of May 21, 2011 No. ZR-141
About entering of amendment and changes into the Law of the Republic of Armenia "About the land tax"
Accepted by National Assembly of the Republic of Armenia on May 11, 2011
Article 1. The paragraph three articles 7 of the Law of the Republic of Armenia "About the land tax" of February 14, 1994 ZR-101 (further - the Law) after the word "arise" to add with words "(stop for the former owner)".
Article 2. To state article 13 of the Law in the following edition:
"Article 13. The accounting period of calculation of the land tax for the organizations half-year of the accounting period is considered. The organizations paying the land tax for each accounting period calculate the land tax independently and to the 20th following this half-year (inclusive) represent to the relevant accounting organ of the location of the parcel of land calculations of the land tax in the form established by tax authority by methods, stipulated in Item "in" article 15 of the Law of the Republic of Armenia "About taxes".
In case of independent identification of mistakes in annual calculations of the land tax of the previous accounting periods of the organization can provide the specified annual calculations of the land tax based on which the accounting body carries out recalculation of the tax liabilities. Refining of the calculations provided by the organizations to accounting bodies concerning checked or already checked periods, during the checks performed by tax authorities at the organizations or after the end of checks, is not made.".
Article 3. To state the paragraph of one article 16 of the Law in the following edition:
"The organizations in the procedure established by this Article pay every half-year in the relevant budget the semi-annual amounts of the land tax calculated according to article 13 of this Law to the 20th following this half-year, inclusive.".
Article 4. To state article 20 of the Law in the following edition:
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