Legal Updates - JANUARY 2024

CONTENT

PART I. CHANGES THAT HAVE BEEN MADE TO LEGAL ACTS

RA CODE OF ADMINISTRATIVE PROCEDURE
RA CODE OF CIVIL PROCEDURE
THE RA LAW “ON TARDE AND SERVICES”
THE DECISION OF THE ARMENIAN GOVERNMENT ON INVESTING IN INVESTMENT FUNDS
THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE ESTABLISHMENT OF FORCE MAJEURE TO DETERMINE THE INITIAL VALUE OF AN ASSET AND THE PROCEDURE FOR DOCUMENTING EXPENSES IN CONNECTION WITH EXTRAORDINARY AND UNFORESEEN CIRCUMSTANCES IN THESE CONDITIONS, THE PROCEDURE FOR DEDUCTING TAXES OR THE TAX BASE, THE SIZE AND PERIOD
THE RA LAW ON STATE SUPPORT OF THE INFORMATION TECHNOLOGY SECTOR
DRAFT LAWS ON AMENDMENTS AND ADDITIONS TO THE LAW "ON COMPREHENSIVE MEDICAL INSURANCE", "ON MEDICINES", "ON MEDICAL CARE AND PUBLIC SERVICES" AND OTHER RELATED LEGAL ACTS
DRAFT RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA "CLASSIFIER OF COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY (HS) IN THE REPUBLIC OF ARMENIA" 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 ON APPROVAL OF THE PILOT PROGRAM FOR LABELING GOODS CLASSIFIED AS CODES"

The name of the Legislative Act

THE LAW OF THE REPUBLIC OF ARMENIA ON AMENDMENTS AND ADDITIONS TO THE CODE OF ADMINISTRATIVE PROCEDURE OF THE REPUBLIC OF ARMENIA

The status of the amenmdent

Chapter 22.12.23 of the RF-12 as part of the addendum to the law comes into force on the tenth day after the publication of the announcement of the Supreme Judicial Council on the launch of the electronic system, with the exception of part 4 of Article 64.13 of the Code, which comes into force on the tenth day after the official publication of the same law, namely January 22, 2024.

What are the changes about

This amendment establishes a separate chapter in the Code of Administrative Procedure, which deals with the specifics of judicial and other actions carried out electronically.

FEATURES OF PROCEDURAL AND OTHER ACTIONS PERFORMED ELECTRONICALLY

Article 64.2. Scope of this chapter

The norms of this chapter apply to actions carried out by the court and participants in the judicial process through an electronic system (hereinafter referred to as the system), as well as other persons provided for by this Code:
If the specifics are not defined in this chapter, then the general rules of this Code apply to actions performed using the
An action performed properly through the system and in accordance with the tools provided by the system entails the same consequences that a similar action performed in accordance with the general procedure established by this Code would lead to.
Actions cannot be performed with the help of the system, which cannot be performed with the help of the system from a technical point of view. Such an impossibility cannot be regarded as a restriction of a person's procedural rights, given the fact that the relevant action can be performed in accordance with the general procedure established by this Code.
The norms of this chapter are not applicable in cases where the court has decided to close the case or part of it:

Article 64.3. Concepts used in this chapter

In the sense of this chapter

the system is an electronic system managed by the Judicial Department of the Republic of Armenia for the implementation of other actions provided for in this chapter necessary for the preparation, delivery, receipt, storage of electronic documents and consideration of the case;

a case conducted in electronic form is a collection of materials of a court case that are in the system and accessible through the system;

it is considered (considered) a person using the system;

an individual who, at least once within the framework of an administrative case, performed any action using the system and subsequently did not notify the court considering the case of the impossibility of using the system,
1.legal entities, individual entrepreneurs, state and local self-government bodies, administrative bodies, their officials, persons participating in the case of challenging the legality of normative legal acts, persons participating in the case of challenging the legality of decisions and actions of the head of the municipality on holding an assembly, persons participating in the case of protecting the right to vote (except plaintiff), plaintiffs in the case of bringing to administrative responsibility in court, persons participating in the case of personal data protection, persons participating in the case of a claim filed by a public organization, persons participating in the case of challenging the legality of decisions of the authorized body related to the license, persons participating in the case of challenging the conclusions of the commission for the prevention of corruption on the basis of facts, persons participating in the case of challenging the legality of the decision of the Commission for the Prevention of corruption to submit a situational declaration, defendants in the case of challenging the legality of acts taken within the framework of the application of measures established by law, in quarantine conditions, defendants in the case of appealing a decision on urgent intervention, lawyers representing interests, bankruptcy managers, licensed conciliators and notaries, regardless of whether or not any actions were taken in within the framework of this administrative case, at least once with the help of the system.

Within the meaning of this chapter, documents (materials) that have become available through the system are considered documents (including procedural documents, evidence, judicial acts, court summonses) that are present in the materials of the case being conducted in electronic form and were posted on the personal page of the person using the system, which is confirmed by the system, and they can be viewed and downloaded through the system. If any document (material) becomes available to the person using the system, the person using the system is immediately notified of this by sending a short message to the mobile phone number of the person logged into the system.

Article 64.4. Cases dealt with electronically and materially

Within the framework of each administrative case, the court considers the case in electronic form, with the exception of documents (materials) received by an individual not specified in subparagraph "a" of paragraph 3 of Part 1 of Article 3 of this Code. or were sent to him, and in other cases provided for in this chapter.
A case considered electronically includes all administrative case materials that were created or submitted using the system, as well as scanned versions of all case materials created or submitted outside the system (including photographs and video recordings of physical evidence, court summonses, inspection protocols and court records).

Article 64.5. Features related to the submission of procedural documents

All procedural documents (claim, counterclaim, statement, complaint, response, objection, position, petition, etc.) are compiled and submitted through the system in accordance with the tools provided by the system and the requirements, with the exception of information constituting a state secret, which are presented only in material form.
The documents attached to the procedural document are submitted by sending scanned versions of them through the system. If the document attached to the procedural document is electronic, it is submitted without :
A procedural document submitted through the system and the documents attached to it are considered to have been submitted to the court, submitted to the court or sent to the court from the moment they are sent through the
The procedural document submitted through the system and the documents attached to it are considered to have been received by the court after one working day from the moment they were sent by the applicant through the
A procedural document submitted through the system and the documents attached to it are considered to have been sent to a person who does not use the system if a scanned version of the relevant proof of dispatch has been submitted through the
The procedural document submitted through the system and the documents attached to it are considered to have been sent to the person using the system if the relevant documents have become available to the person using the system through the system. In this case, the person submitting the procedural document does not attach additional evidence of sending the document to it. The procedural document is considered to have been received by the addressee, who is the person using the system, after three working days from the date of its provision to
When submitting procedural documents through the system, a person is relieved of the obligation to submit the relevant document in several copies (in cases where such an obligation is provided for by this Code).
In case of filing a complaint against a judicial act through the system, the person who filed the complaint is relieved of the obligation to send a copy of the complaint to the court that issued the judicial
In case of submission of procedural documents through the system, a person is relieved of the obligation to submit an electronic medium of the relevant.

Article 64.6. Features related to the issuance, publication and dispatch of judicial acts by the court

All judicial acts rendered in the form of a separate act are drawn up using the system in accordance with the tools provided by the system and the
All judicial acts rendered in the form of a separate act and the special conclusions submitted on them are placed in the
For a person using the system, a judicial act is considered published (or rendered) if it has become available to the person using the system through the
For a person using the system, a judicial act is considered to have been sent to the latter if it has become available to the person using the system through the system. The documents attached to the judicial act for the person using the system are considered to have been sent to the latter if they are posted in the system and accessible to the person using the system through the
Judicial acts and documents attached to them are considered to have been received by the person using the system three working days after they became available to him.
The rules of this article shall apply to documents, clarifications, warnings, instructions, notifications and proposals sent (returned) by the court and court
The exchange of judicial acts published in the system between courts is carried out through the system, independently or using the appropriate tools of the system by the
Writ of execution and other documents sent by the court to the enforcement service, as well as letters and notifications sent to the Judicial Department of the Republic of Armenia, are sent through the system independently or using the appropriate tools of the system by the judge.

