ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of July 14, 2017 No. 814

About establishment of procedure for offsetting and (or) return of the amounts paid over obligations on road tax, and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management

Accepted the Government of the Republic of Armenia on July 13, 2017

Assuming as a basis parts 2 Articles 182, 1 articles 196 and 2 of article 223 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:

1. Establish procedure for offsetting and (or) return of the amounts paid over obligations on road tax, and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management according to Appendix No. 1.

1.1. Establish procedure for return of the amounts paid over the obligation on ecological tax during 2018 for emission of hazardous substances in atmospheric air from mobile sources of emission, in case of lack of the established requirement about representation of tax calculation, according to Appendix No. 2.

2. Determine that offsetting and (or) return of the amounts according to the procedure, established by this Resolution, concerns the amounts paid over the obligation on road tax and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management, after entry into force of the Tax code of the Republic of Armenia.

3. This Resolution becomes effective since January 1, 2018.

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