„საქართველოს საგადასახადო კოდექსში" ცვლილებების შეტანის შესახებ"

ilo&ldo LsJsr6ogXqoU ;.:5o5o lrsJsdro36qoL Ls6sqsLrbsqo,;oqnjtr?o 66qoqnl6loU ?C6!5o1, ?1l,rb1A 8trLqo l. L.rjsr6o3nqob l.rs6;qsL;bsqr.r ,;opnJLto (lrsjsdroXgqmL lrs,1s5r'r53qXdqr.r 0q56, N 41, 30.122(XX, 31b. 200) 33Or5oR oJSrL ?33q66o 66qoqnd3ilo l. ti6 aitqoU 0g{ 6r$oqoLr a' fun,ln6j6o EsSoSsqo}qXL ?63qX6o r66qsjgooo: ,,6) .>0 ;oqnjUoo psq665oqo $XLoor Ls6.:qsLsbsqrr 6or6s66oloo/oJrroX.prn q.r6So6g,tRo JoSnlot r6Xoqo$s6ooU ?AAg,hfl3i?o;". 2. t&6 SXbqo i$opqolqnl, ?n0qn6o 6gqsJ6ooot: .07tqo 8t. UsqIRsR,)RgIARo joSXdoL 6pgot.rgo.r t L.:6sqsLsL.:qo nt66r5oL ?j$q6m0qolsU 0rrnsqot U.JR.>grRreCAIqo imSCaoL 6Xsqo$s6ooU osols$X bst$sr6oqr, 6s5oboqs3L Lslvrro36qoL rRaoSoUo6rGntrRo L$r6m66Lo J(,qAlLoo qsq665oqo $nuos,. 2. eo3,:qol.r tr6sqsL.;Lsqo bo6r[Grr}JoJr'l<rlCJoot qs$6ortolqo Rd Srpqsp.>qXdlqo jerS6}olr s1j6oo5oL 90Uoo, r6nrqo$s6ostr ;bot66o6q3}L Irjs6oSnqob otLOo6ootr lrs0oSolg6oL 03.>6o3pr.rAolr U3nt6o3o 8r.rJ83qo Lr!(.)6o lj.JSodoqolr old'oRotRo Jo6oL - ;qUt6trq6$oU Xr6o35trqo 6o16oL ?gL;}saoLo O06oOrr6oIRo ot65.r6o - lrs.>pLt6jq$rr lo1t6o, eoLr3,>r6oqolr lt6d;5niloL Lrts.ld31qt 0,,,lrssgLrtr2q6lrr $st63oXtrsot ?CUDLCa" [;dJ6oB0RoL ;r6m5oo. 3. X.:qrqrq.)qnllqo 3sqg1|6dsqo UojoSqoU 6Xsqo$.:13or ?XodqSls 6r6bnrrrgonqpsL qr1Ar,351lqon. asqgllnf;q Lr;ltrSnq$6 ysq;qoL qoqXll qs SoLo drSuqo$.>6os ho66onqqXd.> brlro0.>r6oqo 6.rqo$66goqgdo[ (]64;6n]oL) 6r63?X. SsqgjlXd;q UrjoSqsq oo3qX 0toqrrq oL tsjo66qo, r6t'r0qoU ?X5rb3oL nspoU 6rL3qs0qn put6S5oqos I0 ;.:qn6prt6lq pqnl,n 5;;pXlo. Arq?Xka.)Ro tJJo6Rol, 6s6ogoL ts63orbg6.:?o 6rq,:llsb,:qoL 64s3bq6qoL LbAJ J60po6rl60lU 1gq1as ofuo s1j6oo5ot 6r0r6Clopr6 60,yoqX6pu6trqo qqoL 3q.:?o 0o3.16oo5 Ls6spslr;brpro o66r5oL tXq3dq3.:5Cql, npao5ol,06r6otrqo lrs6o36no, <6m0 3,:o.rg JjoSqso 60Aol,06od)0a1qo 5o6r35olotr t3q3lr arUoRtR a.5q'$A}1IsR UujnSnq$3 ls6sqsl.rsL.ryr'r 5o6.:35odob o.fioqt6 rpr66. slrnom sq0o5oUgr4.;6o1q,o '61aot06rgooU L:Bo3r4oU SoqXSoL ?63pn6 Ur6sqslsL.