How a Customs Authority Decides on an ApplicationArticle 16 of the Customs Code governs the way a customs authority adopts a decision on the application of Georgian customs legislation, submitted by a
Tax ComplianceThe Essence of Tax Compliance AdvisoryTax compliance means the complete fulfilment of the obligations established by tax legislation — timely filing of declarations, correct computation of taxes and p
Tax ComplianceThe Essence of the Current Payments SystemThe Tax Code of Georgia obliges enterprises and entrepreneur individuals to pay part of the annual tax during the year, in the form of current payments, into
Tax ComplianceWhat a Tax Declaration Is and Who Must File ItA tax declaration is the official report a taxpayer submits to the tax authority, showing taxable income, deductions and the tax due. Under Article 153, p
Tax PreparationThe Foundations of Annual Business DeclarationBusiness tax preparation in Georgia rests on the declaration obligations established by Article 153 of the Tax Code: a declaration on income or profit tax
Tax PreparationThe Individual's Declaration ObligationIndividual tax preparation in Georgia rests on the rules of Article 153 of the Tax Code: a declaration on income tax is submitted to the tax organ by resident ph