Article 64.7. Specifics related to judicial notifications

A court notice is considered to have been sent to a person using the system if it is compiled in accordance with the tools provided by the system and the requirements, contains information established by this Code, and has become available to the person using the system through the system.
The notification of the court proceedings is considered to be received by the person using the system three business days after it became available to him.
A notification sent in accordance with the procedure provided for in this article is considered a proper notification, and the person using the system is responsible for the adverse consequences of not reading the notification to which he was granted access.
The rules of this article shall apply to notifications on the day, time and place of publication of the judicial act, as well as to other notifications sent by the court.

Article 64.8. Features related to the signing of procedural documents

A procedural document is considered to be signed by the bearer if it has been certified with the electronic digital signature of the bearer in accordance with the Law of the Republic of Armenia "on Electronic Document and electronic digital signature" and was submitted by the bearer through the system.
A jointly signed procedural document is considered to be signed by the bearers if it was certified with electronic digital signatures of the bearers in accordance with the Law of the Republic of Armenia "on Electronic Document and electronic digital signature" and was submitted through the system by one of the bearers.
A judicial act issued by a judge is considered signed and sealed in accordance with the procedure established by this Code, also in cases where the judicial act was drawn up using the system in accordance with the tools provided by the system and the requirements, and certified by the electronic digital signature of the judge who drafted it, in accordance with the Law The Republic of Armenia "on electronic document and electronic digital signature".
A judicial act issued by the collegial composition of the court shall be considered signed and sealed in accordance with the procedure established by this Code, also in cases where the judicial act was drawn up using the system in accordance with the tools provided by the system and the requirements, and was certified by electronic digital signatures of the judges who drafted it, in accordance with in accordance with the Law of the Republic of Armenia "on Electronic Document and electronic digital signature".
A dissenting opinion shall be considered signed and sealed in accordance with the procedure established by this Code, also in cases when it was drawn up using the system in accordance with the tools provided by the system and in accordance with the requirements, and certified by the electronic digital signature of the judge who drafted it, in accordance with the Law of the Republic of Armenia "about an electronic document and an electronic digital signature".

Article 64.9. Features related to the provision of evidence

Petitions aimed at obtaining evidence shall be filed in accordance with the procedure provided for procedural documents.
Written evidence (including materials of administrative proceedings and documents requested by the court) shall be submitted by attaching scanned versions of them to the procedural documents provided for by this Code and sending them through the system.
The full version of the written proof, the proper Translation, the original, a copy or a duly certified copy are considered submitted if the scanned version of the relevant document has been sent through the system. The requirement that the document be scanned does not apply to written confirmation received electronically or by other means of communication.:
The court has the right to require a person who has submitted a scanned version of the full version of the written evidence, a proper translation, an original, a copy or a duly certified copy, orally or in writing (including by means of a message sent through the system), to provide a copy of the relevant document available in tangible form. Failure to comply with the court's request entails the consequences provided for by this Code.
An application for the resolution of a material evidence with the presentation of material evidence through the system is submitted by submitting a copy, photograph or video recording of the material evidence.
A copy, photograph or video recording of the material evidence shall be considered submitted if a scanned version of the relevant document, an electronic file containing a photograph or video recording, has been submitted through the system. The court has the right to require the person who submitted the relevant evidence, orally or in writing (including by means of a message sent through the system) to provide a copy of the relevant material evidence in material form.
Photographs, audio recordings and video recordings are considered submitted if electronic files containing relevant data have been submitted through the system.
Extensive electronic files, as well as those electronic files that cannot be submitted through the system, are submitted in accordance with the procedure established by the Supreme Judicial Council.

Article 64.10. Features related to the approval of the representative's powers

In the case when, in accordance with this Code, it is required to submit a document confirming the powers of a representative (including legal and official ones) attached to a procedural document, this requirement is considered fulfilled if such a document was submitted through the system in accordance with the tools provided by the system and the requirements put forward, and contains all the necessary the details established by this Code and other laws.
The court has the right to require from the representative of the person participating in the case (including legal and official), in writing (including by means of a message sent through the system) or orally submitting a copy of the document or documents confirming the authority in a material form. In case of non-fulfillment of the court's request, the powers of the representative are not recognized by the court.

Article 64.11. Features of payments related to the consideration of the case

The state fee is considered paid, and the original receipt for payment of the state fee is considered submitted if the state fee was paid through the system, and the court considering the case can confirm that the payment was made through the system.
The amounts to be recovered under a judicial act (including court costs and court fines) shall be deemed to have been paid in accordance with the rules established by this article.

Article 64.12. Features related to familiarization with the case materials and access to the case materials

The electronic case materials available in the system (including the changes and additions made to it) must be fully accessible not only to the judge considering the case and his staff, but also to the persons participating in the case and their representatives:
In case of replacement of a person or representative participating in the case, access to electronic case materials is terminated for the replaced person and representative, at the same time access is provided for the new person and representative participating in the case:
In case of involvement of a new person participating in the case, access to the electronic case materials is also provided for the person participating in the new case.
In case of withdrawal of a person participating in the case from the list of persons participating in the case, this person's access to the electronic case materials is terminated.
In case of removal of the representative of the person participating in the case from the proceedings, the access of this representative to the materials of the electronic case is terminated.
The scope of access of the witness, expert and translator participating in the trial to the case materials is determined by the court considering the case through the system.

Article 64.13. Features related to the handling of electronic cases

The circulation of an electronic case (or part of it) between different courts (including courts of different instances) is carried out through the system in automatic mode or using the appropriate tools of the system by court staff.
The court is considered to have received an electronic case from the moment the electronic case materials become available to it through the system.
If all the persons participating in the case are persons using the system, then in the cases established by this Code, only an electronic case is distributed between the courts.
Data transfer between the system and other electronic information systems is carried out in accordance with the procedure established by a Government Decree:

Article 64.14. Specifics related to the timing of the trial

The procedural period is considered to be fulfilled if the procedural document was submitted or another action was performed through the system before 24: 00 on the last day of the procedural period.".

The name of the Legislative Act

THE LAW OF THE REPUBLIC OF ARMENIA ON AMENDMENTS AND ADDITIONS TO THE CIVIL PROCEDURE CODE OF THE REPUBLIC OF ARMENIA

The status of the amenmdent

after the official publication of the same law, namely January 22, 2024.

What are the changes about

This amendment establishes a separate chapter in the Code of Civil Procedure, which deals with the specifics of judicial and other actions carried out electronically.

Chapter 11.1

FEATURES OF PROCEDURAL AND OTHER ACTIONS PERFORMED ELECTRONICALLY

Article 119.1. Scope of this chapter

The norms of this chapter apply to actions carried out by the court and participants in the judicial process through an electronic system (hereinafter referred to as the system), as well as other persons provided for by this Code:
If the specifics are not defined in this chapter, then the general rules of this Code apply to actions performed using the system.
An action performed properly through the system and in accordance with the tools provided by the system entails the same consequences that a similar action performed in accordance with the general procedure established by this Code would lead to.
Actions cannot be performed with the help of the system, which cannot be performed with the help of the system from a technical point of view. Such an impossibility cannot be regarded as a restriction of a person's procedural rights, given the fact that the relevant action can be performed in accordance with the general procedure established by this Code.
The norms of this chapter are not applicable in cases where the court has decided to close the case or part of it.

Article 119.2. Concepts used in this chapter

In the sense of this chapter:

the system is an electronic system managed by the Judicial Department of the Republic of Armenia for the implementation of other actions provided for in this chapter necessary for the preparation, delivery, receipt, storage of electronic documents and consideration of the case;

a case conducted in electronic form is a collection of materials of a court case that are in the system and accessible through the system;

is considered to be a person using (using) the system:

a)an individual who has performed any action through the system at least once in a civil case and subsequently failed to notify the court considering the case of the impossibility of using the system,

b)legal entities, individual entrepreneurs, State and local government bodies, persons responsible for procurement-related disputes, lawyers representing interests, bankruptcy managers, notaries and licensed intermediaries, regardless of whether any actions have ever been performed using the system,

Within the meaning of this chapter, documents (materials) that have become available through the system are considered documents (including procedural documents, evidence, judicial acts, court summonses) that are present in the materials of the case being conducted in electronic form and were posted on the personal page of the person using the system, which is confirmed by the system, and they can be viewed and downloaded through the system. If any document (material) becomes available to the person using the system, the person using the system is immediately notified of this by sending a short message to the mobile phone number of the person logged into the system.

