The State Revenue Committee reminds taxpayers that the Tax Code of the Republic of Armenia stipulates the procedure and terms of tax calculation, tax payments, tax liabilities collection, as well as tax privileges. The following types of tax privileges may be established by the Code or by the laws of the Republic of Armenia: delay in payment of tax, exemption from penalties and fines calculated for violating the provisions of the Code, reduction, delay in payment and other privileges.
Information and Public Relations Department of the RA SRC reports.
Tax exemptions are defined exclusively by the Code or RA laws. The RA State Revenue Committee or other public administration body is not empowered by any other legal act to impose tax privileges for this or that group of taxpayers.
Therefore, the State Revenue Committee of the Republic of Armenia will continue to exercise the functional powers vested in it, urging taxpayers to comply with their tax obligations in a timely and comprehensive manner.