LAW OF THE REPUBLIC OF ARMENIA

of December 1, 2003 No. ZR-28

About modification and amendments in the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on November 5, 2003

Article 1. In the Law of the Republic of Armenia "About Tax Service" (on July 3, 2002, ZR-407; further - the Law):

1) in Article 4:

a) "procedures of Tax Service -" to state determination of concept of the following edition:

"functions of Tax Service - the functional obligations of higher tax authority and tax authorities on structural divisions approved by the head of tax authority;";

b) in determination of the concept "the commission on conducting office investigations-" of the word "regulations on it." shall be replaced with words "the procedure established by the head of tax authority.";

Article 4 to add 2) with new paragraphs of the following content:

"tax administration - performed based on this Law and other legal acts of action of tax authority for ensuring universal and correct application of the tax legislation, on realization of tasks of tax authority;

the income controlled by tax authority, - set of other obligatory payments paid in state and local authority budgets of the Republic of Armenia of taxes, duties and established by the law, penalty fee and penalties added on them in the procedure established by the law which accounting, supervision of their accounting and (or) payment, control of ensuring their receipts with the legislation are provided to tax authority;

structural divisions of tax authority - structural divisions of higher tax authority, tax authorities of tax authority.".

Article 2. To add the law after Article 5 with Article 5.1 of the following content:

"Article 5.1. Tax authority

The tax authority is the single republican state body exercising supervision of execution of the tax legislation, designed to realize the tasks established by this Law, to provide the income of budgets controlled by tax authority, to promote economic safety of the Republic of Armenia.".

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