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Issuing a permit for free trade point activities (23.09.2011 N 353 to take effect from December 1, 2011)
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20 working days 5 working days
|
Free of charge
GEL 100
|
|
Issuing a certificate of releasing a ship from sanitary control/of conducting ship sanitary control
|
1 working day Over 1 working day
|
400 Lari
200 GEL
|
|
Issuing a certificate allowing a vehicle to carry goods using seals (28.12.2010 N 414)
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4 hours
1 day
Over 1 day
|
400 Lari
300 Lari
200 Lari
|
|
Implementation of procedures associated with registration of excise goods carried by mail service for an individual including payment of excise and documentary stamp (excise) nominal value on behalf of the person responsible) and delivery to the destination specified by a recipient (28.12.2010 N 414)
|
|
Tenfold amount of excise rate at least GEL 10
|
|
Extension of goods declaration submission period without temporary storing in a warehouse with the purpose of automotive vehicle registration prescribed by goods positions 8701, 8702, 8703, 8704, 8705 and 8711 (the engine cubic capacity of which exceeds 50 cub.cm.) and 8716 (trailers and semitrailers) of foreign economic national product assortment (23.09.2011 N 353
|
|
Not to exceed 5 calendar days – GEL 20 per each calendar day; Exceeding 5 calendar days – GEL 100 + GEL 10 per each calendar day
|
|
Issuing of preliminary decision by a tax agency (except for cases prescribed by Sections 48 and 49) (10.08.2011 N 311)
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Over 20 working days
20 working days
|
GEL 10 000 for persons/entities with capital exceeding GEL 1 000 000 and/or with annual turnover exceeding GEL 10 000 000; GEL 5 000 for other persons/entities. GEL 30 000 for persons/entities with capital exceeding GEL 1 000 000 and/or with annual turnover exceeding GEL 10 000 000; GEL 15 000 for other persons/entities. Note: for the purposes of estimating charge amount the data of latest annual tax declaration submitted to a tax agency by a person/entity will be taken into account.
|
|
To approve document certifying write off of inventory invalid for further use.
(24.12.2012 N 22)
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|
5% of accounting cost but at least GEL 20 and at most GEL 5 000
|
|
Assigning a right to use computer generated and printed out special tax invoice for VAT taxable operations (field designation)
|
2 working days
|
GEL 10 000 – separation of 100 000 fields
|
|
Extension of field of computer generated and printed out special tax invoice for VAT taxable operations
|
2 working days
|
GEL 2 000 – extension of 100 000 fields
|
|
Issuing a permit for sale of seizured/tax bonded/mortgaged property to a taxpayer
|
1 working day 2 working days
|
GEL 500
GEL 100
|
|
Issuing a permit for authorizing a taxpayer to use seizured property
|
1 working day
2 working days
|
GEL 250
GEL 50
|
|
Issuing a permit for holding a new stage of promotional drawing
|
1 working day
3 working days
|
GEL 500 GEL 250
|
|
Issuing a permit certificate duplicate
|
1 working day
|
GEL 10
|
|
Issuing a consent for making changes in conditions of holding gambling and gainfull games
|
1 working day 3 working days
|
GEL 100
GEL 50
|
|
Making changes in gambling and gainfull game permits (facility location)
|
1 working day 3 working days
|
GEL 500
GEL 100
|
|
Service related to sealing of batching and metering devices at filling stations (13.01.2011 N21 to take effect from February 1, 2011)
|
|
GEL 12 per one seal
|
|
Providing GPRS and crypto module fiscal cash registers (26.07.2011 N 293)
|
|
GEL 290 per 1 csh register
|
|
Withdrawn (21.01.2011 N27)
|
|
|
|
Registration of equivalent documents of receipt
|
