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LAW OF THE REPUBLIC OF ARMENIA

of August 2, 2002 No. ZR-407

About Tax Service

(as amended on 24-12-2021)

Accepted by National Assembly of the Republic of Armenia on July 3, 2002

Chapter 1. General provisions

Article 1. Subject of regulation of the Law

1. This Law regulates features of Tax Service of the Republic of Armenia as separate type of public service.

2. The questions concerning employment relationships of tax employees which are not adjusted by this Law are regulated by the laws «About Civil Service» and «About Public Service».

3. If these relations are not governed by the legal acts established by part 2 of this Article, they are regulated by the labor law of the Republic of Armenia.

Article 2. Coverage of this Law

1. Operation of this Law extends to positions of the Tax Service provided by the nomenclature of positions of Tax Service.

Article 3. Legislation on Tax Service

1. The legislation on Tax Service of the Republic of Armenia consists of the Tax code of the Republic of Armenia, of this Law, the Law «About Public Service», the Law «About Civil Service» and other legal acts.

2. If international treaties of the Republic of Armenia establish other regulations, than those which are provided by this Law then are applied regulations of agreements.

Article 4. The basic concepts used in the Law

The basic concepts used in this Law have the following values:

the tax employee – the citizen of the Republic of Armenia who according to the procedure, established by this Law, holds position of Tax Service and performs the professional activity allocated for this position or is registered in personnel reserve of Tax Service and is rewarded from the government budget of the Republic of Armenia;

the passport of position of Tax Service (the description of workplace) – the document describing functions, the rights and obligations, contacts and accountability of the tax employee following from the legal acts and tasks establishing competence of Tax Service, and providing the professional knowledge and competences necessary for effective implementation of these functions, providing razmeshchennost in management system and approved according to the procedure, established by this Law;

cases of use, provision and publication of the data which are tax secret are established by the tax legislation of the Republic of Armenia;

functions of Tax Service - the functional obligations of tax authority on structural divisions approved by the Prime Minister;

financial responsibility of the tax employee of tax authority» - the responsibility type applied by the head of tax authority based on the decision of the commission of tax authority making office investigation for non-execution or improper execution of the obligations established for the tax employee by this Law, procedures of Tax Service and tax authority;

the commission on conducting office investigation - the body created by the head of tax authority from the candidates proposed in the procedure established by the Government, performing the powers conferred to it by the Law and procedure established by the head of tax authority;

the income controlled by tax authority, - set of other obligatory payments paid to the government budget and budgets of municipalities of the Republic of Armenia of taxes, duties and established by the law, penalty fee and penalties added on them in the procedure established by the law which accounting, supervision of their accounting and (or) payment, control of ensuring their receipts with the legislation are provided to tax authority;

structural divisions of tax authority - structural divisions of tax authority, tax authorities of tax authority;

personnel reserve of Tax Service – the register in which the tax employees dismissed on the bases provided by Items 2 and 3 of part 1 of article 26 of this Law are registered;

The concepts applied in the Tax code of the Republic of Armenia are applied in this Law in the sense and value applied in the Code if other is not provided by this Law.

The concepts established by the law «About Civil Service» are applied in this Law in the sense and value established by the Law «About Civil Service» if other is not provided by this Law.

Article 5. Tax Service

The Tax Service - the professional activity on realization of tasks and functions of tax authority performed by the tax employee according to the procedure, established by this Law and other legal acts, and within its powers is also not performed by other public employees.

Article 5.1.

Voided according to the Law of the Republic of Armenia of 29.12.2017 No. ZR-276

Article 6. Tasks of tax authority

Tasks of body of tax authority are:

1) providing the income controlled by tax authority and contribution of economic safety of the Republic of Armenia;

2) obligation fulfillment and the functions established for tax authority, implementation of powers according to the principles of the taxation system of the Republic of Armenia and requirements established by other legal acts governing the tax relations, and also assigning powers to tax authority;

3) obligation fulfillment and implementation of the rights of the Republic of Armenia according to the international treaties concerning tax questions, cooperation with tax and other competent authorities of foreign states, the international organizations;

4) implementation of other tasks provided by the law.

5) implementation of protection of the scene on cases on tax offenses which rules are established by the Government.

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