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  • BDO Tax & Legal Newsletter / August 2020 No.6

BDO Tax & Legal Newsletter / August 2020 No.6

07 August 2020

Mariam Khuskivadze / Manager, TAX |

BDO presents the August edition of Tax & Legal Newsletter which covers changes and amendments to the following:

  • Value Added Tax Reform
  • Estimated accrual
  • Multinational Enterprise Group Reporting
  • Leasing / renting property by a non-resident natural person / enterprise
  • Exemption from Personal Income Tax
  • Further distribution of dividends received
  • The subject to Corporate Income Tax
  • A benefit that is not considered as salary income
  • Deduction of reserves for possible loan losses
  • Taxation of interest at the source of Payment
  • Property taxable with Property Tax
  • Sanctions for tax violations
  • Exemption of real estate delivery from VAT
  • Investment Fund
  • Documents for VAT deduction
  • The term for payment of Personal Income and/or Property Tax

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