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03.02.2022
Written Procedure is Proposed for Handling Complaints Submitted to Appeals Commission of Tax and Customs Authorities
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At February 3 regular sitting, the RA NA Standing Committee on Economic Affairs debated in the first reading the package of bills authored by the Government on Making Addenda and Amendments to the Tax Code of the Republic of Armenia and on Making Addenda and Amendments to the RA Law on Customs Service.

According to the RA Deputy Chairperson of the State Revenue Committee Tsovinar Soghomonyan, a written procedure for handling the complaint submitted to the Appeals Commission of Tax and Customs Authorities is envisaged, if there are no reasons necessary for the clarification of factual circumstances of the case or if the person who has brought the complaints have submitted grounds with an application to conduct examination with the oral procedure.

Pursuant to another amendment, individual legal act adopted and entered into force by the tax authority can be appealed from the date of its entry into force, and the actions or inaction of a tax official within two months from the date of its execution or demonstration.

According to the rapporteur, the amendments will contribute to the effective discussion of administrative proceedings in short period of time.

As Tsovinar Soghomonyan has informed, the Appeals Commission of Tax and Customs Authorities convenes two sittings in two weeks and discusses 20-25 items. It was noted that in 2021, the Commission received 1877 complaints from the entities, out of which 225 were terminated, 749 were satisfied, and 58 were partially satisfied.

The initiative was endorsed.




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