The natural person, whose taxable income received in the form of salary that is not exceeding 6000Gel, is entitled to receive PIT allowance. For instance, if taxable salary of the natural person for 2013 year was 6000Gel and he/she received the income with the amount of 4800GEL (6000-6000*20%), he/she will be eligible for PIT allowance. 

Income received in the form of salary is taxable salary (that can be obtained by an individual on hand or through bank in cash or noncash payment).  In particular, these are any wages or benefits that are paid to individual for his/her employment.

For instance: in 2013 year, the taxable salary paid to employee by his/her employer is 4000Gel and consequently the taxed amount of the salary received by the employee, 2400Gel (4000-4000*20%) was transferred to his/her bank account. Herewith the employer reimbursed the tuition fee for employee’s children, and transferred 2000Gel to educational institution so, 500Gel (2500*20%) was paid to the budget as a PIT. In addition, the paid taxable salary to the same employee by another B employer was 3000Gel and an individual received the taxed income with the amount of 2400GEL. In the mentioned case, the income received as salary of the particular employee is 9500GEL (4000+2500+3000).

Note: an individual will not be eligible for receiving the PIT allowance, as his/her taxable salary exceeds the limit of 6000Gel. 

 The PIT allowance is deducted from the income received in the form of salary that does not exceed the limit of 6000GEL

Case a: if the income of natural person received in the form of salary in 2013 year is 5700Gel, he/she is eligible to deduct from non-taxable 1800Gel and  receive tax allowance with the amount of 360GEL (1800*20%).

Case b: if the income of natural person received in the form of salary in 2013 year is 1700Gel, he/she is eligible to deduct the allowance from this income and fully refund paid PIT with the amount of 340Gel (1700*20%). If the natural person has arrears to the budget, it will be reduced by the amount of money that he/she would receive as tax allowance.

For instance, if the person has arrears to the budget with the amount of 200Gel and his income in the form of salary is 5700Gel, he/she is entitled to deduct from non-taxable 1800Gel. The PIT for this amount of money 360Gel will be reduced by 200Gel and individual will receive 160Gel (360-200).

 For the purposes of refunding PIT, the PIT exempted income salary is not considered in the taxable income salary below 6000Gel. For instance: If the natural person that participated in the war for territorial integrity of Georgia has an income salary with the amount of 8500Gel, he/she is entitled to benefit from the tax exemption of 3000 Gel that is established by the legislation, also he/she is entitled to deduct 1800Gel as deductible income from the 5500Gel (8500-3000) and consequently receive 360Gel (1800*20%=360) that is PIT paid for this amount of money.

 Individuals can determine whether they are eligible for PIT allowance (and therefore to request the refund) or not by submitting their ID number in the tax return that is available on the website of GRS _ www.rs.ge.

Natural person is entitled to submit tax return on deducting PIT allowance. The N-085 annex of ministerial order of 31th of December _ N996 “on administering taxes” sets forth the form of this tax return. The form will be available on the website of GRS  www.rs.ge from 1^st of April and individuals will be entitled to fill it electronically. 

Natural person is entitled to submit a tax return to GRS on deducting PIT allowance online (without leaving his/her home or office) or in appropriate bank offices.

Note: the submitted tax return on deducting PIT allowance is basis for registering an individual, consequently individual has no obligation to register as a taxpayer additionally. 

 The definition of individuals who can benefit from PIT allowance is conducted according to data submitted by employers to employees containing information on payments and withheld taxes for the relevant period. Herewith, the definition of individuals will be carried out on the bases of continuously updated information.

In the given case, he/she should address the employer in order to clarify the issue. If inaccuracy is detected, employer/employers are obligated to specify the forms submitted to GRS according to relevant period. 

In the given case, an individual should address the employer (employers) in order to get additional information. If inaccuracy is detected employer, (employers) are obligated to specify the forms submitted to GRS according to relevant period.

Note: after the specification of information by employer, (employers), individual is entitled to request for deduction of PIT according to rule established by legislation. 

The natural person is entitled to adjust the submitted tax return until September 30, 2014. 

The submitted return is reflected on taxpayers’ card automatically, on the date of registering the return. After that, within the 3-month period, for the purposes of refunding the money, Georgia Revenue Service notifies the State Treasury that performs the refunding of money within the 10-day period. 

The refunding of PIT allowance, considering the tax arrears of taxpayer, is performed on the bank account that is included in the tax return submitted by the same taxpayer.