Tax Audits in Georgia: Process, Documents & Appeals

The Georgian Revenue Service uses risk-based criteria to select taxpayers for audit, including business size, industry sector, and compliance history.

If selected, you'll receive a formal notification on your RS.ge portal specifying the audit scope, required documentation, and submission deadline.

Documents You'll Need to Provide

• •Description of business activities (nature of goods/services, expenses, operational processes) as an official letter signed by director.
• •Database export from your bookkeeping software.
• •Agreements, contracts, leases, and supporting documents for reported transactions.
• •Financial statements, tax returns, invoices, receipts, and bank statements.
• •Language requirements: The Revenue Service can request all documents in Georgian. English versions are usually accepted, but complex documents may need to be translated and notarized.

What Happens During the Audit

• •Document review: Auditors examine your financial records to verify accuracy of reported information.
• •Interviews: Auditors may interview you or your staff and observe business operations.
• •Transaction testing: Specific transactions are tested for compliance with tax laws.
• •Preliminary findings: Auditors present initial findings for discussion. You can explain discrepancies and provide additional information.
• •Final report: The audit report is issued with conclusions and any required adjustments to your tax returns.

How to Appeal an Audit Decision

If you disagree with the findings:

1. File an appeal: Submit to the Revenue Service within 30 days of receiving the final report. Include a detailed explanation and supporting documents.

2. Appeals Committee review: An independent committee examines the original findings and your arguments.

3. Hearing: You may be invited to present your case in person.

4. Decision: The committee can uphold, modify, or overturn the original findings.

5. Court: If unsatisfied with the committee's decision, you can take the case to court.