LEGAL ACTS THAT HAVE BEEN AMENDED
Name of the legislative act
RA LAW "ON PUBLIC HEALTHCARE"
The status of the change
The law enters into force on September 27, 2024, six months after its official publication, that is, on March 26, 2024. From the moment this Law enters into force, the Law "On Ensuring the Sanitary and Epidemic Safety of the Population of the Republic of Armenia" shall lose the legal force.
What are the changes related to?
This Law establishes both new requirements for public health care, as well as a number of provisions already defined by the laws of the Republic of Armenia "On ensuring the sanitary and epidemiological safety of the population of the Republic of Armenia" On the protection of the population in emergency situations", currently in force.
The law also established a license requirement for the provision of medical care and
maintenance services of a non-therapeutic nature: production control, disinfection, public
health examination, and occupational hygiene service for the types of activities and
empowered the Government to establish the technical and professional qualification
requirements and conditions necessary for these activities.
In particular, the Law defines:
- Basic concepts of the field of public healthcare (epidemic, pandemic, outbreak, focus of
infection, epidemiological research, preventive and anti-epidemic measures, occupational
hygiene services, production control, etc.),
- the rights and responsibilities of persons subject to immunization in case of refusal of
vaccinations, certain limitations of rights,
- requirements for quarantine, as well as preventive and anti-epidemic measures, organization
and implementation, prevention of international spread of diseases, maintenance of public
health during emergency situations.
The text of the Law can be found through the following link
Name of the legislative act
LAW ON AMENDMENTS TO THE LAW "ON THE BASICS OF ADMINISTRATION AND ADMINISTRATIVE PROCEEDINGS"
LAW ON AMENDMENTS AND ADDITIONS TO THE TAX CODE OF THE REPUBLIC OF ARMENIA
The status of the change
This change came into force on January 1, 2025.
What are the changes related to?
As a result of the amendment, in cases where there is an administrative or judicial dispute
regarding the collection of unpaid tax obligations and (or) the imposition of a lien on movable or immovable property that provides for the registration or funds available in the taxpayer's bank accounts in the amount of the unpaid obligation in accordance with the procedure established by law, the challenge does not suspend the execution of the decision.
As a result of the change, the documents subject to mandatory notification by the tax authority will be notified to taxpayers electronically by placing the documents subject to mandatory notification on the taxpayer's personal page of the electronic management system for submitting reports of the tax authority, which is certified by the electronic management system.
Suggestions:
Taxpayers should pay special attention to the personal page of the electronic
management system, since any notification will be posted on their personal page, and
from the day following the posting of the notification, taxpayers will be considered duly
notified.
In order to protect their rights, tax-payers should take into account that in cases where the lien decision to recover unpaid tax obligations and (or) seizure of funds available in the taxpayer's bank accounts in the amount of the unpaid obligation, as well as movable or immovable property, providing for registration or accounting of property rights in accordance with the procedure established by law, challenging it in an administrative or judicial procedure will not suspend the execution of the decision.
THE LAW "ON THE BASICS OF ADMINISTRATION AND ADMINISTRATIVE PROCEEDINGS"
Old version.
Previously absent.
New version.
Article 74. Legal consequences of filing an administrative complaint
(…)
1. The filing of an administrative complaint suspends the execution of the contested administrative act, with the exception of:
f) the cases when the decision on imposing a lien is disputed on funds available in the taxpayer's bank accounts in the amount of unpaid liability, as well as movable or immovable property, providing for registration or accounting of property rights in accordance with the procedure established by law.
THE TAX CODE OF THE REPUBLIC OF ARMENIA
Old version.
Article 398. Registration of tax offenses.
6. In the case of presentation of tax obligations by tax inspection or other administrative acts drawn up based on the results of tax control conducted by a tax authority, these inspection acts or other administrative acts become non-appealable within two months after entry into force, and the tax obligations are subject to fulfillment by the taxpayer within 10 days following the day when these acts become non-appealable.
New version.
Article 398. Registration of tax offenses.
6. On the seventh calendar day following the date of non-payment of the tax obligations recorded by the results of the tax control carried out by the tax authority or by other administrative acts within the period specified in this part, the head of the tax authority or an official authorized by the latter shall adopt a decision on imposing a lien on the funds in the taxpayer's bank accounts in the amount of the unpaid obligation, as well as movable or immovable property, providing for registration or accounting of property rights in accordance with the procedure established by law. On the day of making the decision, the taxpayer is notified in accordance with the procedure established by the Code.
On the day of entry into force of the decision provided for in this part, it is sent to the commercial banks of the Republic of Armenia, the relevant authorized bodies and persons carrying out accounting of movable or immovable property or registration of property rights.
Old version.
Article 431. Procedure for application of
property lien.
Previously absent.
New version.
Article 431. Procedure for application of
property lien.
