of December 30, 2014 No. ZR-221
About entering of amendment into the Law of the Republic of Armenia "About the value added tax"
Accepted by National Assembly of the Republic of Armenia on December 17, 2014
Article 1. ZR-118 of May 14, 1997 "About the value added tax" to add article 14 of the Law of the Republic of Armenia with part 6 of the following content:
"For provision of services on transit movement of the Internet of the territory of foreign state through the territory of the Republic of Armenia, the territory of this foreign state is considered the place of provision of services.".
Article 2. This Law becomes effective next day after official publication and extends to the relations which arose after January 1, 2013.
President of the Republic of Armenia
S. Sargsyan
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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