On Basic Principles of the System of Fees

LAW OF GEORGIA

ON THE BASIC PRINCIPLES OF THE SYSTEM OF FEES

This Law determines general principles of the system of fees. It aims to establish common policy in respect of fees that are paid for the provision of services by state authorities, municipalities, and judicial institutions, and for the granting of rights provided for by law.

Law of Georgia No 1700 of 24 September 2009 – LHG I, No 29, 12.10.2009, Art. 183

Law of Georgia No 6972 of 15 July 2020 – website, 28.7.2020

Article 1 - Concept of a fee

A fee is a mandatory payment to a budget, which is payable by natural or legal persons and partnerships for the right to carry out activities and/or for the right of use granted to them by state or municipality bodies as provided for by law, as well as for the provision of certain services by state or municipality bodies.

Law of Georgia No 3501 of 24 July 24 2006 – LHG I, No 35, 3.8.2006, Art. 257

Law of Georgia No 1700 of 24 September 2009 – LHG I, No 29, 12.10.2009, Art. 183

Law of Georgia No 5601 of 23 December 2011 – website, 30.12.2011

Law of Georgia No 6972 of 15 July 2020 – website, 28.7.2020

Article 2 - System of fees

The system of fees comprises a set of principles, forms and methods of payment (establishment, change, and abolition) of fees provided for by this Law.

Article 3 - Establishment and payment of a fee

1. The structure, the amount of fees and the procedure for introducing fees in Georgia shall be determined only by law.

2. Natural and legal persons and partnerships, who are fee payers, shall pay the national and local fees established by this Law.

3. No person shall be obliged to pay a fee not provided for by this Law.

3 ^{​ 1} . Compensation paid for the deprivation of property provided for by Article 19 of the Constitution of Georgia shall be exempt from any fees. It shall be inadmissible to establish, introduce and enforce the payment of any fees for the compensation paid for the deprivation of property provided for by Article 19 of the Constitution of Georgia.

4. The supreme representative bodies of the Autonomous Republics of Abkhazia and Ajara, as well as the representative bodies of municipalities, may introduce local fees established only by a respective law of Georgia, upon the recommendation of the executive bodies.

Law of Georgia No 1700 of 24 September 2009 – LHG I, No 29, 12.10.2009, Art. 183

Law of Georgia No 5601 of 23 December 2011 – website, 30.12.2011

Law of Georgia No 1249 of 20 September 2013 – website, 8.10.2013

Law of Georgia No 2763 of 29 June 2018 – website, 19.7.2018

Law of Georgia No 6972 of 15 July 2020 – website, 28.7.2020

Article 3 ^{​ 1} - Fee payment procedure

1. A fee shall be deemed paid by a fee payer after a certificate and/or document confirming the payment of a fee established by the legislation of Georgia or a certificate and/or document established in accordance with the procedure determined by the Minister of Finance of Georgia, has been submitted to a body receiving the fee. In addition, the payment of a fee may be confirmed in electronic form, in accordance with the procedure established by the Minister of Finance of Georgia.

2. The Minister of Finance of Georgia shall determine requirements for certificates and/or documents confirming (including in electronic form) the payment of a fee, established in accordance with the procedure defined by the Minister of Finance of Georgia, as well as a procedure for submitting such certificates and/or documents and for the receipt and/or approval thereof.

Law of Georgia No 1531 of 17 July 2009 – LHG I, No 19, 24.7.2009, Art. 88

Article 4 - Legislation on fees

1. The legislation on fees comprises this Law and the laws and subordinate normative acts adopted in accordance with this Law.

2. The laws and subordinate normative acts on fees shall not contravene this Law.

3. Where there is a conflict between the provisions of laws on fees and the provisions of normative acts in other areas of legislation over issues related to the establishment, change and abolition of fees, the laws on fees shall apply.

4. Matters related to fees may not be regulated by legislation other than the legislation of Georgia on fees. This rule shall not apply to the investment fund authorisation fee, the amount and payment procedure of which shall be determined by the Law of Georgia on Investment Funds, nor to the authorisation fee for a securitisation special purpose entity, the amount and payment procedure of which shall be determined by the Law of Georgia on Securitisation.

