of December 28, 2012 No. ZR-237
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 19, 2012
Article 1. In paragraph one of article 6 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law), the words "on the tax agent" shall be replaced with words "on the tax agent, the trustee, persons, the running business of joint activities, the broker, the agent acting from his name during implementation of the transaction and also joint liability, in execution of the tax liability can be established".
Article 2. Add the Law with Article 6.1 of the following content:
"Article 6.1. The obligation of calculation and payment of taxes in joint activities without formation of legal entity (except for the tax on the income withheld by the tax agent, the income tax of the nonresident and the local taxes) carries out the face running business of joint activities.
If according to cooperation agreement, joint activities are conducted with the party more than one participant, then the obligation of calculation and payment of taxes in joint activities carries out face, in writing authorized from participants.
Person incurring the obligation of calculation and payment of taxes in joint activities before implementation of the first transaction within joint activities, shall provide to tax authority of the place of the stay the announcement in the form established by tax authority (with references concerning the consent of other participants of joint activities) about capture on itself obligations of calculation and payment of taxes in joint activities.
In joint activities (the transactions performed within these activities) participants of activities bear joint liability for accomplishment of the tax liabilities.
Concerning calculation of taxes in joint activities from participants the isolated account is kept.
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