---
title: "Tax Audit Defense"
url: "https://legal.ge/en/service/tax-law-en/tax-audit-defense-en"
field: "Tax Law"
description: "Tax audit defense: taxpayer rights, the audit act, the surcharge and the 30-day appeal under the Georgian Tax Code. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-23"
publisher: "legal.ge"
---

# Tax Audit Defense

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/tax-audit-defense-en

## Tax Audit Defense — Five Norms You Must Know

A tax audit is not merely an inspection — it is the preparation period of a dispute, where every step of the taxpayer lays the groundwork for the subsequent court battle. At this stage the Tax Code gives the taxpayer real instruments: Article 41 governs rights during control; Article 267 — the mandatory contents of the act; Article 268 — the decision taken on the basis of the act; Article 272 — the surcharge that accrues with time; Article 299 — the appeal deadlines. This page explains these five norms together, as a single defence map.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/tax-audit-defense-en

### May I attend a field audit?

Yes — with the right to receive an original or certified copy of any decision.

### What must the act contain?

Facts, evidence, the norm, dates, computation and document details.

### How much is the surcharge?

0.05 percent of the unpaid amount per overdue day; ceases after 3 years.

### Appeal deadline?

30 days from delivery — act, decision and demand together.