>qo o66s5rrU b6q3dq3u5nqo BTRqCAIRoJ up3o5oL6r6q3otrgo lr;Bogsr6o 6.r5oboqol.r 30,.pqn5prr6trqo RR[,U 3rp,>?o Us6rqsU,rhoprr ort6.:5oU bnq0dq6sSnqoU 3nar6 JRaoSoLO6rOoIRo l.rr8o3r6otr RDo500i6AL6AtRo 3b.:<6ot U.:lrs<rr66dqrrq 6rysgfl6gol.J ?n0or6363r3o Ls5oqoU.>h;qo t.l6a.)5rl Rro50066t6Etrq 3ts6nU AnRrAbRoL A.lqAAfualpo LrJnSqot 6nsqotqSooU ?Xq66sq Soqndjqo orsSboL 3oqo,;5 rrqC6olrt o6 0oo,bon6oq or6blL, 10go6Xlro os6boLr 3obXq3oo. 4 oD 0lbqoL 3n-3 Ssgnqoo 5.>oXoqoLgoSndlqo JoEnloL 6oSopnoL 3nq66sq SoqXdlqo ?XSrrLs3qoo Jor63nq 16o5?o q.>ogo666s: ,:) jrrS6aoL ;8rnq3E;Los5, ?65,>bgots qs dr6sqotsgoslros5 q;;.:3?or63d3qo bst6166do; l) 5rpstrbsqoL orr6tnEo; d 6or6o3oL.: qs LuXrts6oL orStnlo. 5.;0 SjbqoU 033 Sugoqoo a.'oa.lRol,VoS1atq'o joS6lolr 6ssopsol, ?6q66sq aoRCltqo ?Sac,UJSRoo, Jo6ACq' 16o6?o qsgsr6lqo orStnlolr ?X0qX6 q;r6B65oqo UsLU66do $6j6p68s 6uqrU;bsqoL 6sps8tqXqL 5 LsA;5;o qqolr gsq;?o. 6. Arr6rq'oll U;6rq;Lsbqro 6or6s35r.rlJoJoo3,1oo R.r$Ao6ol1qo Rn pq.:gspsqXdlqo joS6IoU sa albqot 3y2 Srgoqoo 6so6oqoUgo56}1qo gglour 63rqo$,13oot ?nL;tn} q;15r.r353lRoS TSRs ngSodoL ?6bsL8oL tr.r5.>qrttbsqo ra6br5rrl, RJ S;r6nq6o5oL t63sqo$s6ool.r R.)4.5R.!L0t6Jd0Ro RoJf,aCSOrGor, 6rll, ?X8q66.4 L;9.:p.rltbrRr.l t't66.)5<r ?t6f6A0RUr,rBL s3 ;mpglLoor 6.>opqnLgoSXllqo Lsos6sqo qoSoUdonlXlot 6r5bo66oXq3lrlr 6oqrU.>tsqoU 6.rq.r3bpXqoL (0o6rqoL) qs r6Ssqot6Epqo Jr'l5Ctrol, rbrRo 0ntrr,jlor4olr 3o3o6m " 3.281-9 altqL R.!03!0oU 51C Srgoqo ?n0qX6o 66qrjgooo: ,,52. 6;q.:UsbqoU 6rqrSbqSqob (3rn3sqot) tr6qrLstqo 6o6.>35ol.JoJooX;oo R!00o6oitRo R! RrUsqDRCdtRo jl.,S6loL r6nsqots6ooU 2010 SqoL I o;5gdr.>apg qs$3nE1qo Jr6o6nLo qoL61qqCl., rA JrrRCJLol,2010 Sqolr I osSSt6sBqX Smj0gqo 31bqo 2. 3L ,js5o6o s8mlSnpq;tr 2010 TqoL I os53r6op,:5 Lsjst6o66qoL Jt6ntoqnSgo Oob3oq b.>o;s?6oqo

