of October 29, 2007 No. ZR-215
About statement on tax accounting and removal from tax accounting of the organizations and physical persons
Accepted by National Assembly of the Republic of Armenia on October 11, 2007
This Law governs the relations on registration and removals from accounting in tax authority of the organizations, contractual investment funds and physical persons, to receipt of accounting taxpayer number, maintaining the unified register of tax accounting of the organizations and physical persons, and also other relations connected taking into account taxpayers.
The relations connected with statement on tax accounting and removal from accounting of the organizations and physical persons are regulated by this Law and other legal acts.
This Law extends on:
1) the separate divisions (branches, representations) registered in the territory of the Republic of Armenia (further - the organization) received state registration (registered rules) in the Republic of Armenia of the organizations, contractual investment funds, public managerial and communal institutions, foreign organizations;
2) the Central bank of the Republic of Armenia unless the Central bank acts as the tax agent, in the cases provided by the law and procedure;
3) individual entrepreneurs of the Republic of Armenia;
4) the citizens of the Republic of Armenia and foreign citizens who do not have nationality of persons who are not entrepreneurs.
1. The concepts given in this Law are applied in the following meanings:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2018 according to article 445 of the Tax Code of the Republic of Armenia of November 1, 2016 No. ZR-165