No Enforcement Actions for Tax Obligations up to 1.5 Million Drams, Says Tax Committee

The State Revenue Committee informs that during the state of emergency declared in the republic and thereafter for an indefinite period, in a gesture towards taxpayers, the legal department of the SRC intends not to carry out enforcement measures for unfulfilled tax obligations amounting to up to 1.5 million drams. This means that if the total tax obligations of a taxpayer do not exceed 1.5 million drams, enforcement actions will not be undertaken against them.

Specifically, enforcement decisions will not be made within the framework of administrative proceedings initiated by the tax authority for the collection of these debts, and no seizure actions will be executed.

Considering that the collection of overdue tax obligations is initiated through notices sent to taxpayers via an electronic system (these notifications are automatically sent to taxpayers on the 4th day after the creation of overdue tax obligations), we announce that if the total tax obligations of the taxpayer do not exceed 1.5 million drams after sending the notifications, collection decisions will not be rendered, and within 30 days after the notifications are sent, the administrative proceedings initiated based on the notifications will be deemed terminated.

Any uncollected obligations from those proceedings will be transferred and combined with the obligations of subsequent periods, and from the moment their total exceeds 1.5 million drams, new administrative proceedings initiated by the tax authority will result in collection decisions on those obligations, with their further proceedings ensured in accordance with the established legal regulations of the Republic of Armenia.

Therefore, taxpayers are urged to refrain from responding to such notifications.

The Committee also reports that after the end of the declared state of emergency in the republic, additional information regarding the collection of obligations up to 1.5 million drams will be provided.