Special Report: Legislation
April 23, 2019
TAX & LAW BRIEF
PwC Georgia
AMENDMENTS TO THE INSTRUCTION ESTABLISHED BY THE ORDER N996 OF MINISTER OF FINANCE OF GEORGIA According to the recent amendments to the Instruction Established by the Order N996 of Minister of Finance of Georgia dated 29 March 2019: - The VAT payer shall apply to tax authority with the request to cancel VAT registration, if the following requirements are satisfied simultaneously: -- The registration was voluntary; -- No more than 30 calendar days have passed since the registration date; -- The fact of requesting – issuing the VAT invoice has not been confirmed; -- No VAT declaration has been submitted; -- In accordance with the amendments, the form of application for cancellation of the VAT payer’s status was changed. Source: The Legislative Herald of Georgia, 22 April 2019.
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PwC is one of the world’s largest providers of assurance, tax, and business consulting services. PwC has been serving clients in Georgia since 1996, and in July 2005, opened an office in Tbilisi, which now employs over 60 professionals. We have built up our position as supplier of professional services operating with integrity in accordance with the highest ethical standards and, as a result, we now play an important role in developing the business community in Georgia.
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