of December 30, 2010 No. ZR-267
About modification and amendments in the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on December 22, 2010
Article 1. In the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107, and its appendix of the word "income tax" shall be replaced with words "tax on the income" and their corresponding case forms.
Article 2. To add article 6 of the Law with the new paragraph of the following content:
"In every respect, connected with investment fund (except for the pension fund) as the taxpayer, instead of it the managing director of this investment fund acts, at the expense of this investment fund.".
Article 3. This law becomes effective for the tenth day after day of official publication, except for article 1 of this law which becomes effective since January 1, 2013.
President of the Republic of Armenia
S. Sargsyan
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