LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-190

About introduction of amendments and changes in the Law of the Republic of Armenia "About nonconsumptive payments and payments for environmental management"

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

Article 1. "About nonconsumptive payments and payments for environmental management" ZR-270 of December 28, 1998 (further – the Law) to add the law of the Republic of Armenia with Article 12.1 of the following content:

"Article 12.1. Accounting of obligations on nonconsumptive payments and payments for environmental management

1. For accounting of obligations on payments (payment, penalty fee, penalty) in tax authority cards of personal accounts open. The form and procedure for maintaining cards of personal accounts are established by higher tax authority.

2. Obligations on payments and their repayments (payment, transfer), and also the amounts overpaid for obligations on payments are considered in dramas (without лум). In calculations-otchetnostyakh, data and other documents, and also the references and other documents for accounting of obligations issued to the payer for payments, is accepted by unit of measure dramas (without лум). In case of liquidation of the payer, general obligations and overpayments on payments to hundred dram are ignored.

3. Obligations on payments are considered on the deadline established by the Law (that is, by the date established by the law for payment of this obligation), regardless of date of representation of calculations-otchetnostey.

4. Any accounting period (quarter, year) begins with 1 number of the first month of this accounting period (for the newly created payer – from the moment of registration) and comes to an end in the last day of the last month of this month under report.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info