LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-154

About modification and amendments in the Law of the Republic of Armenia "About taxes"

Accepted by National Assembly of the Republic of Armenia on November 24, 2015

Article 1. In article 13.10 of the Law of the Republic of Armenia "About taxes" of April 14, 1997, ZR-107 (further - the Law):

Part 1 after the word "paid" to add 1) with the word "(calculated)", and in the same part shall be replaced with words the word of "calculation" "payment (calculation)";

Part 2 to state 2) in the following edition:

"2. Subjects of family entrepreneurship:

1) for each accounting year till February 1 of the year following after accounting year represent to tax authority of the place of the accounting the reporting under the form approved by the head of higher tax authority concerning turnover of realization of the delivered goods and the rendered services (the performed works) as regards all types of activity;

2) for each month under report to the 20th following month under report represent to tax authority of the place of the accounting the calculation established by part 2 of article 13 of the Law of the Republic of Armenia "About tax on the income" concerning the income provided by the paragraph the second parts of 1 this Article and the tax on the income paid by their part.".

Article 2. To recognize articles 16.1 and 16.2 of the Law invalid.

Article 3. To add part 1 of article 23 of the Law after the words "in the amount of" with words "if Appendix of 1 this Law does not establish other regulations".

Article 4. Regarding 1 article 24 of the Law:

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