Unofficial translation (c) Soyuzpravoinform LLC

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of March 24, 2022 No. 364

About establishment of procedure for goods write-off, marked by excise stamps and control signs

Accepted the Government of the Republic of Armenia on March 24, 2022

Based on part 2 of article 423 of the Tax Code of the Republic of Armenia and part 1 of article 37 of the Law of the Republic of Armenia "About regulatory legal acts" the Government of the Republic of Armenia decides:

1. Establish procedure for goods write-off, marked by excise stamps and control signs according to Appendix.

2. Declare invalid the Order of the Government of the Republic of Armenia of July 6, 2017 No. 787-N "About establishment of procedure for write-off of the marked goods, unalienated during expiration date (storage)".

3. This Resolution becomes effective for the tenth day after its official publication.

Appendix

to the Order of the Government of the Republic of Armenia of March 24, 2022 No. 364

Procedure for goods write-off, marked by excise stamps and control signs

1. This Procedure governs the relations connected with goods write-off, marked by excise stamps and control signs, specified in articles 389 and 390 of the Tax Code of the Republic of Armenia (further – the Code).

2. According to this Procedure those marked goods which were not aloof or returned during the expiration date (storage) established for these goods either after it are written off or based on the relevant documents were acknowledged unsuitable to alienation (further – unsuitable to alienation).

3. The right to write off the goods unsuitable to alienation, according to this Procedure, has only person to whom the obligation on marking of goods, stipulated in Clause 391 of this Code is assigned (further – the marker).

4. The goods unsuitable to alienation are written off by means of the commission created by the order (order) of the head of the organization or the individual entrepreneur consisting at least of three members (further – the Commission).

5. Availability at the marking organization of goods (remaining balance of the goods) unsuitable to alienation, locates by documents of financial accounting, and at individual entrepreneurs – accounting data. Return of the goods, unsuitable to alienation, delivered buyers under the delivery agreement or provided to persons organizing alienation under the commission agreement or according to the agency agreement providing performance condition on behalf of the agent is proved by the act of acceptance and if the tax account (invoice) – also is drawn up by availability of the specifying tax account (invoice). Return of the goods, unsuitable to alienation, provided to persons organizing alienation based on the agreement of the order or the agreement of the agency providing performance condition on behalf of principal is proved by the act of acceptance.

6. Process of write-off of goods, unsuitable to alienation, includes:

1) availability at the marker of the goods, unsuitable to alienation, which are subject to write-off or studying of documents, goods, proving return unsuitable to alienation;

2) recording (calculation) of the goods, unsuitable to alienation, which are subject to write-off;

3) check of compliance of results of recording of quantities of the goods and quantities, unsuitable to alienation, shown in the documents specified in Item 5 of this Procedure (according to names (brands) of goods, the capacity (amounts, weight or other units of measure characteristic of these goods);

4) creation of the relevant act of write-off of goods, unsuitable to alienation;

5) spoil of trade dress and rastarivaniye (unpacking) of the written-off goods unsuitable to alienation;

6) neutralization or conversion of the waste which are formed in case of write-off of goods, unsuitable to alienation, according to the established sanitary and environmental standards;

7) making in the organizations of registrations in financial accounting (for individual entrepreneurs – in accounting) according to the procedure established by the legislation of the Republic of Armenia concerning the results of goods write-off unsuitable to alienation.

7. Recording of quantities of the goods, unsuitable to alienation, which are subject to write-off is performed by types and capacity (amounts, weight or other units of measure characteristic of these goods) of goods. The actual goods quantities, unsuitable to alienation, but no more corresponding quantities proved by documents are subject to write-off.

8. There is at least, than in two working days prior to process of goods write-off which are subject to alienation, the marker represents to tax authority by electronic method or on paper the letter on goods write-off implementation, having specified the location (the place of write-off) of these goods and time of the beginning of process of write-off.

9. The order of the head of tax authority appoints the employee of tax authority who has the right to participate in all stages of process of write-off, except registration of results of write-off. The copy of the order of the head of tax authority is shown to the head of the organization (individual entrepreneur).

10. Absence of the employee of tax authority on process of goods write-off, unsuitable to alienation, is not the basis for delay or non-realization of process of write-off.

11. The employee of tax authority participating in process of goods write-off, unsuitable to the alienation having the right to check expiration date (storages) on the written-off goods (in the presence) and the fact of its termination, availability of the relevant documents that goods are considered unsuitable to alienation, the fact of marking of the written-off goods as excise stamp and control sign of the corresponding type and capacity (amounts, weight and other units of measure characteristic of these goods), implementation of process of write-off according to this Procedure.

12. Goods write-off, unsuitable to alienation, is drawn up by the act in which quantities of these goods according to names (brands) are specified, to the capacity (amounts, weight or other units of measure characteristic of these goods). Expiration date (storages) (in the presence), methods of neutralization, conversion of the waste formed as a result of spoil of trade dress and rastarivaniye (unpacking) of goods and destruction of the marked goods after creation of the act of write-off, or their use as raw materials.

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