Another public agency has considered the recommendation of the Public Defender of Georgia. Specifically, the association of preschool institutions - Healthy Future of Borjomi – implemented the Public Defender’s recommendation to grant tax exemption to a parent of three minor children living in one of the villages of the Borjomi municipality under the Tax Code of Georgia.

After studying the case, the Public Defender's Office found that as a result of misinterpretation of one of the norms of the tax law, a non-commercial legal entity was illegally taking income tax off the salary of one of the kindergarten employees since 1 January 2016.

In response to the recommendation issued by the Public Defender of Georgia, the public agency expressed its readiness to refund the income tax taken off the employee’s salary as soon as possible.

The Public Defender of Georgia welcomes the implementation of the recommendation by Ltd Healthy Future of Borjomi and reaffirms the importance of consideration of Public Defender's recommendations by the public agencies for the effective realization of lawful public governance.