Henceforth administrative proceedings will not be applied against a taxpayer with a tax obligation of less than AMD 200,000 and a fine of 10-20 thousand AMD unless the taxpayer pays taxes and duties.

Chief of the State Revenue Committee's Legal Department Armen Mnatsakanyan told reporters about it. According to him, a number of changes that simplify tax administration have been implemented in the current year, some of which are already in force, some of them are foreseen in the near future.

The point is that before the mentioned amendment, if taxes, duties and other payments established by law were not paid on time, the administrative penalty of 10-20 thousand AMD was imposed. Even if you had a 1000 AMD tax liability, you had to pay an administrative fine. At the same time, for each day of delay, legal entities and sole proprietors should pay penalties at the rate of 0.15 percent of the amount payable.

"This often caused dissatisfaction among the people, the issue was discussed at the SRC, and we received the Prime Minister's instruction to reduce and liberalize that administration. We have applied the principle of proportionality prescribed by the Law on Administration, which presupposes that the liability for the offense should be proportionate. We decided that from now on, a uniform approach will be imposed and administrative liability will be imposed only for the amount of AMD 200,000 (principal amount of tax liability without penalties, fines), "said Armen Mnatsakanyan.

According to the official, another amendment stipulates that since 2018 in case a taxpayer will not present tax calculations for the first time during the calendar year, as an administrative penalty will be presented "warning", and in the event of a repeated violation - to impose an administrative penalty in the form of a fine. Currently, the draft law on this amendment is in circulation.

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