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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of October 5, 2023 No. 1708

Accounting treatment and removals from accounting of the obligations stopped on the recognition bases hopeless customs duty, taxes, the special, anti-dumping and compensatory duties, and also penalty fee, percent, the list of documents, confirming circumstances of discharge, the recognition basis by customs authorities of the amounts of customs duties, taxes, hopeless owing to impossibility of collection, the state fee collected for making of customs transactions in case of commodity importation for private use and procedure for write-off

According to part 4 of Article 62 and part 10 of article 175 of the Law of the Republic of Armenia "About customs regulation" the Government of the Republic of Armenia decides:

1. Establish accounting treatment and removals from accounting of the obligations stopped on the recognition bases hopeless customs duties, taxes, the special, anti-dumping and compensatory duties, and also penalty fee, percent, the list of the documents confirming circumstances of discharge, the recognition basis hopeless the amounts of customs duties, taxes, the state fee collected for making of customs transactions in case of commodity importation for private use, and also the penalty fee caused by impossibility of collection by customs authorities and procedure for write-off according to appendix.

2. This resolution becomes effective next day after its official publication.

Appendix

to the Order of the Government of the Republic of Armenia of October 5, 2023 No. 1708

Accounting treatment and removals from accounting of the obligations stopped on the recognition bases hopeless customs duty, taxes, the special, anti-dumping and compensatory duties, and also penalty fee, percent, the list of documents, confirming circumstances of discharge, the recognition basis by customs authorities of the amounts of customs duties, taxes, hopeless owing to impossibility of collection, the state fee collected for making of customs transactions in case of commodity importation for private use and procedure for write-off

1. This Procedure regulates the obligations derecognized on the bases hopeless the amounts of customs duties, taxes, the special, anti-dumping and compensatory duties, and also penalty fee, percent, levied for making of customs transactions in case of commodity importation for private use, the relations connected taking into account and removal from accounting (write-off) of the obligations (further - the stopped obligations) recognized by customs authorities, hopeless in connection with impossibility of collection.

2. The recognition bases hopeless owing to impossibility of collection of the amounts of customs duties, taxes, the state fee, and also penalty fee of the customs transactions levied for making in case of commodity importation for private use, are the bases established by Items 2-4 of part 1 of article 62 of the Law "About Customs Regulation" (further - the Law).

3. The stopped obligations are considered in the customs authority which adopted the customs declaration or other document replacing it based on which there were such obligations.

4. The stopped obligations are considered by electronic method, through the corresponding system applied on "National Single Window of Foreign Trade of the Republic of Armenia" electronic platform in separate procedure, by means of input of the relevant information by the customs authority specified in Item 3 presents of the Procedure on payers, and before entering of corresponding changes into the specified system, electronic or paper method.

5. The stopped obligations are considered in day when the bases, the stipulated in Article 62 Laws became known to customs authority.

6. When accounting of the stopped obligations according to item 4 of this Procedure by the customs authority in electronic system on payers, and before entering of corresponding changes into system by electronic or paper method specifies the following data:

1) the size of the obligation which is considered hopeless on payment types;

2) month, number, year of emergence of the obligation;

3) the basis of accounting of the obligation established by the law;

4) month, number, year when data on the basis of recognition of the obligation hopeless became known to customs authority;

5) month, number, year of implementation of accounting.

7. The stopped obligations are struck off the register on the bases, the stipulated in Clause 62 Laws, in case of impossibility of collection of obligations as a result of implementation of all disciplinary measures of such obligations provided by the Customs code and the law of the Eurasian Economic Union approved by appendix No. 1 to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017.

8. The stopped obligations are struck off the register by the customs authority specified in Item 3 presents of the Procedure after introduction of the corresponding mark in electronic system in the terms provided by Items 14 and 15 of this Procedure by the decision passed by the head of Committee of state revenues of the Republic of Armenia in form.

9. In the decision on removal from accounting of the stopped obligations the basis for removal from accounting of obligations and the data confirming this basis shall be specified, and the document (documents) confirming the corresponding circumstance of removal from accounting of the stopped obligations, or information, the stipulated in Item 14 presents About shall be attached to such decision.

10. For removal from accounting of such obligations acknowledged hopeless for collection, on the basis, stipulated in Item 1 parts 1 of article 62 of the Law, on the basis of recognition of obligations hopeless for collection by the document confirming circumstance of removal from accounting are the documents confirming payment of such obligations according to the liquidation balance sheet constituted by the relevant liquidation commission, or the court resolution which is taken out by court or information on payment in case of payment by electronic method or the document, stipulated in Item 1.

11. The document confirming circumstance of removal from accounting of such obligations acknowledged hopeless for collection on the basis, stipulated in Item 2 parts 1 of article 62 of the Law, is the judgment which took legal effect about recognition of the debtor by the bankrupt within case on bankruptcy.

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