About the Investigation Service
Investigation Service of the Ministry of Finance (“the Service”) is a state subordinate specialized law enforcement authority within the system of the Ministry of Finance of Georgia that exercises its powers and functions within the limits defined by the legislation of Georgia related to the fighting against financial-economic crimes and investigation of criminal cases within its jurisdiction.
The key aim of the Service is to support economic development of the country. To achieve the aim set out, the Service carries out investigative activities in full, appropriate expertise, measures for crime prevention, detection and suppression.
Mission of the Service
Improvement of the business environment, prevention and elimination of economic crimes by means of implementing operative-investigational activities.
Vision of the Service
To achieve the aim set out, the Service maintains the coordinated relationship with different state authorities, law enforcement bodies, other organizations of Georgia, etc. Besides, in the view of sharing and implementing the best practices available in the field of fighting against economic crime, the Service collaborates with colleague agencies of foreign countries and other organizations in a tight manner. The Service takes care of its activities’ development and improvement of the working conditions; also it constantly takes care of upgrading the personnel qualification and keeping the highest standards in this field.
Values of the Service
Activities of the Service are conducted in accordance with the principles of legitimacy, humanity, fairness, publicity, transparency, protection of honor and dignity of a person.
The Service carries out its activities in full compliance with the legislation. Personnel of the Service ensure the protection of fairness principle within the scope of their competence. The Service undertakes steps towards informing, involving and collaborating of the society in the current processes, in order to make the activities of the Service public and transparent. Every person should have the opportunity to exercise its right to have an access to the public information being kept in the Service.
The Service, carrying out its activities throughout the territory of Georgia, is accountable to the Minister of Finance and the Prime Minister of Georgia.
Activities of the Service are regulated by the following normative acts:
- Constitution of Georgia,
- International treaties and agreements,
- Legislation of criminal procedures,
- Law of Georgia “On Investigation Service of the Ministry of Finance of Georgia”,
- Law of Georgia “On Operative–Investigative Activities”
- Tax legislation,
- Other laws and sub-legislative acts of Georgia.
History of the Service
In 2004 the regulatory body (Financial Police) was established in order to fight against the financial-economic crimes and control lawful usage of funds of the state budget.
In 2007 three state subordinate system functioning within the system of the Ministry of Finance (Financial Police, Tax Department and Customs Department) were united and LEPL Revenue Service was established.
Later on, in December 2009, after one more structural reorganization carried out within the Ministry of Finance, two departments of the Revenue Service (Investigation Department, Financial Expertise Department) along with Special Detachment Unit were united once again within the frames of a state subordinate authority and Investigation Service of the Ministry of Finance was established.
In accordance with the law of Georgia “On Investigation Service of the Ministry of Finance of Georgia”, the following key tasks and powers of the Service were determined within the scope of its competence:
- Avoiding and detecting financial-economic crimes within the scope of its competence, conducting investigative activities in whole and if case of necessity, organizing the appropriate expertise being in compliance with Criminal Procedures Code of Georgia,
- Carrying out operative-investigative activities for detection and suppression of crime,
- Obtaining and analyzing information within the scope of its competence, for further usage purpose,
- Detecting and preventing the administrative violations within the financial-economic sphere,
- Preventing, detecting and suppressing of corruption deals within the financial-economic sphere.
Revealing, studying and analysis of reasons facilitating financial-economic crimes by the Service are designated to serve the purpose of suppression of economic crimes and improvement of the business environment in Georgia.