LEGAL UPDATE
September 2024
LEGAL ACTS SUBJECT TO CHANGE
1. THE RA LAW "ON RATIFICATION OF THE PROTOCOL AMENDING THE
AGREEMENT ON INTELLECTUAL PROPERTY RIGHTS ON TRADE-RELATED ASPECTS"
2. THE LAW OF THE REPUBLIC OF ARMENIA ON RATIFICATION OF THE
AGREEMENT ON FREE TRADE IN SERVICES, ESTABLISHMENT, ACTIVITY AND
IMPLEMENTATION OF INVESTMENTS
3. THE LAW OF THE REPUBLIC OF ARMENIA "ON RATIFICATION OF THE
AGREEMENT ON A HARMONIZED SYSTEM FOR DETERMINING THE
ORIGIN OF GOODS EXPORTED FROM THE CUSTOMS TERRITORY
OF THE EURASIAN ECONOMIC UNION"
4. RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA "ON
AMENDMENTS AND ADDITIONS TO A NUMBER OF RESOLUTIONS OF
THE GOVERNMENT OF THE REPUBLIC OF ARMENIA"
5. DRAFT LAW ON AMENDMENTS TO THE TAX CODE OF THE REPUBLIC OF
ARMENIA
LEGAL ACTS SUBJECT TO CHANGE
Name of the legislative act
THE RA LAW "ON RATIFICATION OF THE PROTOCOL AMENDING THE AGREEMENT ON INTELLECTUAL PROPERTY RIGHTS ON TRADE-RELATED ASPECTS".
The status of the change
The law came into force the day after its official publication, namely on September 26, 2024.
The Protocol amending the agreement "On Intellectual Property Rights: Trade-related
Aspects" signed on December 6, 2005 has been ratified:
"INTELLECTUAL PROPERTY RIGHTS RELATED TO TRADE
CHANGING THE AGREEMENT ON ASPECTS"
Protocol
The members of the World Trade Organization, taking into account the decision of the General Council referred to in document WT///641, adopted in accordance with paragraph 1 of Article X of the Marrakesh Agreement establishing the World Trade Organization (WTO Agreement), hereby agreed to the following:
1. Since the entry into force of the protocol in accordance with paragraph 4, the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) is amended in accordance with the procedure specified in the annex to this protocol by adding Article 31bis after Article 31 and adding an annex to the TRIPS Agreement after Article 73.
2. Reservations may not be made with respect to any provision of this Protocol without the consent of the other parties.
3. This Protocol shall be open for adoption by Members until 1 December 2007 or such later date as may be determined by the Ministerial Conference.
4. This Protocol shall enter into force in accordance with paragraph 3 of Article X of the WHO Agreement.
5. This Protocol shall be deposited with the Director General of the World Trade Organization, who shall promptly provide a certified copy of the protocol and notification of each acceptance in accordance with paragraph 3 to each Member.
6. This protocol is registered in accordance with the provisions of Article 102 of the Charter of the United Nations. Drawn up in Geneva on December 6, 2005 in a single copy in English, French and Spanish, all texts being equally authentic.
TArticle 31 bis
1. The obligations of an exporting Member under Article 31f) shall not apply with respect to the grant by it of a compulsory licence to the extent necessary for the purposes of production of a pharmaceutical product(s) and its export to an eligible importing Member(s) in accordance with the terms set out in paragraph 2 of the Annex to this Agreement.
2. Where a compulsory licence is granted by an exporting Member under the system set out in this Article and the Annex to this Agreement, adequate remuneration pursuant to Article 31h) shall be paid in that Member taking into account the economic value to the importing Member of the use that has been authorized in the exporting Member. Where a compulsory licence is granted for the same products in the eligible importing Member, the obligation of that Member under Article 31 h) shall not apply in respect of those products for which remuneration in accordance with the first sentence of this paragraph is paid in the exporting Member.
3. With a view to harnessing economies of scale for the purposes of enhancing purchasing power for, and facilitating the local production of, pharmaceutical products: where a developing or least-developed country WTO Member is a party to a regional trade agreement within the meaning of Article XXIV of the GATT 1994 and the Decision of 28 November 1979 on Differential and More Favourable Treatment Reciprocity and Fuller Participation of Developing Countries (L/4903), at least half of the current membership of which is made up of countries presently on the United Nations list of least-developed countries, the obligation of that Member under Article 31f) shall not apply to the extent necessary to enable a pharmaceutical product produced or imported under a compulsory licence in that Member to be exported to the markets of those other developing or least-developed country parties to the regional trade agreement that share the health problem in
question. It is understood that this will not prejudice the territorial nature of the patent rights in question.
