|  Private sector and human-resource development in Georgia |
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Import restrictions and application procedures
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2.2
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Labelling requirements
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2.3
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Tariff rates
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3.
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Distribution Channels
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4.
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Consumption trends
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4.1
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Prices
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4.2
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Wine categories
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4.3
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Japanese consumption traditions
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5.
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Market Entry
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5.1
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Entering Japanese market
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5.2
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Wine sales promotion strategies
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6.
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Annexes
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Sample Market Briefs: Mineral Waters in
Japan
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Mineral
Waters in Japan
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1.
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Market Overview
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1.1
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Supply Trend
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1.2
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Import Trend
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2.
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Import System and Regulations
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2.1
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Imports Regulated by Food Sanitation Law
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2.2
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Tariff rates
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2.3
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Classification of Mineral Water
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2.4
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Labelling requirement and a labelling sample
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2.5
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Outline of Container/Packing Recycling Law
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2.6
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International Standards for Mineral Waters
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3.
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Distribution
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3.1
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Distribution Routes
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3.2
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The Function of Wholesalers
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3.3
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Distribution Expenses
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3.4
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Sales Promotions
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4.
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Consumption trends as shown by survey of retailers and consumers
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4.1
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Consumption trends seen in retailers
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4.2
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Trends revealed by consumer research
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5.
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Current Sales and consumption and future prospects
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5.1
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Current sales and consumption
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5.2
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Future prospects
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6.
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Advise on Accessing the Japanese Market
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Appendix
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1
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Outline of provisions on mineral water provided for under the
Foods Sanitation Law
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2
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Example Retail Price of Mineral Water
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3
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Selected domestic Suppliers and Importers
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4
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Wholesalers, Distribution Agents
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5
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Relevant Organization
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6
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Exhibitions and Trade Fair
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Removing
Administrative Barriers to Investment in Georgia. FIAS (Foreign Investment Advisory Service, a joint service of the
International Finance Corporation (IFC) and the World Bank) conducted a study
of administrative barriers to investment in Georgia. The principal counterpart
for this project was the Presidential Commission on Support of the Private
Businesses in Georgia. The Presidential Commission on Support of Private
Businesses is the lead counterpart for this project (for more details refer to
Paragraph 1.3.1 describing the activities of Foreign Investment Advisory Council - FIAC). The main objective
of this study was to identify the major administrative impediments to investment and to recommend the steps
for streamlining, simplifying and increasing transparency in order to help
improve the environment for business in Georgia. Although the primary focus of
the study was foreign investment, the administrative procedures and regulatory
framework affect domestic investors as well. Therefore, applying the principle
of national treatment (i.e. no preferential treatment for foreign investors),
this study is intended to help strengthen the business environment for all
investors—domestic and foreign alike.
The
study covers the core administrative processes for:
·
Establishing a business - including investor entry (visa and residency
requirements for expatriates) and business registration.
·
Locating a business - including land acquisition, site development,
construction and operation.
·
Operating a business - including taxation, trade regime and customs,
licensing, permits, inspections, intellectual property issues, and product
standardization.
Establishing
a Business—Investor Entry and Business Registration. The procedures for obtaining entry
visas are relatively transparent and present no significant administrative
impediments. Most notably, foreign investors and expatriate employees do not
require special work or residence permits to live and work in Georgia.
The
court registration procedures have been simplified in the past 2 years.
However, because of the lack of technical and human capacity, court registrars
are unable to fulfill the provisions of the Law on Entrepreneurs aimed at
guaranteeing timely service, ensuring public availability of information on
companies, publishing data on newly registered companies, and protecting
company names. The most pressing issues relate to length of time required to
register (2 to 3 weeks) and to retrieve information on companies.
The principal recommendations for improving the business
registration process and the access to company records include:
·
Modernization
of the registration and data filing systems by taking advantage of new
technologies (including the internet) to speed up processing and to improve the
access to information, as provided under the law.
·
Centralization of the court registration system.
·
Publication
and dissemination of information on business registration procedures,
requirements and fees.
·
Resolution
of the legal provisions for information disclosure under the Law on
Entrepreneurs and the Tax Code.
Locating a Business. Locating, acquiring and constructing or
rehabilitating real estate for business activities are not perceived as
significant problems by either foreign or domestic investors in Georgia. The
current system may not pose an overwhelming difficulty for investors because of
the low volume of transactions and the institutionalized system of unofficial
payments and influence peddling to facilitate the process. However, there are a
number of specific areas where regulations, requirements, and procedures need
to be clarified, simplified and streamlined. The report includes a number of
detailed short and long-term
recommendations for strengthening the laws related to the privatization of
agricultural land and improving the quality of service provided by the various
bureaus responsible for processing the permits necessary for property
development and construction in Georgia.
