LEGAL UPDATE
April 2025
PART I. TAX SECTOR
1. On making amendments and supplements to the legal provisions on documents subject to mandatory notification in the Tax Code of the Republic of Armenia.
2. On making additions and amendments to the legal provisions on turnover taxpayers, turnover tax rates, and the peculiarities of determining
the tax base for value added tax in the Tax Code of the Republic of Armenia.
PART II. HEALTH SECTOR
1. On establishing the procedure for granting permission for advertising of medicines, medical products and therapeutic methods,
the list of necessary documents, the requirements for such advertising and the procedure for examining advertising materials
for medicines.
2. On the procedure for organizing and financing free and preferential medical care and services guaranteed by the state
for beneficiaries of the social package, as well as employees of organizations providing free and preferential medical
services guaranteed by the state, and on amending the decision No. 375 of March 27 on approving the package of
free and preferential medical care and services guaranteed by the state,
3. On amendments and additions to the decision on approving the program for reimbursement of
fees (fees) and expenses for examinations in the field of regulation of drug circulation.
PART III: PUBLIC SECTOR
1. On Amendments to the Law on "State Duty".
2. On Amendments to the Code of the Republic of Armenia on Administrative Offenses.
PART IV. PRIVATE SECTOR
1. On making an amendment to the Civil Code of the Republic of Armenia regarding the
peculiarities of the transfer of rights to a separate group of real estate.
2. On Amendments to the Law "On State Registration of Rights to Property".
PART V. CUSTOMS SECTOR
1. Decision of the Government of the Republic of Armenia No. 1340 of November 19, 2015 on
amending and supplementing the list of goods that do not require an electronic copy in case of
submitting a customs declaration in writing.
PART VI. WORKING SECTOR
1. On the requirements for the digital system for concluding employment contracts, on providing
access to data in the digital system, on the procedure for concluding employment contracts
through the digital system, and on establishing the authorized body managing the digital system
PART VII. HIGH TECHNOLOGY SECTOR
1. On establishing the procedures for providing state support to the high-tech sector.
PART I. TAX SECTOR
(This section of legal updates includes legal updates related to the tax sector for April 2025)
1. On making amendments and supplements to the legal provisions on documents subject to mandatory notification in the Tax Code of the Republic of Armenia.
Name of the legislative act
Law HO-104-N on Amendments and Supplements to the Tax Code of the Republic of Armenia https://www.arlis.am/documentview.aspx?docid=191156
Change Status:
This law shall enter into force on January 1, 2026, with the exception of Articles 1 and 2 of the same law, which shall enter into force on April 1, 2025, in accordance with Article 1 of Law HO-492-N of 04.12.24.
Which legislative act was amended by the adoption of the above-mentioned act:
With the adoption of the above-mentioned act, a change was made to the Tax Code.
What the amendments concern:
The amendments to the Law, in particular, relate to a change in the definition of documents subject to mandatory notification, namely, from now on, they are considered documents provided for by the Code or law, both in paper form and through an electronic system, accepted by the tax authority within the framework of its administration, as well as documents provided for by the Code (instructions, draft acts and protocols, acts, protocols, decisions, orders) drawn up by the tax authority within the framework of tax audits and investigations. The Code has also been supplemented with Article 36.1, which provides for the legal provisions on the notification of documents subject to mandatory notification.
Paragraph 64 of Part 1 of Article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (hereinafter referred to as the Code) shall be amended as follows:
Article 4. Basic concepts used in the Code
Old version.
64) documents subject to mandatory notification:
documents provided for by the Code and the law
(protocols, seizure orders, decisions, notifications)
adopted by the tax authority both in paper form and
through the electronic system within the
framework of administrative proceedings for the
collection of unpaid tax liabilities or seizure of
taxpayer property provided for in Part 5 of Article
398 of the Code, as well as documents provided for
by the Code (instructions, draft acts and protocols,
acts, protocols, decisions, orders) drawn up by the
tax authority within the framework of tax
inspections and investigations.
New version.
64) documents subject to mandatory notification: documents provided for by the Code or law, accepted both in paper form and through an electronic system within the framework of the administration carried out by the tax authority, as well as documents provided for by the Code (instructions, draft acts and protocols, acts, protocols, decisions, orders) drawn up by the tax authority within the framework of tax inspections and studies.
The Code shall be supplemented with the following content in Article 36.1:
Article 36.1: Notification of documents subject to mandatory notification
1. Documents subject to mandatory notification by the tax authority shall be notified to taxpayers electronically by posting the documents subject to mandatory notification on the taxpayer's personal page of the tax authority's electronic management system for reporting, which shall be verified by the electronic management system. Documents subject to mandatory notification shall be considered delivered to the taxpayer from the date of posting the specified documents on the taxpayer's personal page of the tax authority's electronic management system for reporting and shall enter into force from the day following the date on which they are deemed delivered to the taxpayer.
2. The provisions of this Article do not apply to documents subject to mandatory notification, the relations related to the notification of which are regulated by the Code.
2. On making additions and amendments to the legal provisions on turnover taxpayers, turnover
tax rates, and the peculiarities of determining the tax base for value added tax in the Tax Code
of the Republic of Armenia
Name of the legislative act:
Law HO-72-N on Amendments and Supplements to the Tax Code of the Republic of Armenia
https://www.arlis.am/documentview.aspx?docid=205201
Change Status:
This Law entered into force on April 8, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
With the adoption of the above-mentioned act, a change was made to the Tax Code.
What do the changes concern?
The amendments to the law particularly relate to the specifics of determining the value-added tax tax base, turnover tax payers, turnover tax rates, and the procedure for calculating the tax payable to the state budget. In particular, the amendment provides that, in accordance with the legal provisions stipulated by the specifics of determining the tax base for value-added tax, the provisions of this part shall not apply to the tax base of free legal services (voluntary gratuitous legal assistance) provided by VAT payers engaged in advocacy activities in accordance with the procedure established by law, if the VAT tax base of these services, determined in accordance with the procedure established by this part, during the given reporting period does not exceed 5 percent of the VAT tax base of all transactions of VAT payers during the given reporting period that are subject to VAT taxation. In the event that the VAT tax base of free legal services (voluntary gratuitous legal assistance) provided by VAT payers engaged in advocacy activities in accordance with the procedure established by law, determined in accordance with the procedure established by this part, exceeds 5 percent of the VAT tax base of all transactions of VAT payers during the given reporting period that are subject to VAT taxation, the provisions of this part shall apply to the part exceeding that amount.
To supplement Part 6 of Article 62 of the Tax Code of the Republic of Armenia of October 4, 2016 (hereinafter referred to as the Code) with a new paragraph with the following content:
Article 62. Peculiarities of determining the tax base for value added tax
Old version.
New version.
"The provisions of this part shall not apply to the tax base of free legal services (voluntary gratuitous legal aid) provided by VAT payers engaged in advocacy activities in accordance with the procedure established by law, if the VAT tax base of such services, determined in accordance with the procedure established by this part, does not exceed 5 percent of the VAT tax base of the VAT payers in respect of all transactions subject to VAT taxation during the given reporting period. In the event that the VAT tax base of free legal services (voluntary gratuitous legal aid) provided by VAT payers engaged in advocacy activities in accordance with the procedure established by law, determined in accordance with the procedure established by this part, exceeds 5 percent of the VAT tax base of the VAT payers in respect of all transactions subject to VAT taxation during the given reporting period, the provisions of this part shall apply to the part exceeding that amount."
1) Part 3 shall be supplemented with the following content, point 3.1:
Article 254. Turnover tax payers
Old version.
New version.
3.1) Those carrying out activities in the following categories: “69. Legal and accounting activities”, “70. Head office activities: management consultancy services” included in the “M (EM) Professional, scientific and technical activities” section of the classifier of types of economic activities used in the Republic of Armenia, and “78.2. Temporary employment activities”, “78.3. Other employment activities” included in the “N (EN) Administrative and support activities” section.
Article 258, Part 6 of the Code shall be amended as follows:
Article 258. Turnover tax rates
Old version.
