The following individuals are subject to natural resources consumption duty:
 a) individuals, conducting activities that in accordance with legislation require licensing;
 b) individuals, consuming wood resources out of state forest resources;
 c) individuals, consuming wood resources extracted as a result of special felling;
 d) individuals, hunting animals/birds and therefore affecting their natural habitat.
  (Article 3, law on ``Natural Resources Consumption Duty``).

Taxpayer submits calculation and pays due duties:
a) for water resources consumed for agricultural purposes - before December 1;
b) for wood resources consumed out of forest resources – before or on the 15th day of the month following the month of wood resources extraction but no later than their transportation from forest;
c) for wood resources extracted as a result of special felling – before  transfer of wood resources, extracted as a result of special felling, from Service Agency under the Ministry of Finance to the purchaser;
d) For minerals consumption – upon obtaining license on extraction of the         minerals according to annually extractable amount of minerals (in equal parts throughout year) that is determined by minerals extraction plan, but if factual amount of minerals extracted throughout the year do exceed the one determined by extraction plan, in accordance with factual amount extracted.  
Due date to obtain license for each type of mineral is as follows:
- for minerals (except for mineral waters, underground fresh water and carbon dioxide) consumption – once in 6 months but no later than 15th day of the month following each 6th month;
- for mineral waters and underground fresh waters consumption – no later than 15th day of the month following each quarter;
- for carbon dioxide’s (gas CO2) consumption – on monthly bases, no later than 15th day of the month following the reporting month,

Comment: the above described regime for payment of natural resources consumption duty does not extend to those individuals who obtained natural resources extraction/consumption license for purposes to examine/extract minerals and for the period of examination.  If examination required extraction of minerals, individual is liable to pay natural resources consumption duty on the amount of minerals extracted no later than 15the day of the month following the month of extraction;
e) for fish consumption by fishing license holders – on annual bases, no later than July 5;
f) for hunting – before or on the 15th day of the month following the month when hunting license has been obtained but no later than hunt starting date;  
g) for other natural resources consumption – no later than 15th day of the month following the accounting period;
h) the natural resources consumption duty payer is entitled not to provide a calculation for consumption of natural resources specified in sub-paragraphs “d” – “g” if calculation has already been provided and no changes are made to the number of subject to duty prescribed by the license.

Duty on mineral consumption is subject to pay upon obtain of license on mineral extraction according to annually extractable amount of minerals (in equal parts throughout year) that is determined by minerals extraction plan, but if factual amount of minerals extracted throughout the year do exceed the one determined by extraction plan, in accordance with factual amount extracted.   

Example: individual obtained license on mineral extraction, according which, license is valid for 5 years (05.02.2012-05.04.2012), the gross maximum amount of minerals subject to extraction is determined as 60 000 cubic meter, and the amount of minerals subject to annual extraction according to annual extraction plan determined by  license issuer equals to 12 000 cubic meter. In that case, duty payer will provide tax authority with duty calculation prior to September 15, 2012 and the amount of taxable duty will calculated based on 6 000 cubic meter
(12 000 cubic meter/2).
 

The rate of duty varies by types of natural resources.

The Georgia Revenue Service and Natural Resources Agency under the Ministry of Power and Natural Resources. 

License holder is not exempted from the tax on land.

Taxable object for natural resources fee is volume of natural recourses in the territory of Georgia (including territorial waters, airspace, continental shelf and special economic zone), in particular:

a)      volume (quantity) of minerals (quantity);

b)      volume (quantity) of timber resources of forest fund;

c)      volume (quantity) of non-timber forest resources (including fir cones);

d)      volume (quantity) of water resources;

        e)      volume (quantity) of wildlife resources. 

Expenses of preparatory service for extracting natural resources and carrying out geological research are deducted from gross income in the form of depreciation expenses, according to depreciation norms envisaged in Article 111 of Tax Code of Georgia, with the value of 20 %, from the value balance of the group.