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On behalf of the customs body the circle of the officials having the tight to investigate the cases on violation of the rules and making decision, as well as the relations regarding the notifications on cases of violation of customs rules will be regulated. The Deputy Chairman of the State Revenue Committee (SRC) Artur Manukyan said, presenting the draft law on Making Amendments and Addenda to the law On Customs Regulation.
The key rapporteur noted that now the customs bodies investigate the cases on the violation of the customs rules and make decisions. On behalf of the customs bodies, the heads of customs bodies, their deputies, the heads of the structural units with relevant authority of the customs body have the right to investigate those cases and make decisions. It is proposed to expand of the person who investigates the case on violation of the customs rules and as a result of which, the circle of the officials with authority to make a decision, as well as an opportunity immediately investigating the investigation of the case after disclosing the offence and making a decision is designed, if the offender does not object, and the circumstances of the case are not fully clarified.
It is proposed to carry out the investigation of the case also by video communication.
The order of notifications on violation of the customs rules is also defined by the draft. An opportunity of notifying the presentation of the reports of the tax body subject to notification by the proceedings of the violations of the customs rules by posting the electronic management system on the taxpayer’s personal page for providing the right to hearing the person, taking into consideration that the current ways of notifying about the administrative proceedings filed towards the person are often not effective, the notifications sent by the person’s mentioned address are not received, are returned and electronic address is not provided to the tax body.
The regulations on carrying out pre-examination by the customs body are also removed from the law.
The Deputy Chair of the NA Standing Committee on Economic Affairs Babken Tunyan presented the endorsement of the Committee, as well as the provision, as well as the provision, on which the Committee has another viewpoint. It refers to the order of notifications of cases on violation of the customs rules. The proposing regulation will be again debated until the second reading.
The draft was debated in the first reading at sitting of the National Assembly on September 11.
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