Information update date: 09 August 2012

Audit Department

Audit main division

1. Functions of audit sub-divisions N1, N2, N3, N4, N5, N6, N7, N8, N9 and N10 are:
a. Performance of desk and field Tax Audit in accordance with Tax Legislation, including those of reorganization/liquidation of enterprise;
b. In accordance to the rules and terms prescribed by tax legislation elaboration of Tax Audit reports, reviewing of audit data, if required, elaboration of appropriate reports (including those aimed at execution of Tax Dispute decisions) – with the purpose of submission of draft decisions on tax and/or sanction assessment, reduction or non-assessment as per the review results of audit data to Head/Deputy of Department, submission of materials to an appropriate Division of the Department;
c. In certain cases elaboration and review of Draft Tax Audit reports. Submitting them to the appropriate divisions and/or transferring them over to a Taxpayer along with appropriate annexes;
d. Making out of appropriate decisions and/or Tax Audit Reports in case of existance of corresponding basis (decisions made by Advisory Council of Audit Department and/or Mediation Council of Revenue Service regarding drafts of acts/reports)
e. Within the framework of Field Tax audits performing current control procedures of a Taxpayer’s activities or with the purpose of conducting such procedures arranging application to Tax Monitoring Department;
f. Proceeding from Audit Data submission of a proposal on carrying out counter tax audit to Head of the Department and/or ensuring submission of appropriate materials to corresponding Division;
g. With the objective of caring out Tax Control measures, making a decision on involving an expert, requesting information from a taxpayer and/or conducting current control procedures on taxpayer’s activities and/or appointment of examination, and submitting the information to appropriate Division - to elaboration appropriate draft order for Head/Deputy of the Department;
h. Within the scope of competence in case of  detection of Tax violation and/or administrative violation ensuring elaboration of appropriate violation reports and their immediate transfer to Audit proceedings division for further response;
i. In case of existence of crime signs providing audit materials to appropriate structural units with the purpose of transferring them to an investigatory agency and within the scope of competence cooperation with appropriate investigatory, control and other bodies to ensure performance of tax audit;
j. Participation in preparation of information and/or documentation prescribed by Section XIV of Tax Code of Georgia, if necessary, performing tax audit with the purpose of obtaining them;
k. Reviewing received tax audit related correspondence and ensuring submission of appropriate proposals to Department management;
l. Detecting gaps in tax legislation and submission of appropriate proposals to Department management;
m. Performance of other tasks assigned by management of Department.
2. Functions of Tax Audit Division 11 are:
a. Exercising authority prescribed by Paragraph 1 of this Article relative to movement of and clearance of goods within the customs territory of Georgia; (11.10.2011 N 9054)
b. Performing audit of goods after release;
c. Processing declaration data of goods selected for “blue corridor” and performance of further post-audit;
d. Participation in performance of tax control of taxpayers participating in foreign-economic relations;
e. Performance of other tasks assigned by management of Department.
Article 9. Withdrawn (15.09.2011 N7960)