A meeting chaired by Deputy Prime Minister Tigran Khachatryan addressed the practice of initiating criminal proceedings as a result of tax administration processes.

Participants included representatives from various state agencies and private sector associations.

The discussion focused on how, at different stages of tax inspections, when additional tax liabilities arise, criminal proceedings are launched based on reports from the State Revenue Committee.

Representatives from business associations expressed concerns, emphasizing that some entrepreneurs avoid disputing tax claims to escape potential criminal prosecution.

In response, state authorities presented both completed and ongoing initiatives, along with proposals to improve the system. These included recommendations to revise the threshold for triggering additional tax liabilities, define reasonable timeframes for tax audits, and establish that criminal reports should only be filed when there is clear evidence of tax evasion.

Deputy Prime Minister Khachatryan emphasized the need to develop mechanisms that support tax discipline while allowing businesses to defend their legitimate interests.

At the close of the meeting, participants reached a mutual understanding to continue discussions aimed at resolving the issue. It was agreed that the outcomes of this work will be summarized in early 2026, with further steps to be defined thereafter.