{"id":780,"date":"2026-03-06T12:50:01","date_gmt":"2026-03-06T08:50:01","guid":{"rendered":"https:\/\/unionlegal.ge\/?p=780"},"modified":"2026-03-06T13:01:51","modified_gmt":"2026-03-06T09:01:51","slug":"elementor-780","status":"publish","type":"post","link":"https:\/\/unionlegal.ge\/en\/elementor-780\/","title":{"rendered":"February 2026 Legal Insights and Regulatory Developments"},"content":{"rendered":"
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Tax Legislation Updates<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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New Procedure for Tax Refunds for Individuals Entitled to Tax Exemptions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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By Decree \u211637 of February 5, 2026, of the Minister of Finance of Georgia, an amendment was made to the tax administration rules. The change applies to those natural persons who benefit from income tax exemptions.<\/p>

According to the amendment:<\/p>

(a) A person entitled to a tax exemption, whose employer nevertheless withheld tax, is authorized to request a refund of this amount to their personal bank account;<\/p>

(b) If a person is not registered as a taxpayer, they must register as a natural person taxpayer in order to receive the refund;<\/p>

(c) To receive the funds, the person must fill a special application (Annex \u2116II-08\u2077), specifying the bank settlement account. By submitting this application, the person also grants consent for the verification of their personal data with the bank;<\/p>

(d) The tax refund will be carried out on the 20th day of each month, within the limits of the credited overpayment on the tax card;<\/p>

(e) The tax authority is granted the right to independently request and receive documents confirming the exemption from relevant agencies instead of the individual;<\/p>

The main part of the amendment will become fully operational from 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

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Change in the Procedure for Taxpayer Registration and Remote Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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By Decree \u211661 of February 27, 2026, of the Minister of Finance of Georgia, an amendment was made to Decree \u2116996 \"On Tax Administration.\"<\/p>

The decree concerns the remote registration of natural persons and the security of managing authorized pages (portals) by legal entities.<\/p>

The decree clarifies the rules for electronic communication with the tax authority. According to the amendment:<\/p>

(a) Natural persons (except for individual entrepreneurs) are now officially able to register for tax purposes via video call or remote identification services, instead of appearing in person;<\/p>

(b) Immediately upon tax registration, the person automatically switches to the electronic form of communication. The username and temporary password will be sent to them via SMS to their phone;<\/p>

(c) For companies (legal entities) with multiple managers, the restoration of the Revenue Service portal password or changing the phone number can only be performed by the person who manages the authorized page of the Public Registry;<\/p>

(d) The Revenue Service will receive information about authorized managers directly from the Public Registry, which excludes access to company data by unauthorized persons.<\/p>

The decree enters into force on the 30th day after publication, namely from April 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

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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
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Amendments to the Code of Administrative Offenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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By the law adopted by the Parliament of Georgia on March 4, 2026, an amendment was made to the Code of Administrative Offenses. The amendment aims to ensure the political neutrality of entrepreneurial entities and to protect state institutions, for which it establishes new sanctions for the business sector due to political activity and toughens responsibility for the non-recognition of state institutions.<\/p>

According to the amendment:<\/p>

According to the amendment:\n(a) A new administrative offense is added to the Code of Administrative Offenses (Article 153\u00b9\u00b3) \u2013 entrepreneurial legal entities are prohibited from publicly engaging in political activities that are not related to their main entrepreneurial activities. Violation of this rule will result in a fine of 20,000 GEL;<\/p>

(b) The definition of political activity is established as any activity aimed at exerting influence on the government, state institutions, or any part of society for the purpose of changing or implementing domestic\/foreign policy;<\/p>

(c) Committing an offense with the motive of non-recognition of the constitutional order or state bodies will be considered an aggravating circumstance for administrative liability;<\/p>

(d) The State Audit Office shall draw up the protocol for said violation (political activity), while the case shall be reviewed by the District (City) Court within 7 days.<\/p>

The law entered into force immediately upon publication, on March 4, 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

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Amendments to the Criminal Code<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Completely new articles have been added to the Criminal Code of Georgia, establishing strict liability for political activity, the receipt of grants, and actions directed against state institutions.<\/p>

According to the amendment:<\/p>

According to the amendment:\n(a) Any crime committed with the motive of non-recognition of the constitutional order or organs is considered an aggravating circumstance. In such cases, the judge is obliged to impose a sentence that exceeds the minimum sentence provided by the relevant article of the Code by at least 1 year;<\/p>

(b) Systematic calls for mass disobedience, the creation of alternative bodies, or the arbitrary and public representation of oneself as a representative of the government is defined as a crime. The penalty for these actions is set at up to 3 years of imprisonment;<\/p>

(c) For receiving or using a foreign grant for political purposes without government permission, as well as for receiving funding through \"fictitious\" transactions, the maximum sentence is set at up to 6 years of imprisonment;<\/p>

(d) If an entrepreneurial society, which has already been administratively fined for political activity, continues such activity, the legal entity or its manager will be punished with various penalties, including imprisonment from 3 to 4 years, while the legal entity itself faces liquidation;<\/p>

(e) The receipt of any kind of donation by a political party from foreign sources (another state, foreign company, etc.) is punishable by up to 6 years of imprisonment.<\/p>

The law obliges everyone who has already received a grant to apply to the government for permission within 1 month. In case of refusal or failure to apply, the use of the grant will be punished under criminal law.<\/p>

The law entered into force immediately upon publication, on March 4, 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

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Change in the Fees and Terms of Property Appraisal Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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By Decree \u21161183 of February 13, 2026, of the Minister of Justice of Georgia, an amendment was made to Decree \u2116144 of July 30, 2010, of the Minister of Justice of Georgia \"On Approving the Amounts and Payment Rules of Fees Provided by the Law of Georgia on Enforcement Proceedings, as well as the Rules for Determining Remuneration for the Performance of Manager and Supervisor Functions.\"<\/p>

The decree concerns the terms of property (item and intangible property) appraisal services by the National Bureau of Enforcement. The decree clarifies the rule for fee payment and the calculation of service terms.<\/p>

According to the amendment:<\/p>

(a) The fee for property appraisal services as of each past period (with a past date) is doubled;<\/p>

(b) The fixed or minimum part of the service fee is paid upon submission of the application, while the remaining amount \u2014 after the preparation of the report, before its collection;<\/p>

(c) The calculation of the appraisal term begins from the next working day after the full submission of documentation;<\/p>

(d) The Chairman of the Enforcement Bureau has the right to establish a different fee by contract if a long-term contract is signed or if a person requests at least 50 appraisals;<\/p>

(e) The fees and terms for accelerated service are clarified, which are provided in the updated Annex \u21161.<\/p>

The decree entered into force immediately upon publication, on February 13, 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

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