Karen Tamazyan, the head of the tax administration organization, observation and control department of SRC, presented the work done in the tax sector in 2019 and the main indicators at a meeting with journalists on March 4.
As a result of the structural changes in the State Revenue Committee over the last two years, the functions of the tax authority have been separated and concentrated under 4 main professional units from 2020. According to Karen Tamazyan, the goal is to make the functions assigned to the tax authority more effective and to improve the internal control systems. Thus, these functions are now carried out by the Department of Taxpayer Service, Tax Information and Risk Analysis, Complex Tax Audits, and the Tax Inspectorate-Department of Current Control.
Referring to the recorded indicators, Karen Tamazyan informed that in 2019 In December, the number of jobs covered by the tax base (taxable income) was about 629 thousand, which is 2018. compared to the same month, it is more by 7% (by 41 thousand), and in 2018 compared to April, by about 16% (88 thousand). The main growth was registered in the sectors of retail and wholesale trade, public catering, food production, as well as service provision.
The turnovers of written off settlement documents and their reflected sales have also increased. In particular, in 2019 about 482 million settlement documents (cash register receipt, tax invoice and invoice certificate) were issued and the turnover reflected by them amounted to about 6.1 trillion drams. 2018 Compared to
In 2019, the number of inspections aimed at detecting violations of the rules on the use of cash registers, as well as unregistered employees, increased. In particular, the identified cases of cash register violations increased by around 14%, and the identified cases of unregistered workers increased by around 55%.
According to Karen Tamazyan, in 2019 a new approach was introduced in the tax authority. before starting complex tax inspections, a detailed analysis of the taxpayer’s activities is carried out, a questionnaire is drawn up regarding the existing risks, and provided to the inspecting inspectors. In the framework of the process, the risks revealed by the pre-verification analysis were confirmed in 418 cases, as a result of which an additional obligation of 3.7 billion drams arose. And within the framework of the cameral studies carried out to eliminate violations in tax calculations, in 2019, compared to the previous year, the additional amount generated by the corrected tax calculations submitted by taxpayers increased by 38%, making 9.5 billion. dram
Referring to this year’s target directions considered risky, Karen Tamazyan noted that in 2020, the work to identify tax offenses, reduce the tax shadow, and ensure documentation will continue. The provision of cash register receipts was considered the most targeted, particularly among taxpayers included in the micro-business system.
In 2020, about 32,000 entities applied for activity in the micro-entrepreneurship system. As a result of continuous analysis, around 1150 have already been considered risky. Certain risks have been reported for them. In particular, exceeding the threshold of 24 million drams, the cash register was withdrawn from operation and registered at the same address under the name of another entity. Individual natural persons, being employees of another economic entity, were registered as J/D for the purpose of carrying out activities in the micro-entrepreneurship system.
Individual traders operating in trading venues, shopping malls and fairs (eg gold markets) purportedly sell “own products (jewellery)” operating in a micro-entrepreneurial system. However, there are risks that they actually carry out buying and selling activities, in which case they cannot be a subject of micro-enterprise.
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