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LAW OF THE REPUBLIC OF ARMENIA

of October 22, 2020 No. ZR-461

About establishment of tax benefits in the period of warlike situation

Accepted by National Assembly of the Republic of Armenia on October 21, 2020

Article 1. Subject of regulation of the Law

This Law governs the relations connected with establishment of tax benefits in import by taxpayers in the period of warlike situation of goods from the states which are members of the Eurasian Economic Union and also the relations connected with marking of goods delivered gratuitously (by donation) in the period of warlike situation, excise stamps or fiscal brands.

Article 2. Release of commodity import by taxpayers from the states which are members of the Eurasian Economic Union in the period of warlike situation from the value added tax, the excise tax and (or) ecological tax

1. Commodity import, included in the list approved by the Government, the goods of the Eurasian Economic Union having the status, taxpayers in the period of warlike situation from the states which are members of the Eurasian Economic Union is exempted from the value added tax, the excise tax and (or) ecological tax in case of non-paid (by donation) deliveries of these goods in the period of warlike situation to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health.

2. The fact non-paid (by donation) deliveries to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health of the goods imported by the organizations, individual entrepreneurs or notaries is confirmed by the settlement documents which are written out by the organizations, individual entrepreneurs or notaries according to the procedure, established by the Tax code of the Republic of Armenia (further - the Code), and certified by the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health. The fact non-paid (by donation) deliveries to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health of the goods imported by the physical persons who are not individual entrepreneurs or notaries is confirmed by other documents constituted between the parties in the procedure established by the legislation.

3. As regards the goods included in the list approved by the Government and delivered gratuitously (by donation) in the period of warlike situation to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health, provisions of Item 2 of part 1 of Article 72 and article 73 of the Code are inapplicable.

Article 3. Release from the obligation on marking of goods, is non-paid (by donation) delivered in the period of warlike situation, excise stamps or fiscal brands

1. Marking goods, subjects, according to articles 389 and 390 of the Code, marking by excise stamps or fiscal brands in the period of warlike situation, in case of their non-paid (by donation) deliveries are not subject to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health. In case of transfer of the marked goods in the period of warlike situation in documents, the stipulated in Article 2 presents of the Law, the corresponding specifying about it is brought.

Article 4. Final part and transitional provisions

1. This Law becomes effective next day after its official publication and extends to the relations which arose after September 27, 2020.

2. Operation of article 2 of this Law extends to all goods imported from the states which are members of the Eurasian Economic Union, during the period since September 27, 2020 before entry into force of the corresponding order of the Government provided by part 1 of article 2 of this Law, having the status of goods of the Eurasian Economic Union, and also delivered gratuitously (by donation), in case of their non-paid (by donation) deliveries in the procedure provided by this Law to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health.

3. The inventory, having the status of goods of the European economic union, the stipulated in Clause 2 presents of the Law, the Government claims within ten days after entry into force of this Law.

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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