of December 15, 2015 No. ZR-166
About introduction of amendments to the Law of the Republic of Armenia "About funded pensions"
Accepted by National Assembly of the Republic of Armenia on November 24, 2015
Article 1. Item 11 of part 1 of article 2 of the Law of the Republic of Armenia "About funded pensions" of December 22, 2010 to state ZR-244-N (further – the Law) in the following edition:
"11) the single account – according to the Law of the Republic of Armenia "About taxes";".
Article 2. To state article 8 of the Law in the following edition:
"Article 8. Accounting of obligations on social fees
1. For the purpose of accounting of obligations on social fee for the tax agent (employer) or persons self-constructing social fees in the cases established by this Law, in tax authority cards of the personal account open. The form of the card of the personal account and procedure for its maintaining are established by the state authorized body of the Republic of Armenia in the financial sphere.
2. Obligations on social fee are settled according to the procedure, established by Appendix 1 to the Law of the Republic of Armenia "About taxes".
The obligation on social fee (except for the resulted representation of the specified calculation) for this accounting period is considered extinguished if the amounts of the obligations on social fee enlisted into the single account are sufficient for repayment of social fee and penalty fee for this accounting period.
In sense of application of this part the additional obligation which resulted from representation of the specified calculations of social fee is considered by date of the actual representation of the specified calculation.
3. The overpayments enlisted into the single account are subject to return according to the procedure, the stipulated in Clause 33 Laws of the Republic of Armenia "About taxes".
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The document ceased to be valid since January 1, 2018 according to article 11 of the Law of the Republic of Armenia of December 29, 2017 No. ZR-291