6. For the purposes of applying parts 2-5 of this Article: 1) expenses deductible from the amount of turnover tax shall be considered expenses incurred in a given reporting period and justified by the documents specified in paragraphs 1-5 of Part 2 of Article 55 of the Code, as well as parts 12 and 13 of the same article, directly related to the production of goods, performance of works and (or) provision of services (except for depreciation deductions for fixed assets of production purpose in operation and intangible assets in operation, as well as expenses incurred on these fixed assets and intangible assets), the initial cost of goods that are the subject of trading (purchase and sale) activities, as well as sales expenses. For the purposes of applying this paragraph: a. Expenses incurred in the reporting period are considered to be expenses for goods purchased, services received, and work accepted during the reporting period, b. Expenses directly related to the production of goods, performance of works and (or) provision of services are considered to be the expenses defined in point 1 of paragraph 3 of part 7 of Article 121 of the Code (except for depreciation deductions for fixed assets of production purpose in operation and intangible assets in operation, as well as expenses incurred on such fixed assets and intangible assets), and sales expenses are considered to be the expenses defined in point 3 of paragraph 3 of part 7 of Article 121 of the Code. 2) Expenses deductible from the amount of turnover tax shall not include expenses for assets, works and services received free of charge, as well as the original cost of other assets that are not culinary products, in the case of alienation by taxpayers operating in the public catering sector.
New version.
6. For the purposes of applying parts 2-5 of this Article:
1) expenses deductible from the amount of turnover tax (except for the cases specified in paragraph 2 of this part) are considered to be expenses directly related to the production of goods, performance of works and (or) provision of services, the initial cost of goods that are the subject of commercial (purchase and sale) activities, as well as administrative and sales expenses incurred in a given reporting period, substantiated by documents specified in paragraphs 1-5 of part 2 of Article 55 of the Code, as well as parts 12 and 13 of the same article. For the purposes of applying this paragraph:
a. Expenses incurred in the reporting period are considered to be expenses for goods purchased, services received, and work accepted during the reporting period,
b. Expenses directly related to the production of goods, performance of works and (or) provision of services shall be considered to be the expenses defined in point 1 of paragraph 3 of part 7 of Article 121 of the Code, administrative expenses shall be considered to be the expenses defined in point 2 of paragraph 3 of part 7 of Article 121 of the Code, and sales expenses shall be considered to be the expenses defined in point 3 of paragraph 3 of part 7 of Article 121 of the Code.
2) Expenses deductible from the amount of turnover tax shall not include the following: expenses for acquiring or constructing, creating or developing fixed assets and intangible assets, capital and current expenses incurred on fixed assets and intangible assets, depreciation deductions for fixed assets and intangible assets, expenses for liquidating fixed assets and intangible assets, expenses for assets, works and services received free of charge, business travel expenses, representation expenses, as well as the initial values of other assets that are not culinary products, in the case of alienation by taxpayers operating in the public catering sector.
To supplement Part 3 of Article 260 of the Code with a new sentence with the following content:
Article 260. Procedure for calculating the amount of turnover tax payable to the state budget
" In the event that separate accounting of administrative and sales expenses is not maintained or separate accounting is not possible, the administrative and sales expenses subject to deduction from the amount of turnover tax for each type of activity, as defined in paragraphs 1, 4, 6 and 10 of the table of part 1 of Article 258 of the Code, shall be calculated using the method of specific weights, taking as a basis the weight of the tax base formed by each separate type of activity, as defined in paragraphs 1, 4, 6 and 10 of the table of part 1 of Article 258 of the Code, in the general structure of sales turnover (income) formed for all types of activity."
PART II: HEALTH SECTOR
(This section of legal updates includes legal updates related to the healthcare sector for April 2025)
1. On establishing the procedure for granting permission for advertising of medicines, medical products and therapeutic methods, the list of necessary documents, the requirements for such advertising and the procedure for examining advertising materials for medicines
Name of the legislative act
Resolution No. 342-N on the procedure for issuing permits for advertising medicines, medical products and therapeutic methods, the list of necessary documents, the requirements for such advertising and the procedure for examining drug advertising materials https://www.arlis.am/documentview.aspx/Res/DocumentView.aspx?docid=204770
Change status:
This Decision entered into force on April 6, 2025.
What do the changes concern?
From April 16, 2025, Resolution No. 342-N on establishing the procedure for granting a permit for advertising medicines, medical products and therapeutic methods, the list of necessary documents, the requirements for such advertising, and the procedure for examining the advertising material of medicines came into force. Resolution No. 1422-N of the Government of the Republic of Armenia of November 26, 2015 “On approving the procedure for granting a permit for advertising medicines, medical equipment and therapeutic methods and the requirements for such advertising and repealing the Resolution No. 1608-N of the Government of the Republic of Armenia of November 2, 2006” has been declared invalid.
PROCEDURE FOR GRANTING PERMITS FOR ADVERTISING MEDICINES, MEDICAL PRODUCTS AND MEDICAL METHODS, LIST OF NECESSARY DOCUMENTS, REQUIREMENTS FOR SUCH ADVERTISING
1. PROCEDURE FOR GRANTING A PERMIT FOR ADVERTISING MEDICINES, MEDICAL PRODUCTS AND MEDICAL METHODS AND LIST OF NECESSARY DOCUMENTS:
1. This procedure regulates the requirements for advertising of medicines, medical products and therapeutic methods in the Republic of Armenia and the relations related to the issuance of a permit for such advertising (hereinafter referred to as an advertising permit).
2. The advertising permit (form N 1) is issued by the authorized state administration body in the field of healthcare of the Republic of Armenia (hereinafter referred to as the authorized body).
3. The permit for advertising a therapeutic method is granted for the period of validity of the license issued for the implementation of activities in the relevant conditions and type of medical care and service, the permit for advertising a medicine to persons licensed to carry out pharmacy activities is granted for the period of validity of the license issued for the implementation of pharmacy activities, which cannot exceed the period of state registration of the medicine in the Republic of Armenia, and the permit for advertising a medicine to persons who are advertisers of a medicine under this procedure, with the exception of persons licensed to carry out pharmacy activities, is granted for the period of state registration of the medicine in the Republic of Armenia.
4. An application for an advertising permit shall be approved or rejected within 7 working days from the date of submission of the application and documents provided for in this procedure.
5. An application for an advertising permit may be submitted only by the advertiser or a person authorized by him in accordance with the procedure prescribed by law, and:
1) The following may act as advertisers of drug advertisements:
a. legal entities or individual entrepreneurs holding a pharmacy license,
b. legal entities or individual entrepreneurs with a drug production license - only for advertising drugs produced in accordance with the drug production license,
c. legal entities or individual entrepreneurs with a license for the wholesale sale of medicines,
d. foreign legal entities registered in the Republic of Armenia or separate subdivisions and institutions of foreign legal entities engaged in wholesale distribution of medicines, pharmacy activities and production of medicines;
2) Only persons licensed to provide medical care and services under the appropriate conditions and type of activity may act as advertisers of a therapeutic method.
3) Legal entities or individual entrepreneurs engaged in the production or import or wholesale or retail sale of these medical products may act as advertisers of medical products.
6. To obtain an advertising permit, the advertiser or a person authorized by him in accordance with the procedure prescribed by law shall submit to the authorized body:
1) application (form N 2) indicating:
a. in the case of a legal entity: the name of the advertising legal entity, the number of the state registration certificate of the legal entity, the place of operation, the telephone number, the type of advertisement for which an application for permission is submitted, indicating the specific name of the drug or medical product or treatment method, the information medium through which the advertisement will be disseminated, and the e- mail address,
b. in the case of an individual entrepreneur: name, surname, individual entrepreneur registration certificate number, place of business, telephone number, type of advertisement for which permission is being requested, indicating the specific name of the drug or medical product or treatment method, the information medium through which the advertisement will be distributed, e-mail address,
c. the series, number, day, month, year of issue of the license for medical care and service or pharmacy activity or production of medicines or production of medical products or wholesale sale of medicines. This requirement does not apply to cases of submission of applications for advertising permits by legal entities or individual entrepreneurs engaged in the import or retail or wholesale sale of medical products, as well as by foreign legal entities or separate subdivisions and institutions of foreign legal entities engaged in the wholesale sale of medicines, pharmacy activity and production of medicines in the Republic of Armenia,
d. in the case of a foreign legal entity, a copy of the charter of the foreign legal entity;
2) in case of submitting an application for an advertising permit by an authorized person, a power of attorney issued to him/her in accordance with the procedure prescribed by law and a copy of his/her identity document;
3) the text of the advertisement - with a script (description), a document - certified by the applicant's signature and seal (if any), the Word version of the advertisement text, and in the case of advertising through electronic media, also the advertising clip - in electronic form.
