Georgian Parliament. Article 79. Income Tax Payer Income tax is paid by: a) Resident physical person; b) Non-Resident physical person who gets income from a Georgia based source. Article 81. Income Tax Rate Taxable income of a physical person is taxed at 15 percent. Article 96. Corporate income tax Payer 1. Corporate income tax is paid by: a) Resident company; b) Non-Resident company that carries out its business in Georgia through a permanent estab- lishment or/and gets income from a Georgia based source. Article 97. Object of Taxation 1. Taxable profit of a resident company is the object of taxation with a corporate income tax. It is the balance between taxpayer's gross income and the sum of payments anticipated by this Code. Article 98. Corporate income tax Rate Taxable profit of a company is taxed at 15 percent. Article 156. VAT Payer The following persons are VAT payers: a) Person registers as a VAT taxpayer;
2005; Lebert et al. 2007). of a proper ecosystem is a prerequisite in As a result, pseudomonads and members of order to address safety and organoleptic, as the Enterobacteriaceae family may reach well as nutrition-related, issues. The estab- levels as high as 105 and 104 cfu g−1, respec- lishment and application of new molecular tively (Drosinos et al. 2005; Lebert et al. tools has provided new insights that have led 2007). The presence of pathogens, such as researchers to more comprehensive under- Escherichia coli, aerobic spore formers, standing regarding both the microbial dynam-
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