01 · Facts
A trader with small-business status receives assistance from family members in two different arrangements.
02 · Assessment in the guide
The guide distinguishes genuine household cooperation from a remunerated employment relationship documented by contract.
03 · Practical application
Evaluate pay, duties, contracts and registration instead of using family status as a substitute for analysis.
Important limitation
This is a historic illustrative tax situation, not individual advice. Verify the status of the source, applicable statutory text and factual assumptions.
შემოსავლების სამსახურის სიტუაციური სახელმძღვანელო (infohub.rs.ge), № 2431
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