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

General Provisions

1. Service 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 General /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.
4. Department has its own stamp
5. Legal address for the Department is: Tbilisi, Aleksidze str. N1

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.

Department’s Relations with Third Parties

1. Department is a Tax Authority within the Revenue Service.
2. When caring out its functions Department acts on Behalf of State
3. Department is independent in executing its obligations and when necessary cooperates with other governmental authorities.

Delegation of Powers

1. When resolving separate issues, Head of the Department can delegate powers to Department employees.
2. Department employees are prohibited from transfer of powers and obligations granted to them in accordance with Georgian law.

Functions of the Department

1. Within its competence Department ensures:
a. Issuing seals for excise stamps, tax invoice, signs verifying gambling fee payment, dosing units and/or metering devices at filling stations;
b. Issuing, revising and cancelling permits for each type of gambling and other gainful games, approval of arranging a new stage of a lottery, managing official permit register of gambling and other gainful games;
c. Assigning and cancelling grant or humanitarian aid status for import goods, assigning and cancelling status of an international financial company, special trading company, international enterprise, to an enterprise/financial institution; (20.10.20111 N 9304)
d. Directing of administrative proceedings related to assigning, recovering, depriving and cancelling the status of a charitable organization to an organization, assigning resident status to an individual holding considerable property, assigning and cancelling a large taxpayer status to a taxpayer;
e. Selection of candidates to be assigned “Golden List” participant status (to be enlisted in “Golden List”);
f. Issuing certificates on use of tax benefits to organizations implementing projects prescribed in international agreements. Issuing appropriate certificates on preventing double taxation based on international agreements;
g. Registration and withdrawal of intellectual property in intellectual property register;
h. Within the scope of competence taxpayer registration, providing service to taxpayers, data processing, maintenance of taxpayer personal card of registration, receiving and issuing of appropriate taxpayer information;
i. Providing information-consultation service to interested parties, providing personal tax agent services to taxpayers;
j. Managing state register of cash register models;
k. Processing of budgetary income according to tax types and territorial entities. Maintaining statistics of foreign trade, tax and other appropriate statistics;
l. Monitoring of complete and timely tax payments by taxpayers. Performance of measures on ensuring payment of tax arrears, except for cases prescribed by Paragraph 244 of Tax Code of Georgia;
m. Organizational support of public distribution of a document determining liability;
n. Within the scope of competence authorizing and revoking access of persons to automated data system “ASYCUDA”;
n1. Issuing, revising and canceling of warehouse and free trade point operation permits. Managing official permit register of warehouse and free trade point operation; (16.01.2012 N410)
n2. Granting and revoking of authority to issue special Value Added Tax (VAT) reimbursement receipt, entering information regarding authorized sellers into electronic system (5.07.2011 N3719)
n3. Marking of excise stamps designated for export commodity operations by means of identification; (1.11.2011 N 9743)
n4. Development of classifiers for warhorses, free trade points, “Golden List” participant warhorses, postal carrier parcel storage warhorses and other temporary storage areas; (16.01.2012 N410)
o. Records management of tax and administrative violations;
p. Performance of other tasks and instructions issued by Revenue Service Management, execution of other tasks prescribed by law.
2. Within the scope of competence development and presentation of proposals of legislative improvements, drafts of appropriate normative acts, instructions, method guidelines and procedure manuals to Law Department of Revenue Service.
3. Within the scope of competence, structural units and structural sub-units of the department, prepares information regarding ongoing Tax Disputes in Dispute Resolution Board by the Ministry of Finance of Georgia or the Revenue Service and provides Dispute Resolution Board by the Ministry of Finance of Georgia or the Revenue Service with appropriate data and documents.

Department Management

1. Department is managed by Head of Service 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 First Deputy and Deputies, who are 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 his competence:
a. Makes decisions, acts in behalf of Department, represents Department in relations with other governmental authorities;
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. When required, issues individual administrative-legal acts to ensure the execution of appropriate functions by appropriate structural unit and Department employees;
d. Makes decisions on organizing, preparing and performing taxpayer servicing, ensures tax arrears payments and other issues within the scope of competence of the Department;
e. When prescribed by law makes decisions on results of consideration of administrative violation report;
f. Makes decisions on authorizing, suspending and denying access of persons to automated data system “ASYCUDA”;
f1.   Approves classifiers for warhorses, free trade points, “Golden List” participant warhorses, postal carrier parcel storage warhorses and other temporary storage areas; (16.01.2012 N410)
g. Presents proposals regarding employee encouragement or imposition of disciplinary responsibilities;
h. Answers to Director General of Revenue Service;
i. Issues individual administrative-legal acts;
j. Changes, invalidates or annuls decisions, made by authorized employee of the Department, that are not in compliance with Georgia’s legislation or are inexpedient;
j1.   By means of individual administrative-legal act forms advisory body to the Head of Department and defines its size and staff; (30.12.2011 N12348)
k. Executes other authorities in accordance to Georgian law
l. In absence of Head of Department their responsibilities are carried out by First Deputy Head of Department.

Structure of the Department

1. Structural units of the department are:
a.  Personal Tax Agent Division; (30.12.2011 N12348)
b. Taxpayer Service Division;
c. Information Processing Division;
d. Information-Consultation Division;
e. Enforcement Measures Division.
2. Structural units of the Department are comprised of the following structural sub-units:
a. Taxpayer Service Division: (30.12.2011 N12348)
a.a) Rights Regulatory Division;
a.a) Vake-Saburtalo Service Center;
a.b) Isani-Samgori, Old Tbilisi and Didgori Service Center;
a.c) Didube-Chughureti Service Center;
a.d) Gldani-Nadzaladevi Service Center;
a.e) Mtskheta Service Center;
a.f) Rustavi Service Center;
a.g) Marneuli Service Center;
a.h) Telavi Service Center;
a.i) Gori Service Center;
a.j) Akhaltsikhe Service Center;
a.k) Zestaponi Service Center;
a.l) Kutaisi Service Center;
a.m) Ozurgeti Service Center;
a.n) Poti Service Center;
a.o) Zugdidi Service Center;
a.p) Batumi Service Center.
b. Information Processing Division:
b.a) Data Processing Division;
b.b) Taxpayer Request Response Division;
b.c) Statistics Division.
c. Withdrawn (30.12.2011 N12348).
d. Enforcement Measures Administration:
d.a) Division Ensuring tax arrears liquidation;
d.b) Tax Income Accounting and Monitoring Division.