BDO Tax & Legal Newsletter / March 2026 No.2

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: 

• Application of Preferential Taxation Regimes
• International Controlled Transactions
• Procedure for Write-Off of Excise Goods Marked with an Excise Stamp and Produced in Georgia
• Rate of Loss of Excise Stamps Intended for Tobacco and Tobacco Products
• Procedure for the Refund of Withholding Tax Amounts for Persons Benefiting from a Tax Incentive.