of March 15, 2021 No. ZR-80
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on March 3, 2021
Article 1. To state Item 64 of part 1 of article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) in the following edition:
"64) the documents which are subject to the obligatory notification - the documents provided by the Code and the law, accepted by tax authority as paper method and by means of electronic system within administrative production on collection of the tax liabilities or seizure of property of the taxpayer provided by part 5 of article 398 of the Code (protocols, the arrest warrant, the decision, the notification);".
Article 2. To state Item 66 of part 1 of article 4 of the Code in the following edition:
"66) the electronic notification of taxpayers - the notification by electronic method of taxpayers about the documents which are subject to the notification which is performed by placement on the personal page of the taxpayer in system of electronic control by submission of reports to tax authority, and in case of impossibility of it or if the taxpayer within 5 working days after placement does not visit the personal page provided by this Item - by placement on the official website of public notifications of the Republic of Armenia what the taxpayer is notified by the e-mail which is available in tax authority on;".
Article 3. In Item 13 of part 1 of article 33 of the Code of the word "the documents which are subject to the obligatory notification will be notified" shall be replaced with words "notifications within the administration performed by tax authority in the cases provided by the Code will go".
Article 4. To add article 398 of the Code with parts 5.1 and 5.2 of the following content:
"5.1. About the documents which are subject to the obligatory notification, established by the Code, taxpayers can be notified by electronic method.
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