of April 10, 1998 No. ZR-204
About establishment for owners of the privatized apartments of the state and public housing stock of privilege on the property tax
Accepted by National Assembly of the Republic of Armenia on March 18, 1998
Article 1. The physical persons which are considered by taxpayers on property (further - citizens), - owners of the privatized apartment houses and living spaces of the state and public housing stock (further - apartments) - are exempted from the tax discharge on property for apartments in the amount of the amount of the rent collected with violation of the law after July 1, 1995 housing and operational and construction maintenance agencies or their legal successors (the daleezhilishchno-operational companies) if there is no written agreement between the housing and operational companies and citizens about compensation to citizens of these amounts in other form (before representation of data to bodies of tax authorities according to the procedure, the stipulated in Clause 3 presents of the Law).
Article 2. The tax amounts determined by the Law of the Republic of Armenia "About the property tax" on property which are subject to payment by citizens regarding the structures which are considered as the taxation object first of all decrease by the privilege sum determined according to article 1 of this Law.
Article 3. The housing and operational companies in three-months time from the moment of the introduction of this Law in force, according to the procedure, established by Tax authorities of the Republic of Armenia, represent data on the rent collected for the privatized apartments to bodies of Tax authorities of the Republic of Armenia.
Heads of municipalities of the Republic of Armenia in a month from the moment of the introduction of this Law in force, according to the procedure, established by Tax authorities of the Republic of Armenia, give the housing and operational companies information about the apartments this on privatization.
Article 4. The rent amounts collected by the housing and operational companies with violation of the law return to citizens who have no in the territory of the same municipality of the property which is considered as the taxation object at the time of data presentation according to article 3 of this Law.
Article 5. The housing and operational companies transfer into the relevant budgets the amounts estimated in the amount of the privilege established for citizens according to this Law if the rent amounts collected for the privatized apartments with violation of the law after July 1, 1995 by the housing and operational companies are not enlisted in the income of budgets of local government bodies.
Article 6. Violation of this Law attracts responsibility in the procedure established by the legislation.
Acting president of the Republic of Armenia R. Kocharyan
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