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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of July 14, 2017 No. 814

About establishment of procedure for offsetting and (or) return of the amounts paid over obligations on road tax, and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management

Accepted the Government of the Republic of Armenia on July 13, 2017

(as amended of the Order of the Government of the Republic of Armenia of 29.03.2019 No. 314)

1. Establish procedure for offsetting and (or) return of the amounts paid over obligations on road tax, and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management according to Appendix No. 1.

1.1. Establish procedure for return of the amounts paid over the obligation on ecological tax during 2018 for emission of hazardous substances in atmospheric air from mobile sources of emission, in case of lack of the established requirement about representation of tax calculation, according to Appendix No. 2.

2. Determine that offsetting and (or) return of the amounts according to the procedure, established by this Resolution, concerns the amounts paid over the obligation on road tax and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management, after entry into force of the Tax code of the Republic of Armenia.

3. This Resolution becomes effective since January 1, 2018.

Prime Minister of the Republic of Armenia

N. Pashinyan

Appendix

to the Order of the Government of the Republic of Armenia of July 13, 2017 No. 814

Procedure for offsetting and (or) return of the amounts paid over obligations on road tax, and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management

1. This Procedure governs the relations connected including and (or) return of the amounts paid over obligations on road tax and also in case of lack of the established requirement about representation of tax calculations - on ecological tax and payment for environmental management (further - the amounts paid over obligations) under the Tax code of the Republic of Armenia (further - the Code).

2. In sense of application of this Procedure as the amounts paid over obligations are considered:

1) the amounts paid over obligations, estimated according to the procedure, established by the Code as regards subjects to taxation by road tax, ecological tax and payment for environmental management;

2) the amounts which are actually listed by the taxpayer or other person from his name on the corresponding treasury account of this obligation in the conditions of lack of the obligation on payment of road tax, ecological tax and payment for environmental management;

3) the amounts of road tax, ecological tax and payment for environmental management enlisted for benefit of the taxpayer owing to lowering of the obligation as a result of execution of the court verdict.

3. Offsetting and (or) return of the amounts paid over obligations performs the body performing accounting of these obligations, based on the statement in form No. 1 and the document proving payment over the established size of the corresponding obligation, provided by the taxpayer.

4. At the expense of the amounts paid over obligations first of all the obligations which are available as regards this tax (payment) controlled by the considering body with repayment first of all of tax amounts (payment) estimated as regards this tax (payment) and then - penalty fee become engrossed in reading. Offsetting according to the procedure, specified in this Item, is made within 3 working days following behind day of receipt of the statement by the relevant organ performing accounting of the obligation.

5. After repayment of the available obligations according to the procedure, the stipulated in Item 4 presents of the Procedure, or in case of their absence the body performing accounting of the obligation constitutes the conclusion about return to the taxpayer of the amounts paid over obligations according to No. form 2, and within one working day following behind day of its creation represents to the Central Treasury of the state body performing the state settlement in the financial sphere, authorized by the Government of the Republic of Armenia (further - treasury). The conclusion is constituted within 3 working days following behind day of obtaining by the body performing accounting of the obligation, statement of the taxpayer.

6. The amounts paid over obligations according to this Procedure, return to the taxpayer within 2 working days following behind day of obtaining by treasury of the conclusion specified in Item 5 of this Procedure by the transfer to bank account number specified in the conclusion.

Form No. 1

__________________________________

                                        __________________________________

                               (The name of the body performing accounting of the obligation)

Statement

About offsetting and (or) return of the amounts paid over obligations on road tax and also in case of lack of the established requirement about representation of tax calculations – on ecological tax and payment for environmental management

I ask ____________________________________________________________

(specify the corresponding tax, payment)

__________________________________ the dram paid over the obligation

(specify the amount)

To offset 1) by part ______________________________________________________

(specify the corresponding tax, payment) at the expense of the available obligation;

To return 2), having transfered the amount to account No. __________________, being in bank ____________.

Name of the taxpayer ___________________________________________

(name of the organization, name, surname of the individual entrepreneur)

INN of the taxpayer _______________________________________

                                                           (in the presence)

I report that the data containing in the submitted document are complete and reliable.

Director of the organization (individual entrepreneur) ______________________

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