A New Public Ruling of the Minister of Finance Has Been Issued

On 3 July of the current year, Public Ruling N 208 of the Minister of Finance was published regarding the taxation of assets transferred by a person in exchange for an interest in an enterprise, as well as distributions made in kind to a partner upon the liquidation of an enterprise or the reduction of its capital.

07-Jul-2026

New Types of Permits Introduced in the Gaming Business Sector

On 3 July of the current year, amendments were made to the legislation regulating the gaming business, introducing new types of permits and defining a permit fee for each of them. In particular:

07-Jul-2026

Another Online Information Session on Recent Tax Developments to Be Held

On 8 July of the current year at 2:00 p.m., another online information session will be held to familiarize interested parties with the latest developments and current issues within the agency. The following topics will be discussed:

02-Jul-2026

The requirement to have the simplified income and expense record book sealed has been abolished

Pursuant to the amendments introduced to Order N996 of 31 December 2010 of the Minister of Finance of Georgia on Tax Administration, which enter into force on 1 August of the current year, persons entitled to use the simplified income and expense accounting method and who maintain a Simplified Income and Expense Record Book will no longer be required to submit the book to the tax authority for sealing.

26-Jun-2026

New Public Rulings of the Minister of Finance Have Been Adopted

On May 14 of the current year, two new public rulings of the Minister of Finance were adopted:

18-May-2026

Write-off of excise goods marked with excise stamps produced in Georgia

Based on the amendments made this year to the Orders of the Minister of Finance of Georgia N994 and N996 of December 31, 2010, the application “Confirmation of the document for writing off expired and/or unsuitable commodity-material values” has been supplemented with the checkbox “Excise goods marked with excise stamps produced in Georgia”, which must be marked by the taxpayer in the event that he/she is writing off the specified category of goods.

30-Apr-2026

The Revenue Service has prepared a new questionnaire

The Revenue Service has prepared a questionnaire “Tax liabilities arising from the gift/sale of property to an individual for income tax purposes”

22-Apr-2026