ArmInfo. The State Revenue Committee of Armenia presented the results of comprehensive operational and investigative measures conducted by the SRC's Investigative and Operational Department from June 1 to June 30 to prevent, suppress, and detect tax violations.
Specifically, as noted in the agency's statement, 25 cases of transportation or supply of goods in violation of the RA Tax Code without the preparation of appropriate accounting documents were recorded, totaling 12.5 million drams. The potential fine is 26.5 million drams.
In 25 cases, reports were drawn up on illegal activity. The amount of illegal business income amounted to 106.7 million drams. The potential fine is 68.5 million drams.
Ten violations related to operating without licenses or notifications, as well as developing subsoil or natural resources without permission, were recorded. The total amount of these violations is 39.9 million drams. As a result of operational investigative measures to identify shadow transactions, corrective VAT, sales tax, income tax, and excise tax calculations were submitted in 24 cases. Taking these corrective calculations into account, sales revenue increased by 1.4 million drams, bringing the tax payable to the budget to 225.6 million drams.
As a result of efforts to verify the accuracy of prices on invoices for goods imported from the EAEU, as part of efforts to prevent and address tax violations, corrective declarations were submitted in 729 cases. As a result, the amount of invoices for the submitted adjusted returns increased by 888.9 million drams, and the amount of tax payable to the budget amounted to 177.8 million drams.
As a result of the work carried out to identify hidden taxable items of income tax, adjusted income tax calculations were submitted in 7 cases. As a result, taxable profit was increased by 36 million drams in 3 cases, resulting in an income tax payable to the budget of 6.4 million drams. In 4 cases, expenses were reduced by 173.6 million drams, resulting in an income tax payable to the budget of 3.2 million drams. As a result of the work carried out to identify hidden taxable objects for income tax, revised income tax calculations were presented in 7 cases, as a result of which in 3 cases taxable profit was increased by 36 million drams, in 4 cases expenses were reduced by 173.6 million drams, which led to the calculation of the total amount of income tax payable to the budget in the amount of 9.6 million drams.
