Tax Monitoring Department
Tbilisi Division
1. Functions of Gldani-Nadzaladevi, Didube-Chughureti, Old Tbilisi and Didgori, Vake-Saburtalo, Isani-Samgori, Mtskheta-Mtianeti Sectors are: (1.09.2011 N 7309)
a) Providing methodological and practical on-site assistance to taxpayers;
b) Collecting information related to revenue and other taxable facilities;
c) Undertaking general analytical procedures and generalization of the received information, collecting statistical and other information;
d) Submission of information to appropriate structural units of the Department related to tax/administrative sanction application;
e) In connection with current control submission of information to appropriate structural units of the Department;
f) Certifying a document on writing off inventory holdings expired and/or unfit for use or further delivery;
g) Sealing inoperative gambling business charging facilities;
h) Within the jurisdiction reviewing correspondence received from a taxpayer, his/her representative and other interested party;
i) Fulfilling other tasks and assignments by Department management.
1¹. Employees of Gldani-Nadzaladevi, Didube-Chughureti, Old Tbilisi and Didgori, Vake-Saburtalo, Isani-Samgori, Mtskheta-Mtianeti Sectors are authorized to fix a date for an individual to eliminate tax legislation violation without execution of a report on tax legislation violation according to a method and in cases prescribed by the Minister of Finance of Georgia.
2. Functions of Tax and Administrative Legislation Violation Division are:
a) Detection of individuals operating without state/tax registration/recording;
b) Control of cash register usage;
c) Current control of taxpayer activities by timing, control purchase, inspection and inventory stock taking of taxpayer territories and buildings/facilities;
d) Detection of taxpayer’s production and delivery rules violation facts on the goods subject to excise marking;
e) Within the competence in case of detection of administrative legislation violations and legislation violations prescribed by Tax Code of Georgia execution of appropriate legislation violation reports;
f) Within the competence reviewing administrative legislation violation reports and elaboration of draft decisions of Head of the Department;
g) Preparation of appropriate information related to tax sanction application to be submitted to Analysis and Planning Unit of Analysis, Planning and Legal Issues Division;
h) In statutory cases bringing administrative legislation violation reports and appropriate materials into court;
i) Within the competence participation in consideration of administrative legislation violation case in court;
j) Control of compliance with permit conditions by a holder of permit for each type of gambling and other profitable games – checkup and provision of electronic information to Service Department of Revenue Service;
j¹) Control of compliance (except for compliance with permit conditions in a free trade point located within a control zone by the Georgian economic border) with permit conditions by free-trade point operation permit holder – checkup and as necessary submission of appropriate proposals to Service Department of Revenue Service; (1.11.2011 N 9743)
k) Certifying a document on writing off inventory holdings expired and/or unfit for use or further delivery;
k¹) Destruction of goods subject to governmental supervision. (19.12.2011 N 11688)
l) In cases prescribed by Part 1, Article 286 of Tax Code of Georgia seizing and releasing transported/purchased goods;
m) In cases prescribed by Paragraph 244 of Tax Code of Georgia withdrawing cash from individual’s cash register;
n) Control of use of gambling business charge payment rating;
o) Sealing inoperative gambling business charging facilities;
p) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
q) Fulfilling other tasks and assignments by Department management.
3. Following administrative-territorial units will be designated for Tbilisi Division operation: (1.09.2011 N 7309)
a) Gldani-Nadzaladevi Sector operating area – within the administrative and territorial boundary of Gldani-Nadzaladevi district of Tbilisi city;
b) Didube-Chughureti Sector operating area – within the administrative and territorial boundary of Didube-Chughureti district of Tbilisi city;
c) Old Tbilisi and Didgori Sector operating area – within the administrative and territorial boundary of Old Tbilisi district and Didgori district of Tbilisi city;
d) Vake-Saburtalo Sector operating area – within the administrative and territorial boundary of Vake-Saburtalo district of Tbilisi city;
e) Isani-Samgori Sector operating area – within the administrative and territorial boundary of Isani-Samgori district of Tbilisi city;
e¹) Mtskheta-Mtianeti Sector operating area – within the administrative and territorial boundary of Mtskheta, Dusheti, Tianeti and Khazbegi Municipalities; (1.09.2011 N 7309)
f) Operating area of Tax and Administrative Legislation Violation Unit – within the administrative and territorial boundary of Tbilisi city, as well as Mtskheta, Dusheti, Tianeti and Kazbegi Municipalities.
