On March 25, Georgian citizen G.G. entered customs crossing point "Tsiteli Khidi" from the territory of Azerbaijan.
Georgia Revenue Service (Tax and Customs Administration-SPS Border Control Agency) is about to open new land customs crossing point (CCP) at the state border with the Republic of Turkey “Kartsakhi” (the name of the Turkish side of this CCP is Cildir/Aktas).
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)