LAW OF THE REPUBLIC OF ARMENIA

of July 21, 2014 No. ZR-109

About modification and amendments in the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on June 21, 2014

Article 1. In article 30.2 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107:

Shall be replaced with words 1) regarding 1 word of "accounts" "the money which is available on accounts";

Part 5 to state 2) in the following edition:

"Based on the order about property attachment, the official performing seizure of property of the taxpayer after its publication, within three working days makes the decision on property attachment of the taxpayer where specifies month, number, the place of decision making, position, name, surname of person who made the decision, case in point in case of arrest of the money which is available on bank accounts of the taxpayer, also the size of the arrested amount, the bases of the made decision with indication of those laws or other legal acts by which person who made the decision was guided in case of its acceptance, conclusion concerning case in point.

The decision on seizure of the money which is available on bank accounts of the taxpayer goes to banks and state bodies by means of electronic system.

Commercial banks immediately arrest the free money which is available on bank accounts of the taxpayer by provision at the time of receipt of the decision in the amount of the amount of the obligation provided by the decision. By the decision on seizure of the money which is available on bank accounts first of all it is seized current accounts in dramas of the Republic of Armenia, in case of shortage of money on them it is seized current accounts in foreign currency, supplementary accounts in dramas of the Republic of Armenia, supplementary accounts in foreign currency.

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