One of the principal recommendations relates
to the Law On Privatization of Agricultural Land. The set of laws on
privatization of real estate exclude a legal basis for privatization of large
agricultural holdings, all of which are presently held under government leases.
To the extent that investment in commercial scale agriculture is viewed as
having significant potential in Georgia, privatization of larger agricultural
holdings is an appropriate next step. A law on privatization of large
agricultural holdings is being developed and is an element of the government’s
longer-term plan for further development of property relationships.[1] Enactment of this law should be a priority.
Operating a Business - Tax Administration. On the basis of interviews with
representatives of the private sector, government officials, and technical
assistance experts, it appears that the tax administration system is fraught
with problems that seriously constrain the activities of private enterprises.
The recurring themes voiced by the private sector as being burdensome for
business included the complexity of the tax system, the lack of clarity in some
aspects of the Tax Code and the sheer number of taxes itself. Foreign-owned
enterprises seem to be particularly affected under the existing system. In
keeping with the scope of this study, the discussion is focused on taxation
administration. Recommendations on tax policy are confined to those issues that
directly affect administrative procedures and impede business activity. It
should be noted that the International Monetary Fund, the World Bank and USAID
are currently providing assistance to the Government of Georgia on taxation policy
issues.
The main recommendations include the following (for more detailed
discussion of tax issues please refer to the next paragraph - "1.4 Tax
Regime"):
·
Adopt and
implement the proposed amendments to the Tax Code. These proposed amendments cover a number of
policy and tax administration issues. They are broadly in line with IMF recommendations, except the Government
proposal for the fixed tax and the elimination of the payroll tax.
·
Simplify
the procedures for filing VAT. The proposed measures include allowing quarterly, rather than
monthly filings for small
businesses.
·
Establish
an effective tax-refund system. The International Monetary Fund has outlined a refund strategy
that includes limiting entitlement to immediate refunds, distinguishing claimants
with a history of compliance, and using pre-refund audits for high-risk refund
claims and post-refund audits for claims of lesser risk.
·
Review
the micro level target-based system for tax collection. It is important to distinguish
between the fiscal macro targets which are an important aspect of revenue
administration and micro or firm-level targets which are often arbitrarily
established within tax jurisdictions. These targets must be realistic and they
should be part of a number of efficiency and effectiveness indicators.
·
Improve
information compilation and dissemination. Taxpayers must be informed of changes in the
Tax Code and related regulations, legal interpretations, and instructions in a
timely manner. Also, a credible resource must be established to respond to
queries offer binding interpretations of the Tax Code.
Operating a Business – Customs. The State Customs Department (SCD) operates
an inland clearance system that requires considerable resources and logistical
support for effective control of cargo. In practice, the current system is
largely ineffective and prone to fraud and corruption. There is no compendium
of the legislation on customs available to the customs service employees or the
public. In the absence of common information and an official interpretation of
the rules and regulations, the discretionary authority of individual customs
officers and offices is strong thereby facilitating corruption. There is
significant leakage of cargo transported for inland clearance. Some sources
estimate that as much as 50 percent of fuel and cigarette imports are diverted.
Management of the SCD has suffered as a result
of frequent changes in the management. Efforts to reform the SCD have been
impeded by the lack of political will, competing political agendas, and the
frequent changes in leadership. Under these circumstances, the inputs of
external advisers have been marginalized and the reforms implemented by
previous chairmen have been reversed in many instances. The detailed action
plan prepared under the ITS contract and endorsed by the government has been
stalled with only marginal progress. The customs reform committee established
by the President to lead the reform effort has met irregularly.
The principal recommendations for strengthening and improving the
customs service include:
·
Implementation
of the already approved customs reform program. This is a well developed and
comprehensive program that can be implemented over time. It encompasses a
number of the IMF and FIAS recommendations. One of the immediate tasks would be
to assign priorities for implementation.
·
In light of
the decision not to renew the ITS contract, it is necessary to immediately
develop and implement a framework for carrying out efficient pre-shipment
inspection services if it is to be continued after December 30, 2001. The SCD
clearly lacks the capacity or the expertise to carry out this function
independently.
·
Review of
the existing regulations for the valuation of cargo and implementation of
guidelines that are consistent with the provisions of GATT.
·
Revision of
the declaration processing procedures to eliminate contact between the import
(or broker or freight forwarder) and the customs officer.
·
Expansion of
the ASYCUDA system to all major customs clearance offices.
·
Implementation
of risk-based criteria for selecting goods and documents to be examined at all
locations where imported goods are cleared.
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