of July 27, 2000 No. ZR-79
About the excise tax
Accepted by National Assembly of the Republic of Armenia on July 7, 2000
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.
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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