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ARM-2010-L-92614
Breadcrumb
Title_of_text
Law No. 247-N of 22 December 2010 on Individualized Record Keeping of Income Tax and Mandatory Funded Contributions.
Main Region
First Region
Country(ies)
Armenia
Subjects (Classification)
Social security (general standards)
Adopted on (Date of text)
2010-12-22
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
Article 1. Subject of the Law
Article 2. Legal Framework of the Individualized Record Keeping
Article 3. Main Concepts Used in the Law
Article 4. Goals and Objectives of Individualized Record Keeping
Article 5. Principles of Individualized Record Keeping
Article 6. The Body Implementing Individualized Record Keeping
Article 7. Data Incorporated in the Information Database
Article 8. Individual Accounts
Article 9. Development and Maintenance of the Information Database
Article 10. Submission of Data by Employers Required for Development of the Information Database
Article 11. Data Submitted by Individual Entrepreneurs, Notaries, Self-Employed Persons and Employees Envisioned by Article 10, Clause 4 of this Law for the Purposes of Development of the Information Database
Article 12. Incorporation of the Submitted Data in the Information Database
Article 13. Making Changes to Data Incorporated in the Information Database
Article 14. Sharing of Data Available in the Information Database with the Government Authorities and Other Organizations
Article 15. Rights and Obligations of Employees, Self-Employed Persons, Individual Entrepreneurs and Notaries
Article 16. Rights and Obligations of an Employer (Tax Agent)
Article 17. Authorities of the Authorized Body
Article 18. Liability for Violation of this Law
Article 19. Closing Provisions
Entry dates region
Date of entry into force
2013-01-01
--
Partial entry dates region
Date of partial entry into force
2014-01-01
Provisions on mandatory funded contributions enter into force on 1 January 2014.
Related Text region
Related text(s)
2010-12-22 (ARM-2010-L-86489)
Law No 243-N of 22 of December 2010 on State Pensions.
Related text(s)
2010-12-22 (ARM-2010-L-86549)
Law No. 244-N of 22 December 2010 on Funded Pensions.
Electronic region
Electronic source title
Armenian Legal Information System ARLIS
Country
The Republic of Armenia
URL
http://www.arlis.am
File
ARM-2010-L-92614.pdf (PDF in Armenian as amended 12 November 2012)
Electronic source title
Unofficial Translation
Country
The Republic of Armenia
URL
http://www.parliament.am/law_docs/301210HO247eng.pdf
File
ARM-2010-L-92614ENG.pdf (PDF in English)