On January 19, the draft law on Making Amendments and Addenda to the RA Tax Code authored by the Government was debated in the first reading at the NA regular sitting.
The key rapporteur, the RA Chairman of the State Revenue Committee Rustam Badasyan, presenting the proposed amendments and addenda, has noted that it is planned to expand the list of documents to be notified to taxpayers electronically. As a result of amendments, taxpayers will have an opportunity to submit their objections to the tax authority through the report submission e-system of the tax authority.
It is also proposed to provide provision by the Code, which will give an opportunity to deregister old generation cash registers.
Several important conditions were set by the draft to eliminate the risks of unnecessarily disturbing taxpayers. First, the assignment of the mentioned thematic study can be published no more than once during every tax year. Second, the basis for the conduct of the thematic studies can be only the results of the analysis carried out by the tax authority, about which the taxpayer has been notified beforehand. Third, in case of availability of sufficient information in the tax authority, the type of the given study can be carried out also without visiting the taxpayer at the office of the tax authority.
In his co-report, the Chair of the NA Standing Committee on Economic Affairs Babken Tunyan presented the endorsement of the Committee.