of December 27, 2001 No. ZR-289
About modification and amendments in the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on December 14, 2001
Article 1. In article 3 of the Law of the Republic of Armenia "About taxes" shall be replaced with words the words "from the physical persons and legal entities, the companies which do not have the status of the legal entity" "from physical persons and legal entities (including – physical persons – nonresidents, organizations of foreign legal entities, branches, representations of foreign legal entities), organizations, local government bodies".
Article 2. In article 5 of the Law of the word "the physical persons and legal entities, the companies which do not have the status of the legal entity" shall be replaced with words "physical persons and legal entities (including – physical persons – nonresidents, organizations of foreign legal entities, branches, representations of foreign legal entities), organizations, local government bodies".
Article 3. The second article 6 of the Law to state part in the following edition:
"Tax agent is the legal entity (including – organization of the foreign legal entity, branch or representation of the foreign legal entity), the individual entrepreneur, the notary, the organization, local government body paying the income (allocating or providing in the natural form) to taxpayers on which according to the law, the obligation is assigned, in case of payment (allocation or provision) of the income to the taxpayer, calculation of deduction (collection) of taxes (including - indirect) from their income and payment in budgets of the Republic of Armenia and communities.".
Article 4. To add article 20 of the Law with new part of the following content:
"Taxpayers shall according to the procedure and according to the list, the established Government of the Republic of Armenia, to submit in tax authorities reports of rather physical production volumes and turnover of goods included and also the actual sales prices (including - averages).".
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