LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2014 No. ZR-243

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 17, 2014

Article 1. Parts 3 of article 3.1 of the Law of the Republic of Armenia of ZR-118 of May 14, 1997 "About the value added tax" (further – the Law) to state the Item "in" in the following edition:

"century they on the territory of the Republic of Armenia import goods which import, according to the Law of the Republic of Armenia "About customs regulation", is considered the import performed for the purpose of business activity or on the territory of the Republic of Armenia cars are imported.".

Article 2. Add the law with Article 5.1 of the following content:

"Article 5.1. In case of commodity export from the territory of the Republic of Armenia to member countries of the Eurasian Economic Union (further – EEC), commodity import from the territory of member countries of EEC on the territory of the Republic of Armenia, and also in cases of provision of services registered (staying on the registry) in the Republic of Armenia persons to another, unregistered (not staying on the registry) in the Republic of Armenia to persons (or on the contrary), the relations connected with calculation and payment of the VAT are regulated by the Law of the Republic of Armenia "About the value added tax", the act provided by appendix 18 "About procedure for collection of indirect taxes in case of export and import of goods, performance of works and provision of services and control over their payment", which is considered as integral part of the agreement of May 29, 2014 "About the Eurasian Economic Union" if the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes between the Republic of Armenia and member countries of the Eurasian Economic Union" (further – the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes") does not provide features.".

Article 3. In article 6 of the Law:

The second paragraph of the Item "g" of part 1 after the words "Government of the Republic of Armenia" to add 1) with words ", and as regards the goods imported from EEC member countries which import, according to the Law of the Republic of Armenia "About customs regulation", is considered import for the purpose of business activity or as regards the cars imported from member countries of EEC the tax declaration about import completed with the importer" is submitted

2) words of part 4 "in customs regime "import for free circulation" shall be replaced with words "on customs procedure "release for internal consumption",

To add 3) with the Item "g" of the following content:

"d) in case of import of goods from EEC member countries on the territory of the Republic of Armenia when the VAT is calculated and paid to tax authorities.".

Article 4. In article 6.1 of the Law:

1) words of the first paragraph of part 1 "calculated by customs authorities as regards goods" shall be replaced with words "in import of goods (including – import from EEC member countries)",

2) words of the second paragraph of part 1 "expected by customs authorities" to replace with the word "settled",

3) to remove words from the third paragraph of part 1 with "customs authorities",

Words of the fourth paragraph of part 1 "by import by part" shall be replaced with words 4) "in import", and to "customs authorities" to add this paragraph after words with words ", and as regards the goods imported from member countries of EEC – to customs authorities",

To state 5) to part 2 and 3 in the following edition:

"2. Before the expiration of the term established by this Article postponement of payment due date of the VAT amounts calculated for part of the goods specified in part one of this Article stops (there is obligation on payment of the VAT) next day after representation by the taxpayer to customs authorities, and as regards the goods imported from member countries of EEC, to tax authorities, the written application, and the VAT amounts specified in the statement are subject to payment in the government budget in ten-day term after the termination of postponement of term".

3. The VAT amounts calculated for part of the goods specified in part one of this Article can be extinguished according to the law at the expense of the VAT amounts which are subject to transfer and (or) return for other tax liabilities of the taxpayer as regards the transactions assessed on zero rate by means of renewal of the amount of return.

In case of failure to pay VAT amounts in the term established by parts one and the second this Article calculation of the penalties established by the law and control over these amounts are exercised by customs authority, and as regards the goods imported from member countries of EEC – tax authority. The calculated VAT amounts and penalties to the amounts unpaid at the scheduled time are paid as the amounts, sbirayemy by customs authorities to the government budget, and as regards the goods imported from member countries of EEC – as the amounts, sbirayemy tax authorities in the government budget.".

Article 5. In article 7 of the Law:

Item 14 after the words "property of private use" to add 1) with words ", except for cars and other motor vehicles",

Item 15 to state 2) in the following edition:

"15) Transactions on export of the goods imported from the territory of the Republic of Armenia on customs procedure "re-export" (except as specified applications of customs procedure of "Pereobrabotk on customs area" to the goods imported from the territory of the Republic of Armenia on customs procedure "re-export")".

Article 6. In article 8 of the Law:

1) to add introduction after the words "leviable turnover" with words "(base of taxation)",

Item 2 after words of "tobacco products" to add 2) with words ", and also the goods imported from EEC member countries" and to add Item with the new offer of the following content:

"as regards the goods imported to the Republic of Armenia from EEC member countries base of VAT liability it is determined in the" procedure" established by the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes.

