of April 27, 2020 No. ZR-220
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on April 22, 2020
Article 1. Regarding 1 article 401 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) to replace number "0.075" with number "0.04".
Article 2. To add part 1 of article 430 of the Code before the words "500 thousand" with the words "1 million".
Article 3. This Law becomes effective for the tenth day after its official publication and extends to the relations which arose after April 21, 2020.
Since April 21, 2020 the taxpayer or the tax agent pays penalty for each overdue day in the amount of 0.04 percent, including also if calculation of penalties began before entry into force of this Law.
According to article 2 of this Law, the size established by part 1 of article 430 of the Code is applied to property attachment of the taxpayer after entry into force of this Law.
President of the Republic
A. Sargsyan
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