March 1, 2019
Who is an income taxpayer?
Income taxpayer is:
Resident natural person or the person who is actually in the territory of Georgia for 183 days or more within any continuous 12 calendar months;
Resident natural person or the person who is actually in the territory of Ge...
February 1, 2019
A person registered or obliged to be registered as a VAT payer.
Compulsory registration binding upon:
• A person who carries out an economic activity and whose gross amount of operations to be taxed by VAT during any continuous 12 calendar month exceeds 100 000 GEL (...
TAX CODE of GEORGIA
December 21, 2019
Value Added Tax