LAW OF THE REPUBLIC OF ARMENIA

of December 4, 2013 No. ZR-111

About entering of amendments into the Law of the Republic of Armenia "About the value added tax"

Accepted by National Assembly of the Republic of Armenia on November 12, 2013

Article 1. In article 3 of the Law of the Republic of Armenia ZR-118 of May 14, 1997 "About the value added tax" (further – the Law):

1) Item 1 after words", except for the uncommercial organizations having the message right business activity" to add with words "which are considered as payers of the VAT in stipulated in Item 1.1 these Articles cases and procedure,",

To add 2) with Item 1.1 of the following content:

"1. 1) in case of exceeding of threshold of the VAT of turnover of realization on delivery of goods and provision of services (the performed works) within the previous calendar year as regards all types of activity, since January 1 of this calendar year until the end of this calendar year or within this calendar year from the moment of exceeding of threshold of the VAT of turnover of realization on delivery of goods and provision of services (the performed works) as regards all types of activity until the end of this calendar year (in case of exceeding of threshold of the VAT within this calendar year of the VAT it is paid from the amount exceeding threshold of the VAT) or from the date of, the VAT specified in the statement for formation by the payer until the end of the year specified in the statement, but not earlier than the first calendar day of the accounting period of submission of the statement, if the uncommercial organization having the message right business activity in the form established by higher tax authority of the accounting submitted the written application about formation by the payer of the VAT.".

Article 2. This Law becomes effective since January 1, 2014.

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