The Public Defender’s recommendation to the Head of the Revenue Service
On the basis of Paragraph B of Article of 21 of the Georgian Law on the Public Defender’s Office, the Public Defender has addressed the Head of the LEPL Revenue Service of the Ministry of Finance with a recommendation to study issue of tax liabilities charged on the personal registration card of citizen Vakhtang Gogoladze and to make a decision that corresponds to the law.
The Public Defender received an application of citizen Vakhtang Gogoladze who considered that the tax liabilities charged on his personal registration card were not lawful, which violated his rights.
Having studied the circumstances that are important for the case, the Public Defender came to the conclusion that the tax demand of the Akhaltsikhe Regional Center of the LEPL Revenue Service of the Ministry of Finance was adopted and issued in violation of the Georgian legislation, which, in turn, violates the legitimate rights of Vakhtang Gogoladze.
On November 15, 2007, private entrepreneur Vakhtang Gogoladze (firm “Savaneli”) was notified with a letter of the Akhaltsikhe Tax Inspection of the Revenue Service of the Ministry of Finance of Georgia that he owed the budget GEL 1,219,121 in tax liabilities.
It should be noted that a part of the tax liabilities was imposed on V. Gogoladze on the demand of the Musical Fund Ltd. In particular, the Musical Fund Ltd. had addressed the Borjomi Zone Tax Inspection regarding the completion of the dispute with the firm “Savaneli” and requested that it transfer the tax liabilities imposed on the Borjomi House of Composers from 1993 to November 1999 to the aforementioned firm.
It should be noted that the Georgian tax legislation does not include a norm on the basis of which it would be possible to transfer the tax liabilities imposed on one taxpayer to another person on the basis of its application. The aforementioned contradicts the principles of the tax system themselves. In addition, the case materials provided by the LEPL Revenue Service and P/E Vakhtang Gogoladze do not include a court decision in legal force which satisfies the complaint on the transfer of the tax liabilities of the Musical Fund Ltd. to P/E Vakhtang Gogoladze.
In addition, with the aforementioned decision of the Council of Disputes, the LEPL Revenue Service was tasked with conducting a tax inspection of P/E Vakhtang Gogoladze. The aforementioned contradicts the Georgian Law on Amnesty and Legalization of Undeclared Tax Liabilities and Property, since the period inspected constitutes the amnestied period and it was prohibited by law to inspect it.