LEGAL UPDATE
August 2024
LEGAL ACTS SUBJECT TO CHANGE
1. THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON AMENDMENTS TO THE RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF
ARMENIA NO. 526-N DATED MAY 4, 2017.
2. THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON APPROVAL OF THE LIST OF OFFENSES THAT ARE THE BASIS FOR NOT INCLUDING
A LEGAL ENTITY IN THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS OR SUSPENDING THE VALIDITY OF THE CERTIFICATE OF A LEGAL ENTITY
INCLUDED IN THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS, OR EXCLUSION FROM THE REGISTER
3. THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE ESTABLISHMENT OF THE PROCEDURE AND GROUNDS FOR
REFUSAL TO GRANT PERMISSION TO PROVIDE SPATIAL DATA TO FOREIGN INDIVIDUALS OR LEGAL ENTITIES, STATELESS PERSONS,
INTERNATIONAL ORGANIZATIONS AND FOREIGN STATES
4. THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON APPROVAL OF THE PROCEDURE FOR ACCESS TO THE DATA
BASE ON ORDERS ISSUED BY ORGANIZATIONS PROVIDING PASSENGER TRANSPORTATION SERVICES OR INDIVIDUAL DRAFT LAW ON
AMENDMENT TO THE LAW ON DRUGS, THE LAW ON ADVERTISING AND RELATED LAWS
5. THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE ESTABLISHMENT OF THE PROCEDURE FOR
FILLING IN CUSTOMS DECLARATIONS BY CUSTOMS AUTHORITIES ON THE BASIS OF THE APPLICATION AND DOCUMENTS
SUBMITTED BY THE DECLARANT
6. ON MAKING ADDITIONS AND AMENDMENTS TO THE RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC
OF ARMENIA DATED DECEMBER 3, 2020 No. 1976-N ON MAKING ADDITIONS AND AMENDMENTS TO THE
RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA DATED DECEMBER 3, 2020 No. 1976-N
7. ON APPROVAL OF THE LIST OF OFFENSES THAT ARE THE BASIS FOR NOT INCLUDING A LEGAL ENTITY IN
THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS OR SUSPENDING THE VALIDITY OF THE CERTIFICATE OF
A LEGAL ENTITY INCLUDED IN THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS, OR EXCLUDING IT FROM THE
REGISTERDRAFT LAW ON AMENDING THE ADMINISTRATIVE PROCEDURE CODE
8. RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA "ON THE ESTABLISHMENT OF NATURAL AND
COST NORMS FOR THE IMPORT OF GOODS FOR PERSONAL USE IMPORTED BY INDIVIDUALS INTO THE TERRITORY OF THE
REPUBLIC OF ARMENIA FROM NON-MEMBER STATES OF THE EURASIAN ECONOMIC UNION, WITHOUT PAYMENT OF CUSTOMS
DUTIES AND TAXES"
9. RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA "ON THE SATISFACTION OF THE APPLICATION SUBMITTED BY THE
ARMENIAN-GERMAN JOINT VENTURE WITH LIMITED LIABILITY "ARMFILTER" AND THE APPLICATION OF BENEFITS FOR THE USE OF TARIFF
BENEFITS, IN PARTICULAR EXEMPTION FROM IMPORT CUSTOMS DUTIES, IN RESPECT OF TECHNOLOGICAL EQUIPMENT, ITS COMPONENTS AND
COMPONENTS, RAW MATERIALS AND/OR MATERIALS IMPORTED UNDER THEINVESTMENT PROGRAM PROGRAMS IMPLEMENTED IN THE PRIORITY AREA"
10. RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE INTRODUCTION OF A TEMPORARY BAN ON THE MOVEMENT OF A NUMBER
OF GOODS FROM THE REPUBLIC OF ARMENIA TO THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION AND EXPORT TO THIRD COUNTRIES
LEGAL ACTS SUBJECT TO CHANGE
Name of the legislative act
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON AMENDMENTS TO THE RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA NO. 526-N DATED MAY 4, 2017.
The status of the change
This decision shall enter into force 180 days after its official publication, namely on 02/09/2025, and its effect does not apply to procurement processes initiated and not yet completed before the entry into force of this decision, as well as to concluded and existing contracts.
