LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2017 No. ZR-276

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

Accepted by National Assembly of the Republic of Armenia on December 21, 2017

Article 1. Article 3 of the Law of the Republic of Armenia of July 3, 2002 ZR-407-N "About Tax Service" (further - the Law) after the word "consists" to add with the words "from the Tax code of the Republic of Armenia".

Article 2. In article 4 of the Law:

Determination of the concepts "tax secret:" and "tax administration" to exclude 1), and "another obligatory" to exclude words from determination of the income controlled by tax authority.

To add 2) with the new paragraph of the following content:

"The concepts applied in the Tax code of the Republic of Armenia are applied in this Law in the sense and value applied in the Code if other is not provided by this Law.".

Article 3. To recognize article 5.1 of the Law invalid.

Article 4. State Article 6 in the following edition:

"Article 6. Tasks of tax authority

Tasks of tax authority are:

1) providing the income controlled by tax authority and contribution of economic safety of the Republic of Armenia;

2) obligation fulfillment and the functions established for tax authority, implementation of powers according to the principles of the taxation system of the Republic of Armenia and requirements established by other legal acts governing the tax relations, and also assigning powers to tax authority;

3) obligation fulfillment and implementation of the rights of the Republic of Armenia according to the international treaties concerning tax questions, cooperation with tax and other competent authorities of foreign states, the international organizations;

4) implementation of other tasks provided by the law.".

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