LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-192

About modification and amendments in the Law of the Republic of Armenia "About the value added tax"

Accepted by National Assembly of the Republic of Armenia on December 8, 2010

Article 1. After the Item of article 3 of the Law of the Republic of Armenia of ZR-118 of May 14, 1997 "About the value added tax" (further – the law) in the first paragraph of the word "written application" shall be replaced with words "the written application in the form established by higher tax authority".

Article 2. In article 18 of the Law:

To remove 1) from part of 1 word "-before emergence of obligations on the VAT as regards this transaction",

2) to add part 2 after the word "settlement" with the words "paper or electronic" and to add part with new offers of the following content: "The electronic tax account is electronic document, and it is protected by the digital signature. Tax accounts are not the settlement documents which are considered as short accounts.".

Article 3. To declare Item 6 of article 19 of the Law invalid.

Article 4. To state article 20 of the Law in the following edition:

"Article 20. In the paper or electronic tax account are surely specified:

1) the data established by the Government of the Republic of Armenia provided by requirements imposed to the documents proving expenses

2) rates and VAT amount separately,

3) series and number of the tax account,

4) identification number of the payer of the VAT.

In case of alienation of the goods which are subject to excise tax liability in the tax account also the amount of the excise tax separates.

In case of absence in the tax account of separate data (except for VAT amounts) or the wrong filling, the tax account is considered the tax account completed with violation of established procedure.

Tax accounts are drawn up:

1) electronically or

2) filling of paper forms of the tax accounts acquired in tax authority.

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