The next chapter has been added՝
VII.1. CONCLUSION OF A FINANCING (FACTORING) AGREEMENT IN EXCHANGE FOR THE ASSIGNMENT OF A MONETARY CLAIM ARISING FROM THE CONTRACT OF SALE
58.1. The selected participant has the right, in cases and in accordance with the procedure established by Chapter 48 of the Civil Code of the Republic of Armenia, to conclude a financing (factoring) agreement in exchange for the assignment of a monetary claim arising from the
purchase and sale agreement.
58.2. Assignment of a claim on the basis of a factoring agreement may not be made before the conclusion of a purchase and sale agreement, but may be made before the acceptance of the results of the execution of the agreement, but not later than the day preceding the customer's submission of a payment order and a copy of the protocol to the treasury system of the authorized body or giving a payment order to the bank.
58.3. The financial agent is obliged to notify the client in writing within two working days from the date of assignment of the claim on the basis of the factoring agreement in accordance with the notification form provided for in the invitation to the procedure through the Mulberry electronic document management system.
58.4. The Customer also has other rights provided for by the Civil Code of the Republic of Armenia and other laws.
58.5. The financial agent has the right to request and receive from the customer or the Ministry of Finance of the Republic of Armenia a purchase and sale agreement, which is the basis for the claim that is the subject of the factoring agreement (if any), including information on its execution, except in cases established by the legislation of the Republic of Armenia.
58.6. VII of this order.The norms established by Chapter 1 do not apply to purchases containing
state secrets.
Name of the legislative act
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON APPROVAL OF
THE LIST OF OFFENSES THAT ARE THE BASIS FOR NOT INCLUDING A LEGAL ENTITY IN
THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS OR SUSPENDING THE VALIDITY
OF THE CERTIFICATE OF A LEGAL ENTITY INCLUDED IN THE REGISTER OF AUTHORIZED
ECONOMIC OPERATORS, OR EXCLUSION FROM THE REGISTER
The status of the change
The amendment was adopted on 19/08/2024 and entered into force on 29/08/2024.
In accordance with Part 5 of Article 289 and parts 2 and 6 of Article 293 of the Law of the Republic of Armenia "On Customs Regulation", the Government of the Republic of Armenia decides:
1. Confirm:
1) a list of offenses that are the basis for the exclusion of a legal entity from the register of authorized economic operators or the non inclusion of a legal entity in the register of authorized economic operators, according to Appendix No. 1;
2) a list of offenses that are the basis for suspending the validity of the certificate of a legal entity included in the register of authorized economic operators, according to Appendix No. 2.
2. Establish that a legal entity is excluded from the register of authorized economic operators or a legal entity is not included in the register of authorized economic operators, or the certificate of a legal entity included in the register of authorized economic operators is suspended if the amount of obligations, calculated or additional obligations established by subparagraph 1 of paragraph 1 of Annex 1 to this decision, paragraphs 1 and 2 of Annex 2 and subparagraph 1 of paragraph 3 and committed during the period provided for in this paragraph, exceeds՝
1) to make a decision not to include a legal entity in the register of authorized economic operators - 0.8% of the value added tax base reflected in tax calculations submitted by a person engaged in foreign economic activity for the twelve completed months preceding the date of filing an application for inclusion of a legal entity in the register of authorized economic operators;
2) for making a decision to exclude a legal entity from the register of authorized economic operators or suspend the validity of a certificate of a legal entity included in the register of authorized economic operators - 0.8% of the value added tax base reflected in tax calculations submitted by a person engaged in foreign economic activity for the twelve months ended before the date of registration of offenses.
Name of the legislative act
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE
ESTABLISHMENT OF THE PROCEDURE AND GROUNDS FOR REFUSAL TO GRANT
PERMISSION TO PROVIDE SPATIAL DATA TO FOREIGN INDIVIDUALS OR LEGAL
ENTITIES, STATELESS PERSONS, INTERNATIONAL ORGANIZATIONS AND FOREIGN
STATES
The status of the change
This amendment came into effect on August 17, 2024.
