Tax Monitoring Department
Current Control Division
1. Functions of Current Control Division are:
a) Undertaking control purchase/control purchase proposal, performing inventory stock-taking of taxpayer inventory holdings and carrying out relevant current control procedures (including timing, control purchase, inspection of taxpayer territories and buildings/facilities);
b) Detection of individuals operating without state/tax registration/recording;
c) 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;
d) Preparation of information related to tax sanction application to be submitted to Analysis and Planning Unit of Analysis, Planning and Legal Issues Division;
e) Within the competence reviewing correspondence received from a taxpayer, his/her representative and other interested party;
f) Fulfilling other tasks and assignments by Department management.
2. Within their competence Units 1 and 2 of Current Control Division fulfill functions prescribed by Item 1 of this Paragraph.