of December 29, 2000 No. ZR-129
About entering of amendments and changes into the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on December 26, 2000
Article 1. "About taxes" to add article 2 of the Law of the Republic of Armenia with new part of the following content:
"If the provisions established by the legal and other acts governing the tax relations in the Republic of Armenia contain contradictions, ambiguities or are present at them discrepancies, then for the purpose of the taxation these provisions are commented for benefit of the taxpayer.".
Article 2. The law, after Article 11, to add with Article 11.1 of the following content:
"Article 11.1. For the purpose of the taxation persons interconnected in sense of the Law of the Republic of Armenia "About protection of the economic competition" are considered as the interconnected persons.".
Article 3. The second article 15 of the Law to add part with the new offer of the following content:
"For payers of the indirect taxes Government of the Republic of Armenia can found procedure for separate accounting".
Article 4. In article 23 of the Law of the word "the penalty fee, in the amount of 0.2 percent of the amount which is not paid in time is collected from the taxpayer (in the cases established by the tax legislation-from the tax agent)" shall be replaced with words "the taxpayer (in the cases established by the tax legislation – the tax agent) pays penalty fee in the amount of 0.15 percent of the tax which is not paid in time".
Article 5. Add the Law with Article 28.1 of the following content:
"Article 28.1. In case of implementation of cash calculations without cash registers or with abuse of regulations of their operation, in case of obligation of application of cash registers, the taxpayer pays penalty in the amount of hundred fifty thousand dramas.
In case of repeating of the violation specified in part one of this Article within one year after purpose of above-mentioned penalty, the taxpayer pays penalty in the amount of three hundred thousand dramas.".
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