1 working day 3 working days
|
GEL 50 per 1 application GEL 20 per 1 application
|
|
Registration of simplified log book
|
1 working day
|
GEL 20
|
|
Issuing a certificate related to Tax arrear
|
10 working days
1 working day
3 working days
|
Free of charge
GEL 20
GEL 10
|
|
Execution of tax comparision act
|
10 working days
1 working day
3 working days
5 working days
|
Free of charge
GEL 250
GEL 100
GEL 50
|
|
Registration of seven-digit code for stationary facility of oil product seller
|
1 working day
|
GEL 50 per 1 facility
|
|
Extension of use period of oil product seller stationary facility
|
1 working day
|
GEL 50 per 1 facility
|
|
Registration of adjustment of oil product seller stationary facility (except for the person who registers or has registered the stationary facility seven-digit code to his/her name)
|
1 working day
|
GEL 50 per 1 facility
|
|
Recovery of taxpayer certificate
|
5 working days
1 working day
|
Free of charge
GEL 10
|
|
Transferring excessively paid amount from one tax type to another tax liabilities account
|
|
GEL 50 – up to GEL 5 000
GEL 200 – up to GEL 1 000 000
GEL 1 000 – over GEL 1 000 000
|
|
Issuing certificate for VAT zero rate application
|
10 working days
2 working days
5 working days
|
Free of charge
GEL 100
GEL 50
|
|
Issuing a certificate to prevent double taxation
|
30 calendar days 1 working day
5 working days
|
Free of charge
GEL 100
GEL 50
|
|
Issuing information related to performed goods operations (except for the case when the information is received within a customs clearance zore by goods declaring for using privileges prescribed by sub-paragraphs “d.d” and “d.e” of Article 199 of Tax Code of Georgia) (31.03.2011 N 152)
|
10 working days 3 working days
1 working day
|
Free of charge
GEL 20
GEL 50
|
|
Granting initial access to automated data base system “ASYCUDA” (18.11.2011 N 437)
|
|
GEL 200
|
|
Extension of bank guarantee period by enterprise or individual having access to automated data base system “ASYCUDA” (28.12.2010 N 414)
|
1 working day
3 working days
|
GEL 50
GEL 20
|
|
Advance tax rulling towards goods related to product code designation in compliance with foreign economic activities national product assortment (28.12.2010 N 414)
|
30 working days 10 working days 5 working days
|
Free of charge
GEL 250
GEL 500
|
|
Advance tax rulling related to designation of goods country rules of origin (28.12.2010 N 414)
|
30 working days 10 working days 5 working days
|
Free of charge
GEL 250
GEL 500
|
|
Allowing access to automated data base system “ASYCUDA” for warehouse, enterprise or individual for temporary storage application electronic declaration (28.12.2010 N 414)
|
20 working days 3 working days
1 working day
|
Free of charge
GEL 50
GEL 100
|
|
Issuing material type tax invoice form (including revised tax invoice) to a VAT payer registered entity (3.11.2010 N 337)
|
|
1 pcs. – 50 tetri
|
|
Clearance of goods (except for cases prescribed by tables 12, 66, 68, 75, 82, 821, 822, 86 and 87) (18.11.2011 N 437)
|
|
GEL 150 per one declaration for goods with tariff value up to GEL 3 000;
GEL 300 per one declaration for goods with tariff value from GEL 3 000 to GEL 15 000;
GEL 400 per one declaration for goods with tariff value exceeding GEL 15 000
|
|
At a request of a party concerned unloading goods from a vehicle within a customs clearance zone and loading to the same or other vehicle (21.12.2010 N 388)
|
|
1 ton – GEL 25
|
|
At taxpayer’s request estimating quantity of goods submitted by the taxpayer (28.12.2010 N 414)
|
|
1 kg – GEL 0.040,
1 cub.m. – GEL 0.20,
Under 1 sq.m. – GEL 30,
Over 1 sq.m. – GEL 30 + GEL 0.10 per each 1 sq.m.,
1 m – GEL 0.20,
1 pcs. – GEL 0.02
|
|
At taxpayer’s request designation of foreign economic activities national product assortment code by an expert (11.03.2011 N 121)
|
|
