Georgia

Automated data system for taxpayers is available at e-services webpage of the Revenue Service of Georgia upon registration: https://eservices.rs.ge/Login.aspx

Trade/Customs related services are available through automated data system available at http://asycuda.rs.ge/

Georgia Revenue Service has several access points from where traders can submit required documents. The taxpayer's portal (www.rs.ge) is a single window access point for legal entities where all tax and customs related electronic services are accessible. Moreover, since 1998 customs has been operating an automated system of customs data. In 2015, the system was upgraded and currently is operating with the most recent version of ASYCUDA World's so-called E-Customs system. The E Customs system enables paperless processing of most of customs operations. The infrastructure is integrated with the information systems of other state authorities providing inputs to (or consuming data from) customs operations, such as permits, licenses and certificates.

GRS has implemented an e-platform of permits: for cases when number of permits is needed in order to finalize the border/customs control procedures. The existing e-platform automatically registers the permits issued by a number of agencies: Ministry of Internal Affairs; Ministry of Defence; Ministry of Economy and Sustainable Development; Ministry of Agriculture; Ministry of Environment and Natural Resources Protection; Ministry of Health, Labour and Social Affairs. Issuance of the permits is automatically registered and validated on all the CCPs (Customs Crossing Points). On finalizing the border control procedures, the feed-back is given to the permit issuing agencies.

Since 2010, constructions of so called Customs Clearance Zones (CCZ) were carried out in different regions of Georgia. These zones have been established aiming at the solving of the existing problems related to clearance procedures. CUSTOMS CLEARANCE ZONE (CCZ) is a large clearance centre covering several hectares with a special parking area for hundreds of trucks. Customs Clearance Zones conduct air, land, railway and sea cargo clearance while offering unique service of customs declaration submission and all the related procedures giving the possibility to the economic agents to benefit from one shop stop principle. The CCZs staff provides the economic agents with the advanced review and preparation of the documents based on the online electronic submission. It is possible to serve unlimited number of economic operators in 24/7 regime. For clearance of the goods the economic operator does not have to hire a broker, agent/declarant or other intermediary and incur high costs for their service. The bank and invoice translation service can be offered directly at CCZ. Besides, based on the will of the economic operator, the CCZ can provide the transportation of the cleared goods to the final place of destination.

The overall Customs ICT platform envisages the following:

• ASYCUDA customs declaration, transit declaration, automated risk management
• Software developed based on ORACLE: customs duties, other import taxes (Import VAT and import Excise), payment, automated enforcement of payment, customs guaranty, Border risks management, Postal consignment declaration, Postal consignment risks, Tax FREE risks (VAT refund for foreign citizens), Appeals, Certificate of Origin, customs warehouses permit and reporting
• SPS border control system, (automated risks, CVED, CFED, control, Exchange of information between National Food Agency and GRS)
• Administering of Road fee
• Exchange of Information on permit system (some permits are issued via customs ICT system)
• Information exchange between Railway and GRS
• Information exchange between GRS and Customs administrations of Azerbaijan, Turkey, GUAM (Planned), Armenia (Planned)
• TFS - Information exchange between GRS and Sea Port, forwarder companies
• Exchange of information between banks and GRS (FATCA, CRS is upcoming), Public Registry (property tax return)
• Exchange of information between Ministry of Health (on pharmaceutical) and GRS
• Exchange of information Financial Monitoring Service (on cash border crossing) and GRS
• Exchange of information between Ministry of Internal Affairs and GRS
• Advance Passenger Information and Passenger Name Record (Planned)
• Common Transit Convention and New Computerized Transit System (planned)

GRS is also partially responsible for carrying out the passport control on the borders. Joint integrated control of borders between the authorities of the Ministry of Internal Affairs of Georgia and the Georgia Revenue Service is set-up as follows:
The Passport Data Base and passport control of natural persons, bus drivers and other transport means drivers is the responsibility of Patrol Police Department of the Ministry of Internal Affairs of Georgia, however Georgia Revenue Service has got the relevant access to the Passport Data Base and carries out the passport control of truck drivers on the border; also, the information received from Passport Database of Patrol Police Department is automatically processed by software and is used for risk management purposes at Georgia Revenue Service and used for inspection of vehicles and individuals.