On the Determination of the Form of Administrative Offence Protocol on the basis of ‘Measures to be Implemented in connection with the Prevention of the Spread of the Novel Coronavirus (COVID-19) in Georgia’ Approved by Ordinance No 181 of 23 March 2020 of the Government of Georgia

Minister of Finance of Georgia

Order No 81

23 March 2020

Tbilisi

On the Determination of the Form of Administrative Offence Protocol on the basis of ‘Measures to be Implemented in connection with the Prevention of the Spread of the Novel Coronavirus (COVID-19) in Georgia’ Approved by Ordinance No 181 of 23 March 2020 of the Government of Georgia

On the basis of Article 14 (3) of ‘Measures to be Implemented in connection with the Prevention of the Spread of the Novel Coronavirus (COVID-19) in Georgia’ approved by Ordinance No 181 of 23 March 2020 of the Government of Georgia and Article 4 (3) (k) of the Regulations of the Ministry of Finance of Georgia approved by Ordinance No 168 of 31 March 2017 of the Government of Georgia, I hereby order:

Article 1

The control over the enforcement of commitments/restrictions provided for by Decree No 1 of 21 March 2020 of the President of Georgia on ‘Measures to be Implemented in connection with the Declaration of a State of Emergency throughout the Whole Territory of Georgia’, the ‘Measures to be Implemented in connection with the Prevention of the Spread of the Novel Coronavirus (COVID-19) in Georgia’ approved by Ordinance No 181 of 23 March 2020 of the Government of Georgia, and legal acts in connection with the observance of the regime of a state of emergency, within the scope of competence of the Ministry of Finance of Georgia, shall be exercised by the state sub-agency under the Ministry of Finance of Georgia called the Investigation Service of the Ministry of Finance of Georgia and the legal entity under public law called the Revenue Service operating under the Ministry of Finance of Georgia.

Order No 87 of 27 March 2020 of the Minister of Finance of Georgia – website, 27.3.2020

Article 2

In order to ensure control over the enforcement of commitments/restrictions provided for by Decree No 1 of 21 March 2020 of the President of Georgia on ‘Measures to be Implemented in connection with the Declaration of a State of Emergency throughout the Whole Territory of Georgia’, the ‘Measures to be Implemented in connection with the Prevention of the Spread of the Novel Coronavirus (COVID-19) in Georgia’ approved by Ordinance No 181 of 23 March 2020 of the Government of Georgia, and legal acts in connection with the observance of the regime of a state of emergency, when identifying offence under the same legal acts by the state sub-agency under the Ministry of Finance of Georgia called the Investigation Service of the Ministry of Finance of Georgia, the form of administrative offence protocol under Annex No 31 to the Procedure approved by Order No 994 of 31 December 2010 of the Minister of Finance of Georgia on the ‘Approval of the Conduct of Current Control Procedures, the Writing-off of Material Assets, the Discharge of Acknowledged Tax Liabilities, the Carrying out of Measures for Ensuring the Enforced Payment of Tax Liabilities, and on the Approval of Proceedings on Offences’, shall be applied.

2. The administrative offence protocol under this Order shall be made up in manner provided for by Article 82 of the Procedure approved by Order No 994 of 31 December 2010 of the Minister of Finance of Georgia on the ‘Approval of the Conduct of Current Control Procedures, the Writing-off of Material Assets, the Discharge of Acknowledged Tax Liabilities, the Carrying out of Measures for Ensuring the Enforced Payment of Tax Liabilities, and on the Approval of Proceedings on Offences’, and in compliance with the requirements under Article 3 of this Order.

Order No 87 of 27 March 2020 of the Minister of Finance of Georgia – website, 27.3.2020

Article 3

1. Column 5 of the administrative offence protocol under this Order shall specify the liability referred to in Article 8 (1) of Decree No 1 of 21 March 2020 of the President of Georgia on ‘Measures to be Implemented in connection with the Declaration of a State of Emergency throughout the Whole Territory of Georgia’.

2. In the cases where the administrative offence protocol under this Order is made up in writing, the Protocol shall be made up in 2 (two) copies, of which:

a) the first copy shall be submitted to an offender with the relevant signature certifying that the copy of the Protocol has been served upon, but if the offender does not witness the process of making up the Protocol, the same shall be sent to the address known to a person making up the Protocol, including to an authorised user’s site for tax payers under the official website of the legal entity under public law called the Revenue Service (if an offender is a tax payer), and the Protocol shall be deemed served upon immediately after it has been reviewed by an addressee. If the Protocol fails to be served upon the addressee, the same shall be repeatedly sent to the address known to the person making up the Protocol. In the case of repeated failure to serve upon the Protocol, it shall be made public through its placement on the official website of the legal entity under public law called the Revenue Service and the Protocol shall be deemed served upon on the 20^th day after its placement on the official website.

b) the second copy shall remain with the person making up the Protocol.

Order No 87 of 27 March 2020 of the Minister of Finance of Georgia – website, 27.3.2020

Article 4

Persons authorised to draw up an administrative offence protocol under this Order shall review an administrative case at the scene of the offence and shall impose on an offender an administrative penalty at the scene in accordance with the procedures provided for by the legislation of Georgia.

Article 5

This Order shall enter into force upon promulgation and it shall apply to legal relations originating as from 23 March 2020.

Minister of Finance of Georgia                                    Ivane Machavariani