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

In order to ensure control over the enforcement of restrictions under ‘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, where an offence under ‘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, is identified by the legal entity under public law called the Revenue Service, operating under the Ministry of Finance of Georgia, the form of administrative offence protocol under Annex No 31 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’, shall be used.

Article 2

The administrative offence protocol under this Order shall be made up in the 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.

Article 3

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’.

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