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Telavi Tax Inspection Demands Pay Bills from the Dead People

November 29, 2006

signagi.gifLawyers for the NGO 'Human Rights Center's Kakheti office, blame the officials from the Telavi Regional Tax Inspection for breaching the law. The reason for the charge was the summons sent to the entrepreneurs several days ago. According to the document we received, by October 1, 2006, small and standard enterprises, and commercial organizations have gone into serious debts to the state budget since 1996. Entrepreneurs, who died two and three years ago, include the list. Their descendents face the danger of being left homeless. 

"In 1996 I was registered as an individual entrepreneur at the Sighnaghi District Tax Inspection. I ran a small shop in the centre of the town. I used to pay ten lari a month to Vasil Nonikashvili, official from the Tax Inspection. I ceased trading a year later. However, on November 7, 2006 I received summon from the Tax Inspection stating I owed 1 900 GEL to the budget and the fine was gradually increasing. If I do not pay the tax, my property will be confiscated," said Manana Sulkhanishvili, resident from Sighnaghi. She added that nobody warned her to apply to the tax inspection to abolish the registration when she ceased trading. "I was not warned at all. It would not have been a problem to write an announcement on ceasing trading and submit to the inspection. Having arrived at the place, officials from the tax service department told me that many other people had also applied them. As for the threat to confiscate my property, I am not afraid at all because nothing is registered on me,' said Sulkhanishvili.

Officials from the tax inspection did not mercy the dead entrepreneurs either. Marina Mamulashvili is one among those people, who has received summons on a dead person. Summon was sent to her husband, Tamaz Mamulashvili who died on March 23, 2003.  "He used to sell cigarettes under the tree near the Sighnaghi auto station. According to the January 10, 1996 decree of T. Chuniashvili's, judge of the Sighnaghi District Court, 'Individual Enterprise -Tamaz Mamulashvili' was registered at the district tax inspection. Despite having three years time for activities, Mamulashvili stopped his activities in 1998. However, he used to pay 10-15 lari a month to the budget. After Tamaz's health had worsened, we applied to the tax inspection to inform that the enterprise has stopped its functioning. Since that time nobody ever applied to us. Several days ago, the chief of the Telavi Tax Service Department within the Georgian Financial Ministry, Devi Devidze sent summon to Tamaz Mamulashvili. It stated that under the Georgian Tax Code, article 85, the state has obtained the right of a hypothec lease on his property.  Summon also pointed out, that unless Tamaz Mamulashvili pays the fine of 2 600 GEL in thirty days; he will be charged under the Tax Code, Article 84. Thus, the state will sequester his property to sell it out," said Marina Mamulashvili.  Similar summons was sent to many families in Sighnaghi District. Most of those families owe much more than the Mamaulashvilis do. "The house is still registered on my husband. They ordered me to pay the debt, unless they will sell my property. Where shall I take my children? What do they argue me about? I was told at the Sighnaghi Tax Inspection that old letters were sent to the Telavi Tax Inspection including mine, informing that my husband had ceased trading. I do not know what to do," Marina Mamaulashvili is upset.

People applied non-governmental organization 'Human Rights Center' for help. Lawyer for the centre blamed the Telavi Tax Inspection for breaching the Tax Code. "According to the Tax Code, Article 39, section I (a), the entrepreneur has right to receive the information about their rights. According to the article 41, (d), entrepreneur must produce the tax declarations to the tax inspection's office in his/her district until 15 of the current month. It must be pointed out, that these entrepreneurs never produced those declarations. Thus, we wonder, where was the tax inspection up to now? Why didn't they inform these people that they had gone into debts? Those entrepreneurs could have reasonably avoided paying taxes," said Lia Khuroshvili, the lawyer.

Irma Oniani, the deputy chief of the Telavi Tax Inspection Service Department, said that none of the entrepreneurs had received summons about old debts. "Despite amendments to the tax code, registration of enterprises has not stopped. If a person ceased its business, she/he should apply to the tax inspection service district department to abolish his/her registration. If taxes are not paid, entrepreneur will be judged under the tax code, article 84. It envisages sequestration and purchase of the property. Family members of the dead entrepreneur are also responsible under the law,' said Irma Oniani.

Mamuka Kalmakhelidze, the new Chief of the Telavi Tax Inspection answered the questions of the lawyer from the non-governmental organization. "I do not have information whether dead entrepreneurs received summons issued by my predecessor or not. Amendments to the Tax Code made in May, 2006 do not envisage our responsibility to inform the debtors about their obligations. According to those amendments, summons are sent in the case of additional fines are estimated. Before that, the law envisaged the tax demands and consequently, they should have informed the debtors," said Mamuka Kalmakhelidze.

Summons was sent only in Sighnaghi and Telavi districts by the Telavi District Tax Inspection. Most part of them is sent to Sighnaghi. Sighnaghi based non-governmental organization, 'Lawyers' Development Centre', has expressed its idea about the fact. "Sighnaghi has been spoken to become a tourist centre in Kakheti for a long time. It is good initiative; however it should not happen at the expense of the people. Telavi District Tax Inspection does its best to get hold of the houses in the centre of the town free. Prices on accommodations have increased in the district recently. Mostly foreigners buy houses there and pay quite a lot of money for them," said the head of the NGO, Tinatin Fkhovelishvili.

According to the 'Human Rights Centre', suit is being drawn up against the Telavi District Tax Inspection on the basis of the debtors. They will soon appeal the court. Representatives of the human rights centre are about to sue those officials of the tax inspection, who were to inform the entrepreneurs about their demands in time.

Gela Mtivlishvili, Kakheti

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