According to Article 30.1 of the Republic of Armenia Law on Taxes, which was adopted in on 14 April 1997, in case of revealing the violations of the tax legislation, tax liabilities may not arise, provided the given violation is revealed after three years directly succeeding the year of its execution, except for the cases provided in the RA Law on Land Tax and the RA Law on Property Tax.
This article also provides that the period of limitation, specified by the first clause of this article, shall be suspended, in case when the attempt of the tax bodies to check or calculate otherwise the tax liabilities of the taxpayer was prevented in consequence of the absence of his officials, or other preventing actions, – from the moment when the fact of prevention was confirmed by the respective tax body official in accordance with the procedure established by the Government of the Republic of Armenia. After the cessation of the basis of suspension specified by this clause the period of limitation shall continue, if the tax body or its respective official knew or could know about the cessation of the basis of suspension.
Information for the Payers of the Property Tax and the Tax for Land
