Implementing inspections in the same economic entity by the same State Body depends on the taxpayer risk degree.

Risk is the possibility of causing damage to the human life, health, environment, and state, property interests of the legal and physical persons, savings of the natural and energy resources, given the gravity of the damage. The risk of an economic entity as a result of the activities of human life, health, the environment, the state, the property interests of individuals and legal persons, natural and energy resources given the gravity of the damage. The risk index of activity sphere is calculated based on the importance and gravity of the activity sphere of the economic entity, according to the possible negative consequences generated in result of the given activity.

The body which realizes control through the risk-based inspection system directs the inspection to the spheres and entities, which are especially risky.

“Depending on the risk degree the economic subjects are divided into three groups: a) high-risk entities; b) medium-risk entities; d) law-risk entities,” Mrs. Arpine Yeghikyan, Advocate informs to Iravaban.net.

Depending on the risk degree, the inspections in the same economic entity by the same State Body 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.

Set term of years expires on the last date of the month of the relevant year.

Source: Iravaban.net