The decision on the confiscation of the property that is the subject of a tax offense will be made after the entry into force of the administrative act recording the fact of the offense. The relevant decision was adopted at the September 17 session of the Government of the Republic of Armenia. It is noted that according to the current regulation, the decision to confiscate the property is made earlier than the administrative act recording the fact of the offense. It is emphasized that the current sequence of steps often has a negative impact on the effectiveness of the examination. It is clarified that in case of detection of a tax offense, the tax control official must immediately make a decision to place a lien on the given property. The decision must contain a note on the criminal responsibility for committing an illegal act against the prohibited property.