of December 30, 2016 No. ZR-261
About tax benefits of self-employed persons
Accepted by National Assembly of the Republic of Armenia on December 16, 2016
Article 1. This Law governs the relations connected with provision of tax benefits as regards the certain types of activity which are independently performed in the Republic of Armenia by physical persons, including individual entrepreneurs (further in sense of this law - self-employed persons), establishes procedure and terms of issue by tax authority of the certificate on tax exemption for application of tax benefits.
Article 2. Application of the tax benefits provided by this Law means that the self-employed persons corresponding to conditions, the stipulated in Article 3 presents of the Law, and performing only the types of activity established in Appendix 1, being integral part of this Law (further in sense of this Law, types of activity) according to this Law are exempted from the taxes which are subject to payment in the government budget of the Republic of Armenia as regards these types of activity, except for the value added tax and the excise tax which are subject to payment in customs or tax authorities.
Self-employed persons estimate and pay to customs or tax authorities the value added tax and the excise tax for commodity importation on the territory of the Republic of Armenia, and also the land tax and the property tax which are subject to payment in the local authority budget, according to the procedure and the terms established by the law.
Article 3. The tax benefits established by this Law are applied to those self-employed persons:
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The document ceased to be valid since January 1, 2020 according to article 1 of the Law of the Republic of Armenia of June 27, 2019 No. ZR-74