მუხლი 20. საქონლის კოდის ან წარმოშობის ქვეყნის განსაზღვრა
რედაქცია №397 კონსოლიდირებული · 4 აგვ. 2026
1.დაინტერესებული პირი , საქონლის მიმართ საგარეო-ეკონომუკური საქმიანობის ეროვნული სასაქონლო ნომენკლატურის შესაბამისად საქონლის კოდის ან/და წარმოშობის ქვეყნის განსაზღვრის მიზნით წინასწარი გადაწყვეტილების მისაღებად , � № I-17 დანართი ს შესაბამისად, მიმართავს შემოსავლების სამსახურს . პირს ერთი განცხადებით სასაქონლო კოდის განსაზღვრის ან წარმოშობის ქვეყნის დადგენის მოთხოვნის წარდგენა შეუძლია მხოლოდ ერთი დასახელების საქონელზე.
2.პირის განცხადებას უნდა ერთოდეს წინასწარი გადაწყვეტილების მიღებისათვის ფაქტობრივად წარდგენილი დოკუმენტების ნუსხა, დოკუმენტებთან ერთად.
3.იმ შემთხვევაში, თუ დაინტერესებული პირის მიერ წარდგენილი დოკუმენტები ან/და ინფორმაცია არ არის საკმარისი წინასწარი გადაწყვეტილების მისაღებად, შემოსავლების სამსახური განცხადების რეგისტრაციიდან 15 დღის განმავლობაში ატყობინებს პირს ხარვეზის არსებობის ან/და დამატებითი დოკუმენტის ან სხვა ინფორმაციის წარდგენის საჭიროების შესახებ. ხარვეზის აღმოფხვრის ან/და დამატებითი დოკუმენტის ან სხვა ინფორმაციის წარდგენის ვადა არ უნდა აღემატებოდეს 30 დღეს. ამ შემთხვევებში, წინასწარი გადაწყვეტილების მიღების ვადის დინება შეჩერებულად ითვლება ხარვეზის აღმოფხვრამდე, ან/და დამატებითი დოკუმენტის ან სხვა ინფორმაციის წარდგენამდე.
4.შემოსავლების სამსახური უფლებამოსილია, საჭიროების შემთხვევაში, მოითხოვოს საქართველოში შესაბამისი აკრედიტაციის მქონე ლაბორატორიის მიერ გაცემული დასკვნის წარდგენა, რასთან დაკავშირებულ ხარჯებს ანაზღაურებს დაინტერესებული პირი.
5.პირის მიერ დადგენილ ვადაში დამატებითი დოკუმენტის ან სხვა ინფორმაციის წარუდგენლობის ან/და ხარვეზის აღმოუფხვრელობის შემთხვევაში, შემოსავლების სამსახური უფლებამოსილია მიიღოს გადაწყვეტილება განცხადების განუხილველად დატოვების შესახებ, რასაც აცნობებს დაინტერესებულ პირს.
6.წინასწარი გადაწყვეტილება საგარეო - ეკონომიკური საქმიანობის ეროვნული სასაქონლო ნომენკლატურის სასაქონლო კოდის განსაზღვრის შესახებ გამოიცემა №I-18 დანართის შესაბამისად, ხოლო საქონლის წარმოშობის ქვეყნის განსაზღვრის შესახებ � №I-19 დანართის შესაბამისად.
7.შესაბამისი საფუძვლის არსებობისას, გამოცემულ წინასწარ გადაწყვეტილებაში ცვლილების ან/და დამატების შეტანა დასაშვებია გადაწყვეტილებაში აღნიშნულ საქონელზე სასაქონლო დეკლარაციის წარდგენამდე. � დანართი №I- 17 შემოსავლების სამსახურს განცხადება სასაქონლო კოდის ან წარმოშობის ქვეყნის განსაზღვრის მიზნით �წინასწარი გადაწყვეტილების მისაღებად ფიზიკურ ი პირ ი ს შემთხვევაში � დაინტერესებული პირის სახელი, გვარი იურიდიულ ი პირ ის შემთხვევაში � დასახელება, ხელმძღვანელის სახელი, გვარი პირის მისამართი საიდენტიფიკაციო ნომერი (ასეთის არსებობის შემთხვევაში) �გთხოვთ, გამოსცე თ წინასწარი გადაწყვეტილება ქვემოთ მითითებული საქონლის მიმართ: ������ 1)� სასაქონლო კოდის განსაზღვრის თაობაზე ������ 2) საქონლის წარმოშობის ქვეყნის განსაზღვრის თაობაზე 7 საქონლის კომერციული დასახელება და აღწერილობა (დაინტერესებული პირის ხელმოწერა) 20� (რიცხვი)� (თვე)�� (წელი) � ������ ���������������������������������� �������� საქონლის კომერციულ დასახელებაში და აღწერილობაში იწერება საქონლის კომერციული დასახელება (საქონლის დასახელება ისე, როგორც ის არის მოცემული ხელშეკრულებაში ან ანგარიშ-ფაქტურაში � INVOICE ��ში) და მისი აღწერილობა საქონლის სახეობიდან გამომდინარე. საქონლის აღწერილობა მოიცავს იმ ძირითადი მახასიათებლებისა და თვისებების აღწერას, რომლებიც იძლევიან კლასიფიკაციის მიზნებისათვის აუცილებელ ინფორმაციას , ასე მაგალითად: საქონლის დანიშნულება; ძირითადი მასალა, რომლისგანაც დამზადებულია საქონელი; ფუნქცია, რომელიც უნდა შე ა სრულოს საქონელმა; მისი გადამუშავების ხარისხი (თუ ასეთი მონაცემები განსაზღვრავს მის თვისებებს); მწარმოებლის მიერ დადგენილი საფირმო დასახელება; მოდელი. დანართი №I-18 შემოსავლების სამსახური დანტერესებული პირი წინასწარი გადაწყვეტილება სეს ესნ შესაბამისად სასაქონლო კოდის განსაზღვრის შესახებ საქართველოს საგადასახადო კოდექსის 47 - ე მუხლის� მე - 8 ნაწილის საფუძველზე საქონლის მწარმოებელი განცხადებასთან ერთად წარდგენილი დოკუმენტები: საქონლის აღწერილობა: გადაწყვეტილების მიღების �დასაბუთება საქონლის კოდი სეს ესნ-ის შესაბამისად გადაწყვეტილების ნომერი და თარიღი № ��� ������ ��������������� 20��� წ. ქ. თბილისი გადაწყვეტილების მიღებაზე უფლებამოსილი პირი (სახელი გვარი)����� (ხელმოწერა) ������������� ბ. ა. გადაწყვეტილების გასაჩივრება შესაძლებელია შემოსავლების სამსახურ ის (მის.: ქ. თბილისი, გორგასლის ქ. №16) მეშვეობით საქართველოს ფინანსთა სამინისტროსთან არსებულ დავების განხილვის საბჭოში (მის: ქ. თბილისი, გორგასლის ქ. №16) , ან თბილისის საქალაქო სასამართლოში (მის.: ქ. თბილისი, აღმაშენებლის ხეივანი, მე-12 კმ. №6), მიღებიდან 20 კალენდარული დღის ვადაში დანართი №I-19 შემოსავლების სამსახური დანტერესებული პირი წინასწარი გადაწყვეტილება � წარმოშობის ქვეყნის განსაზღვრის შესახებ საქართველოს საგადასახადო კოდექსის 47 - ე მუხლის მე - 8 ნაწილის საფუძველზე განცხადებასთან ერთად წარდგენილი დოკუმენტები: საქონლის გამგზავნი (ექსპორტიორის დასახელება, მისამართი, ქვეყანა) საქონლის მიმღები (მიმღების დასახელება, მისა მა რთი ქვეყანა) სატრანსპორტო საშუალების სახეობა და მარშრუტი (თუ ასეთი ცნობილია) ინვოისის ნომერი და თარიღი შეფუთვის ნიშნები, ნომრები და რაოდენობა ბრუტო წონა ან რაოდენობის სხვა სახეობები საქონლის აღწერილობა: გადაწყვეტილების მიღების �დასაბუთება საქონლის წარმოშობის ქვეყანა გადაწყვეტილების ნომერი და თარიღი ���� ������ ��������������� 20��� წ. �������������������������������������������������� ქ. თბილისი გადაწყვეტილების მიღებაზე �უფლებამოსილი პირი (სახელი , გვარი)� (ხელმოწერა) ბ. ა. გადაწყვეტილების გასაჩივრება შესაძლებელია შემოსავლების სამსახურის (მის.: ქ. თბილისი, გორგასლის ქ. №16) მეშვეობით საქართველოს ფინანსთა სამინისტროსთან არსებულ დავების განხილვის საბჭოში (მის: ქ. თბილისი, გორგასლის ქ. №16) ან თბილისის საქალაქო სასამართლოში (მის.: ქ. თბილისი, აღმაშენებლის ხეივანი მე-12 კმ. №6) , მიღებიდან 20 კალენდარული დღის ვადაში ����� თავი VIII გადასახადის გადამხდელთა პირადი აღრიცხვის ბარათების წარმოება