4) in case of submitting an application for permission to advertise a medicine, the conclusion of the expert examination of the advertising material;
5) a document certifying the fact of payment of the state duty.
7. An application for advertising a treatment method to be performed by a foreign citizen medical professional invited by the applicant may be submitted after the foreign citizen medical professional has been notified in accordance with paragraph 18 of Appendix No. 5 to Decision No. 867 of the Government of the Republic of Armenia of June 29, 2002 on the activities of the medical organization.
8. The application for advertising, advertising material, text and clips may be submitted to the authorized body in person, by postal service, as well as by e-mail to the authorized body's address info@moh.am. In case of submitting the application for advertising by e-mail, the advertising material, text and clips may not be submitted via electronic links; in case of submission by hand and by postal service, the advertising text, material and clips shall be submitted on an electronic medium.
9. Based on the examination of the application and other documents submitted to the authorized body, an order of the head of the authorized body on granting an advertising permit or refusing to grant an advertising permit is adopted. The order on granting an advertising permit shall be accompanied by the advertising permit, the advertising text and (or) video, certified by the seal of the authorized body and a note on granting consent (form N 4).
10. In case of formal errors in the documents submitted for obtaining an advertising permit, the authorized body shall, within one working day after discovering them, duly notify the applicant thereof and offer to correct or supplement them within two working days. The period specified in this paragraph shall not be counted in the period specified in paragraph 4 of these Rules for granting or refusing an advertising permit.
11. An application for an advertising permit shall be rejected if:
1) the documents for obtaining an advertising permit are incomplete or obviously false or distorted, or any of the documents required by the legislation of the Republic of Armenia for issuing an advertising permit are missing, and if the deficiencies are not eliminated within the specified period;
2) the text of the drug advertisement contradicts the laws "On Drugs" or "On Advertising" or "On Licensing" or "On Public Health" or "On Medical Care and Service to the Population" or "On Transplantation of Human Organs and (or) Tissues" or "On Donation and Transfusion Medical Care of Human Blood and Its Components" or "On Psychiatric Care and Service" or regulatory legal acts adopted on their basis;
3) if the text of the advertisement for therapeutic methods contradicts the laws "On Advertising" or "On Licensing" or "On Medical Care and Service to the Population" or "On Transplantation of Organs and (or) Tissues to Humans" or "On Donation and Transfusion Medical Care of Human Blood and Its Components" or "On Psychiatric Care and Service" or "On Public Health" or the normative legal acts adopted on their basis or the requirements of this decision; 4) if the text of the advertisement for medical products contradicts the laws "On Advertising" or "On Licensing" or "On Medical Assistance and Service to the Population" or "On Public Health" or the regulatory legal acts adopted on their basis or the requirements of this decision.
12. The order of the head of the authorized body to refuse to issue an advertising permit must clearly state the reasons for the refusal and the legal grounds for the refusal.
13. The order to permit advertising with the agreed text and (or) video of the advertisement or the order to refuse permission for advertising shall be delivered to the advertiser within three days in accordance with the procedure established by Part 2 of Article 59 of the Law "On the Fundamentals of Administration and Administrative Proceedings".
14. The advertising permit may not be transferred by the advertiser to another person or used by another person.
15. The advertiser of a drug is entitled to distribute the advertisement within the period specified in the advertising permit, which cannot exceed the validity period of the license issued for the implementation of a given type of activity.
16. The advertiser may place an advertisement only using the information provided for in the advertising permit issued by this procedure and in compliance with the requirements set forth in the permit.
17. In the event of an advertiser conducting unscrupulous advertising (including changing the text of the advertisement), the head of the authorized body is authorized to revoke the advertising permit in accordance with the procedure prescribed by the Law "On Fundamentals of Administration and Administrative Proceedings" and to apply to the advertiser or the person who granted permission to place the advertisement with a request to stop the distribution of the advertisement.
18. Orders of the head of the authorized body to refuse to issue an advertising permit or to terminate the permit may be appealed in accordance with the procedure established by the Law "On Fundamentals of Administration and Administrative Proceedings" or in court.
19. In case of making changes to an advertisement with an advertising permit in accordance with the procedure established by this Decision, the advertiser or a person authorized by him in accordance with the procedure established by law shall submit an application in accordance with Form N 3, enclosing the changed text of the advertisement with a script (description), a document certified by the applicant's signature and seal (if any), a Word version of the changed text by hand, by postal service, as well as by e-mail to the authorized body's info@moh.am address. In case of submitting an advertisement application by e-mail, the advertising material, text and clips cannot be submitted via electronic links; in case of submitting by hand and by postal service, the advertising text, material and clips shall be submitted on an electronic medium. In case of drug advertising, the expert opinion on the changed advertising material shall also be submitted.
20. An application for making changes to an advertisement with an advertising permit shall be approved or rejected by order of the head of the authorized body in accordance with the requirements set forth in this procedure.
21. The advertising permit is numbered by series and serial number, with five-digit numbers. The numbering begins on January 1 of each calendar year and ends on December 31. The advertising permit series is numbered according to the following principle:
1) for advertising of medicines: DG.
2) for advertising of therapeutic methods: BMG.
3) for advertising of medical products: BAG.
22. In the event of termination of the advertiser's license for the production of medicines or the production of medical products or the wholesale sale of medicines or pharmacy activities or medical care and service, the order of the head of the authorized body on the issuance of the advertising permit shall be declared invalid, and in the event of suspension, the advertising permit shall be suspended for the period of suspension of the license, of which the applicant shall be duly notified.
2. REQUIREMENTS FOR ADVERTISING OF MEDICINES, MEDICAL PRODUCTS AND MEDICAL METHODS
23. In the case of advertising a drug or treatment method or medical products, the number, day, month, and year of the advertising permit issued by the authorized body must be broadcast or displayed.
24. The content of the advertising video and documentary text for drug advertising must:
1) include the following phrases: "the drug has contraindications and it is advisable to consult a doctor before use."
2) comply with the requirements set forth in Article 28 of the Law "On Medicines".
25. In the case of advertising a medical method, the advertisement must include information on the requirements of the medical care and service license of the licensed person implementing the given medical method (type of license, year, month, day, number of issuance).
26. Permission for a therapeutic method is granted only to persons licensed to provide medical care and services under the appropriate conditions and type of activity.
27. Therapeutic methods that claim to achieve results that are not substantiated by medical science or to completely cure diseases that cannot be completely cured based on medical science data may not be advertised.
28. Materials published by means of information media on the treatment method or, in the case of broadcast programs, program series, the materials must include information about the advertising nature of the program, indicating the requirements for the medical care and service license and the number and date of the authorization of the authorized body. Advertisements broadcast during the broadcast of programs, program series must have a permit issued in accordance with the procedure established by this decision.
29. During the advertising of medical methods, claims or opinions of persons treated with a given medical method regarding the course, effectiveness, or results of treatment may not be depicted or broadcast.
30. In the case of advertising medical methods, the publication of information that constitutes a medical secret gives rise to liability as provided for by law.
31. If the use of medical products requires mandatory familiarization with the instructions for use, the advertising text must include information about this..
