of December 28, 2012 No. ZR-244
About entering of amendments and changes into the Law of the Republic of Armenia "About use of control cash registers"
Accepted by National Assembly of the Republic of Armenia on December 19, 2012
Article 1. "About use of control cash registers" to remove with ZR-129 of November 22, 2004 (further – the Law) the paragraph from the subitem "an" of part 3 of article 4 of the Law of the Republic of Armenia "the organization of casino and (or) games with prize".
Article 2. In the last paragraph of article 6 of the Law of the word "similar are considered unreasonable, and" shall be replaced with words "data are not the basis for calculation of taxes, and".
Article 3. Third the Item "g" of article 7 of the Law to state the paragraph in the following edition:
"Departure in tax authority on means of network communication of data on total amount of the cash calculations perfromed during the day by means of control cash registers surely:
- for the taxpayers having profit of 500.0 million dram and more by results of previous year in the terms established by the Government of the Republic of Armenia, but no later than till July 1, 2013,
- for other taxpayers who are not specified in this paragraph, in the terms established by the Government of the Republic of Armenia, but no later than till January 1, 2015.".
Article 4. In article 11 of the Law:
Part 1 to state 1) in the following edition:
"1. In the cases established by this Law if use of control cash registers is obligatory, for lack of the control cash register registered in tax authority in the location of the place for implementation of cash transactions by cash or by means of plastic cards, the organization or the individual entrepreneur is fined:
a) in the amount of one million dram, in the activities of public catering performed in object of public catering if these activities, according to the Law of the Republic of Armenia "About license fees", are not considered license fee object,
b) in the amount of three hundred thousand dram, as regards other types of activity.
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