Taxes and fees, economic policy 1. The payment of taxes and fees shall be mandatory in the amount and in accordance with the procedures established by law. Only the law shall determine the structure and the procedures for introducing taxes and fees, as well as their rates and the scope of those rates. Tax exemptions shall only be permitted by law. Tax controls shall be exercised only by the tax authorities defined by law. 2. The fundamental principles of economic policy for ensuring long-term and stable economic growth shall be defined by the organic law. In cases of special necessity, the breaching of and deviation from the limits set by macroeconomic parameters, as well as measures to be taken to return to those parameters, shall be determined by the organic law. Constitutional Law of Georgia No 1324 of 13 October 2017 – website, 19.10.2017 Constitutional Law of Georgia No 2071 of 23 March 2018 – website, 2.4.2018
§ Article 67Taxes and fees, economic policy
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