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CIVITAS AYEG

CIVITAS AYEG. treningi NGO -sTvis finansur menejmentSi Tbilisi, 23 ivlisi, 2007. gadasaxadis gadamxdelebi. fizikuri piri: 1. fizikuri piri mewarme – ind. mewarme 2. Cveulebrivi fizikuri piri iuridiuli piri: 1. Sps 2. komandituri sazogadoeba 3. saaqcio sazogadoeba

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CIVITAS AYEG

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  1. CIVITAS AYEG treningi NGO-sTvis finansur menejmentSi Tbilisi, 23 ivlisi, 2007

  2. gadasaxadis gadamxdelebi • fizikuri piri: 1. fizikuri piri mewarme – ind. mewarme 2. Cveulebrivi fizikuri piri • iuridiuli piri: 1. Sps 2. komandituri sazogadoeba 3. saaqcio sazogadoeba 4. solidaruli pasuxismgeblobis sazogadoeba 5. kooperativi 6. arasamewarmeo pirebi

  3. sagadasaxado agentebi • mTavari funcia: gadasaxadis gadamxdelis sagadasaxado valdebulebis Sesruleba • damqiravebeli • sakonsultacio kompania • fizikuri piri/damoukidebeli auditori

  4. sagadasaxado agentis valdebulebebi gaTanabrebulia gadasaxadis gadamxdelis valdebulebebTan, plus damatebiTi valdebulebebi: • sworad da droulad gamoiangariSos, gadasaxadis gadamxdels daukavos da Sesabamis biujetebSi gadaricxos saTanado gadasaxadebi; • aRricxos yoveli gadasaxadis gadamxdelisaTvis daricxuli da mis mier gadaxdili Semosavlebi, agreTve daricxuli, dakavebuli da biujetebSi gadaricxuli gadasaxadebi; • sagadasaxado aRricxvis adgilis mixedviT sagadasaxado organos warudginos gadasaxadebis gamoangariSebis, dakavebisa da gadaxdis sisworis kontrolis gansaxorcieleblad aucilebeli dokumentebi; • Seasrulos sagadasaxado kanonmdeblobiT dadgenili sxva valdebulebebi.

  5. mimowera sagadasaxado organoebTan • werilobiTi formiT, xelmZRvanelis xelmoweriT da beWdiT damowmebuli; • uSualod CabarebiT an dazRveuli fostiT gagzavnili. dokumentis/werilis gadacemis TariRad iTvleba sagadasaxado organos mier safosto gzavnilis miRebis TariRi, xolo Tu dokumentis/werilis gadacemisTvis dadgenilia vada - dazRveuli safosto gzavnilis gagzavnis TariRi.

  6. sagadasaxado moTxovna • ÀÒÉÓ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓ ÀÃÌÉÍÉÓÔÒÀÝÉÖËÉ ÀØÔÉ; • ßÀÒÄÃÂÉÍÄÁÀ ÂÀÃÀÓÀáÀÃÉÓ ÂÀÃÀÌáÃÄËÓ, ÓÀÂÀÃÀÓÀáÀÃÏ ÀÂÄÍÔÓ; • ÛÄÓÒÖËÄÁÀ ÓÀÅÀËÃÄÁÖËÏÀ; • unda Sesruldes miRebidan 20 dRis ganmavlobaSi; • eqvemdebareba gasaCivrebas; • SesaZloa Sewydes misi moTxovna; • moicavs konkretul rekvizitebs.

  7. gadasaxadis gadamxdelis moTxovna • ÀÒÉÓ ÓÀÂÀÃÀÓÀáÀÃÏ ÏÒÂÀÍÏÓÀÈÅÉÓ ßÀÒÃÂÄÍÉËÉ ÌÏÈáÏÅÍÀ; • ßÀÒÃÂÄÍÉÓ ÓÀფÖÞÅÄËÉÀ ÂÀÃÀÓÀáÀÃÉÓ ÀÍ/ÃÀ ÓÀÖÒÀÅÉÓ ÆÄÃÌÄÔÀà ÂÀÃÀáÃÉËÉ ÈÀÍáÀ; • unda Sesruldes miRebidan 6 Tvis ganmavlobaSi; • ÛÄÓÒÖËÄÁÀ nebayoflobiTia; • eqvemdebareba gasaCivrebas; • SesaZloa Sewydes misi moTxovna; • moicavs konkretul rekvizitebs.

