LAW OF THE REPUBLIC OF ARMENIA

of July 22, 1998 No. ZR-236

About fixed payments

Accepted by National Assembly of the Republic of Armenia on July 7, 1998

Chapter. 1 General provisions

Article 1. Subject of regulation of the Law

This Law governs the relations connected with calculation and payment of fixed payments for some types of activity in the Republic of Armenia, determines circle of payers of fixed payments, procedure for calculation and payment of fixed payments, and also responsibility for violation of this Law.

Article 2. Concept of fixed payment

1. In the context of this Law the fixed payment is the obligatory and non-paid payment replacing the value added tax and (or) the income tax paid by payers of fixed payment to the government budget in sizes and in the terms provided by this Law.

2. For individual entrepreneurs the fixed payment replaces tax amount with value added.

3. For legal entities, the fixed payment replaces tax amount with value added and (or) the income tax.

Article 3. Payers of fixed payment

Payers of fixed payment are legal entities and individual entrepreneurs (further – payers) who are engaged in types of activity, the stipulated in Clause 7 these Laws.

Article 4. Payment of other taxes by payers of fixed payments

Payers of fixed payments estimate and pay other taxes established by the Law of the Republic of Armenia "About taxes", and also other obligatory payments established by the law according to the procedure and the terms established by the legislation.

Article 5. Cancellation of tax benefits

For payers regarding the types of activity provided by this Law the tax benefits on the value added tax and the income tax established by the legislation of the Republic of Armenia are cancelled and also for the purpose of calculation of fixed payment deductions on these types of tax and the limits assumed as a basis for recognition by their taxpayers are not considered.

Article 6. Structure of fixed payment

The settlement size of the value added tax in the amount of fixed payment for legal entities, is accepted in the amount of 60 percent.

Article 7. Taxation object

Leviable objects of fixed payment are the following types of activity:

a) ceased to be valid;

and-1) ceased to be valid;

b) ceased to be valid;

c) voided according to the Law of the Republic of Armenia of 26.12.2011 No. ZR-313

in-1) voided according to the Law of the Republic of Armenia of 26.12.2011 No. ZR-313

d) motor transportation activities;

e) voided according to the Law of the Republic of Armenia of 26.12.2011 No. ZR-313

e) ceased to be valid;

g) voided according to the Law of the Republic of Armenia of 26.12.2011 No. ZR-313

h) ceased to be valid according to the Law of the Republic of Armenia of 24.05.2011 No. ZR-148

i) voided according to the Law of the Republic of Armenia of 26.12.2011 No. ZR-313

j) ceased to be valid according to the Law of the Republic of Armenia of 24.05.2011 No. ZR-148

k) ceased to be valid;

l) ceased to be valid;

m) ceased to be valid according to the Law of the Republic of Armenia of 18.05.2010 No. ZR-56

o) ceased to be valid according to the Law of the Republic of Armenia of 18.05.2010 No. ZR-56

about-1) ceased to be valid according to the Law of the Republic of Armenia of 18.05.2010 No. ZR-56

o) ceased to be valid according to the Law of the Republic of Armenia of 24.05.2011 No. ZR-148

p) ceased to be valid;

c) organization of lotteries;

r) ceased to be valid according to the Law of the Republic of Armenia of 24.05.2011 No. ZR-148

s) ceased to be valid;

t) ceased to be valid according to the Law of the Republic of Armenia of 24.05.2011 No. ZR-148

x) activities for gas-filling station (gas-filling) of vehicles.

Article 8. Taxable basis

Taxable basis for fixed payment certain work of the basic data established on the stipulated in Article 7 these Laws to types of activity except for of the subitem "x" of Article 7, and correction coefficients - in terms of money is considered.

Article 9. Determination of the size of fixed payment

1. Determination (assessment) of fixed payment is performed by payers independently, except as specified, of stipulated in Item 2 these Articles.

2. In the cases established by the tax legislation and other legal acts governing the tax relations, the size of fixed payment is determined according to this Law bodies of tax authorities.

Article 10.

Voided according to the Law of the Republic of Armenia of 18.10.2016 No. ZR-153

Article 11.

Voided according to the Law of the Republic of Armenia of 18.10.2016 No. ZR-153

Article 12.

Voided

Article 13. Submission of announcements and other data

1. Persons performing the activities established by the Items "g" and "c" of part of 1 this Article represent to tax authority of the accounting the announcement in the form of basic data approved by higher tax authority and adjusting factor for calculation of fixed payment (further - the announcement).

At the same time,

1) persons performing the transport activities established by this Law:

and. represent the announcement in the last working day before implementation (the beginning, renewal) to activities,

. in the course of activities implementation the announcement is represented within June and December,

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