Georgia Rules
October 4, 2018
Property Tax Property tax for natural persons Taxable: Own real estate (including uncompleted construction, building-structures or part of them), yachts (launch), helicopters, aircrafts; Property received from […]
October 4, 2018
Profit Tax Profit tax payer is: – Resident enterprise; – Non-resident enterprise carrying out the business in Georgia through permanent institution and/or receiving income from the […]
October 4, 2018
Excise taxpayer is a person who: • Produces excisable goods in Georgia; • Imports excisable goods in Georgia; • Exports excisable goods; • Deliveries natural gas […]
October 3, 2018
income Who is an income taxpayer? Income taxpayer is: Resident natural person or the person who is actually in the territory of Georgia for 183 […]
October 3, 2018
Compulsory registration binding upon: • A person who carries out an economic activity and whose gross amount of operations to be taxed by VAT during any […]