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LAW OF THE REPUBLIC OF ARMENIA

of December 1, 2025 No. ZR-370

About introduction of amendments to the Law "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on November 13, 2025

Article 1. State Articles 30, of 32, 33 and 34 Laws of July 3, 2002 to No. ZR-407 "About Tax Service" in the following edition:

"Article 30. Bases, conditions and limits of use of physical force, special means and weapon by government employees of tax authority

1. Government employees of Tax Service are allowed to carry and store the weapon and special means provided by the law, on duty. They have the right to use physical force, and also special means and weapon in the cases and procedure provided by this Law. Before receipt of permission to application of special means and weapon government employees of Tax Service have special training (training) according to the procedure, established by the head of Tax Service.

2. By consideration of feasibility of use of physical force, special means and weapon, and also in case of the choice of type the public employee of tax authority is guided by the current situation, nature of offense and the identity of the offender.

3. Before use of physical force, special means and weapon the government employee of Tax Service shall warn about possibility of their use, having provided enough time for observance of requirements of the legislation and prevention of expected crime, except as specified, when the delay in their application creates direct threat of life or to health of citizens or the government employee of Tax Service, or can entail other serious effects.

4. Proceeding from degree of danger of offense and the identity of the made his face, and also resistance force, the government employee of tax authority shall minimize possible damage as a result of the actions directed to danger elimination.

5. Use of physical force, special means and weapon by the government employee of tax authority in the cases which are not provided by the law, or their use outside the country involves responsibility according to the procedure, established by the law.

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