LAW OF THE REPUBLIC OF ARMENIA

of January 12, 2018 No. ZR-23

About entering of amendments into the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on December 20, 2017

Article 1. ZR-407-N "About Tax Service" (further - the Law) to add part 2 of article 28 of the Law of the Republic of Armenia of July 3, 2002 with item 4 of the following content:

"4) at the expense of the amounts received from satisfaction of the return requirements imposed on the officials performing Tax Service in the procedure established by the law.".

Article 2. To add part 3 of article 28 of the Law with Items 7-9 of the following content:

"7) for the indemnification caused as a result of the administration of tax authority or officials performing Tax Service (except as specified return of the amounts collected in the government budget from the corresponding acquisition accounts in the government budget);

8) for recovery of the funds allocated from reserve fund of the Government of the Republic of Armenia or other means of the government budget of the Republic of Armenia in the case specified in part 3.1 of this Article;

9) for the other directions established by the Government of the Republic of Armenia.".

Article 3. To add article 28 of the Law with part 3.1 following of content:

"3.1. In case of insufficiency of fund the harm done as a result of administration of tax authority or the officials performing Tax Service is compensated at the expense of means of reserve fund of the Government of the Republic of Armenia or other means of the government budget of the Republic of Armenia. The funds allocated for this purpose from reserve fund of the Government of the Republic of Armenia or other means of the government budget of the Republic of Armenia are recovered at the expense of means of reserve fund according to the procedure, established by the Government of the Republic of Armenia.".

Article 4. To add article 28 of the Law with part 3.2 following of content:

"3.2. The procedure and first priority of use of fund establishes the Government of the Republic of Armenia.".

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