ArmInfo. In the near future, the State Revenue Committee of Armenia intends to minimize the human factor during tax inspection.
This was announced on February 19 at a meeting of the Standing Committee of the National Assembly of the Republic of Armenia on financial, credit and budgetary issues, Chairman of the SRC David Ananyan, who presented the position of the Committee following the audit of the risks in the tax sector by the Audit Chamber.
According to David Ananyan, the minimization of the human factor corresponds to the five-year strategy of the Committee's activity, approved by the government in December last year. Currently, as David Ananyan noted, this is almost impossible to do. One of such factors is the head of the Committee itself, which puts a signature on the published list of entities on which inspections are envisaged. As the chairman of the SRC noted, in the future it is planned to transfer the entire process to an electronic format, and it is the electronic system that will determine the tax inspector who will conduct the audit. In total, 55 programs are to be implemented within the framework of the Strategy, one of which is aimed at minimizing the human factor.
The head of the SRC emphasized that in 2019 the Committee conducted 1,020 inspections, which is less than the indicator of 2018, during which 1,166 inspections were carried out. Moreover, if in 2018, according to the results of tax administration, 30 billion drams were returned to the state budget, then in 2019 - 82 billion drams. Inspections are mainly carried out on 19 risk groups. The Chairman of the SRC emphasized that the increase in budget revenues in 2019 was associated with the new Tax Code, which entered into force on January 1, 2018, which provides for the possibility of clarifying tax obligations. So, in 2018, obligations in the amount of 5.9 billion drams were clarified, and a year later - by 20.8 billion drams.
In turn, David Chibukhchyan, a member of the Audit Chamber, emphasized that the audit was based on the idea of verifying the application of a new tax risk assessment methodology after January 1, 2018. According to him, the research was carried out in two directions - the results of the SRC work in 21018, separately and the results of the work in 2017-2018 also separately. During 2018, 522 inspections were carried out, as a result of which 12.9 billion drams were returned to the budget, and by the results of 2017- 2018, 285 checks were returned with 1.7 billion drams returned to the state treasury. At the same time, in 2018, checks were conducted in 411 business entities with a high level of risk, 80 - medium and 25 - low. In 2017-2018 inspections in companies with a high level of risk amounted to a total of 211 cases, in 58 medium and 16 low. Moreover, in 2018, the results of inspections in 140 companies turned out to be at the zero level, with 87 companies with a high level of risk, and administrative fines in the amount of up to 1 million drams were issued in 69 more entities in each case.
