Special Report: Legislation
January 24, 2018
TAX & LAW BRIEF
IMPORTANT AMENDMENTS TO THE GEORGIAN TAX CODE
Amendments were introduced to the Tax Code, covering the following:
- The VAT payer of European Union is allowed to request refund of VAT paid on the purchase of goods (except, immovable property) and/or services or during importation of goods in Georgia in case of satisfying certain prescribed conditions.
- Distribution of profit earned before 1 January 2017 by a permanent establishment of non-resident enterprise shall not be subject to profit tax.
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