LAW OF THE REPUBLIC OF ARMENIA

of July 22, 2014 No. ZR-129

About entering of amendments and changes into the Law of the Republic of Armenia "About the value added tax"

Accepted by National Assembly of the Republic of Armenia on June 21, 2014

Article 1. In article 3 of the Law of the Republic of Armenia ZR-118 of May 14, 1997 "About the value added tax" (further – the Law):

The first offer after the word "branch" to add 1) with words "(regardless of the fact whether is the uncommercial organization), the notary",

Item 1 to state 2) in the following edition:

"1) since January 1 of this calendar year until the end of this calendar year, for created recently within this calendar year of the person (who received state registration, registered as the individual entrepreneur or appointed by the notary) – from the date of state registration, registration as the individual entrepreneur or appointment as the notary until the end of this calendar year, and for person, within calendar year which stopped to be considered as the subject of family entrepreneurship - until the end of this calendar year if this person as of January 1 of this calendar year or day of state registration or registration as the individual entrepreneur or appointment as the notary or the terminations to be considered as the subject of family entrepreneurship, according to the law, cannot be considered as the taxpayer from turnover or in the terms established by the law did not submit in tax authority of the accounting the written application about formation by the taxpayer from turnover in the form established by the head of higher tax authority, except for the uncommercial organizations having the right to business activity and producers of agricultural products which are considered as payers of the VAT in case and procedure, stipulated in Item 1.1 these Articles.",

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