[
  {
    "source_id": "treasury_tax_refunds_chart",
    "dataset_id": "tax-breaks-refunds",
    "year": "2008-2025",
    "source_organization": "სახაზინო სამსახური",
    "display_title_ka": "საგადასახადო ზედმეტობების დაბრუნება, სახაზინო სამსახურის დიაგრამის მონაცემები",
    "official_filename": "newChart.xml",
    "official_url_or_archive_url": "https://www.treasury.ge/Content/charts/newChart.xml",
    "repository_source_path": "docs/Raw Data/Revenue/tax-breaks-refunds/sources/treasury-newChart-2026-10-21.xml",
    "public_download_path": "downloads/methodology/tax-breaks-refunds/files/treasury-newchart-2026-10-21.xml",
    "media_type": "application/xml",
    "byte_size": 1970,
    "sha256": "d5d5a1ce16cfd08b17a36f9f6f90a111d8e8adafaa1529920f45e6a13fba76aa",
    "retrieved_at": "2026-10-21",
    "retrieved_at_basis": "source_manifest",
    "license_id": "official-public-document-no-explicit-license",
    "attribution_text": "State Treasury of Georgia",
    "redistribution_status": "repository_owner_approved",
    "notes": "Served 2008-2025, million GEL; 2007 and the year-to-date column are not read. Captured 2026-10-21.",
    "years": [
      2008,
      2009,
      2010,
      2011,
      2012,
      2013,
      2014,
      2015,
      2016,
      2017,
      2018,
      2019,
      2020,
      2021,
      2022,
      2023,
      2024,
      2025
    ],
    "downloadHref": "/downloads/methodology/tax-breaks-refunds/files/treasury-newchart-2026-10-21.xml"
  },
  {
    "source_id": "mof_tax_expenditure_report_2024_pdf_en",
    "dataset_id": "tax-breaks-refunds",
    "year": "2018-2024",
    "source_organization": "საქართველოს ფინანსთა სამინისტრო",
    "display_title_ka": "საგადასახადო დანახარჯების ანგარიში 2024 (ინგლისური)",
    "official_filename": "TER 2024  ENG.pdf",
    "official_url_or_archive_url": "https://mof.ge/files/download/TER%202024%20%20ENG.pdf/d1f7bc78-51d0-4ba2-9d86-0f27087dbeee",
    "repository_source_path": "docs/Raw Data/Revenue/tax-breaks-refunds/sources/TER 2024 ENG.pdf",
    "public_download_path": "downloads/methodology/tax-breaks-refunds/files/ter-2024-eng.pdf",
    "media_type": "application/pdf",
    "byte_size": 1295561,
    "sha256": "434243ca1fbefd84ca8391877f52ccb2bf1b45c7f11aefd617fd9c1408a24125",
    "retrieved_at": "2026-10-21",
    "retrieved_at_basis": "source_manifest",
    "license_id": "official-public-document-no-explicit-license",
    "attribution_text": "Ministry of Finance of Georgia",
    "redistribution_status": "repository_owner_approved",
    "notes": "Archived, not served: the report text and notes.",
    "years": [
      2018,
      2019,
      2020,
      2021,
      2022,
      2023,
      2024
    ],
    "downloadHref": "/downloads/methodology/tax-breaks-refunds/files/ter-2024-eng.pdf"
  },
  {
    "source_id": "mof_tax_expenditure_report_2024_pdf_ka",
    "dataset_id": "tax-breaks-refunds",
    "year": "2018-2024",
    "source_organization": "საქართველოს ფინანსთა სამინისტრო",
    "display_title_ka": "საგადასახადო დანახარჯების ანგარიში 2024 (ქართული)",
    "official_filename": "TER 2024  GEO.pdf",
    "official_url_or_archive_url": "https://mof.ge/files/download/TER%202024%20%20GEO.pdf/e4b4ed16-2101-4e22-82fb-850864b30349",
    "repository_source_path": "docs/Raw Data/Revenue/tax-breaks-refunds/sources/TER 2024 GEO.pdf",
    "public_download_path": "downloads/methodology/tax-breaks-refunds/files/ter-2024-geo.pdf",
    "media_type": "application/pdf",
