The State Revenue Committee Has Long Adopted a Policy to Avoid Unnecessary Interventions Through Inspections: Clarification

The State Revenue Committee (SRC) has long adopted a policy aimed at avoiding unnecessary interventions in the activities of economic operators through inspections. This clarification comes in response to a statement issued by the Armenian Association of Restaurants.

The SRC has stated the following: “First and foremost, we emphasize that the SRC has long adopted a policy to avoid unnecessary interventions in the activities of economic operators through inspections. No inspections or operational-investigative actions are conducted against any taxpayer without grounds. The Committee carries out monitoring activities in all sectors without exception, in accordance with the letter and spirit of the law, with the aim of creating equal tax conditions for every economic operator.”

“Therefore, considering inspections as unnecessary interventions under these conditions is unfounded. The SRC fully recognizes the significant role of the public catering sector in the development of the economy and in representing Armenia; however, it cannot overlook violations of the Tax Code of the Republic of Armenia or similar risks.”

Addressing the operators in the public catering sector, the SRC urges them to fully reflect their sales turnover, to formalize all employees in accordance with the law, and to accurately reflect the funds directed to employee remuneration in the monthly calculations of income tax and social charges submitted to the tax authority, as well as to operate exclusively within the rules established by the legislation of the Republic of Armenia.

If these conditions are met, there will be no grounds for additional monitoring measures by the SRC and therefore no reasons for concern among economic operators.

The State Revenue Committee, within the framework of maintaining a cooperative atmosphere, is hopeful that representatives of the sector will independently attempt to rectify and fully comply with all aspects of their activities in accordance with legislative requirements, thereby reinforcing the behavior of law-abiding taxpayers.