The procedure and grounds for permission to provide spatial data to foreign individuals or legal
entities, stateless persons, international organizations and foreign States have been established in
accordance with the procedure specified below.
ON THE ESTABLISHMENT OF GROUNDS FOR PERMISSION AND REFUSAL TO PROVIDE SPATIAL DATA TO FOREIGN INDIVIDUALS OR LEGAL ENTITIES, STATELESS PERSONS, INTERNATIONAL ORGANIZATIONS AND FOREIGN STATES
1. This Procedure regulates legal relations related to the permission and refusal to provide spatial data to foreign individuals or legal entities, stateless persons, international organizations and foreign States.
2. Basic spatial data for foreign individuals or legal entities, stateless persons, international organizations and foreign states are provided with the permission of the authorized body - the Cadastre Committee of the Republic of Armenia (hereinafter referred to as the committee) - by the relevant department of the committee, The authorized bodies in the field of national security and defense are notified about this within three days after the information is provided. The exception is the data on the "real estate" group of basic spatial data established by the law "on spatial data", for
the provision of which permission is not required.
3. Thematic spatial data to foreign individuals or legal entities, stateless persons, international organizations and foreign states are provided by the relevant departments of the relevant sectoral authorized bodies with the permission of these sectoral authorized bodies, which they notify the authorized bodies in the field of national security and defense within three days after providing the information.
4. The notifications provided for in paragraphs 2 and 3 of this Procedure shall indicate the identification data about the requester of information, as well as the content of the information provided.
5. The information provided for by the law "on Spatial Data", which is subject to automatic provision to foreign individuals or legal entities, stateless persons, international organizations and foreign states, is provided through the electronic platform of the committee (e-cadastre.am ) without the permission of the committee and notification of authorized bodies in the field of national security and defense:
6. In order to obtain spatial data by foreign individuals or legal entities, stateless persons, international organizations and foreign States, an application is submitted indicating the purpose of using the required spatial data: scientific research, education, business activities or international cooperation, and justification. The submitted application must also indicate that the applicant undertakes not to use the information received by him beyond the purposes specified in the application, to use it exclusively for peaceful purposes, without prejudice to the interests of the Republic of Armenia.
7. The bodies represented in accordance with paragraphs 2 and 3 of this procedure shall examine the received applications and their contents in order to verify the integrity of the latter and compliance with the requirements of this Procedure:
8. The submitted application of the authorized body providing information is rejected if՝
1) the content of the application does not meet the requirements of paragraph 6 of this Procedure;
2) there is a discrepancy between the application and the requirements of this Procedure;
3) contains a state secret.
Name of the legislative act
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON APPROVAL OF THE PROCEDURE FOR ACCESS TO THE DATABASE ON ORDERS ISSUED BY ORGANIZATIONS PROVIDING PASSENGER TRANSPORTATION SERVICES OR INDIVIDUAL DRAFT LAW ON AMENDMENT TO THE LAW ON DRUGS, THE LAW ON ADVERTISING AND RELATED LAWS
The status of the change
This decision was adopted on 27.02.2024 and entered into force on September 1, 2024.
The procedure for accessing the database on orders issued by organizations or individual entrepreneurs providing passenger transportation services on an electronic platform has been approved, according to the appendix.
PROCEDURE
ACCESS TO THE DATABASE ON ORDERS PLACED BY ORGANIZATIONS PROVIDING PASSENGER TRANSPORTATION SERVICES OR INDIVIDUAL ENTREPRENEURS ON AN ELECTRONIC PLATFORM
1. This procedure regulates relations related to the procedure for accessing the database of the state authorized body in the field of transport and the tax authority in terms of orders issued by organizations or individual entrepreneurs providing passenger transportation services on an
electronic platform.
2. organizations or individual entrepreneurs providing passenger transportation services using an electronic platform provide the state authorized body in the field of transport and the tax authority with access to information related to their orders, the carrier's driver's license and the vehicle registration certificate, ensuring compliance with the requirements of legislation on personal data protection.
3. The information specified in paragraph 2 of this procedure is provided by organizations or individual entrepreneurs providing passenger transportation services on an electronic platform to the state authorized body in the field of transport and the tax authority free of charge.