4. Members shall not challenge any measures taken in conformity with the provisions of this Article and the Annex to this Agreement under subparagraphs 1b) and lc) of Article XXIII of GATT 1994.
5. This Article and the Annex to this Agreement are without prejudice to the rights, obligations and flexibilities that Members have under the provisions of this Agreement other than paragraphs f) and h) of Article 31, including those reaffirmed by the Declaration on the TRIPS Agreement and Public Health (WT/MIN(OI)/DEC/2), and to their interpretation. They are also without prejudice to the extent to which pharmaceutical products produced under a compulsory licence can be exported under the provisions of Article 31f).
Name of the legislative act
THE LAW OF THE REPUBLIC OF ARMENIA ON RATIFICATION OF THE AGREEMENT ON FREE TRADE IN SERVICES, ESTABLISHMENT, ACTIVITY AND IMPLEMENTATION OF INVESTMENTS
The status of the change
The law came into force the day after its official publication, namely on September 26, 2024.
On the expediency of ratifying the Agreement on Free Trade in Services, Establishment, Activities
and Investments.
The Republic of Armenia is a founding member of the CIS and continues to actively participate in the processes of coordination, preparation and implementation of various cooperation programs implemented within the CIS, which is conditioned by the interests of the state in the economic, humanitarian, political, military-political and other spheres. On October 18, a free trade agreement
was signed.
The ratification of the agreement on free trade in services, establishment, activities and investments (hereinafter referred to as the agreement) is aimed at 2011. The signing of the agreement will also contribute to the further development of cooperation in the CIS format in this
area.
In addition to the general obligations of the parties and the final provisions, the agreement regulates cross-border trade in services, the scope of creation and activity of companies, the entire range of issues related to the movement and temporary stay of individuals in the territories of the participating states, as well as investment activities.
The agreement contains provisions regulating investments, as well as the creation and operation of companies, aimed at improving the business environment in the member States of the agreement and stimulating investment flows.
The above-mentioned agreement implies, in general, the liberalization of investment conditions:
In addition, separate annexes, which are part of this Agreement, regulate issues related to the specifics of trade in services in the financial and telecommunications sectors.
At the same time, the impact of ratification of the agreement on budget revenues will be negative, since a number of articles of the draft establish provisions on the non-application of licenses, permits or qualification requirements (provision of Annex E to the draft "trade in financial services"), as well as principles for the application of most-favored-nation regimes (in particular, article 14 "most-favored-nation regime").
The provisions of this draft agreement do not contradict the requirements of the legal acts of the EAEU in this area.
The ratification of the agreement is conditioned by cooperation within the framework of the Commonwealth of Independent States, which follows from the decision of the Government of the Republic of Armenia dated August 18, 2021 No. 1363-a for 2021-2026, approved by the
Government. In accordance with the provisions of paragraph 1.1 of the annex to the program, in particular, Armenia will continue to actively participate in cooperation within the CIS and the processes taking place in the organization.
At the same time, we inform you that the Republic of Belarus and the Kyrgyz Republic have already ratified the agreement.
CONCLUSION
FOREIGN POLICY EXPEDIENCY OF RATIFICATION OR APPROVAL OF THE AGREEMENT
ON FREE TRADE IN SERVICES, ESTABLISHMENT, ACTIVITIES AND INVESTMENTS AND A
CERTIFICATE OF ENTRY INTO FORCE
The Agreement on Free Trade in Services, Establishment, Activities and Investments (hereinafter referred to as the Agreement) was signed on June 8, 2023.
The purpose of the agreement is to create conditions for expanding mutual trade in services and increasing the level of its liberalization, as well as for investments by persons of one party in the territories of other parties.
The Agreement was signed by the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan (with reservations), the Kyrgyz Republic, the Russian Federation, the Republic of Tajikistan and the Republic of Uzbekistan.
The Agreement shall enter into force 30 days after the date of receipt by the depositary of the third notification on the implementation of the domestic procedures necessary for the entry into force of the agreement by the parties who signed it.
The year 2023. As of October 25, the agreement has not entered into force.
The year 2023. As of October 25, the parties that signed the agreement had not completed the domestic procedures necessary for the entry into force of the agreement.
Considering the above, the ratification or approval of the agreement on free trade in services, establishment, activities and investments, signed on June 8, 2023, is appropriate from the point of view of the foreign policy pursued by the Republic of Armenia.
Name of the legislative act
THE LAW OF THE REPUBLIC OF ARMENIA "ON THE HARMONIZED SYSTEM FOR
DETERMINING THE ORIGIN OF GOODS EXPORTED FROM THE CUSTOMS TERRITORY OF
THE EURASIAN ECONOMIC UNION"
The status of the change
This amendment came into effect on September 11, 2024.
