At the meeting, Mr. Levan spoke in detail about the exemption from income tax, as well as the compensation of 1200 GEL for employees and 300 GEL for self-employed. Employees: It has been announced that the circle of persons to be compensated is expanding. A new regulation is being developed, which will state that employees who had a salary for the last 6 months of 2019 will receive compensation of 1200 GEL. However this information will be provided to you later. According to the current regulations, an employee who receives a salary at least once in the 1st quarter of 2020 and is not included in the April salary, is entitled to compensation and must be included in the list of remittances by June 1, regardless of whether the contract was terminated (It does not matter to the Revenue Service whether it is voluntary, principal, study or dismissal due to a virus) If it changes and employees are added in 2019, then you will have to upload these additional lists as well. Compensation does not belong to public servants.Regardless of whether you are retired or not, the person will still receive compensation if he / she meets the other conditions. Employees who received a salary in April but are no longer working from May should send an application from tomorrow, June 2 to June 20. (Note from tomorrow and not from today) These individuals will not lose 6 months. Although they will not be able to receive compensation in May, it is calculated for 6 months from June and they will pay 1200 GEL in full. If a person starts working from May to October in any month, then the assistance of 200 GEL will be terminated. Among those employed in seasonal work can receive compensation. If a person had only insurance in the 1st quarter of 2020, he / she will not participate in the compensation of 1200 GEL. As you know, insurance is fixed at the same salary in the declaration, but by the decision of the Revenue Service insurance is not considered for the purposes of this compensation. The same will not apply to salary if only insurance is recorded on the return in April and you can receive compensation from May. Self-employed people who had a salary in 2019 and were paid that salary in January or February (the company owed them 2019) but have been self-employed since 2020. When filling out the application, he writes that he had a salary and could not receive 300 GEL assistance. They have the right to apply to the employer and demand compensation of 1200 GEL from the employee. Self-employed: Self-employed persons must complete the application by July 1, if registered with the Revenue Service, then they can submit the application without uploading any documents, if not registered they must submit any document proving their income and economic activity (the document must be issued by a legal entity and not a natural person ). The same applies to market workers and traders, they must submit a notice issued by the administration. Drivers of a minibus or bus, a certificate issued by the bus station. For the employees of the salon, who are registered as entrepreneurs in the Revenue Service, it is enough to fill out an application and an income document. And those who were not registered will need to upload a certificate issued by the legal entity. Guides must submit a certificate from travel agencies and can also upload an application. As for the nannies, as it is known, based on the letter submitted by the family, they will be able to receive a compensation of 300 GEL, however, there is no regulation on this issue yet and this issue is being processed, so we will provide you with this information after publishing the regulation. Due to the changes, the lessor has the right to tax the lease amount at the moment of receiving the amount. Landlords who taxed and subscribed to the invoice in April but did not receive the money can cancel or correct the invoice. Exemption from income tax: Organizations were exempt from income tax for 6 months from May, on the difference between those who had a salary of up to 750 GEL (accrued) in full and up to 1500 GEL (accrued) minus 750 GEL. This amount includes a pension and if it is more than 1 GEL, he will not be able to receive the benefit. Many questions were asked about the correct calculation, so the head of the Revenue Service Levan Dgebuadze said that detailed information about the calculation will be sent to everyone on the portal with his examples. Author Nana Akhalaia.
