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Law No. HO-165-N Tax Code.

Pays/Territoire
Arménie
Type du document
Législation
Date
2016 (2017)
Source
FAO, FAOLEX
Sujet
Agriculture et développement rural, Environnement gén., Terre et sols, Général
Mot clé
Loi-cadre Régime foncier Terres publiques Terrains agricoles Cadastre/enregistrement des terres Évaluation foncière Taxe/impôt Substances dangereuses Produits agricoles Commerce intérieur Droits/redevances relatives à l'environnement Émissions
Aire géographique
Asie, CEI (Communauté des États indépendants), Europe, Europe et Asie Centrale, Nations en développement sans littoral, Asie Occidentale
Entry into force notes
This Law enters into force on 1 January 2018.
Résumé

Tax Code regulates applicable taxes in the Republic of Armenia, mandatory payments defined in the Code, principles of tax system, concepts of tax payment, types, range of taxpayers, tax rates, tax calculation, payment, and in cases defined by the Code, the procedure and terms of collection of dues, as well as tax benefits. State taxes shall include environmental tax. Local taxes shall include real estate (land) tax. Mandatory payments (dues) shall include environmental fees. Profit tax payers engaged in the production of agricultural products are exempted from payment on income from the sale of agricultural products, as well as from the sale of other assets in terms of other income received, if the share of other income from the sale of other assets does not exceed ten percent of the gross income of the respective tax year. Environmental tax shall be paid to the state budget for release of hazardous substance to the atmosphere from stationary sources and mobile sources and waste generators and use of natural resources (wild flora and fauna species, timber, surface water, groundwater, minerals). Real estate tax is a local tax, which does not depend on economic activities of taxpayers, to be paid to local budgets. In defined cases real estate tax is paid for permanent tenancy of public land. The object of taxation by the real estate tax is the real estate, the land plots and (or) their improvements. Real estate tax is calculated at the following annual rates: (a) for real estate of agricultural significance - 15%; and (b) for real estate of non-agricultural land – 1%. Real estate shall be subject to cadastral assessment procedure for taxation purposes. This Law consists of 22 Sections divided into LXXXII Chapters. 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.

Texte intégral
Arménien
Site web
www.ilo.org

Références - Législation

Abroge

Law on fixed charges (1998).

Législation | Arménie | 1998

Mot clé: Commerce/industrie/sociétés, Taxe/impôt, Redevances de pêche

Source: FAO, FAOLEX

Law on nature management and environmental fees (1998).

Législation | Arménie | 1998

Mot clé: Planification environnementale, Droits/redevances relatives à l'environnement, Responsabilité/indemnisation, Politique/planification

Source: FAO, FAOLEX

Law on land taxes (1994).

Législation | Arménie | 1994

Mot clé: Taxe/impôt, Évaluation foncière, Développement agricole

Source: FAO, FAOLEX

Law No. HO-245-N “On environmental fees”.

Législation | Arménie | 2006

Mot clé: Droits/redevances relatives à l'environnement, Substances dangereuses, Pollution par les hydrocarbures, Qualité de l'air/pollution de l'air, Émissions, Lutte contre la pollution, Pollution du sol/qualité

Source: FAO, FAOLEX

Implementé par

Law No. HO-190-N amending Law No. ZR-188 on purposeful use of environmental fees paid by polluters.

Législation | Arménie | 2018

Mot clé: Droits/redevances relatives à l'environnement, Principe pollueur-payeur, Émissions, Substances dangereuses, Gestion des déchets, Transport/dépôt

Source: FAO, FAOLEX

Amendé par

Law No. HO-140-N amending Law No. HO-165-N Tax Code.

Législation | Arménie | 2020

Mot clé: Cadastre/enregistrement des terres, Taxe/impôt, Transfert

Source: FAO, FAOLEX