ამ მუხლის ისტორია· 370
ცვლილებები, რომლებიც ამ მუხლმა გაიარა
შეჯამება მზადდება
· გამოქვეყნდა 24 ივნ. 2026
The amendment mandates changes to the instructions approved by the Minister of Finance in 2010 regarding tax administration, specifically detailing modifications to be made within those instructions.
· გამოქვეყნდა 6 თებ. 2026
This article confirms the approval of changes to the instruction on Tax Administration, specifically detailing the amendments made to articles 1, 3, and the addition of article 39^6.
Article 20 mandates changes to the instruction manual approved by the Minister of Finance decree #996 on December 31, 2010, specifically referencing modifications to article 7.
The amendment mandates changes to the instruction approved by the 2010 decree of the Minister of Finance, specifically impacting internal procedures detailed within that instruction.
Confirms that the changes outlined are being made to the 2010 Order #996 regarding tax administration.
The amendment confirms the issuance of a decree to modify the instructions approved by Order №996 of the Ministry of Finance of Georgia dated December 31, 2010.
Addition of Annex 4 to Instruction No. II-08 6, detailing information on international controlled transactions as per the Tax Code articles 126-129¹.
The amendment mandates changes to the instruction approved by Order #996 of the Ministry of Finance dated December 31, 2010, regarding tax administration.
· გამოქვეყნდა 30 დეკ. 2025
The amendment mandates changes to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
· გამოქვეყნდა 12 დეკ. 2025
The annex IV-01 'Section III. Calculation of Total Excise' is amended, likely detailing changes in how excise tax is calculated for relevant goods.
· გამოქვეყნდა 11 დეკ. 2025
The change indicates a modification will be made to the instruction manual approved by Finance Minister's Order No. 996 on December 31, 2010, concerning tax administration.
· გამოქვეყნდა 14 ნოე. 2025
The amendment modifies instruction #996 of 31 December 2010 by replacing Article 17^1 with a detailed procedure for appealing tax demands.
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996, concerning tax administration.
The article mandates changes to the instruction approved by Order #996 of the Ministry of Finance, indicating an update to internal procedures.
This article confirms that changes will be made to the instruction manual accompanying the Tax Administration Law.
· გამოქვეყნდა 2 ოქტ. 2025
The amendment mandates changes to an instruction manual approved by the Minister of Finance on December 31, 2010, #996 regarding tax administration.
· გამოქვეყნდა 5 აგვ. 2025
The amendment specifies that the changes are being made to Instruction approved by Order #996 of the Minister of Finance on December 31, 2010.
· გამოქვეყნდა 15 ივლ. 2025
The article is a procedural notice indicating that changes are being made to the instruction manual approved by Order #996 of the Ministry of Finance dated December 31, 2010.
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996 regarding tax administration.
The article confirms that this is an amendment to the instruction approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010.
This article confirms that the changes are being made to the instruction approved by the Minister of Finance decree #996 in 2010.
The amendment modifies appendices I-15 and I-15.1 of the instruction approved by Order No. 996 of the Ministry of Finance, dated December 31, 2010.
The change mandates an update to Annex III-01 of the 'Tax Administration' instruction manual (established via Ministerial Order #996 dated December 31, 2010).
Article 20 indicates an instruction related to tax administration has been amended, but provides no specific details about *what* changed within that instruction.
The amendment mandates changes to the instructions approved by the Minister of Finance decree #996 on December 31, 2010 regarding tax administration.
The amendment confirms this is an instruction change to the 'Tax Administration Law' and references the original decree it amends.
The change confirms that this is an amendment to the 2010 order regarding tax administration instructions, specifically referencing a ministerial decree number and date.
The change confirms that this is an order amending the instruction approved by the Minister of Finance on December 31, 2010, No. 996 regarding Tax Administration.
· გამოქვეყნდა 25 დეკ. 2024
The amendment mandates changes to an instruction manual approved by the Minister of Finance in 2010 regarding tax administration procedures. The specific nature of these changes isn't detailed within the excerpt, only that they *will* be made.
· გამოქვეყნდა 13 ნოე. 2024
This article confirms that the changes are being made to the instruction manual approved by the Minister of Finance decree #996 in 2010.
Amendment clarifies that changes are being made to the instruction approved by the Minister of Finance decree #996 dated December 31, 2010.
The change mandates modifications to the instruction approved by the Minister of Finance decree #996 in 2010 regarding tax administration.