Article 119.3. The case considered in electronic form

In the framework of a civil case, the court considers the case in electronic form, with the exception of documents (materials) received by an individual not specified in subparagraph "a" of paragraph 3 of Part 1 of Article 119.2 of this Code. or were sent to him, and in other cases provided for in this chapter.
A case considered electronically includes all civil case materials created or submitted using the system, as well as scanned versions of all case materials created or submitted outside the system (including photographs and video recordings of physical evidence, court summonses and court records).

Article 119.4. Specifics related to the submission of procedural documents

All procedural documents (claim, statement, complaint, response, position, petition, etc.) are compiled and submitted through the system in accordance with the tools provided by the system and the requirements, with the exception of information constituting a state secret, which are presented only in material form.
The documents attached to the procedural document are submitted by sending scanned versions of them through the system. If the document attached to the procedural document is electronic, it is submitted without scanning.
A procedural document submitted through the system and the documents attached to it are considered submitted to the court from the moment they are sent through the system.
The procedural document submitted through the system and the documents attached to it are considered received by the court from the moment they are received.
A procedural document submitted through the system and the documents attached to it are considered to have been sent to a person who does not use the system if a scanned version of the relevant proof of dispatch has been submitted through the system.
The procedural document submitted through the system and the documents attached to it are considered to have been sent to the person using the system if the relevant documents have become available to the person using the system through the system. In this case, the person submitting the procedural document does not attach additional evidence of sending the document to it. The document is considered to have been received by the addressee after three working days from the date of its receipt.
In case of submission of procedural documents through the system, the person is relieved of the obligation to submit the relevant document in several copies.
In case of filing a complaint against a judicial act through the system, the person who filed the complaint is relieved of the obligation to send a copy of the complaint to the court that issued the judicial act.
In case of submission of procedural documents through the system, a person is relieved of the obligation to submit an electronic medium of the relevant document.

Article 119.5. Features related to the issuance, publication and dispatch of judicial acts by the court

All judicial acts rendered in the form of a separate act are drawn up using the system in accordance with the tools provided by the system and the requirements.
All judicial acts rendered in the form of a separate act and the special conclusions submitted on them are placed in the system.
For a person using the system, a judicial act is considered published (or rendered) if it has become available to the person using the system through the system.
For a person using the system, a judicial act is considered to have been sent to the latter if it has become available to the person using the system through the system.
Judicial acts are considered to have been received by the person using the system three working days after they became available to him.
The rules of this article shall apply to documents, clarifications, notifications and protocols sent (returned) by the court and court staff.
The exchange of judicial acts published in the system between courts is carried out through the system, independently or using the appropriate tools of the system by the judge.
Writ of execution and other documents sent by the court to the enforcement service are sent through the system independently or using the appropriate tools of the system by the judge.

Article 119.6. Specifics related to judicial notifications

A court notice is considered to have been sent to a person using the system if it is compiled in accordance with the tools provided by the system and the requirements, contains information established by this Code, and has become available to the person using the system through the system .
The notification of the court proceedings is considered to be received by the person using the system three business days after it became available to him.
The rules of this article shall apply to notifications of the time and place of publication of a judicial act.
The person using the system is responsible for the adverse consequences of not reading the court notice to which he was granted access.

Article 119.7. Features related to the signing of procedural documents

A procedural document is considered signed by the applicant if it has been certified with the electronic digital signature of the applicant in accordance with the Law on Electronic Documents and Electronic Digital Signature and was submitted by the applicant through the system.
A jointly signed procedural document is considered to be signed by the bearers if it was certified with electronic digital signatures of the bearers in accordance with the Law on Electronic Documents and Electronic Digital Signature and was submitted through the system by one of the bearers.
A judicial act issued by a judge is considered signed and sealed in accordance with the procedure established by this Code, also in cases where the judicial act was drawn up using the system in accordance with the tools provided by the system and the requirements, and certified by the electronic digital signature of the judge who drafted it, in accordance with the law "On electronic documents and electronic digital signatures".
A judicial act issued by the collegial composition of the court shall be considered signed and sealed in accordance with the procedure established by this Code, also in cases when the judicial act was drawn up using the system in accordance with the tools provided by the system and the requirements, and certified by electronic digital signatures of the judges who drafted it, in accordance with the law "On Electronic Documents and electronic digital Signature".
A dissenting opinion shall be considered signed and sealed in accordance with the procedure established by this Code, also in cases when it was drawn up using the system in accordance with the tools provided by the system and in accordance with the requirements, and certified by the electronic digital signature of the judge who drafted it, in accordance with the law on electronic documents and an electronic digital signature.

Article 119.8. Features related to the provision of evidence

Petitions aimed at obtaining evidence shall be filed in accordance with the procedure provided for procedural documents.
Written evidence shall be submitted by attaching it to the procedural documents provided for in this Code and sending it through the system.
The original, a copy or a duly certified copy of the written evidence is considered submitted if the scanned version of the relevant document has been sent through the The requirement that the document be scanned does not apply to written confirmation received electronically or by other means of communication.
In cases expressly provided for by this Code, the court has the right to require the person who submitted the scanned version of the original, a copy or a duly certified copy of the written evidence, orally or in writing (including by means of a message sent through the system), to provide a copy of the relevant document available in tangible form. Failure to comply with the court's request entails the consequences provided for by this Code.
A petition for the resolution of a physical evidence with the presentation of physical evidence through the system is submitted by submitting a copy, photograph or video recording of the physical evidence. A copy, photograph or video recording of the material evidence is considered submitted if the scanned version of the relevant document, An electronic file containing a photo or video was sent through the The court has the right to require the person who submitted the relevant evidence, orally or in writing (including by means of a message sent through the system) to provide a copy of the relevant material evidence in material form.
Photographs, audio recordings and video recordings are considered submitted if electronic files containing relevant data have been submitted through the system.
Extensive electronic files, as well as those electronic files that cannot be submitted through the system, are submitted in accordance with the procedure established by the Supreme Judicial Council.

Article 119.9. Specifics related to the approval of the representative's powers

In the case when, in accordance with this Code, it is required to submit a document confirming the powers of a representative (including legal and official ones) attached to a procedural document, this requirement is considered fulfilled if such a document was submitted through the system in accordance with the tools provided by the system and the requirements put forward, and contains all the necessary the details established by this Code and other laws.
The court has the right to require from the representative of the person participating in the case (including legal and official), in writing (including by means of a message sent through the system) or orally submitting a copy of the document or documents confirming the authority in a material In case of non-fulfillment of the court's request, the powers of the representative are not recognized by the court.

Article 119.10. Features of payments related to the consideration of the case

The state fee is considered paid, and the original receipt for payment of the state fee is considered submitted if the state fee was paid through the system, and the court considering the case can confirm that the payment was made through the system.
The amounts to be recovered under a judicial act (including court costs) shall be deemed to have been paid in accordance with the rules established by this article.

Article 119.11. Features related to familiarization with the case materials and access to the case materials

The electronic case materials available in the system (including the changes and additions made to it) must be fully accessible not only to the judge considering the case and his staff, but also to the persons participating in the case and their representatives.
In the event that a person, in accordance with this Code, does not have the obligation to send the procedural document submitted by him to other persons participating in the case in advance, but in certain cases provided for by law, such an obligation is borne by the court, the electronic case materials available in the system (including information about the presence of the case) become available to other persons participating in the case, or become available to the court at the moment when the court has an obligation to send the procedural document to other persons participating in the case.
In case of replacement of the person or representative participating in the case, access to electronic case materials is terminated for the replaced person or representative, at the same time access is provided for the person or representative participating in the new case.
In case of involvement of a new person participating in the case, access to the electronic case materials is also provided for the person participating in the new case.
In case of withdrawal of a person participating in the case from the list of persons participating in the case, this person's access to the electronic case materials is terminated.
The scope of access of the witness, expert, specialist and translator participating in the trial to the case materials is determined by the court considering the case through the system.

