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LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2010 No. ZR-247

About the personified accounting of the income tax, income tax and social payments

(as amended on 30-12-2010)

Accepted by National Assembly of the Republic of Armenia on December 22, 2010

Article 1. Subject of regulation of the law

1. This Law governs the relations relating to the personified accounting of the income tax, pension payments (further combined - the income tax) and social payments of the individual entrepreneur and notary (further - the personified accounting), establishes the rights and obligations of the Parties participating in process of the personified accounting.

2. Provisions of this Law are not applied to the foreign citizens who do not have the right to residence in the Republic of Armenia (residence permit) and to stateless persons.

Article 2. Legal regulation of the personified accounting

1. The relations connected with the personified accounting are regulated by this Law, the Laws of the Republic of Armenia "About personal data protection", "About funded pensions", "About national pensions", the Tax code of the Republic of Armenia and other legal acts.

Article 3. The concepts used in this Law

1. In this Law the following concepts are used:

1) hired employee - according to the Law of the Republic of Armenia "About funded pensions";

2) self-employed person - according to the Law of the Republic of Armenia "About funded pensions";

3) the individual entrepreneur - according to the Law of the Republic of Armenia "About the individual entrepreneur", except for the individual entrepreneurs who are engaged in the types of activity included in the List of Appendix of 1 Law of the Republic of Armenia "About tax benefits of self-employed persons";

4) the notary - according to the Law of the Republic of Armenia "About notariate";

5) the contractual income - according to the Law of the Republic of Armenia "About funded pensions";

6) physical person - hired employee, self-employed person, individual entrepreneurs, notaries, receivers of the contractual income;

7) the information database of the personified accounting (the information database) - data set about the physical persons identified by this law;

8) the personified calculation - the document created according to the procedure, established by the Government of the Republic of Armenia, and the document established by the Tax code of the Republic of Armenia calculation of the income tax, annual calculation of the income tax, calculation of the income tax, the simplified calculation of the income tax submitted in electronic form and the personified (simplified) calculations established by parts 3 and 5 of article 7 of the Law of the Republic of Armenia "About funded pensions";

9) the request for registration - the electronic document created and provided according to the procedure, established by the Government of the Republic of Armenia, established by part 2 of article 7 of the Law of the Republic of Armenia "About funded pensions", the Tax code of the Republic of Armenia, providing registration of physical persons in tax authority, modification of their personal data;

10) the personified accounting - the request for registration, creation, representation of the personified (simplified) calculation, opening of the individual account for physical person, input of the provided information in the information database, their storage, modification in the data included in the information database;

11) the employer - according to the Law of the Republic of Armenia "About funded pensions".

Article 4. The purposes and tasks of the personified accounting

1. The purposes and tasks of the personified accounting consist in the following:

1) ensuring application of the tax legislation and accuracy of the taxation of the income of physical persons;

2) the analysis of macroeconomic indicators and implementation of calculations - forecasting;

3) ensuring normal functioning of accumulative component of the pension system;

4) ensuring realization of the pension rights of physical persons.

Article 5. The principles of the personified accounting

1. The principles of the personified accounting are:

1) personifitsirovannost of accounting of personal data;

2) obligatory inclusion in system of the personified accounting of each physical person who paid the income tax, the income tax and social payments;

3) access to the data relating to it for physical person (the subject of data);

4) use of the data included in the information database is exclusive in the cases provided by the law, according to the procedure, established by the legislation.

2. Information containing in the information database of the personified accounting is confidential and can be provided to the subject of data and the third parties only in the cases provided by the law. The data provided to the subject of data from the information database of the personified accounting, and also the third parties and procedure for provision are established by the law of the Republic of Armenia and the order of the Government of the Republic of Armenia.

Article 6. The body performing the personified accounting

1. The personified accounting makes the state authorized body of management performing charges on the income tax, the income tax and social payments (further - Authorized body).

Article 7. The data included in the information database

1. Join in the information database:

1) following data of physical persons:

and. surname, name, middle name, date, month and year of birth, in case of death - date, month and year of death,

. series and passport number of the citizen of the Republic of Armenia, and in the presence, the ID card (in case of persons up to 16 years, the certificate of birth), series and document number, confirming right to residence in the Republic of Armenia, the foreign citizen having the right to residence in the Republic of Armenia or person which does not have nationality, series and number of the conventional travel document of person having the status of the refugee, code of the body which issued the passport and the ID card of the citizen of the Republic of Armenia, date, month, year, issues

century number of public services or number of the certificate of lack of number of public services or identification taxpayer number (in the presence);

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