BDO Tax & Legal Newsletter / August 2026 No.7

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 transfer of assets by an individual in exchange for a share in an enterprise/distribution made to a partner upon liquidation of an enterprise or reduction of capital
• Procedure for Appealing a penalty Imposed as a Result of Pension Monitoring
• Procedure for the Refund of Withholding Tax Amounts 
• New Types of Licenses in the Gambling Sector.