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DEFENDER'S ASSESSMENT OF THE RA STATE REVENUE COMMITTEE ACTIVITIES IN 2011
Story from Lragir.am News:
http://www.lragir.am/engsrc/country25623.html
Published: 11:00:58 - 29/03/2012
Shortcomings and problems identified
Verifications made in State Revenue Committee have shown that in
certain cases, the taxpayer's accounts and reports were not analyzed
and studied timely and properly by the officials of the Committee
and activities were not effectively organized.
In the specialized custom house for custom processing of motor vehicles
the values of additional spare parts on the car having an impact on
the customs value have not been properly represented.
The full observance of the established rules of conduct for tax and
customs officers is not still widespread in the work of the system.
Only two or three courses of the study on the presentation of
declarations were annually organized by State Income Committee for
customs mediators and economic entities. In result the level of the
process of self declarations of economic entities is still low, while
the number of declarations made by the mediators is large. In such
situations high prices set by customs mediators became additional
economic burden for businesses.
The changes made in RA law "On Value Added Tax" (06.12.2011), which
was adopted in haste and without public discussion, are considered
negative. The State Revenue Committee, within its jurisdiction did not
provide the necessary consistency in conducting public discussion of
the draft for changes in tax legislation and introducing and applying
them within a reasonable time.
Recorded positive developments
There is a full transition to the risk based inspection system from
ubiquitous control in tax and customs system; the risk based inspection
system has been automated.
In 2011, the State Revenue Committee has taken steps to exclude
taxpayer - inspector communication, introducing electronic reporting
system instead.
The organization of services for taxpayers has been reformed, by
running the taxpayer service centers in revenue system, by tax-payers
call centers, information terminals, as well as the educational centre
of the SRC.
The tax and customs legislation for small and medium enterprises has
been simplified by the introduction of favorable tax regimes and the
optimization of number and frequency of reporting.
The widespread use of cash machines and cash registers and the culture
of receiving coupons has been developed.
TWM automated declaration system has been inserted in Administration
of the customs, which is aimed at reducing the time required for
customs clearance and customs control efficiency.
Documents and time required for customs formalities have been reduced,
the number of documents required for customs control has been reduced
by 5, now only 3 documents are required for customs clearance.
Karen Andreasyan,
Human Rights Defender of the Republic of Armenia
The list of the identified positive developments, gaps and shortcomings
is not exhaustive.
The introduced Chapter (19) of the HRD Annual Report 2011 is available
in full at http://pashtpan.am/pages/downloadPdf/file_id/572 .
The HRD Annual Report 2011 was developed based on the complaints
received by the Staff of the Human Rights Defender, legislation
analysis, trustworthy and non-disclaimed publications in press,
reports of the international and local organizations as well as
information received during the interviews with field specialists
and human rights defenders.
Story from Lragir.am News:
http://www.lragir.am/engsrc/country25623.html
Published: 11:00:58 - 29/03/2012
Shortcomings and problems identified
Verifications made in State Revenue Committee have shown that in
certain cases, the taxpayer's accounts and reports were not analyzed
and studied timely and properly by the officials of the Committee
and activities were not effectively organized.
In the specialized custom house for custom processing of motor vehicles
the values of additional spare parts on the car having an impact on
the customs value have not been properly represented.
The full observance of the established rules of conduct for tax and
customs officers is not still widespread in the work of the system.
Only two or three courses of the study on the presentation of
declarations were annually organized by State Income Committee for
customs mediators and economic entities. In result the level of the
process of self declarations of economic entities is still low, while
the number of declarations made by the mediators is large. In such
situations high prices set by customs mediators became additional
economic burden for businesses.
The changes made in RA law "On Value Added Tax" (06.12.2011), which
was adopted in haste and without public discussion, are considered
negative. The State Revenue Committee, within its jurisdiction did not
provide the necessary consistency in conducting public discussion of
the draft for changes in tax legislation and introducing and applying
them within a reasonable time.
Recorded positive developments
There is a full transition to the risk based inspection system from
ubiquitous control in tax and customs system; the risk based inspection
system has been automated.
In 2011, the State Revenue Committee has taken steps to exclude
taxpayer - inspector communication, introducing electronic reporting
system instead.
The organization of services for taxpayers has been reformed, by
running the taxpayer service centers in revenue system, by tax-payers
call centers, information terminals, as well as the educational centre
of the SRC.
The tax and customs legislation for small and medium enterprises has
been simplified by the introduction of favorable tax regimes and the
optimization of number and frequency of reporting.
The widespread use of cash machines and cash registers and the culture
of receiving coupons has been developed.
TWM automated declaration system has been inserted in Administration
of the customs, which is aimed at reducing the time required for
customs clearance and customs control efficiency.
Documents and time required for customs formalities have been reduced,
the number of documents required for customs control has been reduced
by 5, now only 3 documents are required for customs clearance.
Karen Andreasyan,
Human Rights Defender of the Republic of Armenia
The list of the identified positive developments, gaps and shortcomings
is not exhaustive.
The introduced Chapter (19) of the HRD Annual Report 2011 is available
in full at http://pashtpan.am/pages/downloadPdf/file_id/572 .
The HRD Annual Report 2011 was developed based on the complaints
received by the Staff of the Human Rights Defender, legislation
analysis, trustworthy and non-disclaimed publications in press,
reports of the international and local organizations as well as
information received during the interviews with field specialists
and human rights defenders.