Article 119.12. Features related to the handling of electronic cases

The circulation of an electronic case (or part of it) between different courts (including courts of different instances) is carried out through the system in automatic mode or using the appropriate tools of the system by court staff.
The court is considered to have received an electronic case from the moment the electronic case materials become available to it through the system.
If all the persons participating in the case are persons using the system, then in the cases established by this Code, only an electronic case is distributed between the courts.
Data transfer between the system and other electronic information systems is carried out in accordance with the procedure established by a Government Decree.

Article 119.13. Specifics related to the timing of the trial

The procedural period is considered to be fulfilled if the procedural document was submitted or another action was performed through the system before 24:00 on the last day of the procedural period.

The name of the Legislative Act

THE DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA ON THE ESTABLISHMENT OF FORCE MAJEURE TO DETERMINE THE INITIAL VALUE OF AN ASSET AND THE PROCEDURE FOR DOCUMENTING EXPENSES, THE PROCEDURE, AMOUNT AND PERIOD OF DEDUCTION OF TAX OR TAX BASE IN CONNECTION WITH EXTRAORDINARY AND

UNFORESEEN CIRCUMSTANCES IN THESE CONDITIONS

The status of the amenmdent

This amendment comes into force on 26th of January, 2024.

What legislative acts are changes as a result of this

Other legislative acts have not changed yet

What are the changes about

This amendment establishes force majeure due to extraordinary and unforeseen circumstances in these conditions in respect of permanent establishments registered in the Republic of Armenia in accordance with Chapter 58 of the Tax Code of the Republic of Armenia (hereinafter referred to as the Code), up to the "state registration of legal entities, separate subdivisions of legal entities"., relations related to the procedure, amount and period of deduction of tax or tax base for accounting periods included in the period from the date of registration of legal entities in the Republic of Armenia, in accordance with Article 35.1

of the Law of the Republic of Armenia "On State Accounting of Institutions and Individual Entrepreneurs.

GOVERNMENT OF THE REPUBLIC OF ARMENIA

Decision

No. 113 dated January 25, 2024

FORCE MAJEURE, DUE TO EXTRAORDINARY AND UNFORESEEN CIRCUMSTANCES IN THESE CIRCUMSTANCES, ON DETERMINING THE PROCEDURE FOR DETERMINING THE INITIAL VALUE OF AN ASSET AND DOCUMENTING EXPENSES, THE PROCEDURE, AMOUNT AND PERIOD OF DEDUCTION OF TAX OR TAX BASE

Taking as a basis paragraph 20 of Part 1 of Article 4, Part 3.1 of Article 19, Part 1 of Article 55 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:

Install:

the procedure, amount and period of deduction of tax or tax base due to extraordinary and unforeseen circumstances in force majeure, in accordance with Appendix 1;

force majeure -the procedure for determining the initial value of an asset and documenting expenses caused by extraordinary and unforeseen circumstances in these conditions, according to Appendix 2.

This decision shall enter into force on the day following the day of its official publication.

Appendix No. 1

The Government of the Republic of Armenia for 2024 Decision No. 113 of January 25

FORCE MAJEURE-THE ORDER, AMOUNT AND PERIOD OF DEDUCTION OF TAX OR TAX BASE DUE TO EXTRAORDINARY AND UNFORESEEN CIRCUMSTANCES IN THESE CIRCUMSTANCES

This Procedure regulates, with force majeure due to extraordinary and unforeseen circumstances in these conditions, permanent institutions registered in the Republic of Armenia in accordance with Chapter 58 of the Tax Code of the Republic of Armenia (hereinafter referred to as the Code), up to the "state registration of legal entities, separate subdivisions of legal entities"., relations related to the procedure, amount and period of deduction of tax or tax base for accounting periods included in the period from the date of registration of legal entities in the Republic of Armenia, in accordance with Article 35.1 of the Law of the Republic of Armenia "On State Accounting of Institutions and Individual Entrepreneurs:
This procedure applies to permanent institutions registered in the Republic of Armenia in accordance with the Code (the activities of the registered founders of which have been suspended, terminated or become impossible):

to calculate the obligations on value added tax (hereinafter referred to as VAT) from October 1, 2023 until the registration of legal entities in the Republic of Armenia in accordance with Article 35.1 of the Law of the Republic of Armenia "On State Registration of Legal Entities, separate Divisions, institutions of legal Entities and individual Registration of individual Entrepreneurs", but not later, than for the purpose of calculating value added tax for the reporting period, including January 31, 2024;

to calculate income tax liabilities from January 1, 2023 until the moment of registration of legal entities in the Republic of Armenia in accordance with Article 35.1 of the Law of the Republic of Armenia "On State Registration of Legal Entities, separate Divisions, institutions of Legal Entities and individual Accounting of individual entrepreneurs", but no later than for the purpose of calculating tax income tax for the periods including January 31, 2024.

The permanent institutions specified in paragraph 2 of this Procedure, based on the results of activities carried out in the Republic of Armenia, may reduce the amount of VAT calculated in terms of transactions for the supply of goods (except fixed assets) considered to be subject to VAT taxation, or for the performance of works carried out in each reporting period, by the amount to be deducted from VAT, established by paragraph 4 or 5 of this Order: The amounts to be deducted from the accrued VAT are reflected in the unified calculations for VAT and excise tax submitted to the tax authority based on the results of the corresponding reporting period:
The amount to be deducted from the calculated VAT is determined in the amount of 50 percent of the amount of VAT calculated on transactions for the supply of goods (with the exception of fixed assets) or the performance of work based on the results of this reporting period, if in this reporting period there were no VAT amounts to be offset (deducted) for purchases related to these transactions (regardless of the circumstances of the acquisition of the right to set-off (deduction)), taking into account the provision established by paragraph 6 of this Procedure:
The amount to be deducted from the calculated VAT is determined in the amount of 50 percent of the amount of VAT calculated in terms of transactions for the supply of goods (except fixed assets) or the performance of work based on the results of this reporting period, and the amount of VAT to be offset (deducted) in terms of acquisitions related to these transactions (regardless of whether has the right to set off (deduction) been obtained), in the amount of the positive difference between the amounts of VAT to be set off (deducted) in terms of acquisitions related to these transactions, if in this reporting period he had VAT amounts subject to offset (deduction) in terms of acquisitions related to these transactions (regardless of whether the right to offset (deduction) was acquired), taking into account the provision established by paragraph 6 of this Procedure:
The total amount of amounts to be deducted from VAT calculated in accordance with paragraphs 4 and 5 of this Procedure:

may not exceed 20 percent of the value of the commodity balance (with the exception of fixed assets) of the permanent establishment existing on the territory of the Republic of Armenia as of October 1, 2023․

when making a decision, the cost of fixed assets of the permanent mission available in the territory of the Republic of Armenia as of October 1, 2023 is not taken into :

When determining the tax base by income tax of permanent establishments specified in paragraph 2 of this Procedure, deductions (hereinafter referred to as deductions) established by Article 110 of the Code, not justified by paragraphs 1-5 of Part 2 of Article 55 of the Code, as well as documents established by parts 12-13, may be deducted from gross income in accordance with the procedure established by the of the same article, as follows՝

deductions related to the supply of goods, performance of works, are subject to deduction in the amount of 70 percent of the income received for the supply of goods, performance of works in the relevant reporting period, if there are no deductions justified by the documents established by paragraphs 1-5 of part 2 of Article 55 of the Code, as well as parts 12-13 of the same Article, taking into account the provision, established by paragraph 8 of this Procedure;

deductions related to the provision of services are subject to deduction in the amount of 40 percent of the income received for the provision of services in the relevant reporting period, if there are no deductions justified by paragraphs 1-5 of Part 2 of Article 55 of the Code, as well as documents established by parts 12-13 of the same Article, taking into account the provision established by paragraph 8 of this Procedure;

deductions related to the supply of goods and performance of works are subject to deduction in the amount of 70 percent of the income received for the supply of goods and performance of works in the relevant reporting period, and in the amount of the positive difference between deductions made by a permanent establishment in accordance with paragraphs 1-5 of part 2 of Article 55 of the Code, as well as in the amount of deductions, justified by the documents established by parts 12-13 of the same Article, in the presence of deductions justified by paragraphs 1-5 of part 2 of Article 55 of the Code., as well as deductions justified by the documents established by parts 12-13 of the same article, taking into account the provision established by paragraph 8 of this Procedure;

