of December 23, 2010 No. ZR-185
About entering of amendment into the Law of the Republic of Armenia "About the termination of activities of persons using control cash registers"
Accepted by National Assembly of the Republic of Armenia on December 8, 2010
Article 1. "About the termination of activities of persons using control cash registers" ZR-220 of November 28, 2006 to add the law of the Republic of Armenia with Article 8.1 of the following content"
"Article 8.1. Accounting of penalties
1. For accounting of obligations as regards the penalties established by this Law in tax authority cards of personal accounts open. The form and procedure for maintaining the card of the personal account are established by higher tax authority.
2. Obligations on the established this Law to penalties and their repayments (payment, transfer), and also the amounts paid more than obligations on penalties are considered in dramas (without лум). In case of liquidation of the organization or the individual entrepreneur, the obligation on penalties and overpayments to hundred dram are ignored.".
Article 2. This Law becomes effective since January 1, 2011.
President of the Republic of Armenia
S. A. Sargsyan
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