LAW OF THE REPUBLIC OF ARMENIA

of November 12, 2015 No. ZR-116

About entering of amendments and changes into the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on October 29, 2015

Article 1. "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) after words of "producers of these goods in the territory of the Republic of Armenia" to add article 2 of the Law of the Republic of Armenia with words ", and in case of the compressed natural gas – the vehicles performing activities for gasification (gas-filling station)".

Article 2. In article 3 of the Law:

1) in part 1:

and. the words "oil gases and gaseous other hydrocarbons (except for natural gas), lubricating oils" shall be replaced with words "oil gases, the compressed natural gas and other gaseous hydrocarbons (except for the natural gas which is not considered as compressed), lubricating oils",

. Add with the new paragraph of the following content:

"In understanding of this Law the natural gas classified to commodity arrangement 2711 21 Commodity Nomenclatures of Foreign Economic Activity which turns out as a result of gas processing by several stages (mix cleaning, elimination and compression of dampness and other pollutants) by persons performing activities for gasification (gas-filling station) of vehicles without change of composition of natural gas is considered natural gas";

2) part 2:

and. after the words "above-mentioned goods" to add with words "(except for the compressed natural gas)",

. Add with the new offer of the following content:

"In case of the compressed natural gas also the physical persons performing activities for gasification (gas-filling station) of vehicles are considered as payers of the excise tax legal (including representations and branches of the foreign legal entities registered in the procedure established in the Republic of Armenia)".

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

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