LAW OF THE REPUBLIC OF ARMENIA

of October 23, 2014 No. ZR-152

About modification of the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on September 29, 2014

Article 1. Article 8 of the Law of the Republic of Armenia "About taxes" of April 14, 1997 to state ZR-107, in the following edition:

"Article 8. The laws or provisions, similar to the laws of the Republic of Armenia, the tax rates providing increase, organization of new type of tax, can become effective since the beginning of financial year, subsequent after year of adoption of these laws, but not earlier than 1st day of the sixth month after official publication of these laws.

In that case when the Law on the government budget of the Republic of Armenia the next year is not adopted until the end of the current year, the laws or provisions, similar to the laws of the Republic of Armenia, the tax rates providing increase, organization of new type of tax, can become effective from coming into force of the Law on the government budget of the Republic of Armenia, but not earlier than 1st day of the sixth month after official publication of these laws.

Provisions of this Article concerning increase in rate of tax and organization of new type of tax do not extend to the local taxes.

The laws or provisions, similar to the laws of the Republic of Armenia, the providing rate reductions of tax, mitigation of conditions of activities of the taxpayer, elimination of tax, can become effective since the beginning of financial year, subsequent after year of adoption of these laws if other term is not established by these laws.".

Article 2. This law becomes effective for the tenth day from the date of official publication.

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