deductions related to the provision of services are subject to deduction in the amount of 40 percent of the income received for the provision of services in the relevant reporting period and in the amount of the positive difference between deductions made by a permanent establishment in accordance with paragraphs 1-5 of part 2 of Article 55 of the Tax Code of the Republic of Armenia, as well as in the amount of deductions justified by documents, established by parts 12-13 of the same Article, if there are deductions justified by paragraphs 1-5 of Part 2 of Article 55 of the Code, as well as deductions justified by the documents established by parts 12- 13 of the same article, taking into account the provision established by paragraph 8 of this Procedure;

administrative expenses, sales expenses, financial expenses and other non-production expenses justified by the documents established by paragraphs 1-5 of part 2 of Article 55 of the Code, as well as parts 12-13 of the same Article. if it is impossible to directly relate to operations for the supply of goods, performance of works and/or provision of services, then they are attributed to gross income related to operations for the supply of goods, performance of works and /or provision of services, in part, in accordance with the specific weight of income received from transactions for the performance of works and / or the provision of services.
In order to take advantage of the tax benefits established by this Procedure, a permanent establishment submits an application to the tax authority in paper form for each period of use of the benefits established by this Procedure before June 30, 2024 in accordance with Form 1 of this Procedure.
If a permanent establishment submits more than one application for the same reporting period in order to use the tax benefits established by this procedure, within the time period established by paragraph 9 of this Procedure, the basis for applying the benefit shall be the amount of the specified benefit in the last submitted application.

FORCE MAJEURE IS THE PROCEDURE FOR DETERMINING THE INITIAL VALUE OF AN ASSET AND DOCUMENTING COSTS CAUSED BY EXTRAORDINARY AND UNFORESEEN CIRCUMSTANCES IN THESE CIRCUMSTANCES

This Procedure regulates relations related to determining the initial value of an asset, as established by paragraph 20 of Part 1 of Article 4 of the Tax Code of the Republic of Armenia (hereinafter referred to as the Code), and documenting expenses established by Part 12.1 of Article 55 of the Code, with force majeure due to extraordinary and unforeseen circumstances in these conditions:
This procedure is applied for the purpose of calculating the income tax of legal entities registered in the Republic of Armenia in accordance with Article 35.1 of the Law of the Republic of Armenia "On State Registration of Legal Entities, State Registration of Separate Divisions, institutions of legal Entities and individual Entrepreneurs" for the periods that have passed since registration in the Republic of Armenia.
In order to determine the tax base for the profit tax of legal entities specified in paragraph 2 of this Procedure for the periods after registration in the Republic of Armenia, documenting assets acquired (received), built, created or processed, as well as incurred liabilities acquired (received) in the period before registration in the Republic of Armenia, It is carried out in accordance with the procedure established by the Law of the Republic of Armenia "On State Registration of Legal Entities,, in accordance with the Law of the Republic of Armenia "On State Accounting of Institutions and Individual Entrepreneurs", the balance sheet act submitted to the State Revenue Committe.
for the purposes of applying this Procedure, the initial value of assets included in the balance sheet act is determined on the basis of documents justifying their acquisition or occurrence, paragraphs 1-5 of part 2 of Article 55 of the Code, as well as documents established by parts 12- 13 of the same Article, and in their absence - in the amount of 70 percent of the market value determined by based on the results of an examination conducted on the initiative of the taxpayer.

The name of the Legislative Act

THE LAW OF THE REPUBLIC OF ARMENIA ON AMENDMENTS TO THE LAW "ON TRADE AND

SERVICES"

The status of the amenmdent

This change has come into from April 25, 2024.

What are the changes about

This amendment establishes licenses, permits or certificates for the export and (or) import of goods subject to restrictions provided for in Article 2 of the law in the field of foreign trade issued by an authorized body established by the Government of the Republic of Armenia for the export and (or) import of goods for foreign

trade purposes in electronic form.

Old version

New version

Article 2.1. Restrictions on foreign trade

Was previously missing.

Article 2.1. Restrictions on foreign trade

5. The licenses, permits and certificates provided for in this Article, in cases established by the Government of the Republic of Armenia, are provided exclusively electronically, and if it is necessary to submit information containing state secrets to other countries, as well as in the presence of force majeure, the corresponding licenses, permits and certificates may also be provided in paper

form.

The name of the Legislative Act

THE GOVERNMENT OF THE REPUBLIC OF ARMENIA HAS DECIDED TO INVEST IN INVESTMENT FUNDS ABOUT THE EXECUTION

The status of the amenmdent

This amendment has come into force on January 19, 2024.

What legislative acts are changes as a result of this

Other legislative acts have not changed yet

What are the changes about

The government has adopted a decision "On investing in investment funds", the purpose of which is to ensure the inflow of new investments, which will contribute to the introduction of the institute of alternative financing into the Armenian economy. This, in turn, is an important prerequisite for the development of the capital market. As a result, it is expected that three new funds will be created, which will provide an opportunity to attract alternative financing for business entities, while at the same time providing

investment funds with the opportunity to expand investment opportunities.

INVESTMENT PLAN FOR INVESTMENT FUNDS

THE PURPOSE OF THE PROJECT
The investment Program in investment funds (hereinafter also the program) is aimed at increasing investment opportunities, creating more attractive conditions for fund managers who are just entering the Armenian market, as well as facilitating access to finance for the real sector.

THE CIRCLE OF BENEFICIARIES

2.The beneficiaries of this program are investment funds contributing to the authorized capital of resident organizations of the Republic of Armenia and organizations operating in priority areas established by part 1 of Article 22 of the Tax Code of the Republic of Armenia, which are managed by asset managers in the amount of at least 1,000,000,000 (One billion) US dollars (hereinafter- a major investor).

THE SIZE AND FORM OF INVESTMENTS
Within the framework of this program, the participation of the Government of the Republic of Armenia in funds investing in priority sectors of the economy is provided in the event that an investor purchases shares in this fund in the amount of at least 250,000,000 (two hundred and fifty million) drams in the amount of 30% of the fund's net assets after the entry into force of this decision, but not more than 3 000,000,000 (three billion)
Within the meaning of this program, manufacturing, energy and tourism are considered priority areas:

THE PROCESS AND CONDITIONS FOR THE PURCHASE OF SHARES

5.The process of acquiring the beneficiary's shares is initiated by the latter's manager by submitting an appropriate application to the authorized body (hereinafter referred to as the application), the sample form of which must be approved by the head of the authorized body within three months after the adoption of this decision.

the charter (rules) of the foundation;

documents confirming the purchase of shares by a large investor;

information about the assets available in the fund;

information about other participants of the fund;

information about the fund manager:

6.The strategy of repurchase of investments in the Fund (exit policy) should be carried out in accordance with the rules agreed with other investors,

THE PROCEDURE FOR THE IMPLEMENTATION OF THE PROJECT
The authorized body shall consider the application provided for in paragraph 5 of this program within 10 (ten) working days:
The application is rejected by the authorized body if:

false or unreliable data has been submitted to the authorized body;

the applicant refuses to provide additional information requested by the authorized body necessary to verify compliance with the program;

the applicant does not meet the requirements of this program:

In case of satisfaction of the application, the authorized body notifies the beneficiary of this in electronic form, after which an agreement on the acquisition of shares is signed with the beneficiary, the approximate form of which is approved by the head of the authorized body.

the volume of investments to be made by the Government of the Republic of Armenia in the Fund;

investing funds received in exchange for shares acquired by the Republic of Armenia in the fund exclusively in accordance with part 1 of Article 22 of the Tax Code of the Republic of Armenia in resident organizations of the Republic of Armenia;

the scope, objectives and limitations of the fund's investment activities;

The procedure for distributing the fund's profits;

purchase of shares;

reimbursement by investors of the fund's expenses and participation of new investors in investments already made;

the fund's investment policy, including criteria for selecting beneficiaries of the program and conditions for participation in the program;

accountability of the fund (manager).

