Tax control can be performed only by tax authorities. Tax control procedures shall not reasonably disturb the ordinary course of business of a taxpayer and shall not suspend its activity.

On 18 January 2021, the Order of the Minister of Finance of Georgia on Amendments to the Order "On Tax Administration" was published on the website of the Legislative Herald of Georgia.

The Georgian authorities are planning to revise their tax policy that came into force in January 2021.

The tourism sector, which employs about 150,000 people, has been hit tremendously by the COVID-19 pandemic.

The tax debts collection strategy in Georgia is changing from automatic fiscal punishment approach to a preventive measures' implementation style. Previously, in case of any kind of tax debt, regardless...

Obtaining a Georgian Tax ID number is essential for anyone planning to engage in economic activities within Georgia.

Recent amendments to the Georgian Tax Code (GTC) introduce important updates to the way tax enforcement actions are managed. Effective from April 2025, new rules will impact the suspension of the tax limitation period...

Georgia has introduced several noteworthy amendments to its tax legislation, effective from November 2024, aimed at simplifying procedures, clarifying compliance requirements...

It is planned that the new Customs Code will come into force on January 1, 2019.

During an era defined by rapid economic changes, Georgia has emerged as a pioneer.

An amendment was made to the Resolution of the Government of Georgia of March 30, 2010 No. 96, which provides the introduction of a new condition for the payment of service fees to the Revenue Service.

Georgia has revolutionized its VAT refund system by implementing an automated, risk-based mechanism that returns surplus VAT directly to company bank accounts within 5-7 business days. This digital transformation, aligned with EU standards under the Georgia-EU Association Agreement, eliminates bureaucratic delays and injects over GEL 1 billion annually back into the economy. How does this automated system provide Georgian companies with a strategic competitive advantage in global markets?

Discover the nuances of Georgian tax residency, from benefits like low tax rates and exemptions to criteria such as physical presence or the High Net Worth Individual program in this article.

If you're asking, "What are construction laws in Georgia, and how do they affect small business entrepreneurs?" recent legislative updates provide clarity.

Following amendments adopted on June 27, 2025, Georgia recently introduced a set of tax benefits to support innovative startups, small and medium-sized enterprises (SMEs), and research and development...

Under the Tax Code of Georgia there are no significant risks for hiring freelancers instead of full-time employees. In general tax agent liabilities of businesses applicable to taxation of payments to freelancers...

Electronically supplied services are those delivered over the internet or an electronic network, that are essentially automated, require minimal human intervention, and cannot be provided without information technology.

Переезд сотрудников за рубеж может повлечь изменение их налогового статуса.

Tax administration procedures are conducted by Legal Entity under Public Law (LEPL) within the Ministry of Finance of Georgia – the Revenue Service.