LAW OF THE REPUBLIC OF ARMENIA

of July 2, 2013 No. ZR-66

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 June 10, 2013

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):

Regarding 1 word and figure "in parts 2-8" shall be replaced with words 1) also in figures "in parts 2-9";

2) in part 8 to exclude the words "Notaries and", and shall be replaced with words the words "individual entrepreneurs" "taxpayers".

Article 2. In Item 1 of part 2 of article 11 of the Law to exclude words" in case of which the income tax is recalculated on the monthly rates specified regarding 1 article 10 of this Law".

Article 3. In article 13 of the Law:

The end of Item 1 and the end of the first paragraph of Item 2 of part 2 to add 1) with words ", except as specified, established by part 2.1 of this Article";

2) Article to add with part 2.1 following of content:

"2.1. If information on person included in the request for registration and (or) in final calculation of the income tax for the new worker is established by the legislation as information which is subject to limited use, then the request for registration and (or) final calculation of the income tax for the new worker is submitted in tax authority according to the procedure, established by the Government of the Republic of Armenia.";

Part 3 after the word and figure of "part 1" to add 3) with the word and figures ", parts 2, of 3, 4 and 5".

Article 4. At the end to add article 14 of the Law with words "(payment for performance of works (rendering services) within passive incomes and (or) civil agreements)".

Article 5. To add paragraph two of part 6 of article 25 of the Law with words ", or if the employer according to the legislation or the international legal acts till January 1, 2013 was exempted from obligation on calculation and payment of payments of obligatory social security at own expense".

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