Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE REPUBLIC OF ARMENIA

of December 9, 2014 No. ZR-156

About tax exemption of the activities performed in border settlements

Accepted by National Assembly of the Republic of Armenia on November 20, 2014

Article 1. This law governs the relations connected with tax exemption of the activities performed in the border settlements having the parcels of land which are not used as a result of fighting included in the list approved by the Government of the Republic of Armenia (further - the list).

Article 2. In sense of this law the activities performed in border settlements are considered in administrative borders of the settlements included in the list:

1) activities for implementation of retail sales (purchase and sale) to the population through shopping facilities, outlets in places of implementation of trade;

2) production organization within economic activity, irrespective of where the finished goods - in administrative borders of the border settlements included in the list or beyond their limits are sold;

3) ceased to be valid;

4) the activities performed in the field of public catering at the same time are considered the activities performed in the field of public catering the organization of consumption of culinary products which includes also the services which are directly connected with the organization of consumption of culinary products, in particular, servicing, permission to access.

Article 3. Application of privileges on tax exemption of the activities performed in the border settlements included in the list means that:

1) the income from the activities performed in the field of retail trade (purchase and sale) to the population by means of the shopping facilities located in administrative borders of these settlements, outlets in places of implementation of trade, and also public catering is exempted from the receipts tax, and the individual entrepreneurs performing these activities and who are considered as taxpayers from turnover are exempted from the income tax provided by the law for business activity;

2) products received as a result of production organization (except for productions of goods, liable to the excise tax) within economic activity:

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