The Charter of Taxpayers (hereinafter - the Charter) is the rights and obligations of taxpayers, cross-border persons and those using the services of LEPL - Revenue Service (hereinafter - the Revenue Service).

The purpose of the Charter is to improve tax/customs relations and create the right expectations when fulfiling tax and/or customs obligations or providing services.

_{Through the Charter, the statement of the Revenue Service includes the following:}

• activities in compliance with Georgian legislation and ethical norms;
• fair, objective and transparent administrative proceedings, based on the tax and customs legislation of Georgia;
• protection of the rights of the taxpayers and the interests of the state;
• taking responsibility provided for by law for the violation of the rights and legal interests of the taxpayers;
• providing correct information about tax and customs obligations and services available at the Revenue Service;
• providing all instructions or information in written or electronic form;
• equal treatment in the process of tax and/or customs administration or service delivery;
• protection of confidentiality of information in the Revenue Service in accordance with the law and in line with the established procedure;
• creation of the most favorable environment for raising voluntary legal compliance;
• ensuring the introduction of customer-oriented services, including the needs of persons with disabilities, using advanced technologies and modern approaches;
• taking strict measures against those who avoid paying taxes, declaring and/or fulfilling tax/customs obligations;
• cooperation with tax and customs administrations of various states and partner international organisations to prevent tax evasion and/or violation of tax/customs obligations.

It is your right to:

• represent your interests to the Revenue Service in person or through a representative;
• contact an authorized person of the Revenue Service in order to receive information related to your rights, obligations, procedures and services in terms of tax and/or customs;
• get acquainted with the information about you at the Revenue Service in accordance with the law;
• if necessary and in accordance with the law, request to add, edit, delete, update the information about you;
• in the process of exercising powers or making a decision, request the authorized person of the Revenue Service for the basis for exercising said powers or making the decision;
• benefit from tax and customs reliefs guaranteed by legislation;
• recover and/or include in the future tax/customs liability report the amount of overpaid tax and/or sanction in accordance with the rules established by law;
• in accordance with the rules established by law, recover and/or use the amount of the overpaid service fee to cover the service fee obligation to be paid later;
• when carrying out tax and customs control, request information about the basis and, if necessary, submit an explanation to the relevant authority of the Revenue Service;
• not comply with, but appeal against any unlawful act or request;
• demand compensation for damages caused as a result of an illegal decision or action in accordance with the law;
• receive competent, timely and consistent services;
• have information regarding the time required to receive the service, including in cases where the service cannot be delivered/ is delayed due to the complexity of the issue or other circumstances;
• appeal against the action or decision of the Revenue Service in the prescribed manner.

You are obliged to:

• faithfully fulfil the obligation provided for by the tax and/or customs legislation;
• register as a taxpayer before starting economic activity;
• pay taxes in the established terms in the amount and in the manner specified by the law;
• in order to determine the tax and/or customs liability, make a declaration, keep accounting and reporting in the prescribed form and manner;
• in accordance with the rules and conditions established by the legislation, submit all the information and documents needed to receive services at the Revenue Service, to fulfil tax and/or customs obligations;
• keep the documentation necessary for tax and/or customs administration in the manner and for the period established by law;
• in order to receive the requested service, pay the service fee on time and, if necessary, present a document confirming the payment of the service fee, except when such service is provided free of charge;
• comply with the legal requirements of the Revenue Service, as well as of the authorized person of the Revenue Service regarding the elimination of violations identified by the tax and/or customs legislation of Georgia;
• facilitate the authorized person of the Revenue Service to carry out the obligations and duties assigned by the law.