{"id":711,"date":"2026-02-15T19:57:48","date_gmt":"2026-02-15T15:57:48","guid":{"rendered":"https:\/\/unionlegal.ge\/?p=711"},"modified":"2026-02-17T15:37:57","modified_gmt":"2026-02-17T11:37:57","slug":"%e1%83%98%e1%83%90%e1%83%9c%e1%83%95%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%97%e1%83%95%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%90%e1%83%9b%e1%83%90%e1%83%a0%e1%83%97%e1%83%9a%e1%83%94%e1%83%91%e1%83%a0%e1%83%98","status":"publish","type":"post","link":"https:\/\/unionlegal.ge\/en\/%e1%83%98%e1%83%90%e1%83%9c%e1%83%95%e1%83%a0%e1%83%98%e1%83%a1-%e1%83%97%e1%83%95%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%90%e1%83%9b%e1%83%90%e1%83%a0%e1%83%97%e1%83%9a%e1%83%94%e1%83%91%e1%83%a0%e1%83%98\/","title":{"rendered":"January 2026 Legal Insights and Regulatory Developments"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Tax Legislation Updates<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t

Amendment to the Decree of the Head of the Revenue Service<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

By Decree \u21162243 of February 4, 2026, of the Head of the Revenue Service, an amendment was made to Decree \u21169021 of April 11, 2022, \"On the Approval of Methodological Manuals for the Implementation of Specific Measures by the Tax\/Customs Authority.\"<\/p>

The decree concerns the procedure for exemption from penalties imposed due to the late mandatory registration as a Value Added Tax (VAT) taxpayer.<\/p>

Specifically, if a taxpayer incurs the obligation to register for VAT but fails to do so on time, the Tax Code provides for penalties (Articles 274 and 282). However, in the case of a \"bona fide taxpayer\" (Article 269, Paragraph 7 of the Tax Code), the penalty may be waived.<\/p>

The decree specifies the deadline for submitting the declaration necessary for exemption from the penalty. According to the amendment, the penalty may be waived if: (a) the taxpayer applies to the tax authority for registration; (b) the taxpayer submits the relevant declaration before the tax authority issues a tax offense protocol.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t

Amendment in the Administration of Tax Benefits for Physical Persons<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

By Decree \u211637 of February 5, 2026, of the Minister of Finance of Georgia, an amendment was made to Decree \u2116996 of December 31, 2010, \"On Tax Administration.\"<\/p>

The decree concerns the new procedure for returning the income tax withheld at the source for natural persons entitled to tax benefits (e.g., parents of many children, veterans, persons with disabilities, etc.).<\/p>

Specifically, if a person benefits from a tax exemption (Article 82, Paragraph 2 of the Tax Code), they can reclaim the amount from the state budget that was withheld by the employer as tax from their salary.<\/p>

The decree specifies the procedure and deadlines for the return of funds. According to the amendment, the return of funds is possible if:<\/p>

(a) the person is registered for tax purposes (as a natural person);<\/p>

(b) the person submits a special application (Annex \u2116II-08\u2077) and indicates a personal bank account;<\/p>

(c) a declaration has been submitted by the tax agent (employer), showing the amount of tax withheld.<\/p>

The return of funds will be carried out monthly, on the 20th of each month, to the bank account specified by the person. It is noteworthy that when using this rule, the person will no longer be able to use the old mechanism (presenting a tax benefit certificate to the employer).<\/p>

The main part of the decree will come into force on July 1, 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Amendment in the Rule of Utilization and Taxation of Excise Stamps<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

By Decree \u211633 of February 3, 2026, of the Minister of Finance of Georgia, an amendment was made to Decree \u2116996 of December 31, 2010, \"On Tax Administration.\"<\/p>

The decree concerns the issue of taxing excise stamps used during the write-off of excise goods produced in Georgia (e.g., alcohol, tobacco).<\/p>

Specifically, if a manufacturer writes off and destroys (utilizes) its products in accordance with the law, on which excise stamps were already affixed, these stamps will no longer be considered realized.<\/p>

The decree clarifies the rules for applying tax benefits to written-off products. According to the amendment:<\/p>

(a) during the official write-off of goods marked by the manufacturer, the excise stamps affixed to them are considered utilized and are not subject to excise tax;<\/p>

(b) the decree also applies to the past period \u2014 specifically, to products written off through full destruction from January 1, 2025, to August 1, 2025. In this case, the manufacturer must submit an application indicating the serial numbers of the stamps.<\/p>

The decree entered into force upon publication.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Other Legal Updates<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Amendments to the Law \"On Grants\" and the Accompanying Legislative Package<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The Parliament of Georgia is considering draft laws on making amendments to the Law \"On Grants\" and other legislative acts.<\/p>

The package of amendments concerns the expansion of the definition of foreign funding (grants), the control over their receipt, and the establishment of criminal liability for violations.<\/p>

Specifically, the concept of a grant is being expanded to include any monetary or in-kind resources aimed at influencing Georgia's domestic or foreign policy, state institutions, or any part of public opinion.<\/p>

The draft law clarifies different procedures for receiving grants. Specifically, according to the amendment:<\/p>

