,,საუბარია, საშემოსავლო გადასახადი არსებული 20%-ის ნაცვლად, გახდეს 10% და ხელფასი გაიცეს არა თვეში ერთხელ, არამედ ორჯერ”…
ხატია იაშვილი 27 48 93 –
`Sromis kodeqsSi~ CvenTvis yvelasTvis sasixarulo cvlilebebs gegmavs jandacvis komiteti. sakanonmdeblo winadadeba moqalaqe maka mindiaSvils ekuTvnis. maT Soris, saubaria, rom saSemosavlo gadasaxadi arsebuli 20%-is nacvlad, gaxdes 10%; xelfasi gaices ara TveSi erTxel, aramed TveSi orjer – or kviraSi erTxel; dawesdes minimaluri saaTobrivi anazRaureba, yvela profesiis mixedviT.
sakanonmdeblo winadadeba gulisxmobs aseve: samsaxurebSi dasaqmebisas asakobrivi zRvaris gauqmebas, uqme dReebSi muSaobaze xelfasis gaormagebuli odenobiT daricxvas, xelfasis gadacilebis SemTxvevaSi anazRaurebis 1%-iani danamatis gacemas, samsaxurSi fuladi jarimebis gauqmebas, Ramis cvlaSi muSaobaze gaormagebuli saaTobrivi anazRaurebis dawesebas, profesiuli zrdis mixedviT xelfasebis 6-24 TveSi erTxel zrdas.
moqalaqis sakanonmdeblo winadadebis ganxilvis Semdeg janmrTelobis dacvisa da socialur sakiTxTa komitetma gadawyvetileba parlamentis biuros unda acnobos.
am sakiTxze gTavazobT intervius iuridiul mecnierebaTa magistrTan, aWaris profkavSirebis TavmjdomaresTan zurab cecxlaZesTan.
– adre Tu iyo saubari aseT SeRavaTebze? rogor fiqrobT, es winasaarCevno ararealuri dapirebebia?
– mimaCnia, rom warmodgenili sakanonmdeblo winadadebebis nawili, SesaZlebelia, kanonad iqces da xeli Seuwyos dasaqmebulTa SromiTi pirobebis gaumjobesebasa da Rirseuli anazRaurebis uzrunvelyofas. rTuli iqneba saSemosavlo gadasaxadis am doziT (20%-is nacvlad 10%) Semcirebis sakiTxis gatana, aseve rTuli iqneba uqme dReebSi muSaobis SemTxvevaSi xelfasebis gaormagebis sakiTxisa da Ramis cvlaSi Sesrulebul samuSaoze anazRaurebis gaormageba. am sakiTxebze aseTiT – ara, magram msgavsi formebiT iyo msjelobebi, roca Zireuli cvlilebebi igegmeboda Sromis kodeqsSi 2020 wlis seqtemberSi. Tumca maSin, araTu anazRaurebis gaormageba, zeganakveTuri samuSaos Sesrulebis dros konkretulad ramdeniT gazrdiliyo anazRaureba, isic ki ver Caiwera miRebul cvlilebebSi. proeqtis Tavdapirvel variantSi arsebobda Canaweri, rom zeganakveTuri samuSao anazRaurdeba xelfasis saaTobrivi ganakveTis gazrdili odenobiT, rac unda yofiliyo Sromis anazRaurebis normirebuli saaTobrivi ganakveTis 125 procenti. e.i. proeqtSi dazustebuli iyo konkretuli ricxvi, Tu rogor unda anazRaurebuliyo zeganakveTuri samuSao. saparlamento ganxilvebis dros ki am Canaweridan amoiRes konkretuli ricxvi da kanonSi SesaZlebeli gaxda mxolod aseTi Canaweris ganxorcieleba: `zeganakveTuri samuSao anazRaurdeba Sromis anazRaurebis saaTobrivi ganakveTis gazrdili odenobiT. am anazRaurebis odenoba ganisazRvreba mxareTa SeTanxmebiT. . .~ (Sromis kodeqsis 27-e muxlis me-2 punqti).
rogorc xdeba xolme, proeqtis Tavdapirvel variantSi warmodgenili cvlilebebis mTeli rigi sakiTxebi saparlamento mosmenebze aRar gadis, iReben proeqtis saboloo variantidan biznesis zewoliTa da uSualo gavleniT.
– Sromis kodeqsSi iyo asakobrivi zRvari?