In case of incompleteness or incompleteness of the documents attached to the application provided for by this program, the application is returned to the applicant in electronic form within ten days, indicating the existing shortcomings and setting a deadline for eliminating the shortcomings - at least 10 (ten) working days.
In the cases provided for in this annex, the authorized body shall notify the applicant electronically of the rejection of the application, indicating the grounds for rejection.
The beneficiary investment funds of the program must publish a positive conclusion of the external audit, as well as their annual financial statements in accordance with international financial reporting standards on their official websites or in official notices of the Republic of Armenia on: at the same time, the latter must submit their quarterly financial reports to the authorized body by the end of each tax year, compiled in accordance with international financial reporting standards: In case of non-fulfillment of the obligations established by this paragraph, the funds contributed by the Government of the Republic of Armenia shall be refunded to the State budget of the Republic of Armenia within one month.
Applications for this program can be submitted to the authorized body until November 1, 2027 inclusive.

The name of the Legislative Act

THE LAW OF THE REPUBLIC OF ARMENIA ON STATE SUPPORT OF THE INFORMATION TECHNOLOGY SECTOR

The status of the amenmdent

This amendment has come into force on December 29, 2023.

What legislative acts are changes as a result of this

Other legislative acts have not changed yet

What are the changes about

In accordance with this decision, the state support program for the IT sector has been extended. The deadline for accepting applications for the issuance of a certificate in accordance with the procedure

established by this law is set for November 1, 2024.

REPUBLIC OF ARMENIA OH, IT'S YOU

ON STATE SUPPORT FOR THE FIELD OF INFORMATION TECHNOLOGY

Article 5. Subjects of state support in the field of information technology

Within the framework of this Law, the following economic entities receive state support:

start-up business entities engaged in entrepreneurial activities in the field of information technology;

business entities engaged in the implementation of innovative and modern information technologies;

infrastructures that stimulate the development of information technology, including technology parks, technology centers, accelerators, incubators;

business entities implementing educational and research programs in the field of information technology:

Article 6. Implementation of state support in the field of information technology

State support in the field of information technology is carried out through certification by providing tax benefits or other forms of state support provided to organizations or individual entrepreneurs in accordance with the procedure established by the Government of the Republic of Armenia:
Tax benefits are provided to certified persons in the amount established by the law of the Republic of Armenia regulating tax relations and during the period established by this Law:
The public administration body authorized by the Government of the Republic of Armenia, taking into account the priorities of the development of the field of information technology, develops and submits for approval by the Government of the Republic of Armenia the procedure for providing other forms of state support to organizations or individual entrepreneurs involved in the field of information technology:

(Article 6 has been amended. 04/23/19 ZR-22, ed. 16.12.22 ZR-570-N)

Article 7. Administrative Register of the information Technology sector

The public administration body authorized by the Government of the Republic of Armenia, responsible for the implementation of sectoral accounting for the development of the information technology sector, maintains an administrative register of the information technology sector (hereinafter referred to as the administrative register).:
The Administrative Register includes a database, subject to constant updating, on the actual activities of business entities registered (registered) in the Republic of Armenia, or on the location of the executive management body of the business entity, main and secondary types of activities, number of employees, foreign participation, products produced, volume of services provided, exports, investments (including foreign ones), income, imports and other necessary indicators:
The administrative Register of the information technology sphere is created on the basis of information provided in accordance with the procedure established by the legislation of the Republic of Armenia by tax authorities, the state register of legal entities, the Government of the Republic of Armenia authorized public administration body responsible for the development of the sphere, as well as reports of business entities:
The forms and procedure for reporting of business entities shall be established by the authorized body of state administration of the Government of the Republic of Armenia:
Depending on the nature of the indicators collected, reports are submitted monthly, quarterly or semi-annually, which is determined by the state administration body authorized by the Government of the Republic of Armenia:

Article 8. Requirements for certified and certified business entities

Certification is carried out on a voluntary basis.
The following business entities may apply for certification:

commercial organizations that have received state registration in the Republic of Armenia, with the exception of economic associations and subsidiaries, branches and representative offices of foreign legal entities;

individual entrepreneurs registered in the Republic of Armenia.

Business entities applying for certification must meet the following requirements:

created solely for the purpose of carrying out activities within the framework of the types of activities established by paragraph 2 of part 1 of Article 3 of this Law;

not created as a result of the reorganization of another business entity;

none of the shareholders (participants) was a shareholder or participant of an information technology company liquidated after the entry into force of this law or an individual entrepreneur who ceased operations (removed from state registration);

none of the shareholders (participants) is a shareholder, participant or individual entrepreneur of another company certified in accordance with the requirements of this Law;

none of the shareholders (participants) or the individual entrepreneur who applied for certification is a shareholder or participant of another business entity in the process of bankruptcy;

The number of employees does not exceed 30;

organizations whose shareholders (participants) cannot apply for certification during the three years preceding the day of filing the application and (or) at the time of filing the application, and (or) are another organization or individual entrepreneur engaged in (carrying out) activities in the field of information technology, or a shareholder or participant of another organization, carrying out (carrying out) activities in the field of information technology, during the three years preceding the day of filing the application, and (or) at the time of filing the application;

an individual entrepreneur who, during the three years preceding the day of filing the application, was an individual entrepreneur who carried out activities in the field of information technology and stopped (removed from state registration) his activities, cannot apply for certification;

organizations whose 20 percent or more of the shareholders' shares belong to another organization in the field of information technology or to one of the shareholders (participants) who owns 20 percent or more of the shares of another organization in the field of information technology cannot apply for certification.

The alienation of fixed assets during the validity period of the certificate, as well as the conclusion of a joint activity agreement, is another activity carried out outside the types of activities established by paragraph 2 of part 1 of Article 3 of this Law.
The number of employees specified in paragraph 6 of Part 3 of this Article may not exceed 30 during the validity period of the certificate.
Certified persons:

are obliged to comply with the requirements specified in parts 2-5 of this article during the validity period of the certificate;

they may not alienate to other economic entities that are residents of the Republic of Armenia, engaged in activities in the field of information technology, the results of activities established by paragraph 2 of part 1 of Article 3 of this law, except in cases of implementation of educationalprograms.

(Article 8 was amended., ed. 03/01/17 ZR-47, ed. ZR-22 OF 04/23/19)

The name of the Legislative Act

DRAFT LAWS ON AMENDMENTS AND ADDITIONS TO THE LAW "ON COMPREHENSIVE MEDICAL INSURANCE", "ON MEDICINES", "ON MEDICAL CARE AND PUBLIC SERVICES" AND OTHER

RELATED LEGAL ACTS

The status of the amenmdent

It is planned to introduce a comprehensive health insurance system in stages, highlighting 2023 as the "preparatory stage", 2024-2026 as the "testing stage", and from 2027 to introduce a comprehensive health

insurance system in full.

What legislative acts are changes as a result of this

Other legislative acts have not changed yet

What are the changes about

As a result of the introduction of comprehensive health insurance, it is planned to provide the same insurance for all insured persons, regardless of their ability to pay and social status (differences may be due only to the specifics of payments due to age and gender). At the same time, along with comprehensive medical insurance, voluntary medical insurance will be valid in addition to basic and minimum packages of

services for insured and uninsured persons, including services not included in them.

CHAPTER 3: HOW TO DO THIS RIGHT TO INSURANCE, INSURED PERSONS, INSURANCE PREMIUM AND THE PROCEDURE FOR ITS PAYMENT, CONDITIONS, LIABILITY

Article 11. Persons entitled to comprehensive health insurance and persons with comprehensive health insurance

Have the right to comprehensive health insurance:

citizens of the Republic of Armenia;
foreigners and their affiliated persons who have a permanent, temporary or special residence permit in the Republic of Armenia and, in accordance with the procedure established by law, have a work permit in the Republic of Armenia:
1. Persons with comprehensive health insurance include:
Children under 18 years of age;
persons aged 63 years and older;
persons with deep, severe and moderate functional limitations;
participants in the work to eliminate the consequences of the Chernobyl accident;
military personnel, family members of military personnel and persons equated to them, provided for by law, family members of military personnel and rescuers, provided for by law, military personnel and rescuers who died (died) in the defense of the Republic of Armenia, as well as in the performance of official duties, former military personnel and rescuers receiving a military pension for seniority or disability, participants in the Great Patriotic War The Patriotic War and persons equated to them, repressed;

Women with children under the age of two;
one of the guardians exercising custody (guardianship) over three or more minor children in the family;
one of the parents (adoptive parents) who is the guardian of a person with disabilities;
persons receiving social support and state benefits from the State;
employees, individuals who are residents of the Republic of Armenia, who receive income in the territory of the Republic of Armenia under civil law contracts for the performance of works or the provision of services;
notaries, individual entrepreneurs, self-employed persons, individuals who are residents of the Republic of Armenia, who receive income outside the territory of the Republic of Armenia under civil law contracts for the performance of works or the provision of services, individual entrepreneurs who are subjects of microenterprise, or individuals who are not individual entrepreneurs, who receive income under lease agreements, those who receive income from dividends and loans;
persons engaged in individual agricultural activities who are not individual entrepreneurs;
persons related to a person included in a population group with the status defined in paragraphs 11 to

3․ in the case when the same person has two or more statuses provided for in paragraph 2 of this Article, the norms establishing a more favorable legal position of this Law apply to him.

