Unofficial transfer (c) Soyuzpravoinform LLC
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.
Prime Minister of the Republic of Armenia
Nicol Pashinyan
Appendix
to the Order of the Government of the Republic of Armenia of March 24, 2022 No. 364
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).
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