LEGAL PECULIARITIES OF EVASIONS OF TAX, FEES AND OTHER CHARGES

The article is devoted to some peculiarities of evasion of taxes, duties or other obligations under the criminal legislation of the Republic of Armenia. Based on the  study  the author concluded that the fact of the  incorrect calculation of the amount of tax payable to the budget, does not entail criminal liability, if it has been proven that there is an error in the calculations.

Furthermore, the fact of not providing the documents on time, or the inclusion of false information in the documents, does not automatically constitute a crime.

Moreover, if only one type of tax wasn’t paid, it can also be fee or other mandatory payment, the act must not be qualified under the Art. 205 of RA Criminal Code.