On 17 May 2021, Georgia's Finance Minister, Lasha Khutsishvili, announced the introduction of full relief from fines and penalties for the payment of outstanding tax debts. The relief is being provided in light of the challenges caused by the COVID-19 pandemic and is available in respect of the tax arrears of all taxpayers, including disputed tax debts but excluding tax debts involved in ongoing criminal cases. In order to obtain the relief, taxpayers must apply for a tax agreement with the G…