The main goal of the adoption of the project is the further digitization of the Control cash register system, the expansion of the fields of application of the electronic cash register, and the provision of its possibility to be used as an alternative to the conventional cash register. Hamlet Sahakyan, Deputy Chairman of the State Revenue Committee of the Republic of Armenia, said this while presenting the draft law “On Making Additions and Amendments to the Tax Code of the Republic of Armenia” for discussion in the first reading.
The project proposes to unify all the provisions related to the cash register and the electronic cash register, which can be applied in the case of both instruments. It is proposed to establish an authorizing norm by which the Government will define the technical requirements of the electronic control cash register, the mandatory validity conditions for its registration, deregistration, the electronic receipt generated through it, the requirements submitted to the website or electronic application, the electronic trading platform, the rules for the use of the electronic control cash register, as well as the electronic control cash register on behalf of another taxpayer. the procedure for applying the machine and generating an electronic receipt.
Another amendment proposes to define the spheres of activity, cases and periods when the use of an electronic control cash register is mandatory by organizations, individual entrepreneurs and notaries when selling, performing works or providing services.
Sergey Bagratyan, a member of the NA Standing Committee on Economic Affairs, presented the positive conclusion of the committee.
The project was discussed at the regular session of the National Assembly on June 17 and was adopted in the first reading.
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