FAQ

  • 1. What is the Council of Tax Appeals?

    Council of Tax Appeals under the Ministry of Finance of Georgia is the supreme administrative body dealing with tax and customs disputes.

  • 2. What can be appealed before the Council?

    In order to lodge an appeal before the Council (as well as Revenue Service) you will need a formal ground - document imposing certain liabilities (e.g.: Notice of Tax Charges; Advice of collection);

  • 3. When should I lodge an appeal before the Council?

    If you do not agree with the decision of the Revenue Service, you may bring the matter before the Council of Tax Appeals;

  • 4. May I bring my complaint directly before the Council?

    No, Council may only hear the case after the Revenue Service delivers its decision. You have 5 calendar days upon the receipt of the decision of the RS to escalate the case before the Council.

    However, this rule does not apply to the cases where imposition of tax charges was not a result of tax or customs inspection. You need to appeal imposed charges directly before the Council.

  • 5. Is it obligatory to bring the matter before the Council?

    You are not obliged to appeal against tax authorities before the Council. You may terminate your case before the Council and proceed further with the case before the administrative court.

  • 6. What are the benefits of bringing the case before the Council?

    Proceedings before the Council of totally free, you do not need to pay fees of any kind. Furthermore, Tax Code of Georgia obliges the Council to deliver decisions promptly limiting the possibility to suspend examination of applications no more than twice.

  • 7. What are the formal requirements for the application prescribed by law?

    In order to avoid suspension of examination of your application, please, be advised that Tax Code of Georgia sets certain formal requirements for the application s lodged with the Council. These requirements are enlisted below. Please, check carefully, that your application meets all of these requirements:

    Formal requirements:

    application should contain:

    - name of the applicant;

    - TIN;

    - contact information (address, telephone number, fax, email – if available);

    application must be signed by authorized person; each page of the application as well as documents attached thereto should numbered and signed; on the last page of the application, before signature, total number of pages of the application should be noted. application should contain the list of all attached documents; appealed documents should be attached to the application; name of the authority issuing disputed document should be indicated; Date of receipt of disputed document should be indicated; Document confirming the date of receipt of appealed document should be attached Name of the Council of Tax Appeals under the Ministry of Finance of Georgia should be indicated; Subject of dispute and your request should be indicated in the application;