of December 26, 2011 No. ZR-308
About modification and amendments in the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on December 7, 2011
Article 1. In paragraph four of article 16.1 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law):
Words "the calculations of the property tax and land tax represented in the procedure established by the law" shall be replaced with words 1) "the calculations of the property tax represented by physical persons in the procedure established by the law";
The words "provided in the last day" shall be replaced with words 2) "provided in the last day and after that".
Article 2. In paragraph one of article 24 of the Law of the word "represented to tax authority" shall be replaced with words "represented to tax authority or local government body".
Article 3. To state article 26 of the Law in the following edition:
"Article 26. In case of occupation persons which do not have state registration in the procedure established by the law (unregistered) or unaccounted in tax authorities, business activity (illegal entrepreneurship), collect penalty in the amount of 50 percent of turnover of realization (gross income) as a result of these activities calculated according to the procedure, established by the tax legislation, but at least two hundred thousand dramas. In case of repeating of the violation provided by this paragraph within one year after violation recording, the penalty in the amount of 100 percent of turnover of realization (gross income) as a result of these activities calculated according to the procedure, established by the tax legislation, but at least five hundred thousand dramas is collected. The penalty provided by this paragraph for performing illegal activities, is the final tax liability in illegal activities.
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