Unofficial transfer (c) Soyuzpravoinform LLC
of May 2, 2022 No. ZR-101
About entering of amendments into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on April 12, 2022
Article 1. To add the tax code of the Republic of Armenia of October 4, 2016 with Section 20.1 of the following content:
"Section 20.1. Exchange of information with foreign states
Chapter 80.1. The procedure of exchange of information with foreign states
Article 443.1. Studying of polls about receipt of the classified information protected by the law based on obligations assumed by the international treaties ratified by the Republic of Armenia
1. In case of obtaining from competent authorities of foreign states of reasonable request about receipt of the classified information for the purpose of the taxation based on obligations assumed by the international treaties ratified by the Republic of Armenia, the tax authority studies the specified request in reasonable time.
2. By results of the studying provided by part of 1 this Article, tax authority:
1) for the purpose of obtaining in banks and other financial organizations based on obligations assumed by the international treaties ratified by the Republic of Armenia protected by the law of the classified information (further – the classified information) appeals to administrative court according to Chapter 31.7 of the Code of administrative legal proceedings of the Republic of Armenia, or
2) refuses to competent authority of foreign state provision of the classified information if:
and. the request of competent authority of foreign state is unreasonable, required information does not belong to studying (investigation) performed in this foreign state, or the request does not meet the requirements established within obligations assumed by the international treaties ratified by the Republic of Armenia;
. provision of the required classified information can entail heavy effects for the Republic of Armenia, including lead to provision of the state or official secret established by the Law of the Republic of Armenia "About the state and official secret".
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