LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-160

About modification and amendments in the Law of the Republic of Armenia "About the value added tax"

Accepted by National Assembly of the Republic of Armenia on November 24, 2015

Article 1. In the Law of the Republic of Armenia "About the value added tax" of May 14, 1997, ZR-118 (further – the Law) the words "calculation of the VAT" in the corresponding case forms shall be replaced with words "single calculation of the VAT and the excise tax" in the corresponding case forms.

Article 2. In article 6.1 of the Law:

The first paragraph of part 3 to declare 1) invalid;

2) to exclude words from part 5", and in case of the transactions assessed on zero rate of the VAT - offset".

Article 3. To add Item 6 of article 15 of the Law after the word of "landing material" with words ", and also products falling under the Commodity Nomenclatures of Foreign Economic Activity codes 0106 41 000, 0106 90 00th 90, 5305 00 000 0, 9406 00 310 0".

Article 4. In article 16 of the Law:

Item 2 to state 1) in the following edition:

"2) retail sale of goods to the passengers leaving and arriving on international routes in the duty-free shop operating at the airport and also deliveries of these goods to the organizer of duty-free shop other taxpayers;".

Words of Item 12 "The law of offsetting and (or) return" shall be replaced with words 2) "Appendix 1 to the Law of the Republic of Armenia "On taxes" transfer into the single account".

Article 5. To state the third paragraph of Item 3 of article 23 of the Law in the following edition:

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