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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of May 27, 2021 No. 883

About establishment of forms (methods) of accomplishment of obligations as regards subjects to payment to customs authorities of customs duty, value added tax, excise tax, the state fee collected for implementation of the customs transactions, the special, anti-dumping and compensatory duties, ecological tax and road tax, customs duty and taxes paid by physical persons to customs authorities for goods of private use at the single rates and in the form of total customs payment and also the percent and penalty fee, penalties for customs offenses and means of their payment, and also the payment moment (day of payment) calculated concerning them

Accepted the Government of the Republic of Armenia on May 27, 2021

According to article 146 of the Constitution of the Republic of Armenia and the first paragraphs of part 6 of Article 61, the Government of the Republic of Armenia decides parts 7 of Article 74 and part 18 of Article 266 of the Customs code of the Eurasian Economic Union:

1. Determine that obligations as regards subjects to payment to customs authorities of customs duty, the value added tax, the excise tax, the state fee collected for implementation of the customs transactions, the special, anti-dumping and compensatory duties, ecological tax and road tax, customs duty and taxes paid by physical persons to customs authorities for goods of private use at the single rates and in the form of total customs payment and also the percent and penalty fee, penalties for customs offenses calculated concerning them (further - obligations) according to the Customs code of the Eurasian Economic Union, the Law "About Customs Regulation", the Law "About the State Fee" and the Customs code of the Republic of Armenia, can be executed in the following forms (methods):

1) by non-cash method;

2) by cash method.

2. Obligations can be fulfilled by means of the financial organizations accepting payment for them and also using means of payment (tools). Acceptance of payments for obligations is performed by non-cash or cash method:

1) by means of the Armenian and foreign organizations rendering payment and settlement services (banks, the payment and settlement organizations) (further - the financial organization);

2) by means of electronic platform of the state payments (e-payments).

3. Repayment of obligations in the electronic system applied by customs authorities is performed:

1) by non-cash method - as a result of money transfer from the bank account of the taxpayer for the corresponding public treasury account;

2) as a result of offsetting which is made on the corresponding public treasury account between overpaid or (available) money and obligations listed by advance payment;

3) by cash method - by transfer by the payer to the corresponding public treasury account through the financial organization serving cash.

4. Payments for obligations can be made by means of the following payment instruments (means):

1) by transfer from the bank account with submission of the payment order;

2) submission of the order for the purpose of transfer of cash (including by means of payment terminals);

3) by use of payment cards, including in the virtual circle;

4) by application of electronic money;

5) other payment instruments and (or) means regulated by the Central bank of the Republic of Armenia.

5. The work fact person incurring the obligation on payment, the payments which are subject to payment to customs authorities, the stipulated in Item 1 this Resolution for leave of goods by customs authority is confirmed by the following documents and data with observance of the conditions of goods issue established by the Customs code of the Eurasian Economic Union:

1) the data from report forms on revenues to the corresponding public treasury accounts which are daily represented to customs authorities by means of treasurer system of the Ministry of Finance of the Republic of Armenia;

2) the receipt generated by electronic system of the state payments, or representation of 20-unit code of the receipt if obligations were fulfilled through electronic system of the state payments (e-payments);

3) the corresponding receipt issued in case of the work of payment service according to the Resolution of Council of the Central bank of the Republic of Armenia of October 14, 2016 No. 168-N issued by the financial organization.

6. In sense of this Resolution the moment of performing payment for the obligation is considered:

1) in case of cash payment - the date of issue specified on the receipt confirming in case of transfer by the payer of cash in cash desk (payment terminal) of the financial organization this transaction and issued to the payer;

2) in case of payment by non-cash method - the date of issue specified on the receipt confirming in case of conclusion of the transferred funds from the account of person incurring the obligation on payment, this transaction and issued to this person;

3) in the presence of the overpaid amounts or advance payments on the corresponding treasury accounts linked with person incurring the obligation on payment - the moment (date) of offsetting of the obligation in this size. At the same time offsetting is performed, based on the corresponding order (statement) sent to customs authority by person having the obligation on payment agrees to the procedure established by the legislation.

7. In case of accomplishment of the obligation via the payment terminals established by the subitem 1 of Item 6 of this Resolution the work fact by person incurring the obligation on payment, the payments which are subject to payment to customs authorities, the stipulated in Item 1 this Resolution for goods issue is considered customs authorities confirmed in the presence of information established by the subitem 2 of Item 5 of this Resolution.

8. This Resolution becomes effective for the tenth day after its official publication, except for the subitem 2 of Item 3 of this Resolution which becomes effective from the date of start of the electronic system necessary for implementation of the functions established by this Resolution, but not earlier than July 1, 2021.

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