Taxes are paid on the Unified Treasury Code of the Uniform Treasury Account intended for taxes - 101001000. In accordance with the budgetary classification, the basis of tax registration by the State Treasury is the information of the legal entity of public law - the Revenue Service on the redistribution of taxes credited to the Unified Code in the form of taxes according to the actual tax liabilities.

A collector’s code identifies the budget revenue collector

The figures in Annex 2 shall specify the administrative-territorial unit of Georgia, the regional customs authority or the budget of the relevant level.

Annex 3 shall define the treasury codes that correspond to each type of budget revenues of the budgetary classification approved by the Minister of Finance of Georgia, on which the amount is paid, except for taxes.