Unofficial transfer (c) Soyuzpravoinform LLC
of November 20, 2023 No. ZR-340
About entering of amendments and changes into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on October 25, 2023
Article 1. To add article 55 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) with part 14 of the following content:
"14. According to part 13 of this Article other documents which are not settlement documents, drawn up in the procedure established by the legislation are written out electronically. Cases, procedure and terms of write-off of other documents which are not settlement documents and drawn up according to the procedure, established by the legislation, are determined by the Government.
Article 2. In Item 3 of part 3 of Article 254 and Item 1 of part 5 of article 267 of the Code after words "insurance companies" to add with the words "insurance agents, insurance brokers".
Article 3. To state Item 2 of part 2 of article 263 of the Code in the following edition:
"2) from fulfillment of duties, assigned to the tax agent according to article 150 of part 13 of the Code on purchase of agricultural products and the secondary raw materials included in the list established by the Government".
Article 4. To state Item 5 of part 5 of article 343 of the code in the following edition:
"5) in case of detection of shortage of remaining balance of goods (except for raw materials, materials, fixed assets and foreign currency) as a result of measurement and/or the fact of non-compliance with requirements to documentary execution of transactions on purchase of goods (except for raw materials, materials, fixed assets and foreign currency);".
Article 5. In article 346 of the Code:
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