Have a Tax Question? Ask a Tax Expert
Hi and welcome to Just Answer! Foreign corporations (those registered outside GA) file the first registration between January 1 and April 1 of the year following the initial filing, and between January 1 and April 1 each year thereafter.
A corporation incorporated in another state, a “foreign” corporation under Georgia law, should review the provisions of O.C.G.A. 14-2-1501.
These laws provide that a “foreign corporation may not transact business in this state until it obtains a certificate of authority from the Secretary of State.”
However, each statute lists a number of activities that “do not constitute transacting business.” Thus, if a company’s business in Georgia falls into one of these categories, it is not required to file with the Secretary of State. The burden is on the corporation to determine whether or not it should file; the Corporations Division cannot provide legal advice. A corporation that is uncertain about this question should consult its legal counsel. A corporation that decides that it should file is required to do so within 30 days of commencing business in Georgia.
What happens if an out-of-state corporation should file with the Secretary of State, but does not?
O.C.G.A. 14-2-1502 (profit) and 14-3-1502 (non profit) list the “consequences of transacting business without authority.” One possible sanction is that a corporation that should have obtained a certificate of authority, but does not, may not be able to file a lawsuit in the State of Georgia. A profit corporation that begins transacting business in Georgia and later decides it must file with the Corporations Division must pay $500 penalty.
http://www.gataxinfo.org/Default.aspx?ContentId=QuickRef These simple to use instructional guides will step you through the tasks necessary to create and manage User ID’s, passwords, profiles, register a new business, view, add and manage accounts, manage payments, request a refund and how to set up a bulk filer.
https://etax.dor.ga.gov/siteFaq/10BusinessFAQ2011.pdfThese are most common questions about GA business taxes.