Council of Tax Appeals is a tax dispute resolution body under the Ministry of Finance of Georgia. The Council is headed by the Minister of Finance and its members represent different governmental bodies as well as NGO-s.

Tax dispute resolution system within the Ministry of Finance consists of two stages and starts with submission of an appeal at the Revenue Service. In case of undesirable decision taxpayer has the right to lodge an appeal at the Council of Tax Appeals. Taxpayer is empowered to apply to Court at any stage of dispute at the Ministry of Finance.

An appeal may be submitted at the Council in written or electronic form. Documents submitted electronically have equal power as material documents.