1. Introduction to the Ombudsman Approach and Tools Giorgi Pertaia Chief Advisor to the Prime Minister of Georgia December 2010

2. 2 Definition and Functions Business Ombudsman is established to secure protection of rights of businessmen Ombudsman is appointed by the Prime Minister of Georgia in agreement with the Chairman of Parliament The main provisions regarding Tax Ombudsman is defined by the new Tax Code of Georgia (Article 47): – Definition – Scope of work – Rights and obligations www.georgia.gov.ge

3. 3 Decision Making Process www.georgia.gov.ge Identifying of Business Problems (collection of information) Processing of Information Presentation to the Prime Minister Decision making and monitoring of implementation

4. 4 Identifying of Business Problems Business Associations Hot line – 28 28 28 Web Page – www.government.gov.ge and www.georgia.gov.gewww.government.gov.ge www.georgia.gov.ge Individual meetings Tax Dispute Council at the Ministry of Finance Working Group of Auditors www.georgia.gov.ge

5. 5 Processing of Information Identifying of the problem – Legal processing – other circumstances (administrative obstacles) Businessman’s arguments Arguments of relevant Government Institution Individual meetings Finding of several potential solutions www.georgia.gov.ge

6. 6 Presentation to the Prime Minister Presentation to the Prime Minister with both sides arguments and possible solutions Involving of interested parties making of final decision and definition of implementation tools Georgian Economic Reforms www.georgia.gov.ge

7. 7 Decision making and monitoring of implementation Information of interested parties about the decision Implementation of decision Monitoring of implementation process www.georgia.gov.ge

8. 8 Working with the Associations www.georgia.gov.ge Prime Minister Business Ombudsman BAGAmChamGSMEAFBC Georgian – Swiss BA DWVG Other Associations Members

9. 9 Working on the Draft Legislation Georgian Economic Reforms www.georgia.gov.ge Prime Minister Auditor ' s Working Group BAGGSMEAFBC Georgia - Swiss DWVG Other Associations and individual businesses Members

10. 10 Working on Legislation The new Tax Code and its draft secondary legislation is published on the web page – www.government.gov.ge and www.georgia.gov.ge www.government.gov.gewww.georgia.gov.ge Working on new draft Tax Code (Auditor ' s working group) – Appx. 600 suggestions and/or comments where received – 65% where taken into account Working on the secondary legislation of the new Tax Code www.georgia.gov.ge

11. Thank You! gpertaia@geo.gov.ge www.georgia.gov.ge