of December 30, 2020 No. ZR-498
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on December 10, 2020
Article 1. Regarding the 4th article 184 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) shall be replaced with words the words "including on the transit sites passing through administrative borders of communities" "except for the transit sites passing through borders of settlements".
Article 2. Regarding the 4th article 187 of the Code of the word "including on the transit sites passing through administrative borders of communities" shall be replaced with words "except for the transit sites passing through borders of settlements".
Article 3. In article 190 of the Code:
Shall be replaced with words 1) in Items 1 and 2 of part 1 of the word "including on the transit sites passing through administrative borders of communities" "except for the transit sites passing through borders of settlements";
2) part 1 to add with Item 3 following of content:
"3) in case of placement of the social advertizing recognized according to the procedure, stipulated in Item 1.2 articles 13 of the Law "About Advertising" on the billboard established on highways of interstate, republican and regional appointment (except for the transit sites passing through borders of settlements), and also on right-of-ways and in conservation zones of these roads - for each square meter of the area of billboard - 0 dram.";
To add 3) with parts 2 and 3 of the following content:
"2. The road tax for each square meter of the area of the empty billboards established on highways of interstate, republican and regional appointment (except for the transit sites passing through borders of settlements), and also on right-of-ways and in conservation zones of these roads, is calculated in the amount of 25% of the tax established, respectively, by Item 1 or 2 of part of 1 this Article.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.