Policy 45 — Tax Compliance and Anti-Facilitation of Tax Evasion

PHIG pays and withholds every tax it owes under Georgian law and never helps anyone evade tax. Owner: Finance and Compliance (Irakli Pshinashvili).

• Income tax and pension contributions are withheld from salaries and consultant fees as the Tax Code of Georgia requires and paid on time.
• VAT and grant-related tax exemptions are claimed only where the law and the grant agreement allow, with documentation kept.
• No payments in cash or to third parties to avoid tax, and no false descriptions on invoices or contracts.
• Suppliers and partners must confirm their tax registration; unusual requests (payment to another name or country) are refused and reported under Policy 6.