ProfTax Yerevan

Proftax provides accounting and tax outsourcing services in Armenia. Business advisory and debt collecting services.

Aug 09, 2023

In what cases are tax inspections held in Armenia?

It depends on the taxpayer risk degree. Particularly, you will be in risk zone, if you present overdue or inaccurate reports, do not pay or pay incompletely the taxes provided by law and other compulsory payments or do overdue payments.

Depending on the risk degree, the inspections can be implemented by the following frequency.

  1. For the high-risk entities- not more often than once a year.
  2. For the medium-risk entities- not more often than once during 3 years.
  3. For the law-risk entities- not more often than once during 5 years.

The mentioned restrictions are not applied for the cases when

a. the tax body received an application from citizens, legal entities, individual entrepreneurs, and written information from state authorities, local self-government authorities about the danger or the danger advancing for the legal entities’, physical persons’, state legal interests.

b. the provided reports are not presented during 2 reporting periods without presentation of written explanation concerning the hindering reasons.

c. disclosing inspections are made concerning the excise stamps, control marks (labels) and use of control-cash machines, initial data provided by the RA law “On the fixed payments” and their corrective ratio, as well as not formulated workers.

d. for each calendar year more than 1 violations were recorded by the provided order concerning delivered and transported products, goods documentation and (or) document registration.

In the provided cases during the implemented inspections only the questions based on the inspection implementation are clarified.