LAW OF THE REPUBLIC OF ARMENIA

of November 17, 2008 No. ZR-176

About entering of amendments and changes into the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on October 23, 2008

Article 1. In article 8 of the Law of the Republic of Armenia "About Tax Service" of July 3, 2002 ZR-407-N:

1) in heading of the word "system of body" to replace with the word "bodies";

Part 1 to state 2) in the following edition:

"1. Tax authorities are:

1) higher tax authority;

2) tax authorities.";

3) parts 2 and 6 to recognize invalid.

Part 4 after the word of "body" to add 4) with the words "the system includes", the word of "division" shall be replaced with words "divisions which".

Article 2. To add part 2 of article 9 of the Law after the word "inquiry" with the words "and pretrial investigation".

Article 3. To add heading of article 11.1 of the Law after words of "tax authority" with words "(higher tax authority)".

Article 4. In article 15 of the Law:

Group "B" of part 1 after the words "deputy chief of tax authorities" to add 1) with words ", the assistant department head of higher tax authority", to add group "B" before the words "chief operative of higher tax authority" with words ", the investigator on especially major cases of higher tax authority, the senior investigator of higher tax authority, the investigator of higher tax authority";

Part 3 after the word of "deputy" to add 2) with words ", the head of department of higher tax authority, the chief of tax authorities".

Article 5. "Procedure" to add part 1 of article 18 of the Law after the word with words ", including from reserve of personnel of Tax Service, customs employees, and also persons holding civil positions in tax and customs authorities".

Article 6. In article 19 of the Law:

1) from part 1 letter "A", and words", except for positions of the head and deputy manager of tax authority," to exclude;

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