The amendment modifies Attachment No. III-03 of the instruction approved by Order No. 996 of the Ministry of Finance, specifically the VAT deregistration form, adding reasons for deregistration such as liquidation or bankruptcy proceedings under the Rehabilitation and Collective Satisfaction of Creditors Act.
The change mandates a specific revision to Annex II, Part II of Addendum No. II-08 of the Tax Administration Instruction.
The amendment mandates changes to the 2010 instruction on tax administration based on a ministerial order.
Instruction implementing the Tax Administration Code is amended, details unspecified in this excerpt.
The amendment references a change to an instruction manual approved by Minister of Finance decree #996 in 2010, indicating a procedural update within the existing tax administration framework.
· გამოქვეყნდა 12 ნოე. 2024
The amendment mandates changes to Annex II-04 1, Part III of the instruction approved by Order №996 of the Ministry of Finance of Georgia dated December 31, 2010.
The amendment enacts changes to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010 'On Tax Administration'.
The amendment modifies the structure of Annex II-06 ('Withholding Tax Declaration') by revising Part III and Attachment 'A' to align with updated reporting standards.
The amendment details changes made to an instruction manual related to tax administration, specifically regarding clauses within Article 11.
The amendment mandates changes to the instruction approved by Order #996 of the Ministry of Finance of Georgia dated December 31, 2010 'On Tax Administration'.
The amendment confirms the issuance of a decree to modify the instruction approved by Order #996 of the Ministry of Finance of Georgia dated December 31, 2010, regarding tax administration.
The amendment confirms that changes are being made to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
Authorizes changes to tax administration instructions via ministerial order, specifically adding a new section (VII 7) dealing with exemptions.
The change mandates modifications to the instruction document approved by the Minister of Finance on December 31, 2010, No. 996, concerning tax administration.
The amendment mandates adding a new Chapter VII 6 to the Tax Administration Instructions, detailing tax regulations for electricity trading on day-ahead and intraday markets.
This article is a standard enacting clause; it states that the order comes into effect upon publication.
· გამოქვეყნდა 12 ივლ. 2024
An instruction issued by the Minister of Finance in 2010 is amended to incorporate a revised Appendix II-04 1.
The amendment mandates changes to sections V and VI of Annex IV-01 of the instruction approved by the Minister of Finance’s order #996, detailing tax administration procedures.
Formalization of changes to the Tax Administration Instruction via a ministerial order.
Indication that the changes are being made to an instruction document approved by a 2010 ministerial order.
The amendment specifies that changes are being made to instruction approved by the Minister of Finance in 2010.
This article mandates changes to Annex II-06 ('Withholding Tax Declaration') by revising the 'A' annex regarding information on income received and taxes withheld during a reporting month.
· გამოქვეყნდა 15 მარ. 2024
The amendment confirms that changes are being made to the instruction approved by the Minister of Finance of Georgia on December 31, 2010, No. 996, regarding tax administration.
The amendment confirms that changes are being made to the 2010 instruction on Tax Administration.
The amendment confirms that changes are being made to the instruction approved by the Minister of Finance in 2010, specifically referencing a decree number and registration code.
The amendment mandates changes to the instruction approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
This article mandates a change to Annex II-04 1 within the Tax Administration Instructions, effectively implementing the revised declaration form.
· გამოქვეყნდა 29 იან. 2024
The definition of 'art objects, collectibles, and antiques' is updated to align with specific HS codes (9701-9706), providing detailed criteria for each category.
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996 regarding Tax Administration.
The amendment confirms that changes are being made to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
· გამოქვეყნდა 29 დეკ. 2023
The amendment modifies Appendix II-08 6, parts III and its sub-appendices 'Appendix 1' and 'Appendix 1 1', updating instructions for tax administration.
· გამოქვეყნდა 28 დეკ. 2023
The amendment mandates changes to Instruction approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010, specifically adding Annex No. II-04 2.
· გამოქვეყნდა 29 ნოე. 2023
The article specifies that this order implements changes to the Tax Administration Instructions approved by Order #996 of the Ministry of Finance dated December 31, 2010.
· გამოქვეყნდა 20 ოქტ. 2023
Addition of Annex 'E' to the withholding tax declaration form, detailing requirements for reporting cash payments for non-withheld services.
· გამოქვეყნდა 10 ოქტ. 2023
Authorizes amendments to the instruction on 'Tax Administration' by adding Article 11^3 and its corresponding Annex I-07 1.
The amendment mandates changes to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
This article confirms that the changes are being made to the instruction approved by Order #996 of the Minister of Finance, dated December 31, 2010.
· გამოქვეყნდა 27 ნოე. 2023
Formalizes the amendment to instruction #996 regarding tax administration.
The amendment references a change to an instruction document (approved by Minister's Order #996 in 2010) related to tax administration, indicating updates to existing procedures.
Instructional amendment - details not provided, likely related to implementation of other changes.
· გამოქვეყნდა 7 ნოე. 2023
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996, regarding Tax Administration.
The amendment mandates changes to the instruction approved by the Minister of Finance of Georgia on December 31, 2010, No. 996 'On Tax Administration'.
The amendment confirms that changes are being made to the instruction approved by Order #996 of the Minister of Finance dated December 31, 2010, regarding tax administration.
The amendment mandates changes to the instructions approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, concerning tax administration.
Indicates an update to the internal instruction document governing tax administration procedures (specifically mentioning changes to articles 13 and 15^1).
· გამოქვეყნდა 19 ოქტ. 2023
The amendment specifies that changes are being made to the instruction approved by the Minister of Finance's order #996 dated December 31, 2010.
The amendment mandates changes to the instruction approved by the Minister of Finance decree #996, dated December 31, 2010, regarding tax administration.
Authorizes changes to be made to the instruction approved by the Minister of Finance on December 31, 2010, No. 996 regarding tax administration.
Attachment II-01 2 and Attachment II-01 3 are revised with new versions as provided in the annexes.
Instructional update regarding the implementation of changes to articles 11^2 and 34 within the Tax Administration Law.
The amendment mandates specific changes to be made within the instruction approved by the Minister of Finance decree #996 on December 31, 2010, regarding tax administration.
The amendment mandates changes to the instruction approved by Order #996 of the Ministry of Finance of Georgia dated December 31, 2010, regarding tax administration.
The amendment mandates changes to the instruction approved by the Minister of Finance decree #996 on December 31, 2010 regarding tax administration.
· გამოქვეყნდა 19 ივლ. 2023
Introduction of a new Annex 'D' – “Loan Accounting” to the Annual Income Tax Declaration, detailing initial balances, increases, decreases, and revaluations for loans given and received.
The amendment references a directive (№996) issued by the Minister of Finance in 2010 as the basis for changes to instructions within the Tax Code Administrative Law, establishing the legal foundation for the updates.
