LAW OF THE REPUBLIC OF ARMENIA

of May 18, 2010 No. ZR-53

About introduction of amendments to the Law of the Republic of Armenia "About local self-government"

Accepted by National Assembly of the Republic of Armenia on April 27, 2010

Article 1. "About local self-government" of May 7, 2002 to state Item 18 of article 16 of the Law of the Republic of Armenia to ZR-337 (further - the Law) in the following edition:

"18) in the cases established by the law establishes types and rates of the local taxes, duties and charges;".

Article 2. In article 34 of the Law:

1. to state Item 2 of part 1 in the following edition:

"2) submits drafts of decisions on establishment of the types established by the law for approval of local government board and rates of the local taxes, duties and charges;

2. 1) in the procedure established by the law will be organized by collection and control of the local taxes, duties and charges, the rents for the parcels of land which are in administrative borders of municipality considered as municipal and state-owned property, the property which is considered as municipal property;

2. Applies 2) in the procedure established by the law to persons which did not pay the local taxes, duties and charges, adequate measures;".

2) part 2 to recognize invalid.

Article 3. In Item 1 of part 1 of article 57 of the Law:

The subitem "a" to state 1) in the following edition:

"a) from the local taxes:

- the land tax – on the earth which is in the administrative territory of municipality

- the property tax – on the property which is in the administrative territory of municipality

- hotel tax,

- tax on car park of vehicles;";

The subitem "b" to declare 2) invalid.

Article 4. Regarding 1 article 67 of the Law of the word "to the land tax, tax on property, local" shall be replaced with words "local taxes".

Article 5. This Law becomes effective for the tenth day following behind day of official publication.

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