ArmInfo. The investigator or investigative body will have to receive the approval of the prosecutor in the decision-making process on conducting a comprehensive tax audit in Armenia.
The country's parliament at the meeting on April 17 in the first reading amended the Code of Criminal Procedure. According to Deputy Chairman of the State Revenue Committee of the Republic of Armenia Edvard Hovhannisyan, at present comprehensive tax audits (except for risky) in criminal cases are carried out on the basis of decisions of the investigator or the investigating authority. Moreover, the decisions of the investigator are binding. However, the use of such a mechanism is fraught with consequences. For this reason, a clarification is introduced into the law, according to which the investigator or the investigating authority submits the petition to the prosecutor, who within 7 days decides in favor or against the petition submitted.