2. On the procedure for organizing and financing free and preferential medical care and services guaranteed by the state for beneficiaries of the social package, as well as employees of organizations providing free and preferential medical services guaranteed by the state, and on amending the decision No. 375 of March 27 on approving the package of free and preferential medical care and services guaranteed by the state
Name of the legislative act:
Republic of Armenia No. 375 of March 27, 2014 N 385-N
https://www.arlis.am/documentview.aspx?docid=205185
Change Status:
This Decision entered into force on April 14, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of the decision, a change was made to the procedure for organizing and financing free and preferential medical care and services guaranteed by the state for beneficiaries of the Social Package, as well as employees of organizations providing free and preferential medical services guaranteed by the state, and to the decision No. 375 of March 27 on approving the package of free and preferential medical care and services guaranteed by the state.
What do the changes concern?
The amendment specifically concerns the procedure for organizing and financing free and preferential medical care and services for beneficiaries of the Social Package, as well as employees of organizations providing free and preferential medical services guaranteed by the state, and the implementation by the Ministry of Health of the Republic of Armenia of the reimbursement of medical care and services provided to beneficiaries by medical organizations included in the list approved in accordance with the appendix provided by the decision from January 1, 2025 to March 31, 2025, based on public tender contracts concluded in accordance with the procedure established by the Decision of the Government of the Republic of Armenia No. 318-N of March 4, 2004, at the prices of medical care and services.
The following addition shall be made to the Resolution of the Government of the Republic of Armenia of March 27, 2014 No. 375-N “On the procedure for organizing and financing free and preferential medical care and services guaranteed by the state for beneficiaries of the social package, as well as employees of organizations providing free and preferential medical services guaranteed by the state, and on approving the package of free and preferential medical care and services guaranteed by the state” (hereinafter referred to as the Resolution): 1) Supplement Annex No. 1 to the decision with the following content in paragraph 6.1:
"6.1. From January 1, 2025 to March 31, 2025, the reimbursement of medical care and services provided to beneficiaries by medical organizations included in the list approved in accordance with point 5 of this appendix within the scope of the volumes approved in Appendix No. 2 of this decision shall be carried out by the Ministry of Health of the Republic of Armenia, based on public offer contracts concluded in accordance with the procedure established by the Resolution of the Government of the Republic of Armenia No. 318-N of March 4, 2004, at the prices of medical care and services approved in accordance with the procedure established by sub- point 1 of point 3 of this decision."
3. On amendments and additions to the decision on approving the program for reimbursement
of fees (fees) and expenses for examinations in the field of regulation of drug circulation
Name of the legislative act:
On Amendments and Supplements to the Decision on Approval of the Program for Reimbursement of Fees (Duties) and Expenses for Expert Examinations in the Field of Regulation of Drug Circulation N 444-N
https://www.arlis.am/DocumentView.aspx?docid=205850
Change Status:
This Decision entered into force on April 22, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
As a result of the adoption of the decision, an amendment was made to the Law No. 1034-N on approving the program for reimbursement of fees (fees) and expenses for examinations in the field of regulation of drug circulation. In the decision.
What do the changes concern?
The amendment specifically relates to the program for reimbursement of 50% of the costs of examinations in the field of regulation of drug circulation . The decision establishes the program for reimbursement of fees (duties) and costs of immigration examinations, replacing the words “Registrations and re-registrations of drugs” in the title with the words “in the field of regulation of drug circulation”. The decision also establishes the template for the application for reimbursement of 50% of the costs of examinations in the field of regulation of drug circulation, the template for the Information to be Submitted, and the template for the Declaration of Conformity of Documents.
Based on Articles 33 and 34 of the Law "On Regulatory Legal Acts", the Government of the Republic of Armenia decides:
1. To make the following amendments and additions to the Resolution of the Government of the Republic of Armenia No. 1034-N of July 4, 2024 "On Approval of the Program for Reimbursement of Fees (Duties) and Expenses for Examinations of Drug Registrations and Re-registrations":
1) in the title, replace the words "REGISTRATION AND RENEWAL OF DRUGS" with the words "IN THE FIELD OF REGULATION OF DRUG CIRCULATION";
2) Paragraph 1 should be amended to read as follows: "1. To approve the program for reimbursement of 50% of the costs of examinations in the field of regulation of drug circulation, in accordance with the appendix."
3) In paragraph 3, replace the words “registrations and re-registrations” with the words “relations in the field of regulation of drug circulation”.
4) amend the title of the appendix to read as follows:
" PROGRAM FOR REIMBURSEMENT OF 50% OF EXPERIMENTAL EXPENSES IN THE FIELD OF REGULATION OF DRUG CIRCULATION ".
5) in point 1 of the appendix, replace the words “fees (fees) for examinations of registrations and re-registrations of the Eurasian Economic Union, registrations and re-registrations of drugs of strategic importance, registrations and re-registrations of drugs subject to use only in Armenia, registrations of drugs of Armenian production abroad” with “examinations of registration, re-registration, extension of the certificate term of drugs in the Republic of Armenia, examinations of compliance of the dossier of a drug registered in the Republic of Armenia with the rules of the Eurasian Economic Union (hereinafter referred to as the EAEU) or of mutual recognition and post-registration amendments, as well as re-examination of drugs registered in the Republic of Armenia or whose dossier has been brought into line with the rules of the EAEU (hereinafter referred to as the EAEU) for mutual recognition in other countries, examinations of registration or re-registration (referent country) of drugs registered in the Republic of Armenia or whose dossier has been brought into line with the rules of the EAEU (referent country), extension of the certificate term, post-registration amendments, registration of each subsequent manufacturing site(s) or new indication, post-registration amendment examination, changes to a drug registered under the general procedure or registered under the EAEU procedure only for use in the Republic of Armenia , changes to an indicator in the specification - laboratory fees (fees), registration, re-registration, extension of the certificate period, post-registration changes, regulation of the circulation of drugs of strategic importance in other countries.
6) in point 4 of the appendix, replace the words “Registrations and re-registrations of the Eurasian Economic Union” with the words “Registration, re-registration, extension of the certificate term, post-registration amendments, registration of each subsequent manufacturing site(s) or new indication under the EAEU procedure, registration under the EAEU procedure under the decentralized or mutual recognition procedure (non-referent country), change of a registered drug, change of an indicator in the specification, laboratory”;
7) in point 5 of the appendix, the words “registrations and re-registrations” shall be replaced with the words “registration, re-registration, extension of the certificate period, examinations of the dossier of a medicinal product registered in the Republic of Armenia for the purpose of bringing it into line with the EAEU rules or for mutual recognition and post-registration changes, as well as re-examination of a medicinal product registered in the Republic of Armenia or whose dossier has been brought into line with the EAEU rules for the purpose of mutual recognition in other countries, changes to the registered medicinal product, changes to the specification, laboratory” and the number “550” shall be replaced with the number “600”.
8) in point 6 of the appendix, replace the words “registrations and re-registrations” with the words “in the field of regulation of drug circulation”;
9) In point 7 of the appendix, replace the words “Registrations of Armenian-made medicines abroad” with the words “Registrations, re-registrations, certificate renewals, post-registration amendments of Armenian-made medicines in other countries.”
10) in subparagraph 1 of paragraph 13 of the appendix, replace the words “in the case of examinations of registrations of Armenian-made medicines abroad, abroad” with the words “in the case where a registration certificate is not provided for by the legislation”, and the word “substantiating” with the word “confirming”.
11) In subparagraph 2 of paragraph 13 of the appendix, replace the word “abroad” with the words “in other countries”, and after the words “copy of the contract concluded with the authorized body”, add the words “or other document justifying the expenses issued by the authorized body”.
12) in subparagraph 3 of paragraph 13 of the appendix, replace the word "and" with the word "or".
13) Forms NN 1, 2 and 3 of the appendix shall be amended as follows:
PART III: PUBLIC SECTOR
(This section of legal updates includes legal updates related to the labor sector for April 2025)
1. On Amendments to the Law on "State Duty"
Name of the legislative act:
Law HO-52-N on Amendments to the Law on "State Duty"
https://www.arlis.am/documentview.aspx?docid=204807
Change Status:
This Law entered into force on April 1, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:՝
The change took place in the RA Law on "State Duty"
What do the changes concern?
