LAW OF THE REPUBLIC OF ARMENIA

of December 21, 2011 No. ZR-301

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 November 29, 2011

Article 1. ZR-155 of September 30, 1997 "About the income tax" (further – the Law) after the word of "income" to add the subitem "n" of part 2 of article 7 of the Law of the Republic of Armenia with words ", the penalty fee except for enlisted in advantage of the taxpayer for each day of detention after the 90-dnevny term established by the law for return of overpayments and (or) amounts the, different from the overpayments, relating to types of tax enlisted in the government budget according to article 33 of the Law of the Republic of Armenia "About taxes" (except for enlisted in the government budget of the property tax and land tax)".

Article 2. To add article 8 of the Law with the new offer of the following content:

"In sense of this Law, the penalty fee enlisted in advantage of the taxpayer for each day of detention after the 90-dnevny term established by the law for return of overpayments and (or) amounts the, different from the overpayments, relating to types of tax enlisted in the government budget according to article 33 of the Law of the Republic of Armenia "About taxes" is not considered as profit (except for enlisted in the government budget of the property tax and land tax)".

Article 3. Regarding the 2nd article 10 of the Law:

1) the subitem "e" after the words "obligatory payments" to add with words ", payments for environmental management",

The subitem "zh" after the word "percent" to add 2) with the words "except as specified, established by subitems "n" and "o" part 1 of article 16 of this Law".

Article 4. Regarding 1 article 16 of the Law:

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