At January 12 sitting of the NA Standing Committee on Economic Affairs, the legislative package on Making Amendments and Addendum to the RA Tax Code and on Making Addendum to the RA Law on State Duty was debated in the first reading.
The RA Deputy Chairman of the State Revenue Committee Artur Manukyan has noted that it is not possible to carry out a thematic inspection of the duty at the taxpayers who are engaged in the types of activities defined by Articles 19.7 and 19.8 of the Law on State Duty, so it is proposed to replace the type of checking the accuracy of baselines and coefficients with checking the accuracy of the calculation and collection of the state duty. In that case, the tax authority will have the right to exercise proper control over the accuracy of the calculation of the state duty at the taxpayers who are engaged in the above-mentioned types of activities. It has been noted that those are mainly regular and non-regular passenger transportation, as well as food trade through coin-operated vending machines, organizations that play games through coin-operated slot machines and individual entrepreneurs. The rapporteur has clarified that gambling and casinos activities are an exception.
The Committee endorsed the legislative package.
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