For persons who are not covered by comprehensive health insurance, a minimum set of medical care and maintenance services is established. The following groups of the population who are not covered by comprehensive health insurance have the right to access a minimum set of medical services and services:

citizens of the Republic of Armenia․
citizens of the Republic of Armenia permanently or temporarily residing in countries with which the Republic of Armenia has signed international agreements on health
citizens of countries permanently or temporarily residing in the Republic of Armenia, with whom the Republic of Armenia has signed international agreements on medical
persons with diseases that pose a danger to the environment, included in the list established by the authorized body․
foreigners who have a residence permit in the Republic of Armenia but do not have a work

Pregnant women permanently or temporarily residing in the Republic of Armenia during the entire pregnancy, as well as within 40 days after the birth of a child or termination of pregnancy, undergoing additional medical examination directed by a commission assessing the functionality of an individual, persons of military age over 18 years old, persons subjected to human exploitation (human trafficking), temporarily displaced as a result of the fighting, in accordance with the actual cases, as well as foreigners who received temporary protection in the Republic of Armenia, asylum seekers and their family members, persons demobilized due to injury, illness sustained during military service who were not recognized as disabled as a result of a functional assessment, persons undergoing forensic medical, forensic psychiatric, forensic psychological and narcological examination, as well as persons undergoing additional medical examination by the direction of the competent state body, persons detained, arrested, sentenced to imprisonment, in civil medical organizations for medical care and, as well as in cases of compulsory medical measures prescribed in accordance with the procedure provided for by the Criminal Code of the Republic of Armenia, or in cases of unfair hospitalization or examination and/or treatment provided for by the Civil Procedure Code of the Republic of Armenia, the amounts of medical care and services not included in the minimum package are reimbursed from the state budget in accordance with the procedure established by the Government.

The Fund shall dispose of the funds of the state budget provided for comprehensive medical insurance of persons specified in parts 2 of this Article and for payment of medical care and services for persons specified in parts 3 and 4 of this Article, except in cases when these services are provided by medical organizations of the Ministry of Defense, the Ministry of Justice or the Ministry of Internal Affairs or National Security Services.

Article 12. The rate of the insurance premium for comprehensive medical insurance, the principles of calculating the insurance premium and the cost of comprehensive medical insurance

The single annual insurance premium rate for comprehensive medical insurance per insured person is AMD 164,400 of the Republic of Armenia. Insurance premiums for population groups with the status provided for in paragraph 2 of Article 11 of this Law are made from the funds of the state budget of the Republic of Armenia or from wages, business income or other income in accordance with this Law.

2․ The cost of comprehensive medical insurance is calculated on the basis of․

the amount of payments for the period preceding the insurance payments;
projected changes in prices for reimbursable medical care and services, medicines and medical supplies and conditions for their reimbursement within the framework of the medical care package;
projected changes in the number of beneficiaries, gender and age structure and acceptability;
changes in the consumer price index and inflation projected by the legislation regulating the sphere of the state budget of the Republic of Armenia;
the amount of the amount required to form the reserve fund of the Fund;
expenses necessary to ensure the activities of the Fund;
changes in the health policy approved by the strategic plans of the authorized body, which may affect the structure of the insurance package and minimum packages of services, prices for services and conditions for their reimbursement, as well as the number of beneficiaries, gender and age structure and projected indicators of applicability.

The calculation of expenses for comprehensive medical insurance is carried out by the Fund on the basis of the methodology established by the authorized body and agreed with the authorized body in the financial sphere.
Based on the costs of comprehensive medical insurance and the number of insured persons in the planned year, the contribution rate for comprehensive medical insurance per insured person is established.
The Government shall establish the procedure for the development and submission of proposals to change the annual rate of insurance premiums.

Article 13. Fulfillment of insurance premiums for comprehensive medical insurance.

Each year, when approving the state budget of the Republic of Armenia, the National Assembly, on the proposal of the Government, also approves the amount of appropriations transferred to the fund's budget, which includes the amount of insurance premiums calculated in accordance with the established amounts from the state budget, to the account of each insured person.

The insurance premium is paid in full from the funds of the state budget of the Republic of Armenia for population groups having the status established by paragraphs 1-5 of part 2 of Article 11 of this Law, which is paid to the state budget monthly until the 20th day of each month following the day of obtaining the status of an insured person.
The insurance premium is partially paid from the funds of the state budget of the Republic of Armenia for population groups having the status established by paragraphs 6-10 of part 2 of Article 11 of this Law in the amount established by the Government, which is paid to the state budget monthly until the 20th day of each month following the day of obtaining the status of an insured person.
Tax agents shall pay monthly to the state budget of the Republic of Armenia the insurance premium payable to the state budget of the Republic of Armenia, established by part 1 of Article 12 of this Law, for groups of the population having the status established by paragraph 11 of part 2 of Article 11 of this Law, until the 20th day of each month following the day of obtaining the status of an insured person.
For population groups having the status established by paragraphs 12 and 13 of part 2 of Article 11 of this Law, the insurance premium payable to the State budget of the Republic of Armenia, established by part 1 of Article 12 of this Law, is paid quarterly, until the 20th day of each quarter following the day of obtaining the status of an insured person.
For population groups having the status established by paragraph 14 of Part 2 of Article 11 of this Law, the insurance premium payable to the State budget of the Republic of Armenia, established by paragraph 1 of Article 12 of the Law, shall be paid by the persons specified in paragraphs 11-13 of part 2 of Article 11 of the Law, within the time limits specified respectively in parts 4 and 5 of this articles.
Insurance premiums paid by an individual (including a tax agent) during the tax year as social expenses established by Article 147.1 of the Tax Code of the Republic of Armenia shall be reimbursed (refunded) in accordance with the procedure established by the Government from the amount of income tax calculated or paid (including by a tax agent) at the rates set by established by article 150 with respect to the tax base established by article 143 of the same Code՝

in the amount of one hundred percent of the insurance premium, if the person has the status established by paragraphs 1-10 of part 2 of Article 11 of this Law;
in the amount of sixty percent of the insurance premium, if the monthly income tax base is less than twice the minimum monthly salary:
in the amount of forty percent of the insurance premium, if the monthly income tax base is less than four times the minimum monthly salary.
in the amount of twenty percent of the insurance premium, if the monthly income tax base is less than six times the minimum monthly salary.
in the amount of twenty percent of the insurance premium for each person affiliated with each insured person.

As a measure of encouragement or improvement of working conditions, employers may also partially or fully pay insurance premiums payable by employees, as well as insurance premiums of an affiliated person transferred to an employee.
The amount of the total amount transferred to the fund's budget for population groups with the status established by paragraphs 3 and 4 of Article 11 of this Law is determined on the basis of the volume of medical care and services actually provided by the latter during the previous budget year and forecasts made for the planning year. Transfers to the fund's budget from the total amount are made monthly in accordance with the actual volume of services provided.

