Unofficial transfer (c) Soyuzpravoinform LLC
of March 25, 2024 No. ZR-96
About entering of amendments into the Code of administrative legal proceedings of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on February 28, 2024
Article 1. After the words "about receipt of the data which are considered as bank secrecy within tax control" to add article 1 of the Code of administrative legal proceedings of the Republic of Armenia of December 5, 2013 (further - the code) with the words "and about receipt of permission to conducting verification of the digital data containing on the electronic devices or carriers withdrawn by tax authority".
Article 2. Add article 3 of the Code with part 8 of the following content:
"8. The tax authority can also appeal to administrative court on cases on receipt of permission to conducting verification of the digital data containing in the electronic devices or carriers withdrawn by tax authority within tax control according to Chapter 31.9 of this Code.".
Article 3. Add the code with Chapter 31.9 of the following content:
"CHAPTER 31.9. PRODUCTION ON CASES ON RECEIPT OF PERMISSION TO CONDUCTING VERIFICATION OF THE DIGITAL DATA CONTAINING IN THE ELECTRONIC DEVICES OR CARRIERS WITHDRAWN BY TAX AUTHORITY
Article 222.28. The procedure of hearing of cases about receipt of permission to verification of the digital data containing on the electronic devices or carriers withdrawn by tax authority on electronic devices or carriers
1. Cases on receipt of permission to verification of the digital data containing on the electronic devices or carriers withdrawn by tax authority are considered by administrative court in writing.
2. On the cases provided by this Chapter, the administrative court considers the application and takes out the court resolution resolving case on being in ten-day time after adoption of the statement to production.
Article 222.29. Court resolutions
1. On the cases provided by this Chapter, the administrative court takes out court resolution about satisfaction of the requirement of tax authority if:
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