REQUESTS TO THE LAW BUREAU

FROM THE REDACTION

1. I have GDP and I want liquidation providing but they tell about its impassibleness, but no one taxation office signs up liquidation balance. How to provide firm liquidation?

Response: The request does not include number of your GDP partners and what is your share. According to law on entrepreneurship No: 14.12 DGP and Enterprising rejects society separation by one partner. Liquidation is just possible while at least fifty voter shareholder supporters against left others. Therefore, if GDP is owned by two partners, agreement of both is necessary. If partners number is more then two, agreement of two at least 50 per cent shareholders is necessary. Partner Council is ought to be held for liquidation issue resolving. The council will raise liquidation question, and write report of notary confirmation. Liquidation will be provided following common signatures of directors (balance is immediately faced after liquidation providers appointment, the balance is reported to the creditors, current schemes should be brought to the end and the duties to be fulfilled, is the case of debt ascertainment bankrupt issue should take legal proceeding, and the liquidation will be provided according to bankrupt law of proceeding. If liquidation is long term it needs yearly middle balances creation. After meeting the liabilities left property separation among the partners takes place according to law on entrepreneurship No: 14.3 purview claims satisfaction. Taxation office bears responsibility on entrepreneur deleting from entrepreneur register list.
2. The firm has VIP budgetary debt –2200 Gel caused by separate reasons of GDP, the firm had also over income taxes including 3300 GEL. Taxation office did not sequestrate my assert and did not over paid a debt, and faced zero charge on 3000 Gel, but threatening with firm sequestrate. Explain what to do within the issue?
Response: According to taxpaying law, purview No: 71, part one “b” sub- point, exact tax or/and sanction amount excels charged tax or/and sanction amount. In the case of taxpayer/ taxation agent or other individual demand, taxation instance will transfer excel payment on state treasury budget incomes common account, on taxpayer/ taxation agent or other individual other tax payments common accounts under calendar year period taxpaying sorts mobilize sources. So, you should sent message on VIP paying date to taxation instance, reporting about excel paid income tax accounting into VIP. But now you should appeal to taxation instance, but for the present, payment will charge as VIP basic amounts, as well as receivable fine and forfeit.
The questions were responded by International Law Bureau LBC advocate Pikria Makharadze