ArmInfo.The Ombudsman of Armenia appealed to the Constitutional Court in view of the fact that the Tax Code does not provide for a flexible mechanism for imposing fines for violation of the rules for the use of cash registers (CMC), but establishes fixed amounts of fines without taking into account the circumstances of a particular offense. The Human Rights Defender announced this on his Facebook page.
He explained that it is about 1-5.1 parts of Article 416 of the Tax Code of the Republic of Armenia, which states that the absence of cash registers that meet the technical requirements is fraught with a fine in the amount of 300,000 AMD, which must be paid by an organization, an individual entrepreneur or a notary. and in the case of public catering, the fine will be 1 million drams. Thus, fines are not imposed on the basis of the volume of the turnover of an economic entity engaged in entrepreneurial activity. According to the Ombudsman, the size of the fine is also problematic, since recently opened and / or small organizations find themselves in a difficult economic situation, and for some business entities this leads to the termination of entrepreneurial activity. "According to my position, the above situation does not provide the constitutional requirement to guarantee the engagement in economic and entrepreneurial activities. This, in turn, leads to uneven interference of the tax authorities with regard to the constitutional right to engage in economic, including entrepreneurial activities, '' he wrote.
