of March 23, 2020 No. ZR-139
About modification and amendments in the Law "About the Assessed Tax"
Accepted by National Assembly of the Republic of Armenia on March 6, 2020
Article 1. In Item 2 of part 2 of article 8 of the Law of December 26, 2002 No. ZR-491 "About the assessed tax" (further - the Law):
" (Except for vehicles)" to exclude 1) from the first paragraph of the word;
The second paragraph to declare 2) invalid;
To add 3) with the new paragraph of the following content:
"Physical persons completely fulfill the tax liabilities as regards this property which is the taxation object, for the period, the covering month including day of state registration of transfer of property before state registration of the property right arising from the agreement of alienation, except as specified, when alienation is performed by the forced contractor, the managing director on bankruptcy or the pawnbroker;".
Article 2. In article 13 of the Law:
"The case established by part 4" shall be replaced with words 1) regarding 2 words "the cases established by parts 4 and 5";
To add 2) with part 5 of the following content:
"5. Except as specified when alienation is performed by the forced contractor, to the managing director on bankruptcy or the pawnbroker, the body keeping the inventory of the real estate performs state registration of the property rights to the real estate based on the certificate of lack of the tax liabilities as regards the real estate issued by the bodies performing accounting in which also the period of tax year of issue of the reference for which as regards this real estate payments of the real estate tax are made (for the organizations - the real estate tax as regards all objects staying on the registry in this body performing accounting) is specified.".
Article 3. This Law becomes effective for the tenth day after its official publication.
President of the Republic
A. Sargsyan
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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