It is established by the Article 170.3 of the RA Code on Administrative Offences that the state and community taxes for not paying to the budget responsibility is set in the amount of from ten times to twenty times of the minimum salary. It is designed by the draft to recognize the Article 170.3 of the Code invalid, taking into consideration the efficiency of the latter’s use: The Deputy Chairman of the State Revenue Committee (SRC) Artur Manukyan said this during the regular sitting of the Standing Committee on Economic Affairs on November 29, presenting for debate in the first reading the package of the draft laws on Amending the RA Code on Administrative Offences and Amending the enclosed law.
The next amendment of the draft refers to the Article 302 of the Code, which says that the decision on appointing administrative penalty is not enforceable, if it has not been in force by the functioning edition during three months from its making.
Certain types of administrative responsibility are established by the draft On Amending the Law on Making Amendments and Addendum the RA Code on Administrative Offences, which the tax body will examine. The proceedings on them will be carried out electronically. “The term of provisions entering into force was set December 1, 2023, but that term is not realistic, hence by the proposing amendment we envisage to enter it into force from February 1, 2024,” Artur Manukyan said.
The Deputy Chair of the Standing Committee on Economic Affairs Babken Tunyan was interested in the decision if it is for the entities or the designed 20.000 AMD administrative penalty designed for the entities by the draft is removed.
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“Yes, we remove the obligation of paying 20.000 AMD fine, as financial responsibility is established for that anyway. Many administrative proceedings are made up, but as a result, it appears to be there is no guilt and in absence of that the fine is neither paid or it is in minimum amount,” Artur Manukyan said in response.
The Committee endorsed the package of the draft laws.
National Assembly of the Republic of Armenia
