During the 4th quarter of 2021, within the framework of the tax discipline improvement program of the group of import-selling taxpayers, the State Revenue Committee, revealed a number of cases of interconnectedness, as well as violations of mandatory requirements for documenting transactions.

The State Revenue Committee reported.

An analysis of disciplinary behavior was conducted among the economic entities included in the group of importing and selling taxpayers selected by the Risk Council. As a result of operative-investigative measures carried out by the SRC Investigation and Operative Intelligence Department, cases of violation of mandatory transaction documentation requirements were registered with71 economic entities

Based on the protocols on the cases, 71 decisions were made within the administrative proceedings initiated in the Legal Department of the State Revenue Committee, to impose tax liabilities totaling about 38.7 million AMD, including 7 administrative acts envisaging the type of “warning” tax liability.

By the SRC Investigation and Operative Intelligence Department in 2021 ․ During the 4th quarter, as a result of operative-investigative measures carried out at the economic entities included in the group of import-selling taxpayers, 12 economic entities were recognized as interconnected with other taxpayers by the relevant decisions of the SRC Chairman on the basis of agreed upon common economic interests.

As a result of operative-intelligence measures carried out by the Investigation and Operative Intelligence Department State Revenue Committee during the 4th quarter of 2021, 12 economic entities were recognized as having agreed with other taxpayers based on common economic interests.

It should be noted that the State Revenue Committee ensures the effective and operative implementation of the strategy for improving tax and customs discipline and the resulting measures.