Tax Disputes in Georgia: The Current System and Prospects for Development

January 13, 2015

In recent years, the number of disputes between the Revenue Service of Georgia (“GRS”) and taxpayers (the “Tax Disputes”) increased substantially due to the increased number of tax audits conducted by the GRS.

Currently, Georgian legislation provides for a complex system for the resolution of Tax Disputes. In particular, there are a number of forums for Tax Dispute resolution, including: (i) mediation councils at the GRS; (ii) the tax dispute resolution council of the GRS; and (iii) the Tax Appeals Council of the Ministry of Finance (the “Tax Appeals Council”). Finally, the common court system of Georgia also deals with the resolution of Tax Disputes. This article will provide you with a short overview of how tax disputes are handled in Georgia.

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