4. Organizations or individual entrepreneurs providing passenger transportation services using an electronic platform:
1) provide the state authorized body in the field of transport with online access to information on the number of orders they have placed, the driver's license of the carrier (first name, last name of the driver, validity period of the driver's license) and the certificate of registration of the vehicle (make of vehicle, registration number, year of issue).
2) provide the tax authority with access to information about the orders issued by them, the carrier's driver's license numbers and the vehicle registration certificate. The information specified in this subparagraph is provided to the tax authority online as a result of data exchange with the tax authority via a web service. At the same time.
A. Other data of the driver's license and vehicle registration certificate (including the vehicle brand and registration number) are obtained from the database of the traffic police of the Ministry of Internal Affairs of the Republic of Armenia using the web service of the tax authority,
B. information about completed orders (date, month, year, time and amount of the order) is received through the web service of the electronic cash register (web service) of the tax authority.
5. In the field of transport, the authorized state body uses information available in the database of
organizations or individual entrepreneurs providing passenger transportation services on an electronic platform in order to improve legislative norms in this area as a result of monitoring, ensuring the requirements of legislation on personal data protection:
6. Starting from the date of entry into force of this decision, organizations or individual entrepreneurs providing passenger transportation services using an electronic platform shall provide electronic access to the data specified in paragraph 2 of this procedure to the state authorized body in the field of transport and the tax authority.
7. After the entry into force of this decision, in the case of organizations or individual entrepreneurs providing passenger transportation services using an electronic platform, the provisions of this procedure are provided until the actual provision of these services.
Name of the legislative act
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE
ESTABLISHMENT OF THE PROCEDURE FOR FILLING IN CUSTOMS DECLARATIONS BY
CUSTOMS AUTHORITIES ON THE BASIS OF THE APPLICATION AND DOCUMENTS
SUBMITTED BY THE DECLARANT
The status of the change
This decision entered into force on August 30, 2024.
The procedure for filling in customs declarations by customs authorities on the basis of an application and documents submitted by the declarant, in accordance with the appendix specified below, has been established:
PROCEDURE
FILLING IN CUSTOMS DECLARATIONS BY CUSTOMS AUTHORITIES ON THE BASIS OF AN APPLICATION AND DOCUMENTS SUBMITTED BY THE DECLARANT
1. This Procedure regulates relations related to the completion by customs authorities of the following types of customs declarations (hereinafter referred to as declarations) approved by the first annex to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, provided for in paragraph 1 of Article 105 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the Code), in order to shorten the period of commission customs operations, as well as assistance to persons in the process of customs declaration (hereinafter - declarations) approved by Annex 1 to the Agreement on the Customs Code of the Eurasian Economic Union from՝
1) declarations for goods;
2) transit declaration;
3) passenger customs declaration:
2. The provisions of this Procedure do not apply to relations regulated by the Decree of the Government of the Republic of Armenia No. 194-n dated March 2, 2017.
3. Filling in declarations by customs authorities is carried out on the basis of an application submitted by the declarant (hereinafter referred to as the applicant) to the customs authority, in accordance with the form attached to this Procedure.
4. The applicant submits the following documents and information in the appendix to the application՝
1) in order to fill out the declaration for goods, the information established by Article 106 of the Code and decision of the Customs Union Commission No. 257 dated May 20, 2010 for inclusion in the declaration for goods, and the documents provided for in Article 108 of the Code;
2) in order to fill out a transit declaration in the cases provided for in subparagraphs 2, 4 and 5 of paragraph 3 of Article 142 of the Code, the information established by Article 107 of the Code and the decision of the Customs Union Commission dated June 18, 2010 N 289 for inclusion in the transit declaration, and the documents provided for in Article 108 of the Code, the decision of the Board of the Eurasian Economic Commission commissions dated November 7, 2017 N 139;
3) in order to complete the passenger customs declaration, the information provided for by the decision of the Board of the Eurasian Economic Commission No. 124 dated July 23, 2019, and the documents provided for in Article 261 of the Code.
5. The applicant shall not submit to the customs authority the information provided for in paragraph 4 of this Procedure, if they are contained in documents submitted to the customs authority provided for in the same paragraph.
