---
title: "Evading the subsoil use tax (Art. 165²)"
url: "https://legal.ge/en/service/administrative-and-public-law-en/evading-the-subsoil-use-tax-art-1652-en"
field: "Administrative & Public Law"
description: "Art. 165²: evading the subsoil use tax draws a fine of GEL 800 to 1 000 within the statutory range. Legal.ge."
updated: "2026-10-14"
publisher: "legal.ge"
---

# Evading the subsoil use tax (Art. 165²)

> Source: legal.ge, https://legal.ge/en/service/administrative-and-public-law-en/evading-the-subsoil-use-tax-art-1652-en

## The purpose of Article 165²

Article 165² of the Code of Administrative Offences of Georgia establishes administrative liability for evading the subsoil use tax. The norm is an administrative-law instrument protecting the fiscal interest of the state in the sphere of the rational and tax-burdened use of subsoil resources.

Subsoil use is an activity carried out under a special permit, and its coverage by the tax is a significant source of the state budget. Evading the tax means that the use actually takes place but the tax is not paid or is not paid in full — the legislature responds to this with an administrative sanction.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/administrative-and-public-law-en/evading-the-subsoil-use-tax-art-1652-en

### What is the fine for evading the subsoil use tax?

Under Article 165², the fine is imposed in the amount of 800 to 1 000 lari.

### What does a fine within a range mean?

The legislature does not fix an exact sum — it sets a range of 800 to 1 000 lari within which the concrete amount is determined.

### Where is the tax calculation procedure regulated?

By tax legislation — this article covers only the elements of the offence and the sanction.

### Where can I get legal support?

The Legal.ge team offers full consultations on tax and administrative law matters.