LAW OF THE REPUBLIC OF ARMENIA

of December 30, 1998 No. ZR-269

About modification and amendments in the Law of the Republic of Armenia "About the income tax"

Accepted by National assembly of the Republic of Armenia on December 28, 1998

Article 1. "About the income tax" to add Item 3 of article 3 of the Law of the Republic of Armenia with words ", except for results of the reestimation performed in the procedure established by the law".

Article 2. In Item 2 of article 7 of the Law:

a) add the subitem "l" with words ", except for the amounts of the tax benefits provided by the law"

b) in the subitem "p" of the word "with the expired claim term" shall be replaced with words "written out as unreliable according to the procedure, established by the authorized Government of the Republic of Armenia body, and in case of banks - jointly the body authorized by the Government of the Republic of Armenia and the Central bank of the Republic of Armenia".

c) to add the subitem "p" before the words "written out earlier from balance" with words "according to the procedure, established by the authorized Government of the Republic of Armenia body, and in case of banks - jointly the body authorized by the Government of the Republic of Armenia and the Central bank of the Republic of Armenia",

d) state the subitem "x" in the following edition:

"x) the means returned from insurance reserves for the purpose of compensation,"

e) in the subitem "ts" of the word "from reserve fund of risk insurance" shall be replaced with words "from insurance reserves".

Article 3. In article 8 of the Law:

a) to add the beginning of the first part with the words "In Sense of This Law",

b) state the second part in the following edition:

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