Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2014 No. ZR-242

About features of calculation and payment of indirect taxes between the Republic of Armenia and state members of the Eurasian Economic Union

(as amended on 15-12-2015)

Accepted by National Assembly of the Republic of Armenia on December 17, 2014

Chapter 1. General provisions

Article 1. Subject of regulation and frame of operation of the Law

1. This Law regulates features of procedure for calculation and payment of indirect taxes (the VAT and the excise tax) in cases of commodity export of state members of the Eurasian Economic Union (EEU) from the territory of the Republic of Armenia, commodity import from these states on the territory of the Republic of Armenia, and also rendering by the persons registered (staying on the registry) in the Republic of Armenia, services to other persons, who are not registered (not staying on the registry) in the Republic of Armenia, in the territory of EEU (or on the contrary) – as exceptions of the fixed regulations provided by the Appendix 18 to the "About Procedure for Collection of Indirect Taxes and the Mechanism of Control of Their Payment during the Exporting and Commodity Import, Performance of Works and Rendering Services" Protocol (further – the About Indirect Taxes Protocol) which is considered as integral part of the Agreement "About the Eurasian Economic Union" of May 29, 2014.

2. Operation of this Law regarding the subject of regulation and frame of activities established by part of 1 this Article according to the Law of the Republic of Armenia "About the value added tax" extends to the persons who are considered as payers of the VAT and incurring obligations on payment of the VAT, considered as payers of the replacing VAT of the receipts tax, fixed payment and (or) patent payment, and also for subjects of family entrepreneurship.

Chapter 2. Features of application of the VAT and the excise tax in case of commodity export

Article 2. Taxation bases of the VAT and the excise tax (leviable turnovers) in case of commodity export

1. For the exported goods:

1) taxation basis of the VAT (leviable turnover) the customs value estimated according to the procedure, established by the Law of the Republic of Armenia "About customs regulation" is considered;

2) taxation basis the excise tax the customs value estimated according to the procedure, the established by the Law of the Republic of Armenia "About customs regulation" and (or) physical units of measurement established by the Law of the Republic of Armenia "About the excise tax" is considered.

Article 3. The documents proving application of zero rate of the VAT and (or) release from the excise tax

1. In sense of application of Items 3 and 4 of the About Indirect Taxes Protocol for reasons for application of zero rate of the VAT and (or) release from the excise tax concerning transactions on alienation of the goods exported from the territory of the Republic of Armenia to state members of EEU, the exporter represents to tax authority in the place of the accounting only the following documents:

1) the tax declaration completed with the exporter on export;

2) the application form for commodity import and payment of indirect taxes which is filled in by the importer (or about release from indirect taxes, payment of indirect taxes in other procedure) approved by tax authority in the place of accounting of the importer or the list of statements - in case more than one import and if goods in the state of export are drawn up on customs procedures "Free customs zone" or "Free warehouse", then the exporter instead of the statement (the list of statements) represents to tax authority in the place of the accounting the copy of the customs declaration certified by customs authority of the state of export according to which the exported goods are drawn up on customs procedures "Free customs zone" or "Free warehouse".

Article 4. Terms of submission of the documents proving application of zero rate of the VAT and (or) release from the excise tax

1. In sense of application of Items 5 and 6 of the About Indirect Taxes Protocol day of shipment (transfer) of the exported goods day of the actual commodity export from the territory of the Republic of Armenia (crossing of Frontier of the Republic of Armenia) is considered.

2. Documents, the stipulated in Article 3 presents of the Law, are represented by the exporter to tax authority in the place of the accounting within 180 days following behind day of the actual commodity export from the territory of the Republic of Armenia (crossing of Frontier of the Republic of Armenia).

3. Application of zero rate of the VAT and (or) release from the excise tax regarding the exported goods is deemed accepted by tax authority in day of the actual submission to tax authority at the same time of all documents, the stipulated in Article 3 presents of the Law.

4. If the exporter does not represent to tax authority in the place of the accounting the document (documents) provided (provided) Item 2 parts 1 of article 3 of this Law, then the tax authority based on the application submitted by the exporter makes the decision on recognition of application of zero rate of the VAT and (or) release from the excise tax regarding the transaction on export proved if in tax authority there is assurance provided by the state of import in electronic form that indirect taxes regarding the transaction on import are paid completely or the transaction on import is exempted from indirect taxes or payment of indirect taxes is delayed for the term exceeding 180 days. The tax authority makes the decision provided by this part as of day in which the statement of the exporter and assurance of tax authority of the state of import at the same time are available.

Article 5. The tax liabilities arising in case of non-compliance with terms of submission of the documents proving application of zero rate of the VAT and (or) release from the excise tax

1. In case of non-presentation of documents, the stipulated in Article 3 presents of the Law, in time, established by part 2 of article 4 of this Law (except as specified, established by part 4 of article 4 of this Law), concerning the customs value of the exported goods estimated according to the procedure, established by the Law of the Republic of Armenia "About customs regulation", the VAT at the rate of 20 percent and the excise tax for alienation of the corresponding goods in the territory of the Republic of Armenia at the rate provided by the Law of the Republic of Armenia "About the excise tax" is shown.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.