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Law of Georgia Tax Code of Georgia
LAW OF GEORGIA TAX CODE OF GEORGIA SECTION I GENERAL PROVISIONS Chapter I - Georgian Tax System Article 1 - Scope of regulation In accordance with the Constitution of Georgia, this Code sets forth the general principles of formation and operation of the tax system of Georgia, governs the legal relations involved in the movement of passengers, goods and vehicles across the customs border of Georgia, determines the legal status of persons, tax payers and competent authorities involved in legal relations, determines the types of tax offences, the liability for violating the tax legislation of Georgia, the terms and conditions for appealing wrongful acts of competent authorities and of their officials, lays down procedures for settling tax disputes, and governs the legal relations connected with the fulfilment of tax liabilities. Law of Georgia No 5942 of 27 March 2012 - website, 12.4.2012 Article 2 - Tax legislation of Georgia 1. The tax legislation of Georgia comprises the Constitution of Georgia, international treaties and agreements, this Code and subordinate normative acts adopted in compliance with them. 2. The tax legislation of Georgia in effect at the moment when tax liability arises shall be used for taxation. 3. The Government of Georgia or the Minister for Finance of Georgia shall adopt/issue subordinate normative acts for enforcing this Code. 4. (Deleted - No 1886, 26.12.2013) 5. To enforce the tax legislation of Georgia, the head of the Legal Entity under Public Law (LEPL) within the Ministry for Finance of Georgia - the Revenue Service (‘the Revenue Service’) shall issue orders, internal instructions and guidelines on application of the tax legislation of Georgia by tax authorities. -
Apparel Familiarization Trip for Kardem Tekstil Company Final
APPAREL FAMILIARIZATION TRIP FOR KARDEM TEKSTIL COMPANY FINAL Thursday, September 08, 2011 This publication was produced for review by the United States Agency for International Development. It was prepared by Deloitte Consulting LLP. APPAREL FAMILIARIZATION TRIP FOR KARDEM TEKSTIL COMPANY FINAL USAID ECONOMIC PROSPERITY INITIATIVE (EPI) CONTRACT NUMBER: AID-114-C-10-00004 DELOITTE CONSULTING LLP USAID/CAUCASUS THURSDAY, SEPTEMBER 08, 2011 DISCLAIMER: The author’s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government. DATA Author(s): Zviad Kvlividze, Apparel Sector Manager Reviewed By: Alan Saffery, Non-Agricultural Sectors Component Leader Name of Component: Non-Agriculture Sectors Practice Area: Apparel Key Words: apparel, outsourcing, investment, Kardem Tekstil ECONOMIC PROSPERITY INITIATIVE (EPI) i ABSTRACT This trip report describes the visit of potential Turkish investor, Kardem Tekstil, to Georgia to learn more about the Georgian apparel investment climate and local apparel market. Kardem is currently interested in looking closer at Georgia as a new investment and outsourcing markets. Contacts with Kardem Textile were established with assistance from EPI’s short-term consultant Selen Poyraz, Deloitte Consulting Istanbul Office. Kardem’s trip to Georgia was initiated, designed, organized, and implemented by EPI and the Georgian National Investment Agency (GNIA) after meeting the owner of Kardem Tekstil, Mr. Zeki Erdogan, at the 4th Istanbul Fashion and Apparel Conference in Turkey in May 2011. ECONOMIC PROSPERITY INITIATIVE (EPI) ii ABBREVIATIONS EPI Economic Prosperity Initiative GNIA Georgian National Investment Agency MoESD Ministry of Economy & Sustainable Development ECONOMIC PROSPERITY INITIATIVE (EPI) iii CONTENTS I. -
Economic Prosperity Initiative
