A year (other than a calendar year) is a period consisting of any consecutive 12 calendar months.ġ.
GEORGIA 2020 TAX TABLES REGISTRATION
A calendar year shall be the period from 1 January through 31 December of any year for a newly registered taxpayer a calendar year shall be the period from the registration date through 31 December of the same year, unless otherwise provided for by this Code.Ĩ. If the last day of the performance of the action coincides with a non-business day, the timeframe for the action shall be extended to the end of the next business day, and where the action is performed through a bank transfer, mail and/or electronic means, the action may be performed by 24:00 of the next business day.ħ. An action for which a timeframe is set may be performed by the end of the last business day of the timeframe, and if the action is performed through a bank transfer, mail and/or electronic means, the action may be performed by 24:00 of the last day of the timeframe.Ħ. The time frame calculated in months shall end on the respective day of the last month of the timeframe.ĥ. The timeframe calculated in years shall end in the respective month and day of the last year of the timeframe.Ĥ.
GEORGIA 2020 TAX TABLES CODE
Unless otherwise provided for by the tax legislation of Georgia, a business day shall coincide with a calendar day, except for a Saturday, Sunday and the holidays determined by the Organic Law of Georgia on the Labour Code of Georgia.ģ. If not specified, a day shall be a calendar day. A day may be a business day or a calendar day. The timeframe set by this Code shall commence on the day following the performance of the relevant action. The timeframes set by this Code shall be determined by a specific calendar date or a period calculated in years, months or days and/or by reference to the appropriate circumstance.Ģ. Law of Georgia No 1886 of 26 December 2013 - website, ġ. Any international tax-related treaty that has been ratified by the Parliament of Georgia and that has entered into force shall prevail over this Code. When regulating tax matters, the terms and concepts of the legislation of Georgia used in this Code shall have the same meanings as they have in the respective legislation, unless otherwise provided for by this Code.ħ. To enforce the tax legislation of Georgia, the head of the Legal Entity under Public Law (LEPL) within the Ministry of Finance of Georgia - the Revenue Service (‘the Revenue Service’) shall issue orders, internal instructions and guidelines on application of the tax legislation of Georgia by tax authorities.Ħ. The Government of Georgia or the Minister of Finance of Georgia shall adopt/issue subordinate normative acts for enforcing this Code.ĥ. The tax legislation of Georgia in effect at the moment when tax liability arises shall be used for taxation.ģ.
The tax legislation of Georgia comprises the Constitution of Georgia, international treaties and agreements, this Code and subordinate normative acts adopted in compliance with them.Ģ. Law of Georgia No 4906 of 28 June 2019 – website, ġ. Law of Georgia No 5942 of 27 March 2012 - website, This Code defines, in accordance with the Constitution of Georgia, the general principles of formation and operation of the tax system of Georgia, the legal status of tax payers and competent authorities, the types of tax offences, the liability for violating the tax legislation of Georgia, the procedure and conditions for appealing wrongful acts of competent authorities and their officials, the procedure for settling tax disputes, and governs the legal relations connected with the fulfilment of tax liabilities. Article 1 – Scope of regulation of the Tax Code of Georgia
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