Constitution of Georgia
1
Chapter Seven – Public Finances and Control
- Jurisdiction
- Georgia
- Provision
- 1
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source1. The payment of taxes and fees shall be mandatory in the amount and in accordance with the procedures established by law. Only the law shall determine the structure and the procedures for introducing taxes and fees, as well as their rates and the scope of those rates. Tax exemptions shall only be permitted by law. Tax controls shall be exercised only by the tax authorities defined by law.
Source record
Source and verification
Constitution of Georgia · wipo.int · Retrieved 18 August 2026.
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