of February 26, 2009 No. ZR-51
About modification of the Law of the Republic of Armenia "About the excise tax"
Accepted by National Assembly of the Republic of Armenia on February 26, 2009
Article 1. "About the excise tax" of July 7, 2000 to state Item 1 of article 5 of the Law of the Republic of Armenia to ZR-79 (further - the Law) in the following edition:
"1. The excise tax is paid at the following rates:
|
Commodity code according to the Commodity Nomenclature of Foreign Economic Activity |
Description of goods |
Unit of base of taxation |
Rate of the excise tax (dram) |
|
2203 |
beer |
For 1 liter of internal products for 1 liter in case of commodity importation |
70 105 |
|
2204 |
Grape and other wines |
From selling price (without the value added tax and the excise tax) goods from customs value when importing |
10 percent, but at least than 100 dramas for 1 liter 10 percent, but at least than 150 dramas for 1 liter |
|
2205 |
Vermouth and other grape wines which contain plant and aromatic extracts |
For 1 liter of internal products for 1 liter in case of commodity importation |
500 600 |
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.