of July 22, 2014 No. ZR-130
About entering of amendments into the Law of the Republic of Armenia "About the organization and conducting checks in the Republic of Armenia"
Accepted by National Assembly of the Republic of Armenia on June 21, 2014
Article 1. "About the organization and conducting checks in the Republic of Armenia" of May 17, 2000 ZR-60 (further - the Law) after words of "use of control cash registers" to add paragraph two of part 2 and part 3 of article 3 of the Law of the Republic of Armenia with words ", to documentation of the transactions on acquisition by taxpayers from turnover of goods performing trading activity (purchase and sale), and also refining of the declaration or entered into the electronic system of tax authority of data about the taxpayers who delivered goods to taxpayers from turnover and not provided the relevant document established by the law and goods purchased".
Article 2. In article 4 of the Law:
Part 1 to add 1) with the new offer of the following content: "The review period of documentation of the transactions on acquisition by taxpayers from turnover of goods performing trading activity (purchase and sale), and also refining of the declaration or entered into the electronic system of tax authority of data on the delivered goods to taxpayers from turnover and which did not provide the relevant document established by the law taxpayers and goods purchased cannot exceed one working day.";
2) Item 5 parts 3.1 words ", checks of documentation of the transactions on acquisition by taxpayers from turnover of goods performing trading activity (purchase and sale), and also refining of the declaration or entered into the electronic system of tax authority of data about the taxpayers who delivered goods to taxpayers from turnover and not provided the relevant document established by the law and goods purchased".
Article 3. To add article 6 of the Law with part 4 following of content:
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