– moqmed Sromis kodeqsSi arsebobs Canaweri SromiTi qmedunarianobis warmoSobisa da samuSaoze miRebis minimaluri asakis Sesaxeb (Sromis kodeqsis me-10 muxli), rac gulisxmobs fizikuri piris SromiTi qmedunarianobis warmoSobas 16 wlidan, xolo 16 wlamde arasrulwlovnis SromiTi qmedunarianobis warmoSobas misi kanonieri warmomadgenlis Tanxmobis SemTxvevaSi, aseve 14 wlamde arasrulwlovnis mxolod sportis, xelovnebis, kulturisa da sareklamo sferoSi dasaqmebas da arasrulwlovanTan SromiTi xelSekrulebis dadebis akrZalvas mZime, mavne da saSiSpirobebian samuSaos Sesasruleblad. vfiqrob, Canawerebi absoluturad normaluria da proeqtis avtori ras gulisxmobs `samsaxurebSi dasaqmebisas asakobrivi zRvaris gauqmebaSi~, ver getyviT. arasrulwlovanTan mimarTebaSi SromiTi urTierTobebi rom gansxvavebuli unda iyos, es sakiTxi sadavo ar aris. rig samuSaoebze arasrulwlovnis daSveba rom izRudeba, esec normalurad mimaCnia.
– ramdenad realuria, rom Ramis cvlaSi xelfasebi gaormagdeba?
– rogorc ukve mogaxseneT, zogadad, dasaqmebulis SromiTi anazRaurebis gazrdis sakiTxs kategoriulad da Riad ewinaaRmdegeba biznesi, romelic warmoadgens saxelmwifo biujetis Sevsebis ZiriTad wyaros. am sakiTxs biznesi aRiqvams, rogorc masze zewolas da miaCnia, rom SromiTi urTierTobebi unda daregulirdes damsaqmeblisa da dasaqmebulis urTierTSeTanxmebis mixedviT, mxareTa Tavisufali nebis gamoxatvis pirobebSi. maTi interesebi gaTvlilia moklevadiani mogebis miRebaze, principiT – aq da axla, Sesabamisad, darwmunebuli var, yvelafers iRoneben, rom msgavsi Canawerebi kanonSi ar gaCndes. vfiqrob, isic miRwevad CaiTvleba, Tu kanoni Ramis cvlaSi gansxvavebul (gazrdil) anazRaurebas daadgens da zrdis odenobis gansazRvras datovebs damsaqmeblisa da dasaqmebulis SeTanxmebis sagnad, ise, rogorc ganisazRvra zeganakveTuri samuSaos SemTxvevaSi.
– saSemosavlos ganaxevreba, albaT, biujetsac gaanaxevrebs… amaze ras fiqrobT?
– saSemosavlos gadasaxadis ganaxevreba ar gamoiwvevs saxelmwifo biujetis ganaxevrebas, Tumca tvirTad daawveba da gamoiwvevs saxelmwifos mxridan damatebiTi Tanxebis moZiebis saWiroebas sasicocxlod aucilebeli dargebisa da programebis dasafinanseblad. am sakiTxis sakanonmdeblo doneze gatana saWiroebs mTel rig ekonomikur kvlevebs da gaangariSebebs, Sesabamisad, dargobrivi ekonomikis kimitetSi misi am formiT gatana, vfiqrob, ver moxerxdeba. Tumca, mimaCnia, rom saSemosavlo gadasaxadis ara ganaxevreba, aramed SesaZleblobebis farglebSi Semcireba SesaZlebelia. amasac dasWirdeba kompetenturi organoebisa da specialistebis didi Zalisxmeva imasTan dakavSirebiT, rom gamoikvlion, am gadasaxadis ama Tu im dozT Semcireba rogor tvirTad daawveba saxelmwifo biujets da SeZlebs Tu ara biujeti amis atanas.
– yvelaze metad romeli punqti mogewonaT, rogorc iurists da danarCen dagegmil cvlilebebTan dakavSirebiT ras gvetyviT?
– rogorc iurists, zogadad momwons cvlilebebis proeqtebis is punqtebi, romlis kanonis normad qceva realurad SesaZlebelia da romelic Cvens SemTxvevaSi iTvaliswinebs xelfasis dayovnebis pirobebSi anazRaurebis 1%-iani danamatis gacemas. es cvlileba absoluturad SesaZlebelia, kanonad iqces, vinaidan msgavsi norma ukve arsebobs saqarTvelos Sromis kodeqsSi. igi iTvaliswinebs damsaqmeblis valdebulebas nebismieri anazRaurebisa Tu angariSgebis dayovnebis yoveli dRisaTvis dasaqmebuls gadauxados damatebiT dayovnebuli Tanxis 0,07% (saqarTvelos Sromis kodeqsis 41-e
muxlis me-4 punqti). am cvlilebis kanonis normad Camoyalibebas winaaRmdegobas verc biznesi gauwevs, vinaidan dasaqmebulisaTvis xelfasis dayovnebis realuri argumentebi ar arsebobs da amis dasabuTebas ver SeZlebs. imis miRwevac SeiZleba, rom xelfasebi gaices ara TveSi erTxel, aramed TveSi orjer, Tumca am sakiTxis gadawyveta dasaqmebulis socialur mdgomareobaze mniSvnelovan gavlenas ver moaxdens, ver uzrunvelyofs dasaqmebulis keTildReobis gazrdas. es sakiTxi xels Seuwyobs mxolod kuTvnil TanxebTan droul xelmisawvdomobas. problemuri iqneba aseve, profesiuli zrdis mixedviT, xelfasebis 6-24 TveSi erTxel zrda, romelsac mowinaaRmdegeebi aqac eyoleba, miuxedavad imisa, rom dasaqmebulis profesiuli zrda TavisTavad iwvevs sawarmosa Tu kompaniis saqmianobis efeqturobis zrdasac.
