LAW OF THE REPUBLIC OF ARMENIA

of December 23, 2010 No. ZR-189

About entering of amendments and changes into the Law of the Republic of Armenia "About the income tax"

Accepted by National Assembly of the Republic of Armenia on December 8, 2010

Article 1. ZR-155 of September 30, 1997 "About the income tax" (further – the Law) to add article 8 of the Law of the Republic of Armenia with the new paragraph of the following content:

"In sense of this Law the amounts of obligations on any kind of tax (including, replacing to taxes to payments), to payments and other obligatory payments, payments on environmental management, the amounts of obligations on penalties and penalty fee to hundred dram which are ignored in case of liquidation of the taxpayer are not considered as profit.".

Article 2. To add article 11 of the Law with the subitem "e" of the following content:

"e) all overpayments on any kind of tax (including, replacing to taxes to payments), to payments and other obligatory payments, payments on environmental management, obligations on penalties and penalty fee to hundred dram and the amounts, different from overpayments, which are ignored in case of liquidation of the taxpayer.".

Article 3. To state article 46 of the Law in the following edition:

"Income tax payers in body of tax authorities of the accounting by results of every year to the following after accounting year on April 15 (inclusive) show the calculations for the income tax approved by tax authority in accordance with the established procedure, and the organizations which are not considered by taxpayers on value added within accounting year – the simplified calculations for the income tax.".

Article 4. In article 47 of the Law:

1) the first offer of Item 2 to state in the following edition:

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