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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

17 Jun

10

Excise Return
Monthly calculation of fee for the use of natural resources. for more information, click here
A natural person of Georgia pays income tax on salary received from an international organization with diplomatic status in Georgia and / or a free industrial zone enterprise, which is not taxed at the source.
Monthly Income Tax Return of natural persons having the status of a small business
Income tax return of a natural person on the supply of property/asset
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
Monthly income tax return of a natural person setting up a slot club, organising of a game of chance or/and a betting house in a systemic-electronic form
VAT Return

 

A new methodological instruction of the Revenue Service has been approved

According to the order №7630 of the Head of the Revenue Service of April 5, 2024, the methodical instruction “On the calculation of the fee for the use of natural resources” was approved.

15-Apr-2024

Updated List of Construction Products

​​​​​​​From January 1, 2025, the amendment "On the Approval of the Technical Regulation on Construction Products" came into effect in the Resolution №476 of the Government of Georgia dated October 1, 2018, by which the list of construction products (Annex VII) was suggested with an updated edition and new construction products were added.

08-Apr-2024

Based on the orders of the head of the Revenue Service, the maximum limit norms of natural loss on various goods were approved

​​​​​​​Based on the orders of the head of the revenue service, the maximum limit norms of natural loss were approved for the following goods: soybean meal, sunflower meal, fuel oil, lubricating oil, methyl tert-butylene ether, vacuum gas oil. The maximum limit norms of natural loss on the mentioned goods were approved for various processes, namely:

03-Apr-2024

Change in the annual income tax declaration (Appendix D - accounting of loans)

From 01.08.2023, according to the amendment made in the instruction „On Tax Administration” approved by the order N 996 of the Minister of Finance of Georgia dated December 31, 2010, the information on loans issued and received was subject to reflection in the annual income tax declaration. The aforementioned is filled in the appendix D of the annual income tax declaration. Please note that filling out the information is mandatory.

20-Mar-2024

Changes related to the leasing of stationary trading facilities and non-stationary trading places in the market area

On 14.03.2024, an amendment was made to the instruction “On Administration of Taxes” approved by Order N 996 of the Minister of Finance of Georgia dated December 31, 2010, according to which 395 articles were added to the instruction.

18-Mar-2024

Fees for the release of wheat flour, barley and bran into free circulation have been postponed until September 1, 2024

​​​​​​​On February 26 of the current year, an amendment was introduced to the Resolution N 96 of March 30, 2010 of the Government of Georgia "On approval of fees and their rates for the provision of services by the LEPL Revenue Service" and Resolution N388 of the Government of Georgia dated October 9, 2023.

28-Feb-2024

About the Introduction of Container Fee in the Territory of Batumi Municipality

On February 26, 2024, Resolution N 2 of the City Council of Batumi Municipality "On the Introduction of Container Fees in the Territory of Batumi Municipality" was adopted and will come into effect on February 29, 2024, by which a container fee is introduced in the territory of Batumi Municipality and the fee rate is set at 30 GEL for 1 container

28-Feb-2024

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