LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-168

About introduction of amendments to 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 November 24, 2015

Article 1. Regarding 3rd 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) words "charges and (or) return for other tax liabilities" shall be replaced with words "introduction into the single account";

2) words "justification of return of the amounts paid over calculated" to exclude in the procedure for obligations of the obligatory payments paid to the government budget established by the law.

Article 2. In appendix of 1 Law

1) from heading and part 1.1 words", return of the payment amounts of compulsory social insurance paid over the obligations calculated" to exclude in the procedure established by the law;

2) from the subitem "an" of Item 1.2 of the word "to offsetting on account of other tax liabilities of business entity enlisted in the government budget," to exclude from the other amounts which are subject to offsetting on other tax liabilities of business entity;

The subitem "b" of Item 1.2 to state 3) in the following edition:

"b) need of determination of the amount of overpayments;".

Article 3. This Law becomes effective since January 1, 2018.

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