LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-181

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

Accepted by National Assembly of the Republic of Armenia on December 8, 2010

Article 1. The law of the Republic of Armenia "About taxes" of April 14, 1997 to add ZR-107 (further - the Law) with Article 16.1 of the following content:

"Article 16.1. For accounting of the tax liabilities in tax authority cards of the personal account open, the Form and procedure for maintaining the card of the personal account are established by higher tax authority.

The tax liabilities and their repayments (payment, transfer), and also the amounts paid over the tax liabilities are considered in dramas (without лум). In calculations, declarations, reports, data and other documents submitted to tax authority, and also the notices issued by tax authority, references and other documents for accounting of the tax liabilities and the credited amount as unit of measure is accepted dramas (without лум). In case of dissolution of the taxpayer the general obligations, overpayments and the amounts different from overpayments of taxes (including – the payments replacing taxes), penalty fee and penalties, to hundred dramas, neglect.

The tax liabilities (including – advance payments and the minimum taxes) are calculated on the payment deadline established by the law (that is, by the date established by the law for payment of this tax liability), irrespective of date of representation of calculations (declarations, reports), and credited (reduced, diminished) the amount – by date of representation of the first calculations (declarations, reports).

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