of July 4, 2001 No. ZR-195
About approval of the inventory, imported by the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added
Accepted by National Assembly of the Republic of Armenia on June 29, 2001
New edition
This Law the inventory, imported considered as taxpayers on value added the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added affirms.
Commodity import, classified by the Commodity Nomenclatures of Foreign Economic Activity codes 0602 10 100 0, 0701 10 000 0, 0713 10 100 0, 0713 33 100 0, 1001 91 100 0, 1001 91 200 0, 1003 10 000 0, specified in this Article, is exempted from the value added tax if the specified goods were imported according to the procedure, established by the Government of the Republic of Armenia.
Provisions of this Article as regards goods items 0105, 07 14 90th 900, 2710 19 210, 2710 19 980 0 and 8702 "Code according to the Commodity Nomenclature of Foreign Economic Activity", included in the list established by this Article extend only to those goods which are described in the column "Short Description of Goods".
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