RA Human Rights Defender received application-complaints related to the constitutionality of some provisions of RA Law on Income Tax and the Government decision adopted on their basis.
The mentioned law, stipulating provisions on determination and payment of income tax, does not provide sufficiently precise definitions to certain terms. As a result, those terms are defined by an act having lower legal effect, namely a Government decision. Additionally, the law does not provide for the possibility of defining the respective terms by a Government decision.
It was revealed that in the existing situation there are difficulties in the implementation of organizations’ right to property from the perspective of guarantees under the Constitutional.
An application was filed to the Constitutional Court with a view to resolving the issue revealed as a result of comprehensive analysis of the legislation.