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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of February 17, 2022 No. 184

About establishment of accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia

Accepted the Government of the Republic of Armenia on February 17, 2022

Based on part 9.1 of article 288 of the Tax Code of the Republic of Armenia the Government of the Republic of Armenia decides:

1. Establish accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia according to Appendix.

2. This Resolution becomes effective next day after its official publication.

Prime Minister of the Republic of Armenia

N. Pashinyan

Appendix

to the Order of the Government of the Republic of Armenia of February 17, 2022 No. 184

Accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia

1. This Procedure governs the relations connected taking into account in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia according to part 9.1 of article 288 of the Tax Code of the Republic of Armenia (further – the nonresident organization), electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia (further – physical person).

2. The nonresident organization in case of rendering electronic services to physical person is registered in tax authority.

3. The nonresident organization rendering electronic services for the purpose of registration in tax authority is a part of the system the electronic value added tax of nonresident taxpayers to value added (e-VAT) on the official site of Committee of state revenues (http//:www.petekamutnet.am) (further – the electronic VAT system) and answers the questions asked online. Questions are online set in the Armenian, English or Russian languages. Having answered all questions asked online, positively, the nonresident organization chooses function to be registered in the electronic VAT system, having filled and having confirmed the e-mail address. On the e-mail address of the nonresident organization the message on online registration in the electronic VAT system is sent.

4. Having activated the reference sent to the e-mail address of the nonresident organization, the nonresident organization rendering electronic services for registration in tax authority submits the application in the electronic VAT system according to form of this Procedure. The application is submitted to tax authority by exclusively electronic method.

5. Tax authority based on the statement, the stipulated in Item 4 presents of the Procedure no later than within one working day following behind day of receipt of the statement registers the nonresident organization in tax authority, having provided to electronic method the accounting taxpayer number (ATN), user name and the password.

Form

The statement for registration in tax authority of the nonresident organization which does not have permanent organization in the Republic of Armenia rendering electronic services

1. Name of the nonresident organization

2. Country of residence of the nonresident organization

3. Location (address of accounting (registration) of the nonresident organization

4. Number and document date of the state accounting (registration) of the nonresident organization

5. Phone number of the nonresident organization

6. Website of the nonresident organization (in the presence)

7. Name of the trademark of the nonresident organization

8. Name and surname of the representative of the nonresident organization

9. E-mail address of the representative of the nonresident organization

10. Phone number of the representative of the nonresident organization

11. Date of filing of application

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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