Advancing Tax Legislation in Georgia



PMCG is assisting the Ministry of Finance of Georgia to improve its tax legislation, as a partner of USAID’s Governing for Growth (G4G) program (lead by Deloitte).

In order to identify gaps in the current legislation and issue effective modifications, consultants are analyzing tax dispute cases heard by the Dispute Resolution Department of Revenue Service, Dispute Appeal Council of the Ministry of Finance and the Court.

Later, the most frequently disputed areas of the tax legislation and the consistency of decisions across the relevant bodies will be analyzed.

By the end of the assistance, consultants will develop recommendations on how to address the identified deficiencies in both legislation and practice.

The recommendations will consist of necessary amendments to the Tax Code and the secondary tax legislation to ease understanding of ambiguous primary legislation. As a result of the project, the MOF will streamline its tax administration practice including dispute resolution practice which will enhance the business enabling environment of Georgia.

Please kindly follow the link below for detailed information about the project:
Analyses of Tax Dispute Cases


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