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

General Provisions

1. Legal 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) Legal assessment of draft legislative and secondary standard acts elaborated within the Service or sent from other authorities;
b) Organization of elaboration of draft legislative and secondary normative acts regulating Service activities;
c) Organizational support of consideration and decision making on documents received by the Service with regards to preliminary issue of resolutions on tax reporting rules and/or tax liabilities to be fulfilled according to performed or to-be-performed operations;
d) Elaboration of draft legislative acts and method instructions related to legislation violation records management within the Service;
e) Ensuring issue of public information;
f) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
g) Fulfilling other tasks and assignments by Service management.

Department Management

1. The Department is headed by Head of Legal 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 a deputy who gets designated to a position and dismissed from it 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 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.
6. In case of absence of the Head of Department his duties will be executed by the Deputy Head of Department.