The amendments to the law specifically relate to the legal provisions on online gambling, namely, hereinafter referred to as the " organizer of online gambling". The state duty for acquiring the right to accept bets in the amount of every 100 billion drams by a betting operator is 175,000 times the base duty and the product of the relevant coefficient specified in Part 1.1 of this Article , and for acquiring the right to accept bets in the amount of every 50 billion drams by a totalizer (internet totalizer): in the amount of the product of 50,000 times the base duty and the relevant coefficient specified in Part 1.1 of this Article . In particular, the transitional provisions of the Law stipulate that bets may be accepted after the entry into force of this Law on the unused part of only one right to accept bets (in the case of Internet games of chance, 100 billion drams, and in the case of totalizers (Internet totalizers), 50 billion drams and the difference between the part used before the entry into force of this Law) for each activity of accepting bets acquired before the entry into force of this Law and not yet used before the entry into force of this Law. Bets may be accepted after the entry into force of this Law on the basis of the right to accept bets acquired before the entry into force of this Law and not yet used before the entry into force of this Law after the entry into force of this Law, after paying the difference in the state duty calculated based on the state duty rates and coefficients established by this Law and in force before the entry into force of this Law. Bets may also be accepted after January 1 of each year in the amount of only the unused part of one right for each activity to accept bets acquired before January 1 of each year and partially used until that day (in the case of Internet games of chance - 100 billion drams, and in the case of totalizers (Internet totalizers) - 50 billion drams and the difference between the part used before January 1 of that year). Bets may be accepted after January 1 of that year on the basis of the right to accept bets acquired before January 1 of each year and not used until that day after that day after paying the difference between the state duty established as of January 1 of that year and calculated based on the state duty rates and coefficients in force until that day.
Article 19.14 of the Law HO-186 of December 27, 1997 "On State Duty" states:
1) The table in Part 1 should be amended as follows:
Article 19.14. State duty rates for obtaining the right to accept bets by the organizer of an Internet lottery game and (or) a totalizer (Internet totalizer):
| Internet gambling organizer To obtain the right to accept bets in the amount of 100 billion drams per person: | in the amount of the product of 175,000 times the base duty and the relevant coefficient specified in Part 1.1 of this Article |
| Totalizator (Internet totalizator) In order for the organizer to obtain the right to accept bets in the amount of 50 billion drams each: | in the amount of the product of 50,000 times the base duty and the relevant coefficient specified in Part 1.1 of this Article |
2) supplement part 1.1 with the following content:
1.1. The following coefficients shall be used as a basis for calculating the state duty specified in Part 1 of this Article:
| 2025 from April 1 |
2026 from January 1 |
2027 from January 1 |
2028 from January 1 |
| 2.0 | 3.0 | 4.0 | 5.0 |
The coefficients for calculating the state duty set forth in this part shall be applied if, as of January 1 of the given year, a gaming regulation operator has not been established in accordance with the procedure established by the Law on Regulation of Gaming Activities. In the event that, as of January 1 of the given year, a gaming regulation operator has been established in accordance with the procedure established by the Law on Regulation of Gaming Activities, the coefficient for calculating the state duty shall be the coefficient set forth in this part for the year covering the date of establishment of the gaming regulation operator in accordance with the procedure established by the Law on Regulation of Gaming Activities.
2. On Amendments to the Code of the Republic of Armenia on Administrative Offenses
Name of the legislative act:
Law HO-29-N on Amendments to the Code of the Republic of Armenia on Administrative Offenses
https://www.arlis.am/documentview.aspx?docid=203924
Change status:
This Law entered into force on April 11, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
The change took place in the Code of the Republic of Armenia on Administrative Offenses.
What do the changes concern?
According to the amendment to the Law, the legal provisions of the RA Code on Amendments to the Code of the Republic of Armenia on Administrative Offenses regarding the failure to submit or publish financial statements, failure to provide financial statements or the link (address) of the website for the publication of financial statements, have been rewritten. In particular, from now on, failure to submit financial statements to state bodies in cases or within the time limits established by law or to publish them in the manner or within the time limits established by law, including failure to publish the link (address) of the website for the publication of financial statements on the official website of public notices of the Republic of Armenia http://www.azdarar.am or failure to provide financial statements or the link (address) of the website for the publication of financial statements on the basis of an application by individuals or legal entities within the time limits established by law, shall entail the imposition of a fine in the amount of one hundred and fifty times the minimum wage. A change has also been made in the legal provisions on the employment of a chief accountant who does not meet the requirements established by law in an organization, and from now on, the employment of a chief accountant who does not meet the requirements established by law in public interest, large, medium-sized organizations, as well as in public sector organizations established by the Government, as defined by the Law on Accounting, shall entail the imposition of a fine in the amount of one hundred times the minimum wage.
Article 169.12 of the Code of the Republic of Armenia on Administrative Offenses of December 6, 1985 (hereinafter referred to as the Code) shall be amended as follows:
Article 169.12. Failure to submit financial statements or to publish them, financial statements or financial Failure to provide a link (address) to the website where reports are published
1. Failure to submit financial statements to state bodies in cases or within the time limits established by legislation or to publish them in the manner or within the time limits established by legislation, including failure to publish the link (address) of the website for publishing financial statements on the official website of public notices of the Republic of Armenia http://www.azdarar.am or failure to provide financial statements or the link (address) of the website for publishing financial statements on the basis of an application from individuals or legal entities within the time limits established by legislation: shall entail the imposition of a fine in the amount of one hundred and fifty times the established minimum wage.
2. Failure to submit financial statements to state bodies or to publish them in accordance with the procedure established by law, including failure to publish the link (address) of the website for publishing financial statements on the official website of public notices of the Republic of Armenia http://www.azdarar.am, or failure to provide financial statements or the link (address) of the website for publishing financial statements upon the application of individuals or legal entities, within 30 days after the decision to impose an administrative penalty specified in Part 1 of this Article becomes final: shall entail the imposition of a fine in the amount of one thousand five hundred times the established minimum wage.
3. Failure to submit financial statements to state bodies or to publish them in accordance with the procedure established by legislation, including failure to publish the link (address) of the website for publishing financial statements on the official website of public notices of the Republic of Armenia http://www.azdarar.am, or failure to provide financial statements or the link (address) of the website for publishing financial statements upon the application of individuals or legal entities, within 30 days after the decision to impose an administrative penalty specified in Part 2 of this Article becomes final: shall entail the imposition of a fine in the amount of four thousand five hundred times the established minimum wage.
4. Administrative liability for violations defined in this Article shall be applied to the head of the organization that committed the violation.
Article 169.13 of the Code shall be amended as follows:
Article 169.13.
Hiring a chief accountant who does not meet the requirements set forth by law in an organization
1. The employment of a chief accountant who does not meet the requirements established by law in public interest, large, medium-sized organizations as defined by the Law on Accounting, as well as in public sector organizations defined by the Government as defined by the Law on Accounting of Public Sector Organizations, shall result in the imposition of a fine in the amount of one hundred times the established minimum wage.
2. Within 30 days after the decision to impose an administrative penalty specified in Part 1 of this Article becomes final, the employment of a chief accountant who does not meet the requirements established by law in the organizations specified in Part 1 of this Article or the failure to eliminate the violation specified in Part 1 of this Article shall entail the imposition of a fine in the amount of one thousand times the established minimum wage.
3. Administrative liability for violations defined in this Article shall be imposed on the head of the organization that committed the violation.
PART IV. PRIVATE SECTOR
(This section of legal updates includes legal updates related to the private sector for the month of April 2025)
1. On making an amendment to the Civil Code of the Republic of Armenia regarding the peculiarities of the transfer of rights to a separate group of real estate
Name of the legislative act:
On Amendments to the Civil Code of the Republic of Armenia
https://www.arlis.am/documentview.aspx?docid=204794
Change Status:
This Law entered into force on April 6, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
The change took place in the Civil Code.
What do the changes concern?
