Georgia’s Revenue Service has introduced a new rule allowing taxpayers to reduce fines by 50% if they voluntarily pay the remaining amount. According to a legal review by BDO, the change aims to speed up tax debt settlements and reduce costly appeals after audits.

The updated instruction outlines payment procedures, requiring direct transfers to the treasury—not using existing account balances. It applies to fines issued alone or with additional taxes or fees after inspections.

However, the benefit excludes serious violations, such as those involving forged documents or false VAT invoices, as defined under specific articles of the Tax Code.

Taxpayers must submit an official application using a provided form to request the reduction. The reform is part of broader efforts to simplify tax compliance and encourage timely payments.