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Clearance of Tax Liabilities Realized

On 30.03.2010 Mr. Nerses Gabrielyan applied to Tavush AAC and informed that he was a private entrepreneur and had temporarily delayed his entrepreneur activities on 01.07.2002, and returned his state registration certificate to Ijevan Tax Inspection Department of the State Revenue Committee of on 02.04.2007.
The Inspection applied to the court with respect to recognize Mr. Gabrielyan bankrupt based on the fact that his had liabilities of 675.860 AMD of which 100000 AMD were pecuniary penalty and the remaining were fines and penalties for nonpayment of the social dues.
In compliance with the RA Law on “Establishing Privileges on Income Tax and Compulsory Social Security Payments for Private Entrepreneurs” of 11 November 2005 the private entrepreneurs were relieved from payment of the minimal sums of income tax and the social payments for such income taxes for the period of 2003-2005, as well as from penalties and fines for such non-payments. However Mr. Gabrielyan did not enjoy such privilege and what is more social payments and penalties were imposed on him.
Mrs. Arpine Yeghikyan, advocate of Tavush AAC compiled an application in the name of Mr. Gabrielyan with request to apply the privileges and to realize final clearing settlement of his liabilities. On 11.05.2010 the application was submitted to Tax Inspection in the order provided by law. The tax Inspection rejected the application with the reasoning that Mr. Gabrielyan was recognized bankrupt, and on that assumption the privilege provided by law was not applicable to him.
On 12.05.2010 the advocate compiled an application to the RA Administrative Court with request to oblige Ijevan Tax Inspection Department of the State Revenue Committee of the RA to realize final clearing settlement of Mr. Gabrielyan’s tax liabilities and apply the privileges set forth in the RA Law on “Establishing Privileges on Income Tax and Compulsory Social Security Payments for Private Entrepreneurs.”
The decision of 09.07.2010 of the RA Administrative Court met Mr. Gabrielyan’s claim partially.
On 02.08.2010 the AAC advocate compiled an appeal against the 09.07.2010 decision of the RA Administrative Court on the case VD20131/05/10. The Cassation Court of the RA met the appeal by its decision of 03.12.2010 and sent the case to the Administrative Court of the RA for new trial.
In result of new trial the Administrative Court of the RA completely upheld the claim in its decision of 26.07.2011 and obliged Ijevan Tax Inspection Department of the State Revenue Committee of the RA to realize final clearing settlement of Mr. Gabrielyan’s liabilities and extract 399.188 AMD from his personal account card.

The success story is borrowed from www.shpak.am.

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