LAW OF THE REPUBLIC OF ARMENIA

of December 30, 1997 No. ZR-175

About fixed payments on the gasoline imported into the Republic of Armenia

Article 1. Fixed payments

This Law establishes single fixed payments on the value added tax and the excise tax on the gasoline imported into the Republic of Armenia, procedure for their calculation and payment.

Article 2. Payers of fixed payments

In the context of this Law the physical persons and legal entities, the companies which do not have the status of the legal entity (further - payers), importing gasoline into the Republic of Armenia are considered as payers of fixed payments.

Article 3. Size of fixed payments

Irrespective of results of economic activity of payers and customs value of the imported gasoline, on each ton imported into the republic of gasoline the payment equivalent to 222 US dollars is established.

The settlement size of the value added tax in the total amount of fixed payment is accepted to percent 39,2.

Article 4. Payment of fixed payments

Fixed payments are paid in the procedure established by the Government of the Republic of Armenia within ten days from the date of import, in Armenian drams and (or) in foreign currency.

The amounts paid in foreign currency are converted into Armenian drams proceeding from the exchange currency rate established on the date of payment by the Central bank of the Republic of Armenia.

Article 5. Accounting

According to this Law payers of fixed payments:

a) keep separate financial accounting regarding gasoline import;

b) pay the taxes, duties, other obligatory payments provided by the law for other types of activity, according to the procedure, established by the legislation of the Republic of Armenia.

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