of December 28, 2012 No. ZR-259
About entering of amendments into the Law of the Republic of Armenia "About financial accounting"
Accepted by National Assembly of the Republic of Armenia on December 19, 2012
Article 1. "About financial accounting" of December 26, 2002 ZR-515-N (further - the Law) to add the law of the Republic of Armenia with Article 5.1 of the following content:
"Article 5.1. The organizations shall keep financial accounting the computer programs giving opportunity of conducting financial accounting according to requirements of the legislation regulating the sphere of financial accounting according to the following schedule:
|
Term of conducting financial accounting by the computer program |
The size of gross income of last year calculated according to the Law of the Republic of Armenia "About the income tax" |
|
Since July 1, 2013 |
More than 1 billion dramas |
|
Since July 1, 2014 |
More than 500 million dramas |
The procedure for determination of compliance of the computer programs specified in this Article to requirements of the legislation regulating the sphere of financial accounting establishes the Government of the Republic of Armenia.
The schedules and requirements represented to computer programs of financial accounting established by this Article do not belong to banks, credit institutions, the insurance companies and investment societies at which requirements of implementation of the automated systems of financial accounting are established by the Central bank of the Republic of Armenia".
Article 2. To add the Item of part 3 of article 11 of the Law after the words "accounting" with words "(including the computer programs meeting criteria, the stipulated in Clause 5.1 presents of the law)".
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