of May 30, 2011 No. ZR-154
About modification and amendments in the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on May 11, 2011
Article 1. In the text of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107, of the word "tax authorities of the Republic of Armenia", "tax authorities", "bodies of tax authorities" in the corresponding case forms shall be replaced with words "tax authority".
Article 2. In article 17 of the Law of the word "customs authority of the Republic of Armenia" shall be replaced with words "customs authority".
Article 3. In article 22 of the Law to state paragraphs after the word of "indicators" in the following edition:
"on the 25 percentage settlement allowance of profit or
the test purchases conducted under the law".
Article 4. To recognize parts 3-7 of article 30 of the Law invalid.
Article 5. Add the law with Article 30.2 of the following content:
"Article 30.2. The seizure of property is the action performed from tax authority by means of restriction of property rights of the taxpayer for the purpose of ensuring obligation fulfillment through the income controlled from tax authority. Seizure is performed by means of arrest of bank accounts, and also restriction of right of possession, use or the order with property, in the amount of the tax liability.
If the amount of pending obligations through the income controlled by tax authority constitutes five hundred thousand and more dramas, the head of tax authority according to the procedure, established by the law, has the right to publish the order about property attachment of the taxpayer.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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