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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of April 4, 2017 No. 333-N

About establishment of criteria of taxpayers for application of the simplified procedure of transfer into the single account of recoverable amounts of the value added tax as regards the transactions assessed by zero tax rate on value added and the simplified procedure and terms of transfer of tax amounts on value added into the single account based on requests to 20 million dram

Accepted the Government of the Republic of Armenia on March 30, 2017

(as amended of the Order of the Government of the Republic of Armenia of 17.01.2019 No. 30-N)

1. Approve:

1) criteria of taxpayers for application of the simplified procedure of transfer into the single account of recoverable amounts of the value added tax as regards the transactions assessed by zero tax rate on value added according to Appendix No. 1;

2) the simplified procedure and terms of transfer of tax amounts on value added into the single account based on requests for recoverable amounts of the value added tax as regards the transactions assessed by zero tax rate on value added to 20 million dram, according to Appendix No. 2.

2. Ceased to be valid

3. This Resolution becomes effective next day after its official publication.

Prime Minister of the Republic of Armenia

K. Karapetyan

Appendix No. 1

To the order of the Government of the Republic of Armenia of March 30, 2017 No. 333-N

Criteria of taxpayers for application of the simplified procedure of recoverable amounts of the value added tax as regards the transactions assessed by zero tax rate on value added

1. For application of the simplified procedure of transfer into the single account of recoverable amount of the VAT as regards the transactions assessed by zero tax rate on value added (further - the VAT) (further - recoverable amount of the VAT) according to the procedure, established by the Tax code of the Republic of Armenia, the taxpayer shall meet the following criteria:

1) at least, 90 percent of recoverable amounts of the VAT specified in the application (statements) submitted for the accounting periods of the VAT of the tax year preceding the tax year including day of obtaining by tax authority of the statement of the taxpayer for recoverable amount of the VAT (further - the statement), were proved by studying or check of tax authority.

If studying or check of recoverable amounts of the VAT specified in the application (statements) submitted for the accounting periods of the VAT of the tax year preceding the tax year including day of receipt of the statement in tax authority were not performed, the criterion established by this subitem is considered satisfied if:

and. at least, 90 percent of total amount of recoverable amounts of the VAT specified in the first and second applications submitted for the accounting period of the VAT of the tax year including day of receipt of the statement by tax authority were proved by studying or check of tax authority;

. at least, 90 percent of total amount of recoverable amounts of the VAT specified in all previous applications submitted for the accounting period of the VAT of the tax year including day of receipt of the statement by tax authority were proved by studying or check of tax authority if, at least, 90 percent of total amount of recoverable amounts of the VAT specified in the first and second applications submitted for the accounting period of the VAT of the tax year including day of receipt of the statement by tax authority were not proved by studying or check of tax authority;

2) as of day of obtaining by tax authority of the statement of the taxpayer for recoverable amount of the VAT the taxpayer provided to tax authority tax calculations, reports, declarations for the expired tax period and fulfilled the tax liabilities;

3) during the period after the statement preceding the current statement of the taxpayer for recoverable amount of the VAT, or the last complex tax audit "correctness of relations with the government budget of the Republic of Armenia till January 1, 2018" the taxpayer it was not restructured in the form of accession, merge, allocation or separation.

2. The studying or check which are carried out by tax authority further on the recoverable amount of the VAT specified in the statement (statements) for recoverable amount of the VAT:

1) in case of not reasons for 10-20 percent inclusive the simplified procedure is not applied to transfer of recoverable amount of the VAT for the single account within 6 days after actual start of studying or check irrespective of whether the taxpayer during this period meets the criteria specified in this Procedure;

2) in case of not reasons more than 20 percent the simplified procedure is not applied to transfer of recoverable amount of the VAT for the single account after day of actual start of studying or check within the tax year including this day, and following it tax year irrespective of whether the taxpayer during this period meets the criteria specified in this Procedure.

3. Ceased to be valid

Appendix No. 2

to the Order of the Government of the Republic of Armenia of March 30, 2017 No. 333-N

The simplified procedure and terms of transfer into the single account of tax amounts on value added into the single account based on requests for recoverable amounts of the value added tax as regards the transactions assessed by zero tax rate on value added to 20 million dram

1. This simplified procedure (further - the Procedure) governs the relations connected with transfer into the single account of VAT amounts on value added as regards the transactions assessed by zero tax rate on value added to 20 million dram.

2. This Procedure is applied if the taxpayer at the same time corresponds to criteria of taxpayers for application of the simplified procedure of transfer into the single account of recoverable amounts of the VAT as regards the transactions assessed by zero rate of the VAT, the approved subitem 1 of Item 1 of this Resolution.

3. Within 1 working day following behind day of registration in tax authority of statements of taxpayers for recoverable amount of the VAT (further - the statement), the tax authority specifies compliance to criteria of taxpayers for application of the simplified procedure of transfer into the single account of recoverable amounts of the VAT as regards transactions with zero rate of the VAT, the approved subitem 1 of Item 1 of this Resolution, and:

1) in case of compliance to criteria the tax authority within 1 working day following behind day of refining of compliance of the taxpayer to criteria, stipulated in Item 2 these Procedures without carrying out studying or check constitutes the conclusion about transfer of recoverable amount of the VAT for the single account and in day of its creation represents to treasury.

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