of June 9, 2010 No. ZR-74
About entering of amendment into the Law of the Republic of Armenia "About the income tax"
Accepted by National Assembly of the Republic of Armenia on May 18, 2010
Article 1. The law of the Republic of Armenia "About the income tax" of September 30, 1997 to add with ZR-155 with Article 36.4 of the following content:
"Article 36.4. Features of the tax discharge on profit of the Bureau created based on the Law of the Republic of Armenia "About compulsory liability insurance following from use of vehicles"
1. The bureau created based on the Law of the Republic of Armenia "About compulsory liability insurance following from use of vehicles" is exempted from the tax discharge on profit regarding all payments made in the Fund of guaranteeing created as a part of Bureau according to this Law (further - Fund of guaranteeing), and also all other amounts received for benefit of Fund of guaranteeing, including regarding income gained from the deposits made from fund of guaranteeing.".
Article 2. This Law becomes effective since January 1, 2011.
President of the Republic of Armenia
S. A. Sargsyan
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