Ideally as soon as an audit act, demand or decision is received, because appeal deadlines and the preparation of evidence are time-sensitive.
Business · tax · administrative disputes
Tax Law and Tax Disputes in Georgia
Tax files require the legal position and the underlying accounting facts to be tested together. We review assessments, audit materials, transactions and deadlines, then prepare the response or appeal around the issues that can materially change the outcome.
Tax assessment
Review of the legal basis for an assessment, penalty, transaction and declared facts.
Evidence
Organisation of contracts, banking records, invoices, accounting documents and the factual business picture.
Appeal
Administrative complaint, legal argument and, where needed, a court strategy.
How we protect clients in tax matters
- Legal analysis of tax-audit findings and acts
- Challenges to assessments, penalties and interest
- Administrative disputes with the Revenue Service
- Tax-risk review of contracts and transactions
- Analysis of economic substance and documentary evidence
- Issues involving company directors and responsible persons
- Preparation for the judicial stage of a tax dispute
- Georgian tax support for foreign companies and non-residents
A tax dispute starts with the facts, not only the tax act
Before challenging a tax authority decision, the actual basis of the assessment and the documents supporting the business transaction must be understood. Legal citations alone are not enough if the economic and documentary picture of the transaction is unclear.
Coordinating administrative and court stages
Tax disputes have their own deadlines and sequence of challenge. We prepare the position from the outset so that the facts, evidence and legal arguments remain consistent and do not have to be rebuilt completely at the next stage.
Preventive tax law
Not every tax problem needs to be addressed after a dispute has started. A legal and tax review before a major transaction, restructuring, related-party operation or new business model can reduce future uncertainty.
Related matters with dedicated guidance
Client Questions
What clients ask about tax disputes
When should I contact a tax lawyer?
Can a tax dispute be resolved without court proceedings?
Many tax matters first go through administrative appeal mechanisms. Court proceedings may become necessary if the administrative result does not protect the client’s position or the nature of the dispute requires judicial review.
Which documents are most important?
Depending on the matter, relevant documents may include contracts, invoices, bank transfers, accounting records, acceptance documents, correspondence and evidence showing the real economic substance of the transaction.
Do you assist non-resident companies?
Yes. For a foreign company we may also need to assess its operating model in Georgia, local representation, contractual structure and the tax facts created by its activity.
Is a tax dispute only an accounting issue?
No. Accounting facts are critical, but the dispute also involves legal classification, procedural deadlines, evidence and appeal strategy. Effective representation requires those components to be coordinated.
Have you received a tax act or decision?
Send the act, decision and the main documents for the disputed transaction. We will immediately check the deadline, the basis of the assessment and the evidence needed for an appeal.
Assess the tax matter