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Blc.geLegal amendments effected in September 2009:
property decreases as a result of natural wear and tear thereof, the taxpayer shall pay the property tax Amendments were made to the Property
in the ratio of the earlier established market value.
Taxes whereby the tax agencies are granted
authority to calculate and apply the market
value for the purposes of Property Tax
payable by the corporate taxpayers.
introduced to the “Instruction on the Rules of Completing VAT Return”, which mainly concerns New forms of VAT returns are introduced
new forms of the tax return and provides for the rules by virtue of the new regulations
on filling out the VAT returns. The amendments came into effect as of 1 September 2009.
The power to administer and control the
commercial banks was returned to the
On 27 August, 2009 the Minister of Finance of National Bank of Georgia
Georgia introduced amendments to the “Instruction on Computer Generated Printed Official Reporting Property Tax
VAT Invoices”. A taxpayer is now entitled to issue On July 17, 2009 important amendments were the computer generated printed VAT invoices introduced to the Tax Code of Georgia. One of the accumulating total amount of goods/services fundamental changes applies to the rule of supplied to customers during the respective month. calculating the taxable value of property. Thus, An electronic version of the VAT invoice filed with such value shall amount to the average value in the the tax authorities shall also be submitted in two hard beginning and the end of respective calendar year. copies approved by representatives of the taxpayer The abovementioned average shall further differ in and the tax authorities. The abovementioned accordance with the time of acquisition of the amendments are effective since 1 September 2009. property under question. Consequently: 1. average (balance) value increases 3 times, provided the property was acquired until 2000 By virtue of the amendments to the Law of Georgia on the Activities of Commercial banks, dated September 24, 2009 the authority to carry out the 2. average (balance) value increases 2 times, financial supervision of the financial institutions was provided the property was acquired from 2000 returned to the National Bank of Georgia. National Bank of Georgia is the authority authorized to issue 3. average (balance) value increases 1,5 times, provided the property was acquired in 2004; NOTABLY: while carrying out the tax inspection, Amendments clarify the notion of “control” to tax authority is now granted the discretion to include subjective criteria of intention to gain profit determine the average value of the taxable alongside with the objective criteria of effecting the property of an entity/organization applying the policy and operations of the commercial banks. market value, such decision is subject to appeal by Whereas for the purposes of the previous version of taxpayer. If it is established that the market value the law mere objective criteria, such as direct or of the taxable property exceeds the average indirect influence on operation of the company (balance) value thereof, taxpayer shall be bound to engaged in banking, regardless of the intention, pay the property tax charged on the difference sufficed for establishing “control”. between market and average (balance) value and pay the property tax in accordance to the Further to the abovementioned, the new Organic established market value during the next 3 (three) Law on the National Bank was adopted respectfully years, regardless of the actual market value of such envisaging the abovementioned amendments.
property at that time. It follows that even if the market value of the The amendments shall become effective from December 1, 2009. 4, Gudiashvili Square, Tbilisi 0105, Georgia
Tel.: (995 32) 92 00 86, 93 25 03
Fax.: (995 32) 93 45 26
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