Unofficial transfer (c) Soyuzpravoinform LLC
of May 3, 2024 No. ZR-209
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on April 11, 2024
Article 1. In article 236 of the Tax Code of the Republic of Armenia (further - the code) of October 4, 2016:
1) in parts 2 and 3 to exclude words of "court resolutions";
Shall be replaced with words 2) regarding 4 words of "service of forced execution of court resolutions" "the service providing forced execution".
Article 2. To add article 431 of the Code with part 11.1 following of content:
"11.1. If measure of providing tax obligations - seizure of property - in the procedure established by the Code is replaced with other measures of providing the tax liabilities, and for the purpose of forced execution of the tax liabilities provided with this providing the enforcement proceeding, then tax authority is initiated in the procedure established by the law represents the petition for completion of this enforcement proceeding provided that the taxpayer refunds expenses of the claimant in the executive payments which resulted from such petition in advance.".
Article 3. Regarding the 4th article 437 of the code of the word of "Republic" about forced execution of court resolutions "shall be replaced with words" the Republic of Armenia "About enforcement proceeding"".
Article 4. This law becomes effective since January 1, 2026.
President of the Republic of Armenia
V. Khachaturian
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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