Payers illegally punished by wrong interpretation of the law

Аннотация

Many articles of the Tax Code are not read in the same sense. Therefore, different interpretations are made. I have written about this several times, including in several issues of the Business and Legislation magazine. In the article “Illegality imposed by legal acts and illegal increases in taxes,” published in the October 2007 issue (No. 18), the reader’s attention was drawn to. refers to how the Ministry of Finance issued by-laws on artificial and unfair increases in tax rates and objects of taxation. This time I will focus on how the relevant services of the Ministry of Finance abused the sanction based on Article 138 of the Tax Code of Georgia, as a result of which many VAT and excise tax payers were punished completely unfairly.