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https://netgazeti.ge/news/182400/
https://constcourt.ge/ka/judicial-acts?legal=11616
http://tdi.ge/en/news/952-constitutional-court-admitted-claim-religious-organizations-import-tax-regulations
https://matsne.gov.ge/en/document/view/1043717?publication=152 tax payers codecks
check those
Article 9 – Economic activity
>>>>> 2(c)
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Article 10 – Charitable activity
a.d) to religious organisations;
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Article 11 – Religious activity
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Article 30 – Organisations
1. The following entities shall be regarded as organisations:
a) non-entrepreneurial (non-commercial) legal persons, public or religious organisations (associations), institutions that are non-entrepreneurial (non-commercial) legal persons established or acting under the legislation of Georgia or under the legislation of a foreign country; also Georgian-based branches and other similar sub-units of the organisations established under the legislation of a foreign country, through which these organisations conduct business, wholly or partly, (including the activity of an authorised agent), also budgetary organisations, legal entities under public law, corporations, institutions;
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rticle 33 – Religious organisations
A religious organisation shall be an organisation established for conducting religious activity and registered as such in the prescribed manner.
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Article 99 – Tax exemption
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