LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2017 No. ZR-293

About introduction of amendments to the Law of the Republic of Armenia "About operational search activities"

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

Article 1. "About operational search activities" (further - the Law) to state Item 7 of part 1 of article 4 of the Law of the Republic of Armenia of October 22, 2007 to ZR-223-N in the following edition:

"7) the prevention, prevention, suppression and disclosure of violations of requirements of the legal acts assigning supervising powers to tax authority;".

Article 2. To state part 3.1 of article 40 of the Law in the following edition:

"3.1. The protocol constituted as a result of the investigation and search operations performed according to the procedure, established by this Law, is the basis for application of the measures of responsibility established for tax offenses by the Tax code of the Republic of Armenia in the following cases:

1) in case of identification of business activity without state registration (accounting) in the procedure established by the law or without taking into account in tax authorities (illegal activities);

2) in case of identification at performing illegal activities of the hired employees which are not drawn up the procedure established by the Legislation of the Republic of Armenia;

3) in cases of implementation of the activities which are subject to licensing according to the Law of the Republic of Armenia "About licensing" without license or implementation of the activities which are subject to the notification according to the Law of the Republic of Armenia "About the notification on activities implementation", without notice or uses of subsoil or natural resources without permission or without license (including in case of suspension of operations of the license or permission or the right to occupation the activities which are subject to the notification in the procedure established by the law);

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