Paper
Law of the Republic Of Armenia on Value Added Tax
Definition and a list of guidelines related to charging of VAT
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This document presents the articles of the Armenian law on Value Added Tax (VAT). It states that VAT shall be paid to the state budget for imported goods, at all stages of their production and turnover, as well as provision of services on the territory of the Republic of Armenia.
The document provides articles of the law on:
- Objects of taxation and taxable turnover;
- Tax rates;
- Place of supply of goods and provision of services;
- Privileges and zero rate taxation;
- Procedure on calculation and payment of VAT.
It also provides procedure for filling in calculation documents and terms of paying VAT. Finally, it outlines the responsibilities of VAT payers and their officials in case of violation of this law.
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