LAW OF THE REPUBLIC OF ARMENIA

of April 10, 2012 No. ZR-95

About entering of amendment into the Law of the Republic of Armenia "About the land tax"

Accepted by National Assembly of the Republic of Armenia on March 21, 2012

Article 1. "About the land tax" of February 14, 1994 ZR-101 (further - the Law) to add article 10 of the Law of the Republic of Armenia with new paragraphs of the following content:

"In the procedure established by the Government of the Republic of Armenia the elder of community can establish privileges in the area of the land tax.

The amount of the privilege established by the elder of community cannot exceed 10 percent from the income approved in the budget of community in the area of the land tax for this year.

For the amounts of the privileges established by the elder of community in the area of the land tax from the government budget of the Republic of Armenia additional grants are not provided to the budget of community.

Other privileges in the area of the land tax can be established by the law.".

Article 2. Two paragraphs two articles 16 of the Law to declare the offer invalid.

Article 3. To add article 18 of the Law with the new paragraph of the following content:

"In case of identification of violations through payment of the land tax established by this Law, the tax liabilities in the area of the land tax cannot arise if after making of this violation there passed ten years.".

Article 4. This Law becomes effective for the tenth day following behind day of official publication.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info