LAW OF THE REPUBLIC OF ARMENIA

of September 30, 2019 No. ZR-146

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

Accepted by National Assembly of the Republic of Armenia on September 10, 2019

Article 1. To state Item 63 of part 1 of article 4 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) in the following edition:

"63) tax secret - any information on the taxpayer, activities of the taxpayer received by tax authority or the tax employee, except for:

and. the data published by the taxpayer or from its consent;

. information on accounting taxpayer number;

century of the data included in the charter of the taxpayer;

of data on violation of requirements of the legal acts governing the tax relations, and the applied responsibility measures;

of information about the taxpayer or the activities of the taxpayer represented to tax or customs authorities of other states based on the international or interdepartmental treaties (agreements) in case of submission to other bodies;

e. information on number of persons employed, declared by the taxpayer during month under report based on employment and civil contracts;

. information on the obligations extinguished by means of the single account and also on repayment of obligations as regards taxes, payments and the state fee, irredeemable by means of the single account;

h. information on system of the taxation of the taxpayer;

and. the data which are subject to publication, stipulated in Clause 308 Codes and not specified in this Item.".

Article 2. To add part 3 of article 380 of the Code with Item 13 of the following content:

"13) providing pupils and staff of general education educational institutions in the territory of these institutions during the working day of general education educational institutions.".

Article 3. This Law becomes effective since January 1, 2020.

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