Charter of the Administrative Department of a legal entity of public law – Revenue Service

General Provisions

1. Administrative Department (hereinafter referred to as Department) of a legal entity of public law – Revenue Service (hereinafter referred to as Revenue Service) represents a structural unit of Revenue Service.
2. Director General/Supervising Deputy Director General of Revenue Service undertakes general supervision of the Department activities.
3. In its activities Department is governed by the Constitution of Georgia, international agreements, Tax Code of Georgia, other normative acts of Georgia and this Charter.

Legal Basis for Department Activities

Law of Georgia “On Revenue Service”, Charter of Revenue Service, orders by the Minister of Finance of Georgia, individual administrative and legal acts of the Director General of Revenue Service, this Charter and other legislative and secondary normative acts of Georgia represent legal basis for Department activities.

Functions of the Department

1. Within its competence Department provides:
a) Elaboration of consolidated draft budget of Service system and its submission to the Ministry of Finance of Georgia;
b) Management of allocated funds with the purpose of fulfilling Service assignments and functions;
c) Preparing periodic expenditure accounts of the Service and submission to the Ministry of Finance of Georgia;
d) Accounting; 
e) Elaboration of quarterly and yearly financial and statistical reports;
f) Planning state procurement, undertaking state procurement procedures;
g) Receipt, distribution and control of fixed assets and inventories within the Service;
h) Material logistics of the Service system and proper organization of warehousing; 
i) Organization and control of records management within the Service;
j) Undertaking records management related to state secret correspondence;
k) Record keeping (archiving) in the Service;
l) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
m) Fulfilling other tasks and assignments by Service Management;
2. Within its competence Department makes provisions for elaboration of draft proposals on legislation improvement, appropriate standard acts, instructions, method guidelines and procedure manuals and further submitting them to Legal Department of Revenue Service.

Department Management

1. The Department is headed by Head of Administrative Department (hereinafter referred to as Head of Department) who gets designated to a position and dismissed from it by Director General of Revenue Service.
2. Head of Department has deputies who get designated to positions and dismissed from them by Director General of Revenue Service.
3. Other employees of the Department get designated to positions and dismissed from them by Director General of Revenue Service.
4. Head of Department within his/her competence:
a) Takes decisions, acts on behalf of the Department;
b) Makes provisions for compliance with the Constitution of Georgia, Laws of Georgia, decrees by the President of Georgia, resolutions by the Government of Georgia, orders by the Minister of Finance of Georgia, individual administrative and legal acts by Director general of Revenue Service and other legislative acts;
c) Undertakes management, coordination and supervision of Department structural units’ activities;
d) As necessary makes proposals related to determination of employees’ duties and their personal responsibilities;
e) Makes proposals on Department personnel encouragement (reward) or imposing disciplinary responsibility on them;
f) Accountable to Director general of Revenue Service;
g) Signs the correspondence associated with Department activities on behalf of Revenue Service;
h) Exercises other authority in compliance with the Georgian legislation.
5. In case of absence of the Head of Department his duties will be executed by the Deputy Head of Department.

Department Structure

Structural units of the Department are: 
a)Financial Division;
b) Procurement Division;
c) Economic Division: (12.03.2012 N3559)
c.a) Assets and Inventory Management Subdivision;
c.b) Transport Management and Maintenance Subdivision.
d) Records Management Division;
e) Archives Division;
f) Infrastructure Development Division.  (12.03.2012 N3559)