1 type facility – GEL 15
|
|
At taxpayer’s request estimation of market (retail, wholesale) and/or tariff value of movable property (goods) submitted by the taxpayer (28.12.2010 N 414)
|
|
1 type facility under GEL 100 – GEL 10, From GEL 100 to GEL 10000 – GEL 25, Over GEL 10 000 – GEL 150
|
|
At taxpayer’s request estimation of market and/or customs value of automotive vehicle (including 3500 kg) and/or trailer (including 3500 kg) and/or identification of specification figures (23.09.2011 N 368 )
|
|
1 automotive vehicle/trailer – GEL 40
|
|
At taxpayer’s request estimation of market and/or customs value of automotive vehicle (including over 3500 kg) and/or trailer (including over 3500 kg) and/or identification of specification figures (23.09.2011 N 368)
|
|
1 automotive vehicle/trailer – Gel 80
|
|
At taxpayer’s request estimation of mixed goods customs value (28.12.2010 N 414)
|
|
Under GEL 5000 – 3% of value but at least GEL 30, from GEL 5000 to GEL 100 000 – 2 % of amount exceeding
GEL 150 + 5000, from GEL 100 000 to GEL 1 000 000 – 1 % of amount exceeding GEL 2050+100 000 %, 0,8% of amount exceeding GEL 1 000 000
|
|
Clearance of goods imported by air freight (except for cases prescribed by Section 87) (18.11.2011 N 437)
|
|
Goods with customs value under GEL 3 000 – GEL 150 per one declaration; Goods with customs value from GEL 3 000 to GEL 15 000 – GEL 300 per one declaration; Goods with customs value exceeding GEL 15 000 – GEL 400 per one declaration
|
|
Clearance of goods amounting up to GEL 3 000 customs value declared in a simplified declaration by an individual within “Poti” Customs Clearance Zone or “Batumi Port” BCP. (24.05.2011 N 221)
|
|
GEL 20 per one declaration
|
|
Issuing a veterinary certificate to be used while exporting animals, cattlebriding primary products (26.01.2011 N 47)
|
|
GEL 50
|
|
Issuing a phytosanitary certificate/reexport phytosanitary certificate (26.01.2011 N 47)
|
|
GEL 25
|
|
Issuing a permit for importing phytogenous products subject to phytosanitary control (26.01.2011 N 47)
|
20 working days 10 working days 5 working days
1 working day
|
Free of charge;
GEL 10;
GEL 20;
GEL 25
|
|
Issuing a permit for import/transit of products subject to veterinary control (26.01.2011 N 47)
|
20 working days 10 working days 5 working days
1 working day
|
Free of charge;
GEL 20;
GEL 40;
GEL 50
|
|
Issuing a hygienic certificate for food products and food product related containers (tare) except for food products and food product related containers (tare) to be exhibited at an exhibition and/or to be submitted as a sample (26.01.2011 N 47)
|
|
GEL 50
|
|
Clearance of a vehicle declared by vehicle declaration (except for export and reexport) (7.06.2011 N 231)
|
|
GEL 150 per one declaration
|
|
Receipt of material form tax declaration (21.04.2011 N 183)
|
|
GEL 30 per one declaration
|
|
Assigning a micro business status to natural person. (25.03.2011 N 143)
|
|
GEL 10
|
|
Assigning a small business status to a entrepreneur natural person (25.03.2011 N 143)
|
|
GEL 20
|
|
Issuing a certificate related to enjoying tax benefit by entities implementing projects prescribed by international agreements (25.03.2011 N 143)
|
10 working days;
5 working days;
1 working day
|
Free of charge;
1 certificate – GEL 20;
1 certificate – GEL 50
|
|
For the purposes of Tax Code of Georgia identification of technical regulations related to production loss maximum limit amounts, goods output and other regulations associated with production process (18.11.2011 N 437)
|
Not to exceed two months
|
GEL 5 000
|
|
Before goods cross the Georgian customs border clearance of the goods registered by means of “ASYCUDA” by a person and declared in a declaration (except for cases prescribed by Sections 12, 68 and 75) (18.11.2011 N 437)
|
|
Goods with customs value under GEL 3 000 – GEL 100 per one declaration;
