Armenian tax inspectors started inspections in public catering  facilities of the republic

ArmInfo. Armenian tax inspectors started inspections in public catering facilities of the republic. The Tax Inspectorate-Office of Small Taxpayers of the State Revenue Committee (SRC) has already revealed 76 unregistered employees.  Economic entities have been imposed fines amounting 46 million drams.

In particular, as the press service of the Committee told ArmInfo,  "NIKVIN" LLC near the village of Aramus of the Kotayk region conducts  2 kinds of activity simultaneously - providing public catering and  taxi services. In the application of a preferential taxpayer, the  enterprise reported a service area of 215sq.m.  and 8-9 cars,  however, "in May 2018, apparently a small number of hired workers  were declared - only 23 people." According to Gegham Sarmazyan, the  head of the 5th unit of the small taxpayers inspection department of  the Committee, the economic entity did not sign agreements with 17  employees and did not previously submit an application to the tax  authority for hiring  the employee, which is stipulated in the second  paragraph of the 156th Article of the Tax Code of RA. After  confirming the reliability of the data obtained through the risk  analysis system, check was conducted and a fine of 10 million 200  thousand drams was imposed.

The risk of the presence of unregistered employees was justified in  the case of EHRICOT PROJECT LLC, which is engaged in catering  activities in the city of Yerevan, Abovyan 8 Street. During an audit  conducted in the company, that owns "Vostan" restaurant complex, 36  hired workers actually worked, however, in the order established by  the RA legislation, applications were submitted for only 8 people -  and the remaining 28 people were not offiicaly registered. Thus,  according to Ruben Sargsyan, the head of the 15th inspection  department of the small taxpayers inspectorate of  the Committee, the  company was charged with16 million 800 thousand drams.  In the  catering facility of "Miraculous Garden" LLC in the village of Ditak,  Ararat region, 31 unregistered employees were revealed. The amount of  the fine was 18 million 600 thousand drams, and the recorded  violation of the rules of operation provides for a fine of 150  thousand drams. "The total amount of the fine will be 18 million 750  thousand drams," said Hovhannes Arakelyan, head of the 9th tax  inspection unit of the small taxpayers  department the Committee.   "The inspections are underway. The final results will be summarized  after the end of the audit, "the Armenian the Committee reports.