Graduated from the Faculty of Economics and Business of the Ivane Javakhishvili Tbilisi State University. Holds the degree of Master of Business Administration. Started his career in 2011 at the Investigation Office of the Ministry of Finance of Georgia. Since January 2021 to date – Director of the Analytics Department of the Revenue Service LEPL. Before that, had worked at various positions, including as a practitioner at the Special Research and Expertise Department of the Investigation Office of the Ministry of Finance of Georgia, as a chief inspector of the Analysis Division of the Investigation Office of the Ministry of Finance, as head of the Monitoring Division of the Tbilisi City Hall Internal Audit and Monitoring Department, as head of the administration of the Tbilisi Municipality City Hall, as a chief inspector/investigator at the Investigation Office of the Ministry of Finance of Georgia, as deputy head of the Shida Kartli and Mtskheta-Mtianeti Division of the Tax Monitoring Department of the Revenue Service LEPL, as deputy head of the Imereti and Racha-Lechkhumi Division of the Tax Monitoring Department of the Revenue Service LEPL, as head of the Tax Risks Management Division of the Analysis Department of the Revenue Service LEPL.

The main functions of the Analytical Department are to:

a) identify, manage, analyse and plan risks for the implementation of measures to ensure the payment of tax arrears;

b) control over the full and timely payment of taxes by taxpayers;

c) implement measures to ensure the payment of tax arrears (except for the sale of seized perishable goods), as well as select taxpayers and issue an appropriate individual administrative act for the purpose of seizing property and withdrawing cash at a cash desk;

d) identify a straw person for a taxpayer provided for by Article 246 of the Tax Code of Georgia;

e) review a taxpayer’s application for the sale of property and/or its part seized and/or encumbered with a tax lien / mortgage and draft a decision;

f) refine databases for data analysis;

g) implement general analytical procedures and generalise the information obtained, collect statistical and other information, conduct their comparative, summary analysis and, if necessary, provide the relevant departments with information;

h) select taxpayers for tax control and provide the relevant departments with information;

i) analyse the work of the tax risk management programme for the implementation of ongoing control procedures and provide the relevant departments with information on the results;

j) determine risk criteria and principles for tax audits, participate in the work of an automated risk management system, as well as monitor, analyse and transfer information about the results to the relevant departments;

k) review the risk profiles prepared by the Customs Department in connection with the determination of tax and / or customs obligations, observing appropriate confidentiality and prepare proposals and recommendations (if any);

l) determine risk criteria for fulfilling tax and / or customs obligations for import duties and submit them to the Customs Department to create risk profiles;

m) within its competence, process, analyse and transfer tax information received from the competent authorities of foreign states to a relevant addressee, as well as, within its competence, verify information with the competent authorities of foreign states and analyse the data received for implementing further measures;

n) ensure the implementation of the powers stipulated by the Agreement between the Government of the United States of America and the Government of Georgia on Improving the Quality of Compliance with International Tax Obligations and Implementing the Foreign Account Tax Compliance Act (FATCA);

o) review the proposals submitted to the Service on concluding a tax agreement and develop relevant information;

p) prepare a draft tax agreement in accordance with a decree of the Government of Georgia and implement other measures provided for by law in connection with the conclusion of the tax agreement;

q) process budget revenues according to the types of taxes, territorial units; maintain foreign trade statistics, as well as customs, tax and other relevant statistics;

r) organizationally support public dissemination of a commitment document;

s) within its competence, detect and prosecute offences;

t) within its competence, review the correspondence of a taxpayer, his/her representative and other interested persons;

u) within its competence, develop proposals for the improvement of the legislation;

v) exercise other powers provided by an individual administrative-legal act of the Head of the Service;

w) carry out certain tasks and instructions of the management of the Service.