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LAW OF THE REPUBLIC OF ARMENIA

of December 21, 2010 No. ZR-179

About entering of amendment and change into the Law of the Republic of Armenia "About the value added tax"

Accepted by National Assembly of the Republic of Armenia on December 7, 2010

Article 1. ZR-118 of May 14, 1997 "About the value added tax" (further – the Law) to add article 15 of the Law of the Republic of Armenia with Item 35 of the following content:

"35) transactions of the water user companies on supply of irrigating water.".

Article 2." In the first paragraph of article 24.1 of the Law to replace the word "2012" with the word "2011".

Article 3. This Law becomes effective since January 1, 2011.

President of the Republic of Armenia

S. Sargsyan

(c) Soyuzpravoinform LLC

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