The draft law "On Making Amendments and Addenda to the Law on Taxes" was discussed and adopted at the regular sitting of the National Assembly of the Republic of Artsakh.

According to the Chairman of the State Revenue Committee Davit Poghosyan, the submission of the draft law "On Making Amendments and Addenda to the Law on Taxes" is conditioned by the clarification of the procedures for compulsory collection of tax liabilities and the need to address issues that arise during the application of the law.

The draft law proposes to initiate an administrative case on the recovery of unfulfilled tax obligations if the amount of the unfulfilled tax liability exceeds AMD 500,000 or if more than two months have passed since the day the tax liability arose, except for cases when tax liabilities are established by an audit or other acts. In case of non-fulfillment of obligations within the established time limits, these acts are submitted for compulsory execution within three months from the date of their recognition as not subject to appeal.

With another change it is proposed to set the period of gradual repayment of tax liabilities up to five months.