SRC: Revision of rules for appealing fines does not apply to administrative acts issued by  RA State Revenue Committee

ArmInfo. The State Revenue Committee (SRC) of Armenia reports that it did not participate in the development of the draft law to change the procedure for appealing fines, which was initiated by the Ministry of Justice.

The Ministry of Justice responded by stating that the proposed amendments only involve the introduction of an additional petition for applying measures to secure the claim. However, if the petition is rejected and the administrative act is not suspended, the individual facing administrative responsibility will be required to pay the fine through the usual process. They can then file an application for a refund of paid fine after a court decision in their favor is finalized and wait for the funds to be repaid.  As stated by the Tax and Customs Committee, the draft submitted by the Ministry of Justice does not pertain to administrative acts issued by the State Revenue Committee. In other words, the draft does not address the procedures for implementation or the timelines for executing administrative acts issued by the State Revenue Committee of the Republic of Armenia.  The Committee also pointed out that the Tax Code of the Republic of Armenia  regulates  the execution and invalidation of  administrative acts issued by the State Revenue Committee.