt653ooo 3-p) b,;bng1fogltlt ob,:qo goSsSlttrdo n;gpnSTgntnlo' oorSrqoLSo6Sdb t;tnq3$o3r'rtr 3o116 obrqo ;s6r'rEJr6r'rnj$oL Oopndr,:16 goSs6trldro 3.:qpXilSqnloL sgnEsL. goisilrydlo SXgn5nZo o0 )odaoanoL' d.) - pfioSJdoglflob 1ob;gopSngo rlolpos Aol,x1ot n662qqn Jn5ofi6oAil6ol) Aotilnpndl: ,j.>5o5J6onJ6o t6 o$3331 3o5s5t1dr 3uqpnd1qn6l}L- d.fl 4>6o dogfioa p,;p5n6oqo 5':ptb'>b'>gola Solto,Jrt7lqol t5 Lbl': lr,>bib 6;gtb,;bgnqoL etgnfiodolt 5'>5b'>bpn6ob fnlto QdoS6oJo): 3otr;6ntrqoL rE lrt3': ;s5cr5Jr6onJ$o sr6 oor3sqob!'o566b 6sp':lthspoL' t.:bot 5sp,>t.:tqnqoL ?13r'rqnSoL 3rqqn6lql}':L 0) ,l!5el6J6r'r0J6oL 3o0.rt6onl.: trSr6ot'>?o6oto lrs8sr6orqn&6o3 Lt$r5q56608osE poitAl6onfio'>6: 5.o) 7;5e$ittuni6ob Solsrianls ngdopn0odolt qot63j$o3nlL' ;s5r'rSJdronj6oL 8opn6o sr6 n$'oSssq8qn6XEs 6r6o.1s3?ofroL 6.3) p5o6,)6oXJ$ob 0o0or6oXdo bsn6ot:3o6olo et65s6ot'>6oXd3o b$;d-nXg-l' fg6o),:bot| p;1':n4otttndTg pqpnZTgntfiottE Soqndoo ':16 [ori3r'roj063]s Lsl6ors?ot6olrcr ;"S.if.66nt, .a6r6i$6n3I?n-lrrjr16o3XqoL $66olsLor6 qs;s6to61tr1qo 3sqqnBlq383Lo' 6.fl 1:6o6i4ogl[oL 0o0xttan6o Ltixtlotngqltb o60bttlon ps fu6lnt40b6on bP3X44Xqndn3o;6 ert63b6o3 RJ .y.:5o5J6ogj$o sr6 3[o5':sg3q666br tsj;r6m3nqotr S16sgrq'3L16og bxq?x;14lqnlnAL p) pSo*)inXi6ol &c?bqXdob Jt6o6nb4o AogfiA*" So5b1q$ryondo p.,t) l)nbApA|ogo, u4rb,;bp?fogo s&p': ItsntialZofiolnt efi6lfiobqSoJptfnbntTgnda njDfllgndo, do3qnd3;6 0o5,>foqnod': 4oog,nlt pSoSMoglgolt efi73,:Xnt,:Uo, sbnaolt,>6bndodob OnSobnnXsflo: .p5r'r5J6o1j6oL ?X33?sglLstso Co5r$'oqgr.rlqs Lsjs6rD30gIoL olLgoGoolr llsAo5o1166r,l. p.6) p6o6Mo2ftoL An4X4tnnd,:?o 0o5'>fo4n ot66t5ob':6oolt q?gtltndo (grfnLndTgn4ob),:&gi St6o$)6ogl6ob eoq,;da, sbnaolt njDn66olt ,:6 lqAolo lt Un4o bnnnlflo: .>L6oo sdr sr6trl}rT lL. p-fi S,:So ntonjfioL ,:X@odo ;s6o6JdrFrnJgolr s3$o6o.: tr.:jst4or3lqf'rtr Jstrrp.:815$olr $'n3t?ro JrSq;} v ,;1LqoB3oq p.p) loioiJatuqjSoL o6o6o$ct6o J,)5r'l5J6alJJ0olr o6oGor6cl6on LsJ..l6or3nprnL JJ6R53il60oL $'63t6o JsSqn ,1llq,stgopo