    "byte_size": 2335811,
    "sha256": "a06d5515c301b07045bc255b95196a31e894184f7e5d0ddd91a082234da0cd58",
    "retrieved_at": "2026-10-21",
    "retrieved_at_basis": "source_manifest",
    "license_id": "official-public-document-no-explicit-license",
    "attribution_text": "Ministry of Finance of Georgia",
    "redistribution_status": "repository_owner_approved",
    "notes": "Archived, not served: the report text and notes.",
    "years": [
      2018,
      2019,
      2020,
      2021,
      2022,
      2023,
      2024
    ],
    "downloadHref": "/downloads/methodology/tax-breaks-refunds/files/ter-2024-geo.pdf"
  },
  {
    "source_id": "mof_tax_expenditure_report_2024_xlsx_en",
    "dataset_id": "tax-breaks-refunds",
    "year": "2018-2024",
    "source_organization": "საქართველოს ფინანსთა სამინისტრო",
    "display_title_ka": "საგადასახადო დანახარჯების ანგარიში 2024, გრაფიკები და ცხრილები (ინგლისური)",
    "official_filename": "TER graphs  ENG 2024.xlsx",
    "official_url_or_archive_url": "https://mof.ge/files/download/TER%20graphs%20%20ENG%202024.xlsx/4d1e65e0-d625-4792-9842-c33fae9d97be",
    "repository_source_path": "docs/Raw Data/Revenue/tax-breaks-refunds/sources/TER graphs ENG 2024.xlsx",
    "public_download_path": "downloads/methodology/tax-breaks-refunds/files/ter-graphs-eng-2024.xlsx",
    "media_type": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
    "byte_size": 295928,
    "sha256": "6f19e8f4a9daf6c6e9487746fa328b5856d754642c1899b12cddc1625744c616",
    "retrieved_at": "2026-10-21",
    "retrieved_at_basis": "source_manifest",
    "license_id": "official-public-document-no-explicit-license",
    "attribution_text": "Ministry of Finance of Georgia",
    "redistribution_status": "repository_owner_approved",
    "notes": "Archived, not served: the Figure 1 income row is out of date.",
    "years": [
      2018,
      2019,
      2020,
      2021,
      2022,
      2023,
      2024
    ],
    "downloadHref": "/downloads/methodology/tax-breaks-refunds/files/ter-graphs-eng-2024.xlsx"
  },
  {
    "source_id": "mof_tax_expenditure_report_2024_xlsx_ka",
    "dataset_id": "tax-breaks-refunds",
    "year": "2018-2024",
    "source_organization": "საქართველოს ფინანსთა სამინისტრო",
    "display_title_ka": "საგადასახადო დანახარჯების ანგარიში 2024, გრაფიკები და ცხრილები (ქართული)",
    "official_filename": "TER graphs  GEO 2024.xlsx",
    "official_url_or_archive_url": "https://mof.ge/files/download/TER%20graphs%20%20GEO%202024.xlsx/f3d2fe55-2cec-434f-92ad-ab88348eb7c5",
    "repository_source_path": "docs/Raw Data/Revenue/tax-breaks-refunds/sources/TER graphs GEO 2024.xlsx",
    "public_download_path": "downloads/methodology/tax-breaks-refunds/files/ter-graphs-geo-2024.xlsx",
    "media_type": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
    "byte_size": 315703,
    "sha256": "38a9bcb4717461a6905ca307da93ccd88576011cbffee4d2b50f0d76e67b4331",
    "retrieved_at": "2026-10-21",
    "retrieved_at_basis": "source_manifest",
    "license_id": "official-public-document-no-explicit-license",
    "attribution_text": "Ministry of Finance of Georgia",
    "redistribution_status": "repository_owner_approved",
    "notes": "Served: Figure 1, Table 3 and Table 4, million GEL.",
    "years": [
      2018,
      2019,
      2020,
      2021,
      2022,
      2023,
      2024
    ],
    "downloadHref": "/downloads/methodology/tax-breaks-refunds/files/ter-graphs-geo-2024.xlsx"
  }
]
