Dispute resolution

Georgia Dispute Resolution Country Profile

 

Georgia flag with border 

last update 22 October 2013

 

Competent
Authority

Samson URIDIA (Mr.)
Revenue Service of Georgia
Department for International Relations
Head of the Department
68a Kostava Str., 0179 Tbilisi, Georgia
s.uridia@rs.ge
geocompauthority@rs.ge
Cell: (+995) 599 43 43 12; Tel: (+995) 322 226 29 01
Georgian, English, Russian

 

Dachi KINKLADZE (Mr.)
Revenue Service of Georgia
Department for International Relations
Deputy Head of the Department
dachi.kinkladze@rs.ge
geocompauthority@rs.ge
Cell: (+995) 599 04 13 01; Tel: (+995) 322 226 29 19
Georgian, English, Russian

 

David CHITAISHVILI (Mr.)
Revenue Service of Georgia
Department for International Relations
Adviser of the Department
68a Kostava Str., 0179 Tbilisi, Georgia
d.chitaishvili@rs.ge
geocompauthority@rs.ge
Cell: (+995) 577 05 43 41; Tel: (+995) 322 226 26 39

Organization 

LEPL Georgia Revenue Service

Scope of MAP
& MAP APA

  • Relief of double taxation under the DTAs.
  • Application or interpretation of particular tax treaty.
  • As of October 22, 2013, No bilateral and/or multilateral APA is available; although transfer pricing cases can be resolved under MAP.

Domestic
guidelines &
administrative
arrangements
 

Rules on conducting the MAP – soon will be available (link will be provided)

Time for filing 

Depends on the specific treaty and/or domestic time limitations.

 Form of
request
 

MAP: no specific form.

Documentation
Requirements
 

MAP initiated by the resident

-         Name, address, nature of business and identification number;

-         Indication of the applicable DTA and its article;

-         Statement of relevant tax authority;

-         In case of the double taxation description of the case;

-         Contact person for the taxpayer;

-         Authorization for a representative to act on behalf of the taxpayer;

-         Date of the taxpayer’s request;

-         Other, depending on the peculiarities of the case.

MAP initiated by the other contracting state

No specific requirements 

User fees 

None

Tax Collection/
penalty/
interest
 

The tax collection and penalty/interest are not suspended. 

Other dispute
resolution
mechanisms
 

In certain Georgian DTAs an arbitration clause is included.

Government
Website
 

http://www.rs.ge/en/1340

 

 

 

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