Services Department

Taxpayer Service Division (30.12.2011 N12348)

1. Principle functions of Taxpayer Service Division
a. Coordination of process of taxpayer service organization, elaboration of proposals on taxpayer service improvement and facilitation;
b. Ensuring integrated, coordinated operation of service centers, study of service center issues and elaboration of improvement proposals;
c. Researching service center problems and elaboration of appropriate proposals aimed at their solving;
d. Control of compliance of service center employees with discipline, internal regulation and ethics standard requirements, elaboration of proposals to enhance employee motivation;
e. Receiving information from appropriate authorities with the purpose of state and tax registration improvement, comparing it to taxpayer registration base and in case of fault detection taking appropriate measures to eliminate it;
f. Directing of administrative proceedings related to granting/revoking right to issue special Value Added Tax (VAT) reimbursement receipt and logging of information regarding the authorized seller into electronic system. In case of violation of instructions prescribed under Chapter XIX1 of the order N996 by Minister of Finance of Georgia from December 31 2010, by an authorized seller appropriate follow up and implementation of measures prescribed by law;
g. Elaboration of information related to tax liabilities of individuals in the process of consideration of termination of Georgian citizenship by competent authorities based on appropriate request and submission to Legal Entity of Public Law – Civil Register Agency under the Ministry of Justice of Georgia;
h. Receiving of information from organizations fulfilling bank and certain bank operations types, related to bank accounts of foreign enterprises and/or non-resident individuals and managing an appropriate register; and managing an appropriate register;
i. Entering the received information on property tax and percentage rate of gambling business fee into the common electronic database;
j. Elaboration of proposals on printing of tax invoices and GPRS and crypto module fiscal cash register seals, to the Administrative Department of Revenue Service, ensuring their delivery  to appropriate structural units of the department and indication of corresponding information electronic database;
k. Elaboration of proposals on arrangement of seal purchasing for dosing units and/or metering devices at filling stations to be submitted to Administrative Department of Revenue Service, ensuring their transfer to appropriate structural units of the Department and entering corresponding information into electronic database;
l. Elaboration of proposals on arrangement of purchase of special stickers (Tax Free stickers), designated for packaging of goods purchased by foreigners, to be submitted to Administrative Department of the Revenue Service, ensuring their transfer to appropriate structural units of the Department;
m. Arrangement of excise stamp issue, processing information relative to excise stamp issue, control of implementation of agreements on excise stamp printing and delivery, elaboration of proposals on excise stamp design and protective signs, elaboration of proposals on determining a method for marking products with excise stamps;
n. Marking of excise stamps for goods designated for export commodity operations using identification means;
o. Direction of administrative proceedings associated with issuing and revising permits for each type of gambling and other profitable games, approval of arranging a new stage of promotional games, altering location of gambling and of other profitable games facilities and permit canceling. Managing official permit register of gambling and other profitable games;
p. Electronic issuance of signs verifying gambling fee payment;
q. Administrative proceedings associated with assigning grant or humanitarian aid status for import goods. Analysis and comparison of reports submitted by an organization implementing humanitarian aid program with preliminary plan of humanitarian aid distribution. In cases prescribed by law administrative proceedings related to depriving imported goods having humanitarian aid/grant status of humanitarian aid/grant status;
r. Undertaking administrative proceedings related to assigning, recovering, depriving and cancelling the status of a charitable organization for an organization. Issuing appropriate certificates and managing common charitable organization register. Control of fulfillment of liabilities prescribed by Part 9, Paragraph 32 of Tax Code of Georgia by an organization with charitable organization status;
s. Administrative proceedings connected with assigning resident status to an individual holding considerable property. Issuing resident certificate;
t. Issuing certificates to certify zero VAT rate applied to participants or shareholders of projects considered by appropriate international agreements, operational companies, forwarders or individuals affiliated to them, issuing certificates on tax benefits applied to organizations implementing projects considered by international agreements; issuing certificates related to double taxation agreements;
u. Administrative proceedings related to assigning and cancelling status of an international financial company to - a financial institution, status of an international enterprise to a - free industrial zone enterprise, status of a special trading company to warehouse operation permit holder enterprise carrying out activities in a warehouse and managing of appropriate registers;
v. Administrative proceedings related to assigning and cancelling status of a large taxpayer to a taxpayer;
w. Selection of candidates to be assigned “Golden List” participant status (to be enlisted in “Golden List”), considering and analyzing candidate application, processing and analyzing “Golden List” respective data;
x. Administrative proceedings related to registration of intellectual property in intellectual property register, making changes and revoking of registration and elaboration of appropriate draft decisions;
y. Managing state register of cash register models used for receiving cash payments form consumers;
z. Elaboration and submission of proposals on authorizing issuance of special computer printed tax invoices for VAT taxable operations;
aa. Administrative proceedings related to making decisions, suspension of decision effect and cancellation with the purpose of authorizing access for consumers to automated data system “ASYCUDA”, elaboration of appropriate draft decisions. With the purpose of authorizing access to automated data system “ASYCUDA” receipt of a bank guarantee and adequate response towards the guarantee on the basis of received information on non-fulfilled tax liabilities;
bb. Executing and sending required letters of guarantee on non-transportation of goods to third countries on the basis of essential multilateral agreement “Referring to International Transportation for Development of Europe-Caucasus-Asia Corridor“
