Goods traceability to be improved in Armenia 

ArmInfo. The traceability of goods marked with control marks or QR codes will be strengthened in Armenia. The National Assembly of the Republic of Armenia adopted amendments to the Tax Code of the Republic of Armenia in the first reading at an extraordinary session on July 2.

As Chairman of the State Revenue Committee of the Republic of Armenia Eduard Hakobyan noted in his speech, the initiative mainly concerns the development of a system of marking with control marks or QR codes. According to the speaker, the first group of proposed amendments concerns the transfer of information to the tax authority. Currently, in the system of control marks (QR codes), traceability is ensured at the beginning of the chain - at the manufacturer and importer, and at the end - when sold through a cash register. According to Eduard Hakobyan, there are cases when they are not  recorded, since the sale is not always carried out in a complete  chain, but is carried out in parts. For example, in cases of  providing services in restaurants or in government agencies.

To solve the problem, the executive branch proposes to establish in the law an enabling provision, according to which the Government will determine the cases and procedure when the transfer of information on the means of identification of goods marked with identification means will be carried out in electronic form.

According to the Chairman of the State Revenue Committee, the executive branch is currently discussing the transfer of information by economic operators via the Committee's mobile application in order to have a complete picture of the sales chain.

The following amendments revise and soften the measures of  responsibility in terms of the application of fines. The speaker  noted that currently, failure to transfer information to the tax  authority is equivalent to violating the rules for the use of cash  registers, for which a fine is established. The bill proposes to  establish a new scale of fines. Thus, it is envisaged that for each  failure to transfer information from circulation by means of  identification or for each transfer by an organization or individual entrepreneur of information that differs from the information subject to actual transfer, a fine of 30 thousand drams is levied. The total amount of fines established in this part for each inspection report may not exceed 300 thousand drams. In the event of a repetition of the same violation for the first time during the following year, the organization or individual entrepreneur is subject to a fine of 30 thousand drams. The total amount of fines established for each inspection report cannot exceed 3 million drams. And in the event of a repeat violation for the second or more times during the same  period, the organization or individual entrepreneur is subject to a fine of 30 thousand drams. In this case, the total amount of fines established for each inspection report cannot exceed 10 million drams.

One of the submitted amendments proposes to bring the regulations related to the study of controlled purchases into line with the regulations of the Tax Code, providing for them as thematic inspection provisions.