White Spots in the Tax Code

Abstract

We carried out ongoing renovations to the enterprise building. We attributed the paid amounts to the expenses of the current period. During the tax audit, only 5% was left in the expenses, and the rest was increased by the value of the building.
We were also taxed with property tax on fixed assets worth up to 1,000 GEL, the cost of which was written off as expenses upon acquisition.
Please explain:
1. How is fixed assets worth up to 1,000 GEL accounted for in accordance with Part 2 of Article 183 of the Tax Code, the purchase price of which was fully deducted in the reporting year in which they were acquired. Should we pay property tax on fixed assets attributed to such expenses? How should we account for income from the sale of such assets?
2. Do fixed assets include items such as: telephones, calculators, small electronic devices, etc. Heaters, stationery, etc., which are used for more than one year and their price is less than 1000 GEL. We are wondering whether we should also charge property tax on them?
3. We are wondering whether the requirement of Article 184 of the Tax Code, regarding the deduction of only 5% of the group value balance and the allocation of the remaining amount to the group value balance, applies to the expenses incurred for the current renovation of the building?