The draft proposes to ratify the agreement "on a Harmonized system for determining the origin of goods exported from the customs territory of the Eurasian Economic Union", signed in Moscow on December 4, 2023 (hereinafter referred to as the Agreement), the main purpose of which is to coordinate and combine all issues related to determining the country of origin of goods exported to third countries, regulating the activities of organizations, issuing certificates of origin of goods, eliminating legal gaps in this area., including, if necessary, to confirm the origin of the goods in the case of the introduction of non-tariff measures determined by the country of origin of the goods and
applied during export, and export customs duties.
These rules will be applied by the authorized bodies of the member States to issue certificates of origin of goods, which will later be used by participants in foreign economic activity to confirm the origin of their goods when imported to a number of third countries: The provisions of the Agreement grant the Eurasian Economic Commission the right to establish special rules that will be applied if it is necessary for the customs authority of the member States to confirm the origin of goods as part of the export of goods from the customs territory of the Union, which is necessary only for goods in respect of which separate regulatory measures are applied, and only during the period of validity of such separate regulatory measures., and also to control the payment of export customs duties in the future.
Name of the legislative act
RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON AMENDMENTS
AND ADDITIONS TO A NUMBER OF RESOLUTIONS OF THE GOVERNMENT OF THE
REPUBLIC OF ARMENIA
The status of the change
This decision entered into force on September 27, 2024.
ON AMENDMENTS AND ADDITIONS TO A NUMBER OF RESOLUTIONS OF THE
GOVERNMENT OF THE REPUBLIC OF ARMENIA
Taking as a basis Articles 33 and 34 of the Law of the Republic of Armenia "On Normative Legal Acts", the Government of the Republic of Armenia decides:
1. On March 27, 2003, the Government of the Republic of Armenia made the following amendments to Resolution No. 347-N "On approval of the procedure for mandatory preliminary (when applying for a job) and periodic medical examination for health reasons, the list of fields of activity in which employed persons are subject to mandatory medical examination, as well as the volume and frequency of medical examination, personal sanitary (medical) directory, nomenclature of persons subject to medical examination, forms of decision on temporary exclusion of a person from work."
1) in the title, replace the words "fields of activity in which persons employed in which are subject to mandatory health examination" with the words "fields of activity", replace the word "nomenclature"; with the word "nomenclature";
2) to state the Preface In the following wording: i "taking as a basis paragraph 4 of Part 1 of Article 89 of the Labor Code of the Republic of Armenia, Part 7 of Article 249 and part 2 of Article 16 of the Law of the Republic of Armenia "on Public Health", the Government of the Republic of Armenia decides:".
3) in subparagraph 2 of paragraph 1, replace the words "fields of activity in which persons employed in which are subject to mandatory medical examination for health reasons" with the words "fields of activity"
4) the name of Appendix No. 2 should be stated in the following wording.
"THE LIST
ABOUT THE FIELDS OF ACTIVITY, VOLUME AND FREQUENCY OF MEDICAL
EXAMINATIONS"
2. Resolution of the Government of the Republic of Armenia No. 1089-n dated July 15, 2004 "On approval of the procedure for mandatory preliminary (when applying for a job) and periodic medical examination of the health status of certain groups of the population exposed to harmful and dangerous factors of the working environment and the labor process, lists of factors, the nature of the work performed, the scope of the examination, medical contraindications and the order of hygienic characteristics of working conditions" to make the following changes:
1) state the Preface In the following wording: "Taking as a basis paragraph 4 of Part 1 of Article 89 of the Labor Code of the Republic of Armenia, Part 7 of Article 249 and part 3 of Article 16 of the Law of the Republic of Armenia "on Public Health", the Government of the Republic of Armenia decides:".
2) in Appendix No. 2 to the resolution, replace the words "large-frame fluorescent photography", "large-frame fluorescent photography", "large-frame fluorescent photography", "large-frame fluorescent photography" and "X-ray imaging of the lungs" with the words "X-ray examination of the lungs".
3. To make the following additions and amendments to the Resolution of the Government of the Republic of Armenia No. 1138-n "On approval of cooperation mechanisms and coordination procedures between the National Coordinating Body and interested bodies on international Medical (health) Regulations" dated August 26, 2010.
1) Add the name of the decision after the word "procedures" with the words ", A scheme for reporting and evaluating cases representing an emergency of international importance in public health, examples of decision-making schemes used to assess and report cases that may cause an emergency of international importance in public health";
2) state the Preface In the following wording.
