The Taxpayer Can No Longer Be Exempt From Criminal Liability If The New Draft Is Approved

A draft law proposed by the State Revenue Service to amend the Criminal Code of Armenia aims to eliminate the possibility of being released from criminal liability if the taxpayer pays unpaid taxes owed to the budget in the following cases:

 

• Engaging in illegal business activities,
• Using forged documents without providing goods or services, or preparing and submitting forged expenditure or income documents,
• Intentional bankruptcy,
• Non-payment of taxes, duties, or other charges.

 

Under this regulation, taxpayers will no longer be able to avoid criminal liability by fully paying unpaid taxes, fines, and penalties.

The draft is currently under discussion and has not yet been approved.

The draft is currently under discussion and has not yet been approved.