With the adoption of the law, an amendment was made to the Civil Code of the Republic of Armenia, according to which legal provisions related to the peculiarities of the transfer of rights to a separate group of real estate were added. In particular, the chapter regulates the scope and limitations of this chapter, the conditions and procedure for the alienation of a separate group of real estate, the procedure for the recoverable alienation of a separate group of real estate, the peculiarities of the gratuitous transfer of ownership rights to a separate group of real estate, the peculiarities of the gratuitous transfer of other property rights to a separate group of real estate, the peculiarities of the pledge of a separate group of real estate, the consequences of failure to comply with the rules for the transfer of rights to a separate group of real estate.
To supplement the Civil Code of the Republic of Armenia of May 5, 1998 with Chapter 17.1 with the following content:
CHAPTER 17.1
SPECIFIC FEATURES OF THE TRANSFER OF RIGHTS TO A SEPARATE GROUP OF REAL ESTATE
Article 288.2. Scope and limitations of this chapter
1. The provisions of this Chapter shall apply to the following property of a non-commercial organization registered in the Republic of Armenia, including its successor organization, until the entry into force of the Law HO-199-N of October 4, 2005 “On Amendments and Supplements to the Land Code of the Republic of Armenia”:
1) on a land plot, the rights to which have been transferred to that organization by virtue of Article 23 of the Law “On Amendments and Supplements to the Land Code of the Republic of Armenia” of October 4, 2005 HO-199-N or Part 8 of Article 64 of the Land Code of the Republic of Armenia;
2) on a building or structure, including an unfinished one, which was constructed before the entry into force of the Law HO-199-N of October 4, 2005 “On Amendments and Supplements to the Land Code of the Republic of Armenia” on a land plot owned by the state or the community.
2. Part 4 of Article 299 of this Code shall not apply to transactions with a separate group of real estate.
3. The provisions of this Chapter shall apply only to the first alienation of real estate defined in Part 1 of this Article, except for the cases provided for by this Code.
Article 288.3. Conditions and procedure for the alienation of a separate group of real estate
1. A transaction for the alienation of a separate group of real estate may be concluded only with the consent of at least 2/3 of the members of the supreme management body of the given non-profit organization, which is certified by their notarized signatures.
2. At least three months before the conclusion of a transaction for the alienation of a separate group of real estate, the draft act on granting consent to the transaction, as defined in Part 1 of this Article, shall be placed for public discussion on the unified website for the publication of draft legal acts maintained by the Ministry of Justice, through the ministry that develops and implements the policy of the Government of the Republic of Armenia in the field of state property management.
3. This article also applies to cases of investment of a separate group of real estate in the authorized capital of other legal entities.
Article 288.4. Procedure for the compensated alienation of a separate group of real estate
1. A separate group of real estate may be alienated for a consideration only by open auction, in accordance with the procedure established by the Law of the Republic of Armenia “On Public Auctions”. Property may be put up for auction if the conditions stipulated in Article 288.3 of this Code are met.
2. When alienating by open auction, the starting price for the sale of a separate group of real estate cannot be less than the price determined by the appraisal report issued in accordance with the procedure established by the Law of the Republic of Armenia "On Appraisal Activities", which must be issued no later than one year prior to the date of making a public notice of public auctions.
3. The procedure for organizing and conducting auctions is established by this Code and the Law of the Republic of Armenia "On Public Auctions".
Article 288.5. Peculiarities of the gratuitous transfer of ownership rights to a separate group of real estate
1. A separate group of real estate may be transferred free of charge with the right of ownership only to non- commercial organizations and communities by way of donation, and to the state by way of donation.
2. After a separate group of real estate is transferred to a non-profit organization by way of donation, the rules of this chapter continue to apply to that property.
Article 288.6. Peculiarities of the gratuitous transfer of other property rights to a separate group of real estate
1. A transaction on the gratuitous transfer of other property rights to a separate group of real estate may be concluded only with the consent of at least 2/3 of the members of the supreme management body of the given non- profit organization, which is certified by their notarized signatures.
2. At least three months before the conclusion of a transaction on the gratuitous transfer of other property rights to a separate group of real estate, the draft act on consent to the transaction, as defined in Part 1 of this Article, shall be placed for public discussion on the unified website for the publication of draft legal acts maintained by the Ministry of Justice, through the ministry that develops and implements the policy of the Government of the Republic of Armenia in the field of state property management.
Article 288.7. Peculiarities of pledging a separate group of real estate
1. Only the state, the community, or a legal entity licensed by the Central Bank may act as a pledgee under a separate group real estate pledge agreement.
2. A transaction for pledging a separate group of real estate may be concluded only with the consent of at least 2/3 of the members of the supreme management body of the given non-profit organization, which is certified by their notarized signatures.
Article 288.8. Consequences of failure to comply with the rules for the transfer of rights to a separate group of real estate
1. Failure to comply with the rules for the transfer of rights to real estate specified in this Chapter shall result in the invalidity of the transaction for the transfer of rights. Such a transaction shall be null and void."
2. On Amendments to the Law "On State Registration of Rights to Property"
Name of the legislative act:
On Amendments to the Law "On State Registration of Rights to Property"
https://www.arlis.am/documentview.aspx?docid=204805
Change status :
This Law entered into force on April 6, 2025.
Which legislative act was amended by the adoption of the above-mentioned act:
The change occurred in the RA Law on State Registration of Rights to Property.
What do the changes concern?
With the adoption of the Law, an amendment was made to the Law of the Republic of Armenia on State Registration of Rights to Property. In particular, the amendment is conditioned by the adoption of legal provisions on the “Conditions and Procedure for the Alienation of a Separate Group of Real Estate” in the Civil Code of the Republic of Armenia. The Law now provides for the amendment of the Law on the Registration Register and the Procedure for its Conduct, as well as the legal provisions on the Grounds and Procedure for Refusal of State Registration of Rights. From now on, it is planned to include in the sets of information on the real estate unit recorded in the Registration Register also the state registration object based on the information on its being a separate group of real estate within the meaning of Chapter 17.1 of the Civil Code of the Republic of Armenia.
To supplement Part 1 of Article 13 of the Law HO-295 of April 14, 1999 "On State Registration of Rights to Property" (hereinafter referred to as the Law) with the following content:
Article 13. The registration book and its maintenance procedure
"3.2) information on the object of state registration being a separate group of real estate within the meaning of Chapter 17.1 of the Civil Code of the Republic of Armenia, which is reflected in the certificate of state registration of rights to real estate and the unified reference."
To supplement Part 1 of Article 30 of the Law with the following content: Point 4.1:
Article 30. Grounds and procedure for refusal of state registration of a right "
4.1) A transaction regarding property constituting a separate group of immovable property within the meaning of Chapter 17.1 of the Civil Code of the Republic of Armenia has received notarial certification without the presence of a unified reference.".
PART V. CUSTOMS SECTOR
(This section of legal updates includes legal updates related to the customs sector for April 2025)
1. Decision of the Government of the Republic of Armenia No. 1340 of November 19, 2015 on amending and supplementing the list of goods that do not require an electronic copy in case of submitting a customs declaration in writing
Name of the legislative act:
Decision No. 1720-N on Amendments and Supplements to Decision No. 1340 of the Government of the Republic of Armenia of November 19, 2015
https://www.arlis.am/DocumentView.aspx?DocID=199028
Change status:
This Decision entered into force on April 1, 2025.
Which legislative act was amended by the adoption of the above act:՝
The amendment was made to the RA Law No. 1340-N " On other cases of submitting a customs declaration in paper form and on establishing the list of goods, customs procedures and cases for which an electronic copy is not required when submitting a customs declaration in writing.
What do the changes concern?
The decision specifically amended the RA Law No. 1340-N “ On other cases of submitting a customs declaration in paper form and establishing the list of goods, customs procedures and cases for which an electronic copy is not required when submitting a customs declaration in writing ” and established the list of goods, customs procedures and cases for which an electronic copy is not required when submitting a customs declaration in writing, in accordance with the appendix . In accordance with the amendment, the Decision provided for a corresponding appendix.
