Unofficial transfer (c) Soyuzpravoinform LLC
of May 2, 2022 No. ZR-97
About entering of amendments into the Code of administrative legal proceedings of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on April 12, 2022
Article 1. Part 1 of article 1 of the Code of administrative legal proceedings of the Republic of Armenia of December 5, 2013 (further – the Code) after the words "procedure" to add with the words "procedure for consideration of the applications about obtaining by tax authority of the classified information protected by the law based on obligations assumed by the international treaties ratified by the Republic of Armenia".
Article 2. To add article 3 of the Code with part 6 of the following content:
"6. The tax authority on cases on obtaining for the purpose of the taxation of the classified information protected by the law (further – the classified information) in banks and other financial organizations based on obligations assumed by the international treaties ratified by the Republic of Armenia according to Chapter 31.7 of this Code can also appeal to administrative court.".
Article 3. To add part 2 of article 94 of the Code with item 4 of the following content:
"4) within the production on cases on exchange of information of tax authorities established by Chapter 31.7 of this Code there was need to find out additional circumstances or to receive data.".
Article 4. Add the code with Chapter 31.7 of the following content:
"Chapter 31.7. Production on cases on exchange of tax authorities of information
Article 222.20. Cases on exchange of tax authorities of information
1. Consideration of the application of tax authority about receipt of the classified information for the purpose of the taxation based on the obligations accepted by the international treaties ratified by the Republic of Armenia is performed with observance of the rules provided by this Code, considering features of this Chapter.
Article 222.21. Requirements to the statement and the enclosed documents
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