A.55ar660.ooo As6ro,o lrojsr6o36qoL ,1;5o5oU Jr6o3j6$6 ,,ls jst6on6qot U.>6sp.:lrsbsqo 3oq6jl,to 03qoqX8oL ?C0n5ol., olJr'r}l$1" s) $o6sqo o6go60rgos ,1.>5o5#lo6lgot ts6ltb$ nn) .!n6(,5J.7o*l6ob &&1tolt go$n$c 3.:6o6Jt6oXjgot Ooq$ol 0ot6$o.>,,1rlsql,62qnlm $rt60o6}sos ?XlsbXl" Lsjsr6o6qolr .p6o5?o Ogqoq1lg.ots R.) RnAr$1AgIoL ?nfls5oU ?3bshnl" Jr5o5J6re0d6nl, ?X01?r3nls. Jr5o6J6o0d6o no6rqoU$o5nlL trUs8sr6oqo 6.>ps$66gog2loL LsgldSnqtn ts6rp.:Urbsqo qs3sqos6X}6lot Ls6rqsLshuqn 6or6s35ol.y'oJr.ro6;oor prgsor6oXqo joSXlolr 6pqo$sgoot 6$oo s0oqXloL J6ar66l.roL XgnilgXrrrmloU 6s$6qr\ t6DO b6Rt' Bnl$nolb funGU d315s6rtso ETRTVSS1$oqnl.>or .>qU6XqCBoL Enfu6o0 t6trqXogsL r.d) paoq&lonilfiob Sobo&r ;.:5cr5J6o6ffioL 3nfutss36fs 0o$5sq ohbr3L Ls6sqsLstsqer,,t.tRCJl,nL -[sqbrrrXs6]o $16&16llor ?Xt.>hn8' lt;lu6or3npnU ;s5o5?o 63qoqn6n8oLs qr q$4$XloL Bng.rSoU ts3L>136',,r5r.l5J6r'tCihol!5 ?nU.>SrSolmlr8o So53rSsU ps oo3,rqoL$o53dL I'rbra.!6oRo 54r$69$oqXloU lrrTIdS1R$3 U.;5opsL.:Lsqo qs3rqos6nlndoL Ur6sqsUrbspo Ao6sC6a,lJoJmo6Joo R.)0Ao6o,lRo joSnaoL drnrqotqjoot 6too saoq$otr Jr6o0nlrot ffinjgl6rT loL 5s$r6qrL, 6q3 h6qt ?ntr$nol[ 6651r fu1fls6r?o AnRn$flA00oq$.>oro sqtt6trqX]oL ?3Ap5o0 k61q6o3slr. og) ,1o5o don;ftolt A>timtopo tttlnr J!5(95J6l90d6ol, aoi6oo,rRo lillro ?3fu6o3to 3q6o3s6nolL: ;r5o5J6onjgot aoLnq3oo, 2010 Sqnl, I or53r6oqs5. Lrlr$.>6oqo A.rR.)SUC06oR0aol' I'rtIdACq$C ls6spslrobsqo pr3.>qo.>53i36ob 0;1o56 OoSoqot (6oprUrb.>poU 6rqr3bqXqolj) lr.>6rprUrbsqo 6o6s35o[.VoJoor6oo Rr00o6o)tRo jo6naot r6nrqo$s6osU 5.>5.>bo6gonqg635 4LXq$oU 66r'r66Xqo loj6oL ?XUslsSoLo O06ooc)6otqo or66;5o6io - lr.:.:qUdrtrqnEo loX6oglo l),ysSo6Jdrogilgot 9o5o51156o qrbsltro$r t->) ,1>&,t alogftob &XA lnn6 *qra7,,6AlVgo oTgopAAA*'o bndy$ol) pogoSt6lqto lt fXt>tlo : Jr6o6.)6o0d0ol, 8oqXd.> s6 A.lAl'roSUSl, LrU6qSgogo dotr66goqs6 bsr6ln8otr 5s8osogsl,. l.l) 4;So6Jllonj[oL 5sngnSo 6oXy2@ob b,>?n8oL,tn4o 5lfogtX: ,t.,5(''5;lr6r,Cd0ol, 6oq2L o16 A.iamoVA L Lsbnqagog('r dolg0gob t.:?saotrogq('' 5o$oqoL tr4poL. tg 4tSo6itogl6ob 5;npn6,> doXyneol b,*typot hfog$n: JJ6c,5J6(,Sd0oL Soqnds,:16 6$oog3Xgt Ust6q3[ogn AotrX0ool, br6x8oo)o 5r$oqoL ggqoqnEnlU. AA) blXq0fogol nbn4.o Wi,t6ltltto Ao4t.pfr ,pfrAt,' ;oSm6Jr4oXjgo[ 0ogXE.