ArmInfo.Administrative liability will be established in Armenia for including false, incorrect information in tax calculations. The initiative of the State Revenue Committee (SRC) to amend the Code of Administrative Offenses was discussed in the second and final reading by the parliament on September 11.
As stated by Deputy Head of the SRC Artur Manukyan, the current code defines liability measures for failure to submit tax calculations, but does not establish liability measures for cases where the information contained in tax calculations is filled in incorrectly and inaccurately.
As Manukyan explained, this concerns information that is not related to the calculation of the tax within the framework of calculating this tax, but is very important and is related to the calculation of the tax for this type of tax in the future and the research and analysis conducted by the tax authority.
The initiative specifies the range of administrative violations subject to inspection by customs and tax authorities. In particular, it is proposed to establish a warning when false information is included in a tax calculation for the first time. In the future, within one month from the date of the warning, if the violation is not corrected, a fine of ten minimum wages will be imposed. After another month, the fine will increase to fifty times the minimum wage. Administrative liability does not occur in cases where the taxpayer independently submits corrected calculations.
