of March 11, 2022 No. ZR-55
About entering of amendments and changes into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on March 4, 2022
Article 1. In part in article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code):
1) Item 64 after words "decisions, notifications)" to add with words ", and also the documents provided by the Code constituted by tax authority within tax audits and studying (instructions, drafts of acts and protocols, acts, protocols, decisions, orders)";
Item 66 to state 2) in the following edition:
"66) the electronic notification of taxpayers - placement of the documents which are subject to the obligatory notification on the personal page of the taxpayer in electronic management system of submission of reports of tax authority that is confirmed by electronic management system;";
To add 3) with Item 72 following of content:
"72) the tax case - the personal record which is kept in the procedure established by tax authority, for document storage, concerning the taxpayer.".
Article 2. To add part 10 of article 53 of the Code with item 4 of the following content:
"4) to the accounting period which is already studied by tax authority as regards this type of tax according to the procedure, stipulated in Clause 349.1 Codes.".
Article 3. Add the code with Article 303.1 of the following content:
"Article 303.1. Removal from the taxpayer registration, staying on the registry in tax authority, not corresponding to the forms of business provided by Chapter 5 of the Civil code of the Republic of Armenia, or not having state registration (accounting)
1. The taxpayers who are staying on the registry in tax authority, not corresponding to the forms of business provided by Chapter 5 of the Civil code of the Republic of Armenia, or not having state registration (accounting) are struck off the register in the procedure established by tax authority.".
Article 4. In article 339 of the Code:
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