of July 22, 1998 No. ZR-236
About fixed payments
Accepted by National Assembly of the Republic of Armenia on July 7, 1998
This Law governs the relations connected with calculation and payment of fixed payments for some types of activity in the Republic of Armenia, determines circle of payers of fixed payments, procedure for calculation and payment of fixed payments, and also responsibility for violation of this Law.
1. In the context of this Law the fixed payment is the obligatory and non-paid payment replacing the value added tax and (or) the income tax paid by payers of fixed payment to the government budget in sizes and in the terms provided by this Law.
2. For individual entrepreneurs the fixed payment replaces tax amount with value added.
3. For legal entities, the fixed payment replaces tax amount with value added and (or) the income tax.
Payers of fixed payment are legal entities and individual entrepreneurs (further – payers) who are engaged in types of activity, the stipulated in Clause 7 these Laws.
Payers of fixed payments estimate and pay other taxes established by the Law of the Republic of Armenia "About taxes", and also other obligatory payments established by the law according to the procedure and the terms established by the legislation.
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The document ceased to be valid since January 1, 2018 according to article 445 of the Tax Code of the Republic of Armenia of November 1, 2016 No. ZR-165