Parts of the Control Purchase Procedure during Thematic Inspections of Cash Registers to be Video Recorded

The legislative initiative authored by the government proposes regulations aimed at improving administration. In particular, questions arise regarding evidence during thematic inspections. It is planned that certain parts of the control purchase procedure within the scope of thematic inspections of cash registers (HDMs) will be video recorded. This will allow tax authority officials to conduct recordings, the results of which can later be used in court to dispute various facts.

This was announced by Rustam Badasyan, the head of the State Revenue Committee of Armenia, while presenting a legislative package proposing amendments and changes to the Tax and Administrative Procedure Codes and the Law on Trade and Services for the first reading.

According to the speaker, the proposed changes in the Law on Trade and Services included a provision that cash registers should be under video surveillance in trade halls. However, during discussions in the primary Economic Issues Permanent Committee, deputies made certain comments, and an agreement was reached to evaluate the effectiveness of the proposed tools from the first to the second reading.

Other changes are also being implemented with the initiative. Babken Tunyan, the deputy chairman of the Economic Issues Permanent Committee, noted that the initiative has been discussed among economic operators. He specified that it was clarified in the committee that inspectors will record the period before and after making a purchase.

According to the speaker, an agreement was reached to conduct additional discussions on certain issues between the first and second readings. The vice-chairman of the committee stated that the proposed regulations should be institutional. Babken Tunyan, conveying that the committee has given a positive conclusion, urged to vote in favor of the initiative.

The legislative package was discussed during the parliamentary session on January 15.