The Two-Stage System of Tax Disputes
A tax dispute may be examined in the system of the Ministry of Finance of Georgia and in court. Within the ministry system the dispute-examining organs are the Revenue Service and the Disputes Council at the Ministry of Finance, and the dispute is two-stage: it begins with the submission of a complaint to the Revenue Service. In the case of a preliminary decision the person applies directly to the Disputes Council. At the same time, at any stage of the dispute the claimant may apply to a court — a guarantee that subjects the administrative system to judicial control, while proceedings before the court are governed by administrative procedural legislation.