Goods with customs value from GEL 3 000 to GEL 15 000 – GEL 200 per one declaration;
Goods with customs value over GEL 15 000 – GEL 300 per one declaration
|
|
Before goods cross the Georgian customs border filling in declaration and clearance of goods on the basis of documents submitted by a person electronically (except for cases prescribed by Sections 12, 68 and 75) (18.11.2011 N 437)
|
|
Goods with customs value under GEL 3 000 – GEL 150 per one declaration;
Goods with customs value from GEL 3 000 to GEL 15 000 – GEL 300 per one declaration;
Goods with customs value over GEL 15 000 – GEL 400 per one declaration
|
|
Before goods cross the Georgian customs border filling in declaration and clearance of goods on the basis of documents submitted by a person in a material form (except for cases prescribed by Sections 12, 68 and 75) (18.11.2011 N 437)
|
|
Goods with customs value under GEL 3 000 – GEL 150 per one declaration;
Goods with customs value from GEL 3 000 to GEL 15 000 – GEL 300 per one declaration;
Goods with customs value over GEL 15 000 – GEL 400 per one declaration
|
|
Input of infprmation regarding continers/means of transport imported into the country without registration and provided by BCP’s ``Batumi Port``, ``Poti and Kulevi Ports`` and also Customs Clearence Department into the automated date base of the the Ministry of Internal Affairs.
|
|
GEL 50
|
|
Issuing a registration certificate within Customs Clearance Zone of Poti (except for cases of registration certificate simplified fill in, transit, export and reexport) (18.11.2011 N 437)
|
|
GEL 20
|
|
Clearance of goods declared in reexport by goods declaration submission (for automotive vehicles prescribed by goods positions 8701, 8702, 8703, 8704, 8705 and 8711 (the engine cubic capacity of which exceeds 50 cub.cm.) and 8716 (trailers and semitrailers) of foreign economic activities national product assortment) (23.09.2011 N 353 to take effect from December 1, 2011)
|
|
GEL 50
|
|
Registration of goods amounting to over GEL 10 000 imported by delivery GEL 300 Tax Agreement http://www.rs.ge/Default.aspx?sec_id=4895&lang=1
Tax agreement service (24.05.2011 N 221)
|
|
GEL 300
|
|
Authorizing a person to issue a special receipt on returning paid VAT amount for goods purchased by foreign nationals in Georgia (20.07.2011 N 286)
|
|
GEL 200
|
|
Repeated registration after cancellation of authority to issue a special receipt on returning paid VAT amount for goods purchased by foreign nationals in Georgia to a person (26.08.2011 N 324)
|
|
GEL 500
|
|
Based on the available data providing appropriate information to a person seeking to become a member of TIR mode and seeking TIR holder status to be submitted to vehicle forwarder association (26.08.2011 N 324)
|
|
1 working day – GEL 30 3 working days – GEL 15 10 working days – free of charge
|
|
Allowing access to automated “ASYCUDA” system with the purpose of confirming the arrival of goods at a warehouse, duty free or other destination (26.08.2011 N 324)
|
|
1 working day – GEL 200
3 working days – GEL 150
|
|
Assigning a status of international financial company or international enterprise (23.09.2011 N 353 to take effect from December 1, 2011)
|
|
1 working day – GEL 200;
3 working days – GEL 150
|
|
Allowing delivery couriers to web pages for electronic registration of delivery service receivers. (26.08.2011 N 324)
|
|
1 working day – GEL 200 3 working days – GEL 150
|
|
Agree on general ruls of gambling games
(27.12.2011 N 495)
|
|
GEL 10 000
|
|
Provide person, authorized to issue special receipt of VAT refund, with sticker.
|
|
One sticker – GEL 0.35
|
|
Issuing a permit for warehouse activities (23.09.2011 N 353 to take effect from December 1, 2011)
|
3 working days Less than 3 working days
|
Free of charge
GEL 100
|