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LAW OF THE REPUBLIC OF ARMENIA

of June 18, 2011 No. ZR-196

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 May 25, 2011

Article 1. "About the income tax" (further – the Law) to state the text of article 39.1 of the Law of the Republic of Armenia to ZR-155 of September 30, 1997 in the following edition:

"The tax amount by profit for accounting year of the taxpayer who is in the procedure established by the law operating, from implementation of activities in the free economic zone created in the territory of the Republic of Armenia, for the period implementation of activities decreases by 100 percent.".

Article 2. To add part 2 of article 55 after the word of "activities" with words ", and also operating in the free economic zone created in the territory of the Republic of Armenia".

Article 3. This Law becomes effective from the next day after official publication.

President of the Republic of Armenia

S. A. Sargsyan

 

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