We have established means of responsibility for not submitting the tax calculations by the Cod, but we don’t have means of responsibility for the cases, when the information being contained in the tax calculations are filled in not correct and not reliable: The Deputy Chairman of the RA State Revenue Committee Artur Manukyan said, presenting in the first reading the draft law on Making Addendum and Amendments to the RA Code on Administrative Offences.
He informed that it refers to the information, which are related to the tax calculation, but are very important, as well as they are connected with the studies and analyses made by the calculation of taxes and tax authority on that kind of tax later. Artur Manukyan noted that by that draft it is proposed to establish administrative responsibility for including unreliable, incorrect information in tax calculations.
Taking into consideration the circumstance of a number of articles of the RA Code on Administrative Offences becoming invalid, as well as the absence of the necessity of carrying out examination on the administrative offences designed by a number of articles it is proposed also to specify the framework of the cases subject to the examination of the customs and tax bodies.
In particular, it is proposed to define warning for the first time in case of not being incorrect and unreliable the information containing in the tax calculations. Later, after the day of the appointment of warning, during one month, in case of not removing the stipulated offence, it is proposed to establish penalty in the amount of ten times of minimum salary. And during one month in case of not removing the stipulated offence, it is proposed to establish penalty in the amount of fifty times of minimum salary. They will not be subjected to administrative responsibility in cases, when the taxpayer will independently submit the corrected calculations.
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The co-rapporteur, the Deputy Chair of the Standing Committee on Economic Affairs Babken Tunyan presented the endorsement of the Committee on the draft, calling on his colleagues to vote for the draft.
National Assembly of the Republic of Armenia