Tax Monitoring Department

Monitoring Division (1.08.2011 N5679)

1. Functions of Monitoring Division are:
a) Monitoring of proper fulfillment of statutory liabilities prescribed by Subparagraphs “c”-“l”, Paragraph 1, Article 7 of this provision imposed on structural unit employees;
b) In the course of current control procedures by structural units employees prescribed by Subparagraphs “c”-“l”, Paragraph 1, Article 7 of this provision performed providing them with special technical means and practical assistance to them;
c) In cases prescribed by Part 1, Article 286 of Tax Code of Georgia executing appropriate tax and/or administrative legislation violation report and seizing/releasing transported/purchased goods; (1.09.2011 N 7309)
d) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
e) Fulfilling other tasks and assignments by Department management.
2. Aiming at detection and elimination of tax legislation violation prescribed by Part 1, Article 286 of Tax Code of Georgia Monitoring Division employees are entitled to request individual’s identity card, supporting documentation on vehicle and goods, perform visual inspection of a vehicle. In the case of disobey from corresponding person the authorized Monitoring Division employee is entitled to take corresponding measures prescribed by the Georgian legislation.