Precedent decision of the RA Court of Cassation on fixing the facts of non-recruitment of an employee

Dear Colleagues, On February 23, 2023, the RA Court of Cassation made a relevant decision on the necessity for the individuals conducting the check to follow the procedure established by the RA legislation when fixing the fact of failure to hire an employee in writing per the RA legislation. As a result, the Law on the Small Taxpayers Inspection Unit of the SRC and, as a consequence, the decision of the SRC Tax and Customs Appeals Commission was invalidated. To find out more details and get a consultation, you can contact us at 093 12 30 08.