Law on fixed payments for tobaccos (2000). País/Territorio Armenia Tipo de documento Legislación Fecha 2000 Fuente FAO, FAOLEX Materia Cultivos Palabra clave Tabaco Registro Comercio interior Comercio internacional Área geográphica Asia, CEI (Comunidad de Estados Independientes), Europa, Europa y Central Asia, Naciones en desarrollo sin litoral, Asia Occidental Entry into force notes Entry into force from the 1st of April 2000. Resumen The present Law establishes fixed payments of VAT, excise and customs dues for imported cigars, cigarillos and cigarettes (tobaccos) and VAT and excise for tobaccos manufactured in the Republic of Armenia, the modalities of their calculation and payment. The present Law is not applicable to tobaccos exported from the Republic of Armenia by manufacturers and traders of tobaccos in the Republic of Armenia. The document consists of 8 Articles Art. 1 establishes the sphere of application of the present Law. Article 2 specifies the payers of fixed payments. Article 3 establishes the amount of fixed payments. Article 4 regards registration. Article 5 establishes the modalities of payment of fixed payments. Article 6 regards departmental normative acts regarding application of the present Law. Article 7 establishes liability for the infringement of the present Law. Article 8 determines the modalities of enactment of the present Law. Texto completo Ruso