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Created a mechanism that easily bypasses the banking secret. Samvel Martirosyan

There is no question of cancellation of banking secrets, but it is created a mechanism that easily bypasses that secret. Medievagogor Samvel Martirosyan wrote about this on his Facebook page.

"Writing two things at the moment of income declaration and banking secrecy. That clear. In fact, there is no word about the cancellation of banking secrecy. But it is created a mechanism that easily bypasses that secret. Please bring the change in the tax code below last year and the society has been asleep this moment (I did not understand this change in Arlis.

In fact, three stages have become now.

a. Tax receives the balance of the bank accounts of the beginning of the year from banks

b. Then, if questions come to the tax office, a person is notified and should already provide the tax account confirmed by the commercial bank in three days.

c. If he does not, by the court decision is imposed to provide the extract

In other words, there is a canteen bank secret. De Facto, Tax can notify everyone and get the extract of all in three days - accelerated and voluntarily

Now this passage of a specific law.

Article 1. Complete 1st of Article 4 of the 4th Article 4 of the 4th Article 4 of 2016 (hereinafter referred to as the Code).

"78) Bank account summary information: Taxpayer's bank account, currency, the amount of money on January 1 and December 31, 2006."

"Article 350.1. Receipt of bank account statement and summary information

1. In order to assess risks within the framework of tax control in accordance with the Code, the tax authority receives the summary information of the taxpayer from the Central Bank of the Republic of Armenia by the Central Bank of the Republic of Armenia, and a natural entrepreneur or non-notary physical. In case of persons, the deadline set out in the Code of the Code of the Code of the Code: the submission of the annual income tax calculation (declaration). The technical characteristics of the electronic system provided for in this part, the procedure for transferring information and the typical format of the transferred data shall be determined by the Central Bank of the Republic of Armenia by agreeing with the tax authority.

2. In order to obtain the Bank Account Extract of Taxpayer (for tax control) within the framework of the tax control within the framework of the 2007 Code, the tax authority is requested by the taxpayer, which is obliged to receive the request. During three working days, individual entrepreneurs or non-notary taxpayers provide the tax authority to the tax authority within five working days. In case of notifying the request provided by the e-government system through this part, the submission of the submission of the received reports shall be submitted to the e-government system on the personal page of the taxpayer. The procedure and form of the taxpayer set by the taxpayer defined by the taxpayer defined the procedure for providing a bank account statement by the taxpayer.

3. In case of non-payment of the bank account, the tax authority shall receive the bank account certificate on the basis of the Court of the Republic of Armenia in accordance with the procedure established by the Code of the Administrative Procedure of the Republic of Armenia.

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