YEREVAN, DECEMBER 19, NOYAN TAPAN. New types of cash register tapes must be used in Armenia starting from January 1, 2009. The economic entities not to use such tapes will be fined: in case of revealing a violation for the first time, value added tax (VAT) payers will pay a fine of 150 thousand drams, non-VAT payers will pay a fine of 75 thousand drams. In case of two and more violations, the amount of the fine will be doubled. The deputy chairman of the RA State Revenue Committee (SRC) Armen Alaverdian announced this at the December 19 meeting with reporters. The coupons of new cash register tapes will be protected, with special numbers of casting of lots being available on their inner side. According to A. Alaverdian, cash register users can purchase tapes of the new type starting from December 22, from the points of sale in the building of the tax inspection of their place of residence or registration. The sale of tapes will be made only by invoices, and tapes are not subject to resale. Their price will not exceed 350 drams a roll. Another chairman of SRC, Artashes Beybutian denied the mass media-spread rumors about collection of advance payments by tax bodies. In his words, a tax body does not collect advance payments, it carries out current control of tax calculation and payments, and in case of revealing a violation, it draws up a report on check-up, and the sum of the tax liabilities unpaid due to the violation is transfered to the state budget.

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