I.The decision to approve the list of measures to ensure the implementation of the law “On Making Amendments to the Law on Protection of the Population in Emergency Situations” On October 16, 2020, the Prime Minister of the Republic of Armenia signed a decision approving the list of measures to ensure the implementation of the Law on Making Amendments to the Law on Protection of the Population in Emergency Situations.
According to Article 19 of the Law, natural and legal persons, whose property or other means have been used for the implementation of measures to protect the population in emergency situations, have the right to receive adequate compensation in the cases defined by the Government of the Republic of Armenia.
By the decision of 16.10.2020, it was determined that by the first ten days of November 2020, a draft law on the procedure, cases and amount of compensation for the use of property of individuals will be submitted to the RA Prime Minister’s Office.
In addition to the above, the staff of the RA Administration is expected to submit a draft on the conditions of material and technical support and funding procedure of state bodies during the quarantine period.
II. The draft law of the Republic of Armenia “On granting tax privileges during the period of martial law”
On October 19, 2020, the draft law of the Republic of Armenia “On granting tax privileges during the period of martial law” was submitted to the RA National Assembly. The purpose of the draft is to establish a tax exemption for goods imported from the EEU member states during martial law.
According to the current tax legislation, regardless of the fact that the goods are returned to the state free of charge (donated) in the future, taxpayers’s imports are taxed with VAT, and in some cases with excise tax and / or environmental tax, which is an additional burden for importers.
Therefore, the draft proposes to define that:
1) Importation of goods with the status of goods of the Eurasian Economic Union by taxpayers from the member states of the Eurasian Economic Union during the period of martial law is exempt from value added tax, excise tax and (or) environmental tax, if those goods are provided free of charge (donated) to the Ministry of Defense, the Ministry of Emergency Situations and (or) the Ministry of Health,
2) According to the RA Tax Code, persons bearing the obligation of marking are released from that obligation in case of free delivery (donation) of the goods subject to marking to the Ministry of Defense, the Ministry of Emergency Situations and (or) the Ministry of Health.