of June 16, 2011 No. ZR-188
About entering of amendment and changes into the Law of the Republic of Armenia "About the value added tax"
Accepted by National Assembly of the Republic of Armenia on May 25, 2011
Article 1. ZR-118 of May 14, 1997 "About the value added tax" (further – the Law) to add article 7 of the Law of the Republic of Armenia with Item 16 of the following content:
"16) it agrees the established Government of the Republic of Armenia to criteria within terms of transaction qualified by the authorized Government of the Republic of Armenia body as the concession treaty, transaction on transfer by the concessionary (operator) to the concedent (donator) by the property right of assets of the infrastructures belonging to the concedent (donator), results of the improvement performed on their separate elements or the purchased or constructed or replaced infrastructure assets (material or non-material), separate elements in their structure during action or in case of the termination of the concession treaty, and also provision to the concedent (donator) of concessionary services.
In sense of this Law:
a) the state or communal body which for certain term provides to the concessionary (operator) of infrastructure of public services, for the purpose of their operation and (or) servicing is considered the concedent (donator).
b) the concessionary (operator) the organization the resident who is the legal entity to whom the concedent (donator) provides infrastructures of public services, for the purpose of provision of public services and (or) their improvement and who operates and (or) services these infrastructures during fixed term is considered.".
Article 2. In Item 2 of article 26 of this article of the word "Item 3 of Article 7" shall be replaced with words "Items 3 and 16 of Article 7".
Article 3. In the last paragraph of Article 27 of the word "Item 3 of Article 7" shall be replaced with words "Items 3 and 16 of Article 7".
Article 4. This Law becomes effective next day after official publication.
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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