Serial number
Region
Քաղաք/գյուղ
Day
Month, Year
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What is your position (basic responsibility)?
How many years has your business/organization been actually (actively) operating in Armenia?
What is the organizational-legal status/form of your business?
Who is the biggest shareholder/participant of your business?
And what is the main type of your business operations?
Has the corporate governance system (distribution of authorities between the shareholders, board of directors, the director and the commissions, an internal audit function, etc.) been actually launched in your organization?
Is the director of your enterprise simultaneously also one of the main shareholders/participants?
In your company which bodies are the decision makers in tax-related issues?
Does your organization have a “law-abiding tax payer” status granted by the RA State Revenue Committee (SRC)?
Please mention which of the following types of taxes are paid by your business? Profit tax
Please mention which of the following types of taxes are paid by your business? Value added tax
Please mention which of the following types of taxes are paid by your business? Excise tax
Please mention which of the following types of taxes are paid by your business? Income tax (income tax and compulsory social security payment)
Please mention which of the following types of taxes are paid by your business? Property tax
Please mention which of the following types of taxes are paid by your business? Land tax
Please mention which of the following types of taxes are paid by your business? Turnover Tax
Please mention which of the following types of taxes are paid by your business? Environmental and natural resource use fees
Please mention which of the following types of taxes are paid by your business? Other payments
Is your business engaged in importing/exporting goods/services?
Is your organization a member of any union, association?
Do you think unions and associations are able to contribute to the improvement of tax policy and tax administration?
According to your estimations, what is the actual percent of the turnover for the entire economic activity type your business belongs to hidden from the tax body (shadow amount) (in %)
From the point of view of a "taxpayer-tax authority" communication, how useful is the work of the Social Council of Revenue Administration Reforms of the RA State Revenue Committee?
Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment? [FIRST RESPONSE]
Other [FIRST RESPONSE]
Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment? [SECOND RESPONSE]
Other [SECOND RESPONSE]
Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment? [THIRD RESPONSE]
Other [THIRD RESPONSE]
Has becoming a member of the Eurasian Economic Union formed a more trustworthy and comfortable environment for you as regards the customs relationships, taxes and mandatory fees charged by customs authorities?
Do you agree that the new Tax Code, that came into force in 2018 and grouped the legislative norms regulating the tax relations, has promoted the tax relations to become more perceptive or more accessible to use?
Do you think the uncommon tax regimes now underway in Armenia (turnover tax, patent fee, family business) facilitate calculation of tax liabilities and payments?
In your opinion, what is the biggest advantage of tax code/law abidance for the business on the whole?
Other.
In your opinion, what is the most negative consequence of tax code/law abidance on the business in general?
In your opinion, has the the behavior of SRC tax/customs authorities /attitude towards their job and taxpayers/ changed within the last 3 months?
According to your estimations, what is the actual percent of the undocumented turnover of procurement of goods, services for the entire economic activity type your business belongs to (in %)?
In your opinion, what is the biggest advantage of decreasing the shadow economy and procurement /undocumented procurement of raw and other materials and labour/ for the country’s economy on the whole?
In your opinion, what is the most negative consequence of decreasing the shadow economy and procurement /undocumented procurement of raw and other materials and labour/ for the country’s economy on the whole?
E-System of Report Submission
E-invoicing system
RA tax payers search system
Online notification system
Online correspondence system
Law-abiding Taxpayers Registration System
Tax calendar
E-mail delivery system
Call center /Hot line
Electronic system of label attribution
Rate the quality of the service mentioned in Other.
Does the electronic system of services having been introduced by tax authorities promote the fulfilment of all of the tax obligations?
Now the calculation of taxes is simpler and easier than it was three years ago
Now tax payment procedures are simpler and easier than they were three years ago
Now tax report submission is simpler and easier than it was three years ago
Has automation of tax administration functions that have taken place in the course of the recent three years led to decrease in face-to-face contacts and communication between taxpayers and tax authorities that as such were required and imposed in the pas
Has automation of tax administration functions that have taken place in the course of the recent three years resulted in reduction of costs (administrative costs) for taxpayers to run a business?
Consolidated Treasury account for all types of taxes
Automatic transfer of the overpaid tax amounts under one tax type to the repayment of another type of pending tax liabilities
Possibility to pay taxes electronically
Consolidated Treasury Account for all types of taxes
Automatic transfer of overpaid tax amounts under one tax type to the repayment of another type of pending tax liabilities
How do you rate, in general, the initiatives undertaken by tax authorities over the last three years for the improvement of tax administration (introduction of various e-services, simplifications in tax calculation, etc.)?
Since July 1, 2018, the eligibility of providing official tax-related clarifications has been transferred from SRC to the RA Ministry of Finance that is responsible for developing state revenue policy and legislation. To what extent do you agree that it w
The Horizontal Monitoring System is evidently a useful tool in terms of simplification of tax administration and communication with tax authorities and we will join this system
Topics included in the Curriculum of the SRC Training Center are always pertinent/up-to-date
Dissemination of information about seminars is quite effective
The trainers are professionals and the answers to the questions posed are explicit and complete, as a rule.
The SRC training courses are more useful and effective than those of similar services providers of the private sector
Call Center services are accessible; actually, the phone calls are promptly responded.
