LAW OF THE REPUBLIC OF ARMENIA

of October 22, 2020 No. ZR-461

About establishment of tax benefits in the period of warlike situation

Accepted by National Assembly of the Republic of Armenia on October 21, 2020

Article 1. Subject of regulation of the Law

This Law governs the relations connected with establishment of tax benefits in import by taxpayers in the period of warlike situation of goods from the states which are members of the Eurasian Economic Union and also the relations connected with marking of goods delivered gratuitously (by donation) in the period of warlike situation, excise stamps or fiscal brands.

Article 2. Release of commodity import by taxpayers from the states which are members of the Eurasian Economic Union in the period of warlike situation from the value added tax, the excise tax and (or) ecological tax

1. Commodity import, included in the list approved by the Government, the goods of the Eurasian Economic Union having the status, taxpayers in the period of warlike situation from the states which are members of the Eurasian Economic Union is exempted from the value added tax, the excise tax and (or) ecological tax in case of non-paid (by donation) deliveries of these goods in the period of warlike situation to the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of territorial administration and infrastructures, the Ministry of the high-tech industry and (or) the Ministry of Health.

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