LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2010 No. ZR-213

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 22, 2010

Article 1. "About the value added tax" (further - the Law) to state penultimate part of article 23 of the Law of the Republic of Armenia of ZR-118 of May 14, 1997 in the following edition:

"According to article 3 of this article, debit remaining balance the available VAT of persons on condition of day of cancellation of the payer who ceased to be considered as payers of the VAT (without overpayment and difference amount with overpayment and taking into account results of calculations of the VAT of the last accounting period of the payer of the VAT) is not subject to transfer for other tax liabilities of the taxpayer and (or) to return and treats expenses of production and turnover. Notifies tax authority on the size of the amount carried to expenses of production and turnover the taxpayer within one month from the date of formation by the payer of the VAT in writing. In case of non receipt in the appointed time of the written notice the debit remaining balance of the VAT is struck off the register by tax authority before reasons for the size of the amount of debit remaining balance of the VAT which is subject to reduction.".

Article 2. Article 44.1 of the Law after words "At the same time," to add with the words "written out by persons who are not considered as payers of the VAT or".

Article 3. This Law becomes effective since January 1, 2011.

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