Administrative acts of the RA State Revenue Committee
Legal issues in “Administrative acts of the RA State Revenue Committee”. Choose your situation to explore the available documents and ways to get help.
Violations of cash register (POS) and cash settlement rules
- (Tax Code, art. 416) Fines for failure to use a fiscal cash register (FCR) or for violating the related rules
- Appeal against an act concerning failure to provide information on identification means or providing information that differs from the information subject to transfer
- Appeal against an act regarding failure to record cash transactions in the cash book, violation of cash book maintenance rules
- Appeal against an act regarding non-compliance with cash transaction limits
Violations of tax obligations
Violations of reports and calculations
- (HO, art. 402.1) Fines for failure to submit notification of controlled transactions
- (Tax Code, Art. 402) Fines for late submission or failure to submit a tax calculation
- (Tax Code, Art. 402.2) Violations in transfer pricing documentation
- Appeal against an act concerning violation of rules for providing information on financial accounts by a reporting financial institution or account holders and controlling persons, the submission of information about non-disclosure by account holders and controlling persons, and compliance with procedures for checks (examinations).
Accounting and record-keeping violations
Illegal and unregistered activity
Violations in the circulation and documentation of goods
- (HO, art. 415) Issuance of non-commodity documents.
- (HO, art. 410) Transporting/supplying goods without accompanying documentation.
- Appeal against an act regarding failure to return excise stamps and/or adhesive labels within the prescribed period, non-acceptance of return or loss
- Appeal against the act concerning violation of the rules for stamping with excise stamps and/or labels or means of identification
- Appeal against the act concerning the organizer of the duty-free shop violating the goods delivery deadline
- Appeal against an act regarding violation of restrictions on issuing tax invoices
- Appeal of an act regarding issuing a tax invoice in violation of the prescribed procedure.
Violations of employment relations
Other administrative violations and acts
Tax audits and examinations
- Appeal against act regarding tax inspections
- Appeal against an act regarding the planning of comprehensive tax and transfer pricing audits
- Appeal of the act regarding the frequency of comprehensive tax and transfer pricing audits
- Appeal against an act regarding inspections
- Appeal regarding the act on the tax audit assignment
- Appeal of an act regarding the control purchase procedure carried out within the framework of a thematic tax audit on the issues specified by Article 335, part 3, points 1, 3, 5, 6, 7 and 8 of the Code
- Appeal of an act concerning issues of tax audits and the audited periods.
- Appeal against an act regarding the time limits of tax audits
- Appeal against the act summarizing the results of the tax audit.
- Appeal against act regarding tax audits
- Appeal against an act regarding desk (internal) tax audits
- Appeal against an act regarding measurements
- Appeal against the act concerning the inspection of oncoming traffic
- Appeal against an act on the examination of the justification of amounts subject to entry into the unified account
- Appeal of an act concerning the inquiry carried out for the purpose of refunding the tax collected from incomes sourced in the Republic of Armenia received by non-residents of the Republic of Armenia and of responding to requests of an authorized body of a foreign state in accordance with the provisions of the Republic of Armenia's international agreements.
- Appeal of the act regarding the thematic study
- Appeal against an act regarding information used during tax control
- Appeal against an act regarding the receipt of bank account statement and summary information
- Appeal of an act regarding estimation of tax bases and tax liabilities by indirect methods
- Appeal of an act regarding entry into premises or buildings
- Challenging the act regarding video recording during a thematic tax audit
- Appeal against the act concerning taking and seizure of things, samples and documents
- Appeal against the inspection report
- Appeal against the act concerning referral to examination
- Appeal against an act regarding the involvement of an expert
- Appeal against an act regarding the involvement of an interpreter
- Appeal against the act concerning public display
- Appeal against the act regarding the traceability of goods imported into the territory of the Republic of Armenia
- Appeal against an act on compensation for damage caused to the taxpayer as a result of unlawful actions by officials conducting tax control
Tax calculation, benefits and refund
- Incorrect determination of the VAT taxable object or the tax base
- Denial of VAT exemption privilege
- Refusal or reduction of VAT accounting.
- Dispute over refund or offset of VAT debit amount.
- Dispute regarding excise tax calculation
- Dispute over the determination of the tax base for profit tax
- Denial of income tax reductions
- Dispute regarding the tax base of income tax
- Denial of refund of income tax on the interest portion of a mortgage loan
- Dispute over being considered a turnover taxpayer or losing that status
- Turnover tax calculation dispute
- Refusal to apply the micro-entrepreneurship taxation system
Securing and Restrictions on Tax Obligations
- Appeal against an act regarding the accounting of tax liabilities and debit amounts arising from inspection acts (examination records, administrative acts)
- Challenging the act regarding the recording of amounts recalculated on the basis of verification acts, decisions of the appeal commission and the court.
- Appeal against the act regarding settlements of tax liabilities
- Appeal against the act concerning the date of entry of amounts into the single account or the single account of the administrative act
- Appeal against an act regarding entry of amounts into the unified account or the unified account of an administrative act, and return of amounts from the unified account or the unified account of an administrative act
- Appeal against an act regarding property encumbrance
- Appeal against an act on the grounds for imposing a restriction on property.
