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Special Report

January 24, 2018

Previous Issues:  Days: < 19 16 24 19 05 > 

 

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legislation

    TAX & LAW BRIEF

    PwC Georgia

    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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