Administrative Acts Formulated by the State Revenue Committee are Governed by the RA Tax Code: Clarification

Recently, the State Revenue Committee (SRC) clarified on social media that it had no involvement in the development of the draft law on amendments to the Administrative Procedure Code of the Republic of Armenia, prepared and circulated by the Ministry of Justice.

According to the SRC, "The project presented by the Ministry of Justice does not pertain to the administrative acts formulated by the SRC. This means that the draft does not in any way affect the regulations regarding the entry into force of administrative acts drafted by the State Revenue Committee, as well as the deadlines for their execution."

Administrative acts formulated by the SRC and the procedures for their execution or becoming unappealable are governed by the RA Tax Code. Specifically, according to part 2.1 of Article 18 of the Code, the payment of taxes, penalties, and/or fines as stipulated by an inspection or other administrative act established by the tax authority should be made within a 10-day period following the day such act becomes unappealable.

According to part 4 of Article 320 of the Code, no penalties are calculated for amounts indicated in an inspection act (with a study protocol) within two months of becoming unappealable and for the 10-day payment deadline. In accordance with part 6 of Article 398, if tax obligations are imposed through inspection or other administrative acts conducted by the tax authority, such acts become unappealable after a two-month period of entry into force, and the tax obligations recorded by these acts are subject to execution within a 10-day period following the day of their becoming unappealable," the SRC stated.