2024-09-10 23:49:32
Those who support the state will also be helped by the state. During the war, individuals and organizations united around one goal – victory, while sending aid to Armenia, may not think about paying taxes, SRC reports.
The state will relieve them of that concern. On October 23, the RA Law “On Establishing Tax Privileges During the Martial Law” came into force, and the privileges provided by it will apply to the assistance provided after September 27.
According to the law, the donation must be made to any of 5 departments: the Ministry of Defense, Emergency Situations, Territorial Administration and Infrastructure, High-Tech Industry or Health. By the way, this refers to imports from the Eurasian Economic Union. In the case of imports from third countries, there has been a tax exemption for a long time – a waiver in favor of the state in case of a procedure.
In order for the privilege to be applied, an import tax declaration and a declaration that indirect taxes have been paid must still be submitted as required by the EAEU unified legislation. Organizations, individual entrepreneurs and notaries must also issue settlement documents to the receiving ministries, which must certify the document.
In the case of natural persons, the procedure for using the privilege is different. If during the days of martial law, a person imports more goods to Armenia than the specified quantities and donates them to the state, he will not have to pay taxes for that excess.
During the period of martial law, tax benefits are also provided for imports from third countries and local producers.
The other group of tax exemptions refers to products subject to mandatory stamping. For example, bottled and mineral waters or other types of products can be sold to the state free of charge these days without labeling.
It will be possible to find out which goods will not be taxed when provided to the state free of charge by the list established by the Government. Until then, the tax exemption applies to all goods donated to the state after September 27.
Businessmen who have already fulfilled their tax obligations for the goods they imported in the last days of September and provided free of charge to the state before the adoption of this law, must adjust the transaction by submitting an electronic declaration. Businesses are well aware of these electronic procedures. Specialists of the State Revenue Committee are ready to provide detailed information to individuals as well.
The sequence of steps can be found out by calling the SRC telephone call center. 060 544 444 08000 0007