LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2013 No. ZR-140

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 5, 2013

Article 1. The law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law) to add with Article 29.1 of the following content:

"Article 29.1. In case of delay of fixed term of payment of the amounts in the area of the tax liabilities the tax authority or local government body passes the decision concerning collection from the taxpayer of the amount which is not paid in time and properly informs on it the last.

Before formation of the decision concerning collection of the amount not appealed, property of person – the debtor it can be seized. For the purpose of ensuring obligation fulfillment through the income controlled by tax authority, arrest is imposed by tax authority, in cases and procedure, the stipulated in Clause 30.2 presents of the Law, and through the income controlled by local government body – in cases and procedure, the stipulated in Clause 88 Laws of the Republic of Armenia "About bases of administration and administrative production".

From person – the debtor in case of formation of the decision concerning collection of the amount not appealed the amount it is collected according to the procedure, established by Chapter 13 of the Law of the Republic of Armenia "About bases of administration and administrative production".

In case of repayment by person – the debtor of the tax liabilities during collection, the decision on collection of the amount is declared invalid, and collection stops.

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