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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, except for:

- the provisions relating to the tax agents accredited according to the procedure, established by part 1.1 of article 10 of the Law of the Republic of Armenia "About the state support of the sphere of information technologies" which are effective from the date of issue of the certificate till December 31, 2024, and also

- provisions, the stipulated in Article 8.2 presents of the Law which as regards mortgage loans continue to be effective during the period from January 1, 2014 to December 31, 2017 inclusive.

LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2010 No. ZR-246

About the income tax

(as amended on 01-02-2024)

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