LAW OF THE REPUBLIC OF ARMENIA

of January 14, 2006 No. ZR-24

About entering of amendments and changes into the Law of the Republic of Armenia "About Tax Service"

Accepted by National Assembly of the Republic of Armenia on December 16, 2005

Article 1. "About Tax Service" (on July 3, 2002, ZR-407-N, further – the Law) to add article 4 of the Law of the Republic of Armenia with the new paragraph of the following content:

"reserve of personnel of Tax Service – community of the persons, in the procedure established by the law declared as the winners in the competition held for occupation of vacant position of Tax Service, who however are not appointed to position and (or) on the basis, stipulated in Item 11 parts of one article 26 of this Law exempted from Tax Service.".

Article 2. 13 parts of one article 11 of the Law to state Item in the following edition:

"13) to bring the claim into court, to appear in court as the claimant or the defendant, to issue powers of attorney for conducting case in court.".

Article 3. 8 parts of one article 11.2 of the Law to state Item in the following edition:

"8) the rights of tax authority, stipulated in Item 13, is performed by the head of higher tax authority, the chief of tax authorities.".

Article 4. Article 12 of the Law after the word "owning" to add with the words "ended the higher educational institution which obtained the state accreditation in the area of the specialties which obtained the state accreditation".

Article 5. Regarding one article 15 of the Law of the list of positions of Tax Service:

a) group "B" after the words "investigator of higher tax authority" to add with the words "chief operative";

b) group "G" before the words "senior inspector of taxes of tax authorities" to add with the words "senior operative", after the words "specialist 2 procedures for higher tax authority", - the word "operative".

Article 6. In article 17 of the Law:

a) in part to replace one word "six" with the word "seven";

b) two parts one to state the paragraph in the following edition:

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