LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2003 No. ZR-64

About entering of amendments into the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on December 25, 2003

Article 1. "About the excise tax" of July 7, 2000 ZR-79 to add part 1 of article 4 of the Law of the Republic of Armenia with the new paragraph of the following content:

"In sense of application of this Article object, leviable excise tax, arises also in the case established by part 3 of article 7 of this Law".

Article 2. In article 7 of the Law:

a) add part 1 with the new paragraph of the following content:

"The government of the Republic of Armenia can establish procedure for customs and tax control and import or procedure for customs and tax control and accounting in the territory of the Republic of Armenia for the goods classified by codes 2203, of 2204, of 2205, of 2206, of 2207, of 2208, 2402 Commodity Nomenclatures of Foreign Economic Activity, including special procedure and requirements of accounting of number of realization made in the Republic of Armenia and entered into the Republic of Armenia requirements imposed to marking of the specified goods, type, provision, use, return of brands and also to realization of the marked goods";

b) add with parts 3, 4 and 5 following contents:

"3. In case of not return to the term of the unused or damaged excise stamps or their rejection by territorial tax authorities or regional customs established by the Government of the Republic of Armenia in the cases provided in part 4 of this Article for goods, subjects obligatory for marking, it is paid in the procedure established by this Law excise according to quantity, type and reservoir of not returned or unaccepted excise stamps.

4. The excise stamps returned by the taxpayer are not accepted by back territorial tax authorities or regional customs if the following conditions are not complied:

a) excise stamps shall be pasted on separate pages without folds and pomyatost;

b) series of excise stamp and its central part shall be looked through accurately;

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