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LAW OF THE REPUBLIC OF ARMENIA

of December 22, 2023 No. ZR-395

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

Accepted by National Assembly of the Republic of Armenia on December 8, 2023

Article 1. State Item 31 of part 1 of article 147 of the Tax Code of the Republic of Armenia (further - the Code) of October 4, 2016 in the following edition:

"31) income gained by physical persons from the activities established by the law of the Republic of Armenia "About road transport", performing passenger traffic on one automobile car taxi and also income gained by physical persons from implementation of irregular passenger traffic on the car;".

Article 2. In article 380.1 of the code:

To add 1) with part 1.1 following of content:

"1.1. In case of order placement and passenger traffic by the organizations or individual entrepreneurs providing services in transportation of passengers by means of electronic platform and also when implementing passenger traffic by the organizations, individual entrepreneurs or physical persons by means of automobile cars taxi use of the electronic control cash register is obligatory.";

2) to state part 2 in the following edition:

"2. The electronic control and cash device is software which allows to generate the electronic check of the electronic control cash register for the transactions specified regarding 1 this Article on delivery of goods by taxpayers, rendering services or performance of works, and also for the transactions specified in part 1.1, on implementation of passenger traffic by taxpayers.";

3) In part 4 after the words "qualifying standards" to add with words ", rules of application when implementing passenger traffic on electronic platforms by the organizations, individual entrepreneurs or physical persons of passenger traffic on cars taxi".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info