LAW OF THE REPUBLIC OF ARMENIA

of March 30, 2018 No. ZR-262

About modification and amendments in the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on March 23, 2018

Article 1. In article 4 of the Law of the Republic of Armenia of July 3, 2002 ZR-407-N "About Tax Service" (further - the Law):

The sixth paragraph to state 1) in the following edition:

"functions of Tax Service - the functional obligations of tax authority on structural divisions approved by the Prime Minister;";

The word "higher" to exclude 2) from the eleventh paragraph.

Article 2. In article 8 of the Law:

Heading to state 1) in the following edition:

"Article 8. Tax authority";

Part 1 to state 2) in the following edition:

"1. Tax authority is the Committee of state revenues (further - tax authority). Tax authorities are structural divisions of tax authority.";

To add 3) with part 2.1 following of content:

"2.1. Direct management of tax authority is performed by the chairman of Committee of state revenues.";

4) parts 4 and 5 to recognize invalid.

Article 3. In the Law of the word "higher tax authority" and "tax authorities" in the corresponding case forms shall be replaced with words "tax authority".

Article 4. Add the law with Article 8.1 of the following content:

"Article 8.1. Investigating body

1. The investigating body is structural division of tax authority.

2. The investigating body will organize and performs the investigation of the crimes carried to investigative subordination of tax authority.

3. The head of investigating body is appointed and dismissed by the head of tax authority with the consent of the Prime Minister.".

Article 5. In article 9 of the Law:

The word "functions" to replace 1) in heading with the word "powers";

Part 1 to state 2) in the following edition:

"1. Tax authority:

1) is performed by tax administration according to the Tax code of the Republic of Armenia:

and. taxpayer registration;

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