Promoting jobs, protecting people
NATLEX
Database of national labour, social security and related human rights legislation

Armenia > Economic and social policy

Show abstract/citation:

Filtered by:
Country: Armenia - Subject: Economic and social policy

  1. Armenia - Economic and social policy - Law, Act

    Law No. HO-261-N of 16 December 2016 "On Taxation Privileges to Self-Employed Persons". - legislation on-line

    Adoption: 2016-12-16 | Date of entry into force: 2017-01-01 | ARM-2016-L-104566

    Regulates the relationships arising from providing taxation privileges for certain types of activity carried out independently and by his/her own initiative by individuals and individual entrepreneurs which are designated as self-employed in this law. Namely identifies the category of self-employed persons who are subject to be granted taxation privileges; also introduces an appendix of list activity sectors for which taxation privileges are available.

  2. Armenia - Economic and social policy - Law, Act

    Law No.HO-202-N of 20 October 2016 "On Financial Equalization". - legislation on-line

    Adoption: 2016-10-20 | Date of entry into force: 2016-11-26 | ARM-2016-L-104558

    The Law introduces the concept of financial equalization, explains its principles; also regulates the procedure of providing communities with dotation by the principles of equalization of the budgets. The Law establishes, inter alia, the structure of dotation, the calculation procedure of its constituent parts, the coefficients of community fiscal and income capacities, of the regulation of community expenditure needs; also the calculation procedure of expenditure factors of community location height, age of inhabitants.
    Repeals the previous law No.HO-262 of 24 November 1998 "On Financial Equalization".

  3. Armenia - Economic and social policy - Law, Act

    Law No.HO-165-N of 4 October 2016 to Establish the Tax Code as amended to 1 March 2017. - legislation on-line

    Adoption: 2016-10-04 | Date of entry into force: 2018-01-01 | Date of partial entry into force: 2017-01-01 | ARM-2016-L-104545

    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.

    Repeals the Law No. HO-107-N of 14 April 1997 On Taxes; Law No. HO-118 of 14 May 1997 On Value Added Tax; Law No. HO-79 of 7 July 2000 On Excise Tax; Law No.HO-155 of 30 September 1997 On Profit Tax; Law No. HO-246-N of 22 December 2010 On Income Tax; Law No.HO-270-N of 28 December 1998 On Environmental and Nature Utilization Fees; Law No.245-N of 20 December 2006 On Environmental Fee Rates; Law No.HO-203 of 3 March 1998 On Road Fees; Law No. HO-491-N of 26 December 2002 On Property Tax; Law No. HO-101 of 14 February 1994 On Land Tax; Law No. HO-236-N of 19 December 2012 On Turnover Tax; Law No.HO-209-N of 22 December 2010 On Patent Fees; Law No. HO-236 of 7 July 1998 On Fixed Payments; Law No. HO-215-N of 11 October 2007 On Tax Registering and Removal from Tax Registry of Organizations and Individuals; Law No. 220-N of 28 November 2006 On Termination of Activity of Cash Register Machine Users; Law No. HO-501-N of 26 December 2002 On Cash Functions.

  4. Armenia - Economic and social policy - Law, Act

    Law HO-190-N of 21 December 2015 on Agricultural Cooperatives. - Legislation On-Line

    Adoption: 2015-12-21 | Date of entry into force: 2016-01-09 | ARM-2015-L-101983

    Establishes, inter alia, general concepts, purposes and directions of activities of agricultural cooperatives; introduces unions of cooperatives (Chapter I); creation and membership of agricultural cooperatives, legislation thereof (Chapter II); management (structure of ruling bodies, general council) of agricultural cooperatives (Chapter III); property of cooperative, share, distribution of income (Chapter IV); reorganization and liquidation of cooperative (Chapter V); state support in the field of agricultural cooperation (Chapter VI).

