LAW OF THE REPUBLIC OF ARMENIA

of December 6, 2013 No. ZR-113

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

Accepted by National Assembly of the Republic of Armenia on November 12, 2013

Article 1. Regarding the 2nd article 8 of the Law of the Republic of Armenia ZR-491 of December 26, 2002 "About the property tax" (further – the Law):

Item 2 after the word "leviable object" to add 1) with words "(except for vehicles)",

To add 2) with Item 6 of the following content:

"6) in case of availability of payments for the next period after day of alienation of the vehicle which is considered as leviable object, these amounts are transferred by registering body for obligations of other leviable objects as regards the property tax, and in case of their absence, based on the statement of physical person return no later than within 30 days after receipt of the statement.".

Article 2. To state the first and second paragraphs of part 4 of article 13 of the Law in the following edition:

"4. Physical persons completely fulfill the tax liabilities as regards the property tax for the vehicles which are subject to annual technical inspection before presentation transport средтсв on technical inspection for this year, and in case of alienation of the vehicle – before registration of the right to property which arose from the agreement of alienation of the vehicle. The procedure for provision of data by registering body on absence of obligations as regards transport sredtsv establishes the Government of the Republic of Armenia.".

Article 3. Regarding 3rd article 14 of the Law of the word "delegated by the state" to replace with the word "obligatory".

Article 4. This Law becomes effective for the tenth day after official publication.

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