Tuesday, July 9 2019 18:12

ArmInfo.Since June, the State Revenue Committee (SRC) has begun to apply tough measures against unscrupulous taxpayers - representatives of show business. This was  stated on July 9 at a meeting with journalists by the Chairman of the  State Revenue Committee (SRC) of Armenia David Ananyan.

According to him, to make these tough measures more targeted,  employees of the SRC study the individual behavior of each singer,  and inviting him in a personal letter invites you to a meeting in the  tax and customs committee. The personal letter sets out specific  facts regarding the events with their participation, and those  revenues that, according to the SRC were not declared.

As Ananyan assured, the SRC has all the necessary tools for drawing  up a letter indicating all the income received by the representative  of show business, but the agency does not refuse to assist the  National Security Service. "I think there are no tougher measures  than if a nominal letter is sent to the singer with the title of  Honored Artist and, in fact, he is charged with tax evasion following  last year's touring tour," Ananyan explained.

Back in September 2018, the head of the State Revenue Committee (SRC)  of Armenia, David Ananyan, called on representatives of the cultural  sphere to pay taxes in good faith. Already in December, the SRC  recalled that illegal business activity leads to criminal liability.  However, representatives of the Armenian "cultural establishment" not  only ignored the call of the tax authorities, but also some, in  particular the "stars" of the local showbiz, expressed their  indignation in plain language.

As head of the Methodology, Administration, Procedures and Services  Directorate Hrachya Muradyan of the RA State Directorate of Armenia  told ArmInfo correspondent, any income is subject to taxation. At the  same time, he was surprised by the ignorance of imperatives by  representatives of show business, since it has been operating since  1992. The general principle for all physical persons is this:  everyone is obliged to pay taxes on income received. It is one thing  when the tax agent in the person of the employer pays taxes to the  budget every month, and another when the physical persons are the  parties to the transaction. The latter are required before April 20  to submit a final annual income statement, where they will have to  submit only those incomes that are subject to income taxation.  Specifically, the following principle applies to show- business - pay  taxes depending on the tax regime in which they decide to work. If  the performer acts in the concert hall as a registered employee, or  in any restaurant under a contract of services for the services, then  the calculation of tax amounts will be automatically made by the tax  agent according to a general principle.  There is another mechanism  for the implementation of tax liabilities by representatives of show  business - by obtaining registration in the register of legal  entities as an individual entrepreneur (IP), a limited liability  company or another legal entity. Then he will be considered as a  person carrying out business activities, and, like everyone else,  will become payers of turnover tax or VAT. In particular, working in  the field of regulating the turnover tax will have to submit a  quarterly report and pay a 5% tax. But, if the performer,  entertainer, tutor, or other cultural worker works alone, he can  apply to the tax office, get an individual taxpayer number, as well  as a license for a self-employed person. Then, with an annual  turnover of up to 9 million drams, they will be exempt from taxes,  with the exception of import duties. From January 1, 2020, when  microenterprise comes to replace self-employed and family  entrepreneurship in Armenia, they will be able to pay only income tax  in the amount of 5 thousand drams with an annual turnover of up to 24  million drams.