LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-197

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 8, 2010

Article 1. The offer first of the last paragraph of article 15 of the Law of the Republic of Armenia "About taxes" of April 14, 1997 to state ZR-107, in the following edition:

"The organizations which received state registration and the individual entrepreneurs registered according to the procedure, established by the legislation of the Republic of Armenia, and also the organizations registered from the Central bank of the Republic of Armenia from the moment of receipt of registration (accounting) are considered registered in tax authorities.".

Article 2. In article 15.1 of the Law:

Item 2 after the word of "organizations" to add 1) with the words "and individual entrepreneurs";

To add 2) with the new paragraph of the following content:

"Non-presentation in tax authority by method and in the terms established by this Article, calculation, the declaration or other document established by the law or other legal act generates the responsibility established by the Code of Administrative Offences of the Republic of Armenia and article 24 of this Law.".

Article 3. The paragraph one of article 26 of the Law after the word "unregistered" to add with the word "(unaccounted)".

Article 4. This law becomes effective since April 1, 2011, except for Article 2, which becomes effective for the tenth day after day of official publication.

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