Armenia`s State Revenue Committee proposes postponing payment of  road, environmental taxes, entry duties 

ArmInfo. The State Revenue Committee (SRC) of Armenia proposes to defer the payment of environmental tax,  road tax and state duty paid at land checkpoints upon entry of  vehicles across the state border. The corresponding initiative is  posted on the single portal of legal acts.

According to the explanation to the document, in accordance with the current legislative norms, environmental tax for emissions of harmful substances into the atmosphere by motor vehicles entering the Republic of Armenia by means of motor vehicles not registered (unregistered) in the republic is paid to the state budget upon entry into the RA.

It is noted that the need to pay environmental taxes, road taxes and state duties at checkpoints across the state border leads to  unnecessary accumulations due to the fact that citizens park their vehicles at the checkpoint, drive up to the customs hall, fill out a transit declaration, then go to a bank operating at the checkpoint (where queues often form) to pay taxes and state duties, and then return to the customs hall again to provide receipts confirming payment and fill out a transit declaration. It is planned to: set the deadline for payment of the environmental tax on the 15th day following the day of entry of motor vehicles into the Republic of Armenia, inclusive, and in case of exit from the territory of the RA before the specified deadline - on the day of exit from the territory of the republic. It is also established that in case of payment of less than the amount of environmental tax calculated upon exit of motor vehicles, the customs authorities will collect the amount of tax paid, paid less, and the amounts of penalties calculated for late payment of tax upon exit of motor vehicles. In this case, the customs authorities shall register the obligations for environmental tax (including receipts for payment of environmental tax or other documents confirming payment) in order to prevent the reuse of receipts for payment (or other documents confirming payment) as a document confirming payment of environmental tax in the future, set the deadline for payment of road tax until the 15th day following the day of entry of motor vehicles into the Republic of Armenia inclusive, and in case of leaving the territory of the Republic of Armenia before the specified deadline - until leaving the territory of the Republic. 

In this case, in case of stay in the territory of the Republic of  Armenia for more than fifteen days, the deadline for payment of road tax for each subsequent period of fifteen days or less shall be set on the 5th day following the day of expiration of the fifteen-day period of stay in the territory of the Republic of Armenia, and in case of leaving the territory of the Republic before the specified deadline - until leaving the territory of the Republic of Armenia. It has also been established that in the event of payment of amounts of road tax that are less than the amount calculated upon departure of motor vehicles, customs authorities shall collect the unpaid amount of tax and the amount of penalties calculated in the manner established by the Tax Code for late payment of tax upon departure of motor vehicles.

Cancel Article 19.9, Part 1, Clause 4 of the RA Law  and revise the rates set in Clause 5,

Thus, it is proposed, in the conditions of the abolition of the state duty (5,000 drams), set in Clause 4, Part 1, Clause 4 of the RA Law , to revise the rates (up to 3 tons: from 5,000 drams to 7,000 drams, from 3 to 10 tons: from 10,000 drams to 13,000 drams, from 10 to 25 tons: from 15,000 drams to 18,000 drams, from 25 to 60 tons: from 20,000 drams to 24,000 drams, and in the case of more than 60 tons: from 30,000 drams to 35,000 drams), as a result of which,  taking into account the average monthly volume of declarations on goods reflected in the table above, on average about 35 million drams of state duty will be collected per month. drams.

2) to establish uniform rates of environmental tax for emissions of harmful substances into the atmosphere by motor vehicles not registered (unregistered) in the RA, entering the RA,

3) to establish that in the event that the exit from the territory of  the RA of freight motor vehicles not registered (unregistered) in the RA is impossible due to force majeure, extraordinary and, under these conditions, unavoidable circumstances, road tax payers are exempt from road tax, taking into account the calculation for the relevant period. In this case, the right to exemption from road tax will be confirmed by a certificate issued by the relevant state authorized body.