6. The applicant submits the information and documents specified in paragraph 4 of this Procedure through the Unified Automated Information System of Customs Authorities (hereinafter referred to as the system), and before making changes to the system providing for appropriate capabilities, by e-mail.
7. The applicant shall submit the documents and information provided for in paragraph 4 of this Procedure to the customs authority, which will register the submitted customs declaration.
8. The customs authority, within 5 working days following the day of receipt of the application provided for in paragraph 3 of this Procedure and the documents provided for in paragraph 4 of this Procedure, fills out the relevant declaration and submits it to the applicant, and in case of incompleteness of the submitted information and documents and their non-compliance with the requirements established by law, returns them to the applicant by e-mail by mail, the justification for the return and establishing a list of missing documents and / or information, and in the case of transactions through the system, specifying the justification for the return in the system and determining the list of missing documents and / or information:
9. In the case provided for in paragraph 8 of this Procedure, the applicant has the right to re-apply to the customs authority within the time limits provided for by customs legislation for filing a declaration, after correcting deficiencies in the application and documents returned in accordance with paragraph 8 of this Procedure.
10. Filling in declarations by an official of the customs authority is carried out to fill in declarations of each type in accordance with the procedure established by customs legislation.
11. Filling in the declarations provided for by this Procedure by the customs authority is carried out by identifying the applicant by the individual code and user name, information about which is provided by the applicant to the customs authority by including the individual code and user name in the application provided for in paragraph 3 of this Procedure.
12. If there are objections or comments from the applicant on filling out the declaration submitted in accordance with paragraph 8 of this Procedure, the applicant submits information about them to the customs authority within 3 working days from the date of receipt of the declaration by e-mail or through the system, providing also the information necessary to clarify such data. The justification
for the adjustment shall also be submitted by the applicant within the time period established by this paragraph. In the absence of objections or comments specified in this paragraph the applicant shall inform about this in a timely manner and in a manner:
13. Within 1 business day following the day of receipt of the information provided for in paragraph 12 of this Procedure, an official of the customs authority shall include them in the declaration, if it is possible to include in the declaration the information provided by the applicant, without violating the requirements established by law for declaration.
14. If, in the case provided for in paragraph 12 of this Procedure, the inclusion of information at the request of the applicant in the declaration may lead to a violation of the law, the customs official suspends the process of filling out the declaration by notifying the applicant by e-mail or through the system and returning the submitted documents within 1 working day.
15. After performing the actions specified in paragraphs 12 and 13 of this Procedure, the customs authority within 4 working hours submits to the applicant a completed electronic customs declaration for signing in electronic form and submission to the customs authority for registration.
16. If it is impossible to certify with an electronic signature by identification using the personal code and user name of the declarant, the declaration is submitted to the customs authority for registration without a signature.
17. If it is impossible to file a declaration in accordance with paragraphs 15 or 16 of this Procedure, the customs authority shall submit to the declarant a video recording of the declaration for signing in the appropriate field and submission to the customs authority for registration, which is signed by the declarant and returned to the customs authority by e-mail.
18. The actions established by paragraphs 13, 14 or 15 of this Procedure are carried out by the declarant, taking into account the deadlines established by customs legislation for the operation of filing a declaration.
19. In case of violation by the declarant of the deadlines established by paragraph 18 of this Procedure, the declaration is considered unrepresented.
20. After carrying out the actions specified in paragraph 14 of this Procedure, the declaration is considered unrepresented, and the declarant is obliged to submit the declaration in accordance with the procedure and time limits established by law.
Name of the legislative act
ON AMENDMENTS AND ADDITIONS TO THE RESOLUTION OF THE GOVERNMENT OF THE
REPUBLIC OF ARMENIA No. 1976-N DATED DECEMBER 3, 2020
The status of the change
This decision entered into force on September 1, 2024.