Law of Georgia No 6809 of 14 July 2020 – website, 22.7.2020

Law of Georgia No 3935 of 15 December 2023 – website, 27.12.2023

Article 5 - Types of fees

1. Fees are divided into national and local fees according to the procedure for their introduction.

2. National fees are:

a) deleted;

b) licence and permit fees (except local fees under paragraph 3 of this article);

c) a state certificate fee;

d) a registration fee;

e) a state expert examination fee;

f) a state fee;

g) a consular fee;

h) (deleted);

i) (deleted);

j) a fee for the deferment of the conscription of conscripts to the national military service;

k) (deleted);

l) a fee for the use of natural resources;

l ^{​ 1} ) an environmental impact assessment fee;

m) a fee for making a copy of a document containing public information;

n) (deleted);

o) an investment fund authorisation fee;

p) a gambling business fee established for organising lotteries;

q) a fee for the authorisation of a securitisation special purpose entity.

3. Local fees are:

a) a construction permit fee (except for the construction of radiation and nuclear facilities of special importance);

b) deleted;

c) deleted;

d) a fee for cleaning a populated area;

e) a fee for a gambling business (except for the fee established for organising lotteries);

f) (deleted – 20.7.2018, No 3219);

g) a fee for the infrastructure of a cultural heritage rehabilitation area;

h) a fee for expedited services for issuing (amending) a certificate of compliance with construction (except for the construction of radiation and nuclear facilities of special importance) permit requirements (acceptance into service);

i) (deleted – 20.7.2018, No 3219);

j) a fee for a container;

k) an expedited service fee for issuing a certificate of construction carried out without a permit or in violation of the requirements of the construction documentation, in the case of acknowledgement of the construction violation by a construction violator.

4. The registration fee and the state expert examination fee referred to in paragraph 1 of this article shall not apply to:

a) activities carried out by Sakpatenti to protect industrial property;

b) activities carried out by Sakjishtsentri to protect the rights of breeders of plant varieties.

Law of Georgia No 1488 of 26 June 1998 – The Parliamentary Gazette, No 25-26, 15.7.1998, p. 30