  8. sagadasaxado angariSgeba • gadasaxadiT dasabegri obieqtis aRricxva; • sagadasaxado deklaraciebis momzadeba (Sevseba); • deklaraciebis wardgena (gagzavna) sagadasaxado organoSi.

  9. gadasaxadiT dasabegri obieqtebis aRricxva • saaRricxvo dokumentacia: • pirveladi dokumentebi (maT Soris pirveladi sagadasaxado dokumentebi); • buRaltruli aRricxvis registrebi; • sxva dokumentebi, romelTa safuZvelzedac ganisazRvreba dabegvris obieqtebi, dabegvrasTan dakavSirebuli obieqtebi da dgindeba sagadasaxado valdebulebebi.

  10. pirveladi dokumentebi aucilebeli rekvizitebi: • dasaxeleba (mag. sasaqonlo zednadebi, sagadasaxado angariS-faqtura, invosi, satvirTo-sabaJo deklaracia da a.S.); • dokumentis Sedgenis TariRi (ricxvi, Tve, weli); • dokumentis nomeri, romlis ganmeoreba akrZalulia; • sameurneo operaciis monawile mxareTa rekvizitebi; • sameurneo operaciis Sinaarsi (Tu risi yidva-gayidva, gaqiraveba da a.S. xdeba); • gadacemuli saqonlis/momsaxurebis dasaxeleba; • gadacemuli saqonlis/momsaxurebis Rirebuleba CamonaTvalis mixedviT (garigebis Rirebuleba/yidva-gayidvis fasi dRg-sa da aqcizis gareSe); • aqcizisa da dRg-s Tanxa aqcizur saqonelze; • dRg-is Tanxa dRg-iT dasabegr araaqcizur saqonelze/momsaxurebaze; • sameurneo operaciis monawile mxareTa an maTi uflebamosili warmomadgenlis saxeli, gvari da xelmowera.

  11. moTxovnebi saaRricxvo dokumentebze • saxelmwifo enaze Sedgena/Targmna; • aRrixvis eleqtronuli saSualebebis gamoyeneba (totalizatorebi, bankebi da sxva); • xandazmulobis vada (6 weli).

  12. sagadasaxado deklaracia aucilebeli moTxovnebi: • unda iyos aucilebladwerilobiTi formiT Camoyalibebuli(Sevsebuli damtkicebuli formiT); • unda Seicavdes saangariSo periodSimiRebul Semosavlebs, Semosavlis wyaros miTiTebiT da amave periodSigaweul xarjebs (aRniSnul maCveneblebs ar Seicavs finansTa ministris mier damtkicebuli zogierTi deklaraciis forma; • unda Seicavdesinformacias gadasaxadiT dasabegri sxva obieqtebis Sesaxeb(mag. miRebuli mogeba, daricxuli xelfasi, brunva da a.S.); • unda Seicavdesinformacias sagadasaxado SeRavaTebis Sesaxeb(aseTis arsebobis SemTxvevaSi); • unda Seicavdes gadasaxadis saxiT gamoangariSebul Tanxas(mxolod larebSi); • unda Seicavdes informacias gadasaxadis gamoangariSebasa da gadaxdasTan dakavSirebuli sxva monacemebis Sesaxeb.

  13. deklaraciis Cabarebis vadis gagrZeleba • deklaraciis wardgenis vada ar unda iyos dasrulebuli, (mag. Socialuri/saSemosavlo gadasaxadis deklarirebis SemTxvevaSi saangariSo Tvis dasrulebidan momdevno Tvis 15 ricxvamde); • sagadasaxado organoze mimarTva unda iyos aucileblad werilobiTi formiT(gadamxdelis mier sagadasaxado organosTvis piradad wardgenili an dazRveuli fostiT gagzavnili werili); • gadaxdili unda iqnas imdroisaTvis mosalodneli gadasaxadi. • deklaraciis wardgenis vadis gagrZeleba exeba mxolod socialur, saSemosavlo, qonebis an mogebis gadasaxadebis deklaraciebs. radgan sagadasaxado kodeqsis zemoaRniSnuli muxliT ar aris dakonkretebuli deklaraciebis tipebi, es niSnavs, rom gadavadeba SesaZlebelia Seexos rogorc erTjerad da yovelTviur, aseve yovelkvartalur da wliur deklaraciebs. amasTan, gadavadeba ra SeiZleba Seexos dRg-s da aqcizis deklaraciebs.

