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LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2010 No. ZR-247

About the personified accounting of the income tax, income tax and social payments

(as amended on 05-02-2025)

Accepted by National Assembly of the Republic of Armenia on December 22, 2010

Article 1. Subject of regulation of the law

1. This Law governs the relations relating to the personified accounting of the income tax, pension payments (further combined - the income tax) and social payments of the individual entrepreneur and notary (further - the personified accounting), establishes the rights and obligations of the Parties participating in process of the personified accounting.

2. Provisions of this Law are not applied to the foreign citizens who do not have the right to residence in the Republic of Armenia (residence permit) and to stateless persons.

Article 2. Legal regulation of the personified accounting

1. The relations connected with the personified accounting are regulated by this Law, the Laws of the Republic of Armenia "About personal data protection", "About funded pensions", "About national pensions", the Tax code of the Republic of Armenia and other legal acts.

Article 3. The concepts used in this Law

1. In this Law the following concepts are used:

1) hired employee - according to the Law of the Republic of Armenia "About funded pensions";

2) self-employed person - according to the Law of the Republic of Armenia "About funded pensions";

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