Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE REPUBLIC OF ARMENIA

of October 7, 2022 No. ZR-355

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on September 14, 2022

Article 1. To state part 6 of article 59 of the Tax Code of the Republic of Armenia of October 4, 2016 (further – the Code) in the following edition:

"6. The physical persons who are not individual entrepreneurs or notaries are not considered as payers of the VAT, however shall according to the procedure, the size and the terms established by the Code to calculate and pay to the government budget of VAT amount, formed from the following transactions if:

1) they import from state members of EEU on the territory of the Republic of Armenia goods which import, according to the Law "About Customs Regulation", is considered the import performed for the purpose of business activity;

2) they import from the states which are not members of EEU on the territory of the Republic of Armenia goods which import, according to the Law "About Customs Regulation", is considered the import performed for the purpose of business activity and when which importing, according to the Customs code of the Eurasian Economic Union approved by Appendix to the Agreement of April 11, 2017 "About the Customs code of the Eurasian Economic Union" the customs duties and taxes levied in the form of the amount of customs payment are applied;

3) the physical nonresident persons who do not have permanent organization perform transactions on commodity importation, considered as object of VAT liability.".

Article 2. In Items 41, shall be replaced with words 42 and 43 parts 2 of article 64 of the Code of the word of "property of private use" "goods of private use".

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

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