2024-03-06 21:41:58
Economic security is an integral part of the national security of every country. And the shadow economy can also be defined as an illegal economic activity aimed at obtaining economic profit for the benefit of any business entity at the expense of other persons, companies or to the detriment of the state. As the most serious threat to economic security, the issue of reducing the shadow economy is of great importance, and for this purpose, the RA Law “On Amendments and Additions to the Tax Code of the Republic of Armenia” adopted on April 12, 2022 significantly tightened the requirements for documenting the supply or transportation of goods. the amounts of responsibility provided for.
Thus, in the case of the supply or transportation of goods with or without an accompanying document that does not meet the requirements defined by the Code, now a fine of 50 percent of the price of that product, but not less than 500 thousand AMD, instead of 200 thousand AMD, is charged, and a second fact of violation is recorded within a year. in this case, in the amount of 100 percent of the price of undocumented goods, but not less than 2 million drams, instead of 500,000 drams before. With the same amendments, in the event of a third or more violation, a fine is levied in the amount of 200 percent of the price of undocumented goods, but not less than 10 million drams.
Due to the adopted law, the State Revenue Committee of the Republic of Armenia, within the framework of the functions assigned to it, always carries out field supervision in the direction of prevention and detection of tax violations. Constantly studying the peculiarities of developing business processes, in the Department of Investigation and Operational Intelligence, new approaches to the detection of risky transactions, shadow circulation and tax offenses in general have been developed, introduced and applied by sector division. As a result, in the months of January-December 2022, 863 violations were recorded within the framework of measures aimed at identifying the cases of transportation or supply of goods without writing off settlement documents. the amount of the proposed fine was about 598.3 million drams, of which 444 violations were recorded after the changes made to the code, after the amount of sanctions was tightened. the amount of the imposed fine was about 421.8 million drams.
Last year, the number of business entities that committed two or more violations of transportation or supply of goods without writing out settlement documents exceeds 6 dozen.
The Department of Investigation and Operational Intelligence of the SRC of RA urges the persons carrying out economic activities to maintain tax discipline, to fully declare the objects of taxation and the bases of taxation and for this purpose exclude the cases of transportation or supply of goods without writing out settlement documents.