Graduated from the Business Administration Faculty of the Ivane Javakhishvili Tbilisi State University and the Faculty of Law of the Samtskhe-Javakheti State University. Started his career in 2007 as a large business loan expert at the Standard Bank JSC. In January 2020 was appointed as Head of the Analysis Department at the Revenue Service LEPL after he had worked at various positions, including as an accountant at Transmshen JSC, as a practicing auditor at the State Audit Office of Georgia, as a chief inspector/investigator at the 2nd division of the Tbilisi Main Division of the Investigation Department under the Investigation Office of the Ministry of Finance of Georgia, as deputy head of the statistics and analysis division of the Investigation Office of the Ministry of Finance of Georgia. Since 22 January 2021 to date – Director of the Audit Department of the Revenue Service LEPL.

The functions of the Audit Department are:

a) (removed - 18.03.2014, №80);

b) (removed - 12.04.2013, №106);

c) (removed - 12.04. 2013, №106);

d) (removed - 18.03.2014, №80);

e) within its competence, organising and carrying out tax control measures against taxpayers (including at the initiative of a taxpayer);

e¹) (removed - 17.12.2019, №394);

e²) (removed - 17.12.2019, №394);

f) (removed - 17.12.2019, №394);

g) development of proposals on standards for the preparation, conduct and evaluation of tax audits;

h) within its competence, processing, analysing tax information received from the competent authorities of foreign states and delivering it to the relevant addressee;

i) within its competence, preparation of proposals for the improvement of legislation;

j) within its competence, reviewing the correspondence of a taxpayer, his/her representative and other interested person;

k) exercising other powers provided for in an individual administrative-legal act of the Head of the Service;

l) carrying out certain tasks and instructions of the management of the Service.