> sr6 oo3rqoLgoS6]t lrlUSq0goSoL 0oXr6 sbsqo goEr6Llrtro 3oqqXdlq6lolr .>qglsU. l.) p6oSJ6onil)ol 0ol;--ap6nq'o goE,tSlrdto gApn$o ,8 JotttasanoL ttlo,po,; &>a:ttlo Xa6ng,pnao 7,:6o5tttoAfiob Atfi6.,XA.:: t].'5o5J6o0ir0o 16 o!'iCCL go5s5Ltr6 3sqpndjq633dL d.) 1:6o6}r4onj[oa pnp1$oRo 1ngnbnbr,polr, St tlo,lttlntg'oLt ,:6 bbX,> lt.tbolt 6lp,tltobppolt opn6odol 5;6btbgXrtolt fnbo Q6o56oJo): J.r5o5J6o1d0o sdr oo3sqoUgo66}L ADprtrtrqol,, 3oU.>;r62lqoL $ Lt6; U.rbotr 6sprUsbq6qolr ?38mqXloL 6rqqXdjqXEob. $,pSoEJ6oXilgoL 3o0o6oXls Lsgr6oo?o6oto L$srlog6&6o3 Lg,:5ps6gnlo.>5 6.t),loSo6Jnlonil[oL 0oe;6anto nnt4o,pnAodol potngftonnta$: ;s5m5.lt6r'rn;l6olr 8oq3ds sr6 ngo5ssq3q36gd.) 6n6o3rn?or6oL Ro6CilOoACa['. 6.d) p5o6J6o&holJ eoe;6onh ltlfi|al&oioln o66t6oSo6oXl3o LtjodaXngolt fXXtlol,: La,;6 po1ln 3o60AX<' Atpp7AOR7hAa te Jr5r,5J6oJd0oL 3oq66oo .:t6 gs63ooj056}l Us6dror?or6oUo o166.:5o$.;goXl?o Lrjr6a,3nqolr $6r6o6,rLoo5 q;3;3?or66}trqo trRRCdtrR1I1ao. 6.d p6o6t6o1ldol) Ao4,xtaXt; boj>trlo66qob od?hfio7 pn &riontgeMoX bXqEptlTpntnto,t6: 3s5o5J6oXjgo .>6 6$o5ssq3q266L L.jJs6o,A0Rr.rL o6Ab6o[ Rr &6.:3rq8L6o3 bnq36.,;t6trq6IXEU. R) J!5t'l5J6r'lCd0ol, 8o0$sqnloU Jrio6SU?o Ooqnltrqo JoGlrbR6!Oo06rr p.n) bnblpAfogo, orttbobp9logo t&pt L,>nt4on&tdlolto otltAnSoLrOoJpnfALAAA*AA+ LltJ n'do, A.kAUoO 8tt6,;lq,nod,; &tog|b 1,>6o$atotgftolt ?20tr?'>nnt;3o, ,>bnaol ,: al l4toto lt ?nb bnnno ?o : ,Jr5(,5J6o0d0ol, ?331h3nlr?n 3m5s$oq6oAp,s l.rsJsr6o36qr.rL of,LooGool' traoSoL06r'r pr sqU61qXdol., C'r'o353qo AoY6o p.l) ,1l&o6ltogifiob ?$nAnAAAs8o eoEoFogA ettt6oSobaljmb (p,:fXltXlTgnAolt) o&p,: glDfifoL Tngobnt: ,1':6oEJttoXilSoL 8o&;6o, ,>bnaolt tttlbfiolob 320abnn6,;7o: rlrnoo ut6 r6t3}oalr. PO) PSoqJtltoniholr n^Oertlto 3.:5r.r5Jr6o6jgoL sAOr,6os LrdJ6omRoL otrl$ogool L,>0o5o$t6o v p.F),pSo6Jtton;l6olt t 6oqon6",rto Jr6o5J6mCd0ol, oSo3os$m616o s6os5 Usjsr6ornXqoL Js6R53050o1 [6dr6]o Js3q6 ;l}qr?3oqo, qr?l oo6qos, JrhrA06 sEXJgJ6od0 ps t3n.:q;13s3r'