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State Revenue Committee adjunct to the RA Government submitted an act against ‘Haypost’ CJSC on 01.04.2012. According to the act purchases have been made in cash from postal department No.5 and no ECR receipts were given. ‘Haypost’ CJSC disagreed with the act content saying that the operations were made on the subject of signing subscription agreements on communication services and selling payment cards.  Let us note that recharging cards of different mobile operators were sold.

‘Haypost’ CJSC applied to the court asking to consider the act as invalid. State Revenue Committee and Tax Inspectorate for Big Taxpayers made a counter claim and demanded that ‘Haypost’ CJSC must pay 300,000 AMD.

According to 19.10.2010 decision the RA Administrative Court satisfied ‘Haypost’ CJSC’s claim and rejected the counter claim of SRC and Tax Inspectorate for Big Taxpayers.

The case was examined in the RA Administrative Court of Appeal on 19.04.2011 and a decision was made to reject the appeal and leave the decision of 19.10.2010 unchanged.

But Tax Inspectorate for Big Taxpayers did not agree with the decisions of first two courts and appealed to the Court of Cassation.

The Court of Cassation concluded that ‘Haypost’ CJSC carried out retail trade and performed cash operations without using ECRs. Therefore the act of 01.04.2010 submitted by the State Revenue Committee is a lawful administrative document.

The Court of Cassation satisfied the claim and rejected ‘Haypost’ CJSC’s appeal. The Court also satisfied the claim of the State Revenue Committee and decided to charge ‘Haypost' CJSC 300,000 AMD in favor of the Republic of Armenia. In addition, ‘Haypost’ CJSC will pay 6,000 AMD for counter claim application and 30,000 AMD for state duty paid for cassation appeal to the State Revenue Committee.