· გამოქვეყნდა 4 ივლ. 2023
The amendment mandates changes to the instruction approved by the Minister of Finance's order No. 996 on December 31, 2010, regarding tax administration.
The change references a modification to an instruction document (approved by Minister's Order #996 in 2010) related to tax administration, indicating updates to existing procedures.
· გამოქვეყნდა 31 მაი. 2023
The title of Chapter XXI of the Instruction is changed to 'Chapter XXI Marking with Excise Stamps and Labeling of Non-Excise Goods'.
The amendment adds a new section (VII 5) to the 'Tax Administration Instructions' detailing procedures for claiming tax benefits related to UEFA events as outlined in Tax Code article 309, specifically parts 135-139.
· გამოქვეყნდა 30 მაი. 2023
The amendment is procedural - it states that changes are being made to an instruction dated December 31, 2010, No. 996.
Amendment to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010, specifically referencing changes made to Article 11^2.
The 'Part V' section of the 'Annual Property Tax Declaration' form (Appendix No. V-03) is revised to include a column for reporting the period of ownership/usage (in months) of taxable property (excluding land).
Formal enactment of the amendment via a ministerial order and reference to the specific implementing instruction.
This article confirms that the changes are being made to Instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010.
The amendment confirms that changes are being made to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
The format of Annex II-06 (Withholding Tax Declaration), Part III is updated to a new version.
· გამოქვეყნდა 14 თებ. 2023
This article confirms that these changes are being made to the instruction manual approved by the Minister of Finance on December 31, 2010.
This article simply states the legal basis for issuing the amendment order itself; it doesn't change any substantive tax rules.
The amendment mandates adding a new section IV to Annex 'A' of the VAT declaration form, specifying details for reporting by tourist enterprises and hotels.
Indicates the legal basis (Ministerial Order) for amending the instruction including the new article 7^1.
· გამოქვეყნდა 17 ნოე. 2022
The amendment references an instruction approved by the Minister of Finance in 2010, indicating updates are being made to implementing regulations.
Confirms this amendment is made by order of the Minister of Finance, referencing the original regulation it amends.
The amendment mandates changes to the instruction approved by the Minister of Finance Decree No. 996 on December 31, 2010, regarding tax administration.
The amendment directs changes be made to the instruction approved by Finance Minister Order #996 on December 31, 2010, regarding tax administration.
The amendment confirms that changes are being made to the tax administration instructions approved by Order #996 of 31 December 2010.
Article 20 confirms the amendment is being made to Instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010.
The amendment mandates changes to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
The change references an update to the instruction manual approved by the Minister of Finance in 2010 regarding tax administration, indicating a procedural or implementation detail is being altered.
This article mandates changes to Annex II-06 of the Tax Administration Instruction (Declaration of Withholding Tax) by updating Part III with a new structure for reporting income paid to employed individuals.
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, #996, concerning tax administration.
Article 20 mandates changes to the instruction approved by the Minister of Finance decree #996, specifically altering section 66.5.
· გამოქვეყნდა 22 ივნ. 2022
This article mandates changes to the instruction manual approved by the Minister of Finance in 2010, specifically detailing modifications to Article 11 and including a revised version of Annex I-07.
The amendment confirms that changes are being made to the instruction approved by the Minister of Finance decree #996 dated December 31, 2010.
The amendment mandates changes to an instruction approved by a 2010 ministerial decree on tax administration.
The amendment confirms that this order implements changes to the instruction approved by Finance Minister Order #996 in 2010 regarding tax administration.
This article confirms a ministerial order is being amended with changes to an instruction document related to tax administration.
The amendment confirms that changes will be made to the instruction manual approved by the Minister of Finance decree #996 on December 31, 2010.
The change references a modification to an instruction document approved by Minister's Order #996 in 2010 related to tax administration.
The amendment modifies the instruction document related to tax administration, specifically updating the definition of a non-Georgian citizen in the first paragraph of the second section.
Attachment №IV-01 'Section V' and 'Section VI' are modified with a new version.
Article 20 confirms the approval of a revised NII-041 annex to the instruction on 'Tax Administration'.
Instruction update implementing the decree's changes.
· გამოქვეყნდა 31 დეკ. 2020
The amendment specifies that it is an instruction change based on a 2010 ministerial order.
Amendment specifies that this order implements changes to the instruction approved by Order #996 of the Ministry of Finance, dated December 31, 2010.
The amendment confirms that changes are being made to the instruction approved by the Minister of Finance in 2010 regarding tax administration.
References an instruction manual approved by a ministerial order, indicating a procedural update.
References an instruction issued on December 31, 2010, #996, establishing the basis for this amendment's implementation.
The article confirms that the changes are being made to the instruction approved by Order #996 of the Ministry of Finance dated December 31, 2010.
The amendment enacts changes to the Tax Administration Instruction (approved by order #996 of the Minister of Finance) through a new ministerial order (#254), specifying that the changes apply retroactively from January 1, 2021.
· გამოქვეყნდა 23 სექ. 2021
This article references an instruction manual (№996) issued by the Minister of Finance, specifically amending section 75.8 related to VAT refund procedures.
This article details that changes are being made to the instruction approved by the Minister of Finance decree #996, specifically articles 3 & 4.
· გამოქვეყნდა 16 სექ. 2021
Article 20 mandates changes to the instruction approved by the Minister of Finance's order #996 dated December 31, 2010, specifically referencing updates related to Article 6^1.
The amendment references a specific decree (№996) from the Ministry of Finance regarding tax administration instructions, indicating an update to existing implementation details.
This article confirms the approval of changes to Instruction #III-24 within the Tax Administration regulations.
The amendment mandates changes to an instruction document approved by the Minister of Finance in 2010 concerning tax administration procedures.
Removal of Annex 'G' related to income tax refunds for employed individuals from the Withholding Tax Declaration (Declaration No. II-06).
The amendment mandates changes to the instructions approved by the Minister of Finance decree #996 in 2010, regarding tax administration.
The amendment mandates changes to Annexes III-03 4 and III-03 5 of the instruction approved by the Minister of Finance decree No.996 on December 31, 2010.
Removal of Chapter V from the instructions on tax administration.
Authorizes amendment to the 2010 Minister of Finance instruction on tax administration.
· გამოქვეყნდა 9 მარ. 2021
Amendment introduces a new version of Annex III-19 to the instruction manual.
References a ministerial order (№996) as the basis for the amendment, indicating procedural updates to tax administration instructions.
The change references an amendment to the instruction manual approved by a specific ministerial order (№996), indicating a procedural update to how tax administration is implemented.
Article 20 confirms this is an update to the implementing instructions for 'On Tax Administration' order #996.
· გამოქვეყნდა 31 დეკ. 2020
Confirms this order implements changes to the Instruction approved by Minister of Finance Order #996 on December 31, 2010 – purely procedural.
The article mandates changes to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010 'On Tax Administration'.
