Natural person
Tax Assistant
მომდევნო ვალდებულება
საგადასახადო კალენდარი
15 Dec
10
Excise Return
Current tax payment of income tax of entrepreneur natural person
Monthly calculation of fee for the use of natural resources. for more information, click here
A natural person of Georgia pays income tax on salary received from an international organization with diplomatic status in Georgia and / or a free industrial zone enterprise, which is not taxed at the source.
Return of tax withheld at source
Monthly Income Tax Return of a person setting up the organisation of a betting house in a systemic-electronic form
VAT Return
A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer
Information on taxation of goods at auction, direct sale or other types of sale in the case provided for in Article 1611 of the Tax Code of Georgia
Monthly Income Tax Return of natural persons having the status of a small business
Customs Assistant
November 15, 2022, is the due date for payment of property tax on property/land of natural persons and land of enterprise/organization
We would like to remind you that a natural person pays property tax on property/land and enterprise/organization on land no later than November 15 of the current year.
03-Nov-2022
A video tutorial on remote submission of small business applications has been developed
New video instruction has been developed regarding the submission of applications for small business status, change of activity, and cancellation of status from the authorized page of the Revenue Service, where the stages of submission of these applications are discussed in detail.
18-Oct-2022
A methodical instruction was approved on not considering non-essential losses of non-food goods detected in trade facilities as losses
According to the order of the Head of the Revenue Service N26094 of October 13, 2022, the methodical instruction "On not considering non-essential losses of non-food goods detected in trade facilities as losses" was approved, which is applied to the losses of commodity values detected from January 1, 2022.
17-Oct-2022
A video instruction has been developed regarding the submission of micro business applications remotely
A new video instruction has been developed from the authorized page of the Revenue Service regarding the submission of applications for granting micro business status, change of activity and cancellation of status, where the stages of submission of said applications are discussed in detail.
12-Oct-2022
November 1, 2022 is the due date for submitting the annual declaration of property tax of a natural person
The deadline for submission of the "annual declaration of property tax of a natural person" is November 1 of the current year. Please note, if the income of you and your family members exceeded 40,000 GEL as of 2021 and you or your family members own taxable property in the territory of Georgia, or regardless of the amount of income you or your family member(s) own taxable land, you will be required to file an annual personal property tax return.
11-Oct-2022
Amendment to the Tax Code of Georgia
An amendment was made to the Tax Code of Georgia in September of this year, in particular, Article 71 has been added, according to which, the relevant provisions defined by the Tax Code of Georgia for banking institutions apply to the payment account opened with the payment service provider, if he has included a legal entity in the electronic money scheme, as well as an individual entrepreneur registered in accordance with the legislation of Georgia and other organisational formations that do not have the status of a legal entity, as a payer.
07-Oct-2022
Taxpayers whose debt amounts to 25,000 GEL (recognized tax debt) will compulsorily switch to a special rule for issuing electronic tax invoices.
The Revenue Service of the Ministry of Finance informs you that taxpayers whose debt amounts to 25,000 GEL (recognized tax debt), from September 20 of this year, will compulsorily switch to a special rule for issuing electronic tax invoices. The mentioned change was specified in the order of the Head of the Revenue Service No. 3751 of February 16, 2022.
20-Sep-2022
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