of February 12, 2020 No. ZR-82
About entering of amendments and changes into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on January 24, 2020
Article 1. To add Item 47 of part 2 of article 64 of the Tax Code of the Republic of Armenia of October 4, 2016 (further – the Code) with subitems "p", "c", "t", "y" and "f" of the following content:
"river rendering investment services, the stipulated in Clause 25 Laws of the Republic of Armenia "About the security market", except for services in provision to clients of consultation in connection with investments into securities and derivative financial instruments;
page rendering nonbasic services, the stipulated in Clause 26 Laws of the Republic of Armenia "About the security market", except for rendering the companies of consulting and other services, and also services in provision connected with reorganization to the companies of consultations concerning capital structure, corporate strategy;
t. rendering services in the organization by the operator of the controlled market of the securities trading and derivative financial instruments (only п parts of the commission charges levied for transactions), and also to determination of cross liabilities (requirements) which resulted from the concluded bargains and offsetting (clearing);
at. rendering the services connected with safe custody by Central Securities Depository, maintaining the register of owners (nominees) securities, clearing and final calculation and also other services permited the central depositary by legal acts of the Central bank of the Republic of Armenia (except for consulting services), including rendering services in intermediary rendering these services by the member of settlement system of securities;
t. rendering services in providing the bilateral security quotation as the creator of the market.".
Article 2. To exclude the word "foreign currency" from part 5 of article 126 of the Code.
Article 3. To add article 126 of the Code with part 5.1 following of content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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