The amendment confirms that changes are being made to the instructions approved by Order #996 of the Minister of Finance dated December 31, 2010.
This article confirms the amendment is being made to the instruction approved by the Minister of Finance on December 31, 2010, number 996.
Reference to Article 20 as the legal basis for issuing this amendment.
The amendment mandates a specific update to Annex NVI-12 within the 'Tax Administration' instructions issued by the Minister of Finance in 2010.
· გამოქვეყნდა 31 დეკ. 2020
Amends an existing instruction document to incorporate changes related to the new employee register's implementation.
The amendment confirms that it is a decree modifying an existing instruction related to tax administration, specifically referencing the 2010 order №996.
The amendment mandates changes to an existing instruction (№996) regarding tax administration procedures.
· გამოქვეყნდა 11 დეკ. 2020
References an instruction issued by the Minister of Finance in 2010, indicating a procedural update to tax administration guidelines.
References a specific ministerial order (№996) and its associated instruction manual as the basis for the changes being made.
A directive is issued regarding changes to the Tax Administration Code.
· გამოქვეყნდა 24 ნოე. 2020
The tables in Annex III-08 (Tax Invoice for Oil Products) are updated with detailed classifications of light distillates, special gasoline, and heavy distillates including their respective HS codes.
References an instruction manual issued in 2010 as the basis for this amendment.
· გამოქვეყნდა 5 ნოე. 2020
References a ministerial order (№996) and its associated instruction as the basis for the changes being made.
· გამოქვეყნდა 28 ოქტ. 2020
Amendment of Annex II-08.6 III of the instruction approved by Order №996 of the Ministry of Finance of Georgia dated December 31, 2010.
Introduction of a new Chapter VII.4 concerning 'International Company Status', outlining application procedures.
· გამოქვეყნდა 7 ოქტ. 2020
The amendment mandates changes to Annex II-08 6, Part III of the Tax Administration Instruction.
This article confirms that the changes are being made through an amendment to the 2010 order, specifically impacting Article 19.
· გამოქვეყნდა 31 აგვ. 2020
The amendment references changes to other laws related to this instruction's legal basis.
Refers to the authority under which the order is issued - a ministerial decree amending instructions related to tax administration.
Amendment to Instruction approved by Order #996 of the Minister of Finance regarding changes to Article 17, adding Article 17^1 and Attachment I-12^1.
References an existing instruction issued in 2010, indicating a procedural update rather than a substantive change to the law itself.
Confirmation that the changes are enacted through a ministerial order referencing the original instructions document.
References and confirms the basis for this amendment as stemming from Minister Order #996 of 2010 concerning instructions on Tax Administration.
Modification of Annex II-06 ('Tax Declaration at Source') - Part III and Attachment 'A' are updated with new formats.
The amendment mandates changes to Annex V-01, Part III of the instruction on Tax Administration, indicating a revision of the form or process it governs.
The amendment confirms the issuance of a decree to modify the instructions on tax administration.
Confirms this order applies to changes made to instruction #996, and specifies retroactive effect from March 21, 2020.
The article confirms that this is an amendment to the Tax Administration Code instruction dated December 31, 2010, No. 996.
References the instruction document being amended (Tax Administration Code Instruction #996).
References a ministerial order (№996) regarding tax administration instructions as the basis for this amendment.
The amendment confirms this is an order enacting changes to instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010
The amendment confirms that this is a directive implementing changes to the instruction approved by Order #996 of the Ministry of Finance, dated December 31, 2010, regarding tax administration.
The amendment references a ministerial order from 2010 concerning tax administration instructions, indicating an update to existing administrative guidelines.
· გამოქვეყნდა 27 დეკ. 2019
Instructional update detailing changes to articles 11 & 11^1, specifically outlining the new requirements for electronic communication and the introduction of the Taxpayer Information Card.
Addition of a new Chapter IV 1 to the instruction on 'Tax Administration', outlining rules for electronic transmission and public availability of decisions from bodies resolving tax/customs disputes.
The amendment clarifies the regulatory authority for issuing the changes to the tax administration instruction.
· გამოქვეყნდა 16 ოქტ. 2019
The amendment mandates updates to Annex No. II-06 ('Withholding Tax Declaration'), specifically modifying Parts I & III, Attachment 'A', and removing Attachment 'B'.
· გამოქვეყნდა 29 ივნ. 2018
Adds new section VII 3 to the Tax Administration Instructions detailing market organizer registration procedures, including application requirements and documentation.
This article confirms the amendment is being made via a ministerial order updating an existing instruction related to tax administration.
References an instruction manual issued in 2010, indicating a procedural update rather than substantive law change within this article itself.
References the instruction approved by Order #996 of the Ministry of Finance as the basis for this change.
References an instruction manual issued in 2010 regarding tax administration procedures, indicating this article is procedural and relates to the source of rules.
Instruction to the 'Tax Administration' order of the Minister of Finance of Georgia dated December 31, 2010 No.996 is amended.
The amendment confirms that the changes are being made to the instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010.
The amendment delegates authority to the Minister of Finance to modify the instructions related to tax administration as outlined in Ministerial Order #996 from December 31, 2010, and specifically updates Annex I-16.
The amendment confirms that the changes are being made to Instruction approved by Order #996 of the Minister of Finance of Georgia dated December 31, 2010
Clarification that this order is self-executing upon publication.
Updates instructions regarding non-resident taxpayer registration by customs authorities.
The amendment modifies Annex II-06 ('Tax Declaration at Source') by revising Part III and adding a new Annex 'D'.
References a specific ministerial order (№996) as the basis for the changes, indicating an update to existing administrative rules.
The amendment clarifies that this order implements changes to the instruction approved by Order №996 of the Ministry of Finance of Georgia dated December 31, 2010, regarding Tax Administration.
References an existing instruction issued by the Minister of Finance regarding tax administration procedures.
Instructions for implementing changes to the Tax Administration Code, specifically regarding amendments to existing articles.
Confirmation that this order takes effect immediately upon publication.
The change mandates an amendment to the instruction approved by Order #996 and introduces Attachment #I-16 with a specified structure for preliminary rulings.
This article enacts changes to the instruction manual accompanying the Law on Tax Administration, specifically implementing the revisions made to Article 6^1.
Amendment to instruction approved by the 2010 decree #996 of the Minister of Finance, detailing unspecified changes.
The amendment mandates changes to the instruction approved by the Minister of Finance of Georgia on December 31, 2010, No. 996, regarding tax administration.
The change specifies that this order implements amendments to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
The amendment delegates authority to modify the instruction approved by the Minister of Finance decree #996 in 2010.
An administrative update is made to an instruction document approved by a 2010 decree of the Minister of Finance.
Instruction to add sub-clause 'i' to paragraph 2 of article 1, defining the scope of entities subject to these rules.
