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.

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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.

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What Happens During the Audit

1. Document review: Auditors examine your financial records to verify accuracy of reported information.

2. Interviews: Auditors may interview you or your staff and observe business operations.

3. Transaction testing: Specific transactions are tested for compliance with tax laws.

4. Preliminary findings: Auditors present initial findings for discussion. You can explain discrepancies and provide additional information.

5. Final report: The audit report is issued with conclusions and any required adjustments to your tax returns.

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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.

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Keep your books audit-ready. Contact EFS Group for accounting and bookkeeping services.