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LAW OF THE REPUBLIC OF ARMENIA

of May 2, 2022 No. ZR-89

About entering of amendments and changes into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on April 12, 2022

Article 1. To add article 440 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) with parts 5 and 6 of the following content:

"5. Consideration of the complaints made in the commission on appeal of tax authority is performed according to the written procedure, except for the claims appealing the inspection statements adopted as a result of complex tax audit which consideration is performed according to the oral procedure, and also the cases provided by part 4.2 of article 442 of the Code.

6. Consideration of claims according to the oral procedure can be also performed by means of audiovisual communication.".

Article 2. In article 441 of the Code:

Part 4 to state 1) in the following edition:

"4. The individual legal act adopted by tax authority and which became effective can be appealed within two months from the date of its entry into force, and action or failure to act of the tax employee - from the date of their making or manifestation.";

2) part 5 after words "notification form," to add with words "form of the ballot represented by members of the commission".

Article 3. In article 442 of the Code:

1) part 3 to recognize invalid;

2) the first offer of part 4 to state in the following edition: "In case of acceptance by the commission to consideration of the claim which is subject to consideration according to the oral procedure submitted to the commission on appeal of tax authority, the applicant of the claim is notified previously on the place and time of holding the corresponding meeting.";

To add 3) with parts 4.1 and 4.2 of the following content:

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