In what cases tax calculations may be submitted to the tax authority in paper version?
Article 53 of RA Tax Code defines that tax calculations are submitted to the tax authority electronically. Those tax calculations that contain information subject to confidentiality and / or restricted use are an exception. The latter may be submitted to tax authority in paper version as well.
Under the mentioned article, apart from the mentioned case, it is also defined that RA Government may determine other cases when it is possible to submit tax calculations in paper version as well.
Thus, N1107-Ն decision of RA government of September 7, 2017 defined the cases.
In case of malfunction of Tax Service software, the tax calculations may be submitted in paper version by means of sending via post, as a registered letter, or by means of handing over.
The only exception is the case of profit tax calculations, which shall be submitted electronically, after the issues with Tax Service software are settled.
The employee who receives paperback tax calculations checks the terms of Tax Service software system failures based on the information published on the official website of the tax authority, where the start and end of the failures shall be indicated.
The decision will be effective starting from 2018, January 1.
Author: Lusine Chilingaryan
- Posted by: vard
- Category: Finance & accounting, Legal, Tax