The RA tax authority has recently released the findings of their audit, which took place from November 1st to November 30th. During this period, they discovered 48 cases where assessments were made without providing the necessary calculation documents. These violations resulted in a total of AMD 10,679,361 in non-compliance with the requirements of the RA tax code for the transfer or provision of goods. The potential penalties for these cases amount to AMD 38,610,958.

In addition, the tax authority also found 27 cases where protocols were created based on inspections conducted as part of their tax control measures. The total amount of tax obligations for these cases is AMD 120,170,420, with potential penalties reaching AMD 78,254,460.

Furthermore, the audit revealed 22 cases where violations of the licensing or notification procedures were evident. These violations included performing actions requiring a license or notification without obtaining the necessary authorization, consent, or using natural resources. The total amount of certified violations in these cases amounts to AMD 144,190,000.

In summary, the RA tax authority’s recent audit has highlighted various non-compliance issues in tax administration and operational control measures. These findings emphasize the importance of adhering to the requirements outlined in the RA tax code to avoid penalties and maintain proper licensing and notification procedures.