LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-159

About modification and amendments in the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes between the Republic of Armenia and state members of the Eurasian Economic Union"

Accepted by National Assembly of the Republic of Armenia on November 24, 2015

Article 1. In article 5 of the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes between the Republic of Armenia and state members of the Eurasian Economic Union" ZR-242-N of December 17, 2014 (further - the Law):

1) part 2 to recognize invalid;

2) in part 3 the word "put" shall be replaced with words "181 day following behind day";

To replace 3) regarding 4 words "offsetting (deductions)" with the word "deductions";

"To offsetting on account of other tax liabilities of the taxpayer arising in the procedure established by this Law and (or) to return" shall be replaced with words 4) in Item 2 of part 6 of the word to "revenues to the single account" and in the last paragraph to exclude the word", to offsetting".

Article 2. To consider part 3 of Article 6 and part 5 of article 7 of the Law invalid.

Article 3. To state the title of Chapter 4 of the Law in the following edition:

"Return of VAT amounts and excise tax (or) deduction at their expense obligations".

Article 4. Add the Law with Article 5.1 of the following content:

"Article 5.1. Offsetting or return of the amounts of the tax liability which arose and executed on VAT amounts and (or) the excise tax on account of other tax liabilities in case of commodity export

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