  14. cvlileba deklaraciaSi • gadasaxadis gadamxdelma unda aRmoaCinos Secdoma. amasTan, es Secdoma aucileblad aRiarebuli unda iqnas, anu sagadasaxado organosTvisac gaxados gadamxdelma cnobili; • Secdoma unda iwvevdes sagadasaxado valdebulebis cvlilebas _ Semcirebas an gazrdas. sxva saxis Secdomis daSvebisas (mag. sawarmoSi dasaqmebulTa raodenobis cvlileba saxelfaso fondis Secvlis gareSe) deklaraciaSi cvlilebebis an damatebebis Setana SeuZlebelia; • sagadasaxado deklaraciaSi cvlilebebis an/da damatebis Setana aucileblad unda waredginos sagadasaxado organos sagadasaxado deklaraciis wardgenis vadis amowurvamde. mag. socialuri/saSemosavlo gadasaxadis SemTxvevaSi es vada iqneba saangariSo Tvis dasrulebidan momdevno Tvis 15 ricxvamde.

  15. saSemosavlo gadasaxadi gadasaxadis gadamxdeli: • ÒÄÆÉÃÄÍÔÉ ფÉÆÉÊÖÒÉ ÐÉÒÉ; • ÀÒÀÒÄÆÉÃÄÍÔÉ ფÉÆÉÊÖÒÉ ÐÉÒÉ, ÒÏÌÄËÉÝ ÛÄÌÏÓÀÅÀËÓ ÉÙÄÁÓ ÓÀØÀÒÈÅÄËÏÛÉ ÀÒÓÄÁÖËÉ ßÚÀÒÏÃÀÍ. dabegvris obieqti: • dasabegri Semosavali

  16. dasabegri Semosavali - 1 rezidenti fizikuri pirebi da saqarTveloSi arsebuli mudmivi dawesebulebis meSveobiT momuSave ararezidenti pirebi: • sxvaoba erTobliv Semosavalsa da gamoqviTvebs Soris _ 12%; ararezidenti fizikuri pirebi saqarTveloSi arsebuli mudmivi dawesebulebis gareSe: • ibegreba gadaxdis wyarosTan gamoqviTvebis gareSe (garda qvemoT gaTvaliswinebuli SemTxvevebisa): • - dividendi _ 10%-iT; • - procenti _ 10%-iT; • - sawarmos, iuridiuli piris an/da mewarme fizikuri piris mier riskis dazRvevisa da gadazRvevis safuZvelze, salizingo, saerTaSoriso kavSirgabmulobis momsaxurebisaTvis da saerTaSoriso gadazidvebis satransporto momsaxurebisaTvis gadaxdili Tanxebi _ 4%-iT; • - gadaxdili sxva Tanxebi, romlebic iTvleba saqarTveloSi arsebuli wyarodan miRebul Semosavlad _ 10%; • - xelfasis saxiT miRebuli Semosavali _ 12%-iT.

  17. dasabegri Semosavali - 2 • ararezidenti fizikuri piri, romelic Semosavals iRebs qonebis realizaciiT, warmoadgens saSemosavlo gadasaxadis gadamxdels saqarTveloSi arsebuli wyarodan miRebuli erToblivi Semosavlidan (dasabegri Semosavlis 12%-iT). • aseTi qonebis realizaciiT miRebul Semosavlebs ganekuTvneba: • rezidenti iuridiuli piris Cveulebrivi aqciebis an partnioris wilis realizaciiT miRebuli nameti; • roialtis realizaciiT miRebuli nameti; • saqarTveloSi gamoyenebuli moZravi qonebis ijariT an/da sxva saxelSekrulebo sargeblobis uflebiT gadacemiT miRebuli, aseve saqarTveloSi arsebuli da ekonomikuri saqmianobisaTvis gamoyenebuli uZravi qonebiT miRebuli Semosavlis (maT Soris aseT qonebaSi partnioris wilis realizaciiT miRebuli Semosavali) nameti _ekonomikuri saqmianobisaTvis gamoyenebuli qonebis realizaciiT miRebuli nameti; • sxva qonebis realizaciiT miRebuli nameti.

