of December 29, 2003 No. ZR-67
About fixed payments on gasoline and diesel fuel
Accepted by National Assembly of the Republic of Armenia on December 25, 2003
This Law establishes single fixed payments on the value added tax and the excise tax for the gasolines and diesel fuel replacing the income tax (income tax) fixed payments with the gasoline and diesel fuel realized directly by importers, procedure for their calculation and payment, and also responsibility for violation of requirements of this Law imported into the Republic of Armenia.
This Law does not govern the relations connected with calculation and payment of fixed payments on the being taxation object to types of activity established by the Law of the Republic of Armenia "About fixed payments".
In sense of this Law legal entities (including the representations and branches of foreign legal entities registered in accordance with the established procedure in the Republic of Armenia) and the individual entrepreneurs importing gasoline and diesel fuel into the Republic of Armenia are considered as payers of fixed payment (further - payers).
For payers regarding the activities provided by this Law the tax benefits established by the legislation of the Republic of Armenia on the value added tax and the income tax (income tax) are cancelled, and also deductions on these types of tax and the limits assumed as a basis for their recognition by taxpayers are not considered.
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The document ceased to be valid since January 1, 2011 according to article 1 of the Law of the Republic of Armenia of October 20, 2010 No. ZR-130