Natural person, citizen to Georgia (except for enterprise-natural person, or person whose income is subject to tax at source or is exempted from tax) must provide to the tax authority the following documents:
a) Applications form;
b) ID certificate;
c) Certificate of attorney or any other certificate with legal power equal to certificate of attorney – if individual gets tax registered through representative.

Non-resident natural person, once tax liabilities occur, is liable to apply the Tax authority for registration purposes. 9-digit identification number will be assigned to non-resident natural person.   

Enterprise-natural person is registered by LEPL National Agency of Public Registry under the Ministry of Justice.

Natural person citizen to Georgia, except for those, whose income is subject to tax at source or exempted for tax, is liable prior to start of economic activity to apply tax authority with request to issue tax identification number.

According to Tax law of Georgia, tax registration cannot be revoked unless registered taxpayer dies.