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By No. 445-N decree of  State Revenue Committee of the RA, dated 26.12.2012, is set that in the absence of internet connection, in case of software failures, except for income tax calculation and application for the registration, taxpayers may submit Reports by hard copies according to the order and terms set by the legislation, write out tax invoices by filling in the forms of tax invoices, received by tax authorities and conduct accounting for the accompanying documents in the corresponding books of delivered or transported goods, products registration (accounting), accounted and stamped by tax authorities.

By No. 1096 Decree of RA Minister of Finance, dated 12.02.2012 "Internal Audit Regulation Template" is approved. 

Package of changes in tax legislation was published in the RA official gazette N 66, dated 28.12.2012.