The government proposes to regulate the application of administrative responsibility in case of incorrect or unreliable information filled in information tables that are not directly related to the calculation of taxes, but are essential for the analytical work carried out by the tax authority.
On May 17, the Standing Committee on Economic Affairs of the National Assembly discussed the draft law "On Amendments and Amendments to the Code of Administrative Offenses of the Republic of Armenia" in the first reading, which was presented by the Deputy Chairman of the State Revenue Committee of the Republic of Armenia Artur Manukyan.
It is expected that the amendment will ensure full and accurate submission of relevant information by taxpayers, while clarifying the scope of administrative offenses subject to investigation by customs and tax authorities.
According to the reporter, if the data is not reliable, filled in incorrectly, it is recommended to establish responsibility in the Code of Administrative Offenses. The first time the information is filled in incorrectly, it will be followed by a warning. If the error is not corrected within 1 month, the fine will be 10 thousand drams. The second time, if the error is not corrected within 30 days, the fine will be fifty times the minimum wage.
It is also recommended to remove non-functional provisions from the Code.
The project received the positive conclusion of the commission.
