LAW OF THE REPUBLIC OF ARMENIA

of February 27, 2018 No. ZR-124

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on February 8, 2018

Article 1. To state Item 18 of part 2 of article 64 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) in the following edition:

"18) rendering by state bodies and (or) local government bodies of services on which payment of the state fee and (or) local duty, and also delivery of goods, performance of work and (or) rendering service by the public managerial and (or) local managerial institutions by that part with which profit was enlisted in advantage state or local authority budgets is established by the law. In sense of application of this Item, transfer of profit or its part for benefit of state or local authority budgets shall be proved by their transfer to the corresponding treasurer account;".

Article 2. In article 276 of the Code:

The word "eighteen" to replace 1) in Item 3 of part 2 with the word "seventeen";

Part 3 to add 2) with Item 12 of the following content:

"The passenger traffic performed by buses and (or) minibuses ate 12) the taxpayer, according to item 4 of part 1 of article 59 of the Code, submitted the application for registration as the payer of the VAT. In the case established by this Item, from the date of, specified in the statement (but not earlier than the 20th day preceding day of filing of application), before the termination of the tax year specified in the statement, the taxpayer is payer of the VAT.".

Article 3. In article 277 of the Code:

To state 1) in the table of part 1 of the line "Passenger Transportation by Bus" and "Passenger Transportation by the Minibus" in the following edition:

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