LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-163

About introduction of amendments to 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 November 24, 2015

Article 1. In article 12.1 of the Law of the Republic of Armenia "About nonconsumptive payments and payments for environmental management" ZR-270 of December 28, 1998 (further – the Law):

1) to remove the word from part 2", transfer",

2) part 7 to recognize invalid.

Article 2. To state the text of article 13 of the Law in the following edition:

"The amounts paid more calculated in the procedure established by the law, are enlisted into the single account according to the procedure, established by Appendix of 1 Law of the Republic of Armenia "About taxes".".

Article 3. In article 13.8 of the Law:

1) words of part 6 "is listed or returns in the procedure established by this Article" shall be replaced with words "it is enlisted into the single account",

2) part 7 to recognize invalid.

Article 4. The paragraph one of part 4 of article 18 of the Law to state in the following edition:

"In case of submission to tax and authorized bodies of calculations-otchetnostey after the term established by this Law or in case of non-presentation, for each complete 15 days after fixed term the penalty (also according to the act of check), in the amount of 5 percent from the amount of the calculated payment is levied from the payer. Total amount of the specified penalties shall not exceed the amount of the calculated payment.".

Article 5. This Law becomes effective since January 1, 2018.

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