Complaints were addressed to the Human Rights Defender regarding
the working procedure of the Appeals Commission of Tax and Customs Authorities.
According to the complaints, citizens that submit application-complainants
are often not informed about the decision made with regard to their complaint,
which causes an expectation that the complaint is satisfied. Meanwhile, the Tax
Appeal Commissioner’s decision enters into force on the next day of its
adoption, while it is provided to the complainant within three working days.
With the purpose of guaranteeing the right to proper
administration and principle of legal certainty, the Defender recommended to
prescribe a decision publication stage in the final stage of the Appeals
Commission’s administrative proceeding and to establish that the Appeals
Commission’s decision enters into force from the moment of its
publication.
Furthermore, in order to increase the transparency of the Appeals Commission’s
work, it has been recommended to establish online broadcast of the Appeals
Commission’s sessions by the example of the Procurement Appeals Board sessions,
thereby raising the level of objectivity and impartiality of the Commission’s
decisions. As a result, the public trust towards the institution of pre-trial
appeal will also be reinforced. An exception may be prescribed for the cases
when the complainant refuses to use the aforementioned opportunity. The recommendations
were sent to the RA State Revenue Committee.
Հայերեն
