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A number of administrative amendments are designed in the Tax and Administrative Procedure Codes with the legislative package providing for addenda and amendments to the Law on Trade and Services. One of the main objectives of the process of thematic inspections and their results is video recording. It is proposed to carry out a simpler video recording of the thematic inspections in order to avoid further disputes regarding the administrative measure taken and the violations recorded. It is proposed to oblige by law for trade facilities with a turnover exceeding 24 million AMD to have a rule to keep the actions performed with the cash register machine in the range of the camera. If in the future the entrepreneur does not accept, for example, the fact of control purchase, then there will be an opportunity to refer to the video recording and present that proof. Presenting the above-mentioned regulations in the first reading at the sitting of the Standing Committee on Economic Affairs, the Chairman of the RA State Revenue Committee (SCR) Rustam Badasyan said this.

The deputy Hovik Aghazaryan inquired about the change of cash register machines in terms of quantity and money in relation to gross domestic product (GDP). Rustam Badasyan clarified that compared to last year, there is a 7% increase in cash register machine printing both in terms of money and quantity. “According to our forecast, this year we will have an improvement in the tax/GDP ratio by at least 0.5 percentage point or more,” he noted.

In response to the deputy Narek Ghahramanyan’s question about the technical equipment of the SRC, Rustam Badasyan informed that the purchase of technical means, cameras, is being carried out not only for tax, but also for customs officers.

The Deputy Chair of the Committee Babken Tunyan opined in his turn that the process regarding the tax employees’ cameras needs to be clarified. “Does the inspector record a video of the entire process, including the moment of purchase, or does he miss a certain part? If the seller is filmed as well as the conversation, there is a point of view that it is an interference in private life,” the deputy said.

The Chairman of the State Revenue Committee informed that with the amendment, technical means can be used by the tax authority in a non-secret manner. Responding to the deputy David Arushanyan’s question, Rustam Badasyan clarified that the amendments will apply only to the commercial sphere.

In the Q&A session, the factors disrupting the activity of the business entities, the protection of the rights of business entities, the grounds for suspending the business, confiscation processes, etc. were also debated.

As a result of debate, the legislative package was endorsed by the Committee.