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Renting out an apartment or house in Georgia is, under the Georgian Tax Code, income from economic activity: the Code…
Income from renting out commercial space — an office, retail, industrial or storage area — falls under the Georgian Tax…
A late tax declaration gives rise to two distinct sanctions: a fine, calculated as a percentage of the tax chargeable…
The Legal Regime for the Taxation of Pension Savings The Tax Code of Georgia governs the taxation of pension savings…
The Essence and Rates of the Property Tax of an Individual The property tax of an individual is a tax of local…
The Core Criterion of Tax Residency Article 34 of the Georgian Tax Code determines who is treated as a resident and who…
The Small Business Regime in the System of Special Taxation The Tax Code of Georgia builds a system of special taxation…
The Essence of the Annual Tax Declaration of an Individual The annual tax declaration is the report of an individual on…
Defining Non-Residence and Its Criteria Non-resident taxation in Georgia begins with the determination of status. Under…
Rates: General and Preferential Income tax planning begins with the exact rates: the taxable income of an individual is…
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