This digest provides an overview of Georgia's regulatory acts in force, adopted or under discussion in June 2024. The document covers various areas including tourism, education, civil society, taxation, pension reform, construction and agriculture.
Find and download the PDF digest below
Tourism
Statute: Law of Georgia "On Tourism"
Context: Article 12 of the Law, providing for the issuance of a Government Decree on mandatory insurance of tourists entering Georgia, is suspended until January 1, 2026. Recall that in the original version of the Law "On Tourism" the Decree on compulsory insurance of tourists was to be adopted by June 1, 2024.
Status: adopted on June 13, 2024, published (entered into force) - June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6194654?publication=0
Context: Article 12 of the Law, providing for the issuance of a Government Decree on mandatory insurance of tourists entering Georgia, is suspended until January 1, 2026. Recall that in the original version of the Law "On Tourism" the Decree on compulsory insurance of tourists was to be adopted by June 1, 2024.
Status: adopted on June 13, 2024, published (entered into force) - June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6194654?publication=0
Education
Statute: Law of Georgia on Higher Education
Context: Amended to allow suspension of a student's status due to pregnancy and childbirth or for health reasons. Also, a student of a higher military educational institution is given the right to suspend the student status in case of non-payment of tuition fees at the second level of academic higher education for a period not exceeding 1 year.
Status: adopted on May 30, 2024, published (entered into force) - June 13, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6181473?publication=0
Context: Amended to allow suspension of a student's status due to pregnancy and childbirth or for health reasons. Also, a student of a higher military educational institution is given the right to suspend the student status in case of non-payment of tuition fees at the second level of academic higher education for a period not exceeding 1 year.
Status: adopted on May 30, 2024, published (entered into force) - June 13, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6181473?publication=0
Statute: Document "On national goals of general education".
Context: Defines the national goals of general education and is the basis for the development of the main indicators of the national curriculum and general education system.
Status: Adopted on June 12, 2024, published on June 13, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6193624?publication=0
Context: Defines the national goals of general education and is the basis for the development of the main indicators of the national curriculum and general education system.
Status: Adopted on June 12, 2024, published on June 13, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6193624?publication=0
Civil Society, NCOs, Media
Statute: Law of Georgia "On Transparency of Foreign Influence"
Context: Entered into force with the exception of Article 9 and Article 10, paragraph 2, which will enter into force on the 60th day after publication.
Status: Adopted on May 28, 2024, published (entered into force) on June 3, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6171895?publication=0
Context: Entered into force with the exception of Article 9 and Article 10, paragraph 2, which will enter into force on the 60th day after publication.
Status: Adopted on May 28, 2024, published (entered into force) on June 3, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6171895?publication=0
Regulatory act: Bill on Family Values and Protection of Minors
Context: Regulates issues related to marriage, adoption of a minor, medical manipulation for gender reassignment, indication of gender in state documents, etc. Establishes May 17 as a day of sanctity of the family and respect for parents. The legislative package consists of 19 bills.
Status: under discussion in Parliament, supported in the first reading.
Text of the bill: https://www.parliament.ge/legislation/28703
Context: Regulates issues related to marriage, adoption of a minor, medical manipulation for gender reassignment, indication of gender in state documents, etc. Establishes May 17 as a day of sanctity of the family and respect for parents. The legislative package consists of 19 bills.
Status: under discussion in Parliament, supported in the first reading.
Text of the bill: https://www.parliament.ge/legislation/28703
Statute: Amendments to the Law on Exemption from Administrative Fines
Context: Exemption from administrative penalties for persons who violate the rules of isolation, quarantine or wearing a mask during the covida pandemic from June 23, 2021 to July 4, 2023.
Status: passed on third reading.
Text of the law: https://matsne.gov.ge/ka/document/view/5252493?publication=0
Amendment: https://www.parliament.ge/legislation/28688
Context: Exemption from administrative penalties for persons who violate the rules of isolation, quarantine or wearing a mask during the covida pandemic from June 23, 2021 to July 4, 2023.
Status: passed on third reading.
Text of the law: https://matsne.gov.ge/ka/document/view/5252493?publication=0
Amendment: https://www.parliament.ge/legislation/28688
Taxes
Statute: Amendments to the Tax Code of Georgia
Context:
1) transitional provisions are supplemented with a paragraph concerning the write-off of recognized tax debts of individuals arising before January 1, 2021,
2) under certain conditions and for a certain period, tax preferences are established for companies that received assets of foreign companies from countries with preferential taxation.
3) excise tax rates for tobacco and tobacco products have been changed.
Status: entered into force on June 4, 2024 and June 13, 2024, respectively.