To supplement the solution with a new Appendix No. 9, according to the appendix specified below:
RULES FOR THE USE OF ELECTRONIC CASH REGISTERS WHEN CARRYING OUT PASSENGER TRANSPORTATION USING AN ELECTRONIC PLATFORM, WHEN CARRYING OUT PASSENGER TRANSPORTATION BY PASSENGER TAXIS BY ORGANIZATIONS, INDIVIDUAL ENTREPRENEURS OR INDIVIDUALS
1. An electronic cash register is a software that allows organizations or individual entrepreneurs providing passenger transportation services on an electronic platform to place orders and carry out passenger transportation, as well as generate an electronic check of the cash register (hereinafter referred to as the electronic cash register) to perform passenger transportation operations on passenger taxis by organizations, individual entrepreneurs or individuals.
2. In the case of placing orders and carrying out passenger transportation by organizations or individual entrepreneurs providing passenger transportation services on an electronic platform, as well as passenger transportation by organizations, individual entrepreneurs or individuals in passenger taxis, the use of an electronic cash register is mandatory.
3. In the case of passenger transportation specified in paragraph 1 of this annex, calculations are made only using an electronic cash register registered with the tax authority.
4. In the case of placing orders and carrying out passenger transportation by organizations or individual entrepreneurs providing passenger transportation services using an electronic platform, as well as passenger transportation by organizations, individual entrepreneurs or individuals in passenger taxis, an application for registration of an electronic cash receipt with the tax authority is
not submitted.
5. The electronic cash register must provide:
1) working with the information system in a special format approved by the tax authority;
2) keeping a history of each action for at least 5 years;
3) changing the status of the cash register to the status "decommissioned" using an electronic cash register.:
6. In the case of placing orders and carrying out passenger transportation by organizations or individual entrepreneurs providing passenger transportation services using an electronic platform, as well as when carrying out passenger transportation by organizations, individual entrepreneurs or individuals in passenger taxis, the electronic cash register makes it possible to generate an electronic receipt of the electronic cash register, which must contain the following information (data).
1) the name of the person using the electronic cash register (full name of the organization, abbreviation of the organizational and legal type, in the case of an individual entrepreneur or an individual -first name, last name);
2) the registration number of the taxpayer (TIN) of the person using the electronic cash register, and in the case of providing an electronic check to a representative of the organization, an individual entrepreneur or his representative, a notary or his representative, also the registration number of the taxpayer (TIN) of the organization receiving the service, an individual entrepreneur or a notary,
respectively;
3) in the case of placing orders by organizations or individual entrepreneurs providing passenger transportation services using an electronic platform, the full name of this organization, an abbreviation of the organizational and legal type or the name, surname of the individual entrepreneur, taxpayer registration number (TIN);
4) registration number of the electronic cash register (CC);
5) second, minute, time, day, month, year of electronic coupon generation;
6) name and code of the service;
7) the amount of the service;
8) Payment type:
9) fiscal number.
10) QR code in the format established by the tax authority:
7. The information recorded in the receipt generated by the electronic cash register must be in Armenian.
8. In the case of placing orders and carrying out passenger transportation by organizations or individual entrepreneurs providing passenger transportation services using an electronic platform, as well as passenger transportation by organizations, individual entrepreneurs or individuals in passenger taxis, the electronic cash register provides the opportunity to issue a refund of an electronic cash receipt. In the case specified in this paragraph, a partial refund is not carried out, the refund is carried out in full.
9. With regard to the application of liability established by the Code, in the case of passenger transportation in accordance with this annex, violation of the rules for the use of an electronic cash register is considered as:
1) no generation of an electronic cash receipt;
2) do not enter the value of the service received or enter a value below this value;
3) the absence of any information specified in paragraph 6 of this annex on the electronic cash
receipt.
10. From the point of view of the application of liability established by the Code, in the case of passenger transportation in accordance with this annex, it is not considered a violation of the rules for the use of an electronic cash receipt, not transferring the generated electronic cash receipt to the recipient of the service.
Name of the legislative act
ON APPROVAL OF THE LIST OF OFFENSES THAT ARE THE BASIS FOR NON-INCLUSION
OF A LEGAL ENTITY IN THE REGISTER OF AUTHORIZED ECONOMIC OPERATORS OR
SUSPENSION OF THE CERTIFICATE OF A LEGAL ENTITY INCLUDED IN THE REGISTER OF
AUTHORIZED ECONOMIC OPERATORS, OR EXCLUSION FROM THE REGISTER OR
SUSPENSION OF THE CERTIFICATE OF A LEGAL ENTITY INCLUDED IN THE REGISTER OF
AUTHORIZED ECONOMIC OPERATORS
The status of the change
This decision entered into force on August 18, 2024.
