LAW OF THE REPUBLIC OF ARMENIA

of January 9, 1998 No. ZR-185

About local duties and payments

Accepted by National Assembly of the Republic of Armenia on December 26, 1997

Chapter 1. General provisions

Article 1. Subject of regulation of the Law

1. This Law governs the relations connected with local duties and payments, establishes concepts of local duties and payments, the rights and obligations of payers of local duties and payments, types of local duties and payments, rates or compensating payments, procedure and conditions of collection, application of privileges, return of excessively paid amounts.

Article 2. Legal regulation of local duties and payments

1. The relations connected with local duties and payments are regulated by the Constitution of the Republic of Armenia, this Law, the laws of the Republic of Armenia "About local self-government", "About local self-government in the city of Yerevan", "About the budget system of the Republic of Armenia", "About trade and services", "About the body regulating public services", "About garbage removal and sanitary cleaning", "About local payment for parking of vehicles" and other legal acts.

2. If the ratified international treaties of the Republic of Armenia establish other regulations, than are provided by this Law, then regulations of international treaties are applied.

Article 3. The basic concepts used in the Law

1. In this Law the following basic concepts are used:

1) local duty is the mandatory fee established by the Council of Elders on the basis of provisions of this Law, paid to the local authority budget for the actions established by the law, caused by implementation of own powers by local government bodies;

2) local payment is the mandatory fee established by the Council of Elders on the basis of provisions of this Law, paid to the local authority budget for the services rendered by municipality or by request of municipality within own powers of local government bodies;

3) estimating and collecting local duties - municipality;

4) the estimating and levying local payment - municipality or person rendering services in the order of municipality;

5) the official estimating and (or) collecting local duties and (or) payment - person having competence of calculation and (or) collection of local duty and (or) payment;

6) payers of local duty and (or) tax - persons using actions, stipulated in Article 9, and the services rendered by municipality or by request of municipality, the stipulated in Article 10 these Laws.

Chapter 2. Accounting, rights and obligations of payers of local duty and (or) payment

Article 4. Accounting of payers of local duty and (or) payment

1. The head of municipality performs accounting of payers of local duty and (or) the payment, except as specified, provided by the law.

The head of municipality performs accounting in registers of payers of local duty and (or) payment which are kept according to separate types of local duties and payments. According to the procedure approved by the decision of the Council of Elders, registers of payers of local duty and (or) payment can be documentary or electronic (in the form of the computer program or the website).

Article 5. Rights of payers of local duty and (or) payment

1. Payers of local duty and (or) payment have the right:

1) independently to estimate the size of the local duty paid by them and (or) payment and to check their compliance to calculations of the municipality and (or) person rendering services in the order of municipality;

2) to demand from the officials collecting local duties and (or) payment, to carry out calculation, and if necessary - also recalculation of duty and (or) payment;

3) to get acquainted with the size and calculations of the local duty paid by them and (or) payment, and also to receive data or the certificate of the payments made by it;

4) to address the head of municipality for receipt of privileges on payment of local duty and (or) payment according to the procedure, established by this Law;

5) to address the head of municipality for receipt of the amount of the local duty and (or) payment which is subject to return according to the procedure, established by this Law;

6) in the procedure established by the law to participate in the public hearings organized by local government body for establishment or change of rates of local duty and (or) payment and as a result of the actions for informing performed by municipality to receive the corresponding data;

7) according to the procedure of seniority, and also judicially to appeal actions of the officials collecting local duties and (or) payment.

Article 6. Obligations of payers of local duty and (or) payment

1. Payers of local duty and (or) payment shall:

1) at the scheduled time and procedure completely to pay the local duties and (or) payments established by this Law;

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