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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