LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-157

About introduction of amendments to the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on November 24, 2015

Article 1. "About the excise tax" of July 7, 2000 (further - the Law) to add part 1 of article 6 of the Law ZR-79 of the Republic of Armenia with the Item "e" of the following content:

"e) delivery of goods, taxable the excise tax, to the organizer of the duty-free shop operating at the airport.".

Article 2. In article 7 of the Law:

The first paragraph of part 1 to state 1) in the following edition:

"Rules of marking and remarking of some goods, taxable the excise tax (including, the location of excise stamps) the Government of the Republic of Armenia establishes.",

Item 2 of part 1.1 to declare 2) invalid,

3) the word of part 1.2 "as of day of presentation of the statement overpayment as regards the excise tax is less than amount which is subject to payment for required excise stamps or" shall be replaced with words "taxpayer", and "to the amount of overpayment or" to remove words,

Part 2 to state 4) in the following edition,

"2. Within twenty days after creation of the act as a result of fact konstatirovaniye (check (research, operational investigative measures)) losses or damages of excise stamps or from the date of presentation of the statement by the taxpayer, for seal of these excise stamps the taxpayer pays to the government budget the amount in the amount of the expenses executed by the state.",

Part 3 to state 5) in the following edition:

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