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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

17 Jun

10

Excise Return
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.
Monthly Income Tax Return of natural persons having the status of a small business
Income tax return of a natural person on the supply of property/asset
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 161of the Tax Code of Georgia

Return of tax withheld at source
Monthly income tax return of a natural person setting up a slot club, organising of a game of chance or/and a betting house in a systemic-electronic form
VAT Return

 

Meeting regarding the changes made in the tax legislation

​​​​​​​The main values ​​of the Revenue Service are transparency and accountability, which implies the strengthening of high involvement of interested persons and publicity of information by the agency.

14-Jun-2024

Amendment to the instruction approved by the order N996 of the Minister of Finance of Georgia dated December 31, 2010

Regarding making changes to the order N996 of the Minister of Finance of Georgia dated December 31, 2010 “On Administration of Taxes”, by the order N198 of the Minister of Finance of Georgia of June 10, 2024, changes were made to the provisions related to gaming business.

14-Jun-2024

A new public decision of the Minister of Finance of Georgia was adopted

​​​​​​​The public decision N195 of June 7, 2024 of the Minister of Finance of Georgia "On VAT taxation of the exchange (barter) operation, during the provision of immovable property within the scope of this operation" was adopted.

14-Jun-2024

By the order of the Minister of Finance of Georgia, the “Reporting Rules for the Group of Multinational Enterprises” was approved.

​​​​​​​On the basis of Article 701, Part 4 of the Tax Code of Georgia, by the order N188 of the Minister of Finance of Georgia of June 4, 2024, the “Reporting rules for multinational enterprise groups” was approved, which will come into effect on January 1, 2025.

12-Jun-2024

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

On 27.05.2024, an amendment was made to the instruction “On Administration of Taxes” approved by Order N996 of the Minister of Finance of Georgia dated December 31, 2010, by which article 666 was added to the instruction after article 665, and the title of chapter XVI3 of the instruction was changed, namely

30-May-2024

Video instruction on tax audit

​​​​​​​ A video instruction showing the tax audit process and important issues related to it has been developed, which is intended for any interested person.

30-May-2024

The new procedural manual of the Revenue Service “On the Issuance of the Interim Tax Audit Act” was approved

On the basis of the Orders N9732 of the Head of the Revenue Service N9732 dated 25.04.2024, the procedural manual “On the Issuance of the Interim Act of Tax Audit” was approved, which regulates the procedure of issuing the interim act of tax audit, in case of the presence of appropriate grounds. 

30-May-2024

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