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LAW OF THE REPUBLIC OF ARMENIA

of July 22, 2014 No. ZR-132

About entering of amendment into the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on June 21, 2014

Article 1. The paragraph four articles 43.1 of the Law of the Republic of Armenia "About Tax Service" of July 3, 2002 ZR-407-N after the words "within 30 days" to add with words ", except as specified appeals of the drawn-up statements of the violation of the requirement of documentation of transactions on purchase of goods as a result of the check performed according to the procedure established by appendix 5 of the Law of the Republic of Armenia "About the organization and conducting checks in the Republic of Armenia", or protocols of refining of the declaration on the taxpayers who delivered goods to taxpayers of turnover and not provided the relevant document established by the law, and the goods purchased or data entered into the electronic system of tax authority, or actions of persons performing check which the tax authority takes for consideration and on them decisions within 10 working days are made".

Article 2. This Law becomes effective since October 1, 2014.

President of the Republic of Armenia

S. A. Sargsyan

 

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