+995 551 00 43 00Tbilisi, GeorgiaMon–Fri 10:00–18:00
MMLAWMMLAWLaw Firm

Tax lawyer in Georgia — disputes and tax crimes

We represent you before the Revenue Service — during audits, when appealing a tax demand, when reducing tax debt and, if needed, in a criminal tax evasion case.

  • Confidential
  • Georgian · English · Russian
  • Free first consultation
  • Courts of all instances

A tax dispute has two stages: the complaint goes first to the Revenue Service, then to the Dispute Resolution Council at the Ministry of Finance or to court. The deadline to appeal is 30 days from receiving the decision — missing it almost rules out a dispute.

Intentional tax evasion is a crime if the amount exceeds GEL 100,000 (Article 218). But there is no criminal liability if, within 45 working days of receiving the tax demand, the principal amount is paid, deferred or adjusted — so timing is decisive.

Penalties under Article 218

  • Over GEL 100,000 — a fine or 3 to 5 years in prison
  • Over GEL 150,000, repeatedly or as a group — 5 to 8 years
  • Selling off property to evade tax — a fine or 2 to 3 years

Our services

  • Support during tax audits
  • Appealing tax demands
  • Disputes at the Revenue Service, the Council and in court
  • Tax settlements — reducing tax debt
  • Appealing fines and late-payment interest
  • Defence in tax evasion cases

Questions & answers

How long do I have to appeal a tax decision?

30 days from receiving it. Complaints are usually filed electronically.

Can tax debt be reduced?

Yes, in cases set by law a tax settlement can be signed with the Revenue Service to reduce part of the debt.

Is any tax debt a crime?

No. The crime is intentional evasion of more than GEL 100,000. Even then there is no liability if within 45 working days the amount is paid, deferred or adjusted.

Legal basis

Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge.

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Practice areas

Other practice areas

Criminal defense

Defense at every stage — from investigation and arrest to trial and appeal.

Drug offences

Defence in cases of buying, possessing, selling and importing drugs — and against fines and administrative detention.

Cybercrime

Defense in cybercrime cases and help for victims of online fraud, hacked accounts and blackmail.

Property crimes

Defence in theft, robbery, fraud, extortion, embezzlement and misappropriation cases.

Economic crimes

Defence against tax evasion, money laundering, customs and other economic charges.

Corruption and official crimes

Defence in bribery, trading in influence and abuse of official power cases.

Violent crimes

Defence in assault, bodily injury, threats and homicide cases — including self-defence.

Juvenile justice

Specialised representation of minors, focused on their rights and future.

Civil litigation

Contract, property and damages disputes — negotiated or argued in court.

Administrative law

Challenging decisions of public bodies, fines, permits and licences.

Labor disputes

Unlawful dismissal, unpaid wages and employment contracts — for employees and employers.

Corporate law

Company formation, contracts, compliance and shareholder matters.

Real estate

Due diligence, purchase agreements, registration and property disputes.

Family law

Divorce, custody, alimony and division of property — handled with discretion.

Inheritance

Accepting an inheritance, the certificate of inheritance, wills and disputes between heirs.

Intellectual property

Trademarks, copyright and protection of your creative and business assets.
Initial consultation is free

Need legal advice? Talk to an attorney today.

The first consultation is free and confidential.

How would you like to reach us?

Mon–Fri 10:00–18:00. The first consultation is free.

Call now+995 551 00 43 00 WhatsAppMessage or call us on WhatsApp

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