LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2015 No. ZR-199

About modification of the Law of the Republic of Armenia "About funded pensions"

Accepted by National Assembly of the Republic of Armenia on December 17, 2015

Article 1. "About funded pensions" of December 22, 2010 to state part 4 of article 71 of the Law of the Republic of Armenia to ZR-244-N in the following edition:

"4. In case of delay of fixed term of payment of social fees, the tax authority makes the decision on collection of the amount unpaid in time from the face, under this Law having the obligation of calculation and transfer (collection) of social fee (further – the making social fee) and properly notifies on it the last.

Before the decision on collection of the amount becomes not appealed, making social fee can be seized property. For the purpose of ensuring accomplishment of the obligation through the income controlled by tax authority the tax authority in cases and procedure, the stipulated in Clause 30.2 Laws of the Republic of Armenia "About taxes" seizes.

In case of formation of the decision on collection of the amount not appealed from making social fee, the amount 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 making social fee of obligations on the collection course, the decision on collection is declared invalid and collection stops.

For the purpose of collection outstanding making social fee of obligations in the area of the social fee controlled by tax authority, the tax authority has the right, under the agreement on concession of rights to claim concerning the debtor (debtor), to acquire the right to claim making social fee, and the received amounts to direct to repayment of obligations, making social fee.

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