LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2012 No. ZR-250

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 19, 2012

Article 1. In article 3 of the Law of the Republic of Armenia "About the excise tax" of July 7, 2000 ZR-79 (further - the Law):

1) part 1 after words" (except for natural gas)" to add with words ", lubricating oils, and also the automobile passenger cars established by this Law";

To add 2) with parts 6 and 7 of the following content:

"6. In case of implementation of joint activities without creation of the legal entity regarding alienation of the goods which are subject to excise tax liability, the taxpayer person who assumed liability on calculation and tax payment is considered.

7. In the cases established by the law, the obligation on calculation and payment of the excise tax can be assigned to other persons or obligatory responsibility regarding execution of the tax liabilities is established".

Article 2. Regarding 1 Article 3 and part 2 of article 5 of the Law of the word" (except for the cognac alcohol received from grape wine material" shall be replaced with words "(except for cognac alcohol)".

Article 3. To add part 1 of article 4 of the Law with the Item "in" of the following content:

"c) For implementation of joint activities without creation of the legal entity delivery of the goods which are subject to excise tax liability as investment if regarding joint activities in tax authority the application for acceptance on itself obligations on calculation and tax payment was not submitted".

Article 4. In article 5 of the Law:

1) in the table of part 1:

and. 2206 Commodity Nomenclatures of Foreign Economic Activity to state line of code in the following edition:

. after line of code to add 2206 Commodity Nomenclatures of Foreign Economic Activity with new line of the following content:

century 2208 Commodity Nomenclatures of Foreign Economic Activity to state line of code in the following edition:

after line of code to add 2208 Commodity Nomenclatures of Foreign Economic Activity with new line of the following content:

code 271011 Commodity Nomenclatures of Foreign Economic Activity to replace with code 271012,

e. To state the line classified by code 271019810 Commodity Nomenclatures of Foreign Economic Activity in the following edition:

2) part 5:

and. after words "the goods classified by code of batch 2208" to add with words "(except for butylated cognac with content of alcohol of 40 percent and above and not butylated cognac alcohol)",

. add with the new paragraph of the following content:

"The persons importing goods, classified by batch code 220820, 220830 and 220840 Commodity Nomenclatures of Foreign Economic Activity, or producers (including bottling or taring others in the way) shall mark on bottle of these goods or on other container endurance degree by years according to the procedure, established by the Government of the Republic of Armenia. In case of lack of marking on bottle or other container about degrees of endurance of the goods classified by codes of batches 220820, 220830 and 220840 Commodity Nomenclatures of Foreign Economic Activity, the excise tax it is estimated in the amount of at least rate, the line of the table of part of 1 this Article concerning codes 2208 20, 2208 30, 2208 40 Commodity Nomenclatures of Foreign Economic Activity established by the subitem "e"".

Article 5. To add part 1 of article 6 of the Law with the Item "d" of the following content:

"e) alienation of not butylated cognac with content of alcohol of 40 percent and above to other persons making cognac".

Article 6. To add Item 10 of article 7 of the Law with the new paragraph of the following content:

"In cases of implementation of investments within the agreement signed with the foreign party partner earlier provided to customs authority instead of the agreement other agreement, containing data on assortment and quantities of the goods imported into the Republic Armenia, reservoirs of container, and in case of alcoholic drinks – also data on alcohol content can be provided to customs authority".

Article 7. Articles 7.1 and 7. 2, part 4 of article 10 of the Law to recognize invalid.

Article 8. To add article 8 of the Law with parts 9 and 10 of the following content:

"9. Business management of joint activities for the agreement of joint activities in the procedure established by the law in case of maintaining by one participant who undertook the obligation on calculation and tax payment, tax accounts with allocation of the excise tax regarding the transactions performed within joint activities are written out by person who assumed liability on calculation and tax payment.

In case of prediscretion of business management by more than one person under the agreement of joint activities tax accounts with allocation of the excise tax regarding the transactions performed regarding joint activities can be written out by the certain participant addressed to person who assumed liability on calculation and tax payment - in case of availability of the corresponding written consent of all participants of joint activities.

10. The amounts of the excise tax paid for the acquired raw materials relating to the investments provided for implementation of joint activities without creation of the legal entity are not subject to calculation or return, except for the case established by the subitem "v" of Item 1 of article 4 of this Law. According to this Item the amounts of the excise tax which are not subject to calculation which were estimated earlier will be transformed and diminished from the estimated amounts of that accounting period in which investment was made".

Article 9. To add article 9 of the Law with part 3 following of content:

"3. The amount of the excise tax paid to parts of the goods (except for the engine oils classified by batch code 2710 19 810 Commodity Nomenclatures of Foreign Economic Activity) classified by codes of batches of 2710 19 710-2710 19 980 Commodity Nomenclature of Foreign Economic Activity acquired by industrial societies returns according to the procedure, established by the Government of the Republic of Armenia".

Article 10. This Law becomes effective since January 1, 2013, except for subitems "v" and "g" of Item 1 and the subitem "b" of Item 2 of part 1 of article 4 of this Law.

Subitems "v" and "g" of Item 1 and the subitem "b" of Item 2 of part 1 of article 4 of this Law become effective since April 1, 2013.

The amount of the excise tax concerning not butylated cognac acquired till December 31, 2012 (inclusive) with content of alcohol of 40 percent and above, lowered from the estimated amounts of the excise tax because of not performing payment to the supplier by bank transfer after January 1, 2013 is subject to calculation (increase in the estimated amounts) in the cases and procedure established by the law.

(c) Soyuzpravoinform LLC

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info