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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
Corporate TaxTax 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
Corporate TaxThe 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
Corporate TaxThe 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
Corporate TaxA 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
Corporate TaxThe 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
Corporate TaxThe 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
Corporate TaxThe 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
Corporate TaxSpecial 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
Corporate TaxProfit 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
Corporate TaxThe 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
Corporate TaxWho 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
Corporate TaxTransfer 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
Corporate TaxTransfer 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
Indirect TaxMedical device regulations in Georgia have significantly tightened in recent years, aligning closely with EU standards. The import and sale of medical products (equipment, consumables, diagnostic tool
Indirect TaxThe Concept of Customs Representation and Its Legal BasisCustoms brokerage is an institution regulated by Articles 14 and 15 of the Customs Code of Georgia: a person has the right to conduct relations
Indirect TaxThe Legal Nature of the Free Industrial ZoneIn Georgian law a free trade zone means a free industrial zone — that species of free zone foreseen by the Customs Code where additional conditions and tax
Indirect TaxThe Legal Framework of VAT Registration A taxable person for VAT purposes is any person who independently carries on any kind of economic activity in any place, regardless of the purpose and result of
