LAW OF THE REPUBLIC OF ARMENIA

of May 21, 2011 No. ZR-140

About entering of amendment and changes into the Law of the Republic of Armenia "About the property tax"

Accepted by National Assembly of the Republic of Armenia on May 11, 2011

Article 1. The Item 2 of part 2 of article 8 of the Law of the Republic of Armenia of ZR-491 of December 26, 2002 "About the property tax" (further – the Law) after the word "arises" to add with words "(for the former owner stops)".

Article 2. Article 9 of the Law to state in the following edition:

"Article 9. Procedure of payments of the property tax of the organizations

1. For the organizations half-year of accounting year is considered the accounting period of the property tax.

2. The organizations paying the property tax semi-annual calculation of the property tax in the form established by tax authority to 20 (inclusive) of number of the next month after reporting half-year, stipulated in Item "in" article 15 of the Law of the Republic of Armenia "About taxes", show:

1) as regards the buildings which are considered as oblaganiye object – in the relevant tax authority of the location of the building,

2) as regards the vehicles which are considered as oblaganiye object – in the relevant registering body of the location.".

Article 3. Regarding 1 article 13 of the Law to replace the word "quarter" with the word "half-year", and the words "the 1st day of the second month after quarter" – the words "the 20th day of the next month after quarter".

Article 4. To state article 18 of the Law in the following edition:

"Article 18. Departmental regulations about application of the Law

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