In view of the high level of public interest, the Revenue Service [RS] of the Ministry of Finance responds to the interview containing unfounded allegations disseminated by Business Media Georgia [bm.ge] with Davit Papiashvili, Managing Partner of the audit company Kreston Georgia, and clarifies that the Revenue Service regularly conducts scheduled tax audits of taxpayers.
"Taxpayers are selected for tax control measures through a system based on tax risk indicators. This constitutes a standard procedure of the Revenue Service and involves the assessment of taxpayer risks.
In view of the above, the RS emphasizes that the information disseminated by D. Papiashvili, quote: "This year, in August, the RS has become noticeably more active, and this may be related, among other things, to the change in its management", is entirely false.
Statements of this nature on his part serve to mislead the public and are aimed at shifting the issue into the political domain. At the same time, we reiterate that the formulation of the tax audit plan is a fully independent process, and changes in the management of the RS’s structural units have no impact on either its formulation or, consequently, its implementation.
We would also like to note that the plan of operational activities for each subsequent calendar year, including tax audits, is developed and approved in advance, before the end of the current calendar year. The planning process is consistent with leading international practices and is based on standardized procedures. The approved operational plans are publicly available and are published annually on the RS`s website, www.rs.ge for all interested persons.
As regards the procedure for reviewing tax declarations, it is aimed at the effective prevention of violations and has been in place at the RS for years.
This process is solely advisory/informational in nature and is intended to foster partnership-based cooperation with businesses with a view to avoiding tax penalties.
We would additionally like to inform you that the indicators for operational activities planned in the area of tax audits for the 3rd quarter of 2026 do not differ significantly from those for the corresponding period of 2025.
Specifically, 898 tax audits were planned for the third quarter of the previous year, while the corresponding figure for the same period of the current year stands at 960.
Accordingly, yet another instance of disinformation disseminated by Davit Papiashvili regarding statistical data is devoid of any evidence or substantiation. The RS once again calls on everyone to refrain from disseminating false, unsubstantiated information that is harmful to the country", - reads the statement of the RS.