On December 7th a Georgian national traveling from Turkey arrive at border crossing point – “Sarpi”, customs examination revealed the existence of undeclared gold with the total weight of 466.05 gr. Total value of the goods was estimated at 29313,53 Laris.
On 5th of December during the luggage exanimation of an Armenian citizen S.A. customs officers stationed at “Vale” border crossing point discovered 90 tablets of “Balirica” – preparation containing psychotropic substances.
We inform you that listed taxpayers and lawbreakers were using the stamps of mentioned taxpayers and cash register receipt outlines for preparation of false tax documents. Take into account that the Audit Department of Revenue Service in the process of inspection will review tax documents issued by the mentioned taxpayers with particular attention.
Is natural person conducting realisation of agricultural products obligated or not to use cash register?
Natural person, who does not use hired work force and conducts realisation of agricultural products obtained by personal or household agriculture, or produced (processed) by these products, is exempted from obligation to use cash registers.
What kind of tax return is submitted by person whose micro business status is cancelled during current year and he/she is transferred to ordinary taxation regime?
In mentioned case, person submits annual income tax return prior April 1st of the year following report year and charges income received during a year with 20% income tax.
Will a grant received by a natural person charged with income tax?
A grant received by a natural person is exempted from income tax. (Article 82-1.b, Tax Code)