The elucidation made by the state tax service adjunct to the government of the Nagorno Karabakh Republic about the point of view expressed by the head of the party in the second congress of the <> party.

    We find it necessary to mention that the point of view expressed by the head of the party Hayk Khanumyan in the second congress of the <> party is too far from the reality and it is evident that it has an aim to cause a negative attitude and distrust 

   If to be aware with the tax legislative and administrative reforms realized during last several years it will be quite evident to understand  that the made estimations are just announcements which have no basis.

   There is being kept an open policy in respect to  small business  in the state, which has an aim to create favorable conditions for their activities. Today a  small enterprise works with the tax simplified systems - with fixed and  patent fees and trade tax taxing regimes, the envisaged taxing rates of pay of which are quite privileged and are significantly lower from the rates of pay existing  both in the Republic of Armenia and in the regions. Moreover the sizes of the fixed fees of  750 small subjects paying fixed fees in the trade and service spheres have not been subdued to any changes since 1999. The number of verifications was also brought to the minimum, just 6 verifications were realized in 2011, 3 verifications in 2012 and just only 1 verification with the results of 9 months, 2013  in above mentioned spheres and there were spent no verifications at all  at about 350 entrepreneurs  paying patent fee.

    Due to the undertaken reforms the communications with the tax body have become easier for the small enterprise, the number of the reports presented to the tax bodies and their presenting periodicity have been decreased.

    What refers to the general business environment formed in the state, it is important to mention here that both the existing rates of pay and tax exaction principles are definitely favorable for the business development. Moreover there exist different privileges in the state for the development of agriculture, reprocessing industry, house-building and some other spheres. Still in 2008 there was decreased the rates of pay of penalties for softening  the redtape and in 2011 the tax payers who accumulated obligations during years got an opportunity to form tax obligation paying schedules getting free from the payment of some part of the before accumulated penalties and fines.

   It is impossible not to note the decrease of the business visits in vain, which is the result of passing to the purposefull, addressed verifications from the common solid ones. For example if we observe the verification dynamics done referring to the interrelation rightness with the budgets of last three years, we will see that there were done 557 verifications in 2010,  297 verifications in 2011, 180 verifications in 2012 and in 9 months, 2013  125 ones.

    We are sure that the brought facts are enough to estimate the NKR tax field’s  positive influence on the business and mainly on the small business.

     The government and mainly the tax body will be consistent to provide stable, fair and simple process for business in the state, and we think that making groundless announcements being not informed about tax service is not useful for the society.