LAW OF THE REPUBLIC OF ARMENIA

of June 16, 2011 No. ZR-187

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

Accepted by National Assembly of the Republic of Armenia on May 25, 2011

Article 1. "About the income tax" (further – the Law) to add part 3 of article 12 of the Law of the Republic of Armenia of ZR-155 of September 30, 1997 with the new paragraph of the following content:

"It agrees to the criteria established by the Government of the Republic of Armenia, within the concessionary agreements on provision of services qualified as concession treaties, the right of operation of public infrastukturny assets from the concedent (donator) (including, the concessionary (operator) of the infrastukturny assets belonging to the concedent, result of the performed improvement of their separate elements or purchased or constructed and infrastructure assets transferred to the concedent by the property right (material or non-material), separate elements in their structure) at the concessionary for the purpose of oblaganiye on the income tax are registered as intangible assets as regards which the depreciation charges if this Law does not provide other, are made in the general procedure established by the Law. "".

Article 2. Add Article 74 with parts 4-7 of the following content:

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