The State Revenue Committee attaches importance to the timely return of refundable debit amounts to taxpayers and continues to follow-up efforts to make the process more efficient. As a result of the submission of value added tax calculations, in some cases, the taxpayer may have a refundable amount, which can be returned to him or offset against other tax liabilities in accordance with the law. So. And the entrepreneur can dispose of these funds at his discretion for expenses, investments, business development or other projects. Thus, in the months of January-August 2026, in total, 205.5 billion drams of debit money was returned to 3588 taxpayers in 9793 cases, and in 2025 in the same period, 2458 taxpayers received a debit amount of 176.4 billion drams in 5951 cases. Compared to the same period of the previous year, the amount returned in 2026 increased by 29.1 billion drams or 16.5%, and the number of cases increased by 3078 or 64.6%. s. An increase in self-reimbursable amount From January 1, 2025, according to the RA Government's decision N155, based on the results of each reporting period, in case of VAT calculation and not being considered risky according to the established criteria, The amount to be paid is deposited into the taxpayer's joint account within one day, without examination and automatically. As a result of the development, application and continuous improvement of the appropriate methodology of the government's risk criteria, 62.3 billion drams were automatically returned to taxpayers in 5,286 cases during the eight months of 2026. and in the same period of 2025, the indicators of automatic return amounted to 1202 cases and 10.4 billion drams. Thus, the number of automatically returned cases increased by 4084 or 339.8%, and the compensated amount by 51.9 billion drams or 498.6%. In 2026, a total of � The share of self-employed returns in the amount returned was 30.3% instead of 5.9% last year. in the total number of cases, the weight was 54.0% instead of 20.2% of the previous year. At the same time, there will be automatic refunds in June, July and August 2026. The specific weight of the amounts in relation to the total returned amounts was 44.5%, 37.5% and 59.5%, respectively. The increase in the automatic refund rate indicates the improvement of the tax discipline of VAT payers and the continuous improvement of the process of submitting tax calculations in accordance with the requirements of the law.