of December 30, 2014 No. ZR-246
About entering of amendment into the Law of the Republic of Armenia "About the income tax"
Accepted by National Assembly of the Republic of Armenia on December 17, 2014
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 new part of the following content:
"In sense of this Law, the income is not income gained from realization of information technologies during certificate effective period by the residents certified according to the procedure, established by the Law of the Republic of Armenia "About the state assistance to the sphere of information technologies. "".
Article 2. To add part 1 of article 11 of the Law with the Item "z"" the following content:
"h) the expenses connected with receipt of income gained from realization of information technologies during certificate effective period by the residents certified according to the procedure, established by the Law of the Republic of Armenia "About the state assistance to the sphere of information technologies. "".
Article 3. This Law becomes effective next day after official publication.
President of the Republic of Armenia
S. A. Sargsyan
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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