In accordance with Part 5 of Article 289 and parts 2 and 6 of Article 293 of the Law of the Republic
of Armenia "On Customs Regulation", the Government of the Republic of Armenia decides:
1. Confirm:
1) a list of offenses that are the basis for excluding a legal entity from the register of authorized economic operators or not including a legal entity in the register of authorized economic operators, according to Appendix No. 1;
2) a list of offenses that are the basis for suspending the validity of the certificate of a legal entity included in the register of authorized economic operators, according to Appendix No. 2:
2. Establish that a legal entity is excluded from the register of authorized economic operators or a legal entity is not included in the register of authorized economic operators, or the certificate of a legal entity included in the register of authorized economic operators is suspended if the amount of obligations calculated as a result of all offenses provided for in paragraph 1 of Annex 1 to this decision, paragraphs 1 and 2 of Annex
2 and subparagraph 1 of paragraph 3 and committed within the time period provided for in this paragraph, exceeds:
1) to make a decision not to include a legal entity in the register of authorized economic operators - 0.8% of the value added tax base reflected in tax calculations submitted by a person engaged in foreign economic activity for the twelve completed months preceding the day of filing an application for inclusion of a legal entity in the register of authorized economic operators;
2) for making a decision to exclude a legal entity from the register of authorized economic operators or suspend the validity of a certificate of a legal entity included in the register of authorized economic operators -0.8% of the value added tax base reflected in tax calculations submitted by a person engaged in foreign economic activity for the twelve completed months preceding the date of registration of offenses:
Name of the legislative act
THE ORDER OF THE MINISTER OF EDUCATION, SCIENCE, CULTURE AND SPORTS OF
THE REPUBLIC OF ARMENIA ON THE ESTABLISHMENT OF A LIST OF DOCUMENTS USED
IN GENERAL EDUCATION INSTITUTIONS, APPROVAL OF THE PROCEDURE FOR THEIR FILLING (USE) AND INVALIDATION OF THE ORDER OF THE MINISTER OF EDUCATION
AND SCIENCE OF THE REPUBLIC OF ARMENIA NO. 23-N DATED JANUARY 18, 2011
The status of the change
This decision entered into force on August 18, 2024.
1A "list of documents used in general education institutions" has been established in accordance with appendix 1, indicated below.
The "Procedure for filling in (using) documents used in general education institutions" has been approved in accordance with Appendix 2, indicated below.
Appendix N 1
LIST
DOCUMENTS USED IN GENERAL EDUCATION INSTITUTIONS
1. Lesson logs.
2. The employee's personal file.
3. The student's personal file.
4. The journal of issuing certificates of basic education.
5. The journal of issuing certificates of secondary education.
6. Protocols of graduation, state graduation, extraterritorial examinations and knowledge testing.
7. Staffing table.
8. The curriculum.
9. Logs of minutes of meetings of an educational institution, pedagogical, parent, student councils, methodical association, an agreement concluded between a student's parent and an educational institution;
10. Thematic plans for academic subjects.
11. The protocol of the results of desertion.
12. The annual plan of educational work of an educational institution, annual reports of teaching staff of an educational institution;
13. Log of missed and replaced teachers' class time;
14. Journal of student movement.
15. Civil defense plan, disaster risk management plan, evacuation plan, internal disciplinary rules, including rules of conduct for employees and students, internal assessment report.
16. Other documents required by law.
Appendix N 2
ORDER
TRAINING COURSES FOR ACCOUNTING SPECIALISTS (ACCOUNTANTS)
This Procedure regulates legal relations related to the completion (use) of documents used in general education institutions:
1. Lesson logs
...
2. The employee&'s personal file
....
3. Student&'s personal file
...
4. Journal of issuing certificates of basic education
....
5. Journal of distribution of secondary education certificates
...
