What a Tax Declaration Is and Who Must File It
A tax declaration is the official report a taxpayer submits to the tax authority, showing taxable income, deductions and the tax due. Under Article 153, paragraph 1 of the Georgian Tax Code, the annual declaration on income tax or profit tax must be filed by 1 April of the year after the reporting period. This obligation rests on resident individuals whose income is not taxed at the payment source in Georgia, on enterprises, and on non-resident individuals and enterprises without a permanent establishment in Georgia whose Georgian-source income is not taxed at source.
An individual who is not obliged to file a declaration may nevertheless submit one voluntarily, requesting recalculation and refund of the tax. In practice this is often the only mechanism for recovering an overpayment, so the existence of a filing duty always requires individual analysis.