Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE REPUBLIC OF ARMENIA

of April 12, 2022 No. ZR-86

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on March 23, 2022

Article 1. In article 44 of the Tax Code of the Republic of Armenia of October 4, 2016 (further – the Code):

Part 2 to state 1) in the following edition:

"2. In case of identification as a result of tax control of violations of requirements of the Code and the laws of the Republic of Armenia on charges the tax liabilities cannot arise if they were shown to the taxpayer after the expiration of the third tax year following directly after tax year of assumption of violation (except for the case provided by the second paragraph of part 5 of this Article), and in case of identification of violations of requirements of Chapter 73 of the Code – after the expiration of the fifth tax year. In case of identification of violations of requirements of the Sections of the Code concerning the real estate tax and the assessed tax on vehicles, the tax liabilities cannot arise if this violation was revealed after the expiration of the tenth tax year following directly after tax year of assumption of violation.";

2) part 5 after the words "three years" to add with the words "and by tax calculation of transfer pricing-five years".

Article 2. In article 53 of the Code:

To exclude 1) from item 4 of part 9 of the word "stipulated in Clause 59 Codes", "stipulated in Clause 254 Codes" and "stipulated in Clause 267 Codes";

2) in part 10:

and. Item 1 after the word "body)" to add with words ", except for tax calculations of transfer pricing";

. the Item 2 after the word "is suspended" to add with words ", except for tax calculations of transfer pricing";

to add Item 3 after the word "years" with words "century, and in case of calculation of transfer pricing – five years".

Article 3. To state part 1 of Article 54 in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info