LAW OF THE REPUBLIC OF ARMENIA

of December 21, 2010 No. ZR-177

About entering of amendment and changes into the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on December 8, 2010

Article 1. Article 27 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law) to add with new part of the following content:

"In those cases of committed transfer and (or) return instead of other tax liability, according to the statement of the taxpayer concerning making of transfer and (or) return without research or check when the amount provided to transfer and (or) return exceeded the corresponding amount determined according to the procedure, established by the Law, the penalty in the amount of 50 percent of the amount credited and (or) returned with exceeding is collected from the taxpayer. In the cases specified in this part by provision of day of transfer recalculation of other tax liabilities of the taxpayer (recovery of other offset tax liability) in the amount of the credited exceeding amount is carried out, and in case of return by provision of day of return the obligation in the area of tax, in the amount of exceeding of the amount of return is pushed unless from the taxpayer, according to article 43 of the Law of the Republic of Armenia "About the value added tax", the concealed or specified less VAT amount is subject to collection.".

Article 2. To state Item 8.4 of Appendix of 1 Law in the following edition:

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