Inspections conducted by Armenia’s Ombudsman 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.

Amendments to RA law “On Value Added Tax” (06.12.2011) were adopted in haste and without public discussion, and are negatively assessed by RA Human Rights Defender.

The Committee organized 1-2 seminars for customs brokers and economic entities, which revealed the low level of submission of declarations by the businesses themselves.

Ombudsman noted a full shift to the risk based inspection system as an achievement by the Committee. Steps aimed at excluding taxpayer - inspector communication and introduction of electronic reporting system instead were also positively assessed.