Charter of Dispute Department of Legal Entity of Public Law – Revenue Service

General Provisions

1. Dispute Department (hereafter referred as department) of Legal Entity of Public Law – Revenue Service (hereafter referred as Revenue Service) is a structural unit of Revenue Service.
2. General supervision of activities of the Department are carried out by Director Genaral/curator deputy of the Revenue Service.
3. In its activities Department abides by the Constitution of Georgia, international agreements, Tax Code of Georgia, other normative acts and provisions.

Legal basis of the Department Activities

 Legal basis for the Department Activities are the law of Georgia “about Revenue Service”, Charter of Revenue Service, orders issued by Minister of Finance of Georgia, individual administrative acts issued by Director General of Revenue Service, this Charted and other legislative and sub-legal normative acts.

Functions of the Department

1. Within its competence Department ensures: (17.04.2012 N6331)
a. Representation of Revenue Service in Court and other disputes;
b. Implementation of procedures prescribed by law for the review of complaints submitted to Revenue Service;
c. Elaboration of ruling drafts for the results of complaint reviews;
d. Implementation of procedures prescribed by law for review of taxpayer considerations regarding, draft audit reports and alternative tax audits, submitted to Revenue Service;
e. Elaboration of draft rulings for the results of reviews of taxpayer considerations;
f. Review and preparation of appropriate information regarding tax agreement proposals submitted to Revenue Service;
g. Elaboration of tax agreement drafts in accordance to the decree of the Government of Georgia and implementation of other measures prescribed by law related to arrangement of tax agreement;
h. Review of correspondence of taxpayer, their representatives or other interested parties within the scope of competence;
i. Performance of other tasks assigned by management of Revenue Service;
2. Within the scope of competence presentation of proposals of legislative improvements, drafts of appropriate normative acts, instructions, method guidelines and procedure manuals to Law Department of Revenue Service.
3. Dispute department represents Mediation Council apparatus of Revenue Service as – body responsible for reviewing disputes and advisory to the Director General of Revenue Service.

Management of the Department

1. Department is managed by Head of Dispute Department (hereafter referred as – Head of Department), who is assigned and released to position by Director General of Revenue Service.
2. Head of Department has a deputy, who is assigned and released to position by Director General of Revenue Service.
3. Other employees of the Department are assigned to position and released from position by Director General of Revenue Service.
4. Head of Department within their competence:
a. Takes decisions, acts on behalf of Department;
b. Ensures the execution of the Constitution of Georgia, laws of Georgia, Presidential ordinances, Governmental decrees, orders of Minister of Finance, individual administrative acts issued by Director General of Revenue Service and other legal acts;
c. Carries out management, coordination and supervision of activates performed by structural units of the Department;
d. In necessary presents proposals regarding employee function and defining their personal responsibilities;
e. Presents proposals regarding employee encouragement or imposition of disciplinary responsibilities;
f. Answers to Director General of Revenue Service;
g. Is authorized to sign correspondence, related to Department activities, on behalf of Revenue Service;
h. Executes other authorities in accordance to Georgian law
5. In absence of Head of Department their responsibilities are carried out by Deputy Heads of Department.

Structure of Department

Structural units of Department are:
a) Litigation Division;
b) Complaint Division:
a. Mediation sub-Division;
c) Tax agreement Division.