Services Department

Enforcement Measures Division

1. Principal functions of Tax Debt Covering Unit are:
a) Undertaking measures (production of collection assignment to a bank account, seizing property (including bank accounts) within a period of tax dispute) to ensure tax delinquency payment prescribed by Subparagraph “b”, Part 1, Article 243 and 254 of Tax Code of Georgia by electronic and technical means. Coordination of information exchange between bank institutions and Service through electronic and technical media;
b) Undertaking measures (tax pledge/mortgage, imposing payment on a third party) to ensure tax delinquency payment prescribed by Paragraphs 239 and 240 of Tax Code of Georgia by electronic and technical means;
c) Undertaking appropriate measures to detect those taxpayers who evade taxes and as necessary taking measures prescribed by Part 7, Paragraph 241 of Tax Code of Georgia, seizing bank accounts;
d) Distribution of amounts received from sale of taxpayer property tax pledged/mortgaged and seized by Legal Entity of Public Law – National Execution Bureau incorporated within the management sphere of the Ministry of Justice of Georgia to appropriate treasury codes according to tax types upon transfer to deposit sub-account of Treasury Service of the Ministry of Finance of Georgia;
e) Organizational support to public distribution of a liability-determining document;
f) Within the competence detection of tax legislation violations and management of legislation violation cases;
g) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
h) Within the competence elaboration of draft proposals on legislation improvement and appropriate standard acts;
i) Fulfilling other tasks and assignments by Department management;

2. Principal functions of Registering and Monitoring Unit of Tax Revenues are:
a) Aiming at undertaking measures (imposing payment on a third party and property seizure) to ensure tax delinquency payment prescribed by Paragraphs 240 and 241 of Tax Code of Georgia selection of taxpayers and its performance by electronic and technical means;
b) With the purpose of executing seizure (description) report and property sale by auction, selective delivery of decisions on property seizure to Legal Entity of Public Law – National Execution Bureau incorporated within the management sphere of the Ministry of Justice of Georgia;
c) Providing appropriate information to and receiving information on seized property sale results from Legal Entity of Public Law – National Execution Bureau incorporated within the management sphere of the Ministry of Justice of Georgia;
d) Considering received applications and elaboration of draft decisions on sale or on giving the right of use of taxpayer’s seized property or part of it;
e) Considering received applications and elaboration of draft decisions on sale of taxpayer’s tax lied/mortgaged property or part of it;
f) Within the competence considering received applications related to suspension/cancellation of tax debt covering measures and elaboration of draft decision;
g) Fulfilment control of decisions/agreements referring to suspension of tax debt covering measures and in case of their violation submission of appropriate proposals on proper response to management;
h) Receiving and processing information related to meeting conditions assumed by agreement on overdue tax debt restructuring, executed between taxpayers operating in restructuring mode and the Ministry of Finance of Georgia and submission to the Ministry of Finance of Georgia;
i) Considering the issues referring to writing off tax debt and submission of appropriate proposals to management;
j) Monitoring complete and timely tax payments by taxpayers, tax revenue decrease/increase;
k) Within the competence detection of tax legislation violations and management of legislation violation cases;
l) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
m) Within the competence elaboration of draft proposals on legislation improvement and appropriate standard acts;
n) Fulfilling other tasks and assignments by Department management;