It is critically important for businesses to conduct operations and transactions in full compliance with tax legislation, but this is not always easy. Companies often face uncertainty in the process of their activities and questions arise – for example, how will the tax authority assess a particular operation, what risks arise and what obligations may be imposed on you within the framework of this operation, whether you correctly interpret ambiguous provisions of the legislation, whether you meet the requirements for using tax benefits, etc.
In such cases, requesting a preliminary ruling gives you the opportunity to familiarize yourself with the tax authority’s assessment in advance regarding the reporting rules or obligations to be fulfilled under the Tax and Customs Code of Georgia and be guided by their explanations.
Loialté offers full support at every stage of your relationship with the Revenue Service in requesting an advance ruling. Our team ensures that your operations based on the advance ruling are carried out transparently and without additional tax burden, in a predictable environment.
Within the scope of the offered services:
A preliminary ruling is an official explanation by the Revenue Service regarding the legal assessment of a taxpayer ‘s specific operation or transaction .
If your company is carrying out or planning operations whose tax consequences are not clearly defined, or the existing legislation does not provide a clear interpretation, the Loialté team is ready to help you – both by providing qualified tax advice and recommendations, and by supporting you in the process of obtaining an advance ruling. An advance ruling issued at your request will create a legal guarantee that you will not be subject to additional tax obligations in the future in connection with the operation in question.
If you act in accordance with a preliminary ruling, it is not permissible for the supervisory/law enforcement authority to make a decision contrary to the preliminary ruling and to impose a tax and/or sanction.
Loialté is the largest provider of the so-called Growth Hubs project of the “Produce in Georgia” agency, and business entities that meet the criteria set by the program can benefit from co-financing of up to 10,000 GEL in the following areas:
Additional information about the program can be found at the link .
When using the advance ruling request support service, Loialté will provide you with experienced tax auditors and consultants who have many years of experience working in both the private and public sectors (including the Revenue Service), and are insured for professional liability by a leading insurance company.
Our team ensures that your operations are carried out transparently, without additional tax burdens, and in a predictable environment based on a preliminary decision.
At the same time, Loialté holds an ISO 9001:2015 certificate in the tax field, which confirms the high quality of our services and compliance with international standards.
Loialte – a reliable, professional financial partner
A team of professionals for quality accounting services!
Professional and efficient accounting service
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Georgia, Tbilisi
Georgia, Batumi
Uzbekistan, Tashkent
United Arab Emirates, Dubai
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Georgia, Tbilisi
Georgia, Batumi
Uzbekistan, Tashkent
United Arab Emirates, Dubai
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