BDO Tax & Legal Newsletter / December 2025 No.12

BDO Tax & Legal Newsletter / December 2025 No.12


Mariam Khuskivadze / Manager, TAX

This publication covers latest important tax and legal changes that business should take into consideration for their daily operations and governance. Please contact BDO to discuss these matters in the context of your particular circumstances.

Table of Contents: 

  • About the supply and import of investment gold

  • Distribution of Dividends from Net Profit Received by Insurance Organizations

  • Subsequent Distribution of Dividends Received from a Financial Institution

  • Extension of Deadlines for Tax Obligations /Reliefs

  • On the cancellation of Certain Articles

  • Excise duty rates on Tobacco and tobacco products

  • Determining a person's tax obligations in certain cases

  • On Refusal to Appeal a Tax Claim and/or a decision of a Tax dispute Review body

  • The procedure for determining, canceling and recording the appropriate category of the size for the taxpayer. 

Mikheil Enukidze

Mikheil Enukidze

Partner, Head of Tax
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