1. To make the following amendment and supplement to the Resolution of the Government of the Republic of Armenia dated November 19, 2015 N 1340-N “On establishing other cases of submitting a customs declaration in paper form and the list of goods, customs procedures and cases for which an electronic copy is not required in the case of submitting a customs declaration in writing” (hereinafter referred to as the Resolution):
1) Paragraph 2 of the decision shall be amended as follows:
"2. To establish the list of goods, customs procedures and cases for which an electronic copy is not required when submitting a customs declaration in writing, in accordance with the Annex." 2) supplement the decision with an appendix, in accordance with the appendix.
« Appendix
The Government of the Republic of Armenia for 2015
Decision No. 1340-N of November 19
LIST OF GOODS, CUSTOMS PROCEDURES AND CASES FOR WHICH AN ELECTRONIC COPY IS NOT REQUIRED WHEN A CUSTOMS DECLARATION IS SUBMITTED IN WRITING
1. In case of submitting a customs declaration in writing, submission of an electronic copy thereof is not required:
1) for goods that are transported across the customs border of the Eurasian Economic Union under a special customs procedure;
2) for goods for personal use transported by individuals across the customs border of the Eurasian Economic Union;
3) in the case of international postal shipments in accordance with Chapter 40 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the Code), approved by Appendix No. 1 to the Agreement of April 11, 2017 “On the Customs Code of the Eurasian Economic Union”;
4) in accordance with Chapter 42 of the Code, in the case of the transportation of goods intended for the official use of diplomatic missions and consular posts, representations of states attached to international organizations, international organizations or their representations enjoying privileges and (or) immunities in accordance with international treaties of the Member States with third parties and international treaties between the Member States, other organizations located in the customs territory of the Eurasian Economic Union or their representations, as well as goods for personal use by certain categories of individuals enjoying privileges and (or) immunities in accordance with international treaties of the Member States with third parties and international treaties between the Member States;
5) as a customs declaration in case of use of transport (shipping), commercial and (or) other documents; 6) in case of submission of a vehicle declaration for vehicles engaged in international transportation.
2. In the case provided for in subparagraph 6 of paragraph 1 of this Appendix, in accordance with Part 5 of Article 82 of the Law "On Customs Regulation", on the basis of the application submitted by the declarant in accordance with the model form attached to this Appendix and a paper copy of the vehicle declaration or the carrier's standard documents provided for in paragraph 4 of Article 278 of the Code used as a vehicle declaration, the customs authority shall, for the purposes of registration and control, within 2 working hours after the submission of the specified documents, form a document in the form of a vehicle declaration in the automatic declaration electronic system, to which electronic copies of the documents submitted by the declarant shall be attached.
3. The document in the form of a vehicle declaration, drawn up in accordance with point 2 of this Appendix, shall contain the necessary information to be filled in in accordance with the procedure for filling out a vehicle declaration, including:
1) the direction of transportation (import or export);
2) registration number of the declaration;
3) information about the vehicle (make, model, type, registration number, country of registration, identification number).
4) the name of the person transporting the goods and the person responsible for the use of the means of transport;
5) transportation route.
6) information on the presence or absence of personnel;
7) information on the presence or absence of passengers being transported;
8) information on the availability or absence of reserves;
9) information on the availability or absence of goods;
10) information on the availability or absence of spare parts and equipment;
11) purpose of transportation (import or export);
12) name, surname of the declarant, date of submission of the application;
13) name of the customs authority processing temporary import (export), date of registration of the customs declaration of the means of transport, forms of customs control (if necessary), period of temporary import;
14) the name of the customs authority terminating temporary importation, the date of registration of the customs declaration for the means of transport, forms of customs control (if necessary);
15) if available: the name of the intermediate customs authority, the date of customs operations, forms of customs control (if necessary), information on the extension of the temporary import period;
16) additional, special notes, if any.
4. In case of export of a temporarily imported vehicle engaged in international transportation or import of a temporarily exported vehicle engaged in international transportation, a new customs declaration for the vehicle shall not be submitted, and the following shall be filled in in the electronic document of the vehicle declaration, formed by the customs authority in accordance with point 2 of this Appendix in the automated customs declaration system:
1) information on the customs authority that formalizes the termination of temporary import or temporary export;
2) date of entry (exit);
3) if necessary, the results of customs control and other information, if available.
PART VI. WORKING SECTOR
(This section of legal updates includes legal updates related to the labor sector for April 2025)
1. On the requirements for the digital system for concluding employment contracts, on providing access to data in the digital system, on the procedure for concluding employment contracts through the digital system, and on establishing the authorized body managing the digital system
Name of the legislative act:
On the requirements for the digital system for concluding employment contracts, providing access to data in the digital system, the procedure for concluding employment contracts in the digital system, and determining the authorized body managing the digital system Decision No. 410-N
https://www.arlis.am/DocumentView.aspx?DocID=205500
Change status:
This Decision was adopted on April 10, 2025 and will enter into force on July 1, 2025.
What do the changes concern?
The adoption of the decision will establish the requirements for the digital system for concluding employment contracts, the procedure for providing access to the data of the digital system and concluding employment contracts through the digital system . The State Revenue Committee of the Republic of Armenia will be designated as the authorized body implementing the management of the digital system for concluding employment contracts. After the adoption of this decision and until the entry into force of this decision, the Minister of Internal Affairs of the Republic of Armenia, the Head of the Health and Labor Inspection Body of the Republic of Armenia, together with the Chairman of the State Revenue Committee of the Republic of Armenia, shall establish procedural regulations for providing access to the data of the digital system.
K A R G
REQUIREMENTS FOR A DIGITAL SYSTEM FOR SIGNING LABOR CONTRACTS, PROVIDING ACCESS TO DATA IN THE DIGITAL SYSTEM AND SIGNING LABOR CONTRACTS THROUGH THE DIGITAL SYSTEM
1. GENERAL PROVISIONS
1. This procedure establishes the requirements for the digital system for concluding employment contracts (hereinafter referred to as the digital system), regulates the relations related to providing access to data in the digital system and concluding employment contracts through the digital system.
2. The origin, modification and termination of employment relationships are carried out through a digital system, except for the cases specified in Part 4 of Article 13 of the Labor Code of the Republic of Armenia, as well as Part 2 of Article 14.
2. REQUIREMENTS FOR THE DIGITAL SYSTEM, SIGNING OF EMPLOYMENT CONTRACTS THROUGH THE DIGITAL SYSTEM
3. The employer or his representative (hereinafter referred to as the employer) shall conclude the employment contract, draw up the agreement on amending or supplementing the employment contract, and the individual legal act on terminating the employment contract (hereinafter referred to as the document) through the relevant page of the Electronic Reporting System of the State Revenue Committee of the Republic of Armenia, filling in the necessary fields.
4. The document drawn up after the action provided for in paragraph 3 of this procedure shall be signed with the employer's electronic digital signature.
5. The document signed by the employer is reflected on the corresponding page of the Unified Platform of Electronic Services for Individuals of the State Revenue Committee of the Republic of Armenia, after which the system automatically sends a notification to the email address of the person being hired.
6. Citizens of the Republic of Armenia access the digital system through the "I am" national identification platform, and foreigners - through the taxpayer registration number (TIN) and the login and password provided by the State Revenue Committee of the Republic of Armenia.
7. If the person being hired (employee) agrees with the content of the employment contract or the agreement on amending or supplementing the employment contract, he/she shall sign the employment contract or the agreement on amending or supplementing the employment contract with an electronic digital signature no later than the working day preceding the effective date provided for therein.
8. For citizens of the Republic of Armenia, an electronic digital signature embedded in an identification card or a mobile electronic digital signature is used in accordance with the requirements set forth in the Resolution of the Government of the Republic of Armenia No. 572-N of May 25, 2017, and for foreigners, other electronic digital signature solutions (including, but not limited to, the CoSign electronic signature type) are used in accordance with the requirements set forth in the Resolution of the Government of the Republic of Armenia No. 285-N of March 1, 2018.
9. After the employment contract enters into force, based on the information contained in the employment contract, a registration application for a newly hired employee (application for registration of the employee's personal data) is automatically generated through a digital system, which automatically reflects the personal information contained in the employment contract and included in the registration application.