13. After imposing a lien on the taxpayer's property, in the event that the tax obligations do not cease within a 30-day period, the tax authority shall collect the unpaid tax obligations and/or the funds available in the taxpayer's bank accounts in the amount of the unpaid obligation, as well as the registration or accounting of property rights in accordance with the law or the decision on imposing a lien on movable or immovable property, providing for registration or accounting of property rights and the information on the amount of the unfulfilled obligation is submitted electronically by the Enforcement Service (hereinafter referred to as the Service) in order to enforce the unfulfilled obligations in accordance with the procedure established by the Law of the
Republic of Armenia "On Enforcement of Judicial Acts". The tax authority provides the Service with the name, surname of the taxpayer, license plate of public services, data of the identity document, in the case of an organization -the full name, TIN of the taxpayer, if available, information on the amount of liened property, including cash, or their absence. As defined in Article 398, Part 6 of the Code, the decision on the lien applied by the tax authority is submitted to the Service at the same time as the inspection or other administrative acts that have become irrevocable. The procedure and format of electronic information exchange between the tax authority and the Service are approved by a Government decree.
Old version.
Article 432. Removing property from lien.
5. The decision to place a lien on the property can be appealed within the period established for appealing the individual legal act on collecting the amount of the tax liability from the taxpayer. The decision to impose a lien on the property becomes irrevocable at the same time as the individual legal act on collecting the amount of tax liability from the taxpayer becomes irrevocable. Out-of-court appeal of the decision to place a lien on the property does not suspend the execution of the decision.
New version.
Article 432. Removing property from lien.
5. The judicial or extrajudicial appeal of the decision to impose a lien on the collection of unpaid tax liabilities and/or the amount of the unpaid liability on the funds available in the taxpayer's bank accounts, as well as on movable or immovable property that provides for the registration or accounting of property rights in accordance with the law does not suspend its execution.
Article 36.1: Notification of documents subject to mandatory notification.
1. Documents subject to mandatory notification by the tax authority are notified to taxpayers electronically by placing the documents subject to mandatory notification on the taxpayer's personal page of the electronic management system for submitting reports of the tax authority, which is certified by the electronic management system. The documents subject to mandatory notification are considered delivered to the taxpayer from the date of posting the specified documents on the personal page of the electronic management system of the tax authority's reporting and enter into force on the day following the date of delivery to the taxpayer.
2. The provisions of this article do not apply to those documents subject to mandatory notification, the relations related to notification of which are regulated by the Code.
Name of the legislative act
THE LAW OF THE REPUBLIC OF ARMENIA ON AMENDMENTS AND ADDITIONS TO THE
TAX CODE OF THE REPUBLIC OF ARMENIA
The status of the change
This Law was adopted on 28.02.2024 and will enter into force on the tenth day following the date of its official publication, that is, on 05.04.2024.
What are the changes related to?
As a result of the change, the tax authority is given the opportunity to use video recording or photography devices in thematic inspection proceedings. In fact, the purpose of the amendment is to provide the necessary legal basis for the use of video recording or photography, using devices with such technical capabilities, to detect violations during tax control.
With the change made, the amount of responsibility for not posting the information specified in the address of the taxpayer's activity has been doubled. In particular, if according to the previously existing regulations, not posting the declaration in the most visible place at each address of the taxpayer's activities the form prescribed by the tax authority (indicating the full name of the taxpayer (in the case of individual entrepreneurs: the name, surname), the ID number, the address of the given place of activity and the type (types) of the activity carried out at the given address) or in case of posting with inaccurate data, a fine of 50 thousand AMD was levied by the thematic tax inspection or external study, then currently a fine of 100 thousand AMD will be levied. If the violation is repeated within 1 year, a fine of 200,000 AMD will be charged, instead of the previous 100,000 AMD.
Suggestion:
Taxpayers should henceforth take into account that the tax authority has the possibility to use video recording or photography devices within the framework of thematic inspections. According to the competent authority, the images of the persons recorded in the video recording the violation, which is handed over to the taxpayer (head of the executive body) or the official replacing him (notified, posted on the official website of the tax body), will be darkened, it will be applied only within the framework of a specific instruction, a specific action will be carried out during a control purchase, but providing such an opportunity already significantly eases the duty of proving the violation for the tax authority, causing difficulties for taxpayers. Business entities should also be particularly vigilant regarding the obligation to post the information provided by the Code in the form prescribed by the tax authority.
Article 352.1. Video recording during the thematic tax inspection.
1. In order to justify the circumstances confirming the fact of the violation recorded within the framework of the thematic tax inspection, tax control officials may use official video recording technical means (hereinafter referred to as technical means) within the period limited by the exercise of the given powers of tax control.
2. The tax authority uses technical means exclusively in a non-confidential way.
3. In the scope of the control purchase carried out during the thematic tax inspection, technical means are used until the moment of control purchase (purchases) and in case of detection of violations as a result of the control purchase (purchases), during the recording of the violation.
4. In the case of the thematic inspection, regarding the accuracy of formulating the hiring of an employee in accordance with the law and (or) submitting an application for registration for the employee, as well as in the event of a violation being recorded as a result of the control purchase(s) made, the official conducting the inspection is obliged to verbally warn the taxpayer (the head of the executive body) or the official replacing him, as well as the person directly communicating with him about the video recording by technical means.
5. A video recorded by technical means used in the cases provided for in paragraph 1 of this Article is evidence justifying the violation in administrative or judicial appeal proceedings, without the publication of identifying data of other persons or with their minimal publication.
6. The use of video recordings (including publication) for other purposes other than those provided for in this article is prohibited.
7. If the violation was recorded by technical means, the videos are stored in the video storage of the tax authority until the issued administrative act is appealed:
8. In case of detection of violations using technical means, after recording them, at the written request of the taxpayer (head of the executive body) or an official replacing him (within three working days following the date of filing the application in the tax authority), the tax authority, at the request of the applicant, places the video recording in the personal office of the taxpayer or provides an individual code - a sequence of numerical and (or) letter symbols, which, by entering on the official website of the tax authority, it is possible to view and copy the video recording of the violation.
9. The images of the persons recorded in the frame of the video recording of the violation, handed over to the taxpayer (the head of the executive body) or the official replacing him (notified, posted on the official website of the tax body), are darkened.
10. The head of the tax authority defines the list of officials who have the right to access the video recording repository and get to know the data, the procedure for using the data, preserving and destroying the data, the list of technical means, the scope of the officials who have the right to use technical means.
Article 353. Taking and seizing things, test samples and document.
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1.1. Officials exercising tax control shall propose to the relevant official of the taxpayer to submit the items, documents or copies thereof provided for in paragraph 1 of this article related to tax control, and in case of refusal by the relevant official of the taxpayer or failure to provide them within a reasonable time, proposed by the official exercising tax control in writing, and also, in the cases established by paragraph 3 of this article, they are authorized to seize items and documents related exclusively to tax control in accordance with the procedure established by the Government.
1.2. Confiscation is carried out on the basis of a reasoned written decision of the tax control official.
1.3. The seizure of objects and documents is carried out with the participation of persons from whom the seizure is carried out. If necessary, an expert can be involved in the seizure. The confiscation process is video-recorded using the technical means included in the list approved by the head of the tax authority, except for cases of technical means malfunction and impossibility of use, about which tax control officials make a corresponding protocol. The video recording or the protocol of the impossibility of video recording is attached to the protocol specified in part 2 of this article. Inspection of digital data contained in confiscated electronic devices or media is carried out
exclusively on the basis of a court order.
1.4. Before the confiscation, the tax control official is obliged to inform the person from whom the confiscation is being carried out about the decision and give him a copy of the decision. For this, a signature is taken from him. In case of refusal to sign, a note is made.
1.5. During confiscation, the tax control official has the right to compulsorily open the closed office, commercial, production, storage, archive areas and other areas and buildings used for the taxpayer's activities, if the taxpayer (the head of the executive body) or the official replacing him or the taxpayer's the relevant official refuses to voluntarily open them, which is mentioned in the protocol.
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Name of the legislative act
THE LAW OF THE REPUBLIC OF ARMENIA ON AMENDMENTS AND ADDITIONS TO THE
TAX CODE OF THE REPUBLIC OF ARMENIA
The status of the change
This amendment shall enter into force on the tenth day following the date of publication, that is, on 07.04.2024.
What are the changes related to?
As a result of the change, the tax authority will have the opportunity to receive the summary information of each bank account of the taxpayer from the RA commercial banks through the electronic system. In its practice, the ECHR has repeatedly confirmed that bank secrecy is a component of a person's private life. As a result of the study of the concept of bank secrecy in the Law of the Republic of Armenia "On Bank Secrecy", the Constitutional Court, also by decision No. SDO-1546, taking into account the positions of the ECHR, found that the basic right to the privacy within the meaning of Article 31, Part 1 of the Constitution also includes bank secrecy, so that right may be limited for purposes such as national security, the economic welfare of the country, the prevention or detection of crime, public order, health and morals, or the protection of the fundamental rights and freedoms of others.
Suggestion:
It is obvious that the change under discussion is due to the purpose of verifying the reliability of the data submitted by individuals who are obliged to submit annual income tax calculations
(declaration).
Taking into account that the anti-trust authority now has direct access to bank secret data,
persons, obliged to submit a declaration, must exercise particular caution regarding the
authenticity and credibility of the data included in the declaration, in order to avoid possible negative consequences in case of detection of inconsistencies.
Article 4. Basic concepts used in the Code.
1. In terms of the application of legal acts regulating tax relations, the concepts mentioned below have the following meaning:
(…)
78) bank account summary information: data on the taxpayer's bank account, currency, balance as of January 1 and December 31 of the tax year, as well as the total amount of money deposited into the bank account and the total amount of money withdrawn during the tax year.
Article 350.1. Obtaining bank statement and summary information.