Georgia:
Tax Control And Appealing Its Results In Georgia
04 September 2023
GRATA International
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Tax control can be performed only by tax authorities. Tax
control procedures shall not reasonably disturb the ordinary course
of business of a taxpayer and shall not suspend its
activity. The types of tax control are current control and tax
audit. Re-audit of an already audited matter is prohibited without
a judge's order except matters for which a person files an
adjusted tax return for an already audited period.
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