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Special Report

July 19, 2017

Previous Issues:  Days: < 20 22 06 19 26 > 

 

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legislation

    TAX & LAW BRIEF

    PwC Georgia

    SIGNIFICANT AMENDMENTS TO THE TAX CODE OF GEORGIA

    Amendments to the Tax Code of Georgia entered into force from 13 July 2017, according to which:

    - The statutes of limitations for submitting the Revenue Service tax notice claim shall not be deemed expired if a tax notice has been placed on the taxpayer’s electronic portal by the tax authority before the expiration of statutes of limitations.

    - An arbitral award will be treated to have equal force to a court decision with respect to recognition of bad debts.


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