cc. Providing appropriate information proceeding from the available data for an individual seeking TIR mode membership and TIR holder status to be submitted to Association of Vehicle Carriers;
dd. Administrative proceedings associated with issuing, revising and canceling warehouse and free trade point operation permit. Managing official permit register of warehouses and free trade point operation; (16.01.2012 N410)
dd.1 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)
k) Administrative proceedings related to assigning and cancelling to a taxpayer the status of a large taxpayer;
l) Selection of candidates to be assigned “Golden List” participant status (to be enlisted in “Golden List”), considering and analyzing application of a candidate, processing and analyzing data respective to “Golden List”;
m) Administrative proceedings and preparation of appropriate decision projects related to registration, making changes and cancelation of intellectual property right objects in intellectual property right object register;
n) Managing state register of the models of cash registers, which are used for registering in cash payments;
o) Preparation and submission of proposals related to authorizing issuance of special computer printed tax invoices for VAT taxable operations;
p) Administrative proceedings related to taking decisions, suspension of taken decision effect and cancellation, preparation of appropriate decision projects with the purpose of authorizing access for consumers to automated data system “ASYCUDA”; With the purpose of authorizing access for consumers to automated data system “ASYCUDA”, receiving the bank guarantee and appropriate  response towards the guarantee on the basis of received information on non-fulfilled tax liabilities;
r) Executing and sending required letters of guarantee on non-transportation of goods to third countries on the basis of basic multilateral agreement “Referring to International Transportation for Development of Europe-Caucasus-Asia Corridor“
s) Providing appropriate information proceeding from the available data for an individual seeking TIR mode membership and TIR holder status to be submitted to Road Transport Association;
t) Administrative proceedings associated with issuing, revising and canceling free trade point and warehouse operation permit. Managing official permit register of free trade point and warehouse operation; (16.01.2012 N 410)
t¹) Classification of warehouses, free trade points, “Golden List” member warehouses, mailing carrier warehouses and other places of temporary storage of goods. (16.01.2012 N 410)
u) Within the competence, processing and elaboration of appropriate answers according to a prescribed method to the applications received through Revenue Service website (www.rs.ge);
v) Within the competence elaboration of tax legislation violation reports at detection of tax legislation violation;
w) Within the competence, elaboration of draft proposals and appropriate normative acts on legislation improvement;
y) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
z) Fulfilling other tasks and assignments by department management.
2. Taxpayer Service Division fulfills its all other tasks, other than described in the first Paragraph of this Article through Service Centers.
3. Service Centers’ (excluding Marneuli, Ozurgeti and  Zestafoni Service Centers) primary functions are:
a) Within the competence, the taxpayers tax registration (except for individuals subject to registeration at the Legal Entity of Public Law –National Agency of Public Registry), making revisions in tax registration and issuing mandatory registration forms to taxpayers;
 b) Receiving seal request applications for dosing units and/or metering devices at filling stations and issuing seals to taxpayers;
c) VAT payer registration and cancellation of registration;
d) Registration/removal of  cash register from registration and assigning “lost” status to cash register;
e) Providing tax invoices to taxpayers;
f) Receiving declarations and other statutory reporting forms, packaging and within the competence sending them to taxpayers personal registration cards. Also receiving tax invoices and sending them to Information Processing Division;
g) Receiving taxpayer’s request on extension of tax declaration submission period and transferring to Information Processing Division;
h) Receiving information related to property tax for land owned, legally used or actually possessed by a taxpayer, elaboration of appropriate conclusion and sending to Information Processing Division;
i) Receiving statutory information about foreign enterprise and/or nonresident natural person’s bank acoount from a bank or other banking operations performing establishment and entering it into common electronic database;
j) Execution of comparison acts of taxpayers’ budgetary payments;
k) Receipt and appropriate response to a submitted taxpayer application on electronic communication;
l) Sealing facilitated income and expenditure accounting book;
m) Receiving an application on Tax Free special adhesive sticker for goods purchased in Georgia by foreign country citizens and issuance of them;
n) Registration of oil filling stations, extension of registration period and issuance of certificate of registration;
o) Registration of documents equivalent to receipt;
p) Issuing certified copies of electronically submitted declarations;
q) Cancellation of identification number assigned to an individual by mistake and integration of personal registration cards;
r) Receiving an application from a taxpayer on cancelation of charged amount, elaboration of properly executed conclusion and within the competence sending it to taxpayer spersonal registration cards;
r) Assigning special tax regime of micro and small business status to a taxpayer, issuing appropriate certificate and cancellation of the assigned status; (2.04.2012 N 5526)
t) Within the competence, receiving applications by interested parties and registration at Revenue Service website (www.rs.ge);
u) Receiveing applications from natural persons about moving on fixed income tax, issuance of an appropriate certificate and recording of amount of fixed income tax on personal registration card;
v) Receiving application about using exemption right on VAT released operations.
w) Assigning the status of “canceled” to Invoices (including special tax invoices, timber tax invoices) provided for cancelation and providing the canceled invoices for expertise-utilization.
x) Sealing GPRS and Crypto module cash registers;
y) Providing consultancy to interested parties;
z) Resolving and appropriate responding to problematic issues arrised at the taxpayer service process. 
aa) Within the competence, reviewing correspondence received from a taxpayer, his/her representative and other interested party;
ab) Fulfilling other tasks and assignments by Department management.
4. Marneuli, Ozurgeti and Zestafoni servicenters are fullfiling all tasks defined in paragraph 3 of this orticle, except defined in “h” and “z” subparagraph of 3rd paragraph of this article.
5. Service Centers are obligated to ensure service in Service Centers within their competence defined in this charter to any taxpayer irrespective of place of his/her tax/state registration.