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General Rules of Tax ControlUnder Article 255 of the Tax Code, tax control over a person’s activity is exercised only by the tax authority — other supervisory and law-enforcement bodies are forbidden
Tax AuditsTax Audit Defense — Five Norms You Must Know A tax audit is not merely an inspection — it is the preparation period of a dispute, where every step of the taxpayer lays the groundwork for the subsequen
Tax ComplianceThe Essence of Corporate Tax ReportingThe declaration of profit tax is the central part of the annual tax reporting of an enterprise: the law determines who, when and how files the declaration, how th
Tax ComplianceThe Essence of Tax Reporting RequirementsTax reporting interweaves two directions: the declarations you submit and the approaches of the tax authority — tax demands, requests for information and the p
Tax PlanningA Partnership as an EnterpriseUnder Article 21 of the Tax Code, an enterprise is any entity carrying on economic activity or created for that purpose: Georgian and foreign legal entities, permanent es
Tax PlanningThe Essence of the Estonian Model and Its TaxpayersGeorgia’s Estonian model of profit taxation means that profit earned and not distributed by an enterprise is not taxed — the object of taxation becom
Tax PlanningThe Taxpayer and the Object of Property Tax Property tax is a recurring obligation of every owner of real estate, and planning the expense begins with article 201 of the Code. The taxpayers are: a res
Tax PlanningThe Tax Dimension of Succession An inheritance transfers not only property but tax obligations as well. Article 57 of the Tax Code determines how the deceased person's tax liability passes to the heir
Tax PlanningSpecial Regimes as the Foundation of Structuring Tax structuring begins with the choice of regime. Under article 83 of the Code, special tax regimes extend to natural persons holding micro business st
Tax PlanningProfit Tax RatesUnder Article 98 of the Tax Code, the profit tax rate is 15 percent. The choice of rate depends on the activity: profit from oil and gas operations under existing agreements is taxed a
Tax PlanningThe Rule for Determining ResidencyUnder Article 34 of the Tax Code, a resident of Georgia for the entire current tax year is an individual who is physically present in Georgia for 183 days or more in
Tax PlanningWho Pays Profit Tax and What Is TaxedTaxpayers of profit tax are a resident enterprise and a non-resident enterprise that carries on activity in Georgia through a permanent establishment or receives i
Transfer PricingTransfer Pricing Disputes — the Tax Code FrameworkA transfer pricing dispute arises when the tax authority considers an operation between related persons inconsistent with the arm's length principle a
Transfer PricingTransfer Pricing Documentation — Why It Is DecisiveTransfer pricing documentation is the foundation on which a taxpayer defends its prices: in relations with the tax authority a bare declaration is no