USAID/GEORGIA DO2: Inclusive and Sustainable Economic Growth October 1, 2011 – September 31, 2012 Gagra Municipal (regional) Infrastructure Development (MID) ABKHAZIA # Municipality Region Project Title Gudauta Rehabilitation of Roads 1 Mtskheta 3.852 km; 11 streets : Mtskheta- : Mtanee Rehabilitation of Roads SOKHUMI : : 1$Mestia : 2 Dushet 2.240 km; 7 streets :: : ::: Rehabilitation of Pushkin Gulripshi : 3 Gori street 0.92 km : Chazhashi B l a c k S e a :%, Rehabilitaion of Gorijvari : 4 Gori Shida Kartli road 1.45 km : Lentekhi Rehabilitation of Nationwide Projects: Ochamchire SAMEGRELO- 5 Kareli Sagholasheni-Dvani 12 km : Highway - DCA Basisbank ZEMO SVANETI RACHA-LECHKHUMI rehabilitaiosn Roads in Oni Etseri - DCA Bank Republic Lia*#*# 6 Oni 2.452 km, 5 streets *#Sachino : KVEMO SVANETI Stepantsminda - DCA Alliance Group 1$ Gali *#Mukhuri Tsageri Shatili %, Racha- *#1$ Tsalenjikha Abari Rehabilitation of Headwork Khvanchkara #0#0 Lechkhumi - DCA Crystal Obuji*#*# *#Khabume # 7 Oni of Drinking Water on Oni for Nakipu 0 Likheti 3 400 individuals - Black Sea Regional Transmission ZUGDIDI1$ *# Chkhorotsku1$*# ]^!( Oni Planning Project (Phase 2) Chitatskaro 1$!( Letsurtsume Bareuli #0 - Georgia Education Management Project (EMP) Akhalkhibula AMBROLAURI %,Tsaishi ]^!( *#Lesichine Martvili - Georgia Primary Education Project (G-Pried) MTSKHETA- Khamiskuri%, Kheta Shua*#Zana 1$ - GNEWRC Partnership Program %, Khorshi Perevi SOUTH MTIANETI Khobi *# *#Eki Khoni Tskaltubo Khresili Tkibuli#0 #0 - HICD Plus #0 ]^1$ OSSETIA 1$ 1$!( Menji *#Dzveli -
Tour from Kutaisi Cultural & Sightseeing Tours
Samegrelo private tour from Kutaisi Cultural & Sightseeing Tours Overview Day Trip to Martvili Canyon, Zugdidi, ethno-village Sisa Tura and Nokalakevi from Kutaisi Starts from: Kutaisi Available: All Year Driving distance: 250 km Type: Private Full day trip Duration: 10 hours The private guided day trip to Samegrelo from Kutaisi offers visiting one of the oldest kingdoms of Georgia and its former capital town Zugdidi. During the day, visit four main sites: a natural wonder of Martvili Canyon , Ethno-Village Sisa Tura, Dadiani Palace and Nokalakevi acropolis & archaeological site. Lunch will be served in a traditional Colchian Oda House. Have a fantastic day ahead! Tour details Code: KUT-PT-S01 Starts from: Kutaisi Max. Group Size: 15 Adults Duration: Full Day Prices Group size Price per adult Solo 181 € 2-3 people 103 € 4-5 people 63 € 6-7 people 56 € 8-9 people 47 € 10-15 people 43 € *Online booking deposit: 15 € 1 person from the group will be FREE of charge if 10 and more adults are traveling together Child Policy 0-1 years - Free 2-6 years - 22 € 7 years and over - Adult * Online booking deposit will be deducted from the total tour price. The balance can be paid in one of the following ways: Bank transfer - Euro/USD/GBP, any time, but not later than two weeks before the tour starts; VISA/Master card - GEL only (local currency), via POS terminal, directly with your guide at the beginning of the tour. Card service fee + 3%. Cash - GEL only, directly to the nearest TBC Bank office or TBC Bank Cash terminal no later than begging of the tour. -
Trems of Reference for Pcr Validation
IN.464-17 20 December 2017 Performance Evaluation Report Municipal Services Development Project and Municipal Services Development Project Phase 2 (Georgia) (Loans 2441 and 2534) The attached report is circulated at the request of the Director General, Independent Evaluation Department. For Inquiries: Walter Kolkma, Independent Evaluation Department (Ext. 4189) Ari Perdana, Independent Evaluation Department (Ext. 1891) Performance Georgia: Municipal Services Evaluation Development Project and Municipal Report Services Development Project Phase 2 Independent Evaluation Raising development impact through evaluation Performance Evaluation Report December 2017 Georgia: Municipal Services Development Project and Municipal Services Development Project Phase 2 This document is being disclosed to the public in accordance with ADB's Public Communications Policy 2011. Reference Number: PPE: GEO 2017-19 Project Numbers: 41198 and 43171 Loan Numbers: 2441-GEO(SF) and 2534-GEO(SF) Independent Evaluation: PE-803 NOTES (i) In this report, “$” refers to US dollars. (ii) For an explanation of rating descriptions used in Asian Development Bank evaluation reports, see ADB. 2006. Guidelines for Preparing Performance Evaluation Reports for Public Sector Operations. Manila Director General Marvin Taylor-Dormond, Independent Evaluation Department (IED) Deputy Director General Veronique Salze-Lozac’h, IED Director Walter Kolkma, Thematic and Country Division, IED Team leader Ari Perdana, Evaluation Specialist, IED Team members Ma. Patricia Lim, Senior Evaluation Officer, IED Jennifer Llaneta, Evaluation Assistant, IED (until October 2017) Christine Grace Marvilla, Evaluation Assistant, IED (from October 2017) The guidelines formally adopted by the Independent Evaluation Department (IED) on avoiding conflict of interest in its independent evaluations were observed in the preparation of this report. To the knowledge of IED management, there were no conflicts of interest of the persons preparing, reviewing, or approving this report. -
