Wednesday, February 19 2020 14:24

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.