LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2017 No. ZR-271

About modification and amendments in the Law of the Republic of Armenia "About budget system of the Republic of Armenia"

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

Article 1. In article 17 of the Law of the Republic of Armenia of June 24, 1997 ZR-137 "About budget system of the Republic of Armenia" (further - the Law):

Part 2 to state 1) in the following edition:

"2. The tax income are:

a) value added tax;

b) excise tax;

c) income tax;

d) income tax;

e) ecological tax;

e) road tax;

g) receipts tax;

h) patent tax;

i) customs duties;

j) payment for environmental management;

k) social payment;

l) pension payment;

m) obligatory payment for issue (prolongation of effective period) of permission to use of radio frequencies and obligatory payment for use;

o) obligatory payment for regulation of public services;

o) branded charges;

p) the penalties and penalty fee levied for violations of requirements of the legal acts governing the tax relations and also other requirements of the legal acts assigning powers on supervision to tax authority, except for the penalties and penalty fee levied for failure to pay as regards the taxes enlisted under the law in budgets of municipalities;

c) other tax income assigned by the law to the government budget.";

2) in the Item "d" of part 5 of the word "disclaimer of property for benefit of the state" shall be replaced with words "refusal for benefit of the state".

Article 2. In article 18 of the Law:

1) regarding 2 words of "State Tax Service" shall be replaced with words "tax authority", words of "the state customs authority" - words of "customs authority", and the word "109 Customs codes of the Republic of Armenia" - words "95 Laws of the Republic of Armenia "On customs regulation";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info