The amendment delegates authority to modify the instruction manual related to tax administration through a ministerial order.
The amendment delegates authority to modify the instruction manual related to tax administration through a ministerial order.
· გამოქვეყნდა 22 აგვ. 2018
Reference to Article 20 of the Law of Georgia on Normative Acts regarding the basis for this amendment.
The change delegates authority to issue implementing instructions for tax administration procedures, specifically referencing a ministerial order (№996) and its subsequent amendment.
This article details a procedural update: the 'A' annex of Appendix II-06 to the instruction approved by the Minister of Finance order #996 is being updated with a new version. This indicates a change to the form or structure of tax declarations.
The amendment specifies that the changes are being made to the instruction approved by the Minister of Finance on December 31, 2010, No. 996, as per Article 20, paragraph 4 of the Law on Tax Administration.
Authorizes changes to an instruction manual related to 'Tax Administration', specifically regarding Article 18's form requirements.
Updates to instruction annexes (II-06 and 'A') regarding declaration formats; these are administrative changes affecting how taxes are reported.
The amendment mandates changes to Attachment No. III-14 of the instruction approved by the Minister of Finance's Order No. 996, dated December 31, 2010, regarding tax administration.
Instruction manual approved by the Minister of Finance on December 31, 2010, No. 996 will be amended as described in this order.
The amendment mandates the addition of Chapter XXIV 1 to the Tax Administration Instruction, detailing rules for determining taxable asset values based on market price during tax audits.
The amendment references a ministerial order from 2010 as the basis for making changes to tax administration instructions.
· გამოქვეყნდა 11 აპრ. 2018
The amendment modifies Appendix No. III-25, Part II 1 and Part II 2 of Annex 'B' within the Tax Administration Instructions.
· გამოქვეყნდა 16 აპრ. 2018
Confirmation that this change is enacted per the authority granted in Article 20, specifically regarding amendments to existing instructions.
This article confirms that changes are being made to an existing instruction document (Tax Administration Code Instruction) issued in 2010, indicating a procedural update rather than a substantive legal change.
Instruction updates to Annex II-06 and Declaration Annex 'A', indicating changes in reporting formats or requirements. (Details of the exact changes are not provided within the excerpt).
The amendment mandates changes to the instruction approved by Ministerial Order #996 regarding tax administration procedures.
The amendment mandates changes to an instruction document approved by Finance Minister Order #996, dated December 31, 2010, regarding tax administration. Specifically, it directs the addition of a new article (49^1) within that instruction.
The amendment mandates changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996 regarding tax administration procedures.
· გამოქვეყნდა 29 დეკ. 2017
The amendment mandates changes to the instruction approved by Order #996 of the Ministry of Finance dated December 31, 2010, regarding tax administration.
Article 20 confirms this is an amendment to the existing tax administration instructions (specifically instruction #996), and sets the effective date.
The amendment mandates a change to the instructions approved by the Minister of Finance on December 31, 2010, regarding tax administration.
Confirms the issuance of a decree amending the administrative instructions related to taxes, referencing specific document numbers and dates.
· გამოქვეყნდა 13 სექ. 2017
Confirms this is an amendment *to* existing implementing regulations (Ministerial Order №996) and not a primary legal change.
The amendment confirms that this order is issued under Article 20 of the Law on Normative Acts, establishing the legal basis for changes to the tax administration instructions.
Amendment to the implementation instructions of the Tax Administration Code.
References a specific ministerial order (№996) as the basis for the amendment, establishing its legal foundation.
Article 20 concerns the effective date of the ministerial order implementing these changes.
This article confirms that a specific instruction related to 'Tax Administration' has been amended as per the Minister of Finance order #996 dated December 31, 2010.
· გამოქვეყნდა 10 ივლ. 2017
The amendment mandates changes to Annex III-25 (VAT Declaration), specifically modifying Part III of Annex 'A' (Input VAT) and adding Parts VIII and IX to Annex 'B'.
· გამოქვეყნდა 7 აგვ. 2017
The amendment references the instruction approved by Order #996 of the Ministry of Finance, indicating an update to implementation details rather than a core legal change.
· გამოქვეყნდა 27 ივლ. 2017
The amendment confirms that this is a directive implementing changes to the 'Tax Administration' regulations as per Article 20.4 of the Law on Normative Acts.
References an instruction manual issued by the Minister of Finance in 2010, indicating updates to administrative procedures are being made via changes to this instruction.
The amendment references a specific decree (№996) of the Minister of Finance regarding tax administration instructions, indicating an update or clarification within those existing guidelines.
· გამოქვეყნდა 7 აპრ. 2017
The amendment references the authority under Article 20(4) of the Law on Normative Acts as the basis for issuing this order, establishing the legal foundation for the changes being made to the administrative instruction.
References an existing ministerial order (№996) regarding tax administration instructions as the basis for this amendment.
The amendment details that it is made according to paragraph 4 of article 20, which concerns changes to instructions issued by the Minister of Finance.
· გამოქვეყნდა 7 თებ. 2017
The amendment confirms that the changes are being made to the instruction approved by Order #996 of the Minister of Finance on December 31, 2010.
The amendment concerns a directive to update an instruction manual related to tax administration.
Indicates an order to implement changes to the instructions on tax administration.
Adds a new section (XV 1) to the Tax Administration Instruction detailing VAT rules for micro-generation and distribution networks.
References an instruction document from 2010 that is being amended by this decree.
The 2010 Minister's Order No. 996 regarding Tax Administration is amended to incorporate changes to Instruction Annex I-13.
References a specific ministerial order (№996) and its associated instruction as the basis for subsequent changes.
The amendment mandates changes to the instruction approved by the Minister of Finance decree #996, dated December 31, 2010, regarding tax administration.
· გამოქვეყნდა 29 აგვ. 2016
The amendment clarifies that this order implements changes to the instruction approved by the Minister of Finance decree #996 in 2010.
· გამოქვეყნდა 9 სექ. 2016
The amendment confirms that changes are being made to the instruction approved by the Minister of Finance in 2010 concerning tax administration.
References a ministerial order (№996) that approves instructions related to tax administration.
· გამოქვეყნდა 16 ივნ. 2016
The amendment confirms that the change applies to Instruction #996 of the Ministry of Finance dated December 31, 2010.
References a specific ministerial order (№996) as the basis for the changes being made to the tax administration instructions.
Deletion of subparagraph 'z' from paragraph 2 of Article 1 in the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010.
· გამოქვეყნდა 13 მაი. 2016
This article is a procedural notice indicating the issuance of an order amending instructions related to tax administration, referencing a specific ministerial decree and its publication details.
The amendment clarifies that this order is issued in accordance with paragraph 4 of Article 20 of the Law on Normative Acts.
References a ministerial order (№996) from 2010 regarding tax administration instructions, establishing the basis for subsequent changes.