Article 14. Obligations of payers of insurance premiums for comprehensive medical insurance for the calculation and transfer (collection) of insurance premiums

The obligation to calculate and transfer (collect) insurance premiums of population groups having the status established by paragraph 11 of part 2 of Article 11 of this Law is borne by employers as a tax agent:
Employers, within the time limits and in the manner prescribed by law, electronically register with the tax authority employees who have employment and civil law contracts with them, as well as as a tax agent, within the time limits established by the Tax Code of the Republic of Armenia for calculating and paying income tax, calculate and transfer insurance premiums in the amount established by this law. By law:
Employers, within the time limit established by law, submit a personalized calculation to the tax authority in electronic form:
If the employer is relieved of the duties of a tax agent, the employee calculates and transfers insurance premiums independently within the time limits set by the employer:
An insured person who receives income from several sources at the same time is obliged to pay insurance premiums and the rate is applied in each individual case in accordance with the procedure established by this law. At the same time, the total payments made by insured persons and employers who receive income from several sources simultaneously may not exceed the insurance premium rate provided for by this Law. An insured person who receives income from several sources at the same time is obliged to pay insurance premiums at the end of each month, by the 25th day of the following month., to pay an additional insurance premium for yourself or an affiliated person in the amount of the difference between the insurance premium rate and the corresponding contributions of the employer, and in case of overpayment to receive back in the amount of the difference:
The obligation to pay the insurance premium remains until the full payment of the insurance premium, regardless of the source of payment and the change in the status of the insured.
Notaries, individual entrepreneurs, self-employed persons and persons who are subjects of microenterprises submit a personalized calculation to the tax authority in electronic form within the time limit established by the Tax Code:
The employees referred to in paragraph 4 of this Article shall submit a personalized simplified calculation to the tax authority in electronic form within the period established by the employer for each month:
The relations related to the submission of an application for registration of employees, personalized accounting to the tax authority are regulated by the law "on personalized accounting of insurance premiums, income tax, income tax and social benefits for comprehensive health insurance:
Employers and employees specified in paragraph 4 of this article, in case of self-identification of errors in the calculations of insurance premiums submitted for previous reporting periods, may submit to the tax authority updated calculations exclusively in electronic form, on the basis of which the recalculation of obligations on insurance premiums for these periods is carried out, with the exception of accrued fines.:
Notaries, individual entrepreneurs, self-employed and microenterprise entities have the right to make adjustments to the data indicated in them after submitting the calculation of the annual insurance premium for the reporting period:
Clarification of calculations of insurance premiums related to the audited or already verified periods submitted to the tax authority by the tax authority during inspections conducted by persons making insurance contributions (employers), or after completion of inspections, is not carried out:
The procedure for transferring obligations on insurance premiums to repayment in the event of the bankruptcy of the employer or the death of an individual entrepreneur (including an employer) is established by the Government:
Tax authority՝

maintains a database of personalized accounting of contributions to comprehensive health insurance in accordance with the procedure established by law;
accepts individual reports on insurance premiums from employers on a monthly basis and verifies their reliability in accordance with the procedure established by law;
accepts reports on insurance premiums from notaries, individual entrepreneurs, self-employed persons, persons who are subjects of microenterprise, other individuals identified in the income declaration system within the time period established by the Tax Code of the Republic of Armenia for income tax, and verifies their authenticity in accordance with the procedure established by law;
monthly compares personalized information received from employers with a personalized accounting database;
compares personalized information received from notaries, individual entrepreneurs, self- employed persons, persons who are subjects of microenterprise, other individuals identified in the income declaration system with a personalized accounting database;
collects insurance premiums made by employers, notaries, individual entrepreneurs, self- employed persons, persons who are subjects of microenterprise, other individuals identified in the income declaration system, and submits a report on fees to the authorized public administration body in the field of finance and submits information to the Fund;
in case of errors between the insurance contributions made and information received from employers, individual entrepreneurs, notaries, self-employed persons, persons who are subjects of microenterprise, other individuals identified in the income declaration system, notify them of this.
considers complaints and errors regarding insurance contributions made by employers, notaries, individual entrepreneurs, self-employed persons who are subjects of microenterprises, other individuals identified in the income declaration system, and, if necessary, requires the submission of adjusted calculations;
provides the Fund with personalized information about the insurance premiums made ․
on the basis of the data provided by the Fund, the grounds for inclusion in comprehensive medical insurance of the person who made the payments are checked;
responds to written statements of insured persons related to insurance premiums and reports;
exercise the powers arising from this law and other laws:

Article 15. Responsibility of those who pay comprehensive health insurance premiums

In case of non-compliance with the procedure for calculating and paying contributions provided for in Part 5 of Article 13 of this Law On Insurance Premiums, fines are applied, and interest payments for overdue payments are accrued in accordance with the procedure established by the Tax Code.
In case of non-compliance with the procedure for calculating and paying payments provided for in Articles 13, 6 and 7 of this Law, fines are applied to persons who must make or calculate these payments, and interest payments for late payment are accrued in accordance with the procedure established by the Tax Code.
Failure to fulfill the obligation to pay the insurance premium entails administrative liability provided for by law.
In case of late transfer of insurance premiums of the Comprehensive Health Insurance Fund to the budget account, the tax authority pays interest for late payment in accordance with the standard amount of interest payments established by the authorized body of state administration in the field of finance for late payment.

The name of the Legislative Act

DRAFT RESOLUTION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA,, LIST OF GOODS OF FOREIGN ECONOMIC ACTIVITY (HS) IN THE REPUBLIC OF ARMENIA, THE "CLASSIFIER 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 ON APPROVAL OF THE PILOT PROGRAM FOR

LABELING GOODS CLASSIFIED AS CODES"

The status of the amenmdent

This project is under discussion.

What legislative acts are changes as a result of this

Other legislative acts have not changed yet

What are the changes about

The project is aimed at creating a digital ecosystem that will be harmoniously integrated with the economies of the EAEU countries and will serve to track the quantity and quality of goods traded in Armenia in real time (real-time tracking and control). The current level of information technology development makes it possible to implement tracking and control functions at a high level, how to bring these functions in line with the legislation of the EAEU, and integrate Armenian digital solutions with the systems of the EAEU countries. The labeling of goods will be carried out by labeling using the data matrix code of the data matrix for a specific product. The digital stamping code is not forgeable, is unique and is not repeated for each unit of the product. The marking codes will be provided to manufacturers and importers by the national operator in digital form. The traceability of goods is based on the implementation of a unique identification of units of goods or a batch of goods., this ensures traceability of the movement of a unit or cargo along the entire distribution chain, from entry into circulation (production or import) to withdrawal from circulation. thus, information about each product becomes available in real time at all stages of the treatment. The system will contribute to the further development of the digital economy by providing the opportunity to integrate with other G2P and B2P electronic services, such as electronic tax

accounts, risk assessment, market assessment, insurance, etc.

IN THE REPUBLIC OF ARMENIA, THE CLASSIFIER "COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY" (HS) 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 ON APPROVAL OF THE PILOT PROGRAM FOR LABELING GOODS CLASSIFIED AS CODES

Taking as a basis Part 4 of Article 146 of the Constitution of the Republic of Armenia and Part 2 of Article 396.1 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:

to approve the classifier "commodity nomenclature of foreign economic activity" (HS) in the Republic of Armenia 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 A pilot program for labeling goods classified as codes (hereinafter referred to as the program), in accordance with the annex.

2․ Establish that․

the authorized body for the implementation of the program is the State Revenue Committee of the Republic of Armenia.,

the program and the evaluation of the results of the program are carried out by the State Revenue Committee of the Republic of Armenia and the Center for the Development of Advanced Technologies- Armenia Limited Liability company (Republic of Armenia, Yerevan). 83 E. Kohbatsi str., Yerevan, state registration number 269.110.1117158, taxpayer registration number 02284645) from the company, HS 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 for groups of goods classified as commodity codes, from the date of entry into force of this decision to 1-on the 1st of the fourth month following the month that includes this day,

The State Revenue Committee of the Republic of Armenia shall submit the results of the evaluation of the program to the Office of the Prime Minister of the Republic of Armenia within one month following the expiration date set by subparagraph 2 of this paragraph.

Gor Margaryan "What is a crypto-asset after all - a dog, an elephant or a black cat? Legal overview."

Legal Updates - JANUARY 2024

Gor Margaryan "What is a crypto-asset after all - a dog, an elephant or a black cat? Legal overview."

Marina Maqyan “Responsibility Of Online Commercial Platforms"

Artyom Poghosyan “Personal Data Protection. Biometric Personal Data"

Emma Petrosyan “Geographical Deception in Trademarks"

Emma Petrosyan "Criteria For Determining The Similarity Of Trademarks To The Degree Of Confusion"

Emma Petrosyan "Application of the principle of estoppel in procedural law"

Arthur Buduryan "Creations of AI and their Copyrightability"

STAY INFORMED
WITH LEGELATA