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↗︎