LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-188

About entering of amendments and changes into the Law of the Republic of Armenia "About road payment"

Accepted by National Assembly of the Republic of Armenia on December 8, 2010

Article 1. Add the Law of the Republic of Armenia "About road payment" with ZR-203 of March 3, 1998 (further - the Law) Article 13.1 of the following content:

"The article 13.1 Accounting of obligations on road payments

1. For accounting of obligations on fare on highways for the lorries registered in the Republic of Armenia (payment, penalty) in tax authority cards of the personal account open. The form and procedure for maintaining the card of the personal account establishes higher tax authority.

Obligations on payments and their repayment (payment, transfer), and also the amounts paid more than obligations on payments are registered in dramas (without лум). In the requests, references and other documents shown in tax authority, the unit of measure for accounting of obligations on payments is considered dramas (without лум). In case of liquidation of the payer general obligations to hundred dram and overpayment are ignored.

Obligations on payments are registered in the deadline established by the law (that is, established by the law date for payment of this payment).

In case of application of chronological procedure, due to the actual payments or transfers by the payer in the government budget of the Republic of Armenia if the payer did not specify specifically what period or what repayment of obligations they treat (not purposeful), first of all the available obligations on payments in the following sequence are settled: payment amounts, penalties.".

Article 2. In article 20 of the Law:

Part 2 to state 1) in the following edition:

"2. For payment payment delay the penalty – in the amount of 0.25 percent of the underpaid amount for each day of delay is levied from payers of payment.

The mentioned penalty is applied to payment amounts unpaid timely (including, found by means of check), for the entire period after the proper term of their payment, but no more, than in 365 days.".

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