– yvela profesiis mixedviT, minimaluri saaTobrivi anazRaurebis dawesebis sakiTxTan dakavSirebiT ras gvetyviT?
– amaze SemiZlia giTxraT, rom Sromis kodeqsSi 2020 wlis cvlilebebis dros iyo minimaluri xelfasis sistemis gaCenis mcdeloba (rac warmoadgenda evropasTan asocirebis farglebSi dadebuli SeTanxmebis erT-erT direqtivasac), ramac ver hpova ganviTareba da sakiTxi dRis wesrigidan amoiRes. minimaluri saaTobrivi anazRaurebis dawesebaSi igulisxmeba albaT, minimaluri anazRaurebis zrda (amJamad saqarTveloSi minimaluri xelfasi 20 laria, saqarTvelos prezidentis 1999 wlis 4 ivnisis #351 brZanebis Tanaxmad), sxva SemTxvevaSi mis dawesebas ra azri aqvs. erTi SexedviT, minimaluri xelfasis zrda kargi unda iyos, Tumca mas uaryofiTi Sedegebic moaqvs. minimaluri xelfasis matebis winaaRmdeg mTavari argumenti aris is, rom am dros izrdeba umuSevroba da Sesabamisad, siRaribe. minimaluri xelfasis momatebisas bizness Sromis danaxarjebi ezrdeba. am dros kompania cdilobs, ufro naklebi TanamSromeli daiqiraos, rom Sromis saerTo xarjebi, rac didwilad saxelfaso Tanxebisgan Sedgeba, igive darCes. es zrdis umuSevrobis dones. rogorc saerTaSoriso kvlevebi gviCvenebs, saukeTeso gadawyvetilebaa minimaluri xelfasis dadgena, qveynis socialur-ekonomikuri pirobebis (saSualo xelfasis, xelfasis ganawileba, saarsebo minimumi, socialuri politika da Semweoba, inflacia, zrdis indikatorebi da a.S.) gaTvaliswinebiT moxdes. samsaxurSi fuladi jarimebis gauqmebas rac Seexeba, unda aRiniSnos, rom am sakiTxze ssip `Sromis inspeqciis samsaxurma~ ukve miiRo gadawyvetileba samuSao adgilebze koleqtiuri pasuxismgeblobis dakisrebis akrZalvis Sesaxeb. Sesabamisad, wertili daesva damsaqmeblis mxridan dasaqmebulis uSualo braleulobis dadgenis gareSe, sawarmoSi sasaqonlo-materialuri maragebis danaklisiT gamowveuli zianis anazRaurebis koleqtiurad dakisrebas (dajarimebas). amieridan, damsaqmebeli valdebuli iqneba, daadginos zianis gamomwvevi mizezi, gamoavlinos zianis mimyenebeli piri da wauyenos mas individualuri moTxovna zianis anazRaurebasTan dakavSirebiT.
– rogor fiqrobT, daamtkicebs Tu ara parlamenti am cvlilebebs da sxva ra cvlilebebze SeiZleba vifiqroT, rac realurad gaaumjobesebs dasaqmebulis SromiT pirobebs?
– rogorc mogexsenebaT, nebismieri sakanonmdeblo cvlilebis proeqti, saparlamento komitetebSi ganxilvis dros saxes icvlis. xSir SemTxvevaSi wardgenili cvlilebebi absoluturad sxva formiT yalibdeba komitetebSi, rac proeqtis pirvandel saxes aRar asaxavs. Cvens SemTxvevaSi, winaswar ramis dabejiTebiT mtkiceba SeuZlebelia. calsaxad mxolod imis Tqma SemiZlia, rom proeqtis rigi cvlilebebi ver iqceva kanonad (xelfasebis gaormagebas da saSemosavlo gadasaxadis ganaxevrebas vgulisxmob), vinaidan aseTi saxis cvlilebebs sWirdeba biujetis Semosavlebis mniSvnelovani zrda, rasac xeli unda Seuwyos qveynis stabilurma ekonomikurma zrdam, rac dRes qveyanaSi ar gvaqvs. Tu gaviTvaliswinebT imasac, rom koronavirusis pandemia jer ar dasrulebula, aseTi ambiciuri cvlilebebis SromiT kodeqsSi Setanis realoba saeWvoa. rac Seexeba sxva cvlilebebs, mimaCnia, rom jer axlosac ar varT Sromis saerTaSoriso standartebTan da didi samuSao gvaqvs win imisaTvis, rom Tanamedrove evropuli donis SromiTi kanonmdebloba gvqondes, romlis aRsrulebis (praqtikaSi ganxorcielebis) qmediTi berketebic iarsebebs.
