Amendment to the instruction “On Administration of Taxes” approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010

Based on the amendment N4364-XIVმს-Xმპ entered into the Tax Code of Georgia on June 27 of this year, an amendment was made to the instruction "On Tax Administration" approved by the order N996 of the Minister of Finance of Georgia dated December 31, 2010, namely, according to the amendment: - Winnings received by citizens of foreign countries as a result of participating in games of chance in a system based or electronic form and/or in the games of betting house organised in a system based or electronic form and the amount withdrawn from a gaming account in a system based and electronic form, are exempted from income tax;

15-Nov-2024

Meeting regarding current customs issues

The Revenue Service has developed a program for holding systematic meetings with target groups, which provides for constant communication with taxpayers, receiving information about problematic issues from their side, processing and implementing relevant measures. Within the framework of the mentioned program, on November 20 at 3:00 p.m. of this year, the Revenue Service will hold a meeting with the interested parties in order to review current customs issues.

13-Nov-2024

Change in the procedure for implementation of veterinary border-quarantine control

We would like to inform you that from January 1, 2025, the technical regulation - Resolution N340 of July 18, 2019 "On approval of marketing requirements for poultry meat" of the Government of Georgia will be fully implemented. According to the mentioned technical regulation,

07-Nov-2024

November 15, 2024 is the due date for payment of property tax on property/land of individuals and land of enterprise/organisation

We remind you that an individual pays property tax on property/land and enterprise/organisation on land (treasury code 101001000) no later than November 15 of the current year. For detailed information on personal property tax, please see:

05-Nov-2024

Specific requirements for importing potato tubers into the country

According to the Resolution N404 of the Government of Georgia of July 2, 2020, from the countries where the following species of potato flea are common: Epitrix cucumeris (Harris), Epitrix papa sp. n.; Epitrix subcrinita (Lec.) Epitrix tuberis (Gentner), the import of potato (Solanum tuberosum L.) tubers (including those intended for planting) is permitted, subject to specific requirements for importing potato tubers into the country. In particular: in the section of the phytosanitary certificate - "Additional declaration" information shall be indicated that the potato tubers have been grown in a pest-free zone or the potato tubers have been washed or cleaned so that no more than 0.1% of the soil remains, or the potato tubers have been treated by an appropriate method and there is no risk of spread of harmful organisms.

05-Nov-2024

Amendment to the Order N22708 of July 8, 2019 of the Head of the Revenue Service “On Approving Methodological Guidelines for Determining a Person's Tax Obligations in Individual Cases”

Annex N11 was added to the Order N 22708 of July 8, 2019 of the Head of the Revenue Service “On Approving Methodological Guidelines for Determining Tax Obligations of a Person in Individual Cases,” which regulates the issue of determination of possible tax liabilities by the tax authority in connection with the receivables and/or paid advances of the taxpayer within the framework of the tax audit.

05-Nov-2024

Amendment to the instruction “On Administration of Taxes” approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010

On 15.10.2024, an amendment was made to the instruction “On Administration of Taxes” approved by Order No996 of the Minister of Finance of Georgia dated December 31, 2010, according to which Article 461 was added to the instruction “Consideration of several persons based in the territory of Georgia as a single person subject to VAT.”

21-Oct-2024