LAW OF THE REPUBLIC OF ARMENIA

of May 27, 2015 No. ZR-37

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 7, 2015

Article 1. Regarding 1 Article 33 and part 1 of article 39.3 of the Law of the Republic of Armenia of ZR-155 of September 30, 1997 "About the income tax" (further – the Law) "part 1.1" shall be replaced with words words "parts 1.1 and 1.2".

Article 2. In article 33 of the Law:

1) to remove the words "made in the Republic of Armenia" from all text of part 1.1,

The subitem 4 of part 1.1 after the words "from performance of works or provision of services" to add 2) with words ", except for the interest incomes gained from nonresidents for loans""

To add 3) with part 1.2 following of content:

"1.2. The tax amount on profit of the taxpayer entering into group of taxpayers of residents of the Republic of Armenia, performing the program which received to government approval of the Republic of Armenia, and included in this program, or the taxpayer of resident is calculated to leviable tax at the rate of 5 percent if the last performs (last) (perform) activities in the field of construction or installation and construction works and is exclusive outside the territory of the Republic of Armenia.

The procedure for approval of the programs provided by this part installs the Government of the Republic of Armenia.".

Article 3. This Law becomes effective for the tenth day after official publication.

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