of March 30, 2018 No. ZR-261
About introduction of amendments to the Tax Code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on March 23, 2018
Article 1. To state Item 12 of part 1 of article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) in the following edition:
"12) tax authority - Committee on state revenues.".
Article 2. In Item of 1 part of 1 Article 21, the subitem "an" of Item 2 parts 4 Articles 59, Item of 1 part 2 Articles 103, of part 1 of Article 225 and part 1 of article 240 of the Code of the word "public managerial institutions" shall be replaced with words "state bodies".
Article 3. In Item 14 parts of 1 Article 3, Section heading 2, speak rapidly 4 Articles 79, of part 3 Articles 219, Item 3 parts of 1 Article 235, Item 3 parts of 1 Article 250, of part of 1 Article 285, of part of 1 Article 320, Item 8 parts 4 Articles 377, parts 1 and 6 of Article 407, of part 4 of article 409 of the Code of the word "tax authorities" shall be replaced with words "tax authority" in the corresponding case forms.
Article 4. In the third offer of part 3 of article 219 of the Code the word is "performed" to replace with the word "performs".
Article 5. In Item 3 of part 1 of Article 235 and Item 3 of part 1 of article 250 of the Code of the word "in the course of implementation of the functions can" shall be replaced with words "in the course of implementation of the functions can".
Article 6. In part 6 of Article 407 and part 4 of article 409 of the Code the word is "determined" to replace with the word "determines".
Article 7. In Item 1 of part 1 of article 432 of the Code of the word "Service of Forced Execution of Court Resolutions of the Ministry of Justice of the Republic of Armenia" shall be replaced with words "The service providing forced execution".
Article 8. To exclude from part 1 of article 441 of the Code of the word "the permanent body in tax authority created by the head of tax authority, which".
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