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LAW OF THE REPUBLIC OF ARMENIA

of May 27, 2026 No. ZR-208

About introduction of amendments to the Criminal code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on May 6, 2026

Article 1. State part 4 of article 290 of the Criminal code of the Republic of Armenia of May 5, 2021 in the following edition:

"4. In this Article the amount of the taxes, duties or other payments exceeding 30 million dram of the Republic of Armenia within one tax year or the amount of the taxes, duties or other payments exceeding 45 million dram of the Republic of Armenia within two next tax years is considered the large amount, and especially large amount is the amount of the taxes, duties or other payments exceeding 50 million dram of the Republic of Armenia within one tax year or the amount of the taxes, duties or other payments exceeding 75 million dram of the Republic of Armenia during, the amount of duties or other charges.".

Article 2. This law becomes effective for the tenth day after day of official publication.

President of the Republic of Armenia

V. Khachaturian

 

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