BDO Tax & Legal Newsletter / June 2026 No.5

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: 

• Taxation of Income gained from the Supply of an Asset by Personal Income Tax
• VAT Implications of Certain State-Implemented or State-Supported Transactions
• With regard to the VAT treatment of exchange (barter) transactions, in respect of the supply of immovable property carried out within the framework of such a transaction.