· გამოქვეყნდა 31 დეკ. 2015
Indicates an amendment to instructions issued in 2010.
· გამოქვეყნდა 31 დეკ. 2015
The amendment references article 20 as the legal basis for the changes being made, specifically citing its fourth paragraph.
References a specific ministerial order (№996) and its associated instruction as the basis for further changes.
References the 2010 order #996 as the basis for this amendment.
· გამოქვეყნდა 27 ნოე. 2015
The article references a ministerial order amending instructions regarding tax administration.
· გამოქვეყნდა 19 ნოე. 2015
The change indicates a directive to amend an existing instruction (approved by Order #996) related to tax administration, without specifying the exact content of that amendment within article 20 itself.
· გამოქვეყნდა 7 აგვ. 2015
The amendment indicates a directive to implement changes within the instructions of the 'Tax Administration Law' as per order #996 of the Ministry of Finance dated December 31, 2010.
· გამოქვეყნდა 23 ოქტ. 2015
Allows amendments or additions to pre-issued tax decisions before customs declaration submission.
· გამოქვეყნდა 14 აგვ. 2015
Article 20 confirms this change is an amendment to the 2010 instruction on Tax Administration.
· გამოქვეყნდა 11 აგვ. 2015
The amendment references Article 20 as the legal basis for issuing this order, indicating it pertains to the authority to make changes to administrative instructions.
· გამოქვეყნდა 30 ივლ. 2015
This article confirms that changes are being made to the NII-06 annex and Declaration Annex 'A' regarding the categorization of income types and their associated reporting requirements.
A reference to the existing instruction being amended (instruction on Tax Administration) is made.
References and updates the instruction manual approved by Order #996 of the Ministry of Finance dated December 31, 2010.
References an instruction manual issued in 2010 that is being amended.
References a ministerial order (№996) as the basis for the amendment, establishing the legal authority for the changes.
The amendment modifies paragraph 4 of Article 20 by adding a new section (VII 1) to the instruction approved by the Minister of Finance decree #996 in 2010.
· გამოქვეყნდა 16 აპრ. 2015
References the legal basis for the changes within Tax Administration Law.
The amendment references a specific order (№996) from the Ministry of Finance regarding tax administration instructions, indicating an update to those instructions.
The amendment references an instruction issued by the Minister of Finance in 2010, indicating a revision to existing administrative guidelines related to tax administration.
The amendment enacts changes to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
· გამოქვეყნდა 24 თებ. 2015
References an instruction manual issued in 2010 that is being amended by this decree.
· გამოქვეყნდა 10 ნოე. 2014
The amendment confirms that this is an instruction issued based on a prior ministerial order, specifically the 'Tax Administration Law' of December 31, 2010, No. 996.
· გამოქვეყნდა 14 აგვ. 2014
References an instruction manual issued in 2010, indicating updates are being made to existing administrative guidance.
· გამოქვეყნდა 29 ივლ. 2014
The amendment references the authority under paragraph 4 of article 20 of the Law on Normative Acts as the basis for issuing this order.
· გამოქვეყნდა 29 ივლ. 2014
The amendment mandates changes to the instructions approved by the Minister of Finance in 2010, specifically regarding how discrepancies between employer reports and tax declarations affect non-taxable minimum refunds.
Instruction to amend instruction #996, specifically referencing changes to article 18 and attachment I-13
· გამოქვეყნდა 2 ივლ. 2014
The amendment clarifies that the changes are being made to the instruction approved by Order #996 of the Minister of Finance dated December 31, 2010.
· გამოქვეყნდა 21 მაი. 2014
References a specific ministerial order (№996) and its instruction manual as the basis for this amendment.
The instructions for completing Annex 'A' to the profit tax declaration are revised to allow for deviations from logical formulas with justification, clarify data consistency in rows 1-3, specify how totals from rows 1-13 are transferred, and indicate that rows 6.1-6.3 are informational.
Amends instruction #996 to incorporate the definition of a declarer of minimum tax exemption.
· გამოქვეყნდა 30 დეკ. 2013
The amendment mandates changes to the NV-01 Annex Part III of the Tax Administration Instruction approved by Order #996 of the Ministry of Finance of Georgia dated December 31, 2010.
· გამოქვეყნდა 5 სექ. 2013
The amendment indicates a directive to update instruction #996 of the Minister of Finance regarding tax administration with specific changes.
· გამოქვეყნდა 25 ოქტ. 2013
The amendment mandates changes to the instruction approved by Order N996 of the Ministry of Finance, indicating updates to internal procedures or guidelines related to tax administration.
The amendment references a specific instruction document issued in 2010 related to Tax Administration, indicating an update or correction is being applied to that existing guidance.
· გამოქვეყნდა 30 სექ. 2013
The amendment confirms that this order implements changes to the instruction approved by the Minister of Finance on December 31, 2010, N996.
The amendment mandates changes to the instruction approved by Order #996 of the Ministry of Finance dated December 31, 2010.
· გამოქვეყნდა 30 აგვ. 2013
The amendment references a change to an instruction manual approved by the Minister of Finance in 2010, but does not specify *what* within that instruction is changing. It only states 'the following changes are made'.
· გამოქვეყნდა 16 აგვ. 2013
References a legal basis for the changes being made – specifically Article 20 of the Law on Normative Acts, establishing authority for the Minister of Finance to issue this order.
· გამოქვეყნდა 8 მაი. 2013
The amendment details a change to an instruction document (№996) issued by the Minister of Finance in 2010, referencing its modification as per Article 4(20) of the law.
· გამოქვეყნდა 29 მარ. 2013
Instruction to the 2010 decree on tax administration is amended.
Reference to Article 20 of the Tax Code is made in the preamble, indicating a procedural link but no direct textual change within Article 20 itself.
· გამოქვეყნდა 26 თებ. 2013
Amendment of instruction #996 dated December 31, 2010, regarding Tax Administration
The change indicates an update to the instruction manual approved by the Minister of Finance in 2010, specifically referencing changes made within that document.
The III section of the Excise Declaration (დანართი NIV-01) has been completely revised to detail various types of excise calculations and adjustments.
References a specific ministerial order (№996) from 2010 that approves an instruction on tax administration; this change indicates updates to that underlying instruction.
The amendment mandates adding content to the instruction approved by the Minister of Finance decree #996, dated December 31, 2010, concerning tax administration.
· გამოქვეყნდა 8 აგვ. 2012
The amendment confirms that the changes being made are to the instruction approved by Order #996 of the Minister of Finance dated December 31, 2010.
The article specifies that the amendment concerns changes to the instruction approved by the Minister of Finance on December 31, 2010, No. 996.
Refers to article 20.4 of the Tax Code, indicating a connection to broader tax code provisions.
