Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

TAX CODE OF THE REPUBLIC OF ARMENIA

of November 1, 2016 No. ZR-165

Accepted by National Assembly of the Republic of Armenia on October 4, 2016

 

The complete text of the document is provided to users with tariff plans Optimal and the Professional on demand.

Send request on email office@spinform.ru with indication of your organization.

 

Article 445. Recognition voided some laws of the Republic of Armenia in connection with entry into force of the Code

1. From the date of entry into force of the Code are recognized invalid:

1) the Law of the Republic of Armenia ZR-107 "About taxes" of April 14, 1997, except for article 8 of the Law of the Republic of Armenia "About taxes" which is recognized voided since January 1, 2017;

2) the Law of the Republic of Armenia ZR-118 "About the value added tax" of May 14, 1997, except for the last paragraph of Article 6 and item 4 of article 26 of this law which are effective till December 31, 2019 inclusive;

3) the Law of the Republic of Armenia ZR-79 "About the excise tax" of July 7, 2000, except for:

and. the rates of the excise tax relating to product codes of the commodity nomenclature of external economic activity 2208, 2208 of 30, 2208 of 40, 2402 20 90011, 2402 20 10011, 2402 90 00013, 2402 20 90012, 2402 20 10012 and 2402 90 00014 table of part 1 of article 5 of the Law of the Republic of Armenia "About the excise tax" which are recognized voided since January 1, 2017. Rate of the excise tax for goods under the product code Commodity Nomenclature of Foreign Economic Activity 2208 (except for the Commodity Nomenclatures of Foreign Economic Activity codes 2208 90 330 0, 2208 90 380 0, 2208 90 480 0, 2208 of 20, 2208 of 30, 2208 of 40) since January 1, 2017 63 percent are established, but it is at least, than 630 dram for 1 liter, the rate of the excise tax for goods under the Commodity Nomenclatures of Foreign Economic Activity codes 2208 30, 2208 40 since January 1, 2017 is established 57 percent, but it is at least, than 3450 dram for 1 liter, rate of the excise tax for goods under the Commodity Nomenclatures of Foreign Economic Activity codes 2208 90 330 0, 2208 90 380 0, 2208 90 480 0 C are established on January 1, 2017 55 percent, but it is at least, than 550 dram for 1 liter, the rate of the excise tax for goods under the Commodity Nomenclature of Foreign Economic Activity code 240220 90011, 2402 20 10011, 2402 90 00013, 2402 20 90012, 2402 20 10012 and 2402 90 00014 since January 1, 2017 is established 15 percent, but it is at least, than 6325 dram for 1000 pieces, and the rate of the excise tax for goods under the Commodity Nomenclature of Foreign Economic Activity code 2208 20 since January 1, 2017 is established in the amount of, established by the law of the Republic of Armenia "About the excise tax" existing before entry into force of the Code.

. parts 6 of article 8 of the law of the Republic of Armenia "About the excise tax" which is effective till December 31, 2019;

4) the Law of the Republic of Armenia ZR-155 "About the income tax" of September 30, 1997, except for the provisions relating to the residents accredited according to the procedure, established by penultimate paragraphs of articles 8 and 11 of the Law of the Republic of Armenia "About the state support of the sphere of information technologies" which are effective till December 31, 2019 inclusive.

5) the Law of the Republic of Armenia ZR-246 "About the income tax" of December 22, 2010, except for the provisions relating to the tax agents accredited according to the procedure, established by part 1.1 of article 10 of the Law of the Republic of Armenia "About the state support of the sphere of information technologies" which are effective till December 31, 2019 inclusive.

6) the Law of the Republic of Armenia ZR-270 "About nature protection payments and payments for environmental management" of December 28, 1998;

8) The law of the Republic of Armenia ZR-203 "About road payment" of March 3, 1998;

9) the Law of the Republic of Armenia ZR-491 "About the property tax" of December 26, 2002;

10) the Law ZR-101 "About the land tax" of February 14, 1994.

11) the Law of the Republic of Armenia ZR-236 "About the receipts tax" of December 19, 2012;

12) the Law of the Republic of Armenia ZR-209 "About patent payments" of December 22, 2010;

13) the Law of the Republic of Armenia ZR-236 "About fixed payments" of July 7, 1998;

14) the Law of the Republic of Armenia ZR-215 "About registration and removal from tax accounting of the organizations and physical persons" of October 11, 2007;

15) the Law of the Republic of Armenia ZR-129 "About use of control cash registers" of November 22, 2004;

16) the Law of the Republic of Armenia ZR-220 "About suspension of operations of persons using control cash registers" of November 28, 2006;

17) the Law of the Republic of Armenia ZR-501 from "About cash transactions" of December 26, 2002.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.