Private inspectors and auditors

Tax Revenue Service introduced the institution of private tax inspection in 2011. The revenue service doesn’t pay salaries to the private inspectors, they receive royalties instead from detected violations. For instance if a private inspector finds any trader not using a cashier machine, he could fine the entity GEL 500 out of which GEL 100 would be the inspector’s royalty. Another novelty introduced in 2011 was auditing. If a corporate entity produces the conclusions of a licensed auditor to the taxation office, this company will not be checked again though such auditing is quite expensive for small entrepreneurs.