At present, the Tax Code of Georgia defines six basic taxes, which are paid by both individuals and legal entities, depending on the content of the tax. Five of these taxes eventually accumulate in the state budget, i. e. they are general state taxes, while one tax is collected in the local self-government budget and is called a local tax.
Taxes in force in Georgia today are:
Income Tax;
Profit Tax;
Value Added Tax (VAT);
Excise Tax;
Import Duty;
Property Tax.
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