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Mikayel Melkumyan: I consider the issue of localization of the possibility for the postponement of the Value Added Tax (VAT) from the border very topical. I prefer to use special regimes. The legal field of the EEU does not allow to postpone it in case of all products but it can be used for the most important groups.

Sisak Gabrielyan: The bill is encouraging, because the governing force has adopted the partnership method in the parliament.

Artak Manukyan: Why have we separated the taxpayers from the specialists aimed at work productivity? If we approach the issue philosophically, the workers’ day already covers the taxpayers’ day. I am in favour of encouraging the legal taxpayers. I think there should be amendments in the purchasing system as to make the Institute of Guarantees more flexible.

Babken Tunyan: It is a very important draft law. That practice that was used in terms of legal taxpayers in the State Revenue Committee (SRC), now is reserved by the law.

The final speech of the Chair of the RA State Revenue Committee Edvard Hovhannisyan: The advantages designed for the legal taxpayers are the refund of VAT on a monthly basis by the clarified procedure, the advantages in the field of service delivery, in the first place – the business reputation. We will publish the list of legal taxpayers. These are enough influential means that a taxpayer strives to be law-abiding.