In 2011 Tax Ombudsman institute has been created. The base of foundation and of performance of activities was article 42 of the Georgia Tax Code, besides main principles and forms of activities of Georgian Tax Ombudsman, were defined by the Decree of the Government N92 dated of 23 February 2011.
As from 05 June 2015 new law on Georgia Business Ombudsman came to effect, on the base of which the institute continued operating under a new name.
Georgian Tax Ombudsmen/ Business Ombudsmen:
George Pertaia – Tax Ombudsman from January 2011 – till July 2012
Maia Meredova – Tax Ombudsman from September 2012 – till October 2012
Georgy Gakhariya – Tax Ombudsman from March 2013 – till June 2015, Business Ombudsman from June 2015 - till July 2016.