of March 26, 1997 No. ZR-106
About funds of financial incentive and social development of the Ministry of Finance of the Republic of Armenia and the Tax ispektion of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on March 5, 1997
Article 1. This Law determines funds of financial incentive and social development (further - funds) the Ministries of Finance of the Republic of Armenia, sources of their education and the direction of use.
Article 2. Funds are created and used for the purpose of increase in efficiency of supervision of financial, tax authorities of accomplishment of the financial, tax liabilities.
Article 3. Fund of financial incentive and social development of the Ministry of Finance of the Republic of Armenia are formed due to 10 percent of assignments from the means revealed by the checks and audits which are carried out by the Ministry of Finance of the Republic of Armenia according to the procedure, established by the laws of the Republic of Armenia and other regulations.
Article 4. The fund of financial incentive and social development of Tax authorities is created due to 10 percent of assignments from taxes, obligatory payments and the related financial transactions (further and the additional amounts), - in addition collected about the government budget by Tax authorities of the Republic of Armenia.
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The document ceased to be valid since December 27, 2003 according to article 30 of the Law of the Republic of Armenia of December 1, 2003 No. ZR-28