Tax-sphere offences — Articles 210 and 218
The forgery of tax documents and the evasion of taxes are regulated by two norms of the Criminal Code of Georgia. The first concerns the making, acquisition, sale or use of a forged credit or settlement card, another tax document or a document confirming property authority that is not a security. The second concerns the deliberate evasion of taxes in a large amount and the disposal of property for the same purpose.
A tax charge always rests on a large volume of documentary material — declarations, accounting records, contracts and tax inspection acts. If such a charge concerns your business or family, it is important to know the exact content of both norms.
The making or use of a forged document
Under the first part of the first norm, the making or acquisition for the purpose of sale or use, the sale or use of a forged credit or settlement card, another tax document or a document confirming property authority that is not a security, is punishable by a fine or by corrective labour for a term of up to two years, or by house arrest for a term of six months to two years, or by imprisonment for a term of two to four years. The same act, committed by a group or more than once, is punishable by a fine or by imprisonment for a term of four to seven years.
Evasion of taxes
Under the first part of the second norm, the deliberate evasion of taxes in a large amount is punishable by a fine or by imprisonment for a term of three to five years. The same act, committed more than once, in an especially large amount, or by a group with prior agreement, is punishable by imprisonment for a term of five to eight years. The disposal of property or a part of it for the purpose of evading a tax is punishable by a fine or by imprisonment for a term of two to three years.
The amounts and the possibility of release
The note to the law precisely defines the amounts: a large amount is the case where the amount of the tax payable exceeds one hundred thousand lari, and an especially large amount where the sum exceeds one hundred and fifty thousand lari.
The second note is particularly important: a person is not subject to the liability provided for by this article if, within forty-five working days of receiving the tax demand based on the results of a tax inspection, the principal amount has been paid, deferred or corrected, or the obligation to pay it has been suspended on the basis of law. This circumstance is of practical importance, and its correct application can be decisive.
How the defence works in tax cases
The directions of the defence include: the grounds for recognizing a document as forged; the existence of the intent to evade; the correctness of the calculation of the amount and the correct application of the threshold sums; and the fulfilment of the conditions of release provided for in the note. In tax cases the expert assessments — accounting and tax — are the central evidence, and their detailed review is necessary.
A tax case usually begins not with criminal law but with a tax inspection, and it is precisely the materials of that stage — the acts, calculations and demands — that later become the basis of the charge. Therefore the work of the defence begins with an examination of the sequence of the inspection and the soundness of its conclusions. The question of recognizing a document as forged also requires special analysis: the defence verifies which data are considered incorrect, who entered them and what influence they had on the calculation of the tax. Technical errors that contain no signs of forgery often arise in a case — and this circumstance becomes the foundation of the defence position. The element of intent is similarly important: evasion must be committed with intent, and establishing the absence of intent changes the entire assessment of the case.
A separate direction is the protection of the position of the business: for a company a tax charge means not only sanctions but also reputational and operational consequences. A lawyer works to ensure that the business processes remain as protected as possible and that every lawful means is used to reduce the consequences. The time factor is critical as well: the note ties the possibility of release to a defined term, and using that term requires correct and timely steps.
Frequently Asked Questions
Below are the answers to the questions most frequently asked about tax charges.
What punishment is provided for evading taxes?
In a large amount — a fine or imprisonment from three to five years; more than once, in an especially large amount or by a group — from five to eight years.
What is a large and an especially large amount?
A large amount is where the payable sum exceeds one hundred thousand lari; an especially large amount — where it exceeds one hundred and fifty thousand lari.
Is release from liability possible?
Yes — if within forty-five working days of receiving the tax demand the principal amount has been paid, deferred or corrected, or the payment obligation has been suspended on the basis of law.
What does a lawyer verify?
The grounds for recognizing a document as forged, the intent, the calculation of the amount, the application of the threshold sums, and the fulfilment of the conditions of release.
How We Help on Legal.ge
Our lawyers offer consultations on tax cases at every stage — from the moment of the inspection to the court hearing. Contact us today — we will assess your situation, verify the deadlines and build the defence strategy.