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Legal Person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Nov

9

Excise Return
Enterprise/organisation pays property tax on taxable land
Monthly calculation of fee for the use of natural resources. for more information, click here
Monthly Profit Tax Return
Max reporting on taxable operations carried out by Free Industrial Zone Enterprise
VAT Return
A computation of reverse charge VAT amount by a person not registered as a VAT Taxpayer

Information on taxation of goods at auction, direct sale or other types of sale in the case provided for in Article 161of the Tax Code of Georgia

Return of tax withheld at source

 

Change in the procedure for implementation of veterinary border-quarantine control

We would like to inform you that from January 1, 2025, the technical regulation - Resolution N340 of July 18, 2019 "On approval of marketing requirements for poultry meat" of the Government of Georgia will be fully implemented. According to the mentioned technical regulation,

07-Nov-2024

November 15, 2024 is the due date for payment of property tax on property/land of individuals and land of enterprise/organisation

We remind you that an individual pays property tax on property/land and enterprise/organisation on land (treasury code 101001000) no later than November 15 of the current year. For detailed information on personal property tax, please see:

05-Nov-2024

Specific requirements for importing potato tubers into the country

According to the Resolution N404 of the Government of Georgia of July 2, 2020, from the countries where the following species of potato flea are common: Epitrix cucumeris (Harris), Epitrix papa sp. n.; Epitrix subcrinita (Lec.) Epitrix tuberis (Gentner), the import of potato (Solanum tuberosum L.) tubers (including those intended for planting) is permitted, subject to specific requirements for importing potato tubers into the country. In particular: in the section of the phytosanitary certificate - "Additional declaration" information shall be indicated that the potato tubers have been grown in a pest-free zone or the potato tubers have been washed or cleaned so that no more than 0.1% of the soil remains, or the potato tubers have been treated by an appropriate method and there is no risk of spread of harmful organisms.

05-Nov-2024

Amendment to the Order N22708 of July 8, 2019 of the Head of the Revenue Service “On Approving Methodological Guidelines for Determining a Person's Tax Obligations in Individual Cases”

Annex N11 was added to the Order N 22708 of July 8, 2019 of the Head of the Revenue Service “On Approving Methodological Guidelines for Determining Tax Obligations of a Person in Individual Cases,” which regulates the issue of determination of possible tax liabilities by the tax authority in connection with the receivables and/or paid advances of the taxpayer within the framework of the tax audit.

05-Nov-2024

Amendment to the instruction “On Administration of Taxes” approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010

On 15.10.2024, an amendment was made to the instruction “On Administration of Taxes” approved by Order No996 of the Minister of Finance of Georgia dated December 31, 2010, according to which Article 461 was added to the instruction “Consideration of several persons based in the territory of Georgia as a single person subject to VAT.”

21-Oct-2024

Amendment to the Resolution N153 of the Government of Georgia of April 13, 2023 “Rules for customs control of safety of food/feed of non-animal origin”

From November 1, 2024, an amendment to the “Rules for customs control of safety of food/feed of non-animal origin” will be implemented, according to which the lists of goods subject to control will be updated.

21-Oct-2024

Amendment regarding cancellation of electronic tax invoice and special invoice for oil products

According to the amendment made by the order N341 of October 15, 2024 in the instruction approved by the order N996 of the Minister of Finance of Georgia “On Administration of Taxes” dated December 31, 2010, the seller (supplier) is authorized to programmatically submit to the buyer (receiver) a request for the cancellation of the tax invoice issued in electronic form and the special invoice for petroleum products, which has not been submitted by any party with the corresponding appendix to the VAT tax declaration, and if it is submitted by any party with the corresponding appendix of the VAT tax declaration, the cancellation request will be submitted to the buyer (receiver) if the relevant person, on the basis of an appeal to the tax authority, has removed the tax invoice and the special invoice for petroleum products from the relevant appendices of the tax declaration.

17-Oct-2024

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