CITIZEN CHALLANGES WRONG CALCULATION OF TRANSPORT PROPERTY TAX BY PREFECTURA
Noyan Tapan
Aug 2, 2007
YEREVAN, AUGUST 2, NOYAN TAPAN. The statement of claim of citizen
Artyom Darbinian with regard to wrong calculation of the transport
property tax made by the prefectura was heard in the Court of First
Instance of the Ajaphniak-Davtashen communities of Yerevan with judge
Arthur Smbatian at the head on August 1. According to the plaintiff,
on account of the mistake made by the prefectura the property tax of
the "BMW 530i" car produced in 1994 was calculated 23 608 drams more
for 2006-2007. The plaintiff also challanged the illegality of the
penalty of 12 608 drams included in the above-mentioned additional
sum: according to the plaintiff, this sum has arisen on account of
the tax-payer’s not being informed by the order established by law.
The plaintiff called the court’s attention to the circumstance that
the RA Law on "Property Tax" has been infringed in the prefectura
of the Davtashen community , according to which in case a car
engine picks up speed not higher than 120 horesepower, 200 drams
is levied for each horsepower, and in case of 121-250 horsepower,
24 000 drams plus 300 drams for each horsepower, beginning from the
121st horsepower. Whereas, the prefectura has decided to levy 300
drams for each horsepower in case of 210 horsepower.
Marine Khachikian, a representative of the prefectura, objected to
this statement of claim, mentioning that the calculation of property
tax and the development of the information data of the property tax
is obligatorily implemented by the "Orakl" program provided by the
RA State Tax Service by an automatized order. She also considered
the plaintiff’s statement of claim concerning the illegality of the
penalty to be a groundless one: the representative of the respondent
side cited the provision of the RA Law on "Property Tax", according
to which "The handing-in of a notice later than the specified date or
the not handing-in of a notice does not completely exempt a tax-payer
from performing his or her tax duties." The plaintiff opposed to
this statement, saying that there is no word about penalties in the
above-mentioned law.
The Court of First Instance of the Ajaphniak-Davtashen communities
will bring in a verdict concerning this case on August 7.