A meeting was held between the Director General of the Georgie Revenue Service - Mr. Giorgi Tabuashvili and the Main Tax Advisor of the TIWB initiative of the Organization for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) - Mr. Martin Bergwerff who is visiting Georgia in official capacity.
From August 15th to August 21 th 215 cases of tax violation were revealed throughout the country as a result of on-going control measures taken by the Monitoring Department of the Revenue Service.
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)