of December 26, 2011 No. ZR-317
About modification and amendments in the Law of the Republic of Armenia "About the excise tax"
Accepted by National Assembly of the Republic of Armenia on December 6, 2011
Article 1. In article 5 of the Law of the Republic of Armenia "About the excise tax" of July 7, 2000 ZR-79 (further - the Law):
Lines of the table of part 1, 2207 and 2208 Commodity Nomenclatures of Foreign Economic Activity concerning codes 2203, of 2204, of 2205, of 2206, to state 1) in the following edition:
|
2203 |
Beer |
In case of local production from selling price (without the value added tax and the excise tax) or 1 liter From customs value when importing or 1 liter |
30 percent, but at least than 105 dram for 1 liter |
|
2204 |
Grape wines |
In case of local production from selling price (without the value added tax and the excise tax) or 1 liter From customs value when importing or 1 liter |
10 percent, but at least than 100 dram for 1 liter |
|
2205 |
Vermouth and other grape wines which contain plant and aromatic extracts |
In case of local production from selling price (without the value added tax and the excise tax) or 1 liter From customs value when importing or 1 liter |
50 percent, but at least than 750 dram for 1 liter |
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