LAW OF THE REPUBLIC OF ARMENIA

of December 13, 2014 No. ZR-185

About entering of amendment and changes into the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on November 19, 2014

Article 1. Article 15.1 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law) to add with new part of the following content:

"Since January 1, 2016, settlement documents (except for checks of the cash registers and settlement documents which are written out in case of commodity export) are written out by exclusively electronic method, according to the procedure, established by the Government of the Republic of Armenia.".

Article 2. To exclude from part 3 of article 16.1 of the Law of the word "and minimum taxes".

Article 3. In article 28 of the Law:

1, the 5 and 6 words "not registration in accordance with the established procedure of accompanying documents or the sent, or transported goods" and "or goods with the unregistered accompanying documents" to exclude 1) from parts;

Part 2 to state 2) in the following edition:

"In sense of application of this Article the transaction or the action made within implementation of investigation and search operations are considered as the violation basis if as a result of the investigation and search operations performed by tax authorities it is recorded that the transaction or action are made without the accompanying documents satisfying to details by the installed "Application 4" constituting component of this Law.";

The last paragraph to state 3) in the following edition:

"The penalty provided by this Article for undocumented goods:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info