On March 23, customs officers based on suspicion examination, detected non-declared cigarettes (21 780 pieces) in vehicle that belonged to Armenian citizen.
On March 15-18, customs officers, based on suspicion examination found non-declared drug containing (32 pills of DIPHENOXYLATE, SEDALGIN NEO, PENTALGIN NEO) and psychotropic (14 capsules of LIRIKA) medical substances in Kazbegi, Vale and Mtkvari BIP’s.
We inform you that listed taxpayers and lawbreakers were using the stamps of mentioned taxpayers and cash register receipt outlines for preparation of false tax documents. Take into account that the Audit Department of Revenue Service in the process of inspection will review tax documents issued by the mentioned taxpayers with particular attention.
Is natural person conducting realisation of agricultural products obligated or not to use cash register?
Natural person, who does not use hired work force and conducts realisation of agricultural products obtained by personal or household agriculture, or produced (processed) by these products, is exempted from obligation to use cash registers.
What kind of tax return is submitted by person whose micro business status is cancelled during current year and he/she is transferred to ordinary taxation regime?
In mentioned case, person submits annual income tax return prior April 1st of the year following report year and charges income received during a year with 20% income tax.
Will a grant received by a natural person charged with income tax?
A grant received by a natural person is exempted from income tax. (Article 82-1.b, Tax Code)