The purpose of the amendments and addenda to the law on State Duty and the enclosed ones is the introduction of the automated accounting system of the state duty and the improvement of the exchange of information on the state duty between state bodies and the accounting electronic process.
At the sitting of the NA Standing Committee on Economic Affairs the Deputy Chairman of the RA State Revenue Committee (SRC) Artur Manukyan presented for debate in the first reading the new regulations.
The rapporteur noted that the idea of the unified account was out in the Tax Code, the separate treasury accounts were removed. In case of state duty, however, the availability of the treasury account and the absence of the unified account create bases, when there is no opportunity to turn to automated accounting. It is proposed to set a unified account on the state duty, where the obligations of the next annual state duty will be accounted. There, license, permission or the annual state duties for giving certain right, also other duties of license, re-formulation, replacement or other ones will not be accounted.
The information, which is necessary for the state duty accounting will be automatically downloaded in the registration books during the implementation of the actions being an object of levying the state duty by the state bodies with the introducing system. The regulations necessary for carrying out the accounting will be given. According to Artur Manukyan, in case of stopping the license action an unequal situation, when the duty payer was paying or not. Different regulations by legislation being in force during that time function.
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“We specify that the levying of the state duty will be fairly carried out.,” the SRC Deputy Chairman clarified.
The information subject to mandatory characterization in the registration books will be designed with the new regulations to the laws on License and on Notice of the Activity Implementation, which is necessary for implementing automated accounting in the personal account cards by the tax authorities during the automated exchange. There is also clarification on individual entrepreneur: the suspension of the latter’s activity will not serve as a basis for not accounting obligations of the state duty.
The legislative package will enter into force from January 1, 2026.
The issue was endorsed by the Committee.
National Assembly of the Republic of Armenia
