LAW OF THE REPUBLIC OF ARMENIA

of May 31, 2008 No. ZR-58

About entering of amendment into the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on April 30, 2008

Article 1. "About the excise tax" of July 7, 2000 ZR-79 to add article 7 of the Law of the Republic of Armenia with parts 1.1, 1.2 and 1.3 of the following content:

"1.1. For acquisition of excise stamps for marking of the goods made in the Republic of Armenia are represented to tax authorities:

1) the statement in the form established by the Government of the Republic of Armenia in 2 copies;

2) the copy of the document certifying the amount paid for acquisition of excise stamps;

3) the report on use of earlier acquired excise stamps on the form established by tax authority;

4) copies of settlement documents on acquisition of the alcohol which was purchased as raw materials by producers (including performing bottling);

5) copies of the license, the receipt on payment of the annual state fee and the certificate of conformity (in case of obligation). Copies of the license and the receipt on payment of the annual state fee can not be represented if for this year they once were already represented. The certificate of conformity for every period of action is submitted once. In this case in the cover letter to the documents specified in this Item date and number of the letter in appendix to which these copies were provided are specified.

1.2. Excise stamps are provided based on the documents specified in part 1.1 of this Article, and the reference constituted on inspection of production capabilities of producers by tax authorities. The tax authorities provide excise stamps within seven working days following behind day of submission of documents. Excise stamps are not provided if as of day of submission of the statement the overpayment on the excise tax is less than amount which is subject to payment for required brands, or production capacities do not correspond to quantity of required brands. In this case the request can be satisfied partially – according to the amount of overpayment or production capacities.

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