On July 14-19, customs officers detected mediciens containing narcotic and psychotropic substances in ‘’Batumi Airport’’, ‘’Batumi Port’’ and in ‘’Gardabani border inspection point’’, between them was: 466 substances pills containing the drug and 13 pills of psychotropic substances in medicine.
On July 14, the annual session of the council, the supreme management body of the World Customs Organization (WCO), has started working in Brussels. On that forum Georgia is represented by Deputy Head of Georgia Revenue Service Vakhtang Lashkaradze and Head of the department for International Relations Samson Uridia.
We inform you that listed taxpayers and lawbreakers were using the stamps of mentioned taxpayers and cash register receipt outlines for preparation of false tax documents. Take into account that the Audit Department of Revenue Service in the process of inspection will review tax documents issued by the mentioned taxpayers with particular attention.
Is natural person conducting realisation of agricultural products obligated or not to use cash register?
Natural person, who does not use hired work force and conducts realisation of agricultural products obtained by personal or household agriculture, or produced (processed) by these products, is exempted from obligation to use cash registers.
What kind of tax return is submitted by person whose micro business status is cancelled during current year and he/she is transferred to ordinary taxation regime?
In mentioned case, person submits annual income tax return prior April 1st of the year following report year and charges income received during a year with 20% income tax.
Will a grant received by a natural person charged with income tax?
A grant received by a natural person is exempted from income tax. (Article 82-1.b, Tax Code)