Natural Person

Legal Person


ESERVICES.RS.GE page update project

We remind you that the project “Changing the structure and design of the authorized user page (” is underway at the Revenue Service, which aims to change the structure and design of the electronic forms/modules placed on the authorized page of the Revenue Service. The goal of the project is to make the authorized user page easier to be used for taxpayers and to adapt to their changing needs.


According to the changes made to the Tax Code, recognized tax debts incurred before January 1, 2021 will be written off for individuals

In the Tax Code of Georgia, as amended by the Law of Georgia N4197-XIVმს-Xმპ, subparagraph (d) was added to part 37 of Article 309 of the Code, according to which the recognized tax debt of a natural person, arising before January 1, 2021 and existing at the time of writing off, with accrued penalty, is subject to write-off.


Tax Obligations of an Entity in the Process of Dissolution

Article 72 on the Tax Liability of an entity in the process of dissolution were added to the instructions approved by the order N996 of the Minister of Finance of Georgia dated December 31, 2010 “On Tax Administration”. In particular:


Write-off of unpaid fees, fines, and surcharges for groundwater extraction

In accordance with Article 309, Part 145 of the Tax Code of Georgia, the Resolution N194 of the Government of Georgia dated June 14, 2024 was adopted, which approved the procedure for writing off unpaid fees, fines and surcharges provided for underground fresh water pumping.


Changes to the Gaming Business

In relation to the gaming business, the changes made in various normative acts came into force in June of the previous year.


Amendment to the Tax Code of Georgia

Amendment N4203-XIVმს-Xმპ to the Tax Code of Georgia came into effect on June 13 of this year. In particular, column 3 „Tobacco, tobacco products“ of the table of the first part of Article 188 of the Code „Excise rates on excise goods (except alcoholic beverages)“ was formulated with a new edition.


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.


ახალი ამბების გამოწერა

ახალი ამბები


Employees of the Tax Monitoring Department revealed the facts of storage and transportation of duty-free tobacco products for 3 months


Customs officers found undeclared cigarettes in Vale and Sarpi


Cognitive seminar for students

გასული სიახლეები





Customs check