LAW OF THE REPUBLIC OF ARMENIA

of June 2, 2021 No. ZR-215

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

Accepted by National Assembly of the Republic of Armenia on May 26, 2021

Article 1. In Item 20 of part 2 of article 64 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) "0106 90 00 90" to replace number with number "0106 49 000".

Article 2. The subitem "b" of Item 1 of part 4 of article 109 of the Code after words "target money," to add with the words "and also the target money received by the agricultural cooperative created according to the Law of the Republic of Armenia " about agricultural cooperatives " within the programs financed by foreign states, the international, interstate (intergovernmental) organizations".

Article 3. Regarding 1 article 126 of the Code:

1) in Item 1:

and. in the subitem "a" to replace the word "leguminous" with the word "leguminous";

. in the subitem "k" to replace the word "livestock production" with the word "cattle breedings";

century the subitem "o" after the word of "horse breeding" to add with the word "buyvolovodstvo";

the subitem "p" after the word of "reindeer breeding" to add with the word", strausovodstvo";

To add 2) with Item 3 following of content:

"3) producer of agricultural products also agricultural cooperative or consumer cooperative created according to the Laws of the Republic of Armenia "About agricultural cooperatives" and "About consumer cooperatives" as regards income gained from realization of the agricultural products made by his members (participants) is considered.".

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