of December 29, 2017 No. ZR-277
About modification of the Law of the Republic of Armenia "About financial accounting"
Accepted by National Assembly of the Republic of Armenia on December 21, 2017
Article 1. In article 5.1 of the Law of the Republic of Armenia of December 26, 2002 "About financial accounting" (further - the Law) words to "the Law of the Republic of Armenia "On the income tax" shall be replaced with words ZR-515-N to "The tax code of the Republic of Armenia".
Article 2. This Law becomes effective since January 1, 2018.
In sense of application of the schedule of conducting financial accounting according to the computer programs allowing maintaining according to requirements of the legislation regulating the sphere of financial accounting, the stipulated in Clause 5.1 Laws, the size of gross income for 2017 estimated according to the Law of the Republic of Armenia "About the income tax" is accepted by the basis for 2018.
President of the Republic of Armenia
S. Sargsyan
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