Open questions on fiscal.am

This page is what fiscal.am writes when the public trail goes cold. We try to source every fact on this site to a primary document — a decree, an order, an SRC-published list. When that source isn't out there, we'd rather flag the gap than paper it over with a confident guess. Below is the running list of what's missing today, where it shows up on the site, what we already tried, and what would close it.

If any of these are in your daily reach — you file with SRC, you've seen the internal lists, you deal with G-Solutions in person — and you can share what's true, tell us. We'll update the relevant page and trim the entry off this list, with a thank-you.

1. Address of «Ջի Սոլյուշնս» SNCO (G-Solutions)

Where it shows up. Getting a cash-register model approved instructs vendors to hand-deliver two physical samples of every model to G-Solutions, but doesn't give the actual address. The institution profile is also missing the registered office.

What we tried. src.am, e-register.am, e-gov.am, gov.am, spyur.am, azdarar.am direct lookups; Armenian and English search variants; arlis.am full-text search.

What would close it. SRC's own SNCO directory page (if there is one); the establishing 2024 government decision text (if it lists the registered office); G-Solutions' e-register.moj.am profile when found by TIN.

2. Current member list of the SRC cash-register working group

Where it shows up. Getting a cash-register model approved describes the working group that evaluates new models. It's standing (not ad-hoc) and appointed by a separate SRC chair's order, but the current member list isn't in our hands.

What we tried. src.am "Internal Legal Acts" listing, N 812-Լ itself (which only references the appointing order, not the names).

What would close it. The actual SRC chair's order appointing the working group — likely a separate N __-Լ order, possibly re-issued periodically. SRC press releases occasionally name members at induction time.

3. Founding government decision number for «Ջի Սոլյուշնս» SNCO

Where it shows up. The institution profile currently cites SRC chair's charter-approval order N 321-Լ (21 March 2024) as the founding act, because that one we can verify firsthand. The earlier government decision that legally created the SNCO (a few weeks before the charter approval) we couldn't pin down to a specific number from primary sources.

What we tried. arlis.am search, e-gov.am gov-decrees lookup by number+year+letter, gov.am decrees, Cabinet press releases for February 2024 on primeminister.am.

Came close. A search-engine summary mentioned N 258-Ա of 23 February 2024; we couldn't fetch the act itself for direct verification, so it's not in the page.

What would close it. The 23 February 2024 Cabinet meeting agenda or its decisions list with the act text linked, or a direct arlis.am page.

4. Whether a separate SRC chair's order on authorised servicers exists

Where it shows up. The entire premise of Becoming an authorised cash-register servicer is that an equivalent of order N 812-Լ — but for servicer registration — is implied by Government Decree N 1976-Ն, yet doesn't appear in src.am's "Internal Legal Acts" index.

What we tried. src.am full-text, arlis.am, irtek.am, several Armenian-language search variants.

Came close. A petekamutner.am mirror via Internet Archive recovered four historical SRC servicer-list PDFs (2018archive, Nov 2020archive, Mar 2021archive, Aug 2021archive). All four are bare lists without cover page, preamble, or signature; none cites a chair's-order number as authority. Strong negative evidence that no separate normative-act exists in the same shape as N 812-Լ — the published lists are the formal artefact. Documented in How CR certification took shape.

What would close it definitively. A binding written reply from SRC via the official clarifications portal to confirm this isn't an artefact of incomplete public disclosure.

5. Current SRC form codes for cash-register registration (U6 successors)

Where it shows up. The glossary entry for the U6 form notes that SRC periodically changes form codes and field sets; we don't have a clean public list of the currently-active codes.

What we tried. file-online.taxservice.am — the active form templates are behind a login. SRC's public pages don't list them either.

What would close it. A logged-in screenshot of the current form catalogue, or an SRC document that lists the active 2026 codes for cash-register registration.

6. Who writes the Armenian fiscal-protocol adaptation for OEM firmware

Where it shows up. Same cash-register models page. Every hardware entry's Software row carries the note "vendor firmware; the writer of the Armenian fiscal-protocol adaptation is not publicly attributed." This is typically a distinct party from the OEM: either the OEM itself for the Armenian market, the local conformity-assessment holder, or a third-party integrator. It's a load-bearing question for telling apart vendors with their own engineering capacity from pure resellers.

What we tried. Vendor product descriptions, ARMEPS contracts, public job postings — none explicitly attribute the adaptation work.

What would close it. A written SRC reply via the clarifications portal, or vendor product pages naming the integration team.

7. When did the receipt-back lottery actually end

The cash-register receipt-back lottery is documented end to end from its 2008 creation (N 1330-Ν) through the 2014 K-Telecom (VivaCell-MTS) tender award, but its termination is missing from the public record we can reach. The current technical-requirements decree N 1976-Ν of 2020 makes no mention of it; current Armenian tax-info sites don't either; and the 2014 prize batch was finite. But we cannot point to a specific decree repealing N 891-Ν of 2013, nor confirm whether the programme wound down through inaction or formal abrogation.