- Appeal against the act concerning the procedure for applying an encumbrance on property
- Appeal against the act on removal of property from seizure
- Appeal against the act concerning imposing a restriction on funds in bank accounts
- Appeal against an act regarding the imposition of a restriction on movable or immovable property that provides for registration or recording of property rights in the manner prescribed by law
- Challenge to an act regarding other measures securing the fulfillment of tax obligations
- Challenging the act regarding the conclusion of a pledge agreement
- Appeal against an act regarding the guarantee
- Appeal against the act regarding the taxpayer's assignment of the right to the claim.
Appeal against RA State Revenue Committee decisions, actions and inaction.
- Challenging a RA Tax Service individual act, action or inaction of a tax official
- Appeal against the RA Ministry of Finance/State Revenue Committee decision not to accept or to return a complaint
- Violations of the procedure and deadlines for the SRC complaint review
- Judicial challenge of the decision of the SRC Appeals Commission
- Appeal against the SRC request to obtain confidential information
- Failure to properly notify about obtaining confidential information
Administrative offenses reserved to the competence of the RA Tax Service
- Appeal against an act on failure to comply with the obligations provided for in Article 20 of the Law of the Republic of Armenia “On Employment” (within the scope of powers reserved to the RA State Revenue Committee)
- Appeal against an act regarding engaging in illegal entrepreneurial activity (within the powers reserved to the State Revenue Committee (SRC))
- Appeal of an act regarding failure to maintain accounting records (within the powers reserved to the RA State Revenue Committee)
- Appeal against an act on failure to establish an accounting policy (within the powers reserved to the State Revenue Committee).
- Appeal against an act on failure to retain accounting documents and other information (within the powers reserved to the RA State Revenue Committee)
- Challenging an act regarding failure to submit or publish financial statements, failure to provide the financial statements or the link (address) to the website publishing the financial statements (within the powers reserved to the State Revenue Committee (SRC))
- Appeal against an act regarding the employment of a chief accountant in an organization who does not meet the requirements established by law (within the scope of powers reserved to the RA State Revenue Committee)
- Appeal against an act on the use of certain words without proper registration (license) or by persons without a license, or words prohibited by law, in a name, advertisements, public offer or otherwise supporting advertising (only first, second, third paragraphs of part 1 and part 2)
- Challenging an act regarding organizing illegal activity of assaying and hallmarking of items made of precious metals (within the powers reserved to the State Revenue Committee (SRC)).
- Challenging an act regarding errors (false data) entered in a tax return submitted to the tax authority that did not and could not result in tax reduction (within the powers reserved to the RA State Revenue Committee)
- Appeal against an act concerning tax authorities' failure to provide information within the prescribed time or provision of incorrect information (within the powers reserved to the State Revenue Committee (SRC))
- Appeal against an act regarding the removal of excise stamps or labels or control (identification) marks, or the marking of goods with excise stamps or labels or control (identification) marks obtained illegally (within the powers reserved to the RA State Revenue Committee)
- Appeal against an act regarding the sale of unstamped goods subject to excise stamps or labels or control (identification) marks, and the circulation of unstamped tobacco products and alcoholic beverages intended for sale (within the powers reserved to the State Revenue Committee (SRC))
- Appeal of an act regarding the sale of goods below the minimum resale price or above the maximum retail price established by the legislation of the Republic of Armenia (within the powers reserved to the RA State Revenue Committee)
- Appeal against an act concerning obstruction of the work of a state body empowered to carry out tax control (within the powers reserved to the RA State Revenue Committee)
- Challenging an act regarding failure to publish the mass media's financial report within the time limits prescribed by law or failure to send mandatory copies or to include publication data (only parts 1 and 2)
- Challenging an act on keeping accounting records with violations when this may have caused (has caused) a tax reduction, or on failure to submit the declaration or calculation within the prescribed period (only for tax offenses)
- Appeal against an act on violation of legally prescribed requirements by a seller of trade or public catering establishments, a provider of household services, an organizer of sales or service provider at itinerant trade points or street vending, an organizer of sales through itinerant trade, or organizer of the place of trade (only part 11).
- Appeal against act regarding violations of laws and other legal acts regulating currency relations (within the scope of powers reserved to the State Revenue Committee)
- Appeal against an act regarding violation of the requirements of the Republic of Armenia Law "On Cashless Transactions" or normative legal acts adopted on its basis (within the powers reserved to the State Revenue Committee)
- Challenging an act regarding failure to submit the application to open an individual account, the individual account report, or data on periods of work or other activities counted toward insurance (employment) experience in the prescribed manner and within the deadline, or submitting incorrect or forged data / challenging an act regarding non-publication or incomplete publication of the report by the Funds (within the powers reserved to the State Revenue Committee (SRC)).
- Appeal against an act regarding a public organization’s failure to publish its report (within the powers reserved to the State Revenue Committee (SRC))
- Appeal against an act regarding the carrying out of activities by a public organization that are inconsistent with the purposes of its charter (within the scope of powers reserved to the RA State Revenue Committee)
Transfer pricing and international taxation
- Appeal against an act concerning general provisions on transfer pricing.
- Appeal against an act regarding supervised transactions
- Appeal against an act regarding the arm's length principle
- Appeal of the act regarding compatibility of transactions
- Appeal against the act regarding comparability adjustments
- Appeal against an act regarding transfer pricing methods
- Appeal of an act regarding adjustments carried out by the taxpayer.
- Appeal of the act regarding the notification of monitored transactions
- Appeal against the act regarding transfer pricing documentation
- Appeal against an act concerning the reconciliation procedure
- Challenge to an act concerning the agreement on preliminary pricing