The Investigation Service investigates financial-economic crime; it is not the tax assessment authority
The Investigation Service of the Ministry of Finance is a specialised law-enforcement body for financial-economic crimes. Its published remit includes prevention, detection and full investigation within procedural jurisdiction, operative-search activity, customs-related crime, corruption in the financial-economic field and specialised financial inspection or expertise.
Mandate in a criminal case
The Service may investigate alleged tax evasion, customs offences, illegal entrepreneurial activity, fraud, money laundering, counterfeit or hazardous goods and corruption where jurisdiction rules place the matter with it. Investigators work within the Criminal Procedure Code and under prosecutorial supervision even though tax, customs, audit and expert material may be central.
What this page must not imply
A Revenue Service assessment, audit difference, customs adjustment or business irregularity is not automatically a criminal offence. The investigating authority must prove the Criminal Code elements, thresholds, knowledge and personal role. Company liability, director exposure, accountant work and employee conduct should not be collapsed into one position.
Questions and actions that organise the file
Documents to request or preserve
- Tax, customs or thematic-inspection materials
- Company ledger, declarations and supporting source documents
- Bank, payment and source-of-funds records
- Search, seizure and device-imaging inventories
- Financial-expertise instructions, methodology and annexes
The response should preserve the company record without producing uncontrolled explanations, identify conflicts between the company and individuals, and test whether administrative conclusions are being used as a substitute for proof of criminal intent or statutory thresholds.
Primary sources for this guide
Institutional structures, consolidated legislation and procedures can change. Verify the responsible body, current Georgian text and the actual document served before relying on this guide.
Investigation Service — official mandate↗︎Investigation Service — structure and divisions↗︎Criminal Procedure Code of Georgia↗︎Frequently asked questions
What does Ministry of Finance Investigation Service actually do in a Georgian criminal case?+
Ministry of Finance Investigation Service in Georgia: Independent guidance to Georgia's criminal-justice institutions, with no governmental affiliation. The exact mandate depends on the responsible department, statutory jurisdiction and procedural act. Identify the named official, investigation number, prosecutor and document rather than treating the institution as one undifferentiated authority.
Does contact from Ministry of Finance Investigation Service mean that I have been charged?+
No. Contact from Ministry of Finance Investigation Service may concern a report, operational enquiry, voluntary interview, witness summons, investigative action or formal accusation. Status changes through the legally required decision and notification, not merely through a telephone call, letterhead, visit or public statement.
Can Ministry of Finance Investigation Service decide that a person is guilty?+
Ministry of Finance Investigation Service cannot replace the court's final adjudicative role. The authority must act within its competence, the prosecutor and court perform distinct functions, and every coercive or evidential step must satisfy the rule applicable to that particular act.
Which documents should be requested when Ministry of Finance Investigation Service is involved?+
When Ministry of Finance Investigation Service is involved, request the summons or decision, the official's identity and department, the file or investigation reference, the person's stated status, the legal basis for any arrest, search, seizure or demand, and every record or court ruling that affects rights or deadlines.
How can a lawyer respond to Ministry of Finance Investigation Service?+
In dealings with Ministry of Finance Investigation Service, counsel can verify jurisdiction and status, attend permitted actions, protect silence and interpretation rights, submit evidence and applications, challenge reviewable decisions and communicate with the responsible investigator or prosecutor without confusing institutional correspondence with the defence of the actual allegation.