01 · Facts
A small-business taxpayer reported Georgian-source receipts while also receiving income linked to a foreign source.
02 · Assessment in the guide
The guide differentiates income source under the historical statutory provisions considered.
03 · Practical application
Do not infer source simply from the country of the bank transfer; assess the legal and factual source of the activity.
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), № 1513
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