· გამოქვეყნდა 3 სექ. 2012
This article is purely procedural - it states that this order implements changes to an existing instruction. It doesn't change any substantive law, only *how* it's implemented.
References a ministerial order as the basis for the amendment, establishing legal authority.
References an instruction document issued by the Minister of Finance in 2010, indicating a procedural update regarding how amendments are implemented.
The amendment references article 20's paragraph 4 in relation to the legal basis for issuing this decree, but does not alter its content directly.
The amendment references an update to the instruction manual approved by the Minister of Finance on December 31, 2010, #996, concerning tax administration.
The amendment defines the types of services a personal tax advisor can provide to taxpayers, including information on legislative changes, consultations, assistance with reporting forms, dispute resolution, access to public information, claiming tax benefits, monitoring tax liabilities, and facilitating procedures like liquidation or refunds.
The amendment enacts changes to the instruction approved by Order #996 of the Ministry of Finance dated December 31, 2010, regarding tax administration.
The amendment specifies that the changes are being made to the instructions approved by the Minister of Finance decree #996 dated December 31, 2010.
References an instruction issued on December 31, 2010, #996, which is being amended.
References a ministerial order (№996) establishing instructions related to tax administration.
References an instruction manual (№996) approved by the Minister of Finance in 2010 as the basis for this amendment, establishing its legal foundation.
· გამოქვეყნდა 25 აპრ. 2012
The amendment adds a new Annex 'G' to the Withholding Tax Declaration, specifically for tracking refunded income tax related to salaries where relief has been applied.
References an existing decree (#996) as the basis for this amendment, establishing a legal foundation for the changes being made.
Authorizes changes to an existing instruction related to tax administration.
The amendment adds Article 86.1 to the Tax Administration Instructions, detailing procedures for excise tax exemptions under international treaties, including donor reporting requirements and registry checks.
The amendment confirms this is an instruction change related to the 2010 Tax Administration decree.
The amendment references Article 20 of the 'Law on Normative Acts', indicating this is a procedural update authorizing changes to existing tax administration instructions.
· გამოქვეყნდა 30 იან. 2012
The decree is issued based on paragraph 4 of Article 20 of the Law on Normative Acts.
The amendment mandates updating six specific annexes (I-09, I-10, I-11, I-16, I-18, and I-19) to the 2010 Tax Administration Law instructions with new versions.
The amendment references a ministerial order (№996) from December 31, 2010, establishing that changes are being made to instructions related to tax administration.
Addition of a new section VIII 'Transitional Provisions' to the Tax Administration Instruction, specifically Article 112 detailing requirements for form usage related to domestic goods supply.
Instructional update confirmation; specifies changes to the 2010 instruction #996 related to tax administration.
References a ministerial order (№996) from 2010 regarding tax administration instructions, establishing the context for subsequent changes.
References an instruction issued by the Minister of Finance in 2010 regarding tax administration, establishing a basis for the subsequent amendment.
References an instruction document (№996) related to tax administration that is being amended.
The amendment references a specific ministerial order (№996) from 2010 as the basis for the changes being implemented, establishing legal authority.
The amendment references Article 20 regarding the authority to issue instructions related to tax administration.
The amendment confirms that this is a ministerial order issued under Article 20.4 of the Law on Normative Acts, establishing the legal basis for the changes.
Clarification that the changes apply to legal relationships arising after July 25, 2011.
The amendment confirms that the changes are being made to the instruction approved by Order №996 of the Minister of Finance of Georgia dated December 31, 2010.
The amendment references the legal basis for the changes – Article 20, paragraph 4 of the Law on Normative Acts – and establishes the effective date as upon publication.
The amendment updates Appendix No. III-25 of the instructions for 'Tax Administration', detailing the format for reporting VAT amounts, including a specific line for turnover related to real estate creation/management/realization.
The amendment delegates authority to issue instructions regarding changes to the Tax Administration Code, specifically referencing the approval of an instruction manual.
The amendment references an instruction approved by Finance Minister Decree #996 in 2010, indicating a change to implementing regulations rather than core tax law.
The amendment references the instruction approved by the Minister of Finance on December 31, 2010, No. 996, indicating a procedural update to implementation guidelines.
The amendment updates the format of the 'Income Tax Annual Declaration' form (Annex II-04) by adding/modifying fields related to taxpayer identification, income sources, expenses, and tax liabilities. Specifically it adds fields for economic activity code, cessation date, and clarifies instructions on filling certain cells.
The amendment references the instruction approved by Order No. 996 of the Minister of Finance, but does not contain a specific clause change.
The amendment clarifies that it is being issued in accordance with paragraph 4 of article 20 of the Law on Normative Acts.
The amendment mandates adding content to the Tax Administration Instruction approved by Order #996 of the Ministry of Finance on December 31, 2010.
Amendment references a procedural article regarding normative acts, indicating this is an administrative update to existing regulations.
· გამოქვეყნდა 23 აგვ. 2011
The amendment confirms that this is an order to modify the instruction on tax administration approved by the Minister of Finance in 2010.
· გამოქვეყნდა 10 აგვ. 2011
References the instruction approved by the Minister of Finance decree #996 dated December 31, 2010 regarding Tax Administration
The amendment adds a new Chapter VII concerning fixed income tax to the Tax Administration Instructions.
This article confirms this is a ministerial order issued under the authority of Article 20.4 of the Law on Normative Acts, establishing that it's an amendment to existing instructions.
Amendment of Annex I-13 to the instruction approved by Order #996 of the Ministry of Finance, detailing the format of a tax payer's request.
This article is purely procedural - it confirms the issuance of this amendment order and references the legal basis for doing so (Normative Acts Law). It doesn't change substantive tax law.
The change indicates an amendment to the instruction approved by Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010, 'On Tax Administration'.
The amendment adds a new Chapter XIX 1 to the Tax Administration Instructions detailing the procedure for VAT refunds to foreign citizens on goods purchased in Georgia.
This article is a procedural statement regarding the issuance of this order and its relation to existing regulations; it doesn't alter substantive rules.
This is a procedural note indicating that the changes are being made by order of the Minister of Finance based on Article 20(4) of the Law on Normative Acts. It doesn't change substantive rules.
References a ministerial order as the basis for the amendment, establishing legal authority.
Addition of new content to the instruction approved by the order of the Minister of Finance of Georgia dated December 31, 2010 No. 996 'On Tax Administration'.
References a legal basis (Ministerial Order #996) for implementing changes to the instruction on tax administration.
· გამოქვეყნდა 2 მარ. 2011
Details amendments to the instructions approved by the Minister of Finance in 2010 regarding tax administration.
The change specifies that the amendment is made according to paragraph 4 of article 20 of the Law on Normative Acts, establishing the legal basis for the update.
The amendment implements changes to the instruction approved by the Minister of Finance on December 31, 2010, #996, as per Article 20(4) of the Law on Normative Acts.
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