The tax inspection will fix not only the underpayment but also overpayment of tax, Deputy Chairman of the State Revenue Committee (SRC), Vakhtang Mirumyan, said in the parliament Monday, introducing the republic’s draft Tax Code.  

Currently, in case of underpayment, a report is drawn up, whereas overpayment a is accompanied by issuance of a certificate, which doesn’t require to return the money. Now the balance will be ensured on both sides, Mirumyan noted.

He declined to ascertain whether in this case the money will be returned or deduced from future taxes.