Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since  January 1, 2018 according to article 445 of the Tax Code of the Republic of Armenia of  November 1, 2016 No. ZR-165, except for:

- the rates of the excise tax relating to product codes of the commodity nomenclature of external economic activity 2208, 2208 of 30, 2208 of 40, 2402 20 90011, 2402 20 10011, 2402 90 00013, 2402 20 90012, 2402 20 10012 and 2402 90 00014 table of part 1 of article 5 of the Law of the Republic of Armenia "About the excise tax" which are recognized voided since January 1, 2017. Rate of the excise tax for goods under the product code Commodity Nomenclature of Foreign Economic Activity 2208 (except for the Commodity Nomenclatures of Foreign Economic Activity codes 2208 90 330 0, 2208 90 380 0, 2208 90 480 0, 2208 of 20, 2208 of 30, 2208 of 40) since January 1, 2017 63 percent are established, but it is at least, than 630 dram for 1 liter, the rate of the excise tax for goods under the Commodity Nomenclatures of Foreign Economic Activity codes 2208 30, 2208 40 since January 1, 2017 is established 57 percent, but it is at least, than 3450 dram for 1 liter, rate of the excise tax for goods under the Commodity Nomenclatures of Foreign Economic Activity codes 2208 90 330 0, 2208 90 380 0, 2208 90 480 0 C are established on January 1, 2017 55 percent, but it is at least, than 550 dram for 1 liter, the rate of the excise tax for goods under the Commodity Nomenclature of Foreign Economic Activity code 240220 90011, 2402 20 10011, 2402 90 00013, 2402 20 90012, 2402 20 10012 and 2402 90 00014 since January 1, 2017 is established 15 percent, but it is at least, than 6325 dram for 1000 pieces, and the rate of the excise tax for goods under the Commodity Nomenclature of Foreign Economic Activity code 2208 20 since January 1, 2017 is established in the amount of, established by the law of the Republic of Armenia "About the excise tax" existing before entry into force of the Code.

- parts 6 of Article 8, which is effective till December 31, 2019

LAW OF THE REPUBLIC OF ARMENIA

of July 27, 2000 No. ZR-79

About the excise tax

(as amended on 15-12-2015)

Accepted by National Assembly of the Republic of Armenia on July 7, 2000

Article 1. Subject of regulation of the Law

This Law governs the relations connected with calculation and payment of the excise tax in the Republic of Armenia, establishes circle of the goods which are subject to excise tax liability, payers of the excise tax (further - taxpayers), rates of the excise tax, procedure for their calculation and payment, and also responsibility for violation of this Law.

In export cases from the territory of the Republic of Armenia in state members of the Eurasian Economic Union (further - EEU) the goods which are subject to excise tax liability, import about the territories of state members of EEU to the territory of the Republic of Armenia of such goods of the relation connected with calculation and payment of the excise tax are regulated by the Law of the Republic of Armenia "About the excise tax", the Protocol provided by appendix number 18 "About procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import, performance of works, rendering services" (further – the About Indirect Taxes Protocol), the Agreement "About the Eurasian Economic Union" which is integral part of May 29, 2014, if "About features of calculation and payment of indirect taxes between the Republic Armenia and state members of the Eurasian Economic Union" (further – the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes") features are not provided by the Law of the Republic of Armenia.

Article 2. Excise tax

The excise tax is the indirect tax paid in the procedure and the size established by the law to the government budget for commodity importation, stipulated in Item 1 article 3 of this Law or for alienation of these goods by persons making them in the territory of the Republic of Armenia.

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