LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2017 No. ZR-287

About modification and amendments in the Law of the Republic of Armenia "About national pensions"

Accepted by National Assembly of the Republic of Armenia on December 21, 2017

Article 1. In article 29 of the Law of the Republic of Armenia of December 22, 2010 ZR-243-N "About national pensions" (further - the Law):

1) in Item 1 of part 1 the word "execution" shall be replaced with words "execution, including stay by the hired employee involved in family entrepreneurship till January 1, 2018";

Item 2 of part 1 to state 2) in the following edition:

"2) the period of stay by the individual entrepreneur, continuances in office of the notary, payment of patent tax (till January 1, 2018 - patent payment), except for the periods when the individual entrepreneur was considered as the subject of exclusively family entrepreneurship or used the tax benefits established by the Law of the Republic of Armenia "About tax exemption of the activities performed in border settlements" or "About tax benefits to self-employed persons";";

To add 3) with part 4.1 following of content:

"4.1. After January 1, 2018 in the Republic of Armenia the periods of stay by the individual entrepreneur, continuances in office of the notary are estimated in working life if, according to the data included in the information base established by this Law, person paid the income tax.";

Part 5 after the word "tax" to add 4) with the words "or income tax".

Article 2. Regarding 1 article 46 of the Law:

The subitem "v" of Item 3 to state 1) in the following edition:

"century the size of the income which is considered as taxation basis on profit (till January 1, 2018 - subject to calculation of the income tax) (in the presence), estimated and the paid income tax (till January 1, 2018 - the income tax), day, month, year of the tax discharge;";

Shall be replaced with words 2) in the subitem "b" of item 4 of the word of "income tax" "the income tax (till January 1, 2018 - the income tax)";

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