The State Revenue Committee Warns Taxpayers: From March 20, Obligations up to 1.5 Million AMD Will Be Collected

The State Revenue Committee announced that in response to the spread of the pandemic, it had declared in April 2020 that it would not exercise its discretionary power to collect obligations up to 1.5 million AMD during the state of emergency and for an indefinite period afterward, as many types of economic activities were restricted during that time.

Additionally, it was communicated that after the termination of the state of emergency declared in the Republic, further information regarding the collection of obligations up to 1.5 million AMD would be provided. The state of emergency in the Republic of Armenia ended on September 11, 2020. Restrictions on implementing economic activities were gradually lifted during and after the state of emergency.

Despite this, the State Revenue Committee has adhered to its commitment and has not taken any measures to collect tax liabilities not exceeding 1.5 million AMD since April 27, 2020. In other words, no collection decisions were made regarding those obligations, and there was no submission to the enforcement service, which would have led to the freezing of taxpayers' financial resources and property.

Currently, there are approximately 44,000 obligations not exceeding 1.5 million AMD that have accumulated over various periods. These relate to about 27,400 taxpayers, with the total amount of these obligations being around 4.9 billion AMD.

Considering that many taxpayers, taking advantage of the opportunity provided, have voluntarily not fulfilled their obligations, and taking into account the critical public significance of tax obligation collection, the State Revenue Committee informs that from March 20, 2021, collection efforts for obligations up to 1.5 million AMD will resume.

Specifically, in case there are unpaid obligations, and if the amount of those obligations exceeds 200,000 AMD or has not exceeded that amount but has been outstanding for more than two months since their inception, the SRC will initiate administrative proceedings for the collection of unpaid obligations, will make the relevant decisions, and will carry out the legal actions prescribed for their enforcement.

Regarding obligations exceeding 1.5 million AMD, both during and after the state of emergency, the SRC has already undertaken and will continue to undertake actions stipulated by law.