Tariffs and Fees for Services provided by Revenue Service Print
Friday, 16 July 2010 14:46

Tariffs and Fees for Services provided by Revenue Service
Georgian Government Resolution No96
March 30, 2010


No

Type of Service

Service Term

Tariff for Service  (Including VAT)

1

To issue license for gambling games

20 working days
10 working days
5 working days
1 working days

Free
150 Gel
300 Gel
1 000 Gel

2

Private Tax Agent service

 

6 Month

 

2 000 Gel

3

To issue hasten notification  on residency status insured by property

 

More than 2 working days

2 working days

 

Free

 

30 Gel

4

To issue note about Tax payer’s bank accounts

More than 3 working days
3 working days
1 working days

Free

10 Gel
20  Gel

5

For getting monthly declaration and its enclosures copies  for 3 month time period from archive

1 month
10 working days
2 working days

Free
50 Gel
150  Gel

6

For getting monthly declaration and its enclosures copies for 3 to 6 month period from archive

1 month
10 working days
2 working days

Free
100 Gel
250  Gel

7

For getting monthly declaration and its enclosures copies for 6 month to 1 year time period from archive

1 month
10 working days
2 working days

Free
150 Gel
350  Gel

8

For getting monthly declarations copies from archive for more than 1 year time period

1 month
10 working days
2 working days

Free
250 Gel
500 Gel

9

For getting yearly declaration copy for 1 reporting year form the archive

1 month
10 working days
2 working days

Free
50 Gel
150  Gel

10

Non planned tax examination initiated by tax payer

 

For persons less than 1 000 000 yearly turnover _ 10 000 Gel; In case of more than
1 000 000- yearly turnover­ _ 30 000 Gel

11

To issue hasten permission on custom warehouse activity, free warehouse activity, non custom trade point activity

20 Working Days

10 Working Days

Free

On every 1 square meter 0.1 Gel, but not less than 100 Gel; reservoir 1 cubic meter 0.05 Gel,  but not less than 100 Gel;

12

To issue certificate of Origin

In more than 2 working days
2 Working Days
4–8 Hours
1–3 Hours

Free

40 Gel
100 Gel
150 Gel

13

In case of postal order, to do all custom clearance and deliver to the point named by receiver

 

 

1 kg-1Gel, but not less than 30 Gel

14

 

In case of automobile, to do all custom clearance and deliver to the point named by receiver

 

 

500 Gel

15

To issue certificate for the ship setting free from sanitary control/Conducting ship sanitary control

1 Working Day

More than 1 working day

400 Gel

200 GEL

16

To issue certificate for means of transport  For transporting goods With `TIR~ note

4 Hours
1 day
More than 1 day

400  GEL
300 GEL
200  GEL

17

In order to make custom clearance for Excisable alcoholic beverages relocated  as postal order (including beer) and deliver to the point named by receiver

 

Ten times more amount than excise rate but not less than 10 GEL

18

For National Commodity Nomenclature of Foreign Economic Activity 8701, 8702, 8703, 8704, 8705 and 8711 codes of motor vehicles(Engine volume more than 50 sm3) to continue submission date for custom declaration In order to make custom clearance (Not more than 45 calendar days, without placing temporarily in custom warehouse)

 

Not more than 5 calendar days _ for each calendar day 20 GEL;
More than 5 calendar days _ 100GEL + for each calendar day 10 GEL

19

Preliminary conclusion of Tax organ concerning using Tax code

More than 10 working Days

 

 

10 Working Days

 

 

 

Equity more than 1 000 000 GEL and/or more than 10 000 000 GEL yearly Turnover;
For the others _ 5000 GEL.
Equity more than 1 000 000 GEL and/or more than 10 000 000 GEL yearly Turnover _ 30 000 GEL;
For the others_
15 000 GEL

20

If Revenue Service Representative takes part in making act on cutting off inventory holdings

 

5% of balance value, not less than 300 and not more than 1 000 GEL.~.