LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2010 No. ZR-265

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 22, 2010

Article 1. In article 4 of the Law of the Republic of Armenia ZR-155 of September 30, 1997 "About the income tax" (further – the Law):

1) words of the subitem "an" of Item 2" (the organizations which received state registration, registered, except for)" shall be replaced with words "(the rules which received state registration, registered, registered) the organizations? contractual investment funds, except for pension funds",

To add 2) with Item 3 following of content:

"3. In all the relations provided by this Law connected with investment fund as with the taxpayer instead of it the managing director of this investment fund, at the expense of this fund acts.".

Article 2. To add article 6 of the Law after the words "it is difference" with words ", and for investment funds – its net assets. For determination of leviable profit the procedure of payments of net assets of investment fund establishes the Central bank of the Republic of Armenia, having approved with the authorized Government of the Republic of Armenia body in the financial sphere. At the same time, in sense of this Law, from net assets of investment fund the amounts distributed by the participant made in the form of dividends from assets of investment fund or in other form do not decrease".

Article 3. To add article 8 of the Law with the new paragraph of the following content:

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