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Armenia (257) > Social security (general standards) (46)

Name: Law No. 247-N of 22 December 2010 on Individualized Record Keeping of Income Tax and Mandatory Funded Contributions.
Country: Armenia
Subject(s): Social security (general standards)
Type of legislation: Law, Act
Adopted on: 2010-12-22
Entry into force:
ISN: ARM-2010-L-92614
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=92614&p_lang=en
Bibliography: Armenian Legal Information System ARLIS Armenian Legal Information System ARLIS The Republic of Armenia PDF in Armenian as amended 12 November 2012 PDF in Armenian as amended 12 November 2012 (consulted on 2013-03-20)
Unofficial Translation Unofficial Translation The Republic of Armenia PDF in English PDF in English (consulted on 2013-03-20)
Abstract/Citation: Article 1. Subject of the Law
Article 2. Legal Framework of the Individualized Record Keeping
Article 3. Main Concepts Used in the Law
Article 4. Goals and Objectives of Individualized Record Keeping
Article 5. Principles of Individualized Record Keeping
Article 6. The Body Implementing Individualized Record Keeping
Article 7. Data Incorporated in the Information Database
Article 8. Individual Accounts
Article 9. Development and Maintenance of the Information Database
Article 10. Submission of Data by Employers Required for Development of the Information Database
Article 11. Data Submitted by Individual Entrepreneurs, Notaries, Self-Employed Persons and Employees Envisioned by Article 10, Clause 4 of this Law for the Purposes of Development of the Information Database
Article 12. Incorporation of the Submitted Data in the Information Database
Article 13. Making Changes to Data Incorporated in the Information Database
Article 14. Sharing of Data Available in the Information Database with the Government Authorities and Other Organizations
Article 15. Rights and Obligations of Employees, Self-Employed Persons, Individual Entrepreneurs and Notaries
Article 16. Rights and Obligations of an Employer (Tax Agent)
Article 17. Authorities of the Authorized Body
Article 18. Liability for Violation of this Law
Article 19. Closing Provisions
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