upirveles aucileblobad mimaCnia Sromis minimaluri anazRaurebis (xelfasis minimaluri odenobis) gazrda, rac gulisxmobs xelfasis qveda zRvris gazrdas, romelsac adgens qveynis uflebamosili saxelmwifo organo.
saqarTvelos profesiuli kavSirebis gaerTianebis daangariSebiT, misi odenoba 2019 wlisTvis (pandemiamde) unda yofiliyo aranakleb 320 larisa, pandemiis gaTvaliswinebiT ki Sesabamisad unda moimatos.
cvlilebebi unda Sevides dasaqmebulis samsaxurSi miRebasa da ganTavisuflebis wesSi, kerZod, damsaqmebeli valdebuli unda iyos, daasabuTos rogorc kandidatis dasaqmebaze uaris Tqmis (me-11 muxlis me-8 punqti) gadawyvetileba, aseve dasaqmebulis ganTavisuflebaze gadawyvetileba. xelSekrulebis dadebis dros damsaqmebels aqvs manipulaciis saSualeba, ar gaaformos uvado SromiTi xelSekruleba, romlis safuZvels qmnis Sromis kodeqsis me-12 muxlis me-3 nawilis v-qvepunqti. masSi aRniSnulia, rom `arsebobs sxva obieqturi garemoebebi, romlebic amarTlebs SromiTi xelSekrulebis gansazRvruli vadiT dadebas~. msgavsi normaa SromiTi xelSekrulebis Sewyvetis safuZvlebSi (Sromis kodeqsis 47-e muxlis 1-li nawilis o-qvepunqti), sadac aRniSnulia: `SromiTi xelSekrulebis Sewyvetis safuZvlebia sxva obieqturi garemoeba, romelic amarTlebs SromiTi xelSekrulebis Sewyvetas~.
SromiTi xelSekrulebis Sewyvetis safuZvlad `sxva obieqturi garemoeba~ Mmisi Sewyvetis bundovan safuZvels warmoadgens da damsaqmebels aZlevs SeuzRudavi interpretaciis saSualebas. sakanonmdeblo mowesrigebis miuxedavad, romlis Tanaxmadac swored damsaqmebelia valdebuli, daasabuTos SromiTi xelSekrulebis Sewyvetis safuZveli, `sxva obieqturi garemoebis~, rogorc xelSekrulebis Sewyvetis safuZvlis arseboba, damsaqmebels TviTnebobis SesaZleblobas aZlevs. sasamarTlo davebis praqtika aRniSnuli danawesis arakeTilsindisierad gamoyenebis da interpretaciis praqtikas cxadyofs.
kvlav araadekvaturad dabali rCeba dekretuli Svebulebis anazRaureba, romelic kerZo seqtorSi dasaqmebuli qalebisTvis 1000 lars Seadgens, rac ver uzrunvelyofs qalisa da bavSvis janmrTelobisa da cxovrebis Sesabamisi pirobebis SenarCunebas, iseve, rogorc ver axalisebs orive mSoblis mier bavSvis movlis gamo Svebulebis aRebas. mizanSewonilia, rom momavali cvlilebebi moicavdes samarTlian dekretul anazRaurebas, romelic sajaro moxeleebis anazRaurebis msgavsad, xelfasis sruli odenobiT anazRaurebas gaiTvaliswinebs.
SromiTi urTierTobebidan warmoSobil davebze wesdeba erTwliani xandazmulobis vada. maSin, roca samoqalaqo kodeqsi saxelSekrulebo urTierTobebze samwlian xandazmulobis vadas iTvaliswinebs, aRniSnuli norma dasaqmebulebis uflebriv mdgomareobas calsaxad auaresebs.
am da sxva sakiTxebze SesaZlebelia, SemdgomSi warimarTos muSaoba, raTa dasaqmebulis uflebrivi mdgomareoba mowesrigdes da erTxel da samudamod am qveyanaSi miviRoT iseTi Sromis kodeqsi, romelic saTanadod daicavs rogorc damsaqmeblis, aseve dasaqmebulis uflebebs da dasaqmebuli miiRebs usafrTxo Sromas Rirseuli anazRaurebiT.