Item 3 after the words "amount" to add 3) with words ", except as specified commodity import, received as a result of processing of the raw materials exported to EEC member countries from the Republic of Armenia when turnover, liable to VAT, is determined according to the procedure, stipulated in Item the 14th act "About Indirect Taxes".

Article 7. In article 16 of the Law:

1) words of Item 1 of part 1 "in customs regime" release for free circulation "shall be replaced with words" on customs procedure "Export" ",

2) words of Item 7 of part 1 "imported in customs regime "temporary import for conversion", exported in customs regime "re-export" "shall be replaced with words" imported on customs procedure "conversion on customs area", exported in customs regime "re-export" ",

"In customs declarations" to add 3) after words of part 2 with words "(in customs declarations on import as regards the goods imported on the territory of the Republic of Armenia from EEC member countries)".

Article 8. Article 21 of the Law after the words "in case of import" to add with words "(except as specified import from EEC member countries)".

Article 9. In article 23 of the Law:

Item 2 parts 1 after the words "at the time of import" to add 1) with words ", and also in case of representation of calculation of the VAT for the accounting period about payment in established for the goods imported on the territory of the Republic of Armenia from EEC member countries, procedure and the size, and in case of submission of the specified tax declaration about import – the calculation including day of representation and payment of the declaration"

Part third after the words "in customs declarations" to add 2)", and as regards the goods imported on the territory of the Republic of Armenia from EEC member countries in tax declarations about import".

Article 10. To add the Item of part 1 of article 24.2 of the Law after the words "in customs declarations" with words ", and as regards the goods imported on the territory of the Republic of Armenia from EEC member countries in tax declarations about import".

Article 11. Part 2 to begin to add 25 Laws after the words "in customs declarations" with words "(in tax declarations on import as regards the goods imported on the territory of the Republic of Armenia from EEC member countries)".

Article 12. In article 26 of the Law:

To add 1) after the words "in customs declarations" with words ", and as regards the goods imported on the territory of the Republic of Armenia from EEC member countries in tax declarations about import",

2) regarding 3 words" (except for transactions on part of export of goods in customs regime "re-export" according to the Item of part two of Article 52 of the Customs code of the Republic of Armenia)" to replace" (except for transactions on part of export of goods in customs regime "re-export" according to article 226 of the Law of the Republic of Armenia "About customs regulation)".

Article 13. "In customs declarations of goods (except for the property having useful life)" to add article 27 after words with words ", and as regards the goods imported on the territory of the Republic of Armenia from EEC member countries in tax declarations about import",

Article 14. To state part 1 of article 30 of the Law in the following edition:

"By import of goods the VAT within ten days except for provided by this Law of cases is paid to the Republic of Armenia for them in the procedure established by the Government of the Republic of Armenia. If in advance announced customs procedure (according to which in case of release on customs border the VAT is not levied) is replaced with customs procedure "release for internal consumption", then payers (or other persons responsible for the payments established by the customs legislation) shall pay outstanding amounts of the VAT in ten-day term after redeclaration of goods on customs procedure of import or after it became known. The terms provided by this paragraph do not extend to transactions on commodity import from EEC member countries on the territory of the Republic of Armenia as regards which payment due dates are established by the act "About Indirect Taxes" and the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes".".

Article 15. This Law becomes effective in day of entry into force of the agreement "About accession of the Republic of Armenia to the agreement of May 29, 2014 "About the Eurasian Economic Union" and extends after this day to transactions on commodity import from EEC member countries on the territory of the Republic of Armenia, to commodity export from the Republic of Armenia to member countries of EEC and on provision of services by persons registered in the Republic of Armenia to persons registered in other member countries of EEC (or on the contrary).

The article 1 Paragraph Two of Article 15 Ceased to Be Valid according to the Law of the Republic of Armenia of 26.03.2016 No. ZR-32

Item 1 of article 5 of this Law becomes effective according to the agreement "About accession of the Republic of Armenia to the agreement of May 29, 2014 "About the Eurasian Economic Union" from the moment of application by the Republic of Armenia of the rates established single customs by rate for cars and other motor vehicles under product codes Commodity Nomenclatures of Foreign Economic Activity 8702, of 8703, 8704 21 and 8704 31.

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