"Taking as a basis paragraph 5 of Part 1 of Article 6 of the Law of the Republic of Armenia "on Public Health", the Government of the Republic of Armenia decides"
4. To make the following amendments to the Resolution of the Government of the Republic of Armenia No. 219-n dated February 3, 2011 "On approval of the Procedure for ensuring communication mechanisms with tour operators and airlines related to control for contacts."
1) in the title of the decision, replace the word "mechanisms" with the words "mechanisms (address cards, computer data archive and communication) and their"
2) state the Preface In the following wording: "Taking as a basis paragraph 8 of Part 1 of Article 6 of the Law of the Republic of Armenia "on Public Health", the Government of the Republic of Armenia decides."
Name of the legislative act
THE DRAFT LAW ON AMENDMENTS TO THE TAX CODE OF THE REPUBLIC OF ARMENIA
The status of the change
The project is under public discussion until October 10 of this year.
IN THE TAX CODE OF THE REPUBLIC OF ARMENIA
ABOUT MAKING CHANGES
Project
Article 1. State Article 314 of the Tax Code of the Republic of Armenia dated October 4, 2016 (hereinafter referred to as the Code) as follows․ "Article 314. Provision of a certificate of recognition as a tax resident of the Republic of Armenia"
1. The tax authority confirms the status of tax residents of the Republic of Armenia of organizations and individuals by providing an electronic certificate of recognition as a tax resident of the Republic of Armenia in accordance with the form approved by the tax authority, or confirming electronically the form of a certificate confirming the fact of residence of the Republic of Armenia established by the legislation of a foreign state. if its content corresponds to the content of the certificate of recognition as a tax resident of the Republic of Armenia, established by the Tax Authority.
2. in order to confirm the status of a tax resident of the Republic of Armenia, the taxpayer electronically submits to the tax authority an application for approval of the status of a tax resident of the Republic of Armenia in accordance with the form approved by the tax authority, which includes the following information:
1) in the case of legal entities that have received state registration in the Republic of Armenia and individuals registered as individual entrepreneurs:
A. taxpayer registration number, name, organizational and legal form, name, surname of an individual entrepreneur․
B. date of approval of the tax resident status of the Republic of Armenia․
C. the country to which the certificate of recognition as a tax resident of the Republic of Armenia must be submitted․
D. If necessary, a note on the approval of the residence certificate form established by the legislation of a foreign state, with the application of the residence certificate form established by the legislation of a foreign state.
2) in the case of natural persons (except for the case specified in paragraph 1 of this part): answer:
a. first name, last name, passport data, license plate of public services, address of residence or registration․
b. date of approval of the tax resident status of the Republic of Armenia․
c. the name of the country to which the certificate of recognition as a tax resident of the Republic of Armenia should be submitted․
d. a note on the actual stay of an individual in the Republic of Armenia for 183 days or more during the tax year or on the location of the center of vital interests in the territory of the Republic of Armenia with an attachment of a justification set out in a free style and copies of supporting documents about the center of vital interests,
e. If necessary, a note on the approval of the residence certificate form established by the legislation of a foreign state, with the attachment of the residence certificate form established by the legislation of a foreign state.
3. The certificate of recognition as a tax resident of the Republic of Armenia is provided in electronic form immediately after submitting the application in the cases specified in paragraph 1 of Part 2 of this Article, and in the case specified in paragraph 2 of Part 2 of this Article, within two working days following the day of filing the application. In case of rejection of the application for approval of the status of a tax resident of the Republic of Armenia, a notification of refusal with an indication of the reason is submitted electronically. Within two working days following the day of submitting to the tax authority in electronic form a certificate confirming the fact of residence established by the legislation of a foreign state, the tax authority confirms it in electronic form, and in case of refusal, it submits a notification of refusal indicating the reason.
4. The certificate of recognition as a tax resident of the Republic of Armenia includes the following information․
1) the taxpayer's registration number, name, organizational and legal form, first name, last name, passport data of an individual, license plate of public services, address of residence or place of registration;
2) the year of approval of the tax resident status of the Republic of Armenia;
3) the name of the country to which the certificate of recognition as a tax resident of the Republic of Armenia should be submitted;
4) an indication for the purpose of applying the current agreement between the Republic of Armenia and the country of submission of the certificate on the exclusion of double taxation of income and property, if such an agreement exists․
5) A QR code containing the corresponding code and the code generated by the system.
5. Confirmation of the status of a resident of the Republic of Armenia can be carried out both for the current and for previous tax years, if the necessary information confirming residency for previous tax years is available. The certificate of recognition as a tax resident of the Republic of Armenia by year and country is provided separately."