Pursuant to Article 31 of the RA Law on Taxes, “In case when the Tax Inspectorate has the evidence that taxpayers having outstanding tax liabilities liquidate their objects giving income (profit) or conceal their income (profit), thus making it impossible to impose the taxes defined by the tax legislation, the Tax Inspectorate may take measures for the imposition of taxes prior to the reporting period. In such cases the Tax Inspectorate may require accounting reports for the reporting period, calculations, returns and other documents, provided by the tax legislation, prior to the expiration of the terms set by the tax legislation.”

Source: Iravaban.net