Tax Monitoring Department
Analysis, Planning and Legal Issues Division
1. Functions of Analysis and Planning Unit are:
a) Undertaking general analytical procedures and generalization of received information, collection of statistical and other information, its comparative and total analysis;
b) Collecting information on income and other taxable facilities;
c) Processing information provided by appropriate structural units/sub-units of the Department with regards to tax sanction application;
d) Elaboration of risk criteria for selection of taxpayer current control procedures by means of automated tax data system and analyzing operation of tax risk management program;
e) Planning and optimizing current control procedures towards taxpayers on the basis of analysis of common electronic information databases and/or other received or processed relevant information;
f) Taxpayer selection aiming at undertaking measures prescribed by Article 244 of Tax Code of Georgia;
f¹) Reflect amount of fixed tax on taxpayer’s personal registration card. (2.04.2012 N 5526)
g) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
h) Fulfilling other tasks and assignments by Department management.
2. Functions of Legal Issues Unit are;
a) Within the competence elaboration of draft proposals on legislation improvement, appropriate normative acts, instructions, method guidelines and procedure manuals;
b) Within the competence reviewing administrative legislation violation reports and elaboration of draft decisions of Head of the Department;
c) In statutory cases bringing administrative legislation violation reports and appropriate materials into court;
d) Within the competence participation in consideration of administrative legislation violation case in court;
e) Withdrawn (1.09.2011 N 7309)
f)Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
g) Fulfilling other tasks and assignments by Department management.
3. Functions of Mediation Unit are: (1.09.2011 N 7309)
a) Making arrangements for preliminary consideration of taxpayer’s or his/her authorized representative’s written statement with regards to results of current control procedures undertaken by the Department;
b) Within the Department’s competence making provisions for preparation of information associated with consideration of the existing legal actions by the Ministry of Finance of Georgia council or of the current tax or other cases in Revenue Service and provision of the appropriate materials and documentation to the legal action-considering Council by the Ministry of Finance of Georgia or to Revenue Service;
c) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
d) Fulfilling other tasks and assignments by Department management;
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