On April 25, 2017, LTD ,,OGT’’ applied to the Minister of Finance of Georgia on the restructuring overdue tax payments accrued on the company. The announcement with the accompanying documents on restructuring tax debt was transferred to the Treasury Service of the State Sub-Department of the Ministry of Finance of Georgia.

By the letter #18/69791 of May 30, 2018, the Treasury Service informed LTD ,,OGT’’ that the company has indeed submitted the statement on April 25, 2017, along with the relevant documents, though, the issue has not been discussed by the commission, which was created with the Ministry of Finance of Georgia, to study the feasibility of restructuring overdue tax payments and loan debts, since the session has not been held during this period.

It is obvious from the above mentioned answer that LTD ,,OGT’’ presented all documents. Therefore, the Ministry of Finance should clarify the reason why the session of commission has not been scheduled – because the corresponding department did not inform the chairperson of the commission, or the Minister of Finance did not consider the appointment of the meeting as essential. In any case, it is important to indicate appropriate explanation as well.

Besides, to create a common picture on the issue of tax payment restructuring and considering the high public interest, running parallel to the fact that the matter concerns the media organization, it is important that the Government of Georgia and the Ministry of Finance proactively publish the following information:

- How many persons applied in 2017-2018 and how many companies restructured admitted tax arrears by the decree of the Government of Georgia;

- In 2017-2018, how many times did the commission that has been created with the Ministry of Finance, to study the feasibility of restructuring overdue tax payment and loan debts, meet (by indicating relevant dates) and how many decisions were taken on the feasibility of tax arrears restructuring.