If not specified, a day shall be a calendar day. A day may be a business day or a calendar day. The timeframe set by this Code shall commence on the day following the performance of the relevant action. The timeframes set by this Code shall be determined by a specific calendar date or a period calculated in years, months or days and/or by reference to the appropriate circumstance.Ģ. ![]() Law of Georgia No 1886 of 26 December 2013 – website, ġ. Any international tax-related treaty that has been ratified by the Parliament of Georgia and that has entered into force shall prevail over this Code. When regulating tax matters, the terms and concepts of the legislation of Georgia used in this Code shall have the same meanings as they have in the respective legislation, unless otherwise provided for by this Code.ħ. To enforce the tax legislation of Georgia, the head of the Legal Entity under Public Law (LEPL) within the Ministry of Finance of Georgia – the Revenue Service (‘the Revenue Service’) shall issue orders, internal instructions and guidelines on application of the tax legislation of Georgia by tax authorities.Ħ. The Government of Georgia or the Minister of Finance of Georgia shall adopt/issue subordinate normative acts for enforcing this Code.ĥ. The tax legislation of Georgia in effect at the moment when tax liability arises shall be used for taxation.ģ. The tax legislation of Georgia comprises the Constitution of Georgia, international treaties and agreements, this Code and subordinate normative acts adopted in compliance with them.Ģ. Law of Georgia No 4906 of 28 June 2019 – website, ġ. Law of Georgia No 5942 of 27 March 2012 – website, ![]() This Code defines, in accordance with the Constitution of Georgia, the general principles of formation and operation of the tax system of Georgia, the legal status of tax payers and competent authorities, the types of tax offences, the liability for violating the tax legislation of Georgia, the procedure and conditions for appealing wrongful acts of competent authorities and their officials, the procedure for settling tax disputes, and governs the legal relations connected with the fulfilment of tax liabilities. Article 1 – Scope of regulation of the Tax Code of Georgia
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