What would close it. A reference to a decree repealing N 891-Ն, or a written SRC reply confirming the operational programme has ended and the formal date.

8. Do FX exchange points dual-fiscalize, or do they live entirely outside SRC's ՀԴՄ regime

Where it shows up. The other cash-register regime documents that since 2005 the Central Bank — not SRC — sets the equipment-approval procedure (CBA Board decision N 90-Ն of 3 March 2005) for licensed FX exchange points. CBA Regulation 10 (N 138-Ν of 15 May 2007) requires every exchange point to have "computer equipment and/or a cash register machine". What's not clear from the public record is whether the cash register at a licensed exchange point is also SRC-fiscalized — wearing two regulatory hats — or whether the financial-operations exemptions from Tax Code Articles 380-381 mean it lives entirely outside SRC's ՀԴՄ regime.

What we tried. Tax Code articles on cash-register exemptions; arlis.am text of Regulation 10; accountant.am Q&A on FX licensing; CBA's old exchange-points landing page and the public licensing guide PDF; CBA Board decisions 444-Ν (2005), 138-Ν (2007), 181-Ν (2016).

What would close it. A written SRC reply via the clarifications portal on whether equipment approved by CBA under N 90-Ն also requires SRC fiscal registration; or a CBA reply confirming that FX equipment reporting (the form-13 electronic registration journal) is fully separate from the SRC fiscal stream.

9. The verbatim current text of CBA decision N 90-Ν

Where it shows up. Same page. We have the title, date, and authority of N 90-Ν confirmed from multiple secondary citations (including Article 15 of Regulation 10), and we know it is still operationally referenced as of the most recent Regulation 10 amendment (N 181-Ν, 25 October 2016). We do not have the actual clause-level text — the arlis.am PDF for this decision is fontless and standard PDF extraction fails on it.

What would close it. The clause-level text — either directly from arlis.am (a clean re-rendered PDF), from CBA's own publication, or from a CBA reply confirming whether N 90-Ν has been formally superseded after 2016 by any later act.

10. Whether CBA maintains a public list of approved FX equipment

Where it shows up. Same page. SRC publishes its approved-ՀԴՄ models list openly at src.am; the CBA equivalent (if one exists) is not visible from the public arlis.am or cba.am pages we could fetch.

What we tried. old.cba.am exchange-points page; CBA Publications index; CBA Board-decisions index; arlis search.

What would close it. A direct CBA reply confirming whether device-by-device approval under N 90-Ν is recorded against a public registry; or the link to that registry if one is published.

11. Directors of the SNCO «Cash Register Implementation Office» across 2012-2021

Where it shows up. Gagik Muradyan's profile documents one director, confirmed at one moment (August 2013), with no biographical depth. The same SNCO is documented at the regulator chain as the institutionally cross-domain body whose 9-year run (Nov 2012 – Dec 2021) covered the founding under PM Tigran Sargsyan, the February 2019 liberalisation under SRC Chair Davit Ananyan, and the December 2021 dissolution. We do not know who directed the SNCO at either of those two pivotal moments, nor whether Muradyan was still in role.

What we tried. Deep-research pass (98 sub-agents, 16 sources) located only the August 2013 Hetq pairing of Muradyan with the SNCO directorship. Wider press archives (Aravot, Armenpress, Shamshyan, Hhpress) cover the institutional events without naming a director.

What would close it. Direct lookup on azdarar.am (the state gazette where SNCO director appointment / dismissal decisions are published); the arlis.am text of the founding decree N 1419-Ն (8 Nov 2012) and the December 2021 dissolution decree; the SNCO's legal-entity profile on e-register.moj.am if it carries a director history.

12. SNCO dissolution: the unpaid-commissions figure

Where it shows up. The SNCO entry states the December 2021 dissolution decision forgave ~192 million drams in unpaid commissions. Our deep-research pass surfaced a different figure — 145.29 million drams in penalties calculated as of 12 October 2021, owed by organisations providing technical maintenance for cash registers, per Shamshyan's coverage of the dissolution.

Why it matters. These two numbers may both be correct — they describe different items (forgiven SNCO unpaid commissions vs penalties owed by external maintenance organisations) — or one may be wrong. Until we can read the dissolution decree text directly, the discrepancy should be visible.

What would close it. The arlis.am text of the 30 December 2021 dissolution decision (decision number not yet located either), with its annex listing the specific debt items forgiven.

How this list is maintained

When we resolve an entry, we update the relevant page and remove the item from this list. When a new gap surfaces during research, we add it. The list is meant to be small. If it isn't, we're either going faster than we should — or someone has just sent us a lot of help.