Tax control can be performed only by tax authorities. Tax control procedures shall not reasonably disturb the ordinary course of business of a taxpayer and shall not suspend its activity. The types of tax control are current control and tax audit. Re-audit of an already audited matter is prohibited without a judge’s order except matters for which a person files an adjusted tax return for an already audited period.
Locations
Practice areas
Author:
Sofia Roinishvili
Location:
Tbilisi, Georgia
Industry:
Banking & Finance
Industry & Trade
Oil & Gas
Pharmaceuticals & Healthcare
Technology, Media &
Telecommunications
Transport
Practice area:
Сommercial contracts
Corporate and M&A
Data Protection & Privacy
Dispute Resolution
Employment
Environment
Finance and Securities
Intellectual Property
Customs Law, International
Trade & WTO
Licenses and Permits
Restructuring & Insolvency
Tax
Stay up to date with the latest legal news, publications and events:
