Thursday, 2 April 2020
The administrative proceedings assigned to SRC’s Legal Department will continue being carried out
SRC’s Legal Department informs that the state of emergency announced in Armenia under the legal regulations existing in the Republic may not serve as a ground to suspend or delay any instituted and ongoing administrative proceedings. Therefore, the legal proceedings assigned to the competence of SRC’s Legal Department will continue being carried out on time and in the manner prescribed by law unless there are grounds for suspending the administrative proceedings stipulated by law or for delaying the time periods thereof.
The following proceedings are assigned to the competence of SRC’s Legal Department:
- administrative proceedings concerning collection of taxes due,
- administrative proceedings concerning tax-related administrative violations,
- administrative proceedings concerning tax violations found by SRC’s Inquiry and Operational Search Department and violations of the prescribed manner for returning excise stamps and/or tax stamps,
- administrative proceedings concerning violation of customs rules.
Taking into account the state of emergency announced in Armenia and the restriction of free movement set by the Commandant of Armenia to prevent the spread of the new coronavirus, as well as with an aim to ensure the realization of the right of the parties to the proceedings to be heard - as stipulated by Article 38 of the Law of Armenia “On administration framework and administrative proceeding” -, SRC’s Legal Department announces that any petitions, objections, views or other information in terms of the mentioned proceedings can be submitted to SRC’s official email address secretariat@petekamutner.am.
SRC’s Legal Department guarantees that a full, comprehensive and objective investigation is and will continue being carried out within each administrative proceeding.
