PHIG Policy Framework v1.2 · Policy 44 · Adopted 1 September 2026 · References: ASF Policy 45; Georgian Tax Code (non-profit status, grants, VAT); OECD guidance; UK Criminal Finances Act principles
1. Purpose and scope
To ensure that PHIG meets every tax obligation, keeps its non-profit and charitable status, and never facilitates tax evasion by anyone. Applies to the Board, the Director, staff, consultants, volunteers, experts, partners and suppliers of PHIG and all platforms of its network.
2. Policy
- PHIG files all tax returns and pays all taxes and social contributions due under Georgian law on time; keeps its non-profit (non-entrepreneurial) legal status in good standing; applies VAT correctly to commercial services and claims grant VAT exemptions where entitled.
- Grants and donations are recorded and reported as the law requires; commercial income is accounted for separately.
- PHIG does not pay any person “off the books”, split payments to avoid tax, or assist any partner, supplier or employee to evade tax; suspicions are reported.
- Tax residency and permanent-establishment risks of work abroad are assessed before deployment; withholding and double-tax treaty rules are applied to foreign consultants.
- Tax status is confirmed annually by the accountant and reported to the Board.
Responsibilities
Accountant; Director; Board.
Review
Every two years and when donor rules change.
Part of the PHIG Policy Framework. Breaches and concerns may be reported under the Whistleblowing Procedure to info@accreditation.ge (subject “Confidential — integrity”).