LAW OF THE REPUBLIC OF ARMENIA

of December 28, 2010 No. ZR-207

About entering of amendment and change into the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on December 22, 2010

Article 1. Article 11.1 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law) to add with new paragraphs of the following content:

"Legal and (or) physical persons are considered interconnected also when were effective in coordination, proceeding from common economic interests.

In sense of this Law, other laws governing the tax relations and other legal acts, proceeding from the common economic interests and also established by paragraphs to the second, fifth part 2, paragraph one of part 3, paragraphs to the first and second part 4 of this Article, taxpayers are recognized interconnected by the decision of the head of tax authority cases of coordinated actions of legal and (or) physical persons, accepting the data basis, received from the third parties (including – state bodies) or got as a result of investigation and search operations. The decision of the head of tax authority made on the bases established by this Article can be nullified only by the judgment.".

Article 2. In Article 22.1 of the word "(Further in sense of this Article - taxpayers)" to replace taxpayers (or the fixed payment replacing it) with value added with the word of "Taxpayers".

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

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