of December 30, 2016 No. ZR-260
About liquidation of the organizations and removal from the state accounting of the individual entrepreneurs who did not submit tax reports
Accepted by National Assembly of the Republic of Armenia on December 16, 2016
This Law extends to the organizations and individual entrepreneurs (further - taxpayers) who did not submit from January 1, 2013 to January 1, 2017 in tax authority any reports, calculations or declarations (further - the report), according to the data which are available in tax authority have no property (as regards the individual entrepreneur registered addressed to the individual entrepreneur) and on condition on January 1, 2017 as regards the income controlled by tax authority have no obligations or were not re-registered according to article 6 of the Law of the Republic of Armenia "About application of the Civil code of the Republic of Armenia".
In sense of application of this Article, the general tax liability of the organization and (or) the individual entrepreneur on condition as regards the income controlled by tax authority at the rate to ten thousand dram stops on January 1, 2017, and it is considered that the organization or the individual entrepreneur have no obligations as regards the income controlled by tax authority.
1. After creation of the preliminary list of the liquidated taxpayers specified in article 1 of this Law, tax authority till March 31, 2017 inclusive:
1) notifies liquidated (struck off the state register) taxpayers that they are included in the preliminary list;
2) the preliminary list liquidated (struck off the state register) represents taxpayers to the relevant authorized bodies of registration (recording) of property and (or) registration of the rights and restrictions for property.
2. Taxpayers within two months after receipt of the notification established in Item of 1 part of 1 this Article in writing inform tax authority on their exception of the list liquidated (struck off the state register) taxpayers.
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