The specialists who respond to the calls are professionals who answer the questions in a clear and explicit manner
The responses provided by the Call Center are effective so that there does not emerge a further need to apply to tax-related consulting companies
The Call Center has a FAQ list and it promotes the quick categorization of questions received and provision of the same /identical answers
Separation of activity of service centers from inspection and tax collection activities raised the effectiveness of and confidence towards tax administration
Information posted on the walls of service centers is regularly updated; taxpayers can use that information for assessing the tax consequences of their transactions
Service centers have a queue control panel and it promotes quality service provision
Service rendering specialists serve as public service providers rather than representatives of inspection and punitive unit.
For expressing their opinion on customer service quality, taxpayers usually use anonymous evaluation equipment installed at service centers
Tax information terminals available at service centers are functional and are used by taxpayers and service center specialists for tax operations
The availability of Consolidated Treasury Account enables accessing 24/7 online information on taxpayers’ tax obligations/responsibilities.
Thanks to this account, non-formal claims / exhortation by tax authorities for overpayments are ruled out, because additional payments are not considered as state budget revenue.
Thanks to the Consolidated Account, the mechanisms for recalculations done as a result of accurate reports submission, and calculation of penalties for overdue liabilities have been simplified.
Are those who carry out tax administration (taxpayer service centers, those who perform data processing, analysis and monitoring, departments/units that apply tax audits and other means for influence) professional and honest while performing their functio
What are your main sources of receiving information about the changes in tax system/procedures?
Please mention, what is the preferable and most reliable way of receiving information from a tax body? [FIRST RESPONSE]
Please mention, what is the preferable and most reliable way of receiving information from a tax body? [SECOND RESPONSE]
Please mention, what is the preferable and most reliable way of receiving information from a tax body? [THIRD RESPONSE]
Control over the regulations on transactions/payments using foreign currency on the territory of Armenia
Application of accounting software
Application of cash transaction limit
Implementation of preliminary investigation and probe
Control over involvement in entrepreneural activity without state registration and/or without a license (illegal activity)
What new services do you think should be delivered by the SRC?
OR deliver the existing services in the following way
Please, tell me, did any tax inspection (study) take place in your organization/ business during 2017-2018?
Complex Tax Inspection
Based on the application about VAT return or clearing
Cross checking
Checking of any unregistered employees
Checking of cash receipts
Was the inspection of accuracy of the relationship with the state budget in the scope of the annual plan approved by the tax body?
What was the ground for the inspection out of the plan?
Please, mention to what extent you are informed about your rights related to the tax inspections (studies, measurements) using a scale of 1 to 5, where ‘1’ means “Completely not informed” and ‘5’ means “Fully informed”?
Please, mention to what extent you are able to exercise your rights using a scale of 1 to 5, where ‘1’ means “Completely unable” and ‘5’ means “Fully able”?
Which of the below items are the negative sides of tax inspections for your business.
Which of the below items are the positive sides of tax inspections for your business?
Have you ever expressed your disagreement about the results of tax inspections?
Presented disagreement on the draft inspection act
Presented objection on the inspection act to the appeal commission of the tax body
Turned to the court
Expressed the dissatisfaction in friends company
During the discussion about the draft inspection act
In the process of appealing the inspection act in the Appeal Commission of the SRC
During the court trial
Are you aware that according to the legislation, tax inspections and investigations are carried out through a domestic software program within SRC based on the assessed risk indicators?
Do you agree that the risk indicators assessment activity through the software program is carried out fairly and impartially according to the procedure established by Law and specially defined methodology?
Have you received a notification from the RA SRC Monitoring Center stating that your (taxpayer's) behavior has a risk of transactions done through cash registers and (or) settlement documents?
Have you accepted (agreed on) the credibility of the notified risks on those transactions that were identified as a result of inspection?
Would you like to receive notifications from the RA SRC that will expose to you the risks related to your activity, enabling you to eliminate the reasons that generate those risks in a work routine format?
Analysis mentioned in the internal study records sent to taxpayers is appropriate for at least half of the cases
The quality of the internal study records has increased over the last two years. There are rare cases among them that are formally sent.
In response to internal study, taxpayers' arguments are taken into account by the employees of tax bodies, through feedback and verbal or written communication included.
Charges for tax liabilities amounts, applying ban and forced taxation works are clear, fair, and are equally applied for all
Who is responsible for accounting in the organization?
Who is responsible for accounting and reporting in the organization?
How many permanent accountants do you have?
Other
Do you use the service of a paid consultant? Tax consultant
Do you use the service of a paid consultant? Customs consultant
Do you use the service of a paid consultant? Legal consultant
Do you use the service of a paid consultant? Business consultant
Do you use the service of a paid consultant? Auditor
Do you use the service of a paid consultant? Accountant
According to rough calculations, how much do you spend per year for maintaining accounting, preparing financial and tax reporting?
How much money do you approximately spend yearly on trainings on accounting and tax topics?
How would you characterize the financial position of your company/business in the previous fiscal year?
How would you describe the perspectives of your organization/business over this and the upcoming two years?
End of interview; hour
End of interview; minute
The highest educational degree received
Gender
Age
Turnover
Taxing regime