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06.04.2022
Sittings of Appeals Commission of Tax and Customs Authorities to Be Held in Written Procedure
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As a result of amendment to the Tax Code and the Law on Customs Service, the sittings of the Appeals Commission of Tax and Customs Authorities will also be held in a written procedure. Cases of holding the sittings in an oral procedure are also defined. According to the current regulations, the actions of tax and customs authorities can be appealed within one month, while the acts are appealed within two months. It is proposed to set two-month deadline for appealing actions. Opportunity to debate appeals by video is provided. Technical amendments were proposed in the first to the second reading.

The RA Deputy Chairperson of the State Revenue Committee Tsovinar Soghomonyan presented new regulations proposed to the Tax Code and the Law on Customs Service at April 6 sitting of the NA Standing Committee on Economic Affairs. The issue was debated in the second reading.

The Committee endorsed the legislative package.