Cash Transaction Violations: Results of SAO Actions

The State Revenue Committee (SRC) reports that monitoring activities continue to identify violations of the rules for the use of cash register machines, failure to register employed workers, and non-compliance with the requirements of the Law on Cash Transactions in Armenia. The SRC has emphasized that the use of cash register machines is mandatory when selling products, providing services, or performing work with cash or payment cards, including accepting advance or partial payments.

Additionally, when hiring an employee, the taxpayer is obliged to ensure the adoption of an individual legal act regarding employment or the signing of a written contract and must submit a registration application to the tax authority within the stipulated time frame for the new employee, or in the case of a volunteer, to sign a voluntary work agreement with him.

Taxpayers who are required to use cash register machines must ensure the acceptance of cashless payments via payment cards, in accordance with the Law on Cash Transactions, and must consistently adhere to the legal requirements.

Preventing and identifying violations, as well as monitoring compliance with legal requirements, are crucial for every citizen, employee, and for businesses operating within the legal sphere.

The SRC has presented the results of the monitoring activities completed in January 2026:

Violations in the rules of using cash register machines were recorded for 454 taxpayers, and the total fines amounted to approximately 171.1 million drams. Among the recorded violations, 9 taxpayers were fined 1.0 million drams or more, totaling around 51 million drams.

Regarding cases of failing to register employed workers, there were violations recorded for a total of 60 taxpayers, with fines amounting to 43 million drams. Out of these, 14 taxpayers who failed to register three or more employees were fined a total of 28.5 million drams.

Furthermore, violations of the requirements of the Law on Cash Transactions were recorded for 18 taxpayers, resulting in a total fine of 6.6 million drams. The list of taxpayers who violated the law has been compiled, along with photographs of the relevant business entities.

The SRC also notes that the listed violations do not take into account the outcomes of any administrative or judicial appeals that may challenge the inspection results. The SRC encourages taxpayers to demonstrate tax discipline and adhere to legal requirements to contribute to a sustainable and reliable business environment.