{"id":2753,"date":"2019-11-27T00:50:55","date_gmt":"2019-11-27T00:50:55","guid":{"rendered":"https:\/\/fsgroup.ge\/?page_id=2753"},"modified":"2020-05-12T01:37:03","modified_gmt":"2020-05-12T01:37:03","slug":"sagadasaxado-kodeqsi","status":"publish","type":"page","link":"https:\/\/fsgroup.ge\/en\/sagadasaxado-kodeqsi\/","title":{"rendered":"Tax Code for Beginners"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">[vc_row][vc_column][vc_column_text]<strong>\u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10d3\u10d0\u10e1\u10d0\u10ee\u10d4\u10da\u10d4\u10d1\u10d0 &#8211; \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8 \u10d3\u10d0\u10db\u10ec\u10e7\u10d4\u10d1\u10d7\u10d0\u10d7\u10d5\u10d8\u10e1<\/strong><\/p>\n<p>\u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d8- <strong>\u10d3\u10d0\u10d5\u10d8\u10d7 \u10da\u10dd\u10db\u10e1\u10d0\u10eb\u10d4<\/strong> &#8211;\u00a0 \u2018\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ec\u10e7\u10d5\u10d4\u10e2\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10ef\u10d2\u10e3\u10e4\u10d8\u10e1\u2019 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10d8 \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8\u2019.2004 \u10ec\u10d4\u10da\u10e1 \u10d3\u10d0\u10d0\u10e4\u10e3\u10eb\u10dc\u10d0 \u10e1\u10d0\u10d9\u10dd\u10dc\u10e1\u10e3\u10da\u10e2\u10d0\u10ea\u10d8\u10dd-\u10d0\u10e3\u10d3\u10d8\u10e2\u10e3\u10e0\u10d8 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0 FSG<\/p>\n<p>\u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10d0\u10e4\u10d0\u10e1\u10e3\u10e0\u10d8 &#8211; 450 \u10da\u10d0\u10e0\u10d8<\/p>\n<p>\u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10ee\u10d0\u10dc\u10d2\u10e0\u10eb\u10da\u10d8\u10d5\u10dd\u10d1\u10d0 &#8211; 2 \u10d7\u10d5\u10d4 ( 18\u00a0 \u10da\u10d4\u10e5\u10ea\u10d8\u10d0 &#8211; 44\u00a0 \u10e1\u10d0\u10d0\u10d7\u10d8)<\/p>\n<p>\u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e0\u10d8\u10d2\u10d8 &#8211; \u10e1\u10d0\u10db\u10e8\u10d0\u10d1\u10d0\u10d7\u10d8 16:30 \u2013 19:00 \u10e1\u10d7 &#8211;\u00a0 \u10e8\u10d0\u10d1\u10d0\u10d7\u10d8 13:30 \u10e1\u10d7 \u2013 16:00 \u10e1\u10d7<\/p>\n<p><strong>\u10d9\u10e3\u10e0\u10e1\u10d8<\/strong> <strong>\u10d2\u10d0\u10dc\u10d9\u10e3\u10d7\u10d5\u10dc\u10d8\u10da\u10d8\u10d0<\/strong><\/p>\n<ul>\n<li>\u10d8\u10e3\u10e0\u10d8\u10e1\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/li>\n<li>\u10d3\u10d0\u10db\u10ec\u10e7\u10d4\u10d1\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/li>\n<li>\u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/li>\n<li>\u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/li>\n<li>ACCA \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1<\/li>\n<\/ul>\n<p><strong>\u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10db\u10d4\u10d7\u10dd\u10d3\u10dd\u10da\u10dd\u10d2\u10d8\u10d0<\/strong><\/p>\n<ul>\n<li>\u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10d2\u10d0\u10dc\u10ee\u10d8\u10da\u10e3\u10da\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8,\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d8\u10e1, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0\u10d2\u10d4\u10db\u10d5\u10d8\u10e1 \u10d3\u10d0 \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d2\u10d4\u10dc\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7. \u10d0\u10e6\u10dc\u10d8\u10e8\u10dc\u10e3\u10da\u10d8 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10d8\u10da\u10d5\u10d0 \u10d3\u10d0\u10d2\u10d4\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d0\u10d7 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d2\u10d4\u10d2\u10db\u10d5\u10d0\u10e8\u10d8.<\/li>\n<\/ul>\n<p><strong>\u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10d7\u10d4\u10db\u10d0\u10e2\u10d8\u10d9\u10d0\u00a0<\/strong><\/p>\n<ul>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0<\/li>\n<li>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd \u10d0\u10e5\u10e2\u10d4\u10d1\u10d8<\/li>\n<li>\u10d9\u10dd\u10d3\u10d4\u10e5\u10e1\u10e8\u10d8 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10e2\u10d4\u10e0\u10db\u10d8\u10dc\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10ea\u10dc\u10d4\u10d1\u10d4\u10d1\u10d8<\/li>\n<li>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10d2\u10d4\u10dc\u10e2\u10d8 , \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd, \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0, \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d8<\/li>\n<li>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d0<\/li>\n<li>\u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/li>\n<li>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d0\u10db\u10d3\u10d4 \u10d3\u10d0 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2<\/li>\n<li>\u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10e0\u10d4\u10df\u10d8\u10db\u10d4\u10d1\u10d8<\/li>\n<li>\u10d4\u10e0\u10d7\u10dd\u10d1\u10da\u10d8\u10d5\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10d8, \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d8\u10d7\u10d5\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d6\u10d0\u10e0\u10d0\u10da\u10d8<\/li>\n<li>\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10e1 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc<\/li>\n<li>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8,\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10d8<\/li>\n<li>\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/li>\n<li>\u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8, \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10de\u10d4\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0, \u10d3\u10e0\u10dd \u10d3\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10d8<\/li>\n<li>\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10e4\u10d0\u10e5\u10e2\u10e3\u10e0\u10d0 \u10d3\u10d0 \u10d3\u10e6\u10d2-\u10e1 \u10e9\u10d0\u10d7\u10d5\u10da\u10d0<\/li>\n<li>\u10e1\u10de\u10d4\u10ea\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10ec\u10d4\u10e1\u10d4\u10d1\u10d8<\/li>\n<li>\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 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