The present Law establishes fixed payments of VAT, excise and customs dues for imported cigars, cigarillos and cigarettes (tobaccos) and VAT and excise for tobaccos manufactured in the Republic of Armenia, the modalities of their calculation and payment. The present Law is not applicable to tobaccos exported from the Republic of Armenia by manufacturers and traders of tobaccos in the Republic of Armenia. The document consists of 8 Articles Art. 1 establishes the sphere of application of the present Law. Article 2 specifies the payers of fixed payments. Article 3 establishes the amount of fixed payments. Article 4 regards registration. Article 5 establishes the modalities of payment of fixed payments. Article 6 regards departmental normative acts regarding application of the present Law. Article 7 establishes liability for the infringement of the present Law. Article 8 determines the modalities of enactment of the present Law.
亚美尼亚 · 2000-03-24