Audit Department

Quality Control Divisions (15.09.2011 N7960)

1. Functions of Alternative Quality Control Divisions:
a) Arrangement of preliminary review of taxpayer’s or their authorized representative’s written position regarding the act/report elaborated to the results of tax control measures taken by Department at Department advisory council;
b) Withdrawn (11.10.2011 N 9054)
c) Legal analysis of acts selected and submitted according to “random principle” by Risk Management division out of acts drawn up from field tax audits conducted by Department and submission of appropriate information to Department management;
d) Providing legal assistance and consultancy to persons conducting tax audit;
e) Preparation of information requested on current disputes within the system of Ministry of Finance of Georgia and participation in legal proceedings;
f) Detection of defects in tax legislation, processing and analysis of detected defects and submission of appropriate proposals to Department management;
g) Within the scope of competence reviewing the correspondence received from a taxpayer, their representative and other interested party;
h) Performance of other tasks assigned by management of Department.
Article 14. Withdrawn (1.03.2012 N2796)