LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2012 No. ZR-239

About modification and amendments in the Law of the Republic of Armenia "About the income tax"

Accepted by National Assembly of the Republic of Armenia on December 19, 2012

Article 1. In article 10 of the Law of the Republic of Armenia "About the income tax" of December 22, 2010, ZR-246-N (further - the Law):

Part 8 to state 1) in the following edition:

"8. The notaries and individual entrepreneurs assessed by the fixed payments established by the Law of the Republic of Armenia "About fixed payments" and (or) regarding the types of activity included in the list of Appendix 7 of the Law of the Republic of Armenia "About patent payments" and (or) liable to the receipts tax under the Law of the Republic of Armenia "About the receipts tax" estimate and pay the income tax in the amount of 5 thousand dram every month prior to the 20th following after this month (inclusive) what for them is considered the final tax liability on the income tax, and the income tax regarding the types of activity included in lists of Appendix of 1 Law of the Republic of Armenia "About patent payments" is not estimated and not paid. In case of implementation during the accounting period of activities in different systems of the taxation at the same time and (or) alternately:

1) income gained (for the individual entrepreneur – subjects to obtaining) from the types of activity which are considered as objects of fixed payments and (or) patent payments, and (or) the receipts tax and the deductions relating to this period, and also the paid fixed payments, patent payments and the receipts tax in case of determination of the leviable income in part of the types of activity which appeared in general system of the taxation are not considered;

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