An amendment was made to the Resolution of the Government of Georgia of March 30, 2010 No. 96, which provides the introduction of a new condition for the payment of service fees -to the Revenue Service. Those taxpayers, who apply to the tax office electronically from their authorized user page, are either exempt from the service charges or the fees are discounted. 

In case of registration as an authorized user, a person is exempt from paying a service fee in the below applications: 

  • Issuance of tax liability certificate; 
  • Restoration of the taxpayer's certificate; 
  • Assignment of microbusiness status; 
  • Assignment of small business status; 
  • Request of income certificate for an individual; 
  • The confirmation of right to use benefits on income due received at the source of payment (in case of the employed person request); 
  • Electronic journal for the benefits for fuel supplies registration 
  • Issuance of a tax liability certificate for a third party individual 

Fees determined by the resolution of the Government of Georgia will be discounted by 50% in the following applications: 

  • Reconciliation Act with the tax authority; 
  • Registration of the code for stationary objects – oil producing companies; 
  • Registration as a beneficiary or extension of the term for sellers of petroleum products. 

Please note that fee benefits are only applicable for online services and in case of visiting the service center, full fees for services are payable. Taxpayers will be able to take advantage of the new payment terms from September 25, 2021.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.