Tax dispute proceedings in Georgia

Fair and effective resolution of tax disputes is one of the key criteria for the business attractiveness of a country. The review of tax disputes is an important tool that ensures the protection of taxpayer’s rights. The number of entrepreneurs wishing to appeal tax obligations imposed by the tax authority in Georgia is high, which increases expectations for the mechanisms for conducting and enforcing tax disputes. Proper and effective management of tax risks involves controlling areas of uncertainty so that the achievement of the goals set by the business be more transparent and disputes with the competent tax authorities of the states where a particular taxpayer operates be avoided. The amendments made to the tax legislation, in some cases, serve to eliminate unclear, ambiguously interpreted provisions of the legislation, and in some cases, are aimed at developing a new taxation mechanism. It requires proper knowledge, a certain readiness for change, and timely adaptation by taxpayers, which cannot always be implemented successfully and, directly or indirectly, in some cases, gives us an increased number of disputes. The dispute body is obliged to be guided by the principles of fairness, objectivity, equality of parties, and impartiality. In the system, it is not permissible to burden the tax obligations of the complainant as a result of a tax dispute, except in the case of an inspection conducted within the framework of the same dispute with the consent of the taxpayer.