Armenia proposes deferring payment of taxes and duties at border

YEREVAN, November 13. /ARКА/. On Thursday, Armenia's National Assembly approved a series of amendments to the Tax Code and the Law on State Duty in the first reading.

These amendments suggest postponing the payment of environmental and road taxes, along with state duties imposed at land border crossings.

Specifically, the environmental tax payment deadline is established as the 15th business day after crossing the Armenian border, but it must be paid before leaving the country.

Additionally, the road tax is to be paid within 15 days of crossing the border, but again, no later than upon exiting the country. Currently, this tax is required to be paid upon entry into Armenia.

The proposal includes the elimination of the 5,000 drams state duty charged at the border and a review of its amount during customs procedures.

Moreover, the draft suggests implementing uniform rates for environmental taxes on harmful emissions from vehicles not registered in Armenia that enter the country. This is supported by the existence of appropriate legislative mechanisms, including administrative penalties, for emissions that exceed the established limits.

Furthermore, it is proposed to exempt road taxpayers—owners of commercial vehicles not registered in Armenia—from road tax during periods when their vehicles cannot leave Armenia due to impassable roads.

As Hamlet Sahakyan, Deputy Head of the State Revenue Committee, previously mentioned, these amendments aim to alleviate congestion at land border crossings while collecting taxes and fees from incoming vehicles.-0-