Unofficial transfer (c) Soyuzpravoinform LLC
of February 12, 2025 No. ZR-21
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on January 22, 2025
Article 1. Regarding the 2nd article 416 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) the words "except for the case specified in part 4 of this Article" shall be replaced with words "except as specified, 6 and 7 these Articles specified in parts 4,".
Article 2. To add article 416 of the code with parts 6 and 7 of the following content:
"6. In case of the wrong seal of the Commodity Nomenclature of Foreign Economic Activity code or the wrong code of work or service on the check of the control cash register, in case of observance of all other rules established for use of the control cash register the prevention is applied.
7. In case of repeated making of the violation specified in part 6 of this Article within one year following fixing by its act of thematic tax audit the penalty in the amount of 50 thousand dramas is levied from the taxpayer. In sense of application of this part, further violation is considered committed within one year after date of the act of thematic tax audit, before date of creation of the draft of the following act of thematic tax audit when the violation established by part 6 of this Article was made.".
Article 3. This law becomes effective since March 3, 2025.
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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