Law of Georgia No 1725 of 9 December 1998 – LHG I, No 7, 31.12.1998, Art. 54

Law of Georgia No 1733 of 13 December 1998 – LHG I, No 7, 31.12.1998, Art. 56

Law of Georgia No 1793 of 5 February 1999 – LHG I, No (4)11, 23.2.1999, Art. 20

Law of Georgia No 2207 of 25 June 1999 – LHG I, No 31(38), 14.7.1999, Art. 164

Law of Georgia No 638 of 5 December 2000 – LHG I, No 48, 16.12.2000, Art. 138

Law of Georgia No 746 of 2 March 2001 – LHG I, No 6, 20.3.2001, Art. 9

Law of Georgia No 1190 of 18 December 2001 – LHG I, No 36, 31.12.2001, Art. 139

Law of Georgia No 1545 of 21 June 2002 – LHG I, No 21, 12.7.2002, Art. 92

Law of Georgia No 2211 of 7 May 2003 – LHG I, No 13, 2.6.2003, Art. 76

Law of Georgia No 3011 of 26 August 2003 – LHG I, No 29, 18.9.2003, Art. 208

Law of Georgia No 3044 of 26 August 2003 – LHG I, No 29, 18.9.2003, Art. 215

Law of Georgia No 948 of 29 December 2004 – LHG I, No 41, 30.12.2004, Art. 210

Law of Georgia No 1184 of 25 March 2005 – LHG I, No 15, 19.4.2005, Art. 99

Law of Georgia No 1438 of 13 May 2005 – LHG I, No 25, 2.6.2005, Art. 166

Law of Georgia No 2887 of 4 April 2006 – LHG I, No 11, 1.5.2006, Art. 82

Law of Georgia No 3090 of 24 May 2006 – LHG I, No 20, 9.6.2006, Art. 169

Law of Georgia No 3501 of 24 July 2006 – LGH I, No 35, 3.8.2006, Art. 257

Law of Georgia No 3641 of 10 November 2006 – LHG I, No 44, 27.11.2006, Art. 289

Law of Georgia No 4252 of 29 December 2006 – LHG I, No 50, 30.12.2006, Art. 403

Law of Georgia No 4926 of 8 June 2007 – LHG I, No 22, 19.6.2007, Art. 207

Law of Georgia No 4928 of 8 June 2007 – LHG I, No 23, 21.6.2007, Art. 211

Law of Georgia No 5128 of 29 June 2007 – LHG I, No 27, 17.7.2007, Art. 261

Law of Georgia No 5134 of 29 June 2007 – LHG I, No 27, 17.7.2007, Art. 267

Law of Georgia No 220 of 15 July 2008 – LHG I, No 17, 28.7.2008, Art. 136

Law of Georgia No 1937 of 3 November 2009 - LGH I, No3 5, 19.11.2009, Art. 242

Law of Georgia No 2208 of 1 December 2009 – LHG I, No 42, 10.12.2009, Art. 312

Law of Georgia No 3546 of 21 July 2010 – LHG I, No 46, 4.8.2010, Art. 293

Law of Georgia No 3775 of 28 October 2010 – LHG I, No 63, 10.11.2010, Art. 402

Law of Georgia No 3806 of 12 November 2010 – LHG I, No 66, 3.12.2010, Art. 414

Law of Georgia No 5297 of 24 November 2011 – website, 5.12.2011

Law of Georgia No 6542 of 22 June 2012 – website, 29.6.2012

Law of Georgia No 897 of 1 June 2017 – website, 21.6.2017

Law of Georgia No 3219 of 20 July 2018 – website, 13.8.2018

Law of Georgia No 6809 of 14 July 2020 – website, 22.7.2020

Law of Georgia No 1194 of 22 December 2021 – website, 28.12.2021

Law of Georgia No 3520 of 21 September 2023 – website, 12.10.2023

Law of Georgia No 4029 of 15 December 2023 – website, 25.12.2023

Law of Georgia No 3935 of 15 December 2023 – website, 27.12.2023

Law of Georgia No 1284 of 17 December 2025 – website, 22.12.2025

Article 6 – Fee payers

Fee payers are natural and legal persons and partnerships who are granted by state or municipality bodies the right to carry out activities and/or the right of use as provided for by law, as well as who are provided with services by state or municipality bodies.

Law of Georgia No 3501 of 24 July 2006 – LGH I, No 35, 3.8.2006, Art. 257

Law of Georgia No 1700 of 24 September 2009 – LHG I, No 29, 12.10.2009, Art. 183

Law of Georgia No 5601 of 23 December 2011 – website, 30.12.2011

Law of Georgia No 6972 of 15 July 2020 – website, 28.7.2020

Article 7 - General principles of determining fee rates

1. Rates for certain types of fees shall be established under the laws adopted in accordance with this Law and shall be determined on the basis of the following principles:

a) taking account of the costs incurred by state or municipality bodies in providing services and/or granting rights;

b) in special cases, based on the political and economic interests of the State (along with taking account of expected income).

2. Fees are set in Lari or in relative values.

Law of Georgia No 3501 of 24 July 2006 – LGH I, No 35, 3.8.2006, Art. 257

Law of Georgia No 1700 of 24 September 2009 – LHG I, No 29, 12.10.2009, Art. 183

Law of Georgia No 6972 of 15 July 2020 – website, 28.7.2020

Article 8 - Distribution of revenues from fees among budgets

Fees are transferred to budgets in accordance with the Budgetary Code of Georgia and the tax legislation of Georgia.

Law of Georgia No 5601 of 23 December 2011 – website, 30.12.2011

Article 9 - Transitional provision

In territorial units where representative bodies have not been elected, before they are elected, the bodies defined in paragraph 5 of the Resolution of the Parliament of Georgia of 29 May 1996 on the Law of Georgia on the Budget System and Budgetary Powers shall have the right to introduce fees established by the Law of Georgia on Local Fees.

Article 10 - Entry into force of the Law

This Law shall enter into force upon promulgation.

President of Georgia                                                    Eduard Shevardnadze

Tbilisi

6 February 1998

No 1221–II ს