LAW OF THE REPUBLIC OF ARMENIA

of June 7, 2016 No. ZR-80

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

Accepted by National Assembly of the Republic of Armenia on May 16, 2016

Article 1. Part 4 of article 16.1 of the Law of the Republic of Armenia of ZR-107 of April 14, 1997 "About taxes" (further – the Law) after words" (except for" to add with words "tax declarations on import and export,".

Article 2. To state Item 11 of part 8 of article 20 of the Law in the following edition:

"11) the customs authority provides the information on the registrations executed on customs procedures "release for internal consumption", "reimport", "export", "re-export", "temporary import", "conversion on customs area", "conversion for internal consumption", "temporary export", "outward processing", "customs transit" including, about the collected taxes, the customs duty and other obligatory payments.".

Article 3. Regarding the 2nd Article 25:

1) the first offer after the words "tax calculations" to add with words ", declarations, data, reports",

2) words of the second offer of "refining of calculations" shall be replaced with words "amendments of calculations (reports, data, declarations)", and the same offer after the word" (" and its corresponding case form to add declarations with words ", data, reports" and their corresponding case forms.

Article 4. Regarding the 2nd Article 25.2:

The words "on the "import for free circulation" mode" shall be replaced with words 1) "on the "release for internal consumption" mode",

To add 2) after the word of "customs value" with the words "and the total amount of the basic cost of taxation on value added specified in tax declarations on import".

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