A Foreigner's Guide to Navigating Georgia's Tax Portal and Avoiding Payment Pitfalls

Navigating the tax system of a foreign country can be complex, and for expatriates and foreign business owners in Georgia, the Revenue Service (RS) portal presents a unique challenge. While the system is designed to streamline tax payments, a common technical quirk can lead to payments being misapplied or even lost, potentially resulting in penalties.

This guide will help you understand this issue, take proactive steps to avoid it, and know what to do if a payment goes missing.

The Problem: A Mismatch in Identification

The core of the issue lies in how the RS portal identifies taxpayers. The system is optimized to link payments to a Georgian identification number. However, many foreigners' Georgian bank accounts are linked to their passport numbers. When a payment is made from a passport-linked account, the system often struggles to correctly associate the transaction with the taxpayer's unique tax ID. This can cause payments to be misallocated or simply "disappear" from your tax account, even though the money has left your bank.

Proactive Steps for Using the Georgia Tax Portal for Foreigners

By taking a few simple precautions, you can ensure your payments are correctly processed every time.

1. Always Include Your Tax ID: This is the most crucial step. When initiating a tax payment to the government treasury, you must ensure your tax ID is explicitly included in the transfer details.

2. Use the "Third-Party Payment" Option: Many Georgian banks (such as TBC and Bank of Georgia) have a feature to pay on behalf of a "third/other person." This is the most reliable method. When you select this option, the bank's system will prompt you to enter the full name and tax ID of the person or entity for whom the payment is being made. This ensures the correct tax ID is embedded in the payment data, allowing the RS system to accurately link the payment.

What to Do if a Payment Goes Missing

Even with the best precautions, issues can sometimes arise. If you notice a payment hasn't been credited to your RS account, don't panic. Here’s a clear action plan:

1. Maintain Meticulous Records: Always keep a digital or physical copy of every tax payment transaction. This includes the date, amount, and the bank document confirming the successful transfer. This documentation is your proof of payment and is essential for resolving any discrepancies.

2. Act Immediately: The moment you suspect a payment is missing (and you may receive an SMS from the RS as a warning), do not delay. Submit an online application through your RS portal. If you need help navigating this process, contact us now for free, step-by-step instructions.

3. Attach Proof of Payment: In your application, clearly explain the situation and attach the proof of payment you've saved. The RS team can then manually locate the payment using your provided details and correctly apply it to your tax account.

Navigating a new country's bureaucracy is never easy, but understanding these specific nuances of the Georgian tax portal for foreigners can save you from significant stress and potential penalties. By consistently using the "third-party payment" option and keeping a record of all your transactions, you can ensure your tax obligations are met smoothly.

Share this guide with other foreigners in Georgia to help them avoid these common pitfalls and focus on their work and business with peace of mind.