An amendment was made to the Order No. 996 of the Minister of Finance of Georgia dated December 31, 2010 "On Administration of Taxes". The amendment concerned Article 13 of the said order, which deals with electronic complaints. Sub-paragraph 3 of the mentioned article was formed with an updated edition. Before the change, the person was provided with information about the review stages and results of the complaint submitted by him in the form of a short text message, which did not release the dispute review body from the obligation to additionally notify the complainant in writing about the decision made regarding the complaint. The dispute review body will no longer have this obligation, since with the new edition it was determined that a person (except for a non-resident natural person) will be provided with information about the stages of consideration of the complaint submitted by him only in the form of a short text message. As you know, according to the second part of Article 163 of the Tax Code of Georgia, if the amount is fully or partially reimbursed before the delivery of goods/services, the payment of VAT corresponding to the reimbursed amount is made according to the reporting period of the payment of the reimbursement amount. Part 2 of Article 163 of the Tax Code of Georgia applied to goods/services exchange (barter) operations only in the cases of partial reimbursement of the amount before the delivery of goods/services within the mentioned operations, in the part of the reimbursed amount. The change is effective from January 1, 2024, and their effect will not be extended to agreements concluded before January 1, 2024. According to Article 6 1 of Order No. 996 of the Minister of Finance of Georgia, the taxpayer will be defined by the tax authority as one of the given 3 categories.