Course Catalogue 2019 GEORGIA
SACHKHERE MOUNTAIN TRAINING SCHOOL Named after Colonel Besik Kutateladze Course Catalogue 2019 NATO PARTNERSHIP TRAINING AND EDUCATION CENTRE GEORGIA LOCATION Sachkhere Mountain Training School (SMTS) is located in Sachkhere Sachkhere. Sachkhere is a town at the northern edge Tbilisi of the Imereti Province in Western Georgia, with the population of 50 000 people. Sachkhere is 180 km. far from the capital of Georgia, Tbilisi. Welcome Note I would like to welcome you to Colonel Besik Kutateladze Sachkhere Mountain Training School 2019 course catalogue. Since receiving a NATO/PfP Training and Education Centre status in 2010, Sachkhere Mountain Training School has been actively conducting national and international courses. By focusing on modern training methodology, we manage to achieve steady results and our trainees complete the courses with significant knowledge and skills that contribute to meeting international requirements. The courses offer you a chance to challenge yourself, to meet people from various backgrounds and cultures. I hope that your presence here will strengthen the relations between our countries. The Sachkhere Mountain Training School is made up of a dedicated team of professionals and we believe they make an exciting and stimulating working environment for you. Be assured that you will have our full support in the execution of your duties. We think that you will find the courses beneficial and useful for your career development. I look forward to meeting you in the Sachkhere Mountain Training School. Lieutenant Colonel Malkhaz Goletiani Commander www.sachkhere.mod.gov.ge History On June 1, 1991, the 16th Mountain Battalion was established on the venue of the current Sachkhere Mountain Training School. -
Acceptance and Rejection of Foreign Influence in the Church Architecture of Eastern Georgia
The Churches of Mtskheta: Acceptance and Rejection of Foreign Influence in the Church Architecture of Eastern Georgia Samantha Johnson Senior Art History Thesis December 14, 2017 The small town of Mtskheta, located near Tbilisi, the capital of the Republic of Georgia, is the seat of the Georgian Orthodox Church and is the heart of Christianity in the country. This town, one of the oldest in the nation, was once the capital and has been a key player throughout Georgia’s tumultuous history, witnessing not only the nation’s conversion to Christianity, but also the devastation of foreign invasions. It also contains three churches that are national symbols and represent the two major waves of church building in the seventh and eleventh centuries. Georgia is, above all, a Christian nation and religion is central to its national identity. This paper examines the interaction between incoming foreign cultures and deeply-rooted local traditions that have shaped art and architecture in Transcaucasia.1 Nestled among the Caucasus Mountains, between the Black Sea and the Caspian Sea, present-day Georgia contains fewer than four million people and has its own unique alphabet and language as well as a long, complex history. In fact, historians cannot agree on how Georgia got its English exonym, because in the native tongue, kartulad, the country is called Sakartvelo, or “land of the karvelians.”2 They know that the name “Sakartvelo” first appeared in texts around 800 AD as another name for the eastern kingdom of Kartli in Transcaucasia. It then evolved to signify the unified eastern and western kingdoms in 1008.3 Most scholars agree that the name “Georgia” did not stem from the nation’s patron saint, George, as is commonly thought, but actually comes 1 This research addresses the multitude of influences that have contributed to the development of Georgia’s ecclesiastical architecture. -
