Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE REPUBLIC OF ARMENIA

of May 2, 2022 No. ZR-90

About modification and amendments in the Law "About Customs Service"

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

Article 1. In article 37 of the Law of July 3, 2002 "About Customs Service":

Part 7 to state 1) in the following edition:

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

To add 2) after part 7 with new parts of the following content:

"Consideration of the claims appealing actions or failure to act of customs authority or the customs employee the decisions made by customs authorities and their officials, submitted to the commission on appeal of customs authority is performed according to the written procedure.

Consideration of the complaints made in the commission on appeal of customs authority is performed according to the oral procedure in the cases provided by this Law.

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

3) part 8 after words "notification form," to add with words "form of the ballot represented by members of the commission";

4) part 11 to recognize invalid;

To add 5) after part 11 with new parts of the following content:

"Oral consideration of the complaint made in the commission on appeal of customs authority is performed on commission sessions on appeal, and written consideration – by means of general electronic document management by the organization of written vote.

The commission on appeal of customs authority decides to perform consideration of the claim according to the oral procedure, and the applicant of the claim is notified previously on the place and time of holding the corresponding meeting if:

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