Privé is a personal service pack of the Revenue Service which means the service to a taxpayer through personal tax adviser. PRIVE service is available to any taxpayer, for which maximal comfort, simplicity of procedures and saving of time and material resources are important in relationship with tax authority.
Payers often have questions regarding to some issues. Interesting questions may be responded and different problems may be solved without leaving the building. With the support of the
district tax officer equipped with the modern technique, taxpayers have the opportunity to get several services at the place, which was available only in service centers until now.
In relation to any interesting issues pertaining to application and explanation of tax law, as well as recommendations about amendments in tax law, you may apply us electronically from your personal e-mail (address:
info@rs.ge) in a way of sending a letter or through the link
www.rs.ge and and write your question in the line of letter. Complete and comprehensive response will be sent to your e-mail within 1 working day.
Such letters may be represented in a material form on which you will be responded via Post.
If you are a taxpayer and have a commodity-material value expired and/or unsuitable for further use and delivery and wish to write them off, you may:
- • Write off mentioned goods electronically, simply by the website of Revenue Service;
- • Apply for any service center of Revenue Service
Law:
“about the Tax administration” the order of Minister of Finance of Georgia
N996 Order (Section VII)
TAX FREE implicates to reclaim VAT (Value-Added Tax) the foreigners have paid on their shopping in Georgia.
The item must be purchased at the store, which has the right to issue a special receipt of refund VAT, the cost of item (excluding VAT) according to the one receipt must be more than 200 GEL and the item supply should be taxable by VAT.
Law:
“About the Tax Law administration”, the order of the Minister of Finance N996 (Chapter XIX) .
To get the simplified procedures of import of goods on the territory of Georgia and to use the different terms of requested payment for import of goods, you can get the status of participant of “Gold List”.
The application can be filled on the web site of Revenue Service
www.rs.ge or you can contact the Service Department of Revenue Service (Address: Tbilisi, Kostava Str. N68a), or any service center of Revenue Service.
Law:
The order of the Minister of Finance N993, Articles 80-89
Persons who are transferred to special VAT taxation of import may not pay VAT while importing the goods. Herewith, it is deemed that according to accounting period of import of goods, person has received inclusion on goods defined according to import to be taxed.
Person, whose VAT amount declared and paid in budget during the last continuous 12 calendar months under taxation operation (except VAT paid at the time of import and temporary import), exceeds 200 000 GEL, may move to special rule of VAT taxation.
You may move to the mentioned rule even if you submit a written obligation that you will make an import of goods no less than in amount of 5.0 million GEL customs cost intended for using as main remedies of enterprise and/or main remedies of enterprise during the next continuous 12 calendar months from the moment of moving to special rule of VAT taxation of import.
If a person meets with the provisions of transferring to special rule of VAT taxation of import and does not apply for tax authority about existence of wish to transfer to mentioned rule, then he is deemed to be transferred to special rule of VAT taxation of import from the first date of next month of relevant accounting period and he will be automatically granted status of user of this rule.
LAW:
TaX Code of Georgia, paragraph 162
The order of Minister of Finance of Georgia N996, paragraph 63.
If you want make a preliminary decision about definition of code or country of origin of goods, which will have legal power binding for all tax authorities, you will apply for Revenue Service.
Remember!
You may submit a request about definition of code or country of origin of goods with one application only on one sort of goods.
If information and/or document delivered by an interested person are not sufficient for making preliminary decision, revenue service will notify the person about errors and/or necessity of submitting additional documents or other information within 15 days after registration of application.
Deadline for eradication of errors and/or presentation of additional document or other information should not exceed 30days.
Revenue service is authorized, if necessary, to demand presentation of conclusion issued by laboratory having relevant accreditation in Georgia and expenses related to it will be paid by interested person.
Preliminary Decision:
- 30 working days – FREE
- 10 working days – the service fee is 250 GEL
- 5 working days – the service fee is 500 GEL
The application can be filled on the website of Revenue Service.
Preliminary decision about definition of code or country of origin of goods
Or you can contact the Customs Department of Revenue Service (Address: Gorgasali str N16), or any service center of Revenue Service.
Law:
Tax Code of Georgia,
The order of Minister of Finance of Georgia
№ 996, Article 20,
Government Resolution №96
Under
the order N96 of Georgian Government dated 30th March of 2010 regarding “Approval of Service Fees and Rates Rendered by Legal Entity of Public Law – Revenue Service”, kinds of service have been determined and taxpayer should pay relevant price for acceptance of them. Hereby, mentioned service may be hastened and prices will be appropriate.