Within what period can a property tax decision be appealed?

A decision is appealed within 30 days of its delivery; after that period a dispute may be commenced on the basis of newly discovered circumstances or evidence.

How quickly is a complaint considered?

As a rule, the dispute-review body considers a complaint within 20 days and only within the framework of the complainant's request.

When is a complaint not accepted for consideration?

For example, where the identification number or contact details are missing, a copy of the decision is not attached, the pages are unnumbered, the complaint is unsigned or is not in the state language.

Where and within what period is an unfavorable decision appealed?

An unfavorable decision of the Revenue Service — within 20 days to the Disputes Board or a court; a decision of the Board — within 20 days to a court.

Does a complaint suspend the operation of the decision?

No, appealing a decision does not suspend its operation, so this must be taken into account in financial planning.

Property Tax Appeals in Tbilisi, Georgia

Property Tax Appeals: What the Dispute Is About

The property tax is an annual-duty tax, and the circle of its payers and taxable objects is precisely defined by tax legislation. The payer of property tax is a resident enterprise or organization — on assets recorded on its balance as fixed assets or investment property, on uninstalled equipment, on unfinished construction, and likewise on property leased out by it; as well as on immovable property received within measures securing performance of a contractual obligation, or acquired at auction, by direct sale or otherwise for the enforcement of a monetary obligation — including yachts, helicopters, aircraft and other means of transport.

A non-resident enterprise pays property tax on the same property located in Georgia, including property transferred on the basis of a lease, tenancy, usufruct or similar contract. A natural person is a payer on immovable property held in ownership, including unfinished construction, buildings or parts thereof, yachts, helicopters, aircraft, and light vehicles determined by code 8703 of the national commodity nomenclature of foreign-economic activity. In addition, the object of taxation is also property registered in the name of a deceased person that is in someone's possession or use. The purpose of the appeal is precisely to check the correctness of this circle and of the computation.

Starting the Tax Dispute and the 30-Day Period

A decision taken by a tax authority with respect to a person may be appealed to the dispute-review body in the manner established by the relevant chapter of the Tax Code. A person has the right to appeal a decision within 30 days of its delivery. This period is tied directly to the moment of delivery, which is why fixing the date of receipt of every document is decisive.

The expiry of the period does not close the road entirely: after the 30-day period, the commencement of a dispute is admissible on the basis of newly discovered or newly revealed circumstances or evidence. Newly discovered means a circumstance or evidence that the complainant did not know and could not have known, and whose timely submission would have led to a favorable decision. In addition, a dispute may be commenced where it is established that the appealed decision was not sent to the complainant — in that case the period is counted from the day the decision became known to the complainant.

Two practical details are also important: a complaint is, as a rule, submitted to the dispute-review body electronically, and the appeal of a decision does not suspend its operation. In other words, the obligation to pay the tax exists during the review of the complaint as well, and this circumstance must be taken into account in financial planning.