LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2017 No. ZR-298

About introduction of amendments to the Law of the Republic of Armenia "About bankruptcy"

Accepted by National Assembly of the Republic of Armenia on December 21, 2017

Article 1. In the subitem "v" of Item 1 of part 2 of article 3 of the Law of the Republic of Armenia of December 25, 2006 of ZR-51-N "About bankruptcy" (further - the Law) the words "or other obligatory payments" shall be replaced with words ", other payments".

Article 2. In article 6 of the Law:

Regarding 1 word of "other obligatory payments" and "obligatory other payments" shall be replaced with words 1) "other payments";

2) the last offer of the last paragraph of part 2 to state in the following edition: "In the amount of the requirement (requirements) also the expenses connected with implementation of enforcement proceeding, and the obligation on the value added tax arising from realization of property, the excise tax, the receipts tax, ecological tax are estimated (in sense of this Law the tax liabilities arising from realization of property).".

Article 3. To exclude the word "state" from the Item of part 3 of article 11 of the Law, and the words "financial statements" shall be replaced with words "tax calculations".

Article 4. To exclude from item 4 of part 1 of article 15.5 of the Law of the word "obligatory".

Article 5. Regarding the 2nd article 19 of the Law of the word "on clarification of availability of overpayments on taxes and obligatory payments" shall be replaced with words "justification of the amounts which are subject to transfer into the single account and passers".

Article 6. Regarding 1 article 30 of the Law of the word "the indirect taxes received from realization" shall be replaced with words "the tax liabilities which arose from realization of property".

Article 7. In article 39 of the Law:

To exclude 1) from part 2 of the word "and obligatory";

The Item "and" of part 5 to state 2) in the following edition:

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