Text of the law: https://matsne.gov.ge/ka/document/view/6158656?publication=0,
Excise tax rates https://matsne.gov.ge/ka/document/view/6177582?publication=0
Context:
1) transitional provisions are supplemented with a paragraph concerning the write-off of recognized tax debts of individuals arising before January 1, 2021,
2) under certain conditions and for a certain period, tax preferences are established for companies that received assets of foreign companies from countries with preferential taxation.
3) excise tax rates for tobacco and tobacco products have been changed.
Status: entered into force on June 4, 2024 and June 13, 2024, respectively.
Text of the law: https://matsne.gov.ge/ka/document/view/6158656?publication=0,
Excise tax rates https://matsne.gov.ge/ka/document/view/6177582?publication=0
Retirement saving
Statute: Law of Georgia on Funded Pension
Context: control over violation of the obligation to make pension contributions is strengthened.
- Declaration to the Pension Fund must be submitted and pension contributions made within 5 days from the date of payment of salary to the employee.
- the liability for violation of the obligation is a warning or a fine of GEL 500, stipulated by the Code of Administrative Offenses of Georgia.
- pension contributions formed earlier must be declared and paid by July 31, 2024, without penalty.
Status: entered into force on June 1, 2024.
Text of the law: https://www.matsne.gov.ge/ka/document/view/4280127?publication=9
Context: control over violation of the obligation to make pension contributions is strengthened.
- Declaration to the Pension Fund must be submitted and pension contributions made within 5 days from the date of payment of salary to the employee.
- the liability for violation of the obligation is a warning or a fine of GEL 500, stipulated by the Code of Administrative Offenses of Georgia.
- pension contributions formed earlier must be declared and paid by July 31, 2024, without penalty.
Status: entered into force on June 1, 2024.
Text of the law: https://www.matsne.gov.ge/ka/document/view/4280127?publication=9
Statute: Law of Georgia on Funded Pension
Context: improving governance and oversight. The name of the pension agency is changed to the Georgia Pension Fund.
Status: adopted in the third reading
Text of the law: https://www.matsne.gov.ge/ka/document/view/4280127?publication=9
Amendment to the law https://www.parliament.ge/legislation/28473
Context: improving governance and oversight. The name of the pension agency is changed to the Georgia Pension Fund.
Status: adopted in the third reading
Text of the law: https://www.matsne.gov.ge/ka/document/view/4280127?publication=9
Amendment to the law https://www.parliament.ge/legislation/28473
Construction
Statute: Code of Georgia "On Spatial Planning of Architectural and Construction Activities"
Context: Amendments were introduced regarding time limits and fines for violations in the cultural heritage protection zone. Article 112 is supplemented with a note establishing a 90-day deadline for consent or correction of violations in the cultural heritage protection zone. Administrative liability is established for violation of such rules: construction without permission in the protection zone of cultural heritage shall entail imposition of fines from GEL 16,000 to GEL 250,000 for immovable property owned by the state or privately, depending on the class of buildings and structures. The Code has been supplemented with Article 141 prima 9 on exemption from liability for certain construction offenses. Initially, a person will be issued a warning and given a 90-day period to correct violations.
Status: adopted on June 13, 2024, published on June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6194743?publication=0
Context: Amendments were introduced regarding time limits and fines for violations in the cultural heritage protection zone. Article 112 is supplemented with a note establishing a 90-day deadline for consent or correction of violations in the cultural heritage protection zone. Administrative liability is established for violation of such rules: construction without permission in the protection zone of cultural heritage shall entail imposition of fines from GEL 16,000 to GEL 250,000 for immovable property owned by the state or privately, depending on the class of buildings and structures. The Code has been supplemented with Article 141 prima 9 on exemption from liability for certain construction offenses. Initially, a person will be issued a warning and given a 90-day period to correct violations.
Status: adopted on June 13, 2024, published on June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6194743?publication=0
Agriculture
Statute: Law of Georgia on Agriculture and Rural Development
Context: It regulates general principles of agricultural development policy, financing of agriculture and rural areas, development of unified electronic databases, powers of the state body on management of agricultural development policy, etc. The importance of the Law can hardly be overestimated - it is the first time such a law has been adopted in the agrarian country of Georgia. Articles 10 and 13-15 will come into force from January 1, 2026, other provisions - from January 1, 2025.
Status: adopted on June 13, 2024, published on June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6192001?publication=0
Context: It regulates general principles of agricultural development policy, financing of agriculture and rural areas, development of unified electronic databases, powers of the state body on management of agricultural development policy, etc. The importance of the Law can hardly be overestimated - it is the first time such a law has been adopted in the agrarian country of Georgia. Articles 10 and 13-15 will come into force from January 1, 2026, other provisions - from January 1, 2025.
Status: adopted on June 13, 2024, published on June 27, 2024.
Text of the law: https://matsne.gov.ge/ka/document/view/6192001?publication=0