---
title: "Tax Audit Preparation"
url: "https://legal.ge/en/service/tax-law-en/tax-audit-preparation-en"
field: "Tax Law"
description: "Tax inspection: 10 working days notice, the 30-day rule, 3+2 months and urgent inspections with court permission. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-19"
publisher: "legal.ge"
---

# Tax Audit Preparation

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

## General Rules of Tax Control

Under Article 255 of the Tax Code, tax control over a person’s activity is exercised only by the tax authority — other supervisory and law-enforcement bodies are forbidden from doing so. The control procedures must not, within reasonable limits, disrupt the usual rhythm of the person’s activity or halt it. The forms of tax control are current control and a tax inspection. Control proceeds without a judge’s warrant, except in cases directly provided for by the Code; without a warrant it is prohibited to re-examine an already examined issue for the same period, except on issues for which the person submits an amended declaration for the examined period. Where necessary, a specialist or expert may be invited, and an inspection initiated at the taxpayer’s request proceeds without a warrant.

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

### What are the forms of tax control?

Current control and a tax inspection, the latter being cameral or field.

### What differs between cameral and field inspections?

A cameral inspection is conducted at the authority on a specific issue by order; a field one at the taxpayer, by decision and with advance notice.

### What happens when documents are removed?

A removal protocol is drawn up, and the originals are returned to the taxpayer upon completion of the inspection.

### What power does the authority have in an urgent inspection?

With the court’s permission it is conducted without notice; where assets may be transferred, a tax pledge or mortgage may be imposed.