Article 10. Kvemo Kartli, Shida Kartli, Kakheti, Samtskhe-Djavakheti, Imereti and Racha-Lechkhumi, Guria and Samegrelo-Zemo Svaneti, Achara Administrations (1.09.2011 N 7309)
1. Functions of Kvemo Kartli, Shida Kartli, Kakheti, Samtskhe-Djavakheti, Imereti and Racha-Lechkhumi, Guria and Samegrelo-Zemo Svaneti, Achara Divisions are: (1.09.2011 N 7309)
a) Detection of individuals operating without state/tax registration/recording;
b) Control of cash register usage;
c) Current control of taxpayer activities by timing, control purchase, inspection and inventory stock taking of taxpayer territories and buildings/facilities;
d) Detection of taxpayer’s production and delivery rules violation facts on the goods subject to excise marking;
e) Within the competence in case of detection of administrative legislation violations and legislation violations prescribed by Tax Code of Georgia execution of appropriate legislation violation reports;
f) Within the competence reviewing administrative legislation violation reports and elaboration of draft decisions of of Head of the Department;
g) Preparation of appropriate information related to tax sanction application to be submitted to Analysis and Planning Unit of Analysis, Planning and Legal Issues Division;
h) In statutory cases bringing administrative legislation violation reports and appropriate materials into court;
i) Within the competence participation in consideration of administrative legislation violation case in court;
j) Control of compliance with permit conditions by a holder of permit for each type of gambling and other profitable games – checkup and provision of electronic information to Service Department of Revenue Service;
k) Certifying a document on writing off inventory holdings expired and/or unfit for use or further delivery;
l) In cases prescribed by Part 1, Article 286 of Tax Code of Georgia seizing and releasing transported/purchased goods;
m) In cases prescribed by Article 244 of Tax Code of Georgia withdrawing cash from individual’s cash register;
n) Control of use of gambling business charge payment rating;
o) Sealing inoperative gambling business charging facilities;
o¹) Control of compliance (except for compliance with permit conditions in a free trade point located within a control zone by the Georgian economic border) with permit conditions by free-trade point operation permit holder – checkup and as necessary submission of appropriate proposals to Service Department of Revenue Service; (1.11.2011 N 9743)
p) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
q) Fulfilling other tasks and assignments by Department management.
1¹. Employees of Kvemo Kartli, Shida Kartli, Kakheti, Samtskhe-Djavakheti, Imereti and Racha-Lechkhumi, Guria and Samegrelo-Zemo Svaneti, Achara Administrations are authorized to fix a date for an individual to eliminate tax legislation violation without execution of a report on tax legislation violation according to a method and in cases prescribed by the Minister of Finance of Georgia.
2. Following administrative-territorial units will be designated for Kvemo Kartli, Shida Kartli, Kakheti, Samtskhe-Djavakheti, Imereti and Racha-Lechkhumi, Guria and Samegrelo-Zemo Svaneti, Achara Divisions operation: (1.09.2011 N 7309)
a) Kvemo Kartli Division operating area – within the administrative and territorial boundary of self-governing city of Rustavi and municipalities of Marneuli, Gardabani, Bolnisi, Dmanisi, Tetritskharo and Tsalka;
b) Shida Kartli Division operating area – within the administrative and territorial boundary of municipalities of Gori, Khashuri, Kaspi, Kareli, city of Tskhinvali, regions of Kurta, Eredvi, Tighvi, Khornisi, Akhalgori, Java; (1.09.2011 N 7309)
c) Kakheti Division operating area – within the administrative and territorial boundary of municipalities of Telavi, Akhmeta, Sagaredjo, Dedoplistskharo, Sighnaghi, Gurjaani, Lagodekhi and Kvareli municipalities;
d) Samtskhe-Djavakheti Division operating area – within the administrative and territorial boundary of municipalities of Akhaltsikhe, Adigeni, Aspindza, Akhalkalaki, Ninotsminda and Borjomi;
e) Imereti and Racha-Lechkhumi Division operating area – within the administrative and territorial boundary of self-governing city of Kutaisi and municipalities of Tskhaltubo, Chiatura, Tkhibuli, Baghdati, Zestaponi, Samtredia, Terjola, Kharagauli, Sachkhere, Vani, Khoni, Ambrolauri, Lentekhi, Oni, Tsageri;
f) Guria and Samegrelo-Zemo Svaneti Division operating area – within the administrative and territorial boundary of self-governing city of Poti and municipalities of Zugdidi, Senaki, Abasha, Martvili, Chkhorotsqu, Mestia, Khobi, Tsalenjikha, Ozurgeti, Lanchkhuti and Chokhatauri;
g) Achara Division operating area – within the administrative and territorial boundary of self-governing city of Batumi and municipalities of Kobuleti, Khelvachauri, Shuakhevi, Kedi, Khulo.
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