Amendments to the general descriptions of risk criteria for complex tax audits

Dear Colleagues, Amendments are made to the methodology for conducting risk-oriented comprehensive tax and transfer pricing audits and the general description of the criteria for determining risk within the activities of a tax authority. In particular, risk assessment will be carried out through the risk system based on the data of calculation documents, as well as unusual (abnormal) calculation indicators as a result of analyzing the database of the RA State Revenue Committee using artificial intelligence and machine learning tools. To find out more details and get a consultation, you can contact us at 093 12 30 08.