of December 9, 2015 No. ZR-146
About entering of amendment into the Law of the Republic of Armenia "About taxes"
Accepted by National Assembly of the Republic of Armenia on November 24, 2015
Article 1. Item 1 of part 4 of article 13.7 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107, after words "persons performing types of activity" to add with words "(except for the individual entrepreneurs performing type of activity, stipulated in Item the 13th list approved by Appendix of 1 Law of the Republic of Armenia "About licensed payments")".
Article 2. This law becomes effective since January 1, 2016.
After entry into force of this law the individual entrepreneurs performing type of activity stipulated in Item the 13th list approved by Appendix of 1 Law of the Republic of Armenia "About licensed payments" can be considered as subjects of family entrepreneurship according to the procedure and the terms established by the Law of the Republic of Armenia "About taxes" irrespective of circumstance of recognition by the payer of licensed payment for any period of time of this year. In the specified case the questions connected with tax accounting and calculation of the tax liabilities are regulated according to the procedure, established by Chapter 2.2 of the Law of the Republic of Armenia "About taxes", and the amount of the paid licensed payment for any period of time of this year is not subject to return.
President of the Republic of Armenia
S. Sargsyan
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