LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2012 No. ZR-242-N

About modification and amendments in the Law of the Republic of Armenia "About the organization and conducting checks in the Republic of Armenia"

Accepted by National Assembly of the Republic of Armenia on December 19, 2012

Article 1. In Item 3 of article 1 of the Law of the Republic of Armenia "About the organization and conducting checks in the Republic of Armenia" of May 17, 2000 ZR-60 (further - the Law):

1) in paragraphs one, the ninth, eleventh and twelfth to replace the word "nine" with the word "seven";

The paragraph third after the word of "taxes" to add 2) with the words "and the income controlled by tax authority";

The paragraph of the sixth to declare 3) invalid;

4) the paragraph of the eighth and item 4 of the paragraph of the tenth after words "amounts of goods turnover and rendering services," to add with words "deficit of finished goods, goods,";

The paragraph the thirteenth to state 5) in the following edition:

"During the researches provided by this Article there are no obligations regarding the additional taxes and the income controlled by tax authority, except for:

1) cases of acceptance by business entity of the violations found by tax authority as a result of cameral (office) researches, and submission of the specified reports;

2) case of the research performed for the purpose of recording of size of the amount of subject to offsetting and (or) value added tax return;

3) cases of recording of deficit of finished goods, goods as a result of the researches performed in the procedure established by appendix No. 4 of this Law.".

Article 2. The offer first of part 6 of article 2.1 of the Law after the words "December 1" to add with words ", except for tax authority which approves the annual program of checks till June 1 every year for the period, got since July 1 years of approval of the program till July 1 of the year following approval of the program".

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