of December 23, 2010 No. ZR-195
About modification of the Law of the Republic of Armenia "About the property tax"
Accepted by National Assembly of the Republic of Armenia on December 8, 2010
Article 1. "About the property tax" to state part 3 of article 17 of the Law of the Republic of Armenia of ZR-491 of December 26, 2002 in the following edition:
"3. In case of violation of requirements of articles 9 or 11 of this Law, the penalty (also according to the inspection statement), for each 15 days after the term established by this Law for presentation of calculations - in the amount of 5 percent from the corresponding tax amount, unpaid in the budget, on property is levied from the organizations. Total amount of the specified penalties shall not exceed the amount, unpaid in the payment due date established by the law, and when calculating 15-dnevny term, non-working days are considered only when calculating the first penalty.
Calculation of the penalty established by this Article stops from the moment of presentation of calculation of this property tax in registering body or from the end of the check including check of tax on property.".
Article 2. This Law becomes effective since January 1, 2011.
President of the Republic of Armenia
S. A. Sargsyan
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