6. Protocols of graduation, state graduation, extraterritorial examinations and knowledge testing
...
7. Staffing table
1) the staffing table is formed after filling in the nomenclature of school positions (not the teaching staff of the school) in the DCT, the number of staff units and rates, offline:
2) the nomenclature of positions, the number of positions and the rates are filled by the director, in terms of his functions - the coordinator of the administrative and economic part, or an employee of an educational institution appointed by order of the director:
3) the following data are reflected in the staffing table:
answer: a. the title of the position.
B. The number of positions.
C. This is the rate (AMD) for all positions for one month and one year.
4) the generated staffing table is loaded from DKT:
5) Document storage period: 5 years:
8. Curriculum
1) the curriculum is compiled automatically after filling out the schedule of study groups, study projects and long-day groups for each class (study group) formed by this school in the DCT, and if there is more than one class (study group) from the same class (study group) - for each of them, the number of hours assigned to the subjects. :
2) The list of subjects in the curriculum, the number of hours allocated to subjects, study projects, clubs and multi-day classes, is filled in by the director:
3) the curriculum is formed for one academic year-until September 15:
4) The developed curriculum is downloaded from the DKTH:
5) Document storage period: 5 years:
9. Journal of protocols of the pedagogical council of an educational institution, an agreement concluded between the student's parent and the educational institution;
...
10. Thematic plans for academic subjects
...
11. The protocol of the results of desertion
....
12. The annual plan of educational work of the educational institution (hereinafter - the annual plan), annual reports of teaching staff of the educational institution;
...
13. Journal of missed and replaced teacher lessons
1) the teacher's missed and replaced lessons log is filled in by the deputy director and approved by the director on the last working day of each month:
2) The teacher's missed and replaced lessons log contains the following information:
Answer: a. the number of days the teacher is absent.
B. year, month and date of the beginning and end of the teacher's absence period;
C. This is the number of lessons missed.
D.: All right. the name and surname of the teachers who replaced the lessons, the time at which the lessons were replaced.
Name of the legislative act
RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA "ON THE
SATISFACTION OF THE APPLICATION SUBMITTED BY THE ARMENIAN-GERMAN JOINT
VENTURE WITH LIMITED LIABILITY "ARMFILTER" AND THE APPLICATION OF BENEFITS FOR THE USE OF TARIFF BENEFITS, IN PARTICULAR, EXEMPTION FROM IMPORT
CUSTOMS DUTIES IN RESPECT OF TECHNOLOGICAL EQUIPMENT, ITS COMPONENTS
AND COMPONENTS, RAW MATERIALS AND/OR MATERIALS IMPORTED UNDER THE INVESTMENT PROGRAM IMPLEMENTED IN THE PRIORITY AREA"
The status of the change
The deadline for the implementation of the program is set after the entry into force of this decision until December 31, 2027 inclusive.
The Government of the Republic of Armenia makes a decision:
1. To satisfy the application submitted by the Armenian-German joint venture with limited liability "Armfilter" for the use of tariff benefits, in particular, for exemption from import customs duties in respect of technological equipment, its components and components, raw materials and/or materials imported under the investment program implemented in the priority area, and, in accordance with the established procedure, apply the appropriate privilege in respect of imported technological equipment, its components and components, raw materials and/or materials, in accordance with the annex:
2. Establish that:
1) the annex to this decision indicates the preliminary costs of imported technological equipment, its components and components, raw materials and (or) materials;
2) the import of technological equipment, its components and components, raw materials and/or materials within the framework of the investment program implemented by the Armenian-German joint venture Armfilter will be carried out from January 13, 2023 to December 1, 2027 inclusive.
3) the deadline for the implementation of the program is set after the entry into force of this decision until December 31, 2027 inclusive:.
Name of the legislative act
RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE
INTRODUCTION OF A TEMPORARY BAN ON THE MOVEMENT OF A NUMBER OF GOODS
FROM THE REPUBLIC OF ARMENIA TO THE MEMBER STATES OF THE EURASIAN
ECONOMIC UNION AND EXPORT TO THIRD COUNTRIES
The status of the change
This decision comes into force on July 30, 2024 and is valid until January 30, 2025.