Prepare for a tax audit with organised records and a team that can explain your position. We help Georgian businesses review their tax exposure, answer Revenue Service questions and manage the next steps.
Practical support before and during an audit
An audit is easier to manage when the returns, accounting entries and commercial documents tell the same story. We review the period in question, identify gaps in the evidence and help you prepare clear explanations for the transactions under review.
How we support your business
- Tax health checks covering VAT, corporate tax, payroll and cross-border payments.
- Reconciliation of returns against accounts, contracts and invoices.
- Preparation of documents and responses to Revenue Service enquiries.
- Support with objections, appeals and tax due diligence.
Professional fees
Tax audit support starts from EUR 3,000 per period; appeals from EUR 3,000; tax due diligence EUR 2,000–5,000. Cross-border tax projects start from EUR 1,200 or EUR 150 per hour, with strategic advisory at EUR 180 per hour. We quote the work after reviewing the periods, records and deadline.
Need a statutory financial audit?
A tax review and a statutory financial-statement audit are different services. Tell us the report you need, the intended recipient and your company’s reporting category so the appropriate engagement and professional requirements can be identified.
Read the notice and record the service date
Save the tax notice, audit report, calculation and all attachments, together with the portal delivery information. Identify the periods, tax heads and transactions under review. The first working document should be a dated list of the decisions and response deadlines.
The general time limit for appealing a tax-authority decision is 30 days after service. Record the applicable deadline immediately and prepare the challenge around the particular act and its supporting documents.
Build the response around the disputed transactions
For each adjustment, connect the amount to the return, ledger entry, contract, invoice and payment. State what happened in ordinary commercial language, then explain the tax treatment and the evidence supporting it.
An effective file lets the reviewer find the answer without searching through unrelated records. Group the documents by issue, use a clear chronology and reconcile the disputed amounts. Correct arithmetic and a complete document trail make the legal argument much easier to assess.
Deal with the account as well as the argument
Review the assessed principal tax, penalties, interest and any collection measures shown on the Revenue Service account. Keep the payment and enforcement position under review while the objection or appeal proceeds. This keeps the business informed about the practical consequences of the dispute.
Use an issue schedule to control the review
List each proposed tax adjustment separately. Record the period, amount, legal reasoning, evidence available and the person collecting any missing document. Keep the company’s calculation beside the authority’s calculation so differences can be traced precisely.
A response should answer the point being raised. If the issue is the commercial purpose of a payment, provide the agreement and evidence of the work. If it is a VAT deduction, connect the deduction document to the supply, payment and business use.
| Issue | Evidence | Check |
|---|---|---|
| Sales or income difference | Contracts, invoices, bank receipts and ledger | Timing, advances, currency and classification |
| Business expense questioned | Supplier records and work received | Commercial purpose and calculation |
| VAT deduction | Tax documents and use of the purchase | Correct period and deduction entitlement |
| Salary or contractor payment | Agreement, duties and payment history | Actual working relationship |
| Owner or group transfer | Corporate approvals, loan terms and pricing | Correct tax character and amount |
Separate corrections from matters being challenged
Some differences can be resolved by producing a missing document or correcting a reconciliation. Others concern how the law applies to established facts. Keep those questions distinct in the correspondence. Management then has a clear view of what has been accepted, what remains disputed and what action is required next.
Have you received an audit notice?
Send the notice, the period being reviewed and the response deadline. We will help you prioritise the next steps.
Request a consultationFrequently asked questions
What should I do first after receiving a tax assessment?
Save the notice, audit report and attachments, record when the decision was served, and identify the appeal deadline. Then reconcile the disputed transactions with the returns and supporting records.
What is the general deadline for appealing a tax-authority decision?
The general Tax Code deadline is 30 days after service. The review should identify the particular act, the delivery record and the procedure that applies to it.
Legal basis: Tax Code of Georgia, including Article 299 on the general tax-appeal time limit.