ArmInfo. In Armenia, administrative liability will be applied for non-compliance with the legal requirements of employees of state bodies empowered to exercise control not only during tax audits, but also during other control works. The RA National Assembly at its session on January 19, in the second and final reading, amended the Code of Administrative Offenses.
According to the Chairman of the RA State Revenue Committee Edward Hovhannisyan, we are talking about those cases when the reasons that prevent some circumstances are eliminated and the appointment of a fine becomes inexpedient. At present, the mechanism for applying administrative responsibility is applied only in the course of complex inspections. With the adoption of the document, the legal requirements will apply during the general control works. In case of non-fulfillment of this requirement, in the first case a warning will follow, in the second - payment of a fine in the amount of 500 thousand AMD.
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