21 ნოემბრიდან დაუფასოებელი სახით ნებისმიერი თამბაქოს მიწოდება-რეალიზაცია იკრძალება

საქართველოს საგადასახადო კოდექსში ცვლილებების შედეგად, მიმდინარე წლის 21 ნოემბრიდან დაუფასოებელი სახით იკრძალება ნებისმიერი თამბაქოს ნაწარმის, მათ შორის თამბაქოს ნედლეულის, ჩიბუხის თამბაქოს, შესახვევი თამბაქოს, ასევე ჩილიმისათვის განკუთვნილი თამბაქოს რეალიზაცია და მიწოდება. ინფორმაციას ფინანსთა სამინისტროს შემოსავლების სამსახური ავრცელებს.

აღნიშნული ნაწარმის რეალიზაცია დასაშვებია მხოლოდ იმ შემთხვევაში, თუ დაფასოებულია ნეტო-მასით 50 ან 100-გრამიან პირველად შეფუთვაში. ამ წესით დაფასოებული თამბაქო უნდა იყოს აქციზური მარკით ნიშანდებული.

ასევე, თამბაქოს ნაწარმის თითოეულ კოლოფზე/ბლოკზე და თითოეულ შეფუთვაზე განთავსებული უნდა იყოს სამედიცინო გაფრთხილება და დაცული იყოს „თამბაქოს კონტროლის შესახებ“ საქართველოს კანონით გათვალისწინებული სხვა მოთხოვნები.

ამასთან, 21 ნოემბრიდან აქციზური მარკირების გარეშე იკრძალება ელექტრონული სიგარეტით მოხმარებისთვის განკუთვნილი სითხეების რეალიზაცია.

დაფასოების გარეშე თამბაქოს მიწოდება (მათ შორის ნაშთად არსებულის) გამოიწვევს საქართველოს ადმინისტრაციულ პასუხისმგებლობას პირველ ჯერზე 2000 ლარის, ხოლო განმეორებისას – 4000 ლარის ოდენობით.

აქციზური მარკით სავალდებულო დართვას დაქვემდებარებული საქონლის აქციზური მარკის გარეშე გადაზიდვა, შენახვა, რეალიზაცია იწვევს საქართველოს სისხლის სამართლის პასუხისმგებლობას – საქონლის ჩამორთმევა, შინაპატიმრობა, თავისუფლების აღკვეთა.

მსგავსი თემები

321 Thoughts to “21 ნოემბრიდან დაუფასოებელი სახით ნებისმიერი თამბაქოს მიწოდება-რეალიზაცია იკრძალება”

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