Audits

The Georgia Department of Revenue conducts audits within Georgia and throughout the country to ensure taxpayer compliance with Georgia’s tax laws.  The Department verifies the accuracy of tax returns filed to make sure that the State collects the proper amount of tax owed by taxpayers.  

The Department conducts a variety of audits including but not limited to:

  • Individual Income Tax
  • Sales and Use Tax
  • Corporate Income Tax/Net Worth Tax
  • Partnerships/LLCs/S-Corporations/Non-Resident Withholding
  • Withholding Tax
  • Film Tax Credits
  • International Fuel Tax Agreement Tax (“IFTA”) / International Registration Plan (“IRP”)
  • Motor Fuel Tax

What to do if you receive a Proposed Assessment

In accordance with O.C.G.A. § 48-2-46, a taxpayer is entitled to protest their Proposed Assessment within 30 days of the date printed on the on Notice of Proposed Assessment.

Learn more about proposed assessments