  18. saSemosavlo gadasaxadis dakaveba • ÐÉÒÉ, ÒÏÌÄËÉÝ ÓÀÆÙÀÖÒÓ ÖáÃÉÓ ÃÀØÉÒÀÅÄÁÖËÓ; • ÐÉÒÉ, ÒÏÌÄËÉÝ ÐÉÒÓ ÖáÃÉÓ ÐÄÍÓÉÀÓ, ÂÀÒÃÀ ÉÌ ÐÄÍÓÉÄÁÉÓÀ, ÒÏÌËÄÁÉÝ ÂÀÉÝÄÌÀ ÓÀáÄËÌßÉფÏ ÓÏÝÉÀËÖÒÉ ÖÆÒÖÍÅÄËÚÏ×ÉÓ ÓÉÓÔÄÌÀÛÉ; • ÐÉÒÉ, ÒÏÌÄËÉÝ ÉáÃÉÓ dividends da procents; • ÓÀßÀÒÌÏ/ÏÒÂÀÍÉÆÀÝÉÀ ÀÍ ÌÄßÀÒÌÄ ფÉÆÉÊÖÒÉ ÐÉÒÉ, ÒÏÌÄËÉÝ ÂÀßÄÖËÉ ÌÏÌÓÀáÖÒÄÁÉÓ ÙÉÒÄÁÖËÄÁÀÓ ÖÍÀÆÙÀÖÒÄÁÓ ×ÉÆÉÊÖÒ ÐÉÒÓ, ÒÏÌÄËÓÀÝ ÀÒ ÂÀÀÜÍÉÀ ÂÀÃÀÓÀáÀÃÉÓ ÂÀÃÀÌáÃÄËÉÓ ÌÏßÌÏÁÀ; • ÐÉÒÉ, ÒÏÌÄËÉÝ ÃÀÊÀÅÄÁÖËÉÀ ÓÀÈÀÌÀÛÏ ÁÉÆÍÄÓÉÈ ÃÀ fÉÆÉÊÖÒ ÐÉÒÓ ÖáÃÉÓ ÌÏÂÄÁÄÁÓ; • ÐÉÒÉ, ÒÏÌÄËÉÝ ÐÉÒÓ ÖáÃÉÓ ÓÔÉÐÄÍÃÉÀÓ, ÂÀÒÃÀ ÓÀáÄËÌßÉ×Ï ÓÔÉÐÄÍÃÉÉÓÀ. • ÓÀØÀÒÈÅÄËÏÓ ÓÀßÀÒÌÏ, ÒÏÌÄËÉÝ ÐÉÒÓ ÖáÃÉÓ ÃÉÅÉÃÄÍÃÓ; • ÐÉÒÉ, ÒÏÌÄËÉÝ ÐÉÒÓ ÖáÃÉÓ ÐÒÏÝÄÍÔÓ.

  19. damatebuli Rirebulebis gadasaxadi - dRg • savaldebulo registracia: • eweva ekonomikur saqmianobas da nebismieri uwyveti 12 kalendaruli Tvis ganmavlobaSi mis mier ganxorcielebuli dRg-iT dasabegri operaciebis saerTo Tanxa aRemateba 100000 lars; • ekonomikuri saqmianobis farglebSi axorcielebs aqcizuri saqonlis warmoebas an/da imports; • ekonomikuri saqmianobis farglebSi mosalodneli erTjeradi operaciis Sedegad an/da erT dReSi dRg-iT dasabegri operaciis Tanxa aRemateba 100000 lars. • nebayoflobiTi registracia.

  20. dRg-Ti dabegvris obieqti: • dasabegri operacia: piris mier saqonlis (samuSaos, momsaxurebis) miwodeba, m.S. usasyidlod, Tu isini iTvleba ganxorcielebulad saqarTvelos teritoriaze. • dasabegri importi: saqonlis importi, garda im saqonlis importisa, romlebic ganTavisuflebulia gadasaxadisagan.

  21. ÃÙÂ-ÉÓ ÜÀÈÅËÀ ÀÍ ÃÀÁÒÖÍÄÁÀ ÂÒÀÍÔÄÁÉÈ ÛÄÞÄÍÉË ÓÀØÏÍÄËÆÄ • xorcieldeba angariS-faqturis wardgenis safuZvelze; • sagadasaxado organoze mimarTva unda ganxorcieldes dasabegri operaciis ganxorcielebidan 3 TveSi.

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