Thursday, July 25 2019 16:09
Naira Badalian

Casus of law or the one in a pickle is the one who`s got to tickle:  What should business do if there are no new cash registers on the  market and the tax is fined

Casus of law or the one in a pickle is the one who`s got to tickle:  What should business do if there are no new cash registers on the  market and the tax is fined

ArmInfo. The State Revenue Committee (SRC) of Armenia is unable to provide everyone with new cash registers. At the same time, those who do not have them, but  they carry out activities that require the presence of devices, will  be fined. Head of the Armenian State Revenue Committee David Ananyan  stated this on July 25, in an interview with journalists.

According to him, the department was inclined to ensure the demand of  all those economic entities that the law obliged them to under  imperative order. But, having understood that the tax and customs  committee is not able to meet the demand of all applicants, and there  are currently about 9-10 thousand of them, a week earlier, the  department issued a statement that the "Office of the introduction of  cash registers" SNCO could provide the new cash registers only to  taxpayers carrying out actual activities in border villages and free  of charge. At the same time, the SRC called on a business capable of  importing the appropriate cash registers as soon as possible to  present models of the proposed vehicles with a view to obtaining a  conclusion on compliance with the government-established technical  requirements.

Meanwhile, the incident is that the lack of devices in the SNCO  warehouse, according to Ananyan, does not exempt the business from  responsibility. To the economic entity, which in this case, perhaps,  quite objectively, does not have a new apparatus, David Ananyan  suggests purchasing it on the market. 

At the same time, the head of the SRC calls not to look for the  guilty among state officials. Rather, the business that did not  bother to respond to the liberalization of the cash registers market,  and those who blamed the government, and in particular SRC, for  monopolizing the sphere, is to blame. "We had a certain amount of  cash registers, which, it seemed to us, was sufficient to meet the  demand as long as the business, in response to market liberalization,  manages to meet the corresponding demand for the cash registers.   There is no fault of the government here, "Ananyan emphasized.

According to Ananyan, if the business will not continue to respond to  market liberalization, today only one company expressed a desire to  import new cash registers and at a price much higher than the one  announced by the government at the beginning of the year - in the  amount of 60 thousand drams, then SRC, after obtaining permission  from the Ministry of Finance, will go to the procurement of vehicles.  At the same time, the head of the SRC fears "new-old" reproaches  about monopolizing the market.

On the question of what business should do until market players  express their position, David Ananyan states that SRC will not  administer from those economic entities that have the old-generation  cash registers and have managed to apply to SRC for a new one,  "because here the law allows for a certain discretionary attitude. "  But only the opened business is simply obliged to have new cash  registers, otherwise, in carrying out activities that require a cash  registers, the tax authority cannot refrain from administering.

To note, the use of a new-generation cash registers has become  mandatory since January 1, 2019. Earlier, the Armenian government has  repeatedly extended the deadlines for their implementation - first up  to January 1, 2016, and then to the beginning of 2017 and 2018. In  February 2019, the government announced that it would subsidize the  difference between the cost of new cash registers, equal to 158  thousand drams and its selling price of 60 thousand drams, sending  about $ 5 million for these purposes. This, as was announced,  concerned 25 thousand tax agents, for whom the availability of new  generation cash registers became mandatory as of January 1, 2019 and  which, due to lack of funds, cannot afford it. Already on May 10, the  head of the SRC announced that, due to the lack of a new generation  cash registers, they would be given in order of priority to taxpayers  who were only registered and did not have a cash register at all. "I  officially declare that today we need 10-11 thousand cash registers  of a new generation. We have so far refrained from acquiring and are  announcing an open tender for the procurement of cash registers," the  head of SRC said. 

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