FSF to Resume Tax Collection Activities Suspended During State of Emergency Starting March 20

The State Revenue Committee (SRC) announced that, given the spread of the pandemic, it suspended enforcement of tax obligations amounting to up to 1.5 million drams since April 2020, in order to accommodate taxpayers. During this period, certain types of economic activities were prohibited. Additional information regarding the collection of obligations after the end of the declared state of emergency would be provided following the termination of the emergency situation in the Republic.

The state of emergency in Armenia was declared over on September 11, 2020. Restrictions on implementation of economic activities were gradually lifted during the emergency and completely eliminated afterward. However, the SRC has not initiated any enforcement measures for tax obligations not exceeding 1.5 million drams since April 27, 2020, upholding its promise. This means that no decisions have been made regarding the collection of these obligations, and no services for enforced execution have been presented, which would involve restricting the financial resources and property of taxpayers for execution measures.

Currently, there are approximately 44,000 obligations that have arisen at various times that do not exceed 1.5 million drams. These obligations concern around 27,400 taxpayers, with a total amount of about 4.9 billion drams.

Considering that many taxpayers have not voluntarily fulfilled their obligations, taking advantage of the provided opportunity, and given the importance of tax revenue collection for public welfare, the State Revenue Committee informs that it will resume activities for the collection of obligations not exceeding 1.5 million drams starting from March 20, 2021. Specifically, if there are outstanding obligations that exceed 200,000 drams or if any obligation of this amount has not been fulfilled for more than two months since its occurrence, the SRC will initiate administrative procedures for the collection of unpaid obligations, issue relevant decisions, and carry out the prescribed legal actions for enforced execution.

Regarding obligations over 1.5 million drams, the SRC has performed and will continue to undertake the actions stipulated by law, both during and after the state of emergency.