10. The registration application formed automatically by employers is submitted to the tax authority by the end of the working day on which the registration application was formed, also filling in the information included in the registration application that is not included in the employment contract.
11. A registration application is automatically generated through the digital system also in the event that the employer draws up an individual legal act upon termination of the employment contract.
12. The following fields shall be filled in the employment contract:
1) contract number*.
2) the place of conclusion of the contract*.
3) Date of signing the contract (the date of signing by the employee with an electronic digital signature - filled in automatically)*.
4) Employer's tax identification number and name (first name, last name, patronymic in the case of an individual employer)*.
5) employee's name, surname, patronymic*.
6) the employee's public service number or the reference number of the absence of a public service number, except if the employee is a foreign citizen or stateless person without residence status in the Republic of Armenia and will not actually be in the Republic of Armenia.
7) the employee's passport or identification card details (in the case of a foreign employee, also the details of the document confirming the right of residence or legal stay);
8) Place of work*.
9) the structural or separate subdivision or office or institution of the employer (if any) where the employee will work;
10) Year, month, date of commencement of work*.
11) Position title*.
12) job functions or a reference to the document defining the functions arising from the position, which is an annex to the employment contract*.
13) the amount of the basic salary (including taxes paid from the salary, social or other mandatory payments prescribed by law)*.
14) the method of determining the salary*.
15) supplements, bonuses, and additional payments provided to employees in accordance with the procedure established by the legislation of the Republic of Armenia*.
16) type of employment contract (indicate indefinite or fixed term)*. In the case of a fixed term employment contract, also indicate the term of the contract*.
17) in case of establishing a probationary period, the duration and conditions of the probationary period;
18) working hours*.
19) weekly working hours (excluding cumulative working hours)*.
20) type of annual leave (minimum, additional, extended) and duration*.
21) position, name, surname* of the person signing the employment contract.
22) methods of notification by the employer and employee to each other in connection with employment relations*.
23) rights and obligations of the parties;
24) a note about the appendix, if the employment contract has an appendix, also indicating the scope of issues regulated by the appendix; 25) other conditions.
13. The items marked with an asterisk in paragraph 12 of these regulations are mandatory.
14. Employment contracts signed with persons performing civil work and providing technical services in state and local self-government bodies, as well as with experts engaged by state bodies for the implementation of individual tasks, agreements on amending or supplementing the employment contract, and individual legal acts on terminating the employment contract are automatically transferred from the civil service information platform to the digital system through the interoperability platform of the Government of the Republic of Armenia.
15. Clause 14 of this Procedure also applies to employment relationships arising with persons holding public positions and public service positions, if the personal affairs of these persons are conducted electronically in accordance with the procedure established by Part 2 of Article 17 of the Law "On Public Service".
3. PROVIDING ACCESS TO DIGITAL SYSTEM DATA
16. Access to the digital system is provided to:
1) To the relevant subdivisions of the State Revenue Committee of the Republic of Armenia, to the extent necessary to formalize the employment of an employee in accordance with the procedure established by the legislation or to verify the accuracy of the submission of a registration application for an employee, as well as to carry out tax control over the compliance of the income calculated and paid for the employee, the calculated (paid) income tax, social and other mandatory payments within the framework of the authorities reserved by the legislation.
2) The Health and Labor Inspection Body of the Republic of Armenia, to the extent necessary for supervision over the requirements of labor legislation, other regulatory legal acts containing labor law norms, and collective and employment contracts within the framework of the powers reserved by the legislation;
3) The Migration and Citizenship Service of the Ministry of Internal Affairs of the Republic of Armenia, in the volume necessary to ensure the course of administrative proceedings initiated based on applications submitted through the unified electronic platform for the involvement of a foreign worker https://workpermit.am.
17. The bodies defined in paragraph 16 of this Regulation shall be provided with access to the following documents, signed through a digital system:
1) employment contracts;
2) agreements on amendments or supplements to the employment contract;
3) individual legal acts on termination of the employment contract..
PART VII. HIGH TECHNOLOGY SECTOR
(This section of legal updates includes legal updates related to the purchase sector for February 2025)
1. On establishing the procedures for providing state support to the high-tech sector
Name of the legislative act:
On establishing the procedures for providing state support to the high-tech sector Decision No. 450-N
https://www.arlis.am/DocumentView.aspx?docid=205806
Change status:
This Decision entered into force on April 14, 20285.
What do the changes concern?
The decision establishes the procedure for providing state support to high-tech business entities for migrant workers , the procedure for providing state support to high-tech business entities for attracting new employees , the procedure for providing state support to high-tech business entities for preparing and retraining personnel performing professional work , and the procedure for providing state support to migrant workers who are hired by a high-tech business entity . In particular, the Decision stipulates that those organizations and individual entrepreneurs (hereinafter referred to as economic entities) whose field of activity corresponds to or includes the types of economic activities defined in the appendix to the Resolution of the Government of the Republic of Armenia of February 13, 2025 N 142-N are eligible to apply for state support, and at least 90 percent of the sales turnover from all types of activities declared by the latter in the tax calculations of value added tax and (or) turnover tax in the reporting period for the provision of state support must be formed from the types of activities in the high- tech sector (total) defined in the same appendix, as well as starting from January 1, 2025, during the period for which state support is requested, economic entities applying for state support must not have made any changes in their reports submitted to the tax authority regarding the types of economic activities, except when the applicant economic entity, prior to making the changes, already met the requirements set out in subparagraph 1 of paragraph 2 of this Decision. requirements. The list of professional activities is defined in the appendix approved by the Resolution of the Government of the Republic of Armenia No. 353-N of March 27, 2025.
ON DETERMINING THE PROCEDURES FOR PROVIDING STATE SUPPORT IN THE HIGH TECHNOLOGY SECTOR
Based on Parts 4, 5 and 10 of Article 5 of the Law "On State Support for the High Technology Sector", the Government of the Republic of Armenia decides:
1. Define:
1) the procedure for providing state support for labor migrants to economic entities in the high-tech sector, in accordance with Appendix No. 1;
2) the procedure for providing state support to economic entities in the high-tech sector for attracting new employees, in accordance with Appendix N 2;
3) the procedure for providing state support to economic entities in the high-tech sector for the preparation and retraining of personnel performing professional work, in accordance with Appendix No. 3;
4) the procedure for providing state support to a labor migrant who is an employee of an economic entity in the high-tech sector, in accordance with Appendix No. 4.
2. Define that:
1) Those organizations and individual entrepreneurs (hereinafter referred to as economic entities) whose field of activity corresponds to or includes the types of economic activity defined in the appendix to the Resolution of the Government of the Republic of Armenia No. 142-N of February 13, 2025, are eligible to apply for state support, and at least 90 percent of the sales turnover from all types of activities declared by the latter in the tax calculations of value added tax and (or) turnover tax in the requested period must be formed from the types of activities in the high- tech sector defined in the same appendix (total).
2) Starting from January 1, 2025, during the period for which state support is requested, economic entities applying for state support must not have made any changes in their reports submitted to the tax authority regarding the types of economic activities, except when the applicant economic entity already met the requirements set out in subparagraph 1 of paragraph 2 of this decision before making the changes.
3) In the event that economic entities that have received state support submit revised tax calculations for previous periods to the tax authority, recalculations of the amounts of support provided shall be made, and the amounts of support provided in excess shall be returned to the state budget of the Republic of Armenia, unless otherwise provided by legislation.
3. The list of professional activities is defined in the appendix approved by the Resolution of the Government of the Republic of Armenia No. 353-N of March 27, 2025.
4. This decision shall enter into force on the day following its official publication, except for subparagraph 4 of paragraph 1 of this decision, which shall enter into force on January 1, 2026.
5. The effect of this decision shall apply to relations arising after January 1, 2025, with the exception of subparagraphs 1 and 4 of paragraph 1 of this decision, the effect of which shall also apply to relations arising after March 1, 2022 with persons performing professional work with the status of labor migrant, as defined in subparagraphs 1 of paragraphs 3 of Appendix N 1 and 1 of Appendix N 4.