  5. Armenia - Economic and social policy - Law, Act

    Law No. 258-N of 19 December 2012 on Granting Privileges on Income Tax and Mandatory Social Security Payments. - Armenian Legal Information System ARLIS

    Adoption: 2012-12-19 | Date of entry into force: 2013-01-01 | ARM-2012-L-92626

    Grants relief from taxes and fines to private entrepreneurs and organizations who submit adjusted calculations for the reporting period of time.
    Repeals the Law of 2005 on Granting Privileges to Private Entrepreneurs on Income Tax and Mandatory Social Security Payments.

  6. Armenia - Economic and social policy - Regulation, Decree, Ordinance

    Order No. NH-37-N of the President of the Republic of Armenia approving the National Security Strategy.

    Adoption: 2007-02-07 | Date of entry into force: 2007-02-15 | ARM-2007-R-77236

  7. Armenia - Economic and social policy - Law, Act

    Law on Procurements.

    Adoption: 2004-12-06 | Date of entry into force: 2005-01-01 | ARM-2004-L-77955

    Regulates the Procurement of goods by state governance bodies and local self-government bodies, state or community agencies, RA Central Bank, state or community non-profit organizations and entities with over 50% of shares owned by the state or communities, and prescribes the basic rights and duties of the parties in these relations. Repeals the Law on Procurements 2000 (January 5, 2000, HO-62).

  8. Armenia - Economic and social policy - Regulation, Decree, Ordinance

    Government Decision No. 884-N to adopt the 2004 State programme for tourism development.

    Adoption: 2004-06-10 | Date of entry into force: 3004-06-31 | ARM-2004-R-69688

  9. Armenia - Economic and social policy - Law, Act

    Government Decision No. 994-N to adopt the strategic programme to combat poverty.

    Adoption: 2003-08-08 | Date of entry into force: 2003-09-17 | ARM-2003-L-69708

  10. Armenia - Economic and social policy - Regulation, Decree, Ordinance

    Government Decision No. 2172-N to adopt the State programme to support small and middle-size private ownership (Text No. 165).

    Adoption: 2002-12-19 | Date of entry into force: 2003-02-21 | ARM-2002-R-69694

  11. Armenia - Economic and social policy - Law, Act

    Act No. HO-197 on consumers' rights protection.

    Adoption: 2001-06-03 | Date of entry into force: 2001-08-02 | ARM-2001-L-69286

  12. Armenia - Economic and social policy - Law, Act

    Law on protection of the domestic market.

    Adoption: 2001-04-18 | Date of entry into force: 2001-05-15 | ARM-2001-L-69692

  13. Armenia - Economic and social policy - Law, Act

    Act on the promotion of competition.

    Adoption: 2000-11-06 | Date of entry into force: 2000-12-15 | ARM-2000-L-69689

  14. Armenia - Economic and social policy - Law, Act

    Law No. HO-60 of 23 June 2000 on the Organization and Conducting of Inspections [consolidation, 7 December 2011]. - Armenian Legal Information System ARLIS

    Adoption: 2000-06-23 | Date of entry into force: 2000-07-01 | ARM-2000-L-89682

    Regulates the procedure and basis of organization and conducting of inspections, studies and controls within commercial and non-commercial organizations registered in the Republic of Armenia.

  15. Armenia - Economic and social policy - Law, Act

    Law of 9 January 1997 on bankruptcy and financial reorganization of legal entities, enterprises without the status of legal entity, and private entrepreneurs.

    Adoption: 1997-01-09 | Date of entry into force: 1997-03-01 | ARM-1997-L-71131

    Comprehensive code of bankruptcy procedure in Armenia. Regulates bankruptcy proceedings, financial restructuring of the debtor, and liquidation of debtor's property.
    Applies to bankruptcy of private companies and individual entrepreneurs but not to public organizations or enterprises, banks and insurance companies.


© Copyright and permissions 1996-2014 International Labour Organization (ILO) | Privacy policy | Disclaimer