of December 30, 2016 No. ZR-260
About liquidation of the organizations and removal from the state accounting of the individual entrepreneurs who did not submit tax reports
Accepted by National Assembly of the Republic of Armenia on December 16, 2016
This Law extends to the organizations and individual entrepreneurs (further - taxpayers) who did not submit from January 1, 2013 to January 1, 2017 in tax authority any reports, calculations or declarations (further - the report), according to the data which are available in tax authority have no property (as regards the individual entrepreneur registered addressed to the individual entrepreneur) and on condition on January 1, 2017 as regards the income controlled by tax authority have no obligations or were not re-registered according to article 6 of the Law of the Republic of Armenia "About application of the Civil code of the Republic of Armenia".
In sense of application of this Article, the general tax liability of the organization and (or) the individual entrepreneur on condition as regards the income controlled by tax authority at the rate to ten thousand dram stops on January 1, 2017, and it is considered that the organization or the individual entrepreneur have no obligations as regards the income controlled by tax authority.
1. After creation of the preliminary list of the liquidated taxpayers specified in article 1 of this Law, tax authority till March 31, 2017 inclusive:
1) notifies liquidated (struck off the state register) taxpayers that they are included in the preliminary list;
2) the preliminary list liquidated (struck off the state register) represents taxpayers to the relevant authorized bodies of registration (recording) of property and (or) registration of the rights and restrictions for property.
2. Taxpayers within two months after receipt of the notification established in Item of 1 part of 1 this Article in writing inform tax authority on their exception of the list liquidated (struck off the state register) taxpayers.
3. Within two months after receipt of the lists established in Item 2 of article 1 of this article, the relevant authorized bodies registering (recording) property and (or) the right and restriction for property provide to tax authority information on the taxpayers included in the preliminary list liquidated (struck off the state register) as regards which there is information on availability registered (having accounting) property on their name.
4. The tax authority after receipt of information established by parts 2 and 3 of this Article in the presence of the bases provided in article 1 of this Law constitutes the list of the taxpayers who are subject to liquidation (removal from the state accounting).
The list of the taxpayers who are subject to liquidation (removal from the state accounting) and the certificate of lack of the obligations of the taxpayers specified in lists controlled by tax authority constituted according to the form established by tax authority represents tax authority in the procedure established by the Government of the Republic of Armenia till July 1, 2017 to the Agency of the state register of legal entities of the Ministry of Justice of the Republic of Armenia (further - the State register). The tax authority also during the term specified in this part represents the list of the organizations registered in tax authority which constituent organizations are liquidated to the State register.
5. The lists specified in part 4 of this Article shall contain the name of the organization (in case of the individual entrepreneur, name and surname), known to tax authority or the organization location specified in the state register (in case of the business owner, the residential address), identification taxpayer number.
6. After obtaining from tax authority of the lists specified in part 4 of this Article, the State register till August 1, 2017 publishes them on the official site of public notifications of the Republic of Armenia of http://azdarar.am, and also on the official site of http://www.e-register.am.
7. After publication in accordance with the established procedure the State register of the lists specified in part 6 of this Article till November 1, 2017, the taxpayers (heads of executive body) included in the list or replacing them officials shall provide to the State register the certificate of obligations to physical persons, the organizations, organizations and state bodies and availability of the property belonging to them by the property right. In case of non-presentation of the certificate of availability of obligations and property in the terms established in this part it is considered that the taxpayer has no obligations and property, and after liquidation of the organization or removal of the individual entrepreneur from the state accounting the questions connected with the property found on their name are permitted in the procedure established by the legislation.
In the terms established in this part taxpayers can submit in the State register the application for renewal of activities or re-registration in case of which submission the State register excludes data of taxpayers from the lists specified in part 6 of this Article. In the terms established in this part taxpayers or their replacement officials, and also their creditors or other state bodies specified in the list can give objections to the State register in the terms established in this part. In case of lack of the reference or objections during the term specified in this part, the State register within two months registers liquidation of the organization or strikes the individual entrepreneur off the state register.
8. If the objection is received from creditors of the taxpayer included in the lists published by the State register in accordance with the established procedure during the term established in part 7 of this Article, the State register does not liquidate this organization and the objection received from creditors of the taxpayer together with the relevant documents returns in tax authority for ensuring further process.
In case of liquidation of the organizations or removal from the state accounting of individual entrepreneurs, the stipulated in Clause 2 presents of the Law, the state register within one month provides information in tax authority. The tax authority within five working days after obtaining by the established this Article of information, posts it on the official website.
Administrative production is not initiated for non-presentation of tax reports after inclusion in lists of the organizations which are subject liquidation and the individual entrepreneurs who are subject to removal from the state accounting, included in lists, the stipulated in Article 2 presents of the Law according to the procedure of and based on this Law, and the initiated administrative production is subject to the termination.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 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
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.