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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

LAW OF THE REPUBLIC OF ARMENIA

of December 30, 1998 No. ZR-270

About nonconsumptive payments and payments for environmental management

(as amended on 01-11-2016)

Accepted by National Assembly of the Republic of Armenia on December 28, 1998

Chapter I. General provisions

Article 1. Subject of regulation of the Law

This Law determines concepts of nonconsumptive payments and payments for environmental management (further - payments), the circle of payers, payment types, procedure for their calculation and payment, responsibility for violation of this Law in the Republic of Armenia, governs other relations connected with payments.

Article 2. Concepts of nonconsumptive payments and payments for environmental management

Nonconsumptive payment - the obligatory payment paid according to this Law to the government budget, and in the cases provided by the law - in the local authority budget for the purpose of formation of the money necessary for implementation of nature protection actions.

The payment for environmental management is the payment paid to the government budget according to this Law for effective, complex use of the natural resources which are considered as state-owned property and also for the purpose of compensation of natural resources for their use and (or) realization.

Article 3. Payers of nonconsumptive payments and payments for environmental management

The physical persons and legal entities performing the functions established by articles 4 and 5 of this Law are considered as payers of nonconsumptive payments and payments for environmental management (further - payers).

Article 4. Types of nonconsumptive payments

Treat types of nonconsumptive payments:

a) payments for emission (dumping) of hazardous substances into the environment (air and water basin);

b) payments for placement in accordance with the established procedure production wastes and consumption in the environment;

c) payments for the goods doing harm to the environment.

Article 5. Payment types for environmental management

For environmental management treat payment types:

a) payment for water use;

b) payment for the extinguished resources of solid minerals, except for metal minerals, for the withdrawn resources of underground fresh and mineral waters and salt;

c) payment for use of bioresources;

d) royalty, for realization of the extracted metal minerals and products received as a result of their processing.

Article 6. Accounting treatment for payers

The accounting treatment for payers is established by the Government of the Republic of Armenia.

Article 7. Rates of payments

Rates of nonconsumptive payments are established under the law, and rates of payments for environmental management - the Government of the Republic of Armenia.

Chapter 2. Procedure for calculation and payment of payments

Article 8. Procedure for calculation and payment of payments

Payers estimate payment amounts according to this Law independently, by quarter if this Law does not establish other procedure, and pay to the government budget according to this Law.

Article 9. Procedure for calculation and payment of payment for environmental management

1. The payment for water use is estimated on the basis of amount of the water which is directly taken away in the accounting period for the purpose of use from natural water sources, except for the case specified in Item 2 of this Article.

2. The payers performing fish activities and cultivation of cancer make calculation of payment for water use:

1) in regions of the Republic of Armenia Ararat and Armavir, based on 50 percent from the total amount of the got inventories of underground waters, and based on 10 percent from the total amount of the got inventories of land waters,

2) in other regions of the Republic of Armenia, based on 5 percent from the total amount of the got inventories of underground waters, and also total amount of the got inventories of land waters.

3. Paragraph one of part 3 of Article 9 ceased to be valid according to the Law of the Republic of Armenia of 17.12.2011 No. ZR-284

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