BDO Tax & Legal Newsletter / January 2025 No.1

Mariam Khuskivadze / Manager, TAX

This publication covers latest important tax and legal changes that business should take into consideration for their daily operations and governance. Please contact BDO to discuss these matters in the context of your particular circumstances.

Table of Contents: 

• Taxation of gambling business 
• Excise tax Rates for Excisable Goods
• Tax Benefits & Refund of Tax Paid in Georgia for Non-Residents 
• Cancellation of VAT-Taxable Transactions in Specific Cases
• Rules for Filling out Updated Column 14 of Annex "A" in the Withholding Tax Declaration at the Source of Payment
• Filling out the monthly income tax return of a person with small business status
• Types of income are not taxed under the preferential taxation regime
• Agrotourism and Wine Tourism Activities.