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Natural person

Tax Assistant
Customs Assistant

მომდევნო ვალდებულება

საგადასახადო კალენდარი

15 Oct

11

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

VAT Return
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
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 calculation of fee for the use of natural resources. for more information, click here
Return of tax withheld at source
Quarterly calculation of fee for the use of natural resources. for more information, click here
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
Excise Return
Monthly Income Tax Return of natural persons having the status of a small business

 

The validity period of the service fees for the release of wheat flour, barley and bran into free circulation has been extended until March 1, 2025.

On 26.08.2024, an amendment was made to the Decree N96 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 Decree N388 of the Government of Georgia dated October 9, 2023.

30-Aug-2024

Amendment regarding electricity trading by electricity wholesale market entities on the electricity exchange

Chapter VII6 “Taxation and tax reporting of electricity trade and related activities on day-ahead and daily electricity markets (exchange)” was added to the instruction “On tax administration” approved by the order N996 of the Minister of Finance of Georgia dated December 31, 2010

26-Aug-2024

Change in the procedure for using the benefit provided for citizens of Georgia who have come back after staying abroad for more than 6 months.

From August 26, 2024, a new condition for the use of tax benefits provided for goods belonging to a natural person (Georgian citizen) who entered Georgia after staying abroad for more than 6 months under Article 199, subparagraph (d.d) of the Tax Code of Georgia will come into force

22-Aug-2024

Changes in the tax code regarding the participation of foreign citizens in games in a system based and electronic form

Based on the changes made in the Law of Georgia "On Organization of Lotteries, Games of Chance and other Prize Games", the Tax Code of Georgia has been amended, which will come into force on December 1 of this year, including:

12-Jul-2024

ESERVICES.RS.GE page update project

We remind you that the project “Changing the structure and design of the authorized user page (eservices.rs.ge)” 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.

02-Jul-2024

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.

02-Jul-2024

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:

01-Jul-2024

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