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The purpose of the draft is to reduce the accumulations arising as a result of the collection of taxes and fees upon entry of vehicles at land crossing points of the state border and to establish road tax privileges in certain cases. Presenting the legislative package providing for amendments and addenda to the Tax Code of the Republic of Armenia, as well as the Law on State Duty, the Deputy Chairman of the State Revenue Committee of the Republic of Armenia Hamlet Sahakyan said.

The rapporteur noted that it is proposed to postpone the payments of the environmental tax, road tax and state duty paid at land crossing points of the state border.

The proposed amendments and addenda to the Tax Code of the Republic of Armenia, in particular, provide for the establishment of a deadline for the payment of the environmental tax until the 15th working day after crossing the border of the Republic of Armenia, but no later than the exit from the territory of the Republic of Armenia. It is proposed to pay the road tax within the next 15 days after crossing the RA border, no later than the exit from the RA territory.

Hamlet Sahakyan noted that under current regulations, a state duty is paid for the release of goods declared with a single transit declaration from the customs body of the place of arrival to the internal customs body, but these goods are declared later and a state duty is also paid at that time. According to the amendments and addenda to the Law on State Duty, it is proposed to remove the state duty paid at the border in the amount of 5,000 drams and increase it somewhat at the time of declaration. Thus, it is proposed to increase the state duty for future declarations from 5,000 drams to 7,000 drams for up to 3 tons, from 10,000 drams to 13,000 drams for 3 tons to 10 tons, from 15,000 drams to 18,000 drams for 10 tons to 25 tons, from 20,000 drams to 24,000 drams for 25 tons to 60 tons, and from 30,000 drams to 35,000 drams for more than 60 tons. According to the rapporteur, the amendments do not create any additional burden for economic operators, and in some cases even reduce it.

The issue was debated at the sitting of November 5 of the NA Standing Committee on Economic Affairs. The Committee endorsed the draft law. It was proposed to include it in the draft agenda of the upcoming NA sittings.