Ombudsman on SRC
The Ombudsman's evaluation of the developments in the sphere of activity of the RA State Revenue Committee
The flaws and issues in the sphere of activity of the RA State Revenue Committee
"The inspections at the RA State Revenue Committee have shown that the analyses and studies conducted by committee employees that have presented reports on taxpayers have not been done properly and have not been on time, and the activities haven't been organized.
• The committee hasn't presented the values of additional storage parts that have an impact on the customs price and are placed on the car in a duly manner to the specialized customs house
• Taxing and customs officials haven't maintained the rules of conduct
• There have only been two or three courses of instruction for submitting declarations, which have led to the low level of declaration on the part of businessmen.
• The amendments to the RA law "On Value Added Tax" (06.12.2011) are assessed as negative. The RA State Revenue Committee hasn't shown itself reputable in holding public discussions on the amendments to the taxing legislation, as well as entering the laws into force and enforcing them in a reasonable timeframe.
Positive developments
• A transition has been made from the widespread inspections in the spheres of taxing and customs to a the system of inspections based on risk standards,
• In 2011, the RA State Revenue Committee took steps to rule out communication between taxpayers and inspectors through the online reporting system,
• The Committee has improved the organizing of service for taxpayers, including the centers and the halls, the service center for taxpayers' phone calls, the information terminals and the SRC Training Center,
• The taxing and customs legislation have been simplified for small and medium enterprises through the introduction of taxing regimes,
• The Committee has ensured the application of cash registers and the introduction of the culture of receiving receipts,
• The Committee has introduced the TWM automatic declaration system, which is aimed at reducing the period required for customs formulations and making customs control efficient,
• The Committee has reduced the number of required documents and time for formulation, the number of documents necessary for customs control. Currently, there are only three documents required for customs formulations.
Karen Andreasyan
Human Rights Defender of the Republic of Armenia
