LAW OF THE REPUBLIC OF ARMENIA

of May 30, 2015 No. ZR-40

About modification and amendments in the Law of the Republic of Armenia "About the organization and conducting checks in the Republic of Armenia"

Accepted by National Assembly of the Republic of Armenia on May 7, 2015

Article 1. In Item 3 of article 1 of the Law of the Republic of Armenia of May 17, 2000 ZR-60 "About the organization and conducting checks in the Republic of Armenia" (further - the Law):

Words "the seventh paragraph" shall be replaced with words 1) "the eighth paragraph";

2) the first offer of the fifth paragraph after words of "cameral research" to add with words "(except for the case provided by the sixth paragraph of this Item)";

To add 3) with the sixth paragraph of the following content:

"If as a result of the cameral (office) research conducted by tax authority it becomes clear that the taxpayer from turnover during any accounting period violated requirements of part 1.1 of article 7 of the Law of the Republic of Armenia "About the receipts tax", then the tax authority in the form established by higher tax authority constitutes the protocol on violation in which are specified:

1) number of the protocol, year month, day of creation;

2) position, name, surname of the officials who performed research;

3) full name and accounting taxpayer number of business entity;

4) the accounting period (periods), as a result of which studying (which) violation was revealed;

5) the description of violation of requirements of part 1.1 of article 7 of the Law of the Republic of Armenia "About the receipts tax".

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