Agency brief

The State Revenue Committee (SRC) is facing significant citizen pressure across three main areas: widespread informal labor and tax evasion on wages, systematic failure of retail businesses to issue cash register receipts (HDM), and severe financial distress among small and medium enterprises (SMEs) due to rigid tax enforcement during economic disruptions. Additionally, serious allegations of corruption and unprofessional conduct within the tax administration require immediate internal investigation. Addressing these issues demands a shift from passive, complaint-driven enforcement to proactive, risk-based audits, alongside close policy coordination with the Ministry of Finance and the Health and Labour Inspection Body.

Urgency signals

• High Frozen Bank Accounts and SME Liquidity Crisis

  SMEs report that immediate tax seizures and frozen bank accounts prevent them from paying wages or continuing operations during forced closures.

  Review active tax seizures on distressed micro-businesses and coordinate temporary relief or payment restructuring options.

  Evidence →
• High Integrity Allegations Against Tax Officials

  Specific allegations of bribery and corrupt 'old-system' offers by tax officials, alongside named complaints against appeals staff.

  Initiate immediate internal security and anti-corruption audits into the specified departments and named personnel.

  Evidence →

A request can support more than one focus area, so supporting counts do not sum to the submission total.

1. 01 Widespread Unregistered Labor and Wage Tax Evasion High First analysis period

   0 supporting requests

   Citizens report that employers systematically refuse to register workers to evade payroll taxes, leaving vulnerable employees without social protections or access to crisis support.

   • · Establish a joint enforcement task force with the Health and Labour Inspection Body to target systematic non-registration of employees. · Within 30 days
   • · Draft a simplified tax registration and compliance framework for self-employed craftsmen and unstable daily-wage workers. · Within 90 days
2. 02 SME Tax Distress, Deadlines, and Account Freezes High First analysis period

   0 supporting requests

   Closed or struggling micro-businesses face imminent bankruptcy due to upcoming VAT/profit tax deadlines and frozen bank accounts.

   • · Develop policy options with the Ministry of Finance for temporary tax payment extensions and penalty waivers for crisis-affected SMEs. · Within 30 days
   • · Draft a simplified tax registration and compliance framework for self-employed craftsmen and unstable daily-wage workers. · Within 90 days
3. 03 Widespread Failure to Issue Cash Register Receipts (HDM) Standard First analysis period

   0 supporting requests

   Citizens express frustration at widespread tax leakage, noting that retail shops systematically bypass cash registers.

   • · Initiate a targeted HDM compliance campaign in the Ararat region and the construction/auto parts retail sectors. · Within 30 days
4. 04 Tax Administration Integrity and Conduct Concerns High First analysis period

   0 supporting requests

   Specific allegations of bribery and dismissive administrative conduct undermine public trust in the tax authority.

   • · Launch an immediate internal investigation into the bribery allegations and specific conduct complaints against the appeals department. · Within 7 days
5. 05 Rental Income Tax Evasion Standard First analysis period

   0 supporting requests

   High rental prices in Yerevan are coupled with systematic tax evasion by landlords, leading to calls for targeted tax audits.

Coordination needs

• Health and Labour Inspection Body · SHARED_CASE_HANDLING

  Joint inspections are required to verify unregistered employees and enforce labor contract compliance.

• Ministry of Finance · POLICY_ALIGNMENT

  Policy alignment is needed to draft temporary tax relief, deadline extensions, or simplified tax regimes for self-employed craftsmen and distressed SMEs.

• Anti-Corruption Committee · SHARED_CASE_HANDLING

  Allegations of systemic bribery and corrupt offers by tax officials must be referred for independent criminal investigation.

• Ministry of Justice · SHARED_CASE_HANDLING

  Coordination with the Compulsory Enforcement Service is required to manage bank account freezes and asset seizures on tax-indebted businesses.

What not to overweight

Isolated complaints regarding high statutory income tax rates on low public sector salaries should not displace the urgent focus on systemic unregistered labor, retail tax evasion, and corruption allegations.