GEORGIA Handbook on Transparency and Citizen Participation
GEORGIA Handbook on Transparency and Citizen Participation Council of Europe Original: Handbook on Transparency and Citizen Participation in Georgia (English version) The opinions expressed in this work are the responsibility of the author(s) and do not necessarily reflect the official policy of the Council of Europe. The reproduction of extracts (up to 500 words) is authorised, except for commercial purposes as long as the integrity of the text is preserved, the excerpt is not used out of context, does not provide incomplete information or does not otherwise mislead the reader as to the nature, scope or content of the text. The source text must always be acknowledged as follows All other requests concerning the reproduction/translation of all or part of the document, should be addressed to the Directorate of Communications, Council of Europe (F-67075 Strasbourg Cedex or [email protected]). All other requests concerning this publication should be addressed to the Congress of Local and Regional Authorities of the Council of Europe. Congress of Local and Regional Authorities of the Council of Europe Cover design and layout: RGOLI F-67075 Strasbourg Cedex France © Council of Europe, December 2020 E-mail: [email protected] (2nd edition) Acknowledgements This Handbook on Transparency and Citizen Participation in Georgia was developed by the (2015-2017) in Armenia, Azerbaijan, Georgia, the Republic of Moldova, Ukraine and Belarus. It was implemented as part of the Partnership for Good Governance 2015-2017 between the Council of Europe and the European Union. The research work and writing of this updated edition was carried out by the Institute for Development of Freedom of Information (IDFI), a Georgian non-governmental organisation. -
Environmental and Social Impact Assessment Volume 6 Stakeholder Engagement Plan
GEORGIA ELECTRICITY TRANSMISSION NETWORK DEVELOPMENT PROJECTS Environmental and Social Impact Assessment Volume 6 Stakeholder Engagement Plan Prepared for: GSE SLR Ref:901.12.1 Version No: #1 July 2019 Georgian State Electrosystem (GSE) Environmental and Social Impact Assessment SLR Ref No:901.12.1 Volume 6 Stakeholder Engagement Plan July 2019 BASIS OF REPORT This document has been prepared by SLR Consulting Limited with reasonable skill, care and diligence, and taking account of the manpower, timescales and resources devoted to it by agreement with GSE (the Client) as part or all of the services it has been appointed by the Client to carry out. It is subject to the terms and conditions of that appointment. SLR shall not be liable for the use of or reliance on any information, advice, recommendations and opinions in this document for any purpose by any person other than the Client. Reliance may be granted to a third party only in the event that SLR and the third party have executed a reliance agreement or collateral warranty. Information reported herein may be based on the interpretation of public domain data collected by SLR, and/or information supplied by the Client and/or its other advisors and associates. These data have been accepted in good faith as being accurate and valid. The copyright and intellectual property in all drawings, reports, specifications, bills of quantities, calculations and other information set out in this report remain vested in SLR unless the terms of appointment state otherwise. This document may contain information of a specialised and/or highly technical nature and the Client is advised to seek clarification on any elements which may be unclear to it. -
Climate Change National Adaptation Plan for Georgia's Agriculture Sector
ENVIRONMENTALEE INFORMATION AND EDUCATION CENTRE Climate Change National Adaptation Plan for Georgia’s Agriculture Sector Tbilisi, 2017 1 This document is prepared by the LEPL “Environmental Information and Education Center” of the Ministry of Environment and Natural Resources Protection of Georgia, under the joint or- der of the Ministry of Environment and Natural Resources Protection and the Ministry of Ag- riculture. The project has been initiated by the Ministry of Agriculture within the frameworks of the “Agriculture Modernization, Market Access and Resilience” (AMMAR) project. This proj- ect is implementing by the Ministry of Agriculture of Georgia with the support of IFAD / GEF. LEPL “Environmental Information and Education Center” of the Ministry of Environment and Natural Resources Protection of Georgia thanks to all participants of the project: Marina Shvangiradze - Sustainable Developmen Center Remissia (project team leader); Davit Bedoshvili - impact of climate change on wheat and corn; Salome Gelashvili - Argiculture Policy Research Center (ISET), cost-benefit analysis of the measures for adaptation to climate change; Gizo Gogichaishvili - National Environmental Agency (impact of climate change on potato); Vakhtang Goguadze - LEPL Laboratory of the Ministry of Agriculture of the Autonomous Republic of Adjara (citrus, potato and livestock breeding in Adjara); Medea Inashvili - project expert (guide on preparation of national adaptation plan on climate change for agriculture sector); Nato Kutaladze - National Environmental -
Independent Reporting Mechanism (IRM): Georgia Progress Report 2016- 2017
Independent Reporting Mechanism (IRM): Georgia Progress Report 2016- 2017 Lasha Gogidze, Independent Researcher Tamar Gzirishvili, Independent Researcher Table of Contents Executive Summary: Georgia 3 1. Introduction 15 II. Context 16 III. Leadership and Multistakeholder Process 22 IV. Commitments 29 1. Adapting the Public Service Hall to the needs of people with disabilities 32 2. Launch of the unified healthcare system information portal 35 3. Introduction of electronic licensing system in the field of natural resource application 38 4. Creation of spatial (geographic) data web-portal for the energy sector 41 5. Creation of innovation ecosystem 44 6. Electronic portal for registering and disposal of state property – Customer’s Module 48 7. Development of the Freedom of Information Law 50 8. Development of a monitoring and assessment system of the Government policy and legislative acts 53 ✪ 9. Introduction of the public officials’ asset declarations monitoring system 56 10. Establishing unified regulations to publish court decisions 59 11. Development of transparency and integrity strategy and action plan in the field of regional development and infrastructure 62 12. Improvement of the database of the convicted and transfer of the penitentiary department entirely onto the electronic workflow management 66 13. Publication of phone tapping data according to the nature of the crime and geographic area 69 ✪14. Increasing citizen participation in supervision of public finances (public audit) 72 15. Electronic innovations for more transparency and efficiency of public procurement 77 ✪16. Adoption of the Environmental Assessment Code 81 17. Introduction of a mobile app as an alternative channel to connect to “112” 84 18. -
Distribution and Some Biological Data of Sycamore Lace Bug – Corythucha Ciliate Say (Heteroptera, Tingidae) in Georgia
Accepted Manuscript Distribution and some biological data of sycamore lace bug – Corythucha ciliate say (Heteroptera, Tingidae) in Georgia A. Supatashvili, N. Goginashvili, M. Kereselidze PII: S1512-1887(16)00009-9 DOI: 10.1016/j.aasci.2016.03.003 Reference: AASCI 8 To appear in: Annals of Agrarian Sciences Received Date: 25 January 2016 Accepted Date: 22 February 2016 Please cite this article as: A. Supatashvili, N. Goginashvili, M. Kereselidze, Distribution and some biological data of sycamore lace bug – Corythucha ciliate say (Heteroptera, Tingidae) in Georgia, Annals of Agrarian Sciences (2016), doi: 10.1016/j.aasci.2016.03.003. This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain. ACCEPTED MANUSCRIPT Annals of Agrarian Science vol. 14, no. 1, 2016 Distribution and some biological data of sycamore lace bug – Corythucha ciliate say (Heteroptera, Tingidae) in Georgia A. Supatashvili, N. Goginashvili, M. Kereselidze Agricultural University of Georgia, Vasil Gulisashvili Forestry Institute 240 David Aghmashenebeli Alley, Tbilisi, 0159, Georgia Received 25 January 2016; Accepted 22 February 2016 Corresponding author: A.Supatashvili, [email protected] Abstract The article describes invasion of the dangerous pest, sycamore lace bug Corytucha ciliata from Krasnodar District and its spread all over Georgia.