of June 26, 2018 No. ZR-338
About modification and amendments in the Tax code of the Republic of Armenia and about modification and amendments in the Law of the Republic of Armenia of December 21, 2017 ZR-266 "About modification and amendments in the Tax code of the Republic of Armenia"
Accepted by National Assembly of the Republic of Armenia on June 21, 2018
Article 1. Regarding 1 article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code):
The word "VAT" shall be replaced with words 1) in Item 10 "value added tax", and the word "appeals" - the word of "protest";
To add 2) with Items 64-66 of the following content:
"64) the documents which are subject to the obligatory notification - the documents provided by the Code and the law, accepted within the administration (except for tax audits and studying) performed by tax authority as by paper method, and through electronic system (in particular, protocols, instructions on arrest, decisions, notifications);
65) acceptance by the document through electronic system - acceptance and approval by electronic method of the documents which are subject to the obligatory notification, using automated control systems, and compliance of the original of these approved documents on external form - the electronic document is ratified by the digital signature of the corresponding official accepting them;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.