Unofficial transfer (c) Soyuzpravoinform LLC
of March 25, 2024 No. ZR-106
About modification and amendments in the Law "About Indemnification, Caused to Life or Health of the Military Personnel in case of Defense of the Republic of Armenia"
Accepted by National Assembly of the Republic of Armenia on February 28, 2024
Article 1. State part 4 of article 13 of the Law of the Republic of Armenia of December 15, 2016 to ZR-245 "About indemnification, caused to life or health of the military personnel in case of defense of the Republic of Armenia" (further - the Law) in the following edition:
"4. In case of payment delay of the amounts according to the obligation on the stamp taxes over fixed term the tax authority performs ensuring execution of unpaid obligations, and also the measures directed to forced execution, according to the procedure, established by the Tax code of the Republic of Armenia.
In case of untimely payment of the stamp taxes the penalties established by the tax legislation are not charged".
Article 2. To recognize part 4 of article 14 of the law invalid.
Article 3. To add article 15 of the law with parts 3 and 4 of the following content:
"3. The physical persons specified regarding 1 this Article, self-constructing the stamp taxes calculate the stamp taxes on the basis of the salary included in the monthly simplified settlement of the income tax and the social payments provided to tax authority for this period and the payments and (or) the income for rendering services equated to it (performance of works) under civil agreements.
4. The individual entrepreneurs and physical persons, individual entrepreneurs and notaries who are independently performing the stamp taxes gaining income from the physical person who is not the tax agent the individual entrepreneurs and notaries who are not notaries calculate and reflect the stamp taxes respectively in annual basis (declaration) of the income tax, calculation of social fee of the individual entrepreneur and notary and (or) in the report on turnover of realization of the subject of the microcompany.".
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