---
title: "Tax Compliance Advisory"
url: "https://legal.ge/en/service/accounting-and-financial-advisory-en/tax-compliance-advisory-en"
field: "Accounting & Financial Advisory"
description: "Tax compliance: rights, obligations, preliminary decision within 90 days. Advisory on Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-14"
publisher: "legal.ge"
---

# Tax Compliance Advisory

> Source: legal.ge, https://legal.ge/en/service/accounting-and-financial-advisory-en/tax-compliance-advisory-en

## The Essence of Tax Compliance Advisory

Tax compliance means the complete fulfilment of the obligations established by tax legislation — timely filing of declarations, correct computation of taxes and proper conduct of documents. The Tax Code of Georgia at the same time grants the taxpayer significant rights and imposes clear obligations, and knowing both directions prevents costs and disputed situations. This page explains the rights and obligations of the taxpayer and two special instruments — preliminary and public decisions — which determine the tax treatment of an operation in advance.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/accounting-and-financial-advisory-en/tax-compliance-advisory-en

### What does tax compliance require?

The full fulfilment of obligations: registration, filing of declarations and documents, keeping documents for 3 years and notifying the authority about foreign bank accounts within 5 working days.

### What rights does the taxpayer have?

Access to information, use of allowances, recovery of overpaid amounts, rights connected with audits, appeal and the right to claim compensation for damage.

### Why is a preliminary decision needed?

It determines the taxation of an operation in advance; a person acting in accordance with it is protected from contrary decisions and sanctions.

### How does a public decision operate?

It is published officially, binding on the tax authority, and where it conflicts with another decision the person retains the freedom of choice.