TK Alert 36
BILLS IN PARLIAMENT
AMENDMENTS TO THE LABOR CODE
From now on, if an employee fails to submit documents that are a prerequisite for attendance at work, aimed at preventing the spread of coronavirus disease (COVID-19), the employer may not give the employee permission to stay at work and not pay salary for this period until the submission of the required documents.
If an employee fails to fulfill his duties for more than 10 working days (shifts) continuously or for the last three months for more than 20 working days (shifts) exclusion from work on the specified basis, the employer may dismiss the employee from work by notifying the latter no later than 3 days in advance.
This amendment will enter into force from the date of official publication and will remain in effect until the end of the state of emergency and (or) quarantine due to coronavirus disease (COVID-19.
The bill has been adopted by the National Assembly of the Republic of Armenia in the second reading։
Find more here։
NEW TOOLKIT OF THE TAX AUTHORITY
CASE EXAMINATIONS AS A NEW TOOLKIT OF THE TAX AUTHORITY
According to the RA draft law, it is envisaged to include the case examination within the framework of tax control. Within the framework of such a provision, the tax authority will be authorized to conduct an investigation with taxpayers who have not submitted or clarified their tax calculations and, as a result, to impose appropriate tax liabilities. Moreover, if there is sufficient information in the tax authority for the case examination, this study can be carried out without visiting the taxpayer.
The draft law amendment was consented to by the Government on 11.11.2021.
Find more here.
NEW PROCEDURES FOR HOLDING HEARINGS
NEW PROCEDURE FOR HOLDING HEARINGS IN THE TAX APPEAL COMMISSION
According to the draft law, it is envisaged to examine the applications-complaints submitted to the Appeal Commission of the tax authority through a written procedure. The exceptions will be the complaints on the acts of complex tax inspections, the consideration of which will be carried out according to an oral procedure.
The draft law amendment was consented to by the Government on 09.12.2021.
Find more here.
NEW PROCEDURE FOR HOLDING HEARINGS IN THE CUSTOMS APPEAL COMMISSION
According to the draft law, it is envisaged to conduct a written procedure for appealing the actions or inaction of the customs body submitted to the Customs Appeals Commission, the decisions made by the customs authorities and their officials.
The draft law amendment was consented to by the Government on 09.12.2021.
Find more here.
NEW TAX AUDIT TYPE
NEW TAX AUDIT TYPE: CALCULATION AND PAYMENT OF STATE DUTY
The draft law is proposing to allow the tax authorities to audit the correctness of calculation and payment of the state duty by companies.
The draft law amendment was consented to by the decision of the Government on 25.11.2021.
Find more here.
COVID-19
AMENDMENTS TO ORDER No. 17-Ն OF THE MINISTER OF HEALTH OF AUGUST 4, 2020
According to the amendments to the Order, from December 1st, 2021, employees shall submit a maximum 72-hour certificate confirming the negative result of a PCR test, every 7 days.
Find more here.