A citizen applied to the Human Rights Defender with a view to abolishing the fines imposed on his son for importing a car from the Russian Federation to the Republic of Armenia.
According to the Applicant, while registering the car, they were informed that pecuniary fines had been imposed on his son by the State Revenue Committee by the Government. The decision on the administrative sanction was substantiated on the ground that after importing the car, the citizen, as a sole entrepreneur, submitted the import declaration to the tax authorities after the specified deadline.
The citizen claimed that his son had not submitted any declaration and that he is not a sole entrepreneur.
Within the framework of examination procedure at the Human Rights Defender’s Office it was revealed that the citizen who had been fined as a sole entrepreneur, was not registered in the Agency of the Public Register of Legal Entities of the RA Ministry of Justice. Moreover, the registering authority’ signature in the declaration was missing.
As a result, the State Revenue Committee found that the fine imposed on the citizen was invalid, because a person does not have an obligation to submit tax declaration in case of importing one car.