Fines Reduced

Interpresnews

Fixed fine for the violation of rules of use of cash machines was reduced from 500 to 200 lari. Relevant amendments were introduced to the Tax Code from January 1, 2013.

Head of public relation department of the Revenue Service Khatia Moistsrapishvili said at the press-conference today that if a tax-payer violates the rule of the use of cash machine for the first time, she/he might be only warned about the violation.

She added some other amendments were also introduced to the Tax Code. Namely, if declaration is delivered later, minimal amount of fine will be 50 lari instead previously fixed 200 lari.

If a tax-payer is detected in not using invoice for the first time, he/she will be fined with 500 lari instead previous 1000 lari. The amount of fine was reduced from 0.07% to 0, 06%. Maximum sanction for the violation of terms for declaring the goods or transportation means will be 1 000 lari instead 1 500 lari; as for daily fine after the breached deadline, it will be 50 lari instead 100 lari.

Court will also have authority to discharge an honest tax-payer from the fine alongside relevant institution.

Tax-payer will be compelled to pay debts after the tax dispute finishes. Government of Georgia will make decision on signing tax agreements instead Prime-Minister of Georgia. Besides that, one-year term for postponing debt-payment was increased up to 3 years. Basic amount of year-tax on land property will be regulated by the law instead government’s resolution.

Property of tax-payer can be mortgaged to guarantee the postponed tax-payment. At the end of 2012 deducted and unreimbursed percents in the tax periods of 2006 and 2007 were considered reimbursed and were fined with tax-source. As for deducted percents from 2008-2009, they were divided and reimbursed for 2013-2015 and term for discharging tax-payers from the payment of raw tobacco import was extended before January 1, 2014 and term for the import of tobacco products was extended before June 1, 2013.

“Revenue Service continues tax administration based on the amendments introduced to the Tax Law. Those amendments mostly focus on liberalization of fines and sanctions and were implemented for fair and effective administration. We would like to remind tax-payers that we have kept our promise and liberalized fines and sanctions; at the same time we would like to clearly declare that: we continue fair, effective and active tax administration. There is no field and direction, which will not be impacted by the tax law. We carry out strict monitoring of our activities and will discuss each complaint and eradicate any illegal actions committed against tax-payers,” said Khatia Moistsrapishvili.

She added that based on the decision of the Revenue Service, tax-payers will pay 30 lari twice a year for the service of tax-machines whilst they had to pay 60 lari together in advance.

The representatives of the Revenue Service said they intensified fight against smuggling; number of exposed law-violations at custom-offices has almost doubled (September –October – 298 law violations; November – December – 518 law violations).