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Armenia > General provisions

Name: Law No.HO-165-N of 4 October 2016 to Establish the Tax Code as amended to 1 March 2017.
Country: Armenia
Subject(s): Economic and social policy
Type of legislation: Law, Act
Adopted on: 2016-10-04
Entry into force:
ISN: ARM-2016-L-104545
Bibliography: legislation on-line legislation on-line Armenian Legal Information System ARLIS, Armenia PDF in Armenian as of 1 March 2017 PDF in Armenian as of 1 March 2017 (consulted on 2017-06-17)
Abstract/Citation: Section 1: Concepts and tax system
Chapter I: General provisions
Chapter II: Concepts
Chapter III: System of taxes and payments
Section 2: Taxpayers (tax agents) and tax agencies
Chapter IV: Organizations and individuals
Chapter V: Participants of joint activity
Chapter VI: Duties and rights of taxpayers (tax agents) and their officials
Chapter VII: Duties and competencies of tax agency (tax supervising official)
Section 3: Tax liabilities, accountability system and calculation documents
Chapter VIII: Tax liability and realization thereof
Chapter IX: Tax calculations
Chapter X: Calculation documents
Chapters XI-LIV (Sections 4-12) introduce the essence of value added tax, excise tax, profit tax, income tax, environmental tax, road tax, nature utilization fee, real estate tax, vehicle tax, turnover tax and tax payers, also the objects subjected to these types of taxation, the privileges, the calculation, the bases of taxation and rates, the procedure of payment, return and joint account entry of amounts of these types of taxes.
Section 13: Special systems of taxation
Chapter LV: Turnover tax system
Chapter LVI: Family entrepreneurship system
Chapter LVII: Patent tax
Section 14: Registration of taxpayers
Chapter LVIII: System of registration of taxpayers
Chapter LIX: Registration of value added taxpayers
Chapter LX: Registration of taxpayers in case of re-organization and change of tax agency of registration of taxpayer
Chapter LXI: Termination of activity of taxpayer and removal from register
Section 15, Chapter LXII: Tax payer service
Chapter LXIII: Functions of tax payer notification
Chapter LXIV: Functions of accepting and providing tax calculation and other documents
Chapter LXV: Horizontal monitoring system
Section 16, Chapter LXVI: Calculation of tax liabilities and debit money
Section 17 (Chapters LXVII-LXXV) introduces tax supervision, studies, assessment of indirect tax bases and liabilities and parallel procedures of supervision; as well as regulations for transfer price formation; application of cash registers; usage if excise stamps.
Section 18 (Chapters LXXVI-LXXVII) deals with the liability for violation or not-adherence of the requirements of this Code.
Section 19 (Chapters LXXVIII-LXXIX) establishes the provision of realization of tax liabilities.
Section 20 (Chapter LXXX) introduces the procedure of appellation of activities or inactivity of tax agent.
Sections 21, 22 (Chapters LXXXI-LXXXII) conclude the Code with final and transitional provisions, which establish, inter alia, that certain paragraphs of articles 64, 109, 123, 104, 105, 125, 132, 150, 159, 238, 348, 396 enter into force on 1 January 2017.

Repeals the Law No. HO-107-N of 14 April 1997 On Taxes; Law No. HO-118 of 14 May 1997 On Value Added Tax; Law No. HO-79 of 7 July 2000 On Excise Tax; Law No.HO-155 of 30 September 1997 On Profit Tax; Law No. HO-246-N of 22 December 2010 On Income Tax; Law No.HO-270-N of 28 December 1998 On Environmental and Nature Utilization Fees; Law No.245-N of 20 December 2006 On Environmental Fee Rates; Law No.HO-203 of 3 March 1998 On Road Fees; Law No. HO-491-N of 26 December 2002 On Property Tax; Law No. HO-101 of 14 February 1994 On Land Tax; Law No. HO-236-N of 19 December 2012 On Turnover Tax; Law No.HO-209-N of 22 December 2010 On Patent Fees; Law No. HO-236 of 7 July 1998 On Fixed Payments; Law No. HO-215-N of 11 October 2007 On Tax Registering and Removal from Tax Registry of Organizations and Individuals; Law No. 220-N of 28 November 2006 On Termination of Activity of Cash Register Machine Users; Law No. HO-501-N of 26 December 2002 On Cash Functions.

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