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 non-resident with leasing: In …
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 source of Georgia; – …
Excise taxpayer is a person who: • Produces excisable goods in Georgia; • Imports excisable goods in Georgia; • Exports excisable goods; • Deliveries natural gas condensate and/or natural gas …
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 days or more within …
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 continuous 12 calendar month …
