LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-186

About modification and amendments in the Law of the Republic of Armenia

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

Article 1. In Item 5 of article 35 of the Law of the Republic of Armenia "About the state fee" of December 27, 1997, the words "first of all the obligations established by this Law on the annual state fee regarding penalty fee, then the amount of the next annual state fee are settled (on the prescriptive limit established for their payment)" shall be replaced with words ZR-186 (further – the Law) "first of all the amounts of the next annual state fee (on the prescriptive limit established for their payment), then the obligations established by this Law on the annual state fee regarding penalty fee are settled".

Article 2. Add the law with Article 36.1 of the following content:

"Article 36.1. Accounting of obligations on the state fee

1. For accounting of obligations on the state fee (duty, penalty fee) in tax authority cards of personal account open. The form and procedure for maintaining the card of personal account are established by higher tax authority.

2. Obligations on the state fees and their repayments (payment, offsetting), and also the amounts paid over obligations on the state fees are considered in dramas (without лум). General obligations on the state fees and superpayments to hundred dram are not considered in case of liquidation of the payer.

3. Obligations on the state fees are considered on the payment deadline established by the law (that is by the date established by the law for payment of the obligation on the state fee).

4. In case of application of chronological procedure - due to the actual payments or offsettings made by the payer in the government budget of the Republic of Armenia if by the payer it is specifically not specified to what period repayment belongs and on what repayment of the obligation they are carried (are inappropriate), then first of all the available obligations on the state fees in the following sequence are settled: duty amounts, penalty fee.".

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