of October 24, 1998 ZR-251
About modification of the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on September 28, 1998
"About taxes" to state article 28 of the Law of the Republic of Armenia in the following edition:
"Article 28. In case of not registration of objects of the business activity that is sent, provided, transported or sold to products, goods, and also the performed works and the provided services (further until the end of Article - objects of business activity), according to the procedure, established by the Government of the Republic of Armenia, from taxpayers it is collected:
penalty – in the amount of 25 percent of all-in cost of realization of the unregistered objects of the business activity expressed in selling prices (realization) including for the sold (realized) part. The taxpayer pays penalty in ten-day time after recording of the fact of violation by tax authorities. In case of failure to pay penalty in the specified time, it is doubled.
In case of recording of the repeated fact of not registration of objects of business activity within one year after recording of violation by tax authorities, it is collected:
penalty - in the amount of 50 percent of all-in cost of realization of the unregistered objects of the business activity expressed in selling prices (realization) including for the sold (realized) part. The taxpayer pays penalty in ten-day time after recording of the fact of further violation by tax authorities. In case of failure to pay penalty in the specified time, it is doubled.
In case of sale (realization) of objects of business activity is more expensive than the prices registered according to the procedure, established by the Government of the Republic of Armenia, from the taxpayer it is collected:
penalty – in the amount of 25 percent of difference amount, including also for not sold (unrealized) remaining balance of objects of business activity. The taxpayer pays penalty in ten-day time after recording of the fact of violation by tax authorities. In case of failure to pay penalty in the specified time, it is doubled.
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