(a) the issuance and receipt of a grant (if it is related to political\/social influence) will require the prior consent of the Government of Georgia or an authorized body;<\/p>

(b) the monitoring of the unauthorized receipt\/issuance of grants will be carried out by the State Audit Office, which, upon discovering signs of a crime, will transfer the materials to investigative bodies;<\/p>

(c) violation of the rules established by law, including receiving a grant through \"sham\" or \"fictitious\" transactions, will result in criminal liability;<\/p>

(d) upon the entry into force of the law, persons who have already received (but not used) similar grants will be obliged to apply to the government for consent within 1 month; otherwise, their use is prohibited.<\/p>

In parallel with the amendments to the Law on Grants, changes are being made to accompanying laws:<\/p>

\u2022\tThe Criminal Code;<\/p>

\u2022\tThe Law on Political Unions of Citizens;<\/p>

\u2022\tThe Administrative Offenses and Administrative Procedure Codes;<\/p>

\u2022\tThe Law on the State Audit Office.<\/p>

According to the draft law, in case of its adoption, it will enter into force upon publication.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Amendments to the Law \"On Legal Aid\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

The Parliament of Georgia is considering amendments to the Law \"On Legal Aid,\" which change the management model and accountability rules of the Legal Aid Service.<\/p>

According to the amendment, the Service will be directly accountable to the Prime Minister of Georgia.<\/p>

The draft law clarifies new rules for the composition of the governing board and the appointment of the director. According to the amendment:<\/p>

(a) the Legal Aid Service becomes accountable to the Prime Minister. The director of the Service will be required to submit an annual activity report to the Prime Minister by March 1;<\/p>

(b) the governing board will consist of 7 members who will be officials, specifically: the chairpersons of two parliamentary committees, the Secretary of the High Council of Justice, the General Prosecutor, the Head of the Government Administration, the Public Defender, and the Chairperson of the Bar Association. The term of a board member will coincide with their term in office;<\/p>

(c) the Prime Minister will appoint the director of the Service for a 5-year term upon the recommendation of the board. Also, the Prime Minister will have the authority to terminate the director's powers prematurely;<\/p>

(d) The draft budget of the Service will be submitted to the Ministry of Finance in agreement with the board, in accordance with the Budget Code.<\/p>

The draft law provides for the full rotation of the current management:<\/p>

  1. \u2022\tFrom April 1, 2026, the powers of the current members of the board will be terminated;<\/li>
  2. \u2022\tFrom May 1, 2026, the powers of the current director will be automatically terminated (in exchange for 3 months' salary compensation).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd\u10e1\u10d8\u10e1 \u10d1\u10e0\u10eb\u10d0\u10dc\u10d4\u10d1\u10d0\u10e8\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd\u10e1\u10d8\u10e1 2026 \u10ec\u10da\u10d8\u10e1 4 \u10d7\u10d4\u10d1\u10d4\u10e0\u10d5\u10da\u10d8\u10e1 \u21162243 \u10d1\u10e0\u10eb\u10d0\u10dc\u10d4\u10d1\u10d8\u10d7, \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10d5\u10d8\u10d3\u10d0 \u201e\u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd\/\u10e1\u10d0\u10d1\u10d0\u10df\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10ea\u10d0\u10da\u10d9\u10d4\u10e3\u10da\u10d8 \u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d8\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10db\u10d4\u10d7\u10dd\u10d3\u10e3\u10e0\u10d8 \u10db\u10d8\u10d7\u10d8\u10d7\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10db\u10e2\u10d9\u10d8\u10ea\u10d4\u10d1\u10d8\u10e1 \u10d7\u10d0\u10dd\u10d1\u10d0\u10d6\u10d4\u201c \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1 \u10e3\u10e4\u10e0\u10dd\u10e1\u10d8\u10e1 2022 \u10ec\u10da\u10d8\u10e1 11 \u10d0\u10de\u10e0\u10d8\u10da\u10d8\u10e1\u00a0\u21169021 \u10d1\u10e0\u10eb\u10d0\u10dc\u10d4\u10d1\u10d0\u10e8\u10d8. \u10d1\u10e0\u10eb\u10d0\u10dc\u10d4\u10d1\u10d0 \u10d4\u10ee\u10d4\u10d1\u10d0 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d0\u10d3 \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d0\u10ea\u10d8\u10d8\u10e1 \u10d3\u10d0\u10d2\u10d5\u10d8\u10d0\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd \u10d3\u10d0\u10d9\u10d8\u10e1\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10ef\u10d0\u10e0\u10d8\u10db\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d4\u10e1\u10e1. \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3, \u10d7\u10e3 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 […]<\/p>\n","protected":false},"author":1,"featured_media":664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-10"],"_links":{"self":[{"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/posts\/711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/comments?post=711"}],"version-history":[{"count":11,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/posts\/711\/revisions"}],"predecessor-version":[{"id":726,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/posts\/711\/revisions\/726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/media\/664"}],"wp:attachment":[{"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/media?parent